{"id":106182,"date":"2025-12-05T12:31:39","date_gmt":"2025-12-05T03:31:39","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=106182"},"modified":"2026-06-05T11:00:48","modified_gmt":"2026-06-05T02:00:48","slug":"106%e4%b8%87%e3%81%ae%e5%a3%81%e3%81%af%e5%ad%a6%e7%94%9f%e3%81%ab%e3%81%af%e9%96%a2%e4%bf%82%e3%81%aa%e3%81%84%ef%bc%9f%e4%bc%81%e6%a5%ad%e3%81%8c%e7%9f%a5%e3%82%8b%e3%81%b9%e3%81%8d%e5%bd%b1","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/106182\/","title":{"rendered":"\u30102026\u5e74\u3011\u5b66\u751f\u30a2\u30eb\u30d0\u30a4\u30c8\u3082\u793e\u4f1a\u4fdd\u967a\u306b\u5165\u308b\u5fc5\u8981\u304c\u3042\u308b\uff1f106\u4e07\u306e\u58c1\u30682\u3064\u306e\u63a7\u9664\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u5b66\u751f\u30a2\u30eb\u30d0\u30a4\u30c8\u3082<a 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href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41370\/\" data-internallinksmanager029f6b8e52c=\"92\" 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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<div 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3082\u591a\u304f\u3001\u5b66\u751f\u304c\u300c\u6276\u990a\u3092\u5916\u308c\u308b\u3068\u640d\u3092\u3059\u308b\u300d\u3068\u8aa4\u89e3\u3057\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u6d88\u3059\u308b\u3046\u3048\u3067\u3082\u3001\u4f01\u696d\u5074\u304c\u6982\u8981\u3092\u6848\u5185\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<h3>\u6700\u592727\u4e07\u5186\u306e\u63a7\u9664\u3067\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u3001\u5b9f\u8cea\u7684\u306a\u624b\u53d6\u308a\u3092\u7dad\u6301\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span>106\u4e07\u5186\u3092\u8d85\u3048\u3066\u50cd\u304f\u5b66\u751f\u306b\u5bfe\u3057\u3066\u3082\u3001\u3053\u306e\u5236\u5ea6\u304c\u3042\u308b\u3053\u3068\u3092\u4f1d\u3048\u308b\u3053\u3068\u3067\u3001\u6276\u990a\u3092\u5916\u308c\u308b\u3053\u3068\u3078\u306e\u4e0d\u5b89\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u3068\u3057\u3066\u3082\u3001\u5236\u5ea6\u306e\u6982\u8981\u3092\u8aac\u660e\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u5b66\u751f\u304c\u5b89\u5fc3\u3057\u3066\u50cd\u3051\u308b\u74b0\u5883\u3092\u63d0\u4f9b\u3067\u304d\u3001\u30c8\u30e9\u30d6\u30eb\u9632\u6b62\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u53ce\u5165163\u4e07\u5186\u4ee5\u4e0b\u307e\u3067\u5bfe\u8c61\u304c\u5e83\u304c\u308b\u898b\u901a\u3057<\/h3>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u3088\u308a\u3001\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306e\u9069\u7528\u8981\u4ef6\u304c\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u7de9\u548c\u3055\u308c\u308b\u898b\u901a\u3057\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u6539\u6b63\u524d<\/th>\n<th>\u6539\u6b63\u5f8c\uff08\u898b\u901a\u3057\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u306e\u4e0a\u9650<\/td>\n<td style=\"text-align: left;\">85\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">89\u4e07\u5186\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><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\u306e\u4e0a\u9650<\/td>\n<td style=\"text-align: left;\">150\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">163\u4e07\u5186\u4ee5\u4e0b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6240\u5f97\u7a0e\u3078\u306e\u9069\u7528\u306f\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u3078\u306e\u9069\u7528\u306f\u4ee4\u548c9\u5e74\u5ea6\u5206\u4ee5\u5f8c\u306e\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3060\u3063\u305f\u5b66\u751f\u304c\u65b0\u305f\u306b\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u63a1\u7528\u6642\u306e\u8aac\u660e\u8cc7\u6599\u3078\u306e\u53cd\u6620\u3082\u3042\u308f\u305b\u3066\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