{"id":106841,"date":"2025-12-05T11:00:25","date_gmt":"2025-12-05T02:00:25","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=106841"},"modified":"2026-06-26T16:45:05","modified_gmt":"2026-06-26T07:45:05","slug":"%e3%80%90%e4%bb%a4%e5%92%8c7%e5%b9%b4%e3%80%91%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%a7%e5%9f%ba%e7%a4%8e%e6%8e%a7%e9%99%a4%e7%94%b3%e5%91%8a%e6%9b%b8%e3%81%8c%e6%8f%90%e5%87%ba%e4%b8%8d%e8%a6%81","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/106841\/","title":{"rendered":"\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u5e74\u672b\u8abf\u6574\u3067\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u304c\u63d0\u51fa\u4e0d\u8981\u306b\u306a\u308b\u6761\u4ef6\u306f\uff1f"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" 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data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c2,500\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u57fa\u790e\u63a7\u9664\u304c0\u5186\u306b\u306a\u308b\u3002<\/li>\n<li>\u9000\u8077\u3057\u3066\u518d\u5c31\u8077\u3057\u306a\u3044\u4eba\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" 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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 id=\"post-below-intro\"><\/div><h2>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u304c\u63d0\u51fa\u4e0d\u8981\u306b\u306a\u308b\u6761\u4ef6\u3068\u306f\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u50cd\u304d\u65b9\u30fb\u6240\u5f97\u72b6\u6cc1\u306b\u3042\u308b\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306f\u3001\u300c\u4e3b\u305f\u308b\u7d66\u4e0e\u306e\u652f\u6255\u8005\u306e\u307f\u304c\u884c\u3046\u4ed5\u7d44\u307f\u300d\u3067\u3042\u308a\u3001\u526f\u696d\u5148\u3084\u4e00\u6642\u7684\u306a\u52e4\u52d9\u5148\u3067\u306f\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u8907\u6570\u306e\u52e4\u52d9\u5148\u304c\u3042\u308b\u4eba\u3084\u3001\u4e3b\u305f\u308b\u7d66\u4e0e\u3092\u652f\u6255\u3046\u4f1a\u793e\u304c\u5225\u306b\u3042\u308b\u4eba\u306f\u3001\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>1.\u8907\u6570\u306e\u52e4\u52d9\u5148\u304c\u3042\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8907\u6570\u306e\u52e4\u52d9\u5148\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u306e\u306f\u300c\u4e3b\u305f\u308b\u7d66\u4e0e\u300d\u3092\u652f\u6255\u3046\u4f1a\u793e\u3060\u3051\u3067\u3059\u3002<\/b><\/span>\u4e3b\u305f\u308b\u52e4\u52d9\u5148\u306b\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u4eba\u304c\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u526f\u696d\u5148\u3084\u77ed\u671f\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u306a\u3069\u3001\u300c\u5f93\u305f\u308b\u7d66\u4e0e\u300d\u306e\u4f1a\u793e\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3082\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u5e73\u65e5\u306fA\u793e\u3001\u9031\u672b\u306e\u307fB\u793e\u3067\u50cd\u304f\u4eba\u306a\u3089\u3001\u751f\u6d3b\u306e\u4e2d\u5fc3\u3068\u306a\u308bA\u793e\u3092\u4e3b\u305f\u308b\u7d66\u4e0e\u306e\u52e4\u52d9\u5148\u306b\u3057\u307e\u3059\u3002\u4e3b\u305f\u308b\u7d66\u4e0e\u306e\u4f1a\u793e\u3078\u5e74\u672b\u8abf\u6574\u66f8\u985e\u3092\u307e\u3068\u3081\u3066\u63d0\u51fa\u3057\u3001\u4ed6\u306e\u4f1a\u793e\u3067\u306f\u63d0\u51fa\u7269\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>2.\u8ee2\u8077\u3057\u305f\u5834\u5408<\/h3>\n<p><span 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title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u306e\u8a08\u7b97\u3092\u884c\u3044\u3001\u7a0e\u984d\u3092\u78ba\u5b9a\u3055\u305b\u307e\u3059\u3002\u7533\u544a\u6f0f\u308c\u3092\u9632\u3050\u305f\u3081\u3001\u5fc5\u8981\u8cc7\u6599\u306f\u65e9\u3081\u306b\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>5.