{"id":51847,"date":"2020-11-06T03:46:48","date_gmt":"2020-11-06T03:46:48","guid":{"rendered":"https:\/\/biz.moneyforward.com\/?p=136"},"modified":"2025-12-01T12:36:39","modified_gmt":"2025-12-01T03:36:39","slug":"%e5%80%8b%e4%ba%ba%e4%ba%8b%e6%a5%ad%e4%b8%bb%e3%81%a8%e3%81%97%e3%81%a6%e9%96%8b%e6%a5%ad%e3%81%97%e3%81%aa%e3%81%8c%e3%82%89%e6%89%b6%e9%a4%8a%e3%81%ab%e5%85%a5%e3%82%8b%e9%9a%9b%e3%81%ae%e6%b3%a8-2","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/establish\/basic\/51847\/","title":{"rendered":"\u500b\u4eba\u4e8b\u696d\u4e3b\u3082\u6276\u990a\u306b\u5165\u308c\u308b\uff01\u81ea\u55b6\u696d\u306e\u59bb\u3092\u6276\u990a\u306b\u5165\u308c\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u3068\u3057\u3066\u958b\u696d\u3057\u3066\u3082\u3001\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u914d\u5076\u8005\u3084\u89aa\u65cf\u306e\u6276\u990a\u306b\u5165\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u300c\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\u300d\u3068\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u4e0a\u306e\u6276\u990a\u300d\u3067\u306f\u57fa\u6e96\u304c\u7570\u306a\u308a\u3001\u77e5\u3089\u305a\u306b\u640d\u3092\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6276\u990a\u306b\u5165\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u6761\u4ef6\u3084\u30e1\u30ea\u30c3\u30c8\u3001\u81ea\u55b6\u696d\u306e\u59bb\uff08\u307e\u305f\u306f\u592b\uff09\u3092\u6276\u990a\u306b\u5165\u308c\u308b\u5074\u304c\u53d7\u3051\u3089\u308c\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u306e\u30dd\u30a4\u30f3\u30c8\u306a\u3069\u3092\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u57fa\u3065\u304d\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/establish\/topics\/14252\/?provider=est_basic&provider_info=cv.51847.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/establish\/basic\/wp-content\/uploads\/2020\/11\/e5839756dff0544d80ff3457f20bb30a.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u500b\u4eba\u4e8b\u696d\u4e3b \u5b50\u4f9b\u30fb\u59bb\u3092\u6276\u990a\u306b\u5165\u308c\u308b\u969b\u306e\u8981\u70b9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u500b\u4eba\u4e8b\u696d\u4e3b \u5b50\u4f9b\u30fb\u59bb\u3092\u6276\u990a\u306b\u5165\u308c\u308b\u969b\u306e\u8981\u70b9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u81ea\u55b6\u696d\u3067\u3082\u6276\u990a\u306b\u5165\u308c\u308b\uff01<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u81ea\u55b6\u696d\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u914d\u5076\u8005\u3084\u89aa\u65cf\u306e\u6276\u990a\u306b\u5165\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u3044\u3046\u300c\u6276\u990a\u300d\u306b\u306f\u3001\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\uff09\u3068\u793e\u4f1a\u4fdd\u967a\u4e0a\u306e\u6276\u990a\uff08\u5065\u5eb7\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u7b49\uff09\u304c\u3042\u308a\u3001\u5224\u5b9a\u306e\u4ed5\u7d44\u307f\u3068\u57fa\u6e96\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7a0e\u6cd5\u4e0a\u306f\u6240\u5f97\u3067\u5224\u5b9a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6276\u990a\u5bb6\u65cf\u3068\u306a\u308b\u53ef\u5426\u306f\u3001\u58f2\u4e0a\u3067\u306f\u306a\u304f\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\uff08\uff1d\u53ce\u5165\uff0d\u5fc5\u8981\u7d4c\u8cbb\u7b49\uff09\u3067\u898b\u307e\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u308c\u3070\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"15\" title=\"\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/a>\u3082\u9069\u7528\u3067\u304d\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u5224\u5b9a\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u9752\u8272\u7533\u544a\u3092\u3057\u3066\u3044\u3066\u3082\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u914d\u5076\u8005\u63a7\u9664\u306e\u67a0\u5185\u306b\u53ce\u307e\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u4e0a\u306f\u53ce\u5165\u3067\u5224\u5b9a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5065\u5eb7\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u8a8d\u5b9a\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5e74\u9593\u53ce\u5165130\u4e07\u5186\u672a\u6e80\u3067\u3042\u308a\u3001\u4eca\u5f8c\u3082\u7d99\u7d9a\u3057\u3066\u305d\u306e\u7bc4\u56f2\u5185\u3068\u898b\u8fbc\u307e\u308c\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002<\/b><\/span>\u5224\u5b9a\u65b9\u6cd5\u306a\u3069\u306f\u52a0\u5165\u5148\u306b\u3088\u308a\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6276\u990a\u306b\u5165\u3063\u305f\u307e\u307e\u3067\u3082\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u958b\u696d\u53ef\u80fd<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u5bb6\u65cf\u306e\u72b6\u614b\u3067\u3042\u3063\u3066\u3082\u3001\u65b0\u305f\u306b\u4e8b\u696d\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span>\u4e3b\u5a66\u3084\u4e3b\u592b\u3001\u5b66\u751f\u306a\u3069\u3001\u3069\u306e\u3088\u3046\u306a\u4eba\u3067\u3082\u81ea\u7531\u306b\u8077\u696d\u3092\u9078\u3076\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6276\u990a\u3068\u958b\u696d\u306f\u5236\u5ea6\u4e0a\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u6276\u990a\u306b\u5165\u3063\u3066\u3044\u3066\u3082\u958b\u696d\u5c4a\u306f\u63d0\u51fa\u3067\u304d\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