確定申告

インボイス制度スマホ決済せどりポイント不動産の取得・運用・譲渡会社設立・法人成り会計処理所得税法人税消費税確定申告税務調査

確定申告｜雑所得で注意すべき収支内訳書や保存義務とは？

2022.03.262026.05.14

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0;--tcdce-h3-padding-top-pc:0;--tcdce-h3-padding-top-sp:0;--tcdce-h3-padding-right-pc:0;--tcdce-h3-padding-right-sp:0;--tcdce-h3-padding-bottom-pc:0;--tcdce-h3-padding-bottom-sp:0;--tcdce-h3-padding-left-pc:0;--tcdce-h3-padding-left-sp:0;--tcdce-h3-margin-top-pc:80px;--tcdce-h3-margin-top-sp:50px;--tcdce-h3-margin-bottom-pc:40px;--tcdce-h3-margin-bottom-sp:20px}.custom_h4{--tcdce-h4-font-size-pc:22px;--tcdce-h4-font-size-sp:18px;--tcdce-h4-text-align:left;--tcdce-h4-font-weight:var(--tcdce-opt-font-weight-bold);--tcdce-h4-font-color:#000;--tcdce-h4-font-family:var(--tcdce-opt-font-type-sans-serif);--tcdce-h4-content-width:100%;--tcdce-h4-background:initial;--tcdce-h4-background-color:#3c3c3c;--tcdce-h4-background-gradation-color1:#cee4fd;--tcdce-h4-background-gradation-color2:#ffb5f9;--tcdce-h4-border-style:var(--tcdce-h4-border-gradation2);--tcdce-h4-border-position:var(--tcdce-h4-border-position2);--tcdce-h4-border-width:5px;--tcdce-h4-border-color:#000;--tcdce-h4-border-gradation-color1:red;--tcdce-h4-border-gradation-color2:#ffd41d;--tcdce-h4-element-background:initial;--tcdce-h4-element-color:#000;--tcdce-h4-element-gradation-color1:#9890e3;--tcdce-h4-element-gradation-color2:#b1f4cf;--tcdce-h4-element-image-url:;--tcdce-h4-element-inset-inline:var(--tcdce-opt-inset-inline-left);--tcdce-h4-element-inset-block:var(--tcdce-opt-inset-block-top);--tcdce-h4-element-size-w-pc:50px;--tcdce-h4-element-size-w-sp:0;--tcdce-h4-element-size-h-pc:50px;--tcdce-h4-element-size-h-sp:0;--tcdce-h4-padding-pc:0.4em 0 0.4em calc(0.8em + var(--tcdce-h4-border-width));--tcdce-h4-padding-sp:0.3em 0 0.3em calc(0.8em + var(--tcdce-h4-border-width));--tcdce-h4-padding-top-pc:0;--tcdce-h4-padding-top-sp:0;--tcdce-h4-padding-right-pc:0;--tcdce-h4-padding-right-sp:0;--tcdce-h4-padding-bottom-pc:0;--tcdce-h4-padding-bottom-sp:0;--tcdce-h4-padding-left-pc:0;--tcdce-h4-padding-left-sp:0;--tcdce-h4-margin-top-pc:60px;--tcdce-h4-margin-top-sp:40px;--tcdce-h4-margin-bottom-pc:40px;--tcdce-h4-margin-bottom-sp:20px}.custom_h5{--tcdce-h5-font-size-pc:20px;--tcdce-h5-font-size-sp:16px;--tcdce-h5-text-align:left;--tcdce-h5-font-weight:var(--tcdce-opt-font-weight-bold);--tcdce-h5-font-color:#000;--tcdce-h5-font-family:var(--tcdce-opt-font-type-sans-serif);--tcdce-h5-content-width:100%;--tcdce-h5-background:initial;--tcdce-h5-background-color:#3c3c3c;--tcdce-h5-background-gradation-color1:#cee4fd;--tcdce-h5-background-gradation-color2:#ffb5f9;--tcdce-h5-border-style:hidden;--tcdce-h5-border-position:var(--tcdce-h5-border-width);--tcdce-h5-border-width:0;--tcdce-h5-border-color:#000;--tcdce-h5-border-gradation-color1:red;--tcdce-h5-border-gradation-color2:#ffd41d;--tcdce-h5-element-background:initial;--tcdce-h5-element-color:#000;--tcdce-h5-element-gradation-color1:#9890e3;--tcdce-h5-element-gradation-color2:#b1f4cf;--tcdce-h5-element-image-url:;--tcdce-h5-element-inset-inline:var(--tcdce-opt-inset-inline-left);--tcdce-h5-element-inset-block:var(--tcdce-opt-inset-block-top);--tcdce-h5-element-size-w-pc:50px;--tcdce-h5-element-size-w-sp:0;--tcdce-h5-element-size-h-pc:50px;--tcdce-h5-element-size-h-sp:0;--tcdce-h5-padding-pc:0;--tcdce-h5-padding-sp:0;--tcdce-h5-padding-top-pc:0;--tcdce-h5-padding-top-sp:0;--tcdce-h5