\u5e74\u53ce\u304c2,500\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u57fa\u790e\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002\u4ee4\u548c8\u5e74\u5206\u3067\u306f\u57fa\u790e\u63a7\u9664\u306e\u6700\u5927\u984d\u304c104\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u304a\u308a\u3001\u6b63\u78ba\u306a\u6240\u5f97\u898b\u7a4d\u984d\u306e\u7533\u544a\u304c\u4f8b\u5e74\u4ee5\u4e0a\u306b\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e74\u672b\u8abf\u6574\u306e\u969b\u306f\u3001\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u3068\u306f<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/46\/\" data-internallinksmanager029f6b8e52c=\"140\" title=\"\u533b\u7642\u8cbb\u63a7\u9664\">\u533b\u7642\u8cbb\u63a7\u9664<\/a>\u306a\u3069\u3001\u5e74\u672b\u8abf\u6574\u3067\u6271\u3048\u306a\u3044\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u4eba\u3082\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u57fa\u790e\u63a7\u9664\u3068\u306f<\/h3>\n<p><span style=\"background-color: 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#ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3044\u3068\u3001\u57fa\u790e\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u6240\u5f97\u7a0e\u304c\u672c\u6765\u3088\u308a\u9ad8\u304f\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u984d\u304c\u9ad8\u304f\u306a\u308b\u306e\u3067\u3001\u5fc5\u305a\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u57fa\u790e\u63a7\u9664\u984d\u306f\u3001\u5f93\u696d\u54e1\u304c\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u305f\u300c\u6240\u5f97\u306e\u898b\u7a4d\u984d\u300d\u3092\u3082\u3068\u306b\u5224\u5b9a\u3057\u307e\u3059\u3002\u7533\u544a\u66f8\u304c\u63d0\u51fa\u3055\u308c\u306a\u3044\u3068\u3001\u4f1a\u793e\u5074\u306f\u898b\u7a4d\u984d\u3092\u78ba\u8a8d\u3067\u304d\u305a\u3001\u63a7\u9664\u306e\u9069\u7528\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u304c\u672a\u63d0\u51fa\u306e\u72b6\u614b\u3067\u306f\u3001\u4f1a\u793e\u306b\u3082\u8ff7\u60d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3068\u4e00\u4f53\u3068\u306a\u3063\u3066\u3044\u308b\u914d\u5076\u8005\u63a7\u9664\u3084\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306a\u3069\u306e\u63a7\u9664\u3082\u53d7\u3051\u3089\u308c\u305a\u3001\u8abf\u6574\u304c\u4e0d\u5b8c\u5168\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>2.\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3044\u5834\u5408\u3001\u5f93\u696d\u54e1\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3067\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306e\u7a0e\u984d\u3092\u6e05\u7b97\u3057\u3066\u304f\u308c\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u66f8\u985e\u306e\u63d0\u51fa\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u9650\u308a\u3001\u57fa\u790e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3068\u304f\u306b\u3001\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u4eba\u3084\u3001\u8ee2\u8077\u30fb\u9000\u8077\u3092\u3057\u305f\u4eba\u306f\u3001\u63d0\u51fa\u6f0f\u308c\u306b\u3088\u3063\u3066\u78ba\u5b9a\u7533\u544a\u306e\u624b\u7d9a\u304d\u304c\u5897\u3048\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u57fa\u790e\u63a7\u9664\u304c\u53cd\u6620\u3055\u308c\u306a\u3044\u3053\u3068\u3067\u7a0e\u91d1\u306e\u904e\u4e0d\u8db3\u304c\u751f\u3058\u3001\u8abf\u6574\u304c\u7fcc\u5e74\u307e\u3067\u6301\u3061\u8d8a\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3044\u30ea\u30b9\u30af\u306f\u3001\u95a2\u9023\u8a18\u4e8b\u3067\u3082\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2760\/\" data-lkc-id=\"762\" 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\u306e\u5fc5\u8981\u66f8\u985e\u3092\u672a\u63d0\u51fa\u306e\u5834\u5408<\/div><div class=\"lkc-excerpt\">\u5e74\u672b\u8abf\u6574\u3067\u63d0\u51fa\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u304b\u3063\u305f\u3082\u306e\u3092\u63d0\u51fa\u3057\u640d\u306d\u3066\u3057\u307e\u3063\u305f\u3001\u3068\u3044\u3046\u3053\u3068\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u5e74\u672b\u8abf\u6574\u3092\u4f1a\u793e\u304c\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306f\u3001\u52e4\u52d9\u3059\u308b\u793e\u54e1\u306b\u3068\u3063\u3066\u3082\u3042\u308a\u304c\u305f\u3044\u5236\u5ea6\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u305b\u305a\u306b\u3001\u904e\u6255\u3044\u306e\u7a0e\u91d1\u3084\u63a7\u9664\u306a\u3069\u306e\u624b\u7d9a\u304d\u3092\u4f1a\u793e\u304c\u3057\u3066\u304f\u308c\u308b\u304b\u3089\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u3082\u3057\u3001\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u66f8\u985e\u304c\u672a\u63d0\u51fa\u3060\u3063\u305f\u3089\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u306e\u5834\u5408\u3001\u4f1a\u793e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u7d66\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e741\u6708\u672b\u304c\u5404\u5e02\u753a\u6751\u3078\u306e\u4f1a\u793e\u306e\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u308c\u307e\u3067\u306e\u671f\u9593\u3067\u3042\u308c\u3070\u66f8\u985e\u306e\u63d0\u51fa\u304c\u9593\u306b\u5408\u3046\u304b\u3082\u3057\u308c...