u5c71\u6797\u6240\u5f97\u306e\u3044\u305a\u308c\u304b\u304c\u751f\u3058\u308b\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u3068\u304d\u306f\u3001\u958b\u696d\u304b\u30891\u30ab\u6708\u4ee5\u5185\u306b\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u958b\u696d\u5f8c\u306b\u6240\u5f97\u3084\u53ce\u5165\u304c\u5897\u52a0\u3057\u3001\u57fa\u6e96\u3092\u8d85\u3048\u308b\u3068\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306e\u57fa\u6e96\u306f\u7a0e\u6cd5\u4e0a\u3068\u793e\u4f1a\u4fdd\u967a\u4e0a\u3067\u7570\u306a\u308b\u305f\u3081\u3001\u6b21\u7ae0\u3067\u305d\u306e\u9055\u3044\u3092\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u81ea\u55b6\u696d\u304c\u7406\u89e3\u3057\u3066\u304a\u304d\u305f\u3044\u6276\u990a\u306e\u7a2e\u985e<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/establish\/basic\/wp-content\/uploads\/2025\/11\/5b3a91b19575d81f35935e99a3c5d01e.png\" alt=\"\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u81ea\u55b6\u696d\u304c\u7406\u89e3\u3057\u3066\u304a\u304d\u305f\u3044\u6276\u990a\u306e\u7a2e\u985e\" width=\"512\" height=\"160\" class=\"aligncenter size-full wp-image-82795\" srcset=\"https:\/\/biz.moneyforward.com\/establish\/basic\/wp-content\/uploads\/2025\/11\/5b3a91b19575d81f35935e99a3c5d01e.png 512w, https:\/\/biz.moneyforward.com\/establish\/basic\/wp-content\/uploads\/2025\/11\/5b3a91b19575d81f35935e99a3c5d01e-300x94.png 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/p>\n<p>\u6276\u990a\u306b\u306f\u3001\u300c\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\u300d\u3068\u300c\u793e\u4f1a\u4fdd\u967a\u4e0a\u306e\u6276\u990a\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u9069\u7528\u3055\u308c\u308b\u57fa\u6e96\u3084\u76ee\u7684\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u9055\u3044\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u7a0e\u91d1\u306e\u7533\u544a\u3084\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3092\u6b63\u3057\u304f\u884c\u3046\u305f\u3081\u306b\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>1. \u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\u300d\u306f\u3001\u6240\u5f97\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u3092\u6307\u3057\u3001\u8da3\u65e8\u3068\u3057\u3066\u306f\u5bb6\u65cf\u306e\u751f\u8a08\u3092\u4e3b\u306b\u7dad\u6301\u3057\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u306b\u6240\u5f97\u63a7\u9664\u3092\u8a8d\u3081\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u3053\u3067\u533a\u5225\u3057\u305f\u3044\u306e\u306f\u3001\u914d\u5076\u8005\u306f\u300c\u914d\u5076\u8005\u63a7\u9664\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"64\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a>\u300d\u3067\u53d6\u308a\u6271\u3044\u3001\u914d\u5076\u8005\u4ee5\u5916\u306e\u89aa\u65cf\u306f\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u300d\u3067\u53d6\u308a\u6271\u3046\u70b9\u3067\u3059\u3002\u3044\u305a\u308c\u3082\u57fa\u672c\u306f\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u95a2\u4fc2\u3068\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u8981\u4ef6\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" target=\"_blank\" rel=\"noopener\">No.1180 \u6276\u990a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/529\/\" data-lkc-id=\"680\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u6276\u990a\u63a7\u9664\u3068\u306f\uff1f\u914d\u5076\u8005\u63a7\u9664\u3068\u306e\u9055\u3044\u3001\u5e74\u53ce\u306e\u58c1\u3001\u63a7\u9664\u91d1\u984d\u306a\u3069\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af...<\/div><div class=\"lkc-excerpt\">\u6276\u990a\u63a7\u9664\u3084\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u6240\u5f97\u7a0e\u3067\u306f\u3001\u5bb6\u65cf\u304c\u591a\u3044\u3001\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u306a\u3069\u3001\u305d\u306e\u4eba\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u305f\u8ab2\u7a0e\u3092\u884c\u3046\u305f\u3081\u3001\u6240\u5f97\u63a7\u9664\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002\u6240\u5f97\u63a7\u9664\u306b\u306f\u4eba\u306b\u95a2\u3059\u308b\u4eba\u7684\u63a7\u9664\u3068\u30e2\u30ce\u306b\u5bfe\u3059\u308b\u7269\u7684\u63a7\u9664\u304c\u3042\u308a\u3001\u7279\u306b\u8907\u96d1\u306a\u306e\u304c\u4eba\u2026<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u306e\u7bc4\u56f2\u30fb\u6761\u4ef6\uff08\u4ee4\u548c7\u5e74\u5206\u304b\u3089\u9069\u7528\uff09<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6c11\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u914d\u5076\u8005\uff08\u5185\u7e01\u95a2\u4fc2\u306f\u9664\u304f\uff09<\/li>\n<li>\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b<\/li>\n<li>\u5e74\u9593\u306e\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/?provider=est_basic&amp;provider_info=cv.51847.part.article\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u91d1\u984d<\/a>\u304c58\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/?provider=est_basic&amp;provider_info=cv.51847.part.article\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u53ce\u5165<\/a>\u304c123\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n<li>\u9752\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3001\u3082\u3057\u304f\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" target=\"_blank\" rel=\"noopener\">No.1191\u2003\u914d\u5076\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