{"id":972,"date":"2025-02-25T09:52:00","date_gmt":"2025-02-25T09:52:00","guid":{"rendered":"https:\/\/uja.in\/jp\/?p=972"},"modified":"2025-05-24T04:59:20","modified_gmt":"2025-05-24T04:59:20","slug":"new-tax-reforms-aim-to-simplify-filing-process-for-individuals-and-small-businesses","status":"publish","type":"post","link":"https:\/\/uja.in\/jp\/blog\/taxation-times\/new-tax-reforms-aim-to-simplify-filing-process-for-individuals-and-small-businesses\/","title":{"rendered":"\u65b0\u3057\u3044\u7a0e\u5236\u6539\u9769\u3067\u3001\u500b\u4eba\u3068\u4e2d\u5c0f\u4f01\u696d\u306e\u7533\u544a\u624b\u7d9a\u304d\u304c\u7c21\u7d20\u5316\u3078"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"972\" class=\"elementor elementor-972\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50b759b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50b759b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7d60e58\" data-id=\"7d60e58\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c6cf01d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6cf01d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-8430647\" data-id=\"8430647\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e198834 elementor-widget elementor-widget-heading\" data-id=\"e198834\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Taxation <span style=\"color: #ee1122\">Times  <\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a1feab elementor-widget elementor-widget-heading\" data-id=\"3a1feab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">February <span style=\"color: #ee1122\"> 2025<\/span><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-935f0c9 elementor-widget elementor-widget-image\" data-id=\"935f0c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"197\" src=\"https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/03\/Aim-to-Simplify-Filing-Process-for-Individuals-and-Small-Businesses-Banner.jpg\" class=\"attachment-full size-full wp-image-975\" alt=\"Aim-to-Simplify-Filing-Process-for-Individuals-and-Small-Businesses-Banner\" srcset=\"https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/03\/Aim-to-Simplify-Filing-Process-for-Individuals-and-Small-Businesses-Banner.jpg 800w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/03\/Aim-to-Simplify-Filing-Process-for-Individuals-and-Small-Businesses-Banner-300x74.jpg 300w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/03\/Aim-to-Simplify-Filing-Process-for-Individuals-and-Small-Businesses-Banner-768x189.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-98af8e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"98af8e6\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-cd40898\" data-id=\"cd40898\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-236b44e elementor-widget elementor-widget-heading\" data-id=\"236b44e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Introduction <span style=\"color: #ee1122\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80a3aad elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"80a3aad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ca558ed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ca558ed\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-307f40f\" data-id=\"307f40f\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cde5646 elementor-author-box--layout-image-above elementor-author-box--align-center elementor-widget elementor-widget-author-box\" data-id=\"cde5646\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/01\/Anjali-Darak-Manager-Direct-Tax.png\" alt=\"Picture of by Anjali Darak\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<h6 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tby Anjali Darak\t\t\t\t\t\t<\/h6>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Manager - Direct Tax<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6309f93\" data-id=\"6309f93\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a447ce1 elementor-widget