{"id":81693,"date":"2025-10-24T15:25:50","date_gmt":"2025-10-24T06:25:50","guid":{"rendered":"https:\/\/biz.moneyforward.com\/establish\/basic\/?p=81693"},"modified":"2026-06-30T19:48:40","modified_gmt":"2026-06-30T10:48:40","slug":"%e4%bd%8f%e5%ae%85%e3%83%ad%e3%83%bc%e3%83%b3%e6%8e%a7%e9%99%a4%e3%81%a7%e7%af%80%e7%a8%8e%e3%81%99%e3%82%8b%e3%81%ab%e3%81%af%ef%bc%9f%e6%9d%a1%e4%bb%b6%e3%83%bb%e6%89%8b%e7%b6%9a%e3%81%8d%e3%83%bb","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/establish\/basic\/81693\/","title":{"rendered":"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3067\u7bc0\u7a0e\u3059\u308b\u306b\u306f\uff1f\u6761\u4ef6\u30fb\u624b\u7d9a\u304d\u30fb\u6ce8\u610f\u70b9\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3067\u7a0e\u91d1\u306f\u3044\u304f\u3089\u8efd\u304f\u306a\u308b\uff1f<\/div>\n<p><span 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title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3067\u624b\u7d9a\u304d\u3067\u304d\u307e\u3059\u3002\n<\/p><\/div>\n<p>\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cfc\u5165\u306f\u4eba\u751f\u306e\u5927\u304d\u306a\u7bc0\u76ee\u3067\u3059\u304c\u3001\u540c\u6642\u306b\u591a\u984d\u306e\u8cbb\u7528\u3092\u4f34\u3046\u4e00\u5927\u30a4\u30d9\u30f3\u30c8\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u3046\u3057\u305f\u4f4f\u5b85\u53d6\u5f97\u3092\u652f\u63f4\u3059\u308b\u5236\u5ea6\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u3066\u3044\u308b\u306e\u304c\u300c\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u300d\u3067\u3059\u3002\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5e74\u672b\u6b8b\u9ad8\u306b\u5fdc\u3058\u3066\u3001\u6700\u592713\u5e74\u9593\u306b\u308f\u305f\u308a\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u304c\u63a7\u9664\u3055\u308c\u308b\u3053\u306e\u5236\u5ea6\u306f\u3001\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u7bc0\u7a0e\u52b9\u679c\u3082\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u9069\u7528\u6761\u4ef6\u3084\u63a7\u9664\u984d\u3001\u6ce8\u610f\u70b9\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306b\u306f\u3069\u3093\u306a\u7bc0\u7a0e\u52b9\u679c\u304c\u3042\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2481\/\" data-internallinksmanager029f6b8e52c=\"532\" title=\"\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/a>\uff09\u3068\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u501f\u308a\u3066\u30de\u30a4\u30db\u30fc\u30e0\u3092\u53d6\u5f97\u30fb\u65b0\u7bc9\u30fb\u5897\u6539\u7bc9\u3057\u305f\u4eba\u304c\u3001\u5e74\u672b\u6642\u70b9\u306e\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306e0.7%\u76f8\u5f53\u984d\u3092\u6240\u5f97\u7a0e\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u7a0e\u5236\u512a\u9047\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u4e00\u90e8\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u306f\u7fcc\u5e74\u5ea6\u306e\u4f4f\u6c11\u7a0e\u304b\u3089\u3082\u5dee\u3057\u5f15\u304b\u308c\u308b\u3057\u304f\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u63a7\u9664\u671f\u9593\u306f\u5165\u5c45\u6642\u671f\u30fb\u4f4f\u5b85\u533a\u5206\u306b\u3088\u308a\u7570\u306a\u308a\u3001\u65b0\u7bc9\u306f\u539f\u524713\u5e74\u3067\u3059\u3002\u65e2\u5b58\u4f4f\u5b85\uff08\u4e2d\u53e4\u4f4f\u5b85\uff09\u306f\u539f\u524710\u5e74\u3067\u3059\u304c\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4ee4\u548c8\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u5165\u5c45\u3059\u308b\u7701\u30a8\u30cd\u57fa\u6e96\u9069\u5408\u4ee5\u4e0a\u306e\u65e2\u5b58\u4f4f\u5b85\uff08\u7701\u30a8\u30cd\u57fa\u6e96\u9069\u5408\u4f4f\u5b85\u30fbZEH\u6c34\u6e96\u7701\u30a8\u30cd\u4f4f\u5b85\u30fb\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u7b49\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