{"id":107832,"date":"2025-12-19T10:29:53","date_gmt":"2025-12-19T01:29:53","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=107832"},"modified":"2026-10-08T19:47:16","modified_gmt":"2026-10-08T10:47:16","slug":"%e4%bd%8f%e5%ae%85%e5%80%9f%e5%85%a5%e9%87%91%e7%ad%89%e7%89%b9%e5%88%a5%e6%8e%a7%e9%99%a4%e7%94%b3%e5%91%8a%e6%9b%b8%e3%81%af%e3%81%84%e3%81%a4%e5%b1%8a%e3%81%8f%ef%bc%9f%e6%99%82%e6%9c%9f%e3%81%a8","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/107832\/","title":{"rendered":"\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306f\u3044\u3064\u5c4a\u304f\uff1f\u6642\u671f\u3084\u5c4a\u304b\u306a\u3044\u5834\u5408\u306e\u5bfe\u5fdc"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306f\u3044\u3064\u7a0e\u52d9\u7f72\u304b\u3089\u5c4a\u304f\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>2\u5e74\u76ee\u4ee5\u964d\u306e10\u6708\u4e0b\u65ec\u9803\u306b\u3001\u6b8b\u308a\u306e\u63a7\u9664\u671f\u9593\u5206\u304c\u307e\u3068\u3081\u3066\u90f5\u9001\u3055\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>1\u5e74\u76ee\u306f\u5c4a\u304b\u305a\u78ba\u5b9a\u7533\u544a\u3067\u624b\u7d9a\u304d\u3059\u308b<\/li>\n<li>\u5c4a\u304b\u306a\u3044\u5834\u5408\u306f\u7a0e\u52d9\u7f72\u3078\u554f\u3044\u5408\u308f\u305b\u308b<\/li>\n<li>\u96fb\u5b50\u4ea4\u4ed8\u3092\u9078\u3076\u3068\u7d19\u3067\u306f\u5c4a\u304b\u306a\u3044<\/li>\n<\/ul>\n<p>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u5c4a\u304f\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u3068\u306f\u5225\u306e\u66f8\u985e\u306e\u305f\u3081\u3001\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\n<\/p><\/div>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u304c\u5c4a\u304f\u6642\u671f\u306f\u3001\u63a7\u96641\u5e74\u76ee\u30682\u5e74\u76ee\u4ee5\u964d\u3067\u7570\u306a\u308a\u307e\u3059\u30021\u5e74\u76ee\u306f\u78ba\u5b9a\u7533\u544a\u306e\u305f\u3081\u5c4a\u304b\u305a\u30012\u5e74\u76ee\u4ee5\u964d\u306f\u521d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u5f8c\u306e10\u6708\u4e0b\u65ec\u9803\u306b\u7a0e\u52d9\u7f72\u304b\u3089\u307e\u3068\u3081\u3066\u90f5\u9001\u3055\u308c\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u306b\u306f\u300c\u7533\u544a\u66f8\u304c\u307e\u3060\u5c4a\u304b\u306a\u3044\u300d\u3068\u3044\u3046\u554f\u3044\u5408\u308f\u305b\u3082\u5bc4\u305b\u3089\u308c\u307e\u3059\u3002\u5c4a\u304f\u6642\u671f\u3068\u3001\u5c4a\u304b\u306a\u3044\u5834\u5408\u306e\u5bfe\u5fdc\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306f\u3044\u3064\u5c4a\u304f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306e\u5c4a\u304f\u6642\u671f\u306f\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u5e74\u6570\u3068\u4ea4\u4ed8\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/b><\/span>\u307e\u305a\u5168\u4f53\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"28%\">\u533a\u5206<\/th>\n<th width=\"45%\">\u5c4a\u304f\u6642\u671f<\/th>\n<th width=\"27%\">\u9001\u4ed8\u5143<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">1\u5e74\u76ee\uff08\u521d\u5e74\u5ea6\uff09<\/td>\n<td style=\"text-align: left;\">\u5c4a\u304b\u306a\u3044<br \/>\n\uff08\u78ba\u5b9a\u7533\u544a\u3067\u624b\u7d9a\u304d\u3059\u308b\uff09<\/td>\n<td style=\"text-align: left;\">\u2014<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2\u5e74\u76ee\u4ee5\u964d\uff08\u66f8\u9762\uff09<\/td>\n<td style=\"text-align: left;\">\u521d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u5e74\u306e10\u6708\u4e0b\u65ec\u9803<\/td>\n<td style=\"text-align: left;\">\u6240\u8f44\u306e\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2\u5e74\u76ee\u4ee5\u964d\uff08\u96fb\u5b50\u4ea4\u4ed8\uff09<\/td>\n<td style=\"text-align: left;\">\u7d19\u3067\u306f\u5c4a\u304b\u306a\u3044\u3002<br \/>\n10\u6708\u9803\u306b\u30c7\u30fc\u30bf\u3067\u4ea4\u4ed8\u3055\u308c\u308b<\/td>\n<td style=\"text-align: left;\">e-Tax\u306e\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2\u5e74\u76ee\u4ee5\u964d\u306f\u3001\u305d\u306e\u5e741\u5e74\u5206\u3060\u3051\u304c\u5c4a\u304f\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u6b8b\u308a\u306e\u671f\u9593\u5206\u304c\u307e\u3068\u3081\u3066\u90f5\u9001\u3055\u308c\u307e\u3059\u3002\u5c4a\u3044\u305f\u3089\u6bce\u5e741\u679a\u305a\u3064\u4f7f\u3046\u305f\u3081\u3001\u7d1b\u5931\u3057\u306a\u3044\u3088\u3046\u4fdd\u7ba1\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u30922\u5e74\u76ee\u4ee5\u964d\u306b\u5e74\u672b\u8abf\u6574\u3067\u53d7\u3051\u308b\u305f\u3081\u306b\u3001\u52e4\u52d9\u5148\u3078\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/b><\/span>\u6b63\u5f0f\u306b\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u304c\u63a7\u9664\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u300c\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u306e\u90e8\u5206\u3068\u3001\u5f93\u696d\u54e1\u81ea\u8eab\u304c\u305d\u306e\u5e74\u306e\u5e74\u672b\u6b8b\u9ad8\u3084\u63a7\u9664\u984d\u3092\u8a18\u5165\u3059\u308b\u300c\u7533\u544a\u66f8\u300d\u306e\u90e8\u5206\u304c\u3001\u4e00\u4f53\u306b\u306a\u3063\u305f\u69d8\u5f0f\u3067\u3059\u3002\u521d\u5e74\u5ea6\u306f\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u30012\u5e74\u76ee\u4ee5\u964d\u306f\u52e4\u52d9\u5148\u306e\u5e74\u672b\u8abf\u6574\u3067\u624b\u7d9a\u304d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u305d\u306e\u3082\u306e\u306f\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u9069\u7528\u671f\u9650\u304c\u4ee4\u548c12\u5e7412\u670831\u65e5\u307e\u30675\u5e74\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f\u3002\u3042\u308f\u305b\u3066\u3001\u65e2\u5b58\u4f4f\u5b85\u306e\u3046\u3061\u7701\u30a8\u30cd\u6027\u80fd\u306e\u9ad8\u3044\u8a8d\u5b9a\u4f4f\u5b85\u306a\u3069\u306e\u501f\u5165\u9650\u5ea6\u984d\u306e\u5f15\u304d\u4e0a\u3052\u3001\u5b50\u80b2\u3066\u4e16\u5e2f\u3078\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\u306e\u5bfe\u8c61\u62e1\u5927\u3001\u5e8a\u9762\u7a4d\u8981\u4ef6\u306e\u7de9\u548c\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shotoku\/jukari\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5e74\u672b\u8abf\u6574\u3067\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65b9\u3078\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<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\uff08\u4ee4\u548c8\u5e744\u6708\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u7167\uff1a<a