>2. \u793e\u4f1a\u4fdd\u967a\u4e0a\u306e\u6276\u990a\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\u3067\u3044\u3046\u300c\u6276\u990a\u300d\u306f\u3001\u4e3b\u306b\u5065\u5eb7\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u306e\u3053\u3068\u3092\u6307\u3057\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u3068\u3001\u88ab\u6276\u990a\u8005\u672c\u4eba\u306e\u5065\u5eb7\u4fdd\u967a\u6599\u8ca0\u62c5\u306f\u767a\u751f\u305b\u305a\u306b\u533b\u7642\u7d66\u4ed8\u7b49\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e00\u65b9\u3067\u5e74\u91d1\u306f\u5225\u5236\u5ea6\u3067\u3001\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306a\u3069<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"334\" title=\"\u539a\u751f\u5e74\u91d1\">\u539a\u751f\u5e74\u91d1<\/a>\u52a0\u5165\u8005\uff08\u7b2c2\u53f7\u88ab\u4fdd\u967a\u8005\uff09\u306e\u914d\u5076\u8005\u304c\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u56fd\u6c11\u5e74\u91d1\u306e\u7b2c3\u53f7\u88ab\u4fdd\u967a\u8005\u3068\u306a\u308a\u3001\u672c\u4eba\u306e\u5e74\u91d1\u4fdd\u967a\u6599\u8ca0\u62c5\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/58334\/\" data-lkc-id=\"681\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58 \uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u7d66\u4e0e<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u3068\u306f\uff1f\u5e74\u53ce\u306e\u58c1\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac | \u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\u300c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u7d66\u4e0e\u300d<\/div><div class=\"lkc-excerpt\">\u914d\u5076\u8005\u306e\u53ce\u5165\u3067\u751f\u6d3b\u3057\u3066\u3044\u308b\u5c02\u696d\u4e3b\u5a66\u306a\u3069\u306f\u3001\u81ea\u5206\u3067\u306f\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u306a\u304f\u3066\u3082\u3088\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u793e\u4f1a\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u3067\u3042\u308b\u914d\u5076\u8005\u306e\u6276\u990a\u306b\u5165\u308b\u3053\u3068\u3067\u3001\u81ea\u5206\u81ea\u8eab\u306f\u793e\u4f1a\u2026<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u5354\u4f1a\u3051\u3093\u307d\u306e\u88ab\u6276\u990a\u8005\u3068\u306a\u308b\u4eba\u306e\u7bc4\u56f2\u30fb\u8981\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u8a8d\u5b9a\u5bfe\u8c61\u8005\u304c\u88ab\u4fdd\u967a\u8005\u3068\u540c\u4e00\u4e16\u5e2f\u306b\u5c5e\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u8a8d\u5b9a\u5bfe\u8c61\u8005\u306e\u5e74\u9593\u53ce\u5165\u304c130\u4e07\u5186\u672a\u6e80\uff08\u8a8d\u5b9a\u5bfe\u8c61\u8005\u304c60\u6b73\u4ee5\u4e0a\u307e\u305f\u306f\u969c\u5bb3<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/?provider=est_basic&amp;provider_info=cv.51847.part.article\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u5e74\u91d1<\/a>\u3092\u53d7\u3051\u3089\u308c\u308b\u7a0b\u5ea6\u306e\u969c\u5bb3\u8005\u306e\u5834\u5408\u306f180\u4e07\u5186\u672a\u6e80\uff09<\/li>\n<li>\u304b\u3064\u3001\u88ab\u4fdd\u967a\u8005\u306e\u5e74\u9593\u53ce\u5165\u306e2\u5206\u306e1\u672a\u6e80<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u8a8d\u5b9a\u5bfe\u8c61\u8005\u304c\u88ab\u4fdd\u967a\u8005\u3068\u540c\u4e00\u4e16\u5e2f\u306b\u5c5e\u3057\u3066\u3044\u306a\u3044\u5834\u5408\uff08\u4ed5\u9001\u308a\u306a\u3069\uff09<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u8a8d\u5b9a\u5bfe\u8c61\u8005\u306e\u5e74\u9593\u53ce\u5165\u304c130\u4e07\u5186\u672a\u6e80\uff08\u8a8d\u5b9a\u5bfe\u8c61\u8005\u304c60\u6b73\u4ee5\u4e0a\u307e\u305f\u306f\u969c\u5bb3\u539a\u751f\u5e74\u91d1\u3092\u53d7\u3051\u3089\u308c\u308b\u7a0b\u5ea6\u306e\u969c\u5bb3\u8005\u306e\u5834\u5408\u306f180\u4e07\u5186\u672a\u6e80\uff09<\/li>\n<li>\u88ab\u4fdd\u967a\u8005\u304b\u3089\u306e\u63f4\u52a9\u306b\u3088\u308b\u53ce\u5165\u984d\u3088\u308a\u5c11\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/g3\/cat320\/sb3160\/sbb3163\/1959-230\/\" target=\"_blank\" rel=\"noopener\">\u88ab\u6276\u990a\u8005\u3068\u306f\uff1f\uff5c\u5354\u4f1a\u3051\u3093\u307d<\/a><\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u81ea\u55b6\u696d\u304c\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u30b1\u30fc\u30b9<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u3001\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u6276\u990a\u8005\u304c\u8ab0\u3067\u3042\u308b\u304b\u306b\u3088\u3063\u3066\u30d1\u30bf\u30fc\u30f3\u3092\u5206\u3051\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30b1\u30fc\u30b91. \u914d\u5076\u8005\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u592b\u306e\u6276\u990a\u306b\u5165\u3063\u3066\u3044\u3066\u3001\u59bb\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u958b\u696d\u3057\u305f\u5834\u5408\u3001\u6240\u5f97\u5408\u8a08\u984d\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u958b\u696d\u3057\u305f\u4eba\uff08\u59bb\uff09\u306e\u5e74\u9593\u5408\u8a08\u6240\u5f97\u304c58\u4e07\u5186\u4ee5\u4e0b<\/strong><br \/>\n\u914d\u5076\u8005\uff08\uff1d\u592b\uff09\u306f\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u958b\u696d\u3057\u305f\u4eba\uff08\u59bb\uff09\u306e\u5e74\u9593\u5408\u8a08\u6240\u5f97\u304c58\u4e07\u5186\u8d85\uff5e133\u4e07\u5186\u4ee5\u4e0b<\/strong><br \/>\n\u914d\u5076\u8005\uff08\uff1d\u592b\uff09\u306f\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u540c\u6642\u306b\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u592b\u5a66\u304c\u304a\u4e92\u3044\u306b\u63a7\u9664\u3092\u53d7\u3051\u5408\u3046\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u3057\u3066\u3001\u914d\u5076\u8005\uff08\u63a7\u9664\u3092\u53d7\u3051\u308b\u5074\uff09\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3068\u3082\u306b\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" target=\"_blank\" rel=\"noopener\">No.1191 \u914d\u5076\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\" target=\"_blank\" rel=\"noopener\">No.1195 \u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u30b1\u30fc\u30b92. \u89aa\u65cf\uff08\u89aa\u306a\u3069\uff09\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u89aa\u65cf\uff086\u89aa\u7b49\u5185\u306e\u8840\u65cf\u30013\u89aa\u7b49\u5185\u306e\u59fb\u65cf\uff09\u306e\u6276\u990a\u306b\u5165\u3063\u3066\u3044\u305f\u4eba\u306e\u5834\u5408\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u3063\u305f\u3042\u3068\u3082\u3001\u5e74\u9593\u6240\u5f97\u5408\u8a08\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u5f15\u304d\u7d9a\u304d\u3001\u305d\u306e\u89aa\u65cf\u306e\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6276\u990a\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\u7570\u306a\u308a\u3001\u6276\u990a\u8005\uff08\u6276\u990a\u3059\u308b\u5074\uff09\u306e\u6240\u5f97\u5236\u9650\u306f\u306a\u3044\u305f\u3081\u3001\u6276\u990a\u8005\u306e\u5e74\u9593\u5408\u8a08\u6240\u5f97\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u3066\u3082\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u81ea\u55b6\u696d\u306e\u59bb\u3092\u6276\u990a\u306b\u5165\u308c\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u81ea\u55b6\u696d\u306e\u59bb\u304c\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u969b\u3001\u6700\u3082\u91cd\u8981\u306a\u306e\u304c\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300d\u306e\u8a08\u7b97\u3067\u3059\u3002\u30d1\u30fc\u30c8\u306e\u300c\u5e74\u53ce\u306e\u58c1\u300d\u3068\u306f\u7570\u306a\u308b\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u7279\u6709\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u6700\u5927\u306e\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<h3>\u30dd\u30a4\u30f3\u30c81. \u5408\u8a08\u6240\u5f97\u91d1\u984d58\u4e07\u5186\u306f\u58f2\u4e0a\u3067\u306f\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u55b6\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u57fa\u6e96\u3068\u306a\u308b\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d58\u4e07\u5186\u300d\u306f\u3001\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>123\u4e07\u5186\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>65\u4e07\u5186\u3092\u5f15\u304f\u3068\u6240\u5f9758\u4e07\u5186\uff09\u300d\u3068\u306f\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6240\u5f97\u306f\u3001\u5e74\u9593\u306e\u300c\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u300d\u304b\u3089\u300c\u5fc5\u8981\u7d4c\u8cbb\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff08\u4e8b\u696d\u6240\u5f97\uff09\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u4e8b\u696d\u6240\u5f97 \uff1d \u58f2\u4e0a\uff08\u53ce\u5165\uff09 \u30fc \u5fc5\u8981\u7d4c\u8cbb<\/strong><\/div>\n<p>\u4f8b\u3048\u3070\u3001\u5e74\u9593\u306e\u58f2\u4e0a\u304c100\u4e07\u5186\u3042\u3063\u3066\u3082\u3001\u4e8b\u696d\u306b\u5fc5\u8981\u306a\u7d4c\u8cbb\uff08\u4ed5\u5165\u308c\u8cbb\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2640\/\" data-internallinksmanager029f6b8e52c=\"523\" title=\"\u4ea4\u901a\u8cbb\">\u4ea4\u901a\u8cbb<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65434\/\" data-internallinksmanager029f6b8e52c=\"470\" title=\"\u901a\u4fe1\u8cbb\">\u901a\u4fe1\u8cbb<\/a>\u306a\u3069\uff09\u304c60\u4e07\u5186\u304b\u304b\u3063\u3066\u3044\u308c\u3070\u3001\u4e8b\u696d\u6240\u5f97\u306f40\u4e07\u5186\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d58\u4e07\u5186\u4ee5\u4e0b\u300d\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u305f\u3081\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30dd\u30a4\u30f3\u30c82. \u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3082\u6d3b\u7528\u3067\u304d\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3055\u3089\u306b\u3001\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3001\u8a08\u7b97\u3057\u305f\u4e8b\u696d\u6240\u5f97\u304b\u3089\u300c\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\uff08\u6700\u592765\u4e07\u5186\u30fb55\u4e07\u5186\u307e\u305f\u306f10\u4e07\u5186\uff09\u300d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u5408\u8a08\u6240\u5f97\u91d1\u984d \uff1d \u58f2\u4e0a \u30fc \u5fc5\u8981\u7d4c\u8cbb \u30fc \u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/strong><\/div>\n<p>\u4f8b\u3048\u3070\u3001\u58f2\u4e0a\u304c150\u4e07\u5186\u3001\u7d4c\u8cbb\u304c60\u4e07\u5186\u306e\u5834\u5408\u3001\u4e8b\u696d\u6240\u5f97\u306f90\u4e07\u5186\u3067\u3059\u3002\u3057\u304b\u3057\u300165\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308c\u3070\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f25\u4e07\u5186\uff0890\u4e07\u5186 &#8211; 