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u3010\u4ee4\u548c8\u5e74\u3011\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3067\u5909\u66f4\u3055\u308c\u305f5\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u4ee4\u548c8\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u57fa\u790e\u63a7\u9664\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u306e\u5f15\u304d\u4e0a\u3052\u3001\u6276\u990a\u63a7\u9664\u306e\u6240\u5f97\u8981\u4ef6\u5909\u66f4\u306a\u3069\u3001\u6240\u5f97\u8a08\u7b97\u306b\u95a2\u308f\u308b\u5236\u5ea6\u304c\u8907\u6570\u6539\u6b63\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ee4\u548c7\u5e74\u306b\u5275\u8a2d\u30fb\u62e1\u5145\u3055\u308c\u305f\u9805\u76ee\u3068\u5408\u308f\u305b\u3066\u5168\u4f53\u3092\u628a\u63e1\u3057\u3001\u6b63\u78ba\u306b\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>1.\u57fa\u790e\u63a7\u9664\u984d\u306e\u898b\u76f4\u3057<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5206\u306e\u57fa\u790e\u63a7\u9664\u306f\u3001\u672c\u5247\u304c58\u4e07\u5186\u304b\u308962\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u3055\u3089\u306b\u5408\u8a08\u6240\u5f97\u91d1\u984d655\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306b\u306f\u300c\u7279\u4f8b\u300d\u306b\u3088\u308b\u4e0a\u4e57\u305b\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5408\u8a08\u6240\u5f97\u91d1\u984d<br \/>\n\uff08<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\u76ee\u5b89\uff09<\/th>\n<th>\u4ee4\u548c8\u30fb9\u5e74<\/th>\n<th>\u4ee4\u548c10\u5e74\u4ee5\u964d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">489\u4e07\u5186\u4ee5\u4e0b\uff08\u7d04665\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">104\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">99\u4e07\u5186\uff08132\u4e07\u5186\u4ee5\u4e0b\u306e\u307f\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">489\u4e07\u5186\u8d85\u301c655\u4e07\u5186\u4ee5\u4e0b\uff08\u301c850\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">67\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">655\u4e07\u5186\u8d85\u301c2,350\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,350\u4e07\u5186\u8d85\u301c2,400\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,400\u4e07\u5186\u8d85\u301c2,450\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">32\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">32\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,450\u4e07\u5186\u8d85\u301c2,500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">16\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">16\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,500\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">0\u5186<\/td>\n<td style=\"text-align: left;\">0\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\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<p>\u4ee4\u548c8\u5e74\u4ee5\u964d\u306f\u3001\u7279\u306b\u6240\u5f97489\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u3067\u6700\u5927104\u4e07\u5186\u3068\u3044\u3046\u5927\u5e45\u306a\u5f15\u304d\u4e0a\u3052\u3068\u306a\u308a\u307e\u3059\u3002\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3078\u306e\u6240\u5f97\u898b\u7a4d\u984d\u306e\u6b63\u78ba\u306a\u8a18\u5165\u304c\u3001\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>2.\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5206\u3067\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u304c\u3055\u3089\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u672c\u5247\u3068\u3057\u306665\u4e07\u5186\u304b\u308969\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u4ee4\u548c8\u30fb9\u5e74\u306e\u7279\u4f8b\u3068\u3057\u3066\u3055\u3089\u306b5\u4e07\u5186\u304c\u4e0a\u4e57\u305b\u3055\u308c\u3001\u5b9f\u8cea74\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u533a\u5206<\/th>\n<th>\u6539\u6b63\u524d<br \/>\n\uff08\u4ee4\u548c7\u5e74\u307e\u3067\uff09<\/th>\n<th>\u4ee4\u548c8\u30fb9\u5e74<br \/>\n\uff08\u7279\u4f8b\u8fbc\u307f\uff09<\/th>\n<th>\u4ee4\u548c10\u5e74\u4ee5\u964d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff08\u6700\u4f4e\u4fdd\u969c\u984d\uff09<\/td>\n<td