u63a7\u9664\u671f\u9593\u304c13\u5e74\u306b\u62e1\u5145\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u304c\u9577\u671f\u9593\u8efd\u6e1b\u3055\u308c\u308b\u305f\u3081\u3001\u30de\u30a4\u30db\u30fc\u30e0\u53d6\u5f97\u5f8c\u306e\u5bb6\u8a08\u3092\u5927\u304d\u304f\u52a9\u3051\u308b\u7bc0\u7a0e\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<h2>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3067\u3044\u304f\u3089\u7a0e\u91d1\u304c\u5b89\u304f\u306a\u308b\uff1f\u7bc0\u7a0e\u984d\u306e\u76ee\u5b89<\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306f\u3001\u30de\u30a4\u30db\u30fc\u30e0\u53d6\u5f97\u306b\u3068\u3082\u306a\u3046\u91d1\u5229\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u3067\u3001\u5e74\u672b\u6642\u70b9\u306e\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306b\u5fdc\u3058\u305f\u91d1\u984d\u304c\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002\u63a7\u9664\u984d\u306e\u4e0a\u9650\u306f\u4f4f\u5b85\u306e\u6027\u80fd\u3084\u4e16\u5e2f\u5c5e\u6027\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u5927\u5e45\u306a\u7bc0\u7a0e\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u63a7\u9664\u984d\u306e\u76ee\u5b89\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u6b8b\u9ad8\u306e0.7%\u304c\u7a0e\u984d\u63a7\u9664\u3055\u308c\u308b\u4ed5\u7d44\u307f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3067\u306f\u3001\u5e74\u672b\u6642\u70b9\u306e\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306e0.7%\u304c\u305d\u306e\u5e74\u306e\u6240\u5f97\u7a0e\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u4eee\u306b\u5e74\u672b\u306e\u501f\u5165\u6b8b\u9ad8\u304c3,000\u4e07\u5186\u3067\u3042\u308c\u3070\u30010.7%\u306b\u3042\u305f\u308b21\u4e07\u5186\u304c\u6240\u5f97\u7a0e\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002\u6240\u5f97\u7a0e\u304b\u3089\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u7fcc\u5e74\u5ea6\u306e\u4f4f\u6c11\u7a0e\u304b\u3089\u3082\u63a7\u9664\u3055\u308c\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u304b\u3089\u306e\u63a7\u9664\u984d\u306f\u3001\u6240\u5f97\u7a0e\u3067\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u984d\u3068\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u7dcf<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u7b49\u306e5\uff05(\u4e0a\u965097,500\u5186)\u3068\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u984d\u306b\u306a\u308a\u307e\u3059\uff08\u904e\u53bb\u5165\u5c45\u306e\u7d4c\u904e\u63aa\u7f6e\u3067\u306f7\uff05\u30fb13.65\u4e07\u5186\u306e\u5834\u5408\u304c\u3042\u308a\u307e\u3059\uff09\u3002<\/p>\n<p>\u3053\u306e\u63a7\u9664\u306f\u6bce\u5e74\u306e\u5e74\u672b\u6b8b\u9ad8\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u30ed\u30fc\u30f3\u8fd4\u6e08\u304c\u9032\u3080\u3054\u3068\u306b\u63a7\u9664\u984d\u306f\u5f90\u3005\u306b\u6e1b\u5c11\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u6b8b\u9ad8\u304c2,000\u4e07\u5186\u306b\u6e1b\u308c\u3070\u63a7\u9664\u984d\u306f14\u4e07\u5186\u30011,000\u4e07\u5186\u307e\u3067\u6e1b\u308c\u30707\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u6700\u5927\u306713\u5e74\u9593\u306b\u308f\u305f\u308a\u6e1b\u7a0e\u304c\u7d9a\u304f\u305f\u3081\u3001\u5408\u8a08\u3067\u306f100\u4e07\u5186\u4ee5\u4e0a\u306e\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u501f\u5165\u9650\u5ea6\u984d\u3068\u4f4f\u5b85\u6027\u80fd\u306b\u3088\u308b\u63a7\u9664\u984d\u306e\u9055\u3044<\/h3>\n<p><span 