65\u4e07\u5186\uff09\u3068\u306a\u308a\u3001\u3053\u306e\u5834\u5408\u3082\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u81ea\u55b6\u696d\u306e\u59bb\u306f\u3001\u30d1\u30fc\u30c8\u3088\u308a\u3082\u591a\u304f\u306e\u58f2\u4e0a\u3092\u5f97\u306a\u304c\u3089\u3067\u3082\u3001\u7d4c\u8cbb\u3092\u6b63\u3057\u304f\u8a08\u4e0a\u3057\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\uff08\u914d\u5076\u8005\u63a7\u9664\uff09\u306e\u7bc4\u56f2\u306b\u53ce\u307e\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2072.htm\" target=\"_blank\" rel=\"noopener\">No.2072 \u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u81ea\u55b6\u696d\u304c\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u30b1\u30fc\u30b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\u3067\u306f\u3001\u5e74\u9593\u53ce\u5165\u304c130\u4e07\u5186\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u304c\u88ab\u6276\u990a\u8005\u8a8d\u5b9a\u306e\u5927\u304d\u306a\u57fa\u6e96\u3067\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u3044\u3046\u5e74\u9593\u53ce\u5165\u306f\u3001\u7a0e\u6cd5\u4e0a\u306e\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300d\u3067\u306f\u306a\u304f\u3001\u5c06\u6765\u306b\u308f\u305f\u308a\u7d99\u7d9a\u3057\u3066\u5f97\u3089\u308c\u308b\u898b\u8fbc\u307f\u306e\u53ce\u5165\u984d\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6240\u5f97\u7a0e\u306e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306b\u4f7f\u3046\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d133\u4e07\u5186\u300d\u3068\u306f\u57fa\u6e96\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u5e74\u9593\u53ce\u5165130\u4e07\u5186\u672a\u6e80\u3068\u306f\u3001\u53ce\u5165\uff08\u58f2\u4e0a\uff09\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u304c130\u4e07\u5186\u672a\u6e80\u3068\u89e3\u91c8\u3055\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u6ce8\u610f\u3057\u305f\u3044\u306e\u306f\u3001\u7a0e\u6cd5\u4e0a\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u5224\u5b9a\u306b\u304a\u3051\u308b\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u70b9\u3067\u3059\u3002\u52a0\u5165\u3059\u308b\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306b\u3088\u3063\u3066\u5224\u65ad\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u8a73\u7d30\u306f\u6276\u990a\u8005\uff08\u592b\u3084\u59bb\uff09\u306e\u52e4\u52d9\u5148\u3084\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306b\u78ba\u8a8d\u3059\u308b\u306e\u304c\u78ba\u5b9f\u3067\u3059\u3002\u307e\u305f\u3001\u540c\u4e00\u4e16\u5e2f\u3068\u5225\u4e16\u5e2f\u3067\u78ba\u8a8d\u4e8b\u9805\u304c\u5909\u308f\u308b\u70b9\u306b\u3082\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>130\u4e07\u5186\u3092\u8d85\u3048\u308b\u53ce\u5165\u304c\u7d99\u7d9a\u3059\u308b\u898b\u8fbc\u307f\u3068\u306a\u308c\u3070\u3001\u88ab\u6276\u990a\u8005\u304b\u3089\u5916\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u5065\u5eb7\u4fdd\u967a\u3084\u5e74\u91d1\u4fdd\u967a\u3092\u81ea\u8eab\u3067\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u8ca0\u62c5\u3082\u8003\u616e\u3057\u305f\u8a08\u753b\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55315\/\" data-lkc-id=\"682\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58 \uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u7d66\u4e0e<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3051\u308b\u300c130\u4e07\u5186\u306e\u58c1\u300d\u3068\u306f\uff1f\u6276\u990a\u6761\u4ef6\u3084103\u4e07\u5186\u306e\u58c1\u3068\u306e\u9055\u3044\u3092\u89e3\u8aac | \u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\u300c\u30de\u30cd\u30fc...<\/div><div class=\"lkc-excerpt\">\u4f1a\u793e\u54e1\u306a\u3069\u306e\u6276\u990a\u5bb6\u65cf\u3068\u306a\u3063\u3066\u3044\u308b\u914d\u5076\u8005\u3067\u3082\u3001\u4e00\u5b9a\u91d1\u984d\u3092\u8d85\u3048\u306a\u3051\u308c\u3070\u6276\u990a\u306e\u307e\u307e\u3001\u30d1\u30fc\u30c8\u53ce\u5165\u306a\u3069\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u91d1\u984d\u3092\u8d85\u3048\u3066\u3057\u307e\u3046\u3068\u2026<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u81ea\u55b6\u696d\u304c\u6276\u990a\u306b\u5165\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6276\u990a\u306b\u5165\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u3001\u7a0e\u5236\u9762\u3068\u793e\u4f1a\u4fdd\u967a\u9762\u306b\u5206\u3051\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30e1\u30ea\u30c3\u30c81. \u6276\u990a\u8005\u306e\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u304c\u8efd\u6e1b\u3055\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6276\u990a\u306b\u5165\u308b\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u6276\u990a\u8005\uff08\u6276\u990a\u3059\u308b\u5074\uff09\u306e\u7a0e\u8ca0\u62c5\u304c\u6e1b\u308b\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n<h4>\u59bb\u304c\u914d\u5076\u8005\u306e\u6276\u990a\u306b\u5165\u308b\u5834\u5408<\/h4>\n<p>\u592b\u306e\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u8a08\u7b97\u6642\u306b\u3001\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u306a\u3069\u304c\u9069\u7528\u3055\u308c\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u304c\u6e1b\u308a\u307e\u3059\u3002\u914d\u5076\u8005\u63a7\u9664\u306f\u3001\u59bb\u306e\u5e74\u9593\u306e\u6240\u5f97\u5408\u8a08\u984d58\u4e07\u5186\u4ee5\u4e0b\u3001\u304b\u3064\u592b\u306e\u6240\u5f97\u5408\u8a08\u984d1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u3068\u304d\u306b\u9069\u7528\u3067\u304d\u307e\u3059\u3002\u59bb\u306e\u5e74\u9593\u6240\u5f97\u5408\u8a08\u984d\u304c58\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u3067\u3082\u3001133\u4e07\u5186\u4ee5\u4e0b\u306e\u3068\u304d\u307e\u3067\u3001\u6240\u5f97\u984d\u306b\u5fdc\u3058\u3066\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u914d\u5076\u8005\u63a7\u9664\u306e\u984d<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\u63a7\u9664\u306e\u7a2e\u985e<\/th>\n<th>\u592b\u306e\u6240\u5f97\u5408\u8a08\u984d<\/th>\n<th>\u4e00\u822c\u306e\u914d\u5076\u8005<\/th>\n<th>70\u6b73\u4ee5\u4e0a\u306e\u914d\u5076\u8005<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"3\">\u6240\u5f97\u7a0e<\/td>\n<td