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href=\"https:\/\/www.jetro.go.jp\/ext_images\/jfile\/country\/sg\/invest_04\/pdfs\/sg9C010_zeiseigaiyou.pdf\" target=\"_blank\" rel=\"noopener\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u7a0e\u5236\u306e\u6982\u8981\uff5c\u65e5\u672c\u8cbf\u6613\u632f\u8208\u6a5f\u69cb(\u30b8\u30a7\u30c8\u30ed)<\/a><\/p>\n<h2>\u6d77\u5916\u79fb\u4f4f\u6642\u306e\u65e5\u672c\u5074\u306e\u7a0e\u52d9\u624b\u7d9a\u304d\u3068\u51fa\u56fd\u7a0e\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d77\u5916\u3078\u79fb\u4f4f\u3057\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308c\u3070\u3001\u65e5\u672c\u3067\u306e\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u307e\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u305d\u306e\u305f\u3081\u306b\u306f\u7a0e\u52d9\u624b\u7d9a\u304d\u3092\u78ba\u5b9f\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u30021\u5104\u5186\u4ee5\u4e0a\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1058\/\" data-internallinksmanager029f6b8e52c=\"332\" title=\"\u91d1\u878d\u8cc7\u7523\">\u91d1\u878d\u8cc7\u7523<\/a>\u3092\u6301\u3064\u5bcc\u88d5\u5c64\u306f\u300c\u51fa\u56fd\u7a0e\uff08\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\uff09\u300d\u306e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u542b\u307f\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u3082\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u79fb\u4f4f\u6642\u306e\u624b\u7d9a\u304d\u3068\u3001\u51fa\u56fd\u7a0e\u306e\u4ed5\u7d44\u307f\u3068\u5bfe\u5fdc\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u975e\u5c45\u4f4f\u8005\u306b\u306a\u308b\u305f\u3081\u306e\u7a0e\u52d9\u624b\u7d9a\u304d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u307e\u3067\u306b\u4f4f\u6c11\u7968\u3092\u629c\u304f\u3053\u3068\u3067\u7fcc\u5e74\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u56de\u907f\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u65e5\u672c\u3067\u306f\u30011\u67081\u65e5\u6642\u70b9\u3067\u300c\u65e5\u672c\u306b\u4f4f\u6240\u3092\u6709\u3059\u308b\u8005\u300d\u306b\u5bfe\u3057\u3066\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6d77\u5916\u79fb\u4f4f\u3092\u901a\u3058\u3066\u7fcc\u5e74\u5ea6\u304b\u3089\u975e\u8ab2\u7a0e\u306b\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u5e74\u672b\u307e\u3067\u306b\u4f4f\u6c11\u7968\u3092\u629c\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7fcc\u5e74\u5ea6\u306e\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u7fa9\u52d9\u304c\u751f\u3058\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u79fb\u4f4f\u3059\u308b\u969b\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7a0e\u52d9\u624b\u7d9a\u304d\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u307e\u305f\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49896\/\" data-internallinksmanager029f6b8e52c=\"185\" title=\"\u6e96\u78ba\u5b9a\u7533\u544a\">\u6e96\u78ba\u5b9a\u7533\u544a<\/a>\u306e\u5b9f\u65bd\uff08\u4f1a\u793e\u54e1\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u65b9\uff09<\/li>\n<li>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u5c4a\u51fa\uff08\u56fd\u7a0e\u5e81\u69d8\u5f0f1070\uff09<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3208\/\" data-internallinksmanager029f6b8e52c=\"510