style=\"text-align: left;\">65\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">74\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">69\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\u7d66\u4e0e\u53ce\u5165\u306e\u76ee\u5b89\u306f\u3001\u57fa\u790e\u63a7\u9664\uff08\u6700\u5927104\u4e07\u5186\uff09\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff0874\u4e07\u5186\uff09\u3092\u5408\u308f\u305b\u3066\u304a\u3088\u305d178\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u4ee4\u548c8\u30fb9\u5e74\u306f\u6708\u6b21\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u306f\u53cd\u6620\u3055\u308c\u305a\u3001\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\uff08\u8a73\u7d30\u306f\u30dd\u30a4\u30f3\u30c85\u3067\u5f8c\u8ff0\uff09\u3002<\/p>\n<p>\u540c\u6642\u306b\u3001\u4ee4\u548c8\u5e74\u5206\u4ee5\u964d\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\u3082\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4f01\u696d\u5074\u306f\u6700\u65b0\u306e\u8868\u3092\u4f7f\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>3.\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5275\u8a2d\u3068\u4ee4\u548c8\u5e74\u304b\u3089\u306e\u5909\u66f4<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c7\u5e74\u306e\u6539\u6b63\u3067\u65b0\u8a2d\u3055\u308c\u305f\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u306f\u3001\u751f\u8a08\u3092\u540c\u3058\u304f\u3059\u308b19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\uff08\u7279\u5b9a\u89aa\u65cf\uff09\u306e\u6240\u5f97\u306b\u5fdc\u3058\u3066\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee4\u548c8\u5e74\u304b\u3089\u306f\u3001\u6276\u990a\u63a7\u9664\u306e\u6240\u5f97\u8981\u4ef6\u5f15\u304d\u4e0a\u3052\u306b\u9023\u52d5\u3057\u3066\u3001\u7279\u5b9a\u89aa\u65cf\u306e\u5bfe\u8c61\u7bc4\u56f2\u3082\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u4ee4\u548c8\u5e74\u304b\u3089\u306e\u7279\u5b9a\u89aa\u65cf\u306e\u6240\u5f97\u7bc4\u56f2<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u6539\u6b63\u524d\uff08\u4ee4\u548c7\u5e74\uff09<\/b>\uff1a<br \/>\n\u5408\u8a08\u6240\u5f97\u91d1\u984d 58\u4e07\u5186\u8d85\u301c123\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\uff1a123\u4e07\u5186\u8d85\u301c188\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n<li><b>\u6539\u6b63\u5f8c\uff08\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\uff09<\/b>\uff1a<br \/>\n\u5408\u8a08\u6240\u5f97\u91d1\u984d 62\u4e07\u5186\u8d85\u301c123\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\uff1a136\u4e07\u5186\u8d85\u301c197\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u63a7\u9664\u984d\u306e\u6bb5\u968e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<br \/>\n\uff08\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\uff09<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">62\u4e07\u5186\u8d85\u301c85\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">85\u4e07\u5186\u8d85\u301c90\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">90\u4e07\u5186\u8d85\u301c95\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">51\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">95\u4e07\u5186\u8d85\u301c100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">41\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100\u4e07\u5186\u8d85\u301c105\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">31\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">105\u4e07\u5186\u8d85\u301c110\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">21\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">110\u4e07\u5186\u8d85\u301c115\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">115\u4e07\u5186\u8d85\u301c120\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">120\u4e07\u5186\u8d85\u301c123\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">3\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1177.htm\" rel=\"noopener\" target=\"_blank\">No.1177 \u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664 | \u56fd\u7a0e\u5e81<\/p>\n<p><\/a>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u3078\u306e\u8a18\u8f09\u304c\u5fc5\u9808\u3067\u3059\u3002\u7533\u544a\u66f8\u306f\u3001\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3068\u4e00\u4f53\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u4f75\u305b\u3066\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>4.