href=\"https:\/\/www.mlit.go.jp\/report\/press\/house02_hh_000241.html\" rel=\"noopener\" target=\"_blank\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u7b49\u306e\u5ef6\u9577\u30fb\u62e1\u5145\u304c\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u307e\u3057\u305f\uff01\uff5c\u56fd\u571f\u4ea4\u901a\u7701<\/a><\/p>\n<h3>\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u3068\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u5c4a\u304f\u7533\u544a\u66f8\u3068\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u5c4a\u304f\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u306e\u4e21\u65b9\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u3069\u3061\u3089\u308210\u6708\u9803\u306b\u5c4a\u304f\u305f\u3081\u3001\u6df7\u540c\u3057\u3084\u3059\u3044\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/th>\n<th>\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5c4a\u304f\u6642\u671f<\/td>\n<td style=\"text-align: left;\">2\u5e74\u76ee\u4ee5\u964d\u306e10\u6708\u4e0b\u65ec\u9803<br \/>\n\uff08\u6b8b\u308a\u5e74\u6570\u5206\u304c\u307e\u3068\u3081\u3066\uff09<\/td>\n<td style=\"text-align: left;\">\u6bce\u5e7410\u6708\u9803<br \/>\n\uff08\u305d\u306e\u5e74\u5206\u306e\u307f\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u9001\u4ed8\u5143<\/td>\n<td style=\"text-align: left;\">\u7a0e\u52d9\u7f72<\/td>\n<td style=\"text-align: left;\">\u91d1\u878d\u6a5f\u95a2<br \/>\n\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u501f\u5165\u5148\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7528\u9014<\/td>\n<td style=\"text-align: left;\">\u63a7\u9664\u306e\u7533\u544a\u3068\u8981\u4ef6\u306e\u8a3c\u660e<\/td>\n<td style=\"text-align: left;\">\u5e74\u672b\u6642\u70b9\u306e\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306e\u8a3c\u660e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u7a0e\u52d9\u7f72\u3078\u5e74\u672b\u6b8b\u9ad8\u7b49\u8abf\u66f8\u304c\u63d0\u51fa\u3055\u308c\u308b\u8abf\u66f8\u65b9\u5f0f\u306e\u5834\u5408\u306f\u3001\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u306e\u63d0\u51fa\u304c\u4e0d\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5951\u7d04\u6642\u671f\u3084\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u3063\u3066\u6271\u3044\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u5c4a\u3044\u305f\u66f8\u985e\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shotoku\/jukari\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5e74\u672b\u8abf\u6574\u3067\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65b9\u3078\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>1\u5e74\u76ee\u306b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u304c\u5c4a\u304b\u306a\u3044\u306e\u306f\u306a\u305c\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u521d\u3081\u3066\u53d7\u3051\u308b1\u5e74\u76ee\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u7533\u544a\u66f8\u304c\u90f5\u9001\u3055\u308c\u307e\u305b\u3093\u3002<\/b><\/span>\u672c\u4eba\u304c\u5fc5\u8981\u306a\u66f8\u985e\u3092\u305d\u308d\u3048\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>1\u5e74\u76ee\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u7533\u544a\u66f8\u3084\u8a08\u7b97\u660e\u7d30\u66f8\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306a\u3069\u3067\u5165\u624b\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u4e3b\u306a\u65b9\u6cd5\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>\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u69d8\u5f0f\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3067\u5165\u529b\u3059\u308b\uff08\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u3001\u5370\u5237\u307e\u3067\u884c\u3048\u308b\uff09<\/li>\n<li>\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3067\u7528\u7d19\u3092\u53d7\u3051\u53d6\u308b<\/li>\n<li>e-Tax\u3067\u96fb\u5b50\u7533\u544a\u3059