3068\u306f\uff1f<\/h2>\n<p>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306f\u3001\u5b50\uff0819\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\uff09\u306e\u53ce\u5165\u5897\u52a0\u306b\u3088\u308b\u89aa\u306e\u6240\u5f97\u7a0e\u8ca0\u62c5\u3092\u7de9\u548c\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u3067\u3001\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u65b0\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002\u5f93\u6765\u306f\u5b50\u306e\u53ce\u5165\u304c<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u306e\u4e0a\u9650\u3092\u8d85\u3048\u308b\u3068\u89aa\u306e\u63a7\u9664\u304c\u30bc\u30ed\u306b\u306a\u308b\u300c\u5d16\u300d\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u3053\u306e\u5236\u5ea6\u306b\u3088\u308a\u63a7\u9664\u304c\u6bb5\u968e\u7684\u306b\u7e2e\u5c0f\u3059\u308b\u5f62\u306b\u5909\u308f\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u4f01\u696d\u304c\u5b66\u751f\u306b\u5236\u5ea6\u3092\u6848\u5185\u3059\u308b\u969b\u306f\u3001\u4fdd\u8b77\u8005\u3078\u306e\u5f71\u97ff\u3082\u3042\u308f\u305b\u3066\u4f1d\u3048\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n<h3>\u5b50\u306e\u53ce\u5165\u304c\u5897\u3048\u3066\u3082\u89aa\u306e\u63a7\u9664\u304c\u6bb5\u968e\u7684\u306b\u6e1b\u308b\u3057\u304f\u307f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306f\u300119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\u3092\u6301\u3064\u89aa\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/b><\/span>\u5b50\u306e\u53ce\u5165\u304c\u6276\u990a\u63a7\u9664\u306e\u8a8d\u5b9a\u4e0a\u9650\u3092\u8d85\u3048\u3066\u3082\u3001\u4e00\u5b9a\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308c\u3070\u63a7\u9664\u984d\u304c\u6bb5\u968e\u7684\u306b\u7e2e\u5c0f\u3059\u308b\u5f62\u3067\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5b50\u304c\u5c11\u3057\u591a\u304f\u7a3c\u3044\u3060\u3060\u3051\u3067\u89aa\u306e\u7a0e\u8ca0\u62c5\u304c\u6025\u5897\u3059\u308b\u3068\u3044\u3046\u72b6\u6cc1\u304c\u7de9\u548c\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u63a7\u9664\u984d\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d58\u4e07\u5186\uff08\u6539\u6b63\u5f8c62\u4e07\u5186\uff09\u8d8585\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u6e80\u984d\u3068\u306a\u308b63\u4e07\u5186\u306e\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u3001\u4ee5\u964d\u306f\u6bb5\u968e\u7684\u306b\u63a7\u9664\u984d\u304c\u6e1b\u5c11\u3057\u3001123\u4e07\u5186\uff08\u6539\u6b63\u5f8c136\u4e07\u5186\uff09\u3092\u8d85\u3048\u308b\u3068\u63a7\u9664\u984d\u304c\u30bc\u30ed\u3068\u306a\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u3067\u3042\u308c\u3070\u3001159\u4e07\u5186\u4ee5\u4e0b\u3067\u6e80\u984d\u306e\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u3001197\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u63a7\u9664\u984d\u304c\u30bc\u30ed\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/2026kaisei.pdf\" rel=\"noopener\" target=\"_blank\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u6539\u6b63\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4ee4\u548c8\u5e74\u5ea6\u6539\u6b63\u3067\u6276\u990a\u8a8d\u5b9a\u306e\u53ce\u5165\u30e9\u30a4\u30f3\u3082\u5f15\u304d\u4e0a\u304c\u308b\u898b\u901a\u3057<\/h3>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u3001\u6276\u990a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u8981\u4ef6\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u898b\u901a\u3057\u3067\u3059\uff08\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u9069\u7528\u4e88\u5b9a\uff09\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u6539\u6b63\u524d<\/th>\n<th>\u6539\u6b63\u5f8c\uff08\u898b\u901a\u3057\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: 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