\u6276\u990a\u63a7\u9664\u6240\u5f97\u8981\u4ef6\u306e\u5f15\u304d\u4e0a\u3052<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u3001\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u304c\u3055\u3089\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5bfe\u8c61<\/th>\n<th>\u4ee4\u548c7\u5e74\u5206\u307e\u3067<\/th>\n<th>\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c<br \/>\n\uff08\u6240\u5f97\u7a0e\uff09<\/th>\n<th>\u4ee4\u548c9\u5e74\u5ea6\u5206\u4ee5\u5f8c\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u89aa\u65cf\u30fb\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306e\u6240\u5f97\u8981\u4ef6<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165123\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165136\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">\u4ee4\u548c9\u5e74\u5ea6\u5206\u301c<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u3072\u3068\u308a\u89aa\u306e\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5b50<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u4ee4\u548c9\u5e74\u5ea6\u5206\u301c<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u52e4\u52b4\u5b66\u751f\u306e\u6240\u5f97\u8981\u4ef6<\/td>\n<td style=\"text-align: left;\">85\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165150\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">89\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165163\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">\u4ee4\u548c9\u5e74\u5ea6\u5206\u301c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u6539\u6b63\u3067\u3001\u3053\u308c\u307e\u3067\u6276\u990a\u5bfe\u8c61\u5916\u3060\u3063\u305f\u5bb6\u65cf\u304c\u65b0\u305f\u306b\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3068\u304f\u306b\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u306e\u3042\u308b\u6276\u990a\u89aa\u65cf\u3092\u3082\u3064\u5f93\u696d\u54e1\u306f\u3001\u4ee4\u548c8\u5e74\u306e\u5e74\u672b\u8abf\u6574\u524d\u306b\u89aa\u65cf\u306e\u53ce\u5165\u3092\u518d\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u3078\u306e\u53cd\u6620\u306f\u6240\u5f97\u7a0e\u304b\u30891\u5e74\u9045\u308c\u3068\u306a\u308a\u3001\u4ee4\u548c9\u5e74\u5ea6\u5206\uff082027\u5e74\u5ea6\uff09\u304b\u3089\u306e\u9069\u7528\u3067\u3059\u3002\u4ee4\u548c8\u5e74\u5ea6\u5206\u306e\u4f4f\u6c11\u7a0e\u306f\u3001\u5f93\u6765\u306e\u57fa\u6e96\u3067\u8a08\u7b97\u3055\u308c\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>5. \u4ee4\u548c8\u5e74\u5206\u306f\u6708\u6b21\u6e90\u6cc9\u5fb4\u53ce\u306b\u53cd\u6620\u3055\u308c\u305a\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5206\u306e\u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052\u306f\u3001\u4ee4\u548c8\u5e74\u4e2d\u306e\u6708\u6b21\u6e90\u6cc9\u5fb4\u53ce\u306b\u306f\u53cd\u6620\u3055\u308c\u307e\u305b\u3093\u3002<\/b><\/span>\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u5f93\u6765\u306e\u7a0e\u984d\u8868\u3092\u3082\u3068\u306b\u8a08\u7b97\u3055\u308c\u3001\u4ee4\u548c8\u5e7412\u6708\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u3001\u6539\u6b63\u5f8c\u306e\u63a7\u9664\u984d\u306b\u57fa\u3065\u3044\u30661\u5e74\u9593\u306e\u7a0e\u984d\u3092\u7cbe\u7b97\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u6539\u5b9a\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u6708\u984d\u8868\u30fb\u65e5\u984d\u8868\uff09\u304c\u6708\u6b21\u306b\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u3001\u4ee4\u548c9\u5e741\u6708\u4ee5\u964d\u306e\u7d66\u4e0e\u304b\u3089\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u306f\u3001\u4ee4\u548c8\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u3067\u9084\u4ed8\u304c\u751f\u3058\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u306a\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002\u4f01\u696d\u306e\u7d66\u4e0e\u62c5\u5f53\u8005\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u6848\u5185\u6642\u306b\u3053\u306e\u70b9\u3092\u5f93\u696d\u54e1\u306b\u5468\u77e5\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b95\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306f\u3001\u6b21\u306e5\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\u5404\u9805\u76ee\u306f\u95a2\u9023\