elementor-widget-text-editor\" data-id=\"a447ce1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u4e16\u754c\u304c\u7d4c\u6e08\u306e\u5909\u5316\u306b\u9069\u5fdc\u3057\u7d9a\u3051\u308b\u4e2d\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u7533\u544a\u30d7\u30ed\u30bb\u30b9\u3092\u7c21\u7d20\u5316\u3057\u3001\u3088\u308a\u52b9\u7387\u7684\u306a\u5fb4\u53ce\u30b7\u30b9\u30c6\u30e0\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u65b0\u305f\u306a\u6539\u9769\u3092\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u52d9\u5c40\u304c\u767a\u8868\u3057\u305f\u6700\u65b0\u306e\u5909\u66f4\u306f\u3001\u500b\u4eba\u304a\u3088\u3073\u4e2d\u5c0f\u4f01\u696d\u3092\u5bfe\u8c61\u3068\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u3001\u7a0e\u5236\u306e\u900f\u660e\u6027\u304c\u5411\u4e0a\u3059\u308b\u3068\u671f\u5f85\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p><p>\u3053\u306e\u8a18\u4e8b\u304c\u307f\u306a\u3055\u3093\u306e\u304a\u5f79\u306b\u305f\u3064\u3053\u3068\u3092\u9858\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\u307e\u305f\u3001\u3053\u306e\u8a18\u4e8b\u306b\u95a2\u3059\u308b\u3054\u610f\u898b\u306a\u3069\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u3001info@uja.in\u307e\u3067\u3001\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<br \/>UJA Tax Team<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-0438638 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0438638\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6316e98 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6316e98\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-49e8645\" data-id=\"49e8645\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-05f1b05 elementor-widget elementor-widget-heading\" data-id=\"05f1b05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u65b0\u3057\u3044\u7a0e\u5236\u6539\u9769\u3067\u3001\u500b\u4eba\u3068\u4e2d\u5c0f\u4f01\u696d\u306e<span style=\"color: #ee1122\">\u7533\u544a\u624b\u7d9a\u304d\u304c\u7c21\u7d20\u5316\u3078<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-110df2b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"110df2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-947eb90 elementor-widget elementor-widget-text-editor\" data-id=\"947eb90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u7a0e\u7533\u544a\u306e\u30b7\u30fc\u30ba\u30f3\u304c\u8fd1\u3065\u304f\u4e2d\u3001\u500b\u4eba\u304a\u3088\u3073\u4e2d\u5c0f\u4f01\u696d\u304c\u7a0e\u7533\u544a\u30d7\u30ed\u30bb\u30b9\u3092\u3088\u308a\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3048\u308b\u3088\u3046\u3001\u4e00\u9023\u306e\u65b0\u3057\u3044\u6539\u9769\u304c\u5c0e\u5165\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u6539\u9769\u306f\u3001\u8907\u96d1\u306a\u624b\u7d9a\u304d\u3092\u7c21\u7d20\u5316\u3057\u3001\u52b9\u7387\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u304a\u308a\u3001\u7d0d\u7a0e\u8005\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3064\u3064\u3001\u6cd5\u4ee4\u9075\u5b88\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p><p>\u7a0e\u52d9\u5f53\u5c40\u304c\u767a\u8868\u3057\u305f\u6700\u65b0\u306e\u6539\u6b63\u306b\u306f\u3001\u9ad8\u5ea6\u306a\u30c7\u30b8\u30bf\u30eb\u30c4\u30fc\u30eb\u3001\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u305f\u7533\u544a\u65b9\u6cd5\u3001\u305d\u3057\u3066\u7a0e\u5236\u3092\u3088\u308a\u5206\u304b\u308a\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u306e\u6559\u80b2\u30d7\u30ed\u30b0\u30e9\u30e0\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6539\u9769\u306f\u3001\u8ab0\u306b\u3067\u3082\u5206\u304b\u308a\u3084\u3059\u304f\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u7a0e\u624b\u7d9a\u304d\u3092\u884c\u3048\u308b\u74b0\u5883\u3092\u6574\u3048\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u7a0e\u5236\u5ea6\u306e\u8fd1\u4ee3\u5316\u306e\u91cd\u8981\u306a\u8ee2\u63db\u70b9\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\u4ee5\u4e0b\u306b\u3001\u4e3b\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e5d6e6c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e5d6e6c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-16ee6ec\" data-id=\"16ee6ec\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16fd7fc