style=\"text-align: left;\">900\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>38\u4e07\u5186<\/td>\n<td>48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>32\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">950\u4e07\u5186\u8d851000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>13\u4e07\u5186<\/td>\n<td>16\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\">\u4f4f\u6c11\u7a0e<\/td>\n<td style=\"text-align: left;\">900\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>33\u4e07\u5186<\/td>\n<td>38\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>22\u4e07\u5186<\/td>\n<td>26\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">950\u4e07\u5186\u8d851000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>11\u4e07\u5186<\/td>\n<td>13\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" target=\"_blank\" rel=\"noopener\">No.1191 \u914d\u5076\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h4>\u5b50\u3069\u3082\u304c\u89aa\u306e\u6276\u990a\u306b\u5165\u308b\u5834\u5408<\/h4>\n<p>\u5b50\u3069\u3082\u304c\u89aa\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u5e74\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306f123\u4e07\u5186\u4ee5\u4e0b\uff09\u306a\u3069\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3068\u3001\u89aa\u306f\u6276\u990a\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u63a7\u9664\u984d\u306f\u3001\u5bfe\u8c61\u5e74\u5ea6\u306e12\u670831\u65e5\u6642\u70b9\u306e\u5e74\u9f62\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u4e00\u822c\u306e\u6276\u990a\u89aa\u65cf\uff0816\u6b73\u4ee5\u4e0a\uff09<\/strong>\uff1a38\u4e07\u5186\uff08\u4f4f\u6c11\u7a0e\u306f33\u4e07\u5186\uff09<\/li>\n<li><strong>\u7279\u5b9a\u6276\u990a\u89aa\u65cf\uff0819\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\uff09<\/strong>\uff1a63\u4e07\u5186\uff08\u4f4f\u6c11\u7a0e\u306f45\u4e07\u5186\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u63a7\u9664\u306b\u3088\u308a\u3001\u89aa\u306e\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n<h4>\u89aa\u304c\u5b50\u3069\u3082\u306e\u6276\u990a\u306b\u5165\u308b\u5834\u5408<\/h4>\n<p>\u89aa\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u5e74\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306f123\u4e07\u5186\u4ee5\u4e0b\uff09\u306a\u3069\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3068\u3001\u5b50\u306f\u6276\u990a\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u57fa\u672c\u7684\u306a\u63a7\u9664\u984d\u306f38\u4e07\u5186\uff08\u4f4f\u6c11\u7a0e\u306f33\u4e07\u5186\uff09\u3067\u3059\u3002\u5bfe\u8c61\u5e74\u5ea6\u306e12\u670831\u65e5\u6642\u70b9\u3067\u89aa\u304c70\u6b73\u4ee5\u4e0a\u306e\u5834\u5408\u3001\u540c\u5c45\u306758\u4e07\u5186\uff08\u4f4f\u6c11\u7a0e\u306f45\u4e07\u5186\uff09\u3001\u5225\u5c45\u306748\u4e07\u5186\uff08\u4f4f\u6c11\u7a0e\u306f38\u4e07\u5186\uff09\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001 \u5b50\u306f\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n<h3>\u30e1\u30ea\u30c3\u30c82. \u5065\u5eb7\u4fdd\u967a\u3084\u5e74\u91d1\u306e\u4fdd\u967a\u6599\u8ca0\u62c5\u304c\u306a\u304f\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a0e\u91d1\u9762\u3060\u3051\u3067\u306a\u304f\u3001\u5065\u5eb7\u4fdd\u967a\u3084\u5e74\u91d1\u306a\u3069\u306e\u793e\u4f1a\u4fdd\u967a\u306e\u9762\u3067\u3082\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5065\u5eb7\u4fdd\u967a\u306b\u3064\u3044\u3066\u306f\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u300c\u88ab\u6276\u990a\u8005\u300d\u306b\u8a8d\u5b9a\u3055\u308c\u308b\u3068\u3001\u6276\u990a\u306b\u5165\u308b\u4eba\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\u672c\u4eba\uff09\u306f\u8ffd\u52a0\u306e\u4fdd\u967a\u6599\u8ca0\u62c5\u306a\u3057\u306b\u3001\u4fdd\u967a\u306e\u7d66\u4ed8\uff08\u533b\u7642\u30b5\u30fc\u30d3\u30b9\uff09\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5e74\u91d1\u306b\u3064\u3044\u3066\u3082\u3001\u6276\u990a\u3059\u308b\u5074\u304c\u539a\u751f\u5e74\u91d1\u52a0\u5165\u8005\uff08\u7b2c2\u53f7\u88ab\u4fdd\u967a\u8005\uff09\u3067\u3001\u6276\u990a\u3055\u308c\u308b\u5074\u304c\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u6276\u990a\u3055\u308c\u308b\u4eba\u306f\u56fd\u6c11\u5e74\u91d1\u306e\u300c\u7b2c3\u53f7\u88ab\u4fdd\u967a\u8005\u300d\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u672c\u4eba\u306e\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u304b\u304b\u3089\u305a\u3001\u4fdd\u967a\u6599\u76f8\u5f53\u306f\u539a\u751f\u5e74\u91d1\u5236\u5ea6\u5074\u304c\u8ca0\u62c5\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6276\u990a\u8005\u304c\u81ea\u55b6\u696d\u8005\u306a\u3069\u3067\u56fd\u6c11\u5e74\u91d1\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/2252\/\" data-internallinksmanager029