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3072\u3068\u3064\u306e\u6570\u5b57\u3092\u8aa4\u308b\u3068\u3001\u9023\u9396\u7684\u306b\u8a08\u7b97\u304c\u305a\u308c\u307e\u3059\u3002\u3068\u304f\u306b\u3001\u526f\u696d\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u304c\u3042\u308b\u4eba\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u53ce\u5165\u898b\u8fbc\u307f\u3092\u6574\u7406\u3057\u306a\u304c\u3089\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u7d66\u4e0e\u53ce\u5165\u91d1\u984d\u306e\u5165\u529b<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306e\u7b97\u5b9a\uff08\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\uff09<\/li>\n<li>\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u984d\u306e\u5408\u8a08<\/li>\n<li>\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d<\/li>\n<li>\u57fa\u790e\u63a7\u9664\u984d\u306e\u78ba\u5b9a<\/li>\n<\/ol>\n<\/div>\n<p>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u3082\u308a\u304c\u8aa4\u3063\u3066\u3044\u308b\u3068\u3001\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u898b\u7a4d\u984d\u304c\u4e0d\u6b63\u78ba\u306a\u5834\u5408\u306f\u3001\u306e\u3061\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a18\u5165\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u7a0e\u5e81\u304c\u63d0\u4f9b\u3059\u308b\u8a18\u5165\u4f8b\u306b\u3057\u305f\u304c\u3063\u3066\u3001\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u969b\u306e\u6d41\u308c\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/12\/\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8-\u63d0\u51fa\u4e0d\u8981.png\" alt=\"\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a18\u5165\u4f8b\" width=\"512\" height=\"489\" class=\"aligncenter size-full wp-image-106851\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/12\/\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8-\u63d0\u51fa\u4e0d\u8981.png 512w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/12\/\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8-\u63d0\u51fa\u4e0d\u8981-300x287.png 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index\/shikata.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff08\u624b\u9806\u306a\u3069\u306e\u8aac\u660e\uff09| \u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u8a08\u7b97\u306e\u624b\u9806\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5185\u5bb9<\/th>\n<th>\u8a18\u5165\u3055\u308c\u305f\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">1.\u7d66\u4e0e\u53ce\u5165\u91d1\u984d<\/td>\n<td style=\"text-align: left;\">8,970,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2.\u7d66\u4e0e\u6240\u5f97\u91d1\u984d<\/td>\n<td style=\"text-align: left;\">6,973,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">3.\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">4.\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/td>\n<td style=\"text-align: left;\">6,973,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">5.\u533a\u5206\u306e\u5224\u5b9a<\/td>\n<td style=\"text-align: left;\">A\uff08655\u4e07\u5186\u8d85\u301c2,350\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u57fa\u790e\u63a7\u9664\u984d<\/td>\n<td style=\"text-align: left;\">620,000\u5186\uff08\u4ee4\u548c7\u5e74\u5206\u306f580,000\u5186\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8a18\u5165\u4f8b\u3067\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u304c8,970,000\u5186\u3067\u3059\u3002\u3053\u306e\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u300c\u6240\u5f97\u91d1\u984d\u300d\u3068\u3057\u3066 6,973,000\u5186 \u304c\u7b97\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u306f\u306a\u3044\uff08\u526f\u696d\u3092\u3057\u3066\u3044\u306a\u3044\uff09\u305f\u3081\u3001\u300c\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u300d\u306f\u7a7a\u6b04\u3067\u3059\u3002<\/p>\n<p>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f6,973,000\u5186\u3068\u306a\u308a\u3001655\u4e07\u5186\u8d85\u301c2,350\u4e07\u5186\u4ee5\u4e0b\u306e\u533a\u5206\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f62\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\uff08\u4ee4\u548c8\u5e74\u5206\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c8\u5e74\u306e\u7279\u4f8b\u52a0\u7b97\uff08\u6700\u592742\u4e07\u5186\uff09\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d655\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u304c\u5bfe\u8c61\u306e\u305f\u3081\u3001\u3053\u306e\u4f8b\u3067\u306f\u672c\u5247\u306e62\u4e07\u5186\u306e\u307f\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/66149\/\" data-lkc-id=\"704\" 