{"id":101620,"date":"2025-11-04T18:36:45","date_gmt":"2025-11-04T09:36:45","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=101620"},"modified":"2026-10-08T19:01:36","modified_gmt":"2026-10-08T10:01:36","slug":"%e3%80%90%e3%83%81%e3%82%a7%e3%83%83%e3%82%af%e3%83%aa%e3%82%b9%e3%83%88%e4%bb%98%e3%80%91%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%ae%e3%83%80%e3%83%96%e3%83%ab%e3%83%81%e3%82%a7%e3%83%83%e3%82%af","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/101620\/","title":{"rendered":"\u3010\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u4ed8\u3011\u5e74\u672b\u8abf\u6574\u306e\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u3068\u306f\uff1f\u3084\u308a\u65b9\u3084\u30df\u30b9\u3092\u9632\u3050\u65b9\u6cd5"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u5e74\u672b\u8abf\u6574\u306e\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u306f\u3069\u3046\u9032\u3081\u308b\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u4f7f\u3044\u3001\u62c5\u5f53\u8005\u3068\u5225\u306e\u62c5\u5f53\u8005\u304c\u540c\u3058\u9805\u76ee\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6240\u5f97\u8981\u4ef6\u3068\u5e74\u9f62\u533a\u5206\u306f\u7279\u306b\u9593\u9055\u3048\u3084\u3059\u3044<\/li>\n<li>\u8a3c\u660e\u66f8\u306e\u91d1\u984d\u3068\u7533\u544a\u984d\u3092\u7a81\u304d\u5408\u308f\u305b\u308b<\/li>\n<li>\u30b7\u30b9\u30c6\u30e0\u306a\u3089\u4e0a\u9650\u8d85\u904e\u3092\u81ea\u52d5\u3067\u691c\u77e5\u3067\u304d\u308b<\/li>\n<\/ul>\n<p>\u898b\u3064\u3051\u305f\u30df\u30b9\u306f\u539f\u56e0\u3092\u6b8b\u3057\u3066\u304a\u304f\u3068\u3001\u7fcc\u5e74\u306e\u6848\u5185\u306b\u6d3b\u304b\u305b\u307e\u3059\u3002\n<\/p><\/div>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u6b63\u78ba\u6027\u3092\u9ad8\u3081\u308b\u306b\u306f\u3001\u62c5\u5f53\u8005\u4e00\u4eba\u3060\u3051\u3067\u306a\u304f\u3001\u5225\u306e\u4eba\u306b\u3088\u308b\u300c\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u300d\u304c\u52b9\u679c\u7684\u3067\u3059\u3002\u3053\u306e\u3072\u3068\u624b\u9593\u3092\u52a0\u3048\u308b\u3053\u3068\u3067\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u30df\u30b9\u3084\u3001\u5f8c\u304b\u3089\u7a0e\u91d1\u3092\u8ffd\u52a0\u3067\u652f\u6255\u3046\u3068\u3044\u3063\u305f\u30c8\u30e9\u30d6\u30eb\u3092\u672a\u7136\u306b\u9632\u3052\u307e\u3059\u3002<\/p>\n<p>\u4eba\u4e8b\u3084\u7d4c\u7406\u306e\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u3001\u5e74\u672b\u306e\u7e41\u5fd9\u671f\u306b\u5927\u91cf\u306e\u66f8\u985e\u3092\u78ba\u8a8d\u3059\u308b\u4f5c\u696d\u306f\u8ca0\u62c5\u304c\u5927\u304d\u304f\u3001\u6276\u990a\u5bb6\u65cf\u306e\u7533\u544a\u3084\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u306b\u30d2\u30e5\u30fc\u30de\u30f3\u30a8\u30e9\u30fc\u306e\u4e0d\u5b89\u304c\u3064\u304d\u307e\u3068\u3044\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u8d77\u3053\u308a\u304c\u3061\u306a\u30df\u30b9\u3092\u9632\u3050\u305f\u3081\u306e\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u306e\u3084\u308a\u65b9\u304b\u3089\u3001\u4e07\u304c\u4e00\u9593\u9055\u3048\u3066\u3057\u307e\u3063\u305f\u3068\u304d\u306e\u5bfe\u51e6\u6cd5\u307e\u3067\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\/payroll\/templates\/350\/?provider=pa_basic&#038;provider_info=cv.101620.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\/payroll\/templates\/wp-content\/uploads\/2022\/10\/ta-check2026-1.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>\u3010\u4ee4\u548c8\u5e74\u7248\u3011\u5e74\u672b\u8abf\u6574 \u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u5e74\u672b\u8abf\u6574 \u7c21\u5358\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>\u5e74\u672b\u8abf\u6574\u306e\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u306f\u306a\u305c\u5fc5\u8981\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u306f\u3001\u8a08\u7b97\u30df\u30b9\u3084\u7533\u544a\u6f0f\u308c\u3092\u9632\u304e\u3001\u6b63\u3057\u3044\u6240\u5f97\u7a0e\u984d\u3092\u78ba\u5b9a\u3055\u305b\u308b\u305f\u3081\u306e\u78ba\u8a8d\u4f5c\u696d\u3067\u3059\u3002\u62c5\u5f53\u8005\u4e00\u4eba\u306e\u78ba\u8a8d\u3060\u3051\u3067\u306f\u3001\u898b\u843d\u3068\u3057\u3084\u601d\u3044\u8fbc\u307f\u306b\u3088\u308b\u30d2\u30e5\u30fc\u30de\u30f3\u30a8\u30e9\u30fc\u304c\u8d77\u3053\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e8c\u4eba\u4ee5\u4e0a\u306e\u76ee\u3067\u78ba\u8a8d\u3059\u308b\u3068\u5ba2\u89b3\u6027\u304c\u9ad8\u307e\u308a\u3001\u8aa4\u308a\u3092\u65e9\u3044\u6bb5\u968e\u3067\u898b\u3064\u3051\u3089\u308c\u307e\u3059\u3002\u4f1a\u793e\u304c\u7a0e\u52d9\u8abf\u67fb\u306e\u30ea\u30b9\u30af\u3092\u6e1b\u3089\u3057\u3001\u5f93\u696d\u54e1\u304b\u3089\u306e\u4fe1\u983c\u3092\u5b88\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u3067\u4e00\u4eba\u306e\u898b\u843d\u3068\u3057\u3092\u9632\u3050<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u66f8\u985e\u306e\u4e0d\u5099\u3068\u5165\u529b\u306e\u8aa4\u308a\u306f\u3001\u5225\u3005\u306e\u8996\u70b9\u304b\u3089\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u898b\u3064\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u4e00\u4eba\u3067\u78ba\u8a8d\u3092\u5b8c\u7d50\u3055\u305b\u308b\u3068\u3001\u3053\u306e2\u7a2e\u985e\u306e\u8aa4\u308a\u304c\u540c\u6642\u306b\u898b\u904e\u3054\u3055\u308c\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u304b\u3089\u63d0\u51fa\u3055\u308c\u305f\u7533\u544a\u66f8\u306e\u8a18\u5165\u6f0f\u308c\u3084\u6dfb\u4ed8\u66f8\u985e\u306e\u4e0d\u8db3\u306b\u52a0\u3048\u3001\u62c5\u5f53\u8005\u304c\u7d66\u4e0e\u30b7\u30b9\u30c6\u30e0\u3078\u5165\u529b\u3059\u308b\u969b\u306e\u6253\u3061\u9593\u9055\u3044\u304c\u91cd\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8\u306b\u304a\u3051\u308b\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u8981\u4ef6\u306e\u898b\u843d\u3068\u3057\u3084\u3001\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u3068\u8a3c\u660e\u66f8\u306e\u91d1\u984d\u306e\u76f8\u9055\u306f\u3001\u305d\u306e\u5178\u578b\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u3044\u305a\u308c\u3082\u66f8\u985e\u3068\u6570\u5b57\u3092\u7a81\u304d\u5408\u308f\u305b\u306a\u3051\u308c\u3070\u6c17\u3065\u304d\u306b\u304f\u304f\u3001\u540c\u3058\u4eba\u304c\u7d9a\u3051\u3066\u78ba\u8a8d\u3057\u3066\u3082\u898b\u843d\u3068\u3057\u304c\u6b8b\u308a\u3084\u3059\u3044\u8aa4\u308a\u3067\u3059\u3002<\/p>\n<h3>\u30c1\u30a7\u30c3\u30af\u3092\u6020\u3063\u305f\u5834\u5408\u306b\u751f\u3058\u308b\u30ea\u30b9\u30af<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8aa4\u308a\u306b\u6c17\u3065\u304b\u306a\u3044\u307e\u307e\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3068\u3001\u4f1a\u793e\u3068\u5f93\u696d\u54e1\u306e\u53cc\u65b9\u306b\u8ca0\u62c5\u304c\u751f\u3058\u307e\u3059\u3002<\/b><\/span>\u4e3b\u306a\u30ea\u30b9\u30af\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u7a0e\u91d1\u306e\u30ea\u30b9\u30af<\/b>\uff1a<br \/>\n\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u984d\u304c\u672c\u6765\u3088\u308a\u5c11\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u4e0d\u8db3\u5206\u306e\u8ffd\u5fb4\u306b\u52a0\u3048\u3066\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308b<\/li>\n<li><b>\u4fe1\u983c\u95a2\u4fc2\u306e\u30ea\u30b9\u30af<\/b>\uff1a<br \/>\n\u4e0d\u8db3\u984d\u3092\u5f8c\u304b\u3089\u5f93\u696d\u54e1\u306b\u8ffd\u52a0\u5fb4\u53ce\u3057\u305f\u308a\u3001\u9084\u4ed8\u304c\u9045\u308c\u305f\u308a\u3059\u308b\u3068\u3001\u4f1a\u793e\u306e\u7ba1\u7406\u4f53\u5236\u3078\u306e\u4e0d\u4fe1\u306b\u3064\u306a\u304c\u308b<\/li>\n<li><b>\u4e8b\u52d9\u8ca0\u62c5\u306e\u30ea\u30b9\u30af<\/b>\uff1a<br \/>\n\u5e74\u672b\u8abf\u6574\u306e\u3084\u308a\u76f4\u3057\u3084\u6cd5\u5b9a\u8abf\u66f8\u306e\u518d\u63d0\u51fa\u3001\u5f93\u696d\u54e1\u5074\u306e\u78ba\u5b9a\u7533\u544a\u306a\u3069\u3001\u8ffd\u52a0\u306e\u624b\u7d9a\u304d\u304c\u767a\u751f\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u3046\u3057\u305f\u4e8b\u614b\u3092\u907f\u3051\u308b\u306b\u306f\u3001\u78ba\u8a8d\u306e\u624b\u9806\u3092\u3042\u3089\u304b\u3058\u3081\u6c7a\u3081\u3066\u304a\u304f\u3053\u3068\u304c\u8fd1\u9053\u3067\u3059\u3002\u6b21\u306e\u7ae0\u3067\u3001\u7d19\u3068\u30b7\u30b9\u30c6\u30e0\u306e\u3069\u3061\u3089\u306e\u904b\u7528\u306b\u3082\u4f7f\u3048\u308b\u9032\u3081\u65b9\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u306e\u9032\u3081\u65b9<\/h2>\n<p>\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u306f\u3001\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306e\u4f5c\u6210\u3001\u4e00\u6b21\u30c1\u30a7\u30c3\u30af\u3001\u4e8c\u6b21\u30c1\u30a7\u30c3\u30af\u3001\u4fee\u6b63\u3068\u8a18\u9332\u3068\u3044\u3046\u6d41\u308c\u3067\u9032\u3081\u307e\u3059\u3002\u7d19\u3084Excel\u306e\u904b\u7528\u3067\u3082\u3001\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u3046\u904b\u7528\u3067\u3082\u3001\u5de5\u7a0b\u305d\u306e\u3082\u306e\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u9055\u3044\u306f\u3001\u3069\u3053\u307e\u3067\u3092\u4eba\u304c\u62c5\u3044\u3001\u3069\u3053\u304b\u3089\u3092\u4ed5\u7d44\u307f\u306b\u4efb\u305b\u308b\u304b\u3068\u3044\u3046\u70b9\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"28%\">\u5de5\u7a0b<\/th>\n<th width=\"36%\">\u7d19\u30fbExcel\u3067\u306e\u904b\u7528<\/th>\n<th width=\"36%\">\u30b7\u30b9\u30c6\u30e0\u3067\u306e\u904b\u7528<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">STEP1<br \/>\n\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306e\u4f5c\u6210<\/td>\n<td style=\"text-align: left;\">\u78ba\u8a8d\u9805\u76ee\u3092\u66f8\u304d\u51fa\u3057\u3066\u62c5\u5f53\u8005\u9593\u3067\u5171\u6709\u3059\u308b<\/td>\n<td style=\"text-align: left;\">\u5165\u529b\u5fc5\u9808\u9805\u76ee\u3068\u30a2\u30e9\u30fc\u30c8\u6761\u4ef6\u3092\u8a2d\u5b9a\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">STEP2<br \/>\n\u4e00\u6b21\u30c1\u30a7\u30c3\u30af<\/td>\n<td style=\"text-align: left;\">\u62c5\u5f53\u8005\u304c\u7533\u544a\u66f8\u3068\u8a3c\u660e\u66f8\u3092\u7a81\u304d\u5408\u308f\u305b\u308b<\/td>\n<td style=\"text-align: left;\">\u5165\u529b\u6642\u306b\u30b7\u30b9\u30c6\u30e0\u304c\u81ea\u52d5\u3067\u5224\u5b9a\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">STEP3<br \/>\n\u4e8c\u6b21\u30c1\u30a7\u30c3\u30af<\/td>\n<td style=\"text-align: left;\">\u5225\u306e\u62c5\u5f53\u8005\u304c\u540c\u3058\u9805\u76ee\u3092\u518d\u78ba\u8a8d\u3059\u308b<\/td>\n<td style=\"text-align: left;\">\u5225\u306e\u62c5\u5f53\u8005\u304c\u30a2\u30e9\u30fc\u30c8\u7b87\u6240\u306b\u7d5e\u3063\u3066\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">STEP4<br \/>\n\u4fee\u6b63\u3068\u8a18\u9332<\/td>\n<td style=\"text-align: left;\">\u5dee\u3057\u623b\u3057\u3068\u4fee\u6b63\u5c65\u6b74\u3092\u624b\u4f5c\u696d\u3067\u7ba1\u7406\u3059\u308b<\/td>\n<td style=\"text-align: left;\">\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u5dee\u3057\u623b\u3057\u3001\u5c65\u6b74\u304c\u81ea\u52d5\u3067\u6b8b\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>STEP1\uff1a\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306e\u4f5c\u6210\u3068\u66f8\u985e\u306e\u65e9\u671f\u56de\u53ce<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ab0\u304c\u78ba\u8a8d\u3057\u3066\u3082\u540c\u3058\u54c1\u8cea\u3092\u4fdd\u3066\u308b\u3088\u3046\u3001\u6a19\u6e96\u5316\u3055\u308c\u305f\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u7528\u610f\u3057\u307e\u3059\u3002<\/b><\/span>\u904e\u53bb\u306e\u30df\u30b9\u4e8b\u4f8b\u3092\u53c2\u8003\u306b\u3001\u81ea\u793e\u306e\u72b6\u6cc1\u3078\u5408\u308f\u305b\u3066\u9805\u76ee\u306b\u843d\u3068\u3057\u8fbc\u307f\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306e\u9805\u76ee\u4f8b\u3011<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u5f93\u696d\u54e1\u60c5\u5831<\/b>\uff1a<br \/>\n\u6c0f\u540d\u3001\u4f4f\u6240\u306b\u5909\u66f4\u306f\u306a\u3044\u304b\u3002\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306f\u6b63\u3057\u304f\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u304b<\/li>\n<li><b>\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8<\/b>\uff1a<br \/>\n\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3002\u91cd\u8907\u6276\u990a\u306f\u306a\u3044\u304b\u3002\u5e74\u9f62\u533a\u5206\u306f\u6b63\u3057\u3044\u304b<\/li>\n<li><b>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/b>\uff1a<br \/>\n\u8a3c\u660e\u66f8\u306f\u3059\u3079\u3066\u6dfb\u4ed8\u3055\u308c\u3066\u3044\u308b\u304b\u3002\u7533\u544a\u984d\u3068\u8a3c\u660e\u984d\u306f\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b<\/li>\n<li><b>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/b>\uff1a<br \/>\n\u300c\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u300d\u306f\u6dfb\u4ed8\u3055\u308c\u3066\u3044\u308b\u304b<\/li>\n<li><b>\u8ee2\u8a18\u30fb\u8a08\u7b97<\/b>\uff1a<br \/>\n\u7533\u544a\u66f8\u306e\u5404\u63a7\u9664\u984d\u304c\u6b63\u3057\u304f\u8ee2\u8a18\u3055\u308c\u3066\u3044\u308b\u304b\u3002\u8a08\u7b97\u5f0f\u306b\u8aa4\u308a\u306f\u306a\u3044\u304b<\/li>\n<\/ul>\n<\/div>\n<p>\u3042\u308f\u305b\u3066\u3001\u66f8\u985e\u306e\u56de\u53ce\u671f\u9650\u3092\u524d\u5012\u3057\u3059\u308b\u3068\u78ba\u8a8d\u306e\u6642\u9593\u3092\u53d6\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u63d0\u51fa\u304c\u7de0\u5207\u9593\u969b\u306b\u96c6\u4e2d\u3059\u308b\u3068\u3001\u78ba\u8a8d\u3068\u4fee\u6b63\u306b\u5145\u3066\u3089\u308c\u308b\u6642\u9593\u304c\u524a\u3089\u308c\u3001\u898b\u843d\u3068\u3057\u304c\u5897\u3048\u3084\u3059\u3044\u72b6\u614b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>STEP2\uff1a\u4e00\u6b21\u30c1\u30a7\u30c3\u30af\uff08\u62c5\u5f53\u8005\u672c\u4eba\u306b\u3088\u308b\u78ba\u8a8d\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e3b\u62c5\u5f53\u8005\u304c\u3001\u4f5c\u6210\u3057\u305f\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306b\u6cbf\u3063\u3066\u5168\u4ef6\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/b><\/span>\u7533\u544a\u66f8\u3068\u8a3c\u660e\u66f8\u3092\u4e00\u3064\u3072\u3068\u3064\u7a81\u304d\u5408\u308f\u305b\u3001\u8a18\u5165\u6f0f\u308c\u3084\u8a08\u7b97\u30df\u30b9\u3001\u6dfb\u4ed8\u66f8\u985e\u306e\u4e0d\u5099\u3092\u6d17\u3044\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u898b\u3064\u304b\u3063\u305f\u4e0d\u5099\u306f\u3001\u305d\u306e\u5834\u3067\u4fee\u6b63\u3059\u308b\u304b\u3001\u5f93\u696d\u54e1\u3078\u5dee\u3057\u623b\u3057\u3066\u78ba\u8a8d\u3092\u4f9d\u983c\u3057\u307e\u3059\u3002\u5dee\u3057\u623b\u3057\u305f\u4ef6\u3092\u4e00\u89a7\u306b\u6b8b\u3057\u3066\u304a\u304f\u3068\u3001\u4e8c\u6b21\u30c1\u30a7\u30c3\u30af\u306e\u62c5\u5f53\u8005\u304c\u78ba\u8a8d\u3059\u3079\u304d\u7b87\u6240\u3092\u8ffd\u3044\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>STEP3\uff1a\u4e8c\u6b21\u30c1\u30a7\u30c3\u30af\uff08\u5225\u306e\u62c5\u5f53\u8005\u306b\u3088\u308b\u78ba\u8a8d\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e3b\u62c5\u5f53\u8005\u3068\u306f\u5225\u306e\u62c5\u5f53\u8005\u304c\u3001\u540c\u3058\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3067\u5168\u9805\u76ee\u3092\u78ba\u8a8d\u3057\u76f4\u3057\u307e\u3059\u3002<\/b><\/span>\u4e00\u6b21\u30c1\u30a7\u30c3\u30af\u306e\u898b\u843d\u3068\u3057\u3084\u601d\u3044\u8fbc\u307f\u306b\u3088\u308b\u8aa4\u308a\u3092\u3001\u7570\u306a\u308b\u8996\u70b9\u304b\u3089\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u76ee\u7684\u3067\u3059\u3002<\/p>\n<p>\u540c\u3058\u624b\u9806\u3092\u306a\u305e\u308b\u3060\u3051\u3067\u306f\u52b9\u679c\u304c\u8584\u304f\u306a\u308b\u305f\u3081\u3001\u78ba\u8a8d\u306e\u8ef8\u3092\u5206\u3051\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002\u4e00\u4eba\u304c\u8a18\u5165\u6f0f\u308c\u3084\u6dfb\u4ed8\u6f0f\u308c\u3092\u3001\u3082\u3046\u4e00\u4eba\u304c\u91d1\u984d\u306e\u8a08\u7b97\u3084\u8ee2\u8a18\u3092\u91cd\u70b9\u7684\u306b\u898b\u308b\u3068\u3044\u3046\u5f79\u5272\u5206\u62c5\u3067\u3059\u3002\u4e8c\u4eba\u304c\u5225\u306e\u89b3\u70b9\u3067\u898b\u308b\u3053\u3068\u3067\u3001\u540c\u3058\u7b87\u6240\u3092\u4e8c\u5ea6\u78ba\u8a8d\u3059\u308b\u3088\u308a\u3082\u8aa4\u308a\u3092\u898b\u3064\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>STEP4\uff1a\u4fee\u6b63\u5185\u5bb9\u306e\u8a18\u9332\u3068\u7fcc\u5e74\u3078\u306e\u53cd\u6620<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u898b\u3064\u304b\u3063\u305f\u8aa4\u308a\u306f\u3001\u4fee\u6b63\u3057\u3066\u7d42\u308f\u3089\u305b\u305a\u3001\u539f\u56e0\u3068\u3042\u308f\u305b\u3066\u8a18\u9332\u306b\u6b8b\u3057\u307e\u3059\u3002<\/b><\/span>\u3069\u306e\u66f8\u985e\u306e\u3069\u306e\u6b04\u3067\u8aa4\u308a\u304c\u591a\u304b\u3063\u305f\u304b\u3092\u6b8b\u3057\u3066\u304a\u304f\u3068\u3001\u7fcc\u5e74\u306e\u6848\u5185\u306b\u53cd\u6620\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u7279\u5b9a\u306e\u9805\u76ee\u3067\u5f93\u696d\u54e1\u306e\u8a18\u5165\u30df\u30b9\u304c\u76ee\u7acb\u3064\u306a\u3089\u3001\u7fcc\u5e74\u306f\u7533\u544a\u66f8\u306e\u914d\u5e03\u6642\u306b\u305d\u306e\u6b04\u306e\u8a18\u5165\u4f8b\u3092\u6dfb\u3048\u308b\u5bfe\u5fdc\u304c\u53d6\u308c\u307e\u3059\u3002\u8a18\u9332\u306f\u3001\u62c5\u5f53\u8005\u304c\u4ea4\u4ee3\u3057\u305f\u3068\u304d\u306e\u5f15\u304d\u7d99\u304e\u8cc7\u6599\u3068\u3057\u3066\u3082\u4f7f\u3048\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5e74\u672b\u8abf\u6574\u304c\u3088\u304f\u308f\u304b\u308b\u30da\u30fc\u30b8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u3067\u78ba\u8a8d\u3059\u3079\u304d\u9805\u76ee<\/h2>\n<p>\u78ba\u8a8d\u306e\u5bfe\u8c61\u306f\u3001\u5f93\u696d\u54e1\u304c\u8a18\u5165\u3059\u308b\u7533\u544a\u66f8\u3068\u3001\u4f1a\u793e\u5074\u304c\u884c\u3046\u5165\u529b\u30fb\u8a08\u7b97\u306e2\u3064\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u8aa4\u308a\u306f\u3001\u8907\u96d1\u306a\u30eb\u30fc\u30eb\u3068\u5e74\u672b\u306e\u65e5\u7a0b\u304c\u91cd\u306a\u308b\u3068\u3053\u308d\u3067\u8d77\u3053\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u8aa4\u308a\u304c\u96c6\u307e\u308a\u3084\u3059\u3044\u7b87\u6240\u3092\u3001\u66f8\u985e\u3068\u4f5c\u696d\u3054\u3068\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u78ba\u8a8d\u9805\u76ee<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306f\u3001\u63a7\u9664\u984d\u305d\u306e\u3082\u306e\u3092\u6c7a\u3081\u308b\u66f8\u985e\u306e\u305f\u3081\u3001\u614e\u91cd\u306a\u78ba\u8a8d\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u8aa4\u308a\u304c\u8d77\u304d\u3084\u3059\u3044\u306e\u306f\u6b21\u306e\u7b87\u6240\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"30%\">\u8aa4\u308a\u304c\u8d77\u304d\u3084\u3059\u3044\u7b87\u6240<\/th>\n<th