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summary-box__list\">\n<li><b>\u7701\u30a8\u30cd\u57fa\u6e96\u9069\u5408\u4f4f\u5b85<\/b>\uff1a\u4e0a\u96502,000\u4e07\u5186<\/li>\n<li><b>ZEH\u6c34\u6e96\u306e\u7701\u30a8\u30cd\u4f4f\u5b85<\/b>\uff1a\u4e0a\u96503,500\u4e07\u5186<\/li>\n<li><b>\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85<\/b>\uff1a\u4e0a\u96504,500\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u5b50\u80b2\u3066\u4e16\u5e2f\u300d\u307e\u305f\u306f\u300c\u82e5\u8005\u592b\u5a66\u4e16\u5e2f\u300d\uff08\u6cd5\u4ee4\u4e0a\u306f\u300c\u7279\u4f8b\u5bfe\u8c61\u500b\u4eba\u300d\u3068\u547c\u3073\u307e\u3059\uff09\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u4e0a\u8a18\u306e\u4e00\u822c\u4e16\u5e2f\u306e\u4e0a\u9650\u306b\u3055\u3089\u306b\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u65e2\u5b58\u4f4f\u5b85\uff08\u4e2d\u53e4\u4f4f\u5b85\uff09\u306b\u3064\u3044\u3066\u3082\u5b50\u80b2\u3066\u4e16\u5e2f\u30fb\u82e5\u8005\u592b\u5a66\u4e16\u5e2f\u3078\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\u306e\u5bfe\u8c61\u304c\u62e1\u5927\u3055\u308c\u3001\u7701\u30a8\u30cd\u57fa\u6e96\u9069\u5408\u4ee5\u4e0a\u306e\u65e2\u5b58\u4f4f\u5b85\u306e\u501f\u5165\u9650\u5ea6\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u5b50\u80b2\u3066\u4e16\u5e2f\u304c\u65b0\u7bc9\u306e\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u6700\u59275,000\u4e07\u5186\u307e\u3067\u306e\u501f\u5165\u304c\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u3001\u5e74\u959335\u4e07\u5186\uff085,000\u4e07\u5186\u00d70.7%\uff09\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u63a7\u9664\u304c13\u5e74\u9593\u7d9a\u3051\u3070\u3001\u5408\u8a08\u6700\u5927455\u4e07\u5186\u203b\u306e\u7bc0\u7a0e\u52b9\u679c\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u203b\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306f\u8fd4\u6e08\u306b\u4f34\u3044\u6e1b\u5c11\u3059\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u7d2f\u8a08\u63a7\u9664\u984d\u306f455\u4e07\u5186\u3092\u4e0b\u56de\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5b9f\u969b\u306b\u63a7\u9664\u3055\u308c\u308b\u91d1\u984d\u306f\u3001\u7d0d\u3081\u3066\u3044\u308b\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306e\u7bc4\u56f2\u5185\u306b\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u53ce\u5165\u306e\u5c11\u306a\u3044\u65b9\u3067\u306f\u5168\u984d\u63a7\u9664\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u63a7\u9664\u984d\u3068\u81ea\u8eab\u306e\u7d0d\u7a0e\u984d\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u898b\u6975\u3081\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<h2>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u306f\uff1f<\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3092\u5229\u7528\u3059\u308b\u306b\u306f\u3001\u4f4f\u5b85\u306e\u7528\u9014\u30fb\u6027\u80fd\u3001\u30ed\u30fc\u30f3\u306e\u5185\u5bb9\u3001\u7533\u8acb\u8005\u306e\u6240\u5f97\u3084\u5c45\u4f4f\u5b9f\u614b\u306a\u3069\u3001\u591a\u5c90\u306b\u308f\u305f\u308b\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8aa4\u3063\u3066\u5bfe\u8c61\u5916\u3068\u306a\u3089\u306a\u3044\u3088\u3046\u3001\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5c45\u4f4f\u7528\u4f4f\u5b85\u3067\u3042\u308b\u3053\u3068\u3068\u3001\u5165\u5c45\u6642\u671f\u306b\u95a2\u3059\u308b\u6761\u4ef6<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u539f\u5247\u3068\u3057\u3066\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u4f4f\u5b85\u306e\u5e8a\u9762\u7a4d\u306f50\u33a1\u4ee5\u4e0a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u5e8a\u9762\u7a4d40\u33a1\u4ee5\u4e0a50\u33a1\u672a\u6e80\u306e\u4f4f\u5b85\u3082\u5bfe\u8c61\u3068\u306a\u308b\u7279\u4f8b\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u3053\u306e40\u33a1\u7de9\u548c\u63aa\u7f6e\u304c\u3001\u3053\u308c\u307e\u3067\u65b0\u7bc9\u4f4f\u5b85\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u305f\u9069\u7528\u7bc4\u56f2\u304b\u3089\u65e2\u5b58\u4f4f\u5b85\uff08\u4e2d\u53e4\u4f4f\u5b85\uff09\u306b\u3082\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