f6b8e52c=\"75\" title=\"\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a<\/a>\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u914d\u5076\u8005\u306e\u6276\u990a\uff08\u7b2c3\u53f7\u88ab\u4fdd\u967a\u8005\u306a\u3069\uff09\u306b\u5165\u308b\u5236\u5ea6\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u81ea\u55b6\u696d\u304c\u6276\u990a\u306b\u5165\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6276\u990a\u306b\u5165\u308b\u5834\u5408\u3001\u3044\u304f\u3064\u304b\u6ce8\u610f\u70b9\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6ce8\u610f\u70b91. \u914d\u5076\u8005\u63a7\u9664\u3068\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306f\u9078\u629e\u304c\u5fc5\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u63a7\u9664\uff08\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff09\u3068\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306f\u3001\u3069\u3061\u3089\u304b\u4e00\u65b9\u3057\u304b\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span> \u592b\u304c\u9752\u8272\u7533\u544a\u8005\u3067\u3001\u59bb\u304c\u305d\u306e\u4e8b\u696d\u3092\u624b\u4f1d\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u59bb\u3092\u300c\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u300d\u3068\u3057\u3066\u7d66\u4e0e\u3092\u652f\u6255\u3046\u9078\u629e\u80a2\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u59bb\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u306f\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3067\u304d\u307e\u3059\u304c\u3001\u59bb\u306f\u592b\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u304b\u3089\u5916\u308c\u308b\u305f\u3081\u3001\u592b\u306f\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u30e1\u30ea\u30c3\u30c8<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u59bb\u3078\u306e\u7d66\u4e0e\u3092\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u305f\u3081\u3001\u592b\u306e\u6240\u5f97\u7a0e\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/li>\n<li>\u4e16\u5e2f\u5168\u4f53\u3067\u6240\u5f97\u3092\u5206\u6563\u3055\u305b\u308b\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u914d\u5076\u8005\u63a7\u9664\u306e\u30e1\u30ea\u30c3\u30c8<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u59bb\u306e\u6240\u5f97\u3092\u4e00\u5b9a\u4ee5\u4e0b\u306b\u6291\u3048\u308b\u3053\u3068\u3067\u3001\u592b\u304c\u7a0e\u5236\u4e0a\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3069\u3061\u3089\u304c\u4e16\u5e2f\u5168\u4f53\u3068\u3057\u3066\u6709\u5229\u306b\u306a\u308b\u304b\u306f\u3001\u592b\u306e\u6240\u5f97\u984d\u3001\u59bb\u306b\u652f\u6255\u3046\u7d66\u4e0e\u984d\u3001\u4e8b\u696d\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2075.htm\" target=\"_blank\" rel=\"noopener\">No.2075 \u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u3068\u4e8b\u696d\u5c02\u5f93\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6ce8\u610f\u70b92. \u6276\u990a\u306b\u5165\u3063\u3066\u3044\u3066\u3082\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u3067\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u30fb\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3068\u3001\u4f4f\u6c11\u7a0e\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u57fa\u6e96\u306f\u4e00\u81f4\u3057\u307e\u305b\u3093\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u4e0a\u306f\u300c\u6276\u990a\u306b\u5165\u3063\u3066\u3044\u308b\u300d\u72b6\u614b\u3067\u3082\u3001\u672c\u4eba\u306b\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u6c11\u7a0e\u306f\u3001\u81ea\u6cbb\u4f53\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u5747\u7b49\u5272\u30fb\u6240\u5f97\u5272\u306e\u975e\u8ab2\u7a0e\u57fa\u6e96\u3067\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002\u591a\u304f\u306e\u81ea\u6cbb\u4f53\u3067\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c45\u4e07\u5186\u4ee5\u4e0b\u3001\u307e\u305f\u306f\u3001\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u3067100\u4e07\u5186\u4ee5\u4e0b\u306a\u3069\u306e\u5834\u5408\u306b\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49732\/\" data-lkc-id=\"385\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u4f4f\u6c11\u7a0e\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3001\u3044\u3064\u304b\u3089\u30fb\u3044\u304f\u3089\u6255\u3046\u306e\u304b\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u4ed8\u304d\u3067\u89e3\u8aac | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af...<\/div><div class=\"lkc-excerpt\">\u4f4f\u6c11\u7a0e\u306f\u3001\u300c\u500b\u4eba\u4f4f\u6c11\u7a0e\u300d\u3068\u300c\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u300d\u304c\u3042\u308a\u3001\u500b\u4eba\u304c\u8ca0\u62c5\u3059\u308b\u306e\u304c\u500b\u4eba\u4f4f\u6c11\u7a0e\u3067\u3059\u3002\u4f4f\u6c11\u7a0e\u306f\u305d\u306e\u5e02\u533a\u753a\u6751\uff08\u90fd\u9053\u5e9c\u770c\uff09\u306b\u4f4f\u3080\u4eba\u305f\u3061\u304c\u3001\u307f\u3093\u306a\u3067\u5730\u57df\u793e\u4f1a\u306e\u8cbb\u7528\u3092\u5206\u62c5\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3001\u300c\u5e02\u753a\u6751\u6c11\u7a0e\u300d\u3068\u300c\u9053\u5e9c\u770c\u6c11\u7a0e\u300d\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u500b\u4eba\u4f4f\u6c11\u7a0e\u306f\u6240\u5f97\u5272\u30fb\u5747\u7b49\u5272\u3001\u5229\u5b50\u5272\u30fb\u914d\u5f53\u5272\u30fb\u682a\u5f0f\u7b49\u8b72\u6e21\u6240\u5f97\u5272\u306a\u3069\u304b\u3089\u69cb\u6210\u