width=\"70%\">\u78ba\u8a8d\u306e\u30dd\u30a4\u30f3\u30c8<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u8981\u4ef6<\/td>\n<td style=\"text-align: left;\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u6276\u990a\u89aa\u65cf\u3084\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u8981\u4ef6\u306f58\u4e07\u5186\u4ee5\u4e0b\u304b\u308962\u4e07\u5186\u4ee5\u4e0b\u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3002\u7d66\u4e0e\u53ce\u5165\u3060\u3051\u3067\u3042\u308c\u3070136\u4e07\u5186\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u89aa\u65cf\u306e\u5897\u6e1b\u306e\u7533\u544a\u6f0f\u308c<\/td>\n<td style=\"text-align: left;\">\u51fa\u751f\u30fb\u5c31\u8077\u30fb\u6b7b\u4ea1\u306a\u3069\u3001\u5e74\u306e\u9014\u4e2d\u306e\u5909\u52d5\u304c\u7533\u544a\u66f8\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u304b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5e74\u9f62\u533a\u5206\u3068\u63a7\u9664\u984d<\/td>\n<td style=\"text-align: left;\">\u751f\u5e74\u6708\u65e5\u3068\u540c\u5c45\u306e\u6709\u7121\u304b\u3089\u3001\u63a7\u9664\u984d\u304c\u6b63\u3057\u304f\u9078\u3070\u308c\u3066\u3044\u308b\u304b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u592b\u5a66\u3067\u306e\u91cd\u8907\u6276\u990a<\/td>\n<td style=\"text-align: left;\">\u5171\u50cd\u304d\u3067\u540c\u3058\u5b50\u3069\u3082\u3092\u53cc\u65b9\u304c\u7533\u544a\u3057\u3066\u3044\u306a\u3044\u304b\u3002\u6276\u990a\u306b\u5165\u308c\u308b\u306e\u306f\u3069\u3061\u3089\u304b\u4e00\u65b9\u306e\u307f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6240\u5f97\u8981\u4ef6\u306e\u6539\u6b63\u306f\u3001\u4ee4\u548c8\u5e7412\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3046\u7d66\u4e0e\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u300211\u6708\u307e\u3067\u306e\u6708\u6b21\u306e\u6e90\u6cc9\u5fb4\u53ce\u306f\u5f93\u6765\u306e58\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165123\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u5224\u5b9a\u3059\u308b\u305f\u3081\u3001\u6708\u6b21\u3068\u5e74\u672b\u8abf\u6574\u3067\u57fa\u6e96\u304c\u7570\u306a\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u4ee4\u548c8\u5e7412\u6708\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u3067\u306f\u30011\u5e74\u5206\u3092\u901a\u3058\u3066\u6539\u6b63\u5f8c\u306e\u8981\u4ef6\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ee4\u548c8\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306f\u3001\u5f15\u304d\u4e0a\u3052\u5f8c\u306e\u57fa\u790e\u63a7\u9664\u984d\u3068\u6539\u6b63\u5f8c\u306e\u300c\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\u300d\u3092\u4f7f\u3063\u30661\u5e74\u9593\u306e\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u6539\u6b63\u524d\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3067\u5fb4\u53ce\u3057\u305f\u984d\u3068\u306e\u5dee\u984d\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002\u4f7f\u7528\u3059\u308b\u8868\u304c\u5e74\u306e\u9014\u4e2d\u3067\u5207\u308a\u66ff\u308f\u308b\u305f\u3081\u3001\u8a08\u7b97\u306b\u4f7f\u3063\u305f\u8868\u304c\u6b63\u3057\u3044\u304b\u3069\u3046\u304b\u3082\u78ba\u8a8d\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6276\u990a\u89aa\u65cf\u306e\u5897\u6e1b\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u6271\u3044\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u6276\u990a\u89aa\u65cf\u304c\u5897\u3048\u305f\u5834\u5408\uff08\u5b50\u306e\u51fa\u751f\u306a\u3069\uff09<\/b>\uff1a<br \/>\n16\u6b73\u672a\u6e80\u306f\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u5bfe\u8c61\u5916\u3060\u304c\u3001\u7fcc\u5e74\u5ea6\u306e\u4f4f\u6c11\u7a0e\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u4eba\u6570\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u5e74\u304b\u3089\u7533\u544a\u304c\u5fc5\u8981<\/li>\n<li><b>\u6276\u990a\u89aa\u65cf\u304c\u6e1b\u3063\u305f\u5834\u5408\uff08\u5b50\u306e\u5c31\u8077\u306a\u3069\uff09<\/b>\uff1a<br \/>\n\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c62\u4e07\u5186\uff08\u7d66\u4e0e\u53ce\u5165136\u4e07\u5186\uff09\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b<\/li>\n<li><b>\u6276\u990a\u3057\u3066\u3044\u305f\u89aa\u65cf\u304c\u5e74\u306e\u4e2d\u9014\u3067\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408<\/b>\uff1a<br \/>\n\u305d\u306e\u5e74\u306f\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u8aa4\u3063\u3066\u5916\u3055\u306a\u3044\u3088\u3046\u6ce8\u610f\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u5e74\u9f62\u533a\u5206\u3054\u3068\u306e\u63a7\u9664\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u533a\u5206<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7279\u5b9a\u6276\u990a\u89aa\u65cf\uff0819\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\uff09<\/td>\n<td style=\"text-align: left;\">63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8001\u4eba\u6276\u990a\u89aa\u65cf\uff0870\u6b73\u4ee5\u4e0a\u30fb\u540c\u5c45\u8001\u89aa\u7b49\uff09<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8001\u4eba\u6276\u990a\u89aa\u65cf\uff0870\u6b73\u4ee5\u4e0a\u30fb\u540c\u5c45\u4ee5\u5916\uff09<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/td>\n<td style=\"text-align: left;\">38\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8001\u4eba\u6276\u990a\u89aa\u65cf\u306b\u95a2\u3057\u3066\u306f\u3001\u540c\u5c45\u306e\u6709\u7121\u3067\u63a7\u9664\u984d\u304c10\u4e07\u5186\u5909\u308f\u308b\u305f\u3081\u3001\u4f4f\u6240\u3082\u3042\u308f\u305b\u3066\u78ba\u304b\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u751f\u5e74\u6708\u65e5\u306e\u78ba\u8a8d\u3082\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<h3>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u30fb\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u78ba\u8a8d\u9805\u76ee<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u306f\u3001\u66f8\u985e\u306e\u73fe\u7269\u3068\u7533\u544a\u66f8\u306e\u6570\u5b57\u3092\u898b\u6bd4\u3079\u308b\u4f5c\u696d\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/b><\/span>\u78ba\u8a8d\u3059\u308b\u306e\u306f\u6b21\u306e\u7b87\u6240\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u4fdd\u967a\u6599\u306e\u8a3c\u660e\u66f8\u3068\u7533\u544a\u984d\u306e\u4e00\u81f4<\/b>\uff1a<br \/>\n\u751f\u547d\u4fdd\u967a\u3084\u5730\u9707\u4fdd\u967a\u306e\u63a7\u9664\u306b\u306f\u63a7\u9664\u8a3c\u660e\u66f8\u304c\u5fc5\u8981\u3002\u7533\u544a\u66f8\u306b\u66f8\u304b\u308c\u305f\u91d1\u984d\u3068\u8a3c\u660e\u66f8\u306e\u91d1\u984d\u304c\u5408\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li><b>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u8a08\u7b97<\/b>\uff1a<br \/>\n2\u5e74\u76ee\u4ee5\u964d\u306f\u5e74\u672b\u8abf\u6574\u3067\u624b\u7d9a\u304d\u3067\u304d\u308b\u304c\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u300c\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u300d\u304c\u5fc5\u8981\u3002\u7533\u544a\u3055\u308c\u305f\u63a7\u9664\u984d\u304c\u8a3c\u660e\u66f8\u306e\u6b8b\u9ad8\u306b\u3082\u3068\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u304b\u3081\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u7d19\u306e\u7533\u544a\u66f8\u3092\u8a02\u6b63\u3059\u308b\u5834\u5408\u3001\u4fee\u6b63\u6db2\u3084\u4fee\u6b63\u30c6\u30fc\u30d7\u306f\u4f7f\u3048\u307e\u305b\u3093\u3002\u3069\u3053\u3092\u3069\u3046\u76f4\u3057\u305f\u304b\u306e\u5c65\u6b74\u3092\u6b8b\u3059\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u4e8c\u91cd\u7dda\u3092\u5f15\u3044\u3066\u6b63\u3057\u3044\u5185\u5bb9\u3092\u66f8\u304d\u52a0\u3048\u308b\u65b9\u6cd5\u3092\u53d6\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5165\u529b\u30fb\u8a08\u7b97\u306e\u78ba\u8a8d\u9805\u76ee<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7533\u544a\u66f8\u306e\u5185\u5bb9\u304c\u6b63\u78ba\u3067\u3082\u3001\u4f1a\u793e\u5074\u306e\u5165\u529b\u6bb5\u968e\u3067\u8aa4\u308a\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u8d77\u3053\u308a\u3084\u3059\u3044\u306e\u306f\u6b21\u306e\u7b87\u6240\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u8ee2\u8a18\u30df\u30b9<\/b>\uff1a<br \/>\n\u6276\u990a\u5bb6\u65cf\u306e\u4eba\u6570\u3084\u4fdd\u967a\u6599\u306e\u91d1\u984d\u306f\u3001\u4e00\u6841\u9055\u3046\u3060\u3051\u3067\u7a0e\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308b<\/li>\n<li><b>\u524d\u8077\u5206\u306e\u5408\u7b97\u6f0f\u308c<\/b>\uff1a<br \/>\n\u4e2d\u9014\u5165\u793e\u8005\u306f\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u56de\u53ce\u3057\u3001\u305d\u306e\u7d66\u4e0e\u984d\u306a\u3069\u3092\u5408\u7b97\u3057\u3066\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u3002\u3053\u306e\u4f5c\u696d\u304c\u6f0f\u308c\u308b\u3068\u5e74\u7a0e\u984d\u304c\u6b63\u3057\u304f\u8a08\u7b97\u3055\u308c\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u524d\u8077\u5206\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u671f\u9650\u307e\u3067\u306b\u5c4a\u304b\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u56de\u53ce\u72b6\u6cc1\u3092\u4e00\u89a7\u3067\u7ba1\u7406\u3057\u3066\u304a\u304f\u3068\u78ba\u8a8d\u306e\u629c\u3051\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/index.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\u306b\u3088\u308b\u30c1\u30a7\u30c3\u30af\u5de5\u7a0b\u306e\u5909\u5316<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u3092\u4f7f\u3046\u3068\u3001\u8ee2\u8a18\u3084\u8a08\u7b97\u3068\u3044\u3063\u305f\u6a5f\u68b0\u7684\u306a\u78ba\u8a8d\u3092\u30b7\u30b9\u30c6\u30e0\u306b\u4efb\u305b\u3089\u308c\u307e\u3059\u3002\u62c5\u5f53\u8005\u306f\u3001\u5224\u65ad\u3092\u8981\u3059\u308b\u7b87\u6240\u306b\u6642\u9593\u3092\u4f7f\u3048\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e8c\u6b21\u30c1\u30a7\u30c3\u30af\u304c\u306a\u304f\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30b7\u30b9\u30c6\u30e0\u304c\u691c\u77e5\u3067\u304d\u308b\u8aa4\u308a\u3068\u3001\u4eba\u304c\u5224\u65ad\u3059\u3079\u304d\u7b87\u6240\u3092\u5206\u3051\u3066\u8003\u3048\u307e\u3059\u3002<\/p>\n<h3>\u30b7\u30b9\u30c6\u30e0\u304c\u81ea\u52d5\u3067\u691c\u77e5\u3067\u304d\u308b\u8aa4\u308a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u304c\u5165\u529b\u3057\u305f\u60c5\u5831\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u304c\u5165\u529b\u306e\u6642\u70b9\u3067\u81ea\u52d5\u7684\u306b\u5224\u5b9a\u3057\u307e\u3059\u3002<\/b><\/span>\u4eba\u306e\u76ee\u3067\u306f\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u77db\u76fe\u3084\u30eb\u30fc\u30eb\u9055\u53cd\u3092\u3001\u305d\u306e\u5834\u3067\u77e5\u3089\u305b\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u4e0a\u9650\u984d\u30c1\u30a7\u30c3\u30af<\/b>\uff1a<br \/>\n\u5165\u529b\u3055\u308c\u305f\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d\u304c\u6cd5\u5f8b\u4e0a\u306e\u4e0a\u9650\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306b\u8b66\u544a\u3092\u51fa\u3059<\/li>\n<li><b>\u6574\u5408\u6027\u30c1\u30a7\u30c3\u30af<\/b>\uff1a<br \/>\n\u6276\u990a\u89aa\u65cf\u306e\u751f\u5e74\u6708\u65e5\u304b\u3089\u63a7\u9664\u306e\u7a2e\u985e\u3092\u81ea\u52d5\u3067\u5224\u5b9a\u3057\u3001\u533a\u5206\u306e\u8aa4\u308a\u3092\u77e5\u3089\u305b\u308b<\/li>\n<li><b>\u6dfb\u4ed8\u6f0f\u308c\u30c1\u30a7\u30c3\u30af<\/b>\uff1a<br \/>\n\u4fdd\u967a\u6599\u306e\u91d1\u984d\u304c\u5165\u529b\u3055\u308c\u3066\u3044\u308b\u306e\u306b\u3001\u8a3c\u660e\u66f8\u306e\u30c7\u30fc\u30bf\u304c\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u30a8\u30e9\u30fc\u3092\u51fa\u3059<\/li>\n<li><b>\u524d\u5e74\u6bd4\u8f03\u30c1\u30a7\u30c3\u30af<\/b>\uff1a<br \/>\n\u524d\u5e74\u307e\u3067\u6276\u990a\u306b\u5165\u3063\u3066\u3044\u305f\u89aa\u65cf\u304c\u7533\u544a\u3055\u308c\u3066\u3044\u306a\u3044\u306a\u3069\u3001\u5927\u304d\u306a\u5909\u66f4\u70b9\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u6ce8\u610f\u3092\u4fc3\u3059<\/li>\n<\/ul>\n<\/div>\n<p>\u5f93\u696d\u54e1\u672c\u4eba\u304c\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3084\u30d1\u30bd\u30b3\u30f3\u304b\u3089\u76f4\u63a5\u5165\u529b\u3057\u3001\u63a7\u9664\u8a3c\u660e\u66f8\u3082\u753b\u50cf\u30c7\u30fc\u30bf\u3067\u63d0\u51fa\u3059\u308b\u904b\u7528\u306b\u3059\u308c\u3070\u3001\u7d19\u304b\u3089\u30b7\u30b9\u30c6\u30e0\u3078\u8ee2\u8a18\u3059\u308b\u4f5c\u696d\u305d\u306e\u3082\u306e\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u62c5\u5f53\u8005\u304c\u5224\u65ad\u3059\u3079\u304d\u9805\u76ee<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b7\u30b9\u30c6\u30e0\u306e\u30c1\u30a7\u30c3\u30af\u304c\u7d42\u308f\u3063\u305f\u3042\u3068\u3082\u3001\u62c5\u5f53\u8005\u306b\u3088\u308b\u78ba\u8a8d\u306f\u6b8b\u308a\u307e\u3059\u3002<\/b><\/span>\u8b66\u544a\u304c\u51fa\u305f\u7b87\u6240\u3084\u3001\u5236\u5ea6\u306e\u9069\u7528\u53ef\u5426\u3092\u4eba\u304c\u5224\u65ad\u3059\u308b\u7b87\u6240\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u30b7\u30b9\u30c6\u30e0\u304c\u30a2\u30e9\u30fc\u30c8\u3092\u51fa\u3057\u305f\u5f93\u696d\u54e1<\/li>\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3084\u6276\u990a\u89aa\u65cf\u306e\u5909\u52d5\u304c\u3042\u308a\u3001\u8a08\u7b97\u304c\u8907\u96d1\u306a\u5f93\u696d\u54e1<\/li>\n<li>\u4e2d\u9014\u5165\u793e\u8005\u306a\u3069\u3001\u524d\u8077\u5206\u306e\u5408\u7b97\u304c\u5fc5\u8981\u306a\u5f93\u696d\u54e1<\/li>\n<\/ul>\n<\/div>\n<p>\u30bc\u30ed\u304b\u3089\u3059\u3079\u3066\u3092\u898b\u76f4\u3059\u5fc5\u8981\u306f\u306a\u3044\u305f\u3081\u3001\u78ba\u8a8d\u306e\u7bc4\u56f2\u3092\u7d5e\u308a\u8fbc\u3081\u307e\u3059\u3002\u4e0d\u5099\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u306f\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u5f93\u696d\u54e1\u3078\u5dee\u3057\u623b\u3057\u3001\u4fee\u6b63\u306e\u5b8c\u4e86\u3068\u62c5\u5f53\u8005\u306e\u627f\u8a8d\u3092\u7d4c\u3066\u3001\u305d\u306e\u30c7\u30fc\u30bf\u3092\u3082\u3068\u306b\u5e74\u7a0e\u984d\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nenmatsu\/nencho.htm\" rel=\"noopener\" target=\"_blank\">\u5e74\u672b\u8abf\u6574\u624b\u7d9a\u306e\u96fb\u5b50\u5316\u306b\u5411\u3051\u305f\u53d6\u7d44\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u3068\u30c8\u30ea\u30d7\u30eb\u30c1\u30a7\u30c3\u30af\u306e\u4f7f\u3044\u5206\u3051<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u306b\u306f\u3001\u4e8c\u4eba\u3067\u78ba\u8a8d\u3059\u308b\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u306e\u307b\u304b\u306b\u3001\u4e09\u4eba\u3067\u78ba\u8a8d\u3059\u308b\u30c8\u30ea\u30d7\u30eb\u30c1\u30a7\u30c3\u30af\u3082\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4eba\u6570\u3092\u5897\u3084\u3059\u307b\u3069\u898b\u843d\u3068\u3057\u306f\u6e1b\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5206\u3060\u3051\u5de5\u6570\u3068\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"20%\">\u9805\u76ee<\/th>\n<th width=\"40%\">\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af<\/th>\n<th width=\"40%\">\u30c8\u30ea\u30d7\u30eb\u30c1\u30a7\u30c3\u30af<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u78ba\u8a8d\u3059\u308b\u4eba\u6570<\/td>\n<td style=\"text-align: left;\">2\u4eba\uff08\u4e00\u6b21\u30fb\u4e8c\u6b21\uff09<\/td>\n<td style=\"text-align: left;\">3\u4eba\uff08\u4e00\u6b21\u30fb\u4e8c\u6b21\u30fb\u4e09\u6b21\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5229\u70b9<\/td>\n<td style=\"text-align: left;\">\u5c11\u306a\u3044\u4eba\u6570\u3067\u5b9f\u65bd\u3067\u304d\u3001\u30b3\u30b9\u30c8\u3092\u6291\u3048\u3084\u3059\u3044<br \/>\n\u4e00\u4eba\u3067\u306e\u78ba\u8a8d\u3088\u308a\u5ba2\u89b3\u6027\u304c\u9ad8\u307e\u308b<\/td>\n<td style=\"text-align: left;\">\u591a\u89d2\u7684\u306a\u8996\u70b9\u3067\u898b\u9003\u3057\u3092\u6e1b\u3089\u305b\u308b<br \/>\n\u9ad8\u3044\u6b63\u78ba\u6027\u304c\u6c42\u3081\u3089\u308c\u308b\u696d\u52d9\u306b\u3082\u5bfe\u5fdc\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6ce8\u610f\u70b9<\/td>\n<td style=\"text-align: left;\">\u4e8c\u6b21\u30c1\u30a7\u30c3\u30af\u8005\u3082\u898b\u843d\u3068\u3059\u53ef\u80fd\u6027\u306f\u6b8b\u308b<br \/>\n\u4e92\u3044\u3092\u4fe1\u983c\u3057\u3059\u304e\u308b\u3068\u78ba\u8a8d\u304c\u7518\u304f\u306a\u308a\u3084\u3059\u3044<\/td>\n<td style=\"text-align: left;\">3\u4eba\u5206\u306e\u5de5\u6570\u304c\u304b\u304b\u308a\u3001\u6642\u9593\u3068\u4eba\u4ef6\u8cbb\u304c\u5897\u3048\u308b<br \/>\n\u696d\u52d9\u306e\u30b9\u30d4\u30fc\u30c9\u304c\u843d\u3061\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3059\u3079\u3066\u306e\u5f93\u696d\u54e1\u306b\u30c8\u30ea\u30d7\u30eb\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3046\u306e\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u65e5\u7a0b\u3092\u8003\u3048\u308b\u3068\u73fe\u5b9f\u7684\u3068\u306f\u3044\u3048\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u5f79\u54e1\u3084\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u30fb\u6276\u990a\u89aa\u65cf\u306e\u5909\u52d5\u304c\u3042\u308a\u8a08\u7b97\u304c\u8907\u96d1\u306a\u5f93\u696d\u54e1\u306b\u9650\u5b9a\u3057\u3066\u5b9f\u65bd\u3059\u308b\u306a\u3069\u3001\u5bfe\u8c61\u3092\u7d5e\u3063\u305f\u904b\u7528\u304c\u53d6\u308a\u5165\u308c\u3084\u3059\u3044\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2662.htm\" rel=\"noopener\" target=\"_blank\">No.2662 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u3067\u8aa4\u308a\u304c\u5224\u660e\u3057\u305f\u3068\u304d\u306e\u5bfe\u5fdc<\/h2>\n<p>\u5165\u5ff5\u306b\u78ba\u8a8d\u3057\u3066\u3082\u3001\u5f8c\u304b\u3089\u8aa4\u308a\u304c\u898b\u3064\u304b\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u3059\u3002\u6c17\u3065\u3044\u305f\u6642\u671f\u306b\u3088\u3063\u3066\u3001\u4f1a\u793e\u3067\u5bfe\u5fdc\u3067\u304d\u308b\u304b\u3001\u5f93\u696d\u54e1\u672c\u4eba\u306e\u624b\u7d9a\u304d\u306b\u306a\u308b\u304b\u304c\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"42%\">\u6c17\u3065\u3044\u305f\u6642\u671f<\/th>\n<th width=\"20%\">\u4f1a\u793e\u3067\u306e<br \/>\n\u3084\u308a\u76f4\u3057<\/th>\n<th width=\"38%\">\u5bfe\u5fdc\u306e\u65b9\u6cd5<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7fcc\u5e741\u670831\u65e5\uff08\u6cd5\u5b9a\u8abf\u66f8\u306e\u63d0\u51fa\u671f\u9650\uff09\u307e\u3067\u3067\u3001\u304b\u3064\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u4ea4\u4ed8\u524d\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u3067\u304d\u308b<\/td>\n<td style=\"text-align: left;\">\u4f1a\u793e\u304c\u518d\u8a08\u7b97\u3057\u3001\u4fee\u6b63\u5f8c\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u767a\u884c\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u4ea4\u4ed8\u5f8c\u301c\u78ba\u5b9a\u7533\u544a\u671f\u9593\u4e2d<\/td>\n<td style=\"text-align: left;\">\u3067\u304d\u306a\u3044<\/td>\n<td style=\"text-align: left;\">\u4f1a\u793e\u304c\u6b63\u3057\u3044\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u518d\u767a\u884c\u3057\u3001\u5f93\u696d\u54e1\u304c\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u5f8c<\/td>\n<td style=\"text-align: left;\">\u3067\u304d\u306a\u3044<\/td>\n<td style=\"text-align: left;\">\u5f93\u696d\u54e1\u304c\u4fee\u6b63\u7533\u544a\u307e\u305f\u306f\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3046<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u904e\u5e74\u5ea6\u5206<\/td>\n<td style=\"text-align: left;\">\u3067\u304d\u306a\u3044<\/td>\n<td style=\"text-align: left;\">\u4f1a\u793e\u304c\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u518d\u767a\u884c\u3057\u3001\u4e0d\u8db3\u984d\u306f\u4f1a\u793e\u304c\u7d0d\u4ed8\u3059\u308b\u3002\u7d0d\u3081\u904e\u304e\u306f\u5f93\u696d\u54e1\u304c\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3046<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>1\u6708\u672b\uff08\u6cd5\u5b9a\u8abf\u66f8\u306e\u63d0\u51fa\u524d\uff09\u307e\u3067\u306b\u6c17\u3065\u3044\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u5b9a\u8abf\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3067\u3042\u308b\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u3067\u3042\u308c\u3070\u3001\u4f1a\u793e\u5074\u3067\u5e74\u672b\u8abf\u6574\u3092\u3084\u308a\u76f4\u305b\u307e\u3059\u3002<\/b><\/span>\u6b63\u3057\u3044\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u76f4\u3057\u3001\u7d66\u4e0e\u30b7\u30b9\u30c6\u30e0\u4e0a\u306e\u30c7\u30fc\u30bf\u3092\u4fee\u6b63\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u30011\u6708\u672b\u524d\u3067\u3042\u3063\u3066\u3082\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4ea4\u4ed8\u3057\u305f\u5f8c\u306f\u5e74\u672b\u8abf\u6574\u3092\u3084\u308a\u76f4\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>1\u6708\u306e\u7d66\u4e0e\u652f\u7d66\u6642\u306b\u524d\u5e7412\u6708\u5206\u306e\u5dee\u984d\u3092\u7cbe\u7b97\u3057\u3001\u5f93\u696d\u54e1\u306b\u306f\u4fee\u6b63\u5f8c\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u767a\u884c\u3057\u307e\u3059\u3002\u306a\u304a\u30011\u670831\u65e5\u304c\u571f\u65e5\u306b\u3042\u305f\u308b\u5e74\u306f\u3001\u63d0\u51fa\u671f\u9650\u304c\u7fcc\u958b\u5e81\u65e5\u306b\u305a\u308c\u307e\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u4ea4\u4ed8\u5f8c\u304b\u3089\u78ba\u5b9a\u7533\u544a\u671f\u9593\u4e2d\u306b\u6c17\u3065\u3044\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u6e21\u3057\u305f\u3042\u3068\u306f\u3001\u4f1a\u793e\u3067\u5e74\u672b\u8abf\u6574\u3092\u3084\u308a\u76f4\u305b\u307e\u305b\u3093\u3002<\/b><\/span>\u4f1a\u793e\u306f\u4fee\u6b63\u3057\u305f\u6b63\u3057\u3044\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u518d\u767a\u884c\u3057\u3001\u5f93\u696d\u54e1\u306b\u6e21\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u3046\u3048\u3067\u3001\u5f93\u696d\u54e1\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u7a0e\u984d\u3092\u8abf\u6574\u3057\u307e\u3059\u3002\u4f1a\u793e\u306e\u62c5\u5f53\u8005\u306f\u3001\u5fc5\u8981\u66f8\u985e\u306e\u6848\u5185\u306a\u3069\u3001\u5f93\u696d\u54e1\u304c\u624b\u7d9a\u304d\u3092\u9032\u3081\u3084\u3059\u3044\u3088\u3046\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u5f8c\u306b\u6c17\u3065\u3044\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\uff08\u539f\u5247\u3068\u3057\u3066\u7fcc\u5e743\u670815\u65e5\uff09\u3092\u904e\u304e\u3066\u304b\u3089\u306e\u8aa4\u308a\u3082\u3001\u5f93\u696d\u54e1\u672c\u4eba\u306e\u624b\u7d9a\u304d\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u7a0e\u984d\u304c\u4e0d\u8db3\u3057\u3066\u3044\u305f\u304b\u3001\u7d0d\u3081\u904e\u304e\u3066\u3044\u305f\u304b\u3067\u624b\u7d9a\u304d\u304c\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u4fee\u6b63\u7533\u544a<\/b>\uff1a<br \/>\n\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u984d\u3088\u308a\u5c11\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u3001\u6b63\u3057\u3044\u7a0e\u984d\u3078\u8a02\u6b63\u3059\u308b\u624b\u7d9a\u304d\u3002\u7a0e\u52d9\u7f72\u306b\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\u306a\u3069\u3092\u63d0\u51fa\u3057\u3001\u4e0d\u8db3\u3057\u3066\u3044\u305f\u7a0e\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u3002e-Tax\u3067\u306e\u63d0\u51fa\u3082\u3067\u304d\u308b<\/li>\n<li><b>\u66f4\u6b63\u306e\u8acb\u6c42<\/b>\uff1a<br \/>\n\u7a0e\u91d1\u3092\u591a\u304f\u7d0d\u3081\u3066\u3044\u305f\u5834\u5408\u306b\u3001\u9084\u4ed8\u3092\u6c42\u3081\u308b\u624b\u7d9a\u304d\u3002\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304b\u30895\u5e74\u4ee5\u5185\u306b\u884c\u3046<\/li>\n<\/ul>\n<\/div>\n<h3>\u904e\u5e74\u5ea6\u5206\u306e\u8aa4\u308a\u304c\u5224\u660e\u3057\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u904e\u53bb\u306e\u5e74\u5ea6\u306e\u5e74\u672b\u8abf\u6574\u306b\u8aa4\u308a\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u3001\u4f1a\u793e\u306f\u307e\u305a\u5bfe\u8c61\u306e\u5f93\u696d\u54e1\u3078\u4e8b\u60c5\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u3046\u3048\u3067\u3001\u6b63\u3057\u3044\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u518d\u767a\u884c\u3057\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u984d\u304c\u4e0d\u8db3\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u4f1a\u793e\u306b\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u304c\u3042\u308b\u305f\u3081\u3001\u4e0d\u8db3\u984d\u3092\u5f93\u696d\u54e1\u304b\u3089\u5fb4\u53ce\u3057\u305f\u3046\u3048\u3067\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u9006\u306b\u7a0e\u984d\u3092\u591a\u304f\u7d0d\u3081\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u5f93\u696d\u54e1\u672c\u4eba\u304c\u7a0e\u52d9\u7f72\u3078\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3044\u307e\u3059\u3002\u4f1a\u793e\u306f\u624b\u7d9a\u304d\u305d\u306e\u3082\u306e\u3092\u4ee3\u884c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u8a02\u6b63\u5f8c\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4ea4\u4ed8\u3057\u3001\u624b\u7d9a\u304d\u304c\u9032\u3080\u3088\u3046\u5354\u529b\u3059\u308b\u7acb\u5834\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u6307\u6458\u306f\u3001\u5e74\u672b\u8abf\u6574\u304b\u3089\u6642\u9593\u304c\u7d4c\u3063\u3066\u304b\u3089\u5c4a\u304f\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u6307\u6458\u3092\u53d7\u3051\u308b\u524d\u306b\u4f1a\u793e\u5074\u304b\u3089\u81ea\u4e3b\u7684\u306b\u4fee\u6b63\u5185\u5bb9\u3092\u5831\u544a\u3059\u308b\u307b\u3046\u304c\u3001\u5f93\u696d\u54e1\u3068\u306e\u95a2\u4fc2\u3092\u4fdd\u3061\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2026.htm\" rel=\"noopener\" target=\"_blank\">No.2026 \u78ba\u5b9a\u7533\u544a\u3092\u9593\u9055\u3048\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/01.htm\" rel=\"noopener\" target=\"_blank\">\u6cd5\u5b9a\u8abf\u66f8\u306e\u7a2e\u985e\u53ca\u3073\u63d0\u51fa\u671f\u9650\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u4eba\u3068\u30b7\u30b9\u30c6\u30e0\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u5e74\u672b\u8abf\u6574\u306e\u30df\u30b9\u3092\u9632\u6b62\u3057\u3088\u3046<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u30df\u30b9\u3092\u9632\u3050\u306b\u306f\u3001\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u4f7f\u3063\u305f\u4eba\u306e\u78ba\u8a8d\u3068\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u81ea\u52d5\u30c1\u30a7\u30c3\u30af\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u4ed5\u7d44\u307f\u3065\u304f\u308a\u304c\u53d6\u308a\u5165\u308c\u3084\u3059\u3044\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u8981\u4ef6\u304c62\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165136\u4e07\u5186\u4ee5\u4e0b\uff09\u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u3088\u3046\u306b\u3001\u5224\u5b9a\u306e\u57fa\u6e96\u306f\u5e74\u3054\u3068\u306b\u5909\u308f\u308a\u307e\u3059\u3002\u8ee2\u8a18\u3084\u8a08\u7b97\u3092\u30b7\u30b9\u30c6\u30e0\u306b\u4efb\u305b\u308c\u3070\u3001\u62c5\u5f53\u8005\u306f\u6539\u6b63\u5185\u5bb9\u306e\u53cd\u6620\u306a\u3069\u3001\u5224\u65ad\u3092\u8981\u3059\u308b\u78ba\u8a8d\u306b\u6642\u9593\u3092\u4f7f\u3048\u307e\u3059\u3002<\/p>\n<p>\u81ea\u793e\u306e\u4eba\u6570\u3084\u4f53\u5236\u306b\u5408\u308f\u305b\u3066\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u306e\u7bc4\u56f2\u3092\u6c7a\u3081\u3001\u5e74\u672b\u8abf\u6574\u306e\u30df\u30b9\u3092\u9632\u304e\u306a\u304c\u3089\u52b9\u7387\u5316\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/index.htm\" rel=\"noopener\" target=\"_blank\">\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306e\u65b9\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/93209\/\" data-lkc-id=\"758\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u30102026\u5e74\u30fb\u4ee4\u548c8\u5e74\u3011\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3084\u6ce8\u610f\u70b9\u3010\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u4ed8\u304d\u3011<\/div><div class=\"lkc-excerpt\">Point\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3082\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306f\u5fc5\u8981\uff1f\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3082\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u306f\u539f\u5247\u3068\u3057\u3066\u5fc5\u8981\u3067\u3001\u672a\u63d0\u51fa\u3067\u306f\u539f\u5247\u3068\u3057\u3066\u4e59\u6b04\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3001\u5e74\u672b\u8abf\u6574\u3082\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002\u4e3b\u305f\u308b\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u306a\u3044\u3068\u539f\u5247\u4e59\u6b04\u3067\u6e90\u6cc9\u5fb4\u53ce\u6276\u990a\u89aa\u65cf\u304c\u3044\u306a\u304f\u3066\u3082\u63d0\u51fa\u3059\u308b\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u306f\u539f\u5247\u3001\u4e3b\u305f\u308b\u52e4\u52d9\u51481\u304b\u6240\u306e\u307f\u63d0\u51faQ. 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src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u3010\u5e74\u672b\u8abf\u6574\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u4ed8\u3011\u9593\u9055\u3044\u3092\u6700\u5c0f\u9650\u306b\uff01\u3000<\/div><div 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class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-lkc-id=\"5\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u5e74\u672b\u8abf\u6574\uff08\u4ee4\u548c8\u5e74\u5206\uff09\u3068\u306f\uff1f2026\u5e74\u306e\u5909\u66f4\u70b9\u30fb\u5fc5\u8981\u66f8\u985e\u30fb\u66f8\u304d\u65b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u5e74\u672b\u8abf\u6574\u3068\u306f\u4f55\u3092\u3059\u308b\u624b\u7d9a\u304d\uff1f\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u30661\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044\u306f\u624b\u7d9a\u304d\u306e\u4e3b\u4f53\u3068\u5bfe\u8c61\u63a7\u9664\u4ee4\u548c8\u5e74\u5206\u306f\u8ab2\u7a0e\u6700\u4f4e\u9650\u304c178\u4e07\u5186\u306b\u62e1\u5927\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u8981\u4ef6\u304c62\u4e07\u5186\u4ee5\u4e0b(\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u306f136\u4e07\u5186\u4ee5\u4e0b)\u306b\u7de9\u548cQ. \u4ee4\u548c8\u5e74\u5206\u3067\u5e74\u672b\u8abf\u6574\u306e\u4f55\u304c\u5909\u308f\u3063\u305f\uff1fA. \u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u62e1\u5145\u3067\u8ab2\u7a0e\u6700\u4f4e\u9650\u304c178\u4e07\u5186\u3068\u306a\u308a\u3001\u6276\u990a\u63a7\u9664\u306e\u6240\u5f97\u8981\u4ef6\u308258\u4e07\u5186\u304b\u308962\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e1\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u984d\u3092\u4f1a\u793e\u304c\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u4ee4\u548c8\u5e74\u5206\uff082026\u5e74\u5206\uff09\u306f...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Point\u5e74\u672b\u8abf\u6574\u306e\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u306f\u3069\u3046\u9032\u3081\u308b\uff1f 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