\" title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/a>\u8fd4\u7d0d\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u624b\u7d9a\u304d\uff08\u8a72\u5f53\u8005\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u3092\u9069\u5207\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u3001\u79fb\u4f4f\u5f8c\u306b\u7a0e\u52d9\u7f72\u3068\u306e\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u51fa\u56fd\u7a0e\u306e\u5bfe\u8c61\u8005\u3068\u8ab2\u7a0e\u5185\u5bb9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>1\u5104\u5186\u4ee5\u4e0a\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1034\/\" data-internallinksmanager029f6b8e52c=\"435\" title=\"\u6709\u4fa1\u8a3c\u5238\">\u6709\u4fa1\u8a3c\u5238<\/a>\u7b49\u3092\u4fdd\u6709\u3059\u308b\u4eba\u306f\u3001\u79fb\u4f4f\u6642\u306b\u300c\u307f\u306a\u3057\u8b72\u6e21\u8ab2\u7a0e\u300d\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>2015\u5e747\u6708\u304b\u3089\u65bd\u884c\u3055\u308c\u305f\u300c\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\uff08\u901a\u79f0\uff1a\u51fa\u56fd\u7a0e\uff09\u300d\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u4eba\u306f\u51fa\u56fd\u6642\u306b\u542b\u307f\u76ca\u8ab2\u7a0e\u3092\u53d7\u3051\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6709\u4fa1\u8a3c\u5238\u30fb\u672a\u6c7a\u6e08\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306a\u3069\u306e\u8a55\u4fa1\u984d\u304c1\u5104\u5186\u4ee5\u4e0a\u3042\u308b<\/li>\n<li>\u904e\u53bb10\u5e74\u4ee5\u5185\u306b\u65e5\u672c\u306b5\u5e74\u4ee5\u4e0a\u5c45\u4f4f\u3057\u3066\u3044\u305f<\/li>\n<li>\u6d77\u5916\u306b\u4f4f\u6240\u3092\u79fb\u8ee2\uff08\u975e\u5c45\u4f4f\u8005\u5316\uff09\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u306b\u306f\u3001\u4e0a\u5834\u682a\u5f0f\u3001\u6295\u8cc7\u4fe1\u8a17\u3001\u672a\u6c7a\u6e08\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1240\/\" data-internallinksmanager029f6b8e52c=\"23\" title=\"\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\">\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15<\/a>\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u53d6\u5f97\u4fa1\u683c1\u5104\u5186\u30fb\u6642\u4fa15\u5104\u5186\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u542b\u307f\u76ca4\u5104\u5186\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u5408\u308f\u305b\u305f\u5b9f\u52b9\u7a0e\u7387\u7d0420%\u304c\u8ab2\u3055\u308c\u7d048,000\u4e07\u5186\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u51fa\u56fd\u7a0e\u306f\u300c\u307f\u306a\u3057\u8b72\u6e21\u8ab2\u7a0e\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u5b9f\u969b\u306b\u58f2\u5374\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u8b72\u6e21\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kokugai\/01.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7d0d\u7a0e\u6642\u671f\u3068\u7336\u4e88\u5236\u5ea6\u306e\u6d3b\u7528<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d0d\u7a0e\u306f\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u3001\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u3092\u4f7f\u3048\u3070\u6700\u957710\u5e744\u30f6\u6708\u306e\u5ef6\u9577\u3082\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u539f\u5247\u3068\u3057\u3066\u51fa\u56fd\u3057\u305f\u7fcc\