3055\u308c\u307e\u3059\u3002<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u81ea\u55b6\u696d\u304c\u6276\u990a\u3092\u5916\u308c\u305f\u5834\u5408\u306e\u624b\u53d6\u308a\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u958b\u696d\u524d\u3001\u6276\u990a\u8005\u306e\u7acb\u5834\u306b\u3042\u3063\u305f\u914d\u5076\u8005\uff08\u592b\uff09\u306e\u7d66\u4e0e\u6240\u5f97\u304c500\u4e07\u5186\u3067<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" data-internallinksmanager029f6b8e52c=\"44\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u304c100\u4e07\u5186\u3060\u3063\u305f\u3068\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u30b1\u30fc\u30b9\u3067\u3001\u958b\u696d\u3057\u305f\u4eba\uff08\u59bb\uff09\u304c\u914d\u5076\u8005\u63a7\u9664\u5185\u306e50\u4e07\u5186\u306b\u6240\u5f97\u3092\u6291\u3048\u305f\u5834\u5408\u3068\u3001\u4e8b\u696d\u6240\u5f97\u304c150\u4e07\u5186\u3060\u3063\u305f\u5834\u5408\u3068\u3067\u592b\u5a66\u306e\u624b\u53d6\u308a\u984d\u306e\u5909\u5316\u3092\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u4f8b1. \u914d\u5076\u8005\u63a7\u9664\u5185\u306b\u6240\u5f97\u3092\u6291\u3048\u305f\u5834\u5408<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\"><strong>\u3010\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3011<\/strong><\/p>\n<ul style=\"text-align: left;\">\n<li>500\u4e07\u5186\uff08\u7d66\u4e0e\u6240\u5f97\uff09\uff0d\uff5b100\u4e07\u5186\uff08\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\uff09\uff0b38\u4e07\u5186\uff08\u914d\u5076\u8005\u63a7\u9664\uff09\uff0b63\u4e07\u5186\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?provider=est_basic&amp;provider_info=cv.51847.part.article\" target=\"_blank\" rel=\"noopener\">\u57fa\u790e\u63a7\u9664<\/a>\uff09\uff5d\uff1d299\u4e07\u5186\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/?provider=est_basic&amp;provider_info=cv.51847.part.article\" target=\"_blank\" rel=\"noopener\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u91d1\u984d\uff09<\/li>\n<li>299\u4e07\u5186\u00d710\uff05\uff08\u6240\u5f97\u7a0e\u7387\uff09\uff0d97,500\u5186\uff08\u63a7\u9664\u984d\uff09\uff1d201,500\u5186<\/li>\n<\/ul>\n<p style=\"text-align: left;\"><strong>\u3010\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u3011<\/strong><\/p>\n<ul style=\"text-align: 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title=\"\u8abf\u6574\u63a7\u9664\">\u8abf\u6574\u63a7\u9664<\/a>\u306a\u3069\u306f\u8003\u616e\u3057\u306a\u3044\u3001\u7c21\u6613\u7684\u306a\u8a08\u7b97\u3067\u6bd4\u8f03\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u300c\u4e16\u5e2f\u306e\u6240\u5f97\u304c100\u4e07\u5186\u5897\u3048\u305f\u304b\u3089\u3001\u305d\u306e\u307e\u307e\u4e16\u5e2f\u306e\u624b\u53d6\u308a\u3082100\u4e07\u5186\u5897\u3048\u308b\u300d\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u7a0e\u91d1\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u5b9f\u8cea\u7684\u306a\u624b\u53d6\u308a\u306f\u3001\u60f3\u5b9a\u307b\u3069\u5897\u3048\u306a\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u306e\u304c\u73fe\u5b9f\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u53ce\u5165\u3092\u4f38\u3070\u3059\u3053\u3068\u306f\u91cd\u8981\u3067\u3059\u304c\u3001\u6276\u990a\u306e\u6761\u4ef6\u3084\u7a0e\u91d1\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5909\u5316\u3082\u8e0f\u307e\u3048\u3001\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u6bd4\u8f03\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u8ce2\u660e\u3067\u3059\u3002<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u81ea\u55b6\u696d\u306e\u7a0e\u91d1\u3068\u793e\u4f1a\u4fdd\u967a\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u8003\u3048\u3088\u3046<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u958b\u696d\u3057\u305f\u5834\u5408\u3001\u6276\u990a\u304b\u3089\u5916\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u306f\u3068\u8003\u3048\u308b\u4eba\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u6276\u990a\u3092\u5916\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u958b\u696d\u3057\u305f\u4eba\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\uff09\u306e\u5408\u8a08\u6240\u5f97\u984d\u6b21\u7b2c\u3067\u3059\u3002<\/p>\n<p>\u91cd\u8981\u306a\u306e\u306f\u3001\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\u3068\u793e\u4f1a\u4fdd\u967a\u4e0a\u306e\u6276\u990a\u306e\u57fa\u6e96\u304c\u7570\u306a\u308b\u3053\u3068\u3067\u3059\u3002\u6276\u990a\u306e\u30e1\u30ea\u30c3\u30c8\u3060\u3051\u306b\u3068\u3089\u308f\u308c\u305a\u3001\u4e16\u5e2f\u5168\u4f53\u306e\u624b\u53d6\u308a\u984d\u3084\u793e\u4f1a\u4fdd\u967a\u306e\u8ca0\u62c5\u306a\u3069\u3001\u30d0\u30e9\u30f3\u30b9\u3092\u8003\u3048\u3066\u6276\u990a\u5185\u3067\u50cd\u304f\u304b\u3069\u3046\u304b\u9078\u629e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u958b\u696d\u3057\u3066\u3082\u3001\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u914d\u5076\u8005\u3084\u89aa\u65cf\u306e\u6276\u990a\u306b\u5165\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u300c\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\u300d\u3068\u300c\u793e\u4f1a\u4fdd\u967a\u4e0a\u306e\u6276\u990a\u300d\u3067\u306f\u57fa\u6e96\u304c\u7570\u306a\u308a\u3001\u77e5\u3089\u305a\u306b\u640d\u3092\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002 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