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\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3068\u306f\uff1f\u66f8\u985e\u306e\u66f8\u304d\u65b9\u3084\u306e\u8a02\u6b63\u65b9\u6cd5\u306a\u3069\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">    Point\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306f\u3001\u8ab0\u304c\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u5408\u8a08\u6240\u5f97\u91d1\u984d2,500\u4e07\u5186\u4ee5\u4e0b\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u57fa\u790e\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002                    \u4ee4\u548c8\u5e74\u30fb\u4ee4\u548c9\u5e74\u5206\u306e\u63a7\u9664\u984d\u306f\u6700\u5927104\u4e07\u5186\u3068\u306a\u308b            \u7533\u544a\u66f8\u3092\u51fa\u3055\u306a\u3044\u3068\u63a7\u9664\u3055\u308c\u305a\u624b\u53d6\u308a\u304c\u6e1b\u308b            \u51fa\u3057\u5fd8\u308c\u3066\u3082\u78ba\u5b9a\u7533\u544a\u3067\u7a0e\u91d1\u3092\u53d6\u308a\u623b\u305b\u308b        \u63d0\u51fa\u524d\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u7d66\u4e0e\u660e\u7d30\u3067\u53ce\u5165\u91d1\u984d\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306f\u3001\u5e74\u672b\u8abf\u6574\u66f8\u985e\u306e\u4e2d\u3067\u3082\u7279\u306b\u8a18\u5165\u306e\u4ed5\u65b9\u306b\u8ff7\u3046\u3082\u306e\u3067\u3059\u3002\u53ce\u5165\u91d1\u984d\u3068\u306f\u4f55\u304b\u3001\u6240\u5f97\u91d1\u984d\u3068\u3069\u3046\u9055\u3046\u306e\u304b...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u63d0\u51fa\u4e0d\u8981\u306e\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u6539\u6b63\u306b\u6cbf\u3063\u3066\u6b63\u78ba\u306b\u7533\u544a\u3092<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u304c\u63d0\u51fa\u4e0d\u8981\u306b\u306a\u308b\u306e\u306f\u3001\u4e3b\u306b\u300c\u526f\u696d\u5148\u30fb\u8ee2\u8077\u524d\u306e\u4f1a\u793e\u306a\u3069\u4e3b\u305f\u308b\u7d66\u4e0e\u4ee5\u5916\u306e\u52e4\u52d9\u5148\u300d\u300c\u5e74\u5185\u306b\u518d\u5c31\u8077\u3057\u306a\u3044\u9000\u8077\u8005\u300d\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2,500\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\u300d\u306e\u5834\u5408\u3067\u3059\u3002<\/b><\/span>\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u65b9\u306f\u3001\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u5909\u308f\u3063\u305f\u6570\u5024\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3066\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u63d0\u51fa\u4e0d\u8981\u3068\u306a\u308b\u4e3b\u306a\u30b1\u30fc\u30b9<\/th>\n<th>\u7406\u7531<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u526f\u696d\u5148\u30fb\u77ed\u671f\u30a2\u30eb\u30d0\u30a4\u30c8\u5148<\/td>\n<td style=\"text-align: left;\">\u5e74\u672b\u8abf\u6574\u306f\u4e3b\u305f\u308b\u7d66\u4e0e\u306e\u4f1a\u793e\u306e\u307f\u3067\u884c\u3046<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8ee2\u8077\u524d\u306e\u4f1a\u793e<\/td>\n<td style=\"text-align: left;\">\u8ee2\u8077\u5f8c\u306e\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5e74\u5185\u306b\u518d\u5c31\u8077\u3057\u306a\u3044\u9000\u8077\u8005<\/td>\n<td style=\"text-align: left;\">\u7fcc\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u3067\u57fa\u790e\u63a7\u9664\u3092\u9069\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2,500\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u57fa\u790e\u63a7\u9664\u984d\u304c0\u5186\u306e\u305f\u3081<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ee4\u548c8\u5e74\u5206\u306e\u4e3b\u306a\u6539\u6b63\u30dd\u30a4\u30f3\u30c8\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>\u57fa\u790e\u63a7\u9664<\/b>\uff1a\u672c\u524762\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3002\u7279\u4f8b\u306b\u3088\u308a\u6240\u5f97489\u4e07\u5186\u4ee5\u4e0b\u306f\u6700\u5927104\u4e07\u5186<\/li>\n<li><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/b>\uff1a\u6700\u4f4e\u4fdd\u969c\u984d\u304c\u7279\u4f8b\u8fbc\u307f\u306774\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" 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