\u308b\uff08\u7d19\u306e\u69d8\u5f0f\u306f\u4e0d\u8981\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3092\u4f7f\u3048\u3070\u3001\u753b\u9762\u306e\u6848\u5185\u306b\u6cbf\u3063\u3066\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u7533\u544a\u66f8\u4e00\u5f0f\u3092\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002e-Tax\u3067\u7533\u544a\u3059\u308b\u5834\u5408\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306a\u3069\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top\" rel=\"noopener\" target=\"_blank\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/05_1.htm\" rel=\"noopener\" target=\"_blank\">\u30de\u30a4\u30db\u30fc\u30e0\u3092\u6301\u3063\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u7167\uff1a<a href=\"https:\/\/www.e-tax.nta.go.jp\/kojin.html\" rel=\"noopener\" target=\"_blank\">\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3000\u500b\u4eba\u3067\u3054\u5229\u7528\u306e\u65b9\uff5ce-Tax<\/a><\/p>\n<h2>2\u5e74\u76ee\u4ee5\u964d\u3001\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306f\u3069\u3046\u5c4a\u304f\uff1f<\/h2>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u521d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u3067\u96fb\u5b50\u4ea4\u4ed8\u3092\u5e0c\u671b\u3057\u305f\u5834\u5408\u3001\u7d19\u306e\u7533\u544a\u66f8\u306f\u90f5\u9001\u3055\u308c\u307e\u305b\u3093\u3002<\/b><\/span>e-Tax\u306e\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u3084\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u9023\u643a\u3092\u901a\u3058\u3066\u3001\u30c7\u30fc\u30bf\u3067\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u30c7\u30fc\u30bf\u304c\u6e96\u5099\u3055\u308c\u308b\u6642\u671f\u306f\u3001\u7d19\u306e\u767a\u9001\u3068\u540c\u305810\u6708\u9803\u3067\u3059\u3002\u4ea4\u4ed8\u3055\u308c\u308b\u306e\u306fXML\u5f62\u5f0f\u306e\u30c7\u30fc\u30bf\u3067\u3001\u52e4\u52d9\u5148\u306e\u5e74\u672b\u8abf\u6574\u30b7\u30b9\u30c6\u30e0\u304c\u3053\u306e\u5f62\u5f0f\u306e\u53d6\u308a\u8fbc\u307f\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308c\u3070\u3001\u305d\u306e\u307e\u307e\u63d0\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u52e4\u52d9\u5148\u304c\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u53d7\u3051\u4ed8\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u306f\u3001QR\u30b3\u30fc\u30c9\u4ed8\u8a3c\u660e\u66f8\u7b49\u4f5c\u6210\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u3063\u3066\u66f8\u9762\u3067\u51fa\u529b\u3057\u3001\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.e-tax.nta.go.jp\/tetsuzuki\/jutakukariire.htm\" rel=\"noopener\" target=\"_blank\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u96fb\u5b50\u4ea4\u4ed8\u306b\u3064\u3044\u3066\uff5ce-Tax<\/a><\/p>\n<h2>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u304c\u5c4a\u304b\u306a\u3044\u5834\u5408\u306f\uff1f<\/h2>\n<p>2\u5e74\u76ee\u4ee5\u964d\u306710\u6708\u4e0b\u65ec\u3092\u904e\u304e\u3066\u3082\u5c4a\u304b\u306a\u3044\u5834\u5408\u306f\u3001\u307e\u305a\u7d1b\u5931\u3057\u3066\u3044\u306a\u3044\u304b\u78ba\u8a8d\u3057\u3001\u898b\u5f53\u305f\u3089\u306a\u3051\u308c\u3070\u672c\u4eba\u304c\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u554f\u3044\u5408\u308f\u305b\u307e\u3059\u3002\u52e4\u52d9\u5148\u3067\u306f\u767a\u884c\u3084\u767a\u9001\u72b6\u6cc1\u3092\u78ba\u8a8d\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3>\u554f\u3044