\u3002\u4ee4\u548c8\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u5c45\u4f4f\u3059\u308b\u5834\u5408\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306f\u3001\u65b0\u7bc9\u30fb\u65e2\u5b58\u3092\u554f\u308f\u305a\u5e8a\u9762\u7a4d40\u33a1\u4ee5\u4e0a\u3067\u3042\u308c\u3070<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-internallinksmanager029f6b8e52c=\"578\" title=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/a>\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u5f93\u6765\u3069\u304a\u308a\u5e8a\u9762\u7a4d50\u33a1\u4ee5\u4e0a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u65b9<\/li>\n<li>\u5b50\u80b2\u3066\u4e16\u5e2f\u30fb\u82e5\u8005\u592b\u5a66\u4e16\u5e2f\u5411\u3051\u306e\u501f\u5165\u9650\u5ea6\u984d\u4e0a\u4e57\u305b\u63aa\u7f6e\u3092\u5229\u7528\u3059\u308b\u65b9<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u300c40\u33a1\u7279\u4f8b\u300d\u306f\u3001\u90fd\u5e02\u90e8\u306e\u72ed\u5c0f\u4f4f\u5b85\u3084\u5358\u8eab\u30fbDINKs\u5411\u3051\u4f4f\u5b85\u3001\u4e2d\u53e4\u306e\u30b3\u30f3\u30d1\u30af\u30c8\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u3092\u652f\u63f4\u3059\u308b\u76ee\u7684\u3067\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u63a7\u9664\u671f\u9593\u4e2d\u306b\u6240\u5f97\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305f\u5e74\u306f\u3001\u305d\u306e\u5e74\u306e\u63a7\u9664\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u307e\u305f\u300150\u33a1\u672a\u6e80\u306e\u7269\u4ef6\u306f\u30d5\u30e9\u30c3\u30c835\u306a\u3069\u306e\u878d\u8cc7\u5be9\u67fb\u306b\u3082\u5f71\u97ff\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u5236\u5ea6\u5229\u7528\u3068\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u6761\u4ef6\u3092\u4f75\u305b\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<h3>\u8fd4\u6e08\u671f\u959310\u5e74\u4ee5\u4e0a\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u3067\u3042\u308b\u3053\u3068<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u7533\u8acb\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5e74\u306f\u3001\u305d\u306e\u5e74\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u306e\u307f\u306e\u5834\u5408\u3001\u304a\u304a\u3088\u305d\u5e74\u53ce2,195\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u5bfe\u8c61\u5916\u3068\u306a\u308b\u305f\u3081\u3001\u9ad8\u6240\u5f97\u8005\u5c64\u306f\u8981\u6ce8\u610f\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300d\u306f\u5404\u7a2e\u63a7\u9664\u524d\u306e\u91d1\u984d\u3067\u5224\u65ad\u3055\u308c\u3001\u4ed6\u306b\u526f\u53ce\u5165\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u304c\u3042\u308b\u5834\u5408\u3082\u5408\u7b97\u3055\u308c\u307e\u3059\u3002\u53ce\u5165\u69cb\u6210\u306b\u3088\u3063\u3066\u306f\u898b\u843d\u3068\u3057\u3084\u3059\u3044\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u6642\u306a\u3069\u306b\u6b63\u78ba\u306a\u984d\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4e2d\u53e4\u4f4f\u5b85\u306e\u8010\u9707\u8981\u4ef6<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: 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href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<h2>2026\u5e74\u5ea6\uff08\u4ee4\u548c8\u5e74\u5ea6\uff09\u7a0e\u5236\u6539\u6b63\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306f\u3069\u3046\u5909\u308f\u3063\u305f\uff1f<\/h2>\n<p>2026\u5e74\u5ea6\uff08\u4ee4\u548c8\u5e74\u5ea6\uff09\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306b\u3064\u3044\u3066\u3001\u9069\u7528\u671f\u9650\u306e5\u5e74\u5ef6\u9577\u3001\u501f\u5165\u9650\u5ea6\u984d\u306e5\u5e74\u9593\u7dad\u6301\u3001\u65e2\u5b58\u4f4f\u5b85\uff08\u4e2d\u53e4\u4f4f\u5b85\uff09\u3078\u306e\u652f\u63f4\u62e1\u5145\u3001\u5e8a\u9762\u7a4d\u8981\u4ef