elementor-widget elementor-widget-heading\" data-id=\"16fd7fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u7533\u544a\u624b\u7d9a\u304d\u306e\u7c21\u7d20\u5316<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-812cbb0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"812cbb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a336fc6 elementor-widget elementor-widget-text-editor\" data-id=\"a336fc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>2025\u5e74\u306e\u7a0e\u5236\u6539\u9769\u306e\u4e3b\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306e\u4e00\u3064\u306f\u3001\u500b\u4eba\u5411\u3051\u306e\u7a0e\u7533\u544a\u8981\u4ef6\u306e\u5927\u5e45\u306a\u898b\u76f4\u3057\u3067\u3059\u3002\u65b0\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u7a0e\u984d\u63a7\u9664\u3084\u7533\u544a\u30ab\u30c6\u30b4\u30ea\u30fc\u3092\u7d71\u5408\u3057\u305f\u3001\u4f7f\u3044\u3084\u3059\u3044\u30aa\u30f3\u30e9\u30a4\u30f3\u30dd\u30fc\u30bf\u30eb\u304c\u5c0e\u5165\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u30dd\u30fc\u30bf\u30eb\u306fAI\u6280\u8853\u3092\u6d3b\u7528\u3057\u3001\u904e\u53bb\u306e\u7533\u544a\u30c7\u30fc\u30bf\u3092\u3082\u3068\u306b\u8907\u6570\u306e\u9805\u76ee\u3092\u81ea\u52d5\u5165\u529b\u3059\u308b\u6a5f\u80fd\u3092\u5099\u3048\u3066\u304a\u308a\u3001\u60c5\u5831\u53ce\u96c6\u3084\u624b\u5165\u529b\u306e\u624b\u9593\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002<br 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data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u4e2d\u5c0f\u4f01\u696d\u3078\u306e\u652f\u63f4<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e64b6c5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e64b6c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08cee67 elementor-widget elementor-widget-text-editor\" data-id=\"08cee67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u9577\u5e74\u3001\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u8907\u96d1\u3055\u306b\u82e6\u3057\u3093\u3067\u304d\u305f\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u3082\u3001\u4eca\u56de\u306e\u6539\u9769\u306f\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u653f\u5e9c\u306f\u3001\u5e74\u9593\u306e\u53ce\u76ca\u304c100\u4e07\u30c9\u30eb\u672a\u6e80\u306e\u4f01\u696d\u3092\u5bfe\u8c61\u306b\u3001\u5b9a\u7387\u8ab2\u7a0e\u5236\u5ea6\u3092\u5c0e\u5165\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u65b0\u5236\u5ea6\u3067\u306f\u3001\u53ce\u76ca\u306b\u3088\u3063\u3066\u4e00\u5b9a\u306e\u5272\u5408\u3067\u7a0e\u984d\u3092\u8a08\u7b97\u3067\u304d\u308b\u305f\u3081\u3001\u7d4c\u8cbb\u306e\u8a73\u7d30\u306a\u8a18\u9332\u3084\u5831\u544a\u306e\u624b\u9593\u3092\u7701\u304f\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p><p>\u300c\u4e2d\u5c0f\u4f01\u696d\u306f\u7d4c\u6e08\u306e\u67f1\u3067\u3042\u308a\u3001\u8d77\u696d\u5bb6\u304c\u7a0e\u52d9\u4e0a\u306e\u5f79\u5272\u3092\u9069\u5207\u306b\u679c\u305f\u305b\u308b\u3088\u3046\u652f\u63f4\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u300d<br \/>\u30c8\u30e9\u30f3\u5c40\u9577\u306f\u3053\u3046\u5f37\u8abf\u3057\u307e\u3059\u3002<\/p><p>\u300c\u3053\u306e\u65b0\u5236\u5ea6\u306b\u3088\u308a\u3001\u7ba1\u7406\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3057\u3001\u4f01\u696d\u7d4c\u55b6\u8005\u304c\u8907\u96d1\u306a\u7a0e\u6cd5\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306b\u6642\u9593\u3092\u8cbb\u3084\u3059\u306e\u3067\u306f\u306a\u304f\u3001\u4e8b\u696d\u306e\u6210\u9577\u306b\u96c6\u4e2d\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u300d<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0e3ba3 elementor-widget