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\uff08\u901a\u5e38\u306f3\u670815\u65e5\uff09\u307e\u3067\u306b\u7d0d\u7a0e\u3092\u5b8c\u4e86\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u8cc7\u7523\u3092\u58f2\u5374\u305b\u305a\u306b\u4fdd\u6709\u3092\u7d9a\u3051\u305f\u3044\u5834\u5408\u306a\u3069\u3067\u7d0d\u7a0e\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3067\u300c\u7d0d\u7a0e\u7336\u4e88\u300d\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u62c5\u4fdd\u306e\u63d0\u4f9b\uff08\u4e0d\u52d5\u7523\u3084\u4fdd\u8a3c\u91d1\uff09<\/li>\n<li>\u6240\u5b9a\u306e\u5c4a\u51fa\u66f8\u985e\u306e\u63d0\u51fa<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u7336\u4e88\u671f\u9593\u306f\u6700\u957710\u5e744\u30f6\u6708\u3067\u3059\u3002\u7336\u4e88\u4e2d\u306b\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306f\u305d\u306e\u6642\u70b9\u3067\u7d0d\u7a0e\u7fa9\u52d9\u304c\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<h2>\u65e5\u672c\u5c45\u4f4f\u306e\u307e\u307e\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3066\u7bc0\u7a0e\u3067\u304d\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u304c\u4f4e\u304f\u3001\u7a0e\u5236\u3082\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u65e5\u672c\u306b\u5c45\u4f4f\u3057\u305f\u307e\u307e\u3067\u306f\u3001\u65e5\u672c\u306e\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\uff08\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\uff09\u3084\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u591a\u304f\u3001\u60f3\u5b9a\u3069\u304a\u308a\u306e\u7bc0\u7a0e\u52b9\u679c\u3092\u5f97\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u306e\u304c\u73fe\u5b9f\u3067\u3059\u3002<\/p>\n<h3>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u306e\u7a0e\u7387\u3068\u65e5\u672c\u6cd5\u4eba\u3068\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6cd5\u4eba\u7a0e\u306f\u4e00\u5f8b17%\u3067\u3001\u65e5\u672c\u306e\u5b9f\u52b9\u7a0e\u7387\u3068\u6bd4\u8f03\u3059\u308b\u3068\u4f4e\u3044\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6cd5\u4eba\u7a0e\u306f2025\u5e74\u73fe\u5728\u3001\u4e00\u5f8b17%\u3067\u5730\u65b9\u7a0e\u306a\u3069\u306e\u4e0a\u4e57\u305b\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3055\u3089\u306b\u3001\u8a2d\u7acb\u304b\u30893\u5e74\u9593\u306f\u4e2d\u5c0f\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u512a\u9047\u63aa\u7f6e\u3082\u3042\u308a\u3001\u6240\u5f9720\u4e07SGD\uff08\u7d042,200\u4e07\u5186\uff09\u307e\u3067\u306e\u5229\u76ca\u306b\u5bfe\u3057\u3066\u3001\u6bb5\u968e\u7684\u306b\u6700\u592775%\u306e\u6e1b\u7a0e\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u5b9f\u52b9\u7a0e\u7387\u306f6\u301c7%\u7a0b\u5ea6\u307e\u3067\u4e0b\u304c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u65e5\u672c\u306e\u6cd5\u4eba\u7a0e\u306f\u4e2d\u5c0f\u4f01\u696d\u3067\u3082\u6240\u5f97800\u4e07\u5186\u8d85\u306b\u5bfe\u3057\u306623.2%\u3001\u3053\u308c\u306b\u52a0\u3048\u3066\u4f4f\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u3092\u542b\u3081\u308b\u3068\u3001\u5b9f\u52b9\u7a0e\u7387\u306f\u7d0425\u301c30%\u3002\u5927\u4f01\u696d\u3067\u306f\u7d0430%\u8d85\u306b\u3082\u306a\u308a\u307e\u3059\u3002\u7a0e\u7387\u5dee\u3060\u3051\u3092\u898b\u308c\u3070\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u306e\u65