6\u306e\u7de9\u548c\u62e1\u5927\u306a\u3069\u3001\u5927\u898f\u6a21\u306a\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002\u4ee5\u4e0b\u3001\u4e3b\u306a\u6539\u6b63\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u9069\u7528\u671f\u9650\u304c2030\u5e74\uff08\u4ee4\u548c12\u5e74\uff0912\u670831\u65e5\u307e\u30675\u5e74\u5ef6\u9577<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u671f\u9650\u304c\u4ee4\u548c7\u5e7412\u670831\u65e5\u304b\u3089\u4ee4\u548c12\u5e74\uff082030\u5e74\uff0912\u670831\u65e5\u307e\u30675\u5e74\u9593\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u4ee4\u548c8\u5e741\u67081\u65e5\u304b\u3089\u4ee4\u548c12\u5e7412\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u5165\u5c45\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u308c\u307e\u30672\u5e74\u3054\u3068\u306b\u6bb5\u968e\u7684\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3066\u304d\u305f\u501f\u5165\u9650\u5ea6\u984d\u304c\u3001\u4ee4\u548c8\u5e74\u304b\u3089\u4ee4\u548c12\u5e74\u307e\u3067\u306e5\u5e74\u9593\u306f\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305a\u306b\u7dad\u6301\u3055\u308c\u308b\u70b9\u3082\u3001\u4eca\u56de\u306e\u6539\u6b63\u306e\u5927\u304d\u306a\u7279\u5fb4\u3067\u3059\u3002\u671f\u9650\u5207\u308c\u9593\u8fd1\u306e\u99c6\u3051\u8fbc\u307f\u8cfc\u5165\u3092\u8feb\u3089\u308c\u308b\u3053\u3068\u306a\u304f\u3001\u30e9\u30a4\u30d5\u30d7\u30e9\u30f3\u306b\u5408\u308f\u305b\u3066\u3058\u3063\u304f\u308a\u3068\u4f4f\u5b85\u53d6\u5f97\u3092\u691c\u8a0e\u3067\u304d\u308b\u74b0\u5883\u304c\u6574\u3063\u305f\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h3>\u5b50\u80b2\u3066\u4e16\u5e2f\u30fb\u82e5\u8005\u592b\u5a66\u4e16\u5e2f\uff08\u7279\u4f8b\u5bfe\u8c61\u500b\u4eba\uff09\u3078\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\u304c\u7d99\u7d9a\u30fb\u62e1\u5145<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b50\u80b2\u3066\u4e16\u5e2f\u304a\u3088\u3073\u82e5\u8005\u592b\u5a66\u4e16\u5e2f\uff08\u6cd5\u4ee4\u4e0a\u306f\u300c\u7279\u4f8b\u5bfe\u8c61\u500b\u4eba\u300d\u3068\u547c\u3073\u307e\u3059\uff09\u306b\u5bfe\u3059\u308b\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u501f\u5165\u9650\u5ea6\u984d\u4e0a\u4e57\u305b\u63aa\u7f6e\u304c\u7d99\u7d9a\u3055\u308c\u3001\u4ee4\u548c8\u5e74\u5ea6\u6539\u6b63\u3067\u306f\u305d\u306e\u5bfe\u8c61\u7bc4\u56f2\u304c\u65e2\u5b58\u4f4f\u5b85\uff08\u4e2d\u53e4\u4f4f\u5b85\uff09\u306b\u3082\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u3010\u5b50\u80b2\u3066\u4e16\u5e2f\u3011<\/b>\uff1a19\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u4e16\u5e2f<\/li>\n<li><b>\u3010\u82e5\u8005\u592b\u5a66\u4e16\u5e2f\u3011<\/b>\uff1a\u592b\u5a66\u3044\u305a\u308c\u304b\u304c40\u6b73\u672a\u6e80\u306e\u4e16\u5e2f<\/li>\n<\/ul>\n<\/div>\n<p>\u5bfe\u8c61\u4e16\u5e2f\u304c\u53d6\u5f97\u3059\u308b\u65b0\u7bc9\u4f4f\u5b85\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u501f\u5165\u9650\u5ea6\u984d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\uff08\u4ee4\u548c8\u301c\u4ee4\u548c12\u5e74\u5165\u5c45\u5206\uff09\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u4f4f\u5b85\u306e\u533a\u5206<\/th>\n<th>\u501f\u5165\u9650\u5ea6\u984d\uff08\u4e00\u822c\u4e16\u5e2f\uff09<\/th>\n<th>\u501f\u5165\u9650\u5ea6\u984d\uff08\u5b50\u80b2\u3066\u4e16\u5e2f\u30fb\u82e5\u8005\u592b\u5a66\u4e16\u5e2f\u306a\u3069\u512a\u9047\u4e16\u5e2f\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u30fb\u4f4e\u70ad\u7d20\u4f4f\u5b85<\/td>\n<td style=\"text-align: left;\">4,500\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">5,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">ZEH\u6c34\u6e96\u7701\u30a8\u30cd\u4f4f\u5b85<\/td>\n<td style=\"text-align: left;\">3,500\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">4,500\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7701\u30a8\u30cd\u57fa\u6e96\u9069\u5408\u4f4f\u5b85<\/td>\n<td style=\"text-align: left;\">2,000\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">3,000\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u65b0\u7bc9\u306e\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u3092\u5b50\u80b2\u3066\u4e16\u5e2f\u304c\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u501f\u5165\u9650\u5ea6\u984d5,000\u4e07\u5186\u3067\u3042\u308c\u3070\u3001\u521d\u5e74\u5ea6\u306e\u63a7\u9664\u984d\u306f\u6700\u592735\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306f\u8fd4\u6e08\u306b\u4f34\u3044\u6e1b\u5c11\u3059\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u7d2f\u8a08\u63a7\u9664\u984d\u306f455\u4e07\u5186\u3092\u4e0b\u56de\u308a\u307e\u3059\u3002 <\/p>\n<h3>\u65e2\u5b58\u4f4f\u5b85\uff08\u4e2d\u53e4\u4f4f\u5b85\uff09\u3078\u306e\u652f\u63f4\u304c\u5927\u5e45\u306b\u62e1\u5145<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5ea6\u6539\u6b63\u3067\u306f\u3001\u65e2\u5b58\u4f4f\u5b85\uff08\u4e2d\u53e4\u4f4f\u5b85\uff09\u3078\u306e\u652f\u63f4\u304c\u5927\u304d\u304f\u62e1\u5145\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7701\u30a8\u30cd\u57fa\u6e96\u9069\u5408\u4ee5\u4e0a\u306e\u65e2\u5b58\u4f4f\u5b85\u306b\u3064\u3044\u3066\u3001\u501f\u5165\u9650\u5ea6\u984d\u3092\u5f15\u304d\u4e0a\u3052<\/li>\n<li>\u7701\u30a8\u30cd\u57fa\u6e96\u9069\u5408\u4ee5\u4e0a\u306e\u65e2\u5b58\u4f4f\u5b85\u306e\u63a7\u9664\u671f\u9593\u309210\u5e74\u304b\u308913\u5e74\u306b\u5ef6\u9577<\/li>\n<li>\u5b50\u80b2\u3066\u4e16\u5e2f\u30fb\u82e5\u8005\u592b\u5a66\u4e16\u5e2f\u3078\u306e\u501f\u5165\u9650\u5ea6\u984d\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\u306e\u5bfe\u8c61\u306b\u65e2\u5b58\u4f4f\u5b85\u3092\u8ffd\u52a0<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u4e2d\u53e4\u4f4f\u5b85\u5e02\u5834\u306e\u6d3b\u6027\u5316\u3068\u65e2\u5b58\u4f4f\u5b85\u306e\u7701\u30a8\u30cd\u6539\u4fee\u4fc3\u9032\u304c\u56f3\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5e8a\u9762\u7a4d40\u33a1\u4ee5\u4e0a\u3078\u306e\u7de9\u548c\u63aa\u7f6e\u304c\u65e2\u5b58\u4f4f\u5b85\u306b\u3082\u62e1\u5927<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5408\u8a08\u6240\u5f97\u91d1\u984d1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u5e8a\u9762\u7a4d40\u33a1\u4ee5\u4e0a50\u33a1\u672a\u6e80\u306e\u4f4f\u5b85\u3082\u63a7\u9664\u5bfe\u8c61\u3068\u3059\u308b\u7279\u4f8b\u63aa\u7f6e\u304c\u3001\u65b0\u7bc9\u4f4f\u5b85\u3060\u3051\u3067\u306a\u304f\u65e2\u5b58\u4f4f\u5b85\u306b\u3082\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u90fd\u5e02\u90e8\u306e\u30b3\u30f3\u30d1\u30af\u30c8\u306a\u4e2d\u53e4\u30de\u30f3\u30b7\u30e7\u30f3\u7b49\u3092\u691c\u8a0e\u3055\u308c\u308b\u65b9\u306b\u3068\u3063\u3066\u3001\u5236\u5ea6\u306e\u9078\u629e\u80a2\u304c\u5e83\u304c\u308b\u6539\u6b63\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d1,000\u4e07\u5186\u8d85\u306e\u65b9\u3001\u304a\u3088\u3073\u5b50\u80b2\u3066\u4e16\u5e2f\u7b49\u3078\u306e\u501f\u5165\u9650\u5ea6\u984d\u4e0a\u4e57\u305b\u63aa\u7f6e\u3092\u5229\u7528\u3059\u308b\u65b9\u306f\u3001\u5f93\u6765\u3069\u304a\u308a\u5e8a\u9762\u7a4d50\u33a1\u4ee5\u4e0a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u4ee4\u548c10\u5e74\u4ee5\u964d\u306e\u9069\u7528\u5bfe\u8c61\u306e\u53b3\u683c\u5316<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5ea6\u6539\u6b63\u3067\u306f\u3001\u4ee4\u548c10\uff082028\uff09\u5e74\u4ee5\u964d\u306e\u9069\u7528\u8981\u4ef6\u304c\u4e00\u90e8\u53b3\u683c\u5316\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4ee4\u548c10\u5e74\u4ee5\u964d\u306b\u5efa\u7bc9\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u7701\u30a8\u30cd\u57fa\u6e96\u9069\u5408