-padding-right-pc:0;--tcdce-h5-padding-right-sp:0;--tcdce-h5-padding-bottom-pc:0;--tcdce-h5-padding-bottom-sp:0;--tcdce-h5-padding-left-pc:0;--tcdce-h5-padding-left-sp:0;--tcdce-h5-margin-top-pc:50px;--tcdce-h5-margin-top-sp:40px;--tcdce-h5-margin-bottom-pc:40px;--tcdce-h5-margin-bottom-sp:20px}.custom_h6{--tcdce-h6-font-size-pc:18px;--tcdce-h6-font-size-sp:16px;--tcdce-h6-text-align:left;--tcdce-h6-font-weight:var(--tcdce-opt-font-weight-bold);--tcdce-h6-font-color:#000;--tcdce-h6-font-family:var(--tcdce-opt-font-type-sans-serif);--tcdce-h6-content-width:100%;--tcdce-h6-background:initial;--tcdce-h6-background-color:#3c3c3c;--tcdce-h6-background-gradation-color1:#cee4fd;--tcdce-h6-background-gradation-color2:#ffb5f9;--tcdce-h6-border-style:hidden;--tcdce-h6-border-position:var(--tcdce-h6-border-width);--tcdce-h6-border-width:0;--tcdce-h6-border-color:#000;--tcdce-h6-border-gradation-color1:red;--tcdce-h6-border-gradation-color2:#ffd41d;--tcdce-h6-element-background:initial;--tcdce-h6-element-color:#000;--tcdce-h6-element-gradation-color1:#9890e3;--tcdce-h6-element-gradation-color2:#b1f4cf;--tcdce-h6-element-image-url:;--tcdce-h6-element-inset-inline:var(--tcdce-opt-inset-inline-left);--tcdce-h6-element-inset-block:var(--tcdce-opt-inset-block-top);--tcdce-h6-element-size-w-pc:50px;--tcdce-h6-element-size-w-sp:0;--tcdce-h6-element-size-h-pc:50px;--tcdce-h6-element-size-h-sp:0;--tcdce-h6-padding-pc:0;--tcdce-h6-padding-sp:0;--tcdce-h6-padding-top-pc:0;--tcdce-h6-padding-top-sp:0;--tcdce-h6-padding-right-pc:0;--tcdce-h6-padding-right-sp:0;--tcdce-h6-padding-bottom-pc:0;--tcdce-h6-padding-bottom-sp:0;--tcdce-h6-padding-left-pc:0;--tcdce-h6-padding-left-sp:0;--tcdce-h6-margin-top-pc:50px;--tcdce-h6-margin-top-sp:40px;--tcdce-h6-margin-bottom-pc:40px;--tcdce-h6-margin-bottom-sp:20px}.custom_ul{--tcdce-ul-font-size-pc:16px;--tcdce-ul-font-size-sp:16px;--tcdce-ul-font-weight:var(--tcdce-opt-font-weight-normal);--tcdce-ul-font-color:#000;--tcdce-ul-background:var(--tcdce-ul-background-color);--tcdce-ul-background-color:#e9f2fd;--tcdce-ul-background-gradation-color1:#fff1eb;--tcdce-ul-background-gradation-color2:#ace0f9;--tcdce-ul-border-style:hidden;--tcdce-ul-border-width:2px;--tcdce-ul-border-color:#000;--tcdce-ul-list-style:none;--tcdce-ul-icon:var(--tcdce-opt-icon);--tcdce-ul-icon-offset:1.5em;--tcdce-ul-icon-content:var(--tcdce-opt-icon--good);--tcdce-ul-icon-image-url:;--tcdce-ul-icon-color:#0085e6;--tcdce-ul-padding-pc:1.5em;--tcdce-ul-padding-sp:1em;--tcdce-ul-padding-custom-pc:0;--tcdce-ul-padding-custom-sp:0;--tcdce-ul-margin-top-pc:40px;--tcdce-ul-margin-top-sp:20px;--tcdce-ul-margin-bottom-pc:40px;--tcdce-ul-margin-bottom-sp:20px}.custom_ol{--tcdce-ol-font-size-pc:16px;--tcdce-ol-font-size-sp:14px;--tcdce-ol-font-color:#000;--tcdce-ol-font-weight:var(--tcdce-opt-font-weight-normal);--tcdce-ol-background:initial;--tcdce-ol-background-color:#f6f6f6;--tcdce-ol-background-gradation-color1:#fff1eb;--tcdce-ol-background-gradation-color2:#ace0f9;--tcdce-ol-border-style:hidden;--tcdce-ol-border-width:2px;--tcdce-ol-border-color:#000;--tcdce-ol-list-style:decimal;--tcdce-ol-counter-type:none;--tcdce-ol-counter-offset:1em;--tcdce-ol-counter-weight:var(--tcdce-opt-font-weight-normal);--tcdce-ol-counter-size:scale(1);--tcdce-ol-counter-color:#000;--tcdce-ol-counter-background:transparent;--tcdce-ol-counter-background-color:#000;--tcdce-ol-padding-pc:var(--