b9\u304c\u5727\u5012\u7684\u306b\u6709\u5229\u3067\u3059\u3002<\/p>\n<h3>\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306b\u3088\u308b\u5408\u7b97\u8ab2\u7a0e\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u306f\u3001\u65e5\u672c\u306e\u300c\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u300d\u306b\u3088\u308a\u3001\u65e5\u672c\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u65e5\u672c\u306e\u7a0e\u5236\u3067\u306f\u3001\u5b9f\u52b9\u7a0e\u7387\u304c20%\u672a\u6e80\u306e\u56fd\u306b\u3042\u308b\u6d77\u5916\u6cd5\u4eba\u3067\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u306f\u3001\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u304c\u305d\u306e\u5229\u76ca\u3092\u5f97\u3066\u3044\u306a\u304f\u3066\u3082\u300c\u307f\u306a\u3057\u5206\u914d\u300d\u3055\u308c\u305f\u3082\u306e\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u5b9f\u52b9\u7a0e\u738717%\u306e\u305f\u3081\u3001\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u3001\u6cd5\u4eba\u5229\u76ca\u304c\u682a\u4e3b\u3067\u3042\u308b\u65e5\u672c\u5c45\u4f4f\u8005\u306e\u6240\u5f97\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u30da\u30fc\u30d1\u30fc\u30ab\u30f3\u30d1\u30cb\u30fc\uff08\u5b9f\u4f53\u306e\u306a\u3044\u6cd5\u4eba\uff09<\/li>\n<li>\u30ad\u30e3\u30c3\u30b7\u30e5\u30dc\u30c3\u30af\u30b9\uff08\u914d\u5f53\u30fb\u5229\u5b50\u7b49\u306e\u53d7\u52d5\u7684\u6240\u5f97\u304c\u4e3b\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u6295\u8cc7\u904b\u7528\u306e\u307f\u3092\u884c\u3046<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/48717\/\" data-internallinksmanager029f6b8e52c=\"503\" title=\"\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\">\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e<\/a>\u3092\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u8a2d\u7acb\u3057\u3001\u305d\u3053\u306b\u5229\u76ca\u3092\u8caf\u3081\u3066\u3044\u3066\u3082\u3001\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u6cd5\u4eba\u6240\u5f97\u304c\u5408\u7b97\u3055\u308c\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1157\/\" data-internallinksmanager029f6b8e52c=\"357\" title=\"\u7dcf\u5408\u8ab2\u7a0e\">\u7dcf\u5408\u8ab2\u7a0e<\/a>\u3067\u6700\u9ad855%\u8d85\u306e\u8ca0\u62c5\u3068\u306a\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u3092\u6e80\u305f\u305b\u3070\u7bc0\u7a0e\u4f59\u5730\u306f\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9f\u614b\u306e\u3042\u308b\u30d3\u30b8\u30cd\u30b9\u3067\u3042\u308c\u3070\u3001\u65e5\u672c\u3067\u306e\u5408\u7b97\u8ab2\u7a0e\u3092\u514d\u308c\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u306f\u300c\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u300d\u306b\u3088\u308b\u9664\u5916\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u6d77\u5916\u6cd5\u4eba\u304c\u5b9f\u969b\u306b\u73fe\u5730\u3067\u4e8b\u696d\u6d3b\u52d5\u3092\u3057\u3066\u304a\u308a\u3001\u6b21\u306e\u3088\u3046\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u3001\u65e5\u672c\u3067\u306e\u8ab2\u7a0e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u73fe\u5730\u306b\u4e8b\u52d9\u6240\u3084\u5de5\u5834\u3001\u30b9\u30bf\u30c3\u30d5\u3092\u6301\u3064<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/107\/\" data-internallinksmanager029f6b8e52c=\"383\" title