elementor-widget-heading\" data-id=\"f0e3ba3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u900f\u660e\u6027\u3068\u7a0e\u52d9\u6559\u80b2\u306e\u5f37\u5316\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e374843 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e374843\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0fdefa3 elementor-widget elementor-widget-text-editor\" data-id=\"0fdefa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u4eca\u56de\u306e\u6539\u9769\u3067\u306f\u3001\u7d0d\u7a0e\u8005\u6559\u80b2\u306e\u5145\u5b9f\u3068\u7a0e\u5236\u5ea6\u306e\u900f\u660e\u6027\u5411\u4e0a\u306b\u3082\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u653f\u5e9c\u306f\u3001\u500b\u4eba\u3084\u4f01\u696d\u304c\u7a0e\u6cd5\u3001\u9069\u7528\u53ef\u80fd\u306a\u63a7\u9664\u3001\u7533\u544a\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u6b63\u3057\u304f\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u4e00\u9023\u306e\u6559\u80b2\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u5b9f\u65bd\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p><p>\u30c8\u30e9\u30f3\u5c40\u9577\u306f\u3001\u300c\u60c5\u5831\u3092\u5f97\u308b\u3053\u3068\u3067\u3001\u7d0d\u7a0e\u8005\u306f\u81ea\u4fe1\u3092\u6301\u3063\u3066\u7533\u544a\u3067\u304d\u307e\u3059\u300d\u3068\u3057\u3066\u3001\u300c\u9069\u5207\u306a\u30ea\u30bd\u30fc\u30b9\u3068\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u3059\u3079\u3066\u306e\u7d0d\u7a0e\u8005\u304c\u78ba\u5b9f\u306b\u7a0e\u6cd5\u3092\u9806\u5b88\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u300d\u3068\u8a71\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b239e8b elementor-widget elementor-widget-heading\" data-id=\"b239e8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u4eca\u5f8c\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dad58ac elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"dad58ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ee44de elementor-widget elementor-widget-text-editor\" data-id=\"9ee44de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u3053\u306e\u6539\u9769\u306f\u3001\u6b21\u56de\u306e\u7a0e\u7533\u544a\u30b7\u30fc\u30ba\u30f3\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002\u3059\u3079\u3066\u306e\u5730\u57df\u3067\u5b8c\u5168\u306b\u5b9f\u65bd\u3055\u308c\u308b\u307e\u3067\u306b\u306f\u4e00\u5b9a\u306e\u6642\u9593\u3092\u8981\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u30c7\u30b8\u30bf\u30eb\u5316\u3068\u7c21\u7d20\u5316\u3078\u306e\u79fb\u884c\u306f\u3001\u7a0e\u5236\u306e\u8fd1\u4ee3\u5316\u306b\u304a\u3044\u3066\u5927\u304d\u306a\u524d\u9032\u3068\u898b\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p><p>\u5c02\u9580\u5bb6\u306f\u3001\u4eca\u56de\u306e\u6539\u9769\u306b\u3088\u3063\u3066\u7533\u544a\u51e6\u7406\u306e\u8fc5\u901f\u5316\u3001\u8aa4\u308a\u306e\u6e1b\u5c11\u3001\u305d\u3057\u3066\u7d0d\u7a0e\u8005\u3078\u306e\u9084\u4ed8\u91d1\u652f\u6255\u3044\u306e\u30b9\u30d4\u30fc\u30c9\u5411\u4e0a\u304c\u671f\u5f85\u3055\u308c\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u4e00\u90e8\u306e\u7d0d\u7a0e\u8005\u3001\u7279\u306b\u3053\u308c\u307e\u3067\u7d19\u30d9\u30fc\u30b9\u306e\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u305f\u4eba\u3005\u306b\u3068\u3063\u3066\u306f\u3001\u65b0\u3057\u3044\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u9069\u5fdc\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3082\u6307\u6458\u3055\u308c\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7d0d\u7a0e\u8005\u3084\u4f01\u696d\u7d4c\u55b6\u8005\u306f\u3001\u65b0\u3057\u3044\u7533\u544a\u30b7\u30b9\u30c6\u30e0\u306b\u3064\u3044\u3066\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30ea\u30bd\u30fc\u30b9\u3084\u5730\u57df\u3067\u306e\u8aac\u660e\u4f1a\u3092\u901a\u3058\u3066\u4e8b\u524d\u306b\u5b66\u3076\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1892379 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1892379\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-67b5b19\" data-id=\"67b5b19\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-72c9061 