\u4f4f\u5b85\uff08\u6700\u4f4e\u30e9\u30f3\u30af\uff09\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u9069\u7528\u5bfe\u8c61\u5916\uff08\u767b\u8a18\u7c3f\u4e0a\u306e\u5efa\u7bc9\u65e5\u4ed8\u304c\u4ee4\u548c10\u5e746\u670830\u65e5\u4ee5\u524d\u306e\u5834\u5408\u306f\u9069\u7528\u5bfe\u8c61\uff09<\/li>\n<li>\u4ee4\u548c10\u5e74\u4ee5\u964d\u306b\u5165\u5c45\u3059\u308b\u5834\u5408\u3001\u707d\u5bb3\u30ec\u30c3\u30c9\u30be\u30fc\u30f3\uff08\u571f\u7802\u707d\u5bb3\u7279\u5225\u8b66\u6212\u533a\u57df\u3001\u5730\u3059\u3079\u308a\u9632\u6b62\u533a\u57df\u3001\u6025\u50be\u659c\u5730\u5d29\u58ca\u5371\u967a\u533a\u57df\u3001\u6d78\u6c34\u88ab\u5bb3\u9632\u6b62\u533a\u57df\u3001\u707d\u5bb3\u5371\u967a\u533a\u57df\uff09\u306e\u65b0\u7bc9\u4f4f\u5b85\u306f\u9069\u7528\u5bfe\u8c61\u5916\uff08\u5efa\u66ff\u3048\u30fb\u65e2\u5b58\u4f4f\u5b85\u30fb\u30ea\u30d5\u30a9\u30fc\u30e0\u306f\u5bfe\u8c61\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u5b89\u5168\u306a\u4f4f\u307e\u3044\u306e\u9078\u629e\u3068\u3001\u3088\u308a\u9ad8\u3044\u7701\u30a8\u30cd\u6027\u80fd\u3078\u306e\u8a98\u5c0e\u304c\u610f\u8b58\u3055\u308c\u305f\u6539\u6b63\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a>\u3001<a href=\"https:\/\/www.mlit.go.jp\/jutakukentiku\/house\/jutakukentiku_house_tk2_000017.html\" rel=\"noopener\" target=\"_blank\">\u56fd\u571f\u4ea4\u901a\u7701\uff5c\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e<\/a><\/p>\n<h2>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u306f\uff1f<\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306f\u3001\u6b63\u3057\u304f\u7533\u8acb\u3059\u308b\u3053\u3068\u3067\u9577\u671f\u9593\u306b\u308f\u305f\u308a\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u5e74\u3054\u3068\u306b\u9069\u5207\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u521d\u5e74\u5ea6\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u9808<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u6700\u521d\u306e\u5e74\uff08\u5165\u5c45\u521d\u5e74\u5ea6\uff09\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u3067\u3042\u3063\u3066\u3082\u539f\u5247\u3068\u3057\u3066\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u66f8\u985e\u3092\u7528\u610f\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u91d1\u878d\u6a5f\u95a2\u767a\u884c\u306e\u300c\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8\u8a3c\u660e\u66f8\u300d<\/li>\n<li>\u5e02\u533a\u753a\u6751\u3067\u53d6\u5f97\u3059\u308b\u4f4f\u6c11\u7968<\/li>\n<li>\u4e0d\u52d5\u7523\u767b\u8a18\u306b\u95a2\u3059\u308b\u300c\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u300d<\/li>\n<li>\u58f2\u8cb7\u5951\u7d04\u66f8\u3084\u5efa\u7bc9\u8acb\u8ca0\u5951\u7d04\u66f8\uff08\u5199\u3057\uff09\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u3092\u63c3\u3048\u3001\u5e74\u672b\u6642\u70b9\u306e\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306b\u5fdc\u3058\u305f\u63a7\u9664\u984d\u3092\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u3001\u6240\u5f97\u7a0e\u304b\u3089\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u521d\u3081\u3066\u306e\u624b\u7d9a\u304d\u3067\u306f\u3001\u5fc5\u8981\u66f8\u985e\u304c\u591a\u304f\u6238\u60d1\u3046\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u5165\u5c45\u5f8c\u306f\u3067\u304d\u308b\u3060\u3051\u65e9\u3081\u306b\u66f8\u985e\u306e\u6e96\u5099\u3092\u9032\u3081\u3066\u304a\u304f\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<h3>2\u5e74\u76ee\u4ee5\u964d\u306f\u5e74\u672b\u8abf\u6574\u3067\u7533\u8acb\u53ef\u80fd<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u521d\u5e74\u5ea6\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3068\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u7fcc\u5e74\u4ee5\u964d\u306e\u63a7\u9664\u7533\u544a\u306b\