=\"\u53d6\u7de0\u5f79\u4f1a\">\u53d6\u7de0\u5f79\u4f1a<\/a>\u3084\u7ba1\u7406\u696d\u52d9\u304c\u73fe\u5730\u3067\u5b9f\u65bd\u3055\u308c\u3066\u3044\u308b<\/li>\n<li>\u4e3b\u305f\u308b\u9867\u5ba2\u3084\u53d6\u5f15\u5148\u304c\u73fe\u5730\u307e\u305f\u306f\u7b2c\u4e09\u56fd\u306b\u5b58\u5728\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3068\u3048\u3070\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u304c\u73fe\u5730\u3067\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u958b\u767a\u3092\u884c\u3044\u3001\u30a2\u30b8\u30a2\u570f\u306e\u9867\u5ba2\u306b\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u9069\u7528\u9664\u5916\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u8ab2\u7a0e\u306e\u53ef\u80fd\u6027\u306b\u3082\u6ce8\u610f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9f\u8cea\u7684\u306a\u7d4c\u55b6\u304c\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u3068\u8a8d\u5b9a\u3055\u308c\u308b\u3068\u3001\u65e5\u672c\u3067\u6cd5\u4eba\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3068\u3048\u6cd5\u4eba\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u767b\u8a18\u3055\u308c\u3066\u3044\u3066\u3082\u3001\u4ee3\u8868\u8005\u304c\u65e5\u672c\u5c45\u4f4f\u8005\u3067\u3001\u65e5\u672c\u304b\u3089\u696d\u52d9\u6307\u793a\u30fb\u5951\u7d04\u7de0\u7d50\u30fb\u5b9f\u8cea\u7684\u306a\u55b6\u696d\u304c\u884c\u308f\u308c\u3066\u3044\u308c\u3070\u3001\u305d\u306e\u6cd5\u4eba\u306f\u65e5\u672c\u306b\u300c\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u300d\u3092\u6709\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u3067\u5f97\u305f\u5229\u76ca\u306e\u4e00\u90e8\u307e\u305f\u306f\u5168\u90e8\u304c\u3001\u65e5\u672c\u306e\u6cd5\u4eba\u7a0e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u305b\u3063\u304b\u304f\u306e\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306e\u4f4e\u7a0e\u7387\u30e1\u30ea\u30c3\u30c8\u304c\u5931\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u65e5\u672c\u306b\u5c45\u4f4f\u3057\u305f\u307e\u307e\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3066\u3082\u3001\u7bc0\u7a0e\u52b9\u679c\u3092\u5f97\u308b\u306b\u306f\u53b3\u3057\u3044\u8981\u4ef6\u3092\u30af\u30ea\u30a2\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u4f53\u3092\u4f34\u308f\u306a\u3044\u6cd5\u4eba\u3084\u3001\u7a0e\u5236\u306e\u7db2\u3092\u304b\u3044\u304f\u3050\u308b\u3088\u3046\u306a\u30b9\u30ad\u30fc\u30e0\u3067\u306f\u3001\u65e5\u672c\u5074\u3067\u5408\u7b97\u8ab2\u7a0e\u3084PE\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u305f\u3081\u3001\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u5f97\u306a\u304c\u3089\u614e\u91cd\u306b\u8a2d\u8a08\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2>\u5bcc\u88d5\u5c64\u306e\u7a0e\u8ca0\u62c5\u306e\u52d5\u5411\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>2025\u5e74\u672b\u65bd\u884c\u306e\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u5bcc\u88d5\u5c64\u3092\u5bfe\u8c61\u3068\u3057\u305f\u7a0e\u306e\u6700\u4f4e\u8ca0\u62c5\uff08\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\uff09\u306e\u5c0e\u5165\u3001\u91d1\u878d\u6240\u5f97\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u3001\u7dcf\u5408\u8ab2\u7a0e\u3068\u7533\u544a\u65b9\u5f0f\u306e\u8abf\u6574\u306a\u3069\u3001\u5f93\u6765