\u5408\u308f\u305b\u5148\u3068\u518d\u767a\u884c\u306e\u624b\u7d9a\u304d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u518d\u767a\u884c\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u3078\u4ea4\u4ed8\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/b><\/span>\u7d1b\u5931\u306e\u307b\u304b\u3001\u524d\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u306b\u4e0d\u5099\u304c\u3042\u3063\u3066\u767a\u9001\u3055\u308c\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u7a0e\u52d9\u7f72\u306b\u7533\u8acb\u3059\u308b<\/b>\uff1a<br \/>\n\u300c\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u95a2\u4fc2\u66f8\u985e\u306e\u4ea4\u4ed8\u7533\u8acb\u66f8\u300d\u3092\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3001\u8a18\u5165\u3057\u3066\u90f5\u9001\u307e\u305f\u306f\u7a93\u53e3\u3078\u63d0\u51fa\u3059\u308b<\/li>\n<li><b>e-Tax\u3067\u53d6\u5f97\u3059\u308b<\/b>\uff1a<br \/>\n\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306a\u3069\u304c\u3042\u308c\u3070\u3001QR\u30b3\u30fc\u30c9\u4ed8\u8a3c\u660e\u66f8\u7b49\u4f5c\u6210\u30b7\u30b9\u30c6\u30e0\u3067\u30c7\u30fc\u30bf\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u7a93\u53e3\u3067\u76f4\u63a5\u7533\u8acb\u3057\u305f\u5834\u5408\u3001\u672c\u4eba\u78ba\u8a8d\u304c\u3067\u304d\u308c\u3070\u305d\u306e\u5834\u3067\u518d\u767a\u884c\u3092\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u6df7\u96d1\u72b6\u6cc1\u306b\u3088\u308b\u305f\u3081\u3001\u90f5\u9001\u3067\u306e\u7533\u8acb\u3092\u57fa\u672c\u3068\u8003\u3048\u3066\u65e9\u3081\u306b\u624b\u7d9a\u304d\u3059\u308b\u3088\u3046\u4fc3\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/36.htm\" rel=\"noopener\" target=\"_blank\">A1-39 \u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e(\u7279\u5b9a\u5897\u6539\u7bc9\u7b49)\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u95a2\u4fc2\u66f8\u985e\u306e\u4ea4\u4ed8\u7533\u8acb\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u306e\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u518d\u767a\u884c\u304c\u793e\u5185\u306e\u63d0\u51fa\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u306f\u3001\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3048\u3070\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u5e74\u672b\u8abf\u6574\u3067\u9069\u7528\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u6a29\u5229\u304c\u306a\u304f\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593\u306f\u539f\u5247\u3068\u3057\u3066\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u3067\u3059\u3002\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u7533\u544a\u3067\u3042\u308c\u3070\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5e74\u306e\u7fcc\u5e741\u67081\u65e5\u304b\u30895\u5e74\u4ee5\u5185\u306b\u624b\u7d9a\u304d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u306e\u6cd5\u5b9a\u8abf\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3067\u3042\u308b\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u3067\u3042\u308c\u3070\u3001\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u3084\u308a\u76f4\u305b\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u62c5\u5f53\u8005\u3078\u76f8\u8ac7\u3059\u308b\u3088\u3046\u6848\u5185\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u7533\u544a\u66f8\u306e\u6848\u5185\u3067\u62c5\u5f53\u8005\u304c\u6ce8\u610f\u3059\u308b\u70b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