tcdce-ol-padding-custom-pc);--tcdce-ol-padding-sp:var(--tcdce-ol-padding-custom-sp);--tcdce-ol-padding-custom-pc:0;--tcdce-ol-padding-custom-sp:0;--tcdce-ol-margin-top-pc:40px;--tcdce-ol-margin-top-sp:20px;--tcdce-ol-margin-bottom-pc:40px;--tcdce-ol-margin-bottom-sp:20px}.custom_box{--tcdce-box-font-size-pc:16px;--tcdce-box-font-size-sp:14px;--tcdce-box-font-color:#000;--tcdce-box-font-weight:var(--tcdce-opt-font-weight-normal);--tcdce-box-background:var(--tcdce-box-background-color);--tcdce-box-background-color:#fdf8ea;--tcdce-box-background-gradation-color1:#fff1eb;--tcdce-box-background-gradation-color2:#ace0f9;--tcdce-box-border-style:solid;--tcdce-box-border-width:1px;--tcdce-box-border-color:#edb40a;--tcdce-box-icon:var(--tcdce-opt-icon);--tcdce-box-icon-offset:2em;--tcdce-box-icon-content:var(--tcdce-opt-icon--bulb);--tcdce-box-icon-image-url:;--tcdce-box-icon-color:#edb40a;--tcdce-box-padding-pc:1.5em;--tcdce-box-padding-sp:1em;--tcdce-box-padding-custom-pc:30px;--tcdce-box-padding-custom-sp:15px;--tcdce-box-margin-top-pc:40px;--tcdce-box-margin-top-sp:20px;--tcdce-box-margin-bottom-pc:40px;--tcdce-box-margin-bottom-sp:20px}.custom_marker{--tcdce-marker-font-weight:400;--tcdce-marker-color:#fff799;--tcdce-marker-weight:.1em;--tcdce-marker-animation:none}.wp-block-button.custom_button,:is(.tcdce-button-wrapper, .q_button_wrap):has(.custom_button){--tcdce-button-font-size-pc:16px;--tcdce-button-font-size-sp:14px;--tcdce-button-font-weight:400;--tcdce-button-shape:var(--tcdce-button-shape--round);--tcdce-button-size-width-pc:270px;--tcdce-button-size-width-sp:220px;--tcdce-button-size-height-pc:60px;--tcdce-button-size-height-sp:50px;--tcdce-button-preset-color--a:;--tcdce-button-preset-color--b:;--tcdce-button-preset-color--gradation--a:#f066f0;--tcdce-button-preset-color--gradation--b:#2edfff;--tcdce-button-font-color:#fff;--tcdce-button-font-color-hover:#fff;--tcdce-button-background:linear-gradient(90deg,var(--tcdce-button-preset-color--gradation--a) 0%,var(--tcdce-button-preset-color--gradation--b) 100%);--tcdce-button-background-hover:linear-gradient(90deg,var(--tcdce-button-preset-color--gradation--a) 0%,var(--tcdce-button-preset-color--gradation--b) 100%);--tcdce-button-border:none;--tcdce-button-border-hover:none;--tcdce-button-transform:none;--tcdce-button-transform-hover:none;--tcdce-button-overlay:'';--tcdce-button-margin-top-pc:40px;--tcdce-button-margin-top-sp:20px;--tcdce-button-margin-bottom-pc:40px;--tcdce-button-margin-bottom-sp:20px}.tcdce-sb[data-key="110"]{--tcdce-sb-font-size-pc:16px;--tcdce-sb-font-size-sp:14px;--tcdce-sb-font-weight:400;--tcdce-sb-font-color:#000;--tcdce-sb-image-url:;--tcdce-sb-preset-color--bg:;--tcdce-sb-preset-color--border:;--tcdce-sb-background:transparent;--tcdce-sb-border-color:transparent;--tcdce-sb-padding:0;--tcdce-sb-direction:row;--tcdce-sb-triangle-before-offset:-10px;--tcdce-sb-triangle-after-offset:-7px;--tcdce-sb-triangle-path:polygon(100% 0,0 50%,100% 100%);--tcdce-sb-margin-top-pc:40px;--tcdce-sb-margin-top-sp:20px;--tcdce-sb-margin-bottom-pc:40px;--tcdce-sb-margin-bottom-sp:20px}:root{--tcdce-base-link-color:#0b57d0}.tcdce-body,.editor-styles-wrapper{--tcdce-base-font-size-pc:16px;--tcdce-base-font-size-sp:14px;--tcdce-base-link-color:#0b57d0}@media not all and (max-width:991px){.p-toc-open,.p-toc-modal{display:none}}@media (max-width:991px){.widget_tcdce_toc_widget{display:none}}