\u306e\u512a\u9047\u63aa\u7f6e\u3092\u898b\u76f4\u3059\u52d5\u304d\u304c\u660e\u78ba\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u8cc7\u7523\u904b\u7528\u3084\u6240\u5f97\u69cb\u6210\u306b\u3088\u3063\u3066\u306f\u8ca0\u62c5\u304c\u304b\u306a\u308a\u5897\u3048\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306e\u5c0e\u5165\u3068\u91d1\u878d\u6240\u5f97\u7a0e\u7387\u306e\u6700\u4f4e\u4fdd\u8a3c<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>2025\u5e74\u5206\u306e\u6240\u5f97\u304b\u3089\u3001\u8d85\u5bcc\u88d5\u5c64\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u8ca0\u62c5\u306e\u6700\u4f4e\u30e9\u30a4\u30f3\u3092\u8a2d\u5b9a\u3059\u308b\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u5236\u5ea6\uff08\u9ad8\u6240\u5f97\u8005\u5411\u3051\u8ffd\u52a0\u8ab2\u7a0e\u63aa\u7f6e\uff09\u304c\u5c0e\u5165\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/b><\/span>\u3053\u306e\u5236\u5ea6\u306f\u3001\u4e3b\u306b\u91d1\u878d\u6240\u5f97\uff08\u682a\u5f0f\u8b72\u6e21\u76ca\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2317\/\" data-internallinksmanager029f6b8e52c=\"405\" title=\"\u914d\u5f53\u6240\u5f97\">\u914d\u5f53\u6240\u5f97<\/a>\uff09\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u8d85\u9ad8\u984d\u6240\u5f97\u8005\u304c\u3001\u73fe\u884c\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1157\/\" data-internallinksmanager029f6b8e52c=\"409\" title=\"\u5206\u96e2\u8ab2\u7a0e\">\u5206\u96e2\u8ab2\u7a0e<\/a>\u5236\u5ea6\u306b\u3088\u3063\u3066\u5b9f\u52b9\u7a0e\u7387\u3092\u8457\u3057\u304f\u4f4e\u304f\u6291\u3048\u3066\u3044\u305f\u3053\u3068\u3078\u306e\u662f\u6b63\u63aa\u7f6e\u3067\u3059\u3002<\/p>\n<p>\u5e74\u9593\u6240\u5f97\u304c\u7d043\u51043,000\u4e07\u5186\u4ee5\u4e0a\u306e\u8d85\u5bcc\u88d5\u5c64\u306b\u5bfe\u3057\u3001\u6240\u5f97\u7a0e\u306e\u6700\u4f4e\u8ca0\u62c5\u7387\u309222.5%\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3068\u3044\u3046\u5185\u5bb9\u3067\u3001\u8a08\u7b97\u3055\u308c\u305f\u6240\u5f97\u7a0e\u984d\u304c\u3053\u306e\u6c34\u6e96\u3092\u4e0b\u56de\u308b\u5834\u5408\u306f\u5dee\u984d\u3092\u8ffd\u52a0\u3067\u7d0d\u7a0e\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u4f4f\u6c11\u7a0e\u306f\u5225\u9014\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u73fe\u884c\u5236\u5ea6\u3067\u306f\u3001\u914d\u5f53\u30fb\u8b72\u6e21\u76ca\u306a\u3069\u306f20.315%\uff08\u6240\u5f97\u7a0e15% + \u4f4f\u6c11\u7a0e5% + \u5fa9\u8208\u7279\u5225\u7a0e0.315%\uff09\u306e\u5206\u96e2\u8ab2\u7a0e\u3067\u6e08\u3093\u3067\u3044\u305f\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u3088\u308a\u3082\u5b9f\u52b9\u7a0e\u7387\u304c\u4f4e\u3044\u3068\u3044\u3046\u300c1\u5104\u5186\u306e\u58c1\u300d\u3068\u547c\u3070\u308c\u308b\u73fe\u8c61\u304c\u554f\u984c\u8996\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306f\u3053\u306e\u4e0d\u516c\u5e73\u3092\u662f\u6b63\u3059\u308b\u63aa\u7f6e\u3068\u3057\u3066\u30012025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u76db\u308a\u8fbc\u307e\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u8cc7\u7523\u904b\u7528\u306b\u5927\u304d\u304f\u4f9d\u5b58\u3059\u308b\u5bcc\u88d5\u5c64\u306e\u7a0e\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u3063\u3066\u304a\u308a\u3001\u4eca\u5f8c\u306e\u8cc7\u7523\u8a2d