u304c\u300c\u7a0e\u52d9\u7f72\u304b\u3089\u5c4a\u304f\u7533\u544a\u66f8\u300d\u3068\u300c\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u5c4a\u304f\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u300d\u3092\u6df7\u540c\u3057\u3066\u3044\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3001\u62c5\u5f53\u8005\u306e\u4e3b\u306a\u6ce8\u610f\u70b9\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>2\u7a2e\u985e\u306e\u66f8\u985e\u304c\u5c4a\u304f\u6642\u671f\u3092\u5468\u77e5\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3069\u3061\u3089\u308210\u6708\u9803\u306b\u5c4a\u304f\u305f\u3081\u3001\u7247\u65b9\u3060\u3051\u3092\u63d0\u51fa\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u8d77\u3053\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u5e74\u672b\u8abf\u6574\u306e\u793e\u5185\u6848\u5185\u3067\u306f\u3001\u6b21\u306e2\u70b9\u3092\u4f1d\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u7a0e\u52d9\u7f72\u304b\u3089<\/b>\uff1a<br \/>\n\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\uff08\u6b8b\u308a\u5e74\u6570\u5206\u304c\u307e\u3068\u3081\u3066\uff09\u304c10\u6708\u4e0b\u65ec\u9803\u306b\u5c4a\u304f<\/li>\n<li><b>\u91d1\u878d\u6a5f\u95a2\u304b\u3089<\/b>\uff1a<br \/>\n\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\uff08\u305d\u306e\u5e74\u5206\uff09\u304c10\u6708\u9803\u306b\u5c4a\u304f<\/li>\n<li><b>\u501f\u5165\u5148\u304c\u8abf\u66f8\u65b9\u5f0f\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u5834\u5408<\/b>\uff1a<br \/>\n\u7533\u544a\u66f8\u306f11\u6708\u4e2d\u65ec\u304b\u3089\u4e0b\u65ec\u9803\u3067\u3001\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u306f\u5c4a\u304b\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u306e\u3046\u3048\u3067\u3001\u5e74\u672b\u8abf\u6574\u3067\u306e\u63a7\u9664\u306b\u306f\u7a0e\u52d9\u7f72\u3068\u91d1\u878d\u6a5f\u95a2\u306e\u66f8\u985e\u304c\u305d\u308d\u3063\u3066\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u3092\u4f1d\u3048\u307e\u3059\u3002<\/p>\n<h3>\u76f8\u8ac7\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u6848\u5185\u306e\u6d41\u308c<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u66f8\u985e\u304c\u306a\u3044\u3068\u3044\u3046\u76f8\u8ac7\u3092\u53d7\u3051\u305f\u3089\u3001\u307e\u305a1\u5e74\u76ee\u304b2\u5e74\u76ee\u4ee5\u964d\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u3046\u3048\u3067\u3001\u3069\u3061\u3089\u306e\u66f8\u985e\u304c\u306a\u3044\u306e\u304b\u3092\u5207\u308a\u5206\u3051\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><b>1\u5e74\u76ee\u306e\u5834\u5408<\/b>\uff1a<br \/>\n\u5e74\u672b\u8abf\u6574\u3067\u306f\u624b\u7d9a\u304d\u3067\u304d\u305a\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u6848\u5185\u3059\u308b<\/li>\n<li><b>2\u5e74\u76ee\u4ee5\u964d\u3067\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u7533\u544a\u66f8\u304c\u306a\u3044\u5834\u5408<\/b>\uff1a<br \/>\n\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u518d\u767a\u884c\u3092\u7533\u8acb\u3059\u308b\u3088\u3046\u4fc3\u3059<\/li>\n<li><b>2\u5e74\u76ee\u4ee5\u964d\u3067\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u304c\u306a\u3044\u5834\u5408<\/b>\uff1a<br \/>\n\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5951\u7d04\u3057\u3066\u3044\u308b\u91d1\u878d\u6a5f\u95a2\u3078\u518d\u767a\u884c\u3092\u7533\u8acb\u3059\u308b\u3088\u3046\u4fc3\u3059<\/li>\n<\/ol>\n<\/div>\n<p>\u793e\u5185\u306e\u63d0\u51fa\u671f\u9650\u3092\u904e\u304e\u305d\u3046\u306a\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3068\u3044\u3046\u9078\u629e\u80a2\u304c\u3042\u308b\u3053\u3068\u3082\u3042\u308f\u305b\u3066\u4f1d\u3048\u308b\u3068\u3001\u5f93\u696d\u54e1\u304c\u843d\u3061\u7740\u3044\u3066\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u304c\u5c4a\u304f\u6642\u671f\u3092\u62bc\u3055\u3048\u3066\u5099\u3048\u308b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u5c4a\u304f\u306e\u306f\u30012\u5e74\u76ee\u4ee5\u964d\u306e10\u6708\u4e0b\u65ec\u9803\u3067\u3059\u3002<\/b><\/span>1\u5e74\u76ee\u306f\u5c4a\u304b\u305a\u3001\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>2\u5e74\u76ee\u4ee5\u964d\u306f\u3001\u521d\u5e74\u5ea6\u306e\u7533\u544a\u5185\u5bb9\u306b\u3082\u3068\u3065\u3044\u3066\u6b8b\u308a\u306e\u63a7\u9664\u671f\u9593\u5206\u304c\u307e\u3068\u3081\u3066\u90f5\u9001\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>11\u6708\u306b\u306a\u3063\u3066\u3082\u5c4a\u304b\u306a\u3044\u5834\u5408\u306f\u3001\u7d1b\u5931\u3084\u7533\u544a\u306e\u4e0d\u5099\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u306e\u554f\u3044\u5408\u308f\u305b\u3084\u518d\u767a\u884c\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u96fb\u5b50\u4ea4\u4ed8\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306f\u7d19\u3067\u5c4a\u304d\u307e\u305b\u3093\u3002\u62c5\u5f53\u8005\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u5c4a\u304f\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u3068\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u6848\u5185\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2481\/\" data-lkc-id=\"84\" 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\">\u3010\u30c1\u30a7\u30c3\u30af\u4ed8\u3011\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u5e74\u672b\u8abf\u6574\u30fb\u78ba\u5b9a\u7533\u544a\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/div><div class=\"lkc-excerpt\">    Point\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u5e74\u672b\u8abf\u6574\u306f\u3069\u3046\u9032\u3081\u308b\uff1f2\u5e74\u76ee\u4ee5\u964d\u306f\u66f8\u985e\u306e\u8ee2\u8a18\u3060\u3051\u3067\u624b\u7d9a\u304d\u304c\u7d42\u308f\u308a\u307e\u3059\u3002                    \u521d\u5e74\u5ea6\u306f\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b            \u7fcc\u5e74\u4ee5\u964d\u306f\u4f1a\u793e\u3078\u5fc5\u8981\u66f8\u985e\u3092\u63d0\u51fa\u3057\u5e74\u672b\u8abf\u6574\u3067\u624b\u7d9a\u304d\u3059\u308b            \u63a7\u9664\u7387\u3092\u639b\u3051\u3066\u623b\u308b\u7a0e\u984d\u3092\u6c42\u3081\u308b        \u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306a\u3069\u306f\u5165\u624b\u306b\u65e5\u6570\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u96c6\u3081\u59cb\u3081\u308b\u3068\u5b89\u5fc3\u3067\u3059\u3002\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff09\u306f\u30011\u5e74\u76ee\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u304c\u30012\u5e74\u76ee\u4ee5\u964d\u306a\u3089\u5e74\u672b\u8abf\u6574\u3060\u3051\u3067\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7d66\u4e0e\u62c5\u5f53\u8005\u306f\u5f93\u696d\u54e1\u304b\u3089\u63d0\u51fa\u3055\u308c\u308b\u7533\u544a\u66f8\u306e...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-lkc-id=\"925\" target=\"_blank\" rel=\"external 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