u5fc5\u8981\u306a\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3092\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3059\u308c\u3070\u30012\u5e74\u76ee\u4ee5\u964d\u306f\u4f1a\u793e\u306e\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e2\u70b9\u3092\u3001\u6bce\u5e74\u52e4\u52d9\u5148\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7a0e\u52d9\u7f72\u304b\u3089\u5c4a\u304f\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d<\/li>\n<li>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u5c4a\u304f\u300c\u6b8b\u9ad8\u8a3c\u660e\u66f8\u300d<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u305a\u306b\u63a7\u9664\u3092\u7d99\u7d9a\u3067\u304d\u308b\u305f\u3081\u3001\u7d66\u4e0e\u6240\u5f97\u8005\uff08\u4f1a\u793e\u54e1\u30fb\u516c\u52d9\u54e1\uff09\u306b\u3068\u3063\u3066\u306f\u624b\u7d9a\u304d\u7c21\u7565\u5316\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6ce8\u610f\u70b9\u3068\u306f\uff1f<\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306f\u30e1\u30ea\u30c3\u30c8\u306e\u5927\u304d\u3044\u5236\u5ea6\u3067\u3059\u304c\u3001\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3044\u304f\u3064\u304b\u306e\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u63a7\u9664\u984d\u306e\u4e0a\u9650\u3084\u7e70\u4e0a\u3052\u8fd4\u6e08\u3068\u306e\u95a2\u4fc2\u3001\u4ed6\u306e\u652f\u63f4\u5236\u5ea6\u3068\u306e\u4f75\u7528\u53ef\u5426\u306a\u3069\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u6e1b\u7a0e\u52b9\u679c\u3092\u6700\u5927\u9650\u306b\u6d3b\u304b\u305b\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u4ee3\u8868\u7684\u306a\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u63a7\u9664\u984d\u306f\u5b9f\u969b\u306e\u7d0d\u7a0e\u984d\u304c\u4e0a\u9650\u306b\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306f\u300c\u7a0e\u984d\u63a7\u9664\u300d\u3067\u3042\u308a\u3001\u3042\u304f\u307e\u3067\u5b9f\u969b\u306b\u652f\u6255\u3063\u3066\u3044\u308b\u6240\u5f97\u7a0e\u304a\u3088\u3073\u4f4f\u6c11\u7a0e\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/b><\/span>\u63a7\u9664\u984d\u306f\u5e74\u672b\u6642\u70b9\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306e0.7%\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u304c\u3001\u305d\u306e\u91d1\u984d\u304c\u305d\u306e\u307e\u307e\u6e1b\u7a0e\u3055\u308c\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u30ed\u30fc\u30f3\u6b8b\u9ad8\u304c3,000\u4e07\u5186\u3042\u308b\u5834\u5408\u3001\u63a7\u9664\u984d\u306e\u8a08\u7b97\u4e0a\u306f21\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5e74\u306b\u652f\u6255\u3063\u305f\u6240\u5f97\u7a0e\u304c15\u4e07\u5186\u3057\u304b\u306a\u3051\u308c\u3070\u3001\u305d\u306e15\u4e07\u5186\u304c\u63a7\u9664\u306e\u4e0a\u9650\u3068\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u4f4f\u6c11\u7a0e\u304b\u3089\u5dee\u3057\u5f15\u3051\u308b\u984d\u306b\u3082\u4e0a\u9650\u304c\u3042\u308a\u3001\u6240\u5f97\u7a0e\u3067\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u984d\u3068\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u306e5\uff05(\u4e0a\u965097,500\u5186)\u3068\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u30ed\u30fc\u30f3\u6b8b\u9ad8\u304c\u591a\u304f\u3066\u3082\u3001\u7d0d\u7a0e\u984d\u304c\u5c11\u306a\u3051\u308c\u3070\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5236\u5ea6\u306e\u6069\u6075\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u81ea\u8eab\u306e\u53ce\u5165\u3084\u7a0e\u984d\u3092\u628a\u63e1\u3057\u305f\u3046\u3048\u3067\u3001\u73fe\u5b9f\u7684\u306a\u63a7\u9664\u984d\u3092\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u7e70\u4e0a\u3052\u8fd4\u6e08\u306f\u63a7\u9664\u306e\u6e1b\u984d\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: 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