\u8a08\u30fb\u914d\u5206\u6226\u7565\u306b\u3082\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3068\u898b\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u30fb\u63a7\u9664\u306e\u6539\u6b63\u306b\u3088\u308b\u7a0e\u8ca0\u62c5\u306e\u8abf\u6574<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u30fb<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>\u306a\u3069\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u308b\u4e00\u65b9\u3067\u3001\u9ad8\u6240\u5f97\u8005\u306e\u7dcf\u5408\u8ab2\u7a0e\u5bfe\u8c61\u7bc4\u56f2\u306a\u3069\u3067\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002<\/b><\/span>2025\u5e74\u5ea6\u306e\u6539\u6b63\u3067\u3001\u57fa\u790e\u63a7\u9664\u304c\u6700\u592748\u4e07\u5186\u304b\u308958\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u984d\u3082\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u4f4e\u30fb\u4e2d\u6240\u5f97\u5c64\u306e\u63a7\u9664\u30e1\u30ea\u30c3\u30c8\u304c\u5897\u3057\u307e\u3059\u304c\u3001\u8d85\u5bcc\u88d5\u5c64\u306b\u306f\u63a7\u9664\u7387\u306e\u4f4e\u4e0b\u3084\u7533\u544a\u65b9\u5f0f\u306e\u898b\u76f4\u3057\u304c\u5f71\u97ff\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u6697\u53f7\u8cc7\u7523\uff08\u4eee\u60f3\u901a\u8ca8\uff09\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u975e\u8ab2\u7a0e\u306b\u306a\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6697\u53f7\u8cc7\u7523\u306e\u8ab2\u7a0e\u6271\u3044\u306f\u56fd\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span>2025\u5e74\u73fe\u5728\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u5374\u76ca\u306f\u57fa\u672c\u7684\u306b\u975e\u8ab2\u7a0e\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u65e5\u672c\u304b\u3089\u306e\u79fb\u4f4f\u8005\u306b\u3068\u3063\u3066\u306f\u300c\u51fa\u56fd\u7a0e\u300d\u3084\u300c\u5c45\u4f4f\u5b9f\u614b\u300d\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u3001\u5b8c\u5168\u306a\u975e\u8ab2\u7a0e\u5316\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u58f2\u5374\u76ca\u306f\u500b\u4eba\u6295\u8cc7\u5bb6\u3067\u3042\u308c\u3070\u975e\u8ab2\u7a0e\u306b\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u3001\u6697\u53f7\u8cc7\u7523\u3092\u500b\u4eba\u8cc7\u7523\u3068\u3057\u3066\u4fdd\u6709\u30fb\u58f2\u5374\u3059\u308b\u9650\u308a\u3001\u58f2\u5374\u76ca\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>IRAS\uff08\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5185\u56fd\u6b73\u5165\u5e81\uff09\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u3092\u300c\u500b\u4eba\u6295\u8cc7\u76ee\u7684\u300d\u3068\u8a8d\u5b9a\u3059\u308b\u9650\u308a\u3001\u58f2\u5374\u76ca\u306b\u306f\u6240\u5f97\u7a0e\u3092\u8ab2\u3055\u306a\u3044\u3068\u660e\u8a00\u3057\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u983b\u7e41\u306a\u58f2\u8cb7\u3084\u30de\u30a4\u30cb\u30f3\u30b0\u30fb\u30b9\u30c6\u30fc\u30ad\u30f3\u30b0\u306a\u3069\u306b\u3088\u3063\u3066\u53ce\u76ca\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u306f\u300c\u4e8b\u696d\u6240\u5f97\u300d\u3068\u898b\u306a\u3055\u308c\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u65e5\u672c\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308c\u307055\uff05\u8ab2\u7a0e\u3055\u308c\u308b<\/h3>\n<p><span 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