elementor-widget elementor-widget-heading\" data-id=\"72c9061\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u307e\u3068\u3081<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f752e5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3f752e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5089e03 elementor-widget elementor-widget-text-editor\" data-id=\"5089e03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u4eca\u56de\u306e\u7a0e\u5236\u6539\u9769\u306f\u3001\u500b\u4eba\u304a\u3088\u3073\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u7a0e\u5236\u5ea6\u3092\u5927\u5e45\u306b\u8fd1\u4ee3\u5316\u3057\u3001\u7c21\u7d20\u5316\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3068\u306a\u308a\u307e\u3059\u3002\u7533\u544a\u624b\u7d9a\u304d\u306e\u5408\u7406\u5316\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306e\u62e1\u5145\u3001\u4e2d\u5c0f\u4f01\u696d\u652f\u63f4\u306e\u5f37\u5316\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u8005\u306e\u7ba1\u7406\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u7a0e\u5236\u306e\u9806\u5b88\u304c\u4fc3\u9032\u3055\u308c\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002<br \/>\u307e\u305f\u3001\u900f\u660e\u6027\u306e\u5411\u4e0a\u3068\u7d0d\u7a0e\u8005\u6559\u80b2\u306e\u5145\u5b9f\u306b\u3088\u3063\u3066\u3001\u500b\u4eba\u3084\u4f01\u696d\u304c\u7a0e\u52d9\u30b7\u30b9\u30c6\u30e0\u3092\u3088\u308a\u9069\u5207\u306b\u7406\u89e3\u3057\u3001\u6d3b\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\u3053\u306e\u6539\u9769\u306e\u5f71\u97ff\u304c\u5b8c\u5168\u306b\u660e\u3089\u304b\u306b\u306a\u308b\u306b\u306f\u6642\u9593\u304c\u304b\u304b\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u3088\u308a\u52b9\u7387\u7684\u3067\u4f7f\u3044\u3084\u3059\u3044\u7a0e\u5236\u3078\u306e\u79fb\u884c\u304c\u9032\u3080\u3053\u3068\u3067\u3001\u591a\u304f\u306e\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u3088\u308a\u516c\u5e73\u3067\u30b7\u30f3\u30d7\u30eb\u306a\u7a0e\u74b0\u5883\u304c\u5b9f\u73fe\u3055\u308c\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002<br \/>\u7d0d\u7a0e\u8005\u3084\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u306f\u3001\u6700\u65b0\u306e\u60c5\u5831\u3092\u7a4d\u6975\u7684\u306b\u53ce\u96c6\u3057\u3001\u5229\u7528\u53ef\u80fd\u306a\u65b0\u305f\u306a\u30ea\u30bd\u30fc\u30b9\u3092\u6d3b\u7528\u3057\u3066\u3001\u6b21\u56de\u306e\u7533\u544a\u30b7\u30fc\u30ba\u30f3\u306b\u5099\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Taxation Times February 2025 Introduction \u4e16\u754c\u304c\u7d4c\u6e08\u306e\u5909\u5316\u306b\u9069\u5fdc\u3057\u7d9a\u3051\u308b\u4e2d\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u7533\u544a\u30d7\u30ed\u30bb\u30b9\u3092\u7c21\u7d20\u5316\u3057\u3001\u3088\u308a\u52b9\u7387\u7684\u306a\u5fb4\u53ce\u30b7\u30b9\u30c6\u30e0\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u65b0\u305f\u306a\u6539\u9769\u3092\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u52d9\u5c40\u304c\u767a\u8868\u3057\u305f\u6700\u65b0\u306e\u5909\u66f4\u306f\u3001\u500b\u4eba\u304a\u3088\u3073\u4e2d\u5c0f\u4f01\u696d\u3092\u5bfe\u8c61\u3068\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u3001\u7a0e\u5236\u306e\u900f\u660e\u6027\u304c\u5411\u4e0a\u3059\u308b\u3068\u671f\u5f85\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u3053\u306e\u8a18\u4e8b\u304c\u307f\u306a\u3055\u3093\u306e\u304a\u5f79\u306b\u305f\u3064\u3053\u3068\u3092\u9858\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u306e\u8a18\u4e8b\u306b\u95a2\u3059\u308b\u3054\u610f\u898b\u306a\u3069\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u3001info@uja.in\u307e\u3067\u3001\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002UJA Tax Team \u65b0\u3057\u3044\u7a0e\u5236\u6539\u9769\u3067\u3001\u500b\u4eba\u3068\u4e2d\u5c0f\u4f01\u696d\u306e\u7533\u544a\u624b\u7d9a\u304d\u304c\u7c21\u7d20\u5316\u3078 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