{"id":111368,"date":"2026-01-20T14:38:27","date_gmt":"2026-01-20T05:38:27","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=111368"},"modified":"2026-10-08T16:26:02","modified_gmt":"2026-10-08T07:26:02","slug":"%e3%80%90%e8%a8%88%e7%ae%97%e3%82%b7%e3%83%bc%e3%83%88%e4%bb%98%e3%80%91%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%ae%e6%89%80%e5%be%97%e9%87%91%e9%a1%8d%e3%81%a8%e3%81%af%ef%bc%9f%e7%b5%a6%e4%b8%8e","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/111368\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u306e\u6240\u5f97\u91d1\u984d\u3068\u306f\uff1f\u7d66\u4e0e\uff08\u53ce\u5165\uff09\u3068\u306e\u9055\u3044\u3010\u8a08\u7b97\u30b7\u30fc\u30c8\u4ed8\u3011"},"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\u6240\u5f97\u91d1\u984d\u306f\u3069\u3046\u51fa\u3059\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>1\u5e74\u9593\u306e\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u6b8b\u308a\u304c\u3001\u7a0e\u984d\u8a08\u7b97\u306e\u3082\u3068\u306b\u306a\u308b\u91d1\u984d\u3067\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u652f\u6255\u91d1\u984d\u304b\u3089\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u4ee4\u548c8\u5e74\u5206\u306f\u6700\u4f4e\u4fdd\u969c\u984d\u304c74\u4e07\u5186\u306b\u306a\u308b<\/li>\n<li>\u5e74\u53ce850\u4e07\u5186\u8d85\u306f\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3082\u5dee\u3057\u5f15\u304f<\/li>\n<\/ul>\n<p>\u53ce\u5165\u304c220\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u4e00\u5f8b\u3067\u5dee\u3057\u5f15\u3051\u307e\u3059\u304c\u3001\u305d\u308c\u3092\u8d85\u3048\u308b\u3068\u8a08\u7b97\u5f0f\u304c\u6bb5\u968e\u7684\u306b\u5909\u308f\u308a\u307e\u3059\u3002\n<\/p><\/div>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u306b\u66f8\u304f\u300c\u6240\u5f97\u91d1\u984d\u300d\u306f\u3001\u4f1a\u793e\u304b\u3089\u53d7\u3051\u53d6\u308b\u7d66\u4e0e\u306e\u7dcf\u984d\u3068\u306f\u9055\u3046\u91d1\u984d\u3067\u3059\u3002\u984d\u9762\u306e\u5e74\u53ce\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u5f8c\u306e\u6570\u5b57\u3067\u3001\u7a0e\u984d\u3084\u914d\u5076\u8005\u63a7\u9664\u306e\u5224\u5b9a\u306f\u3053\u3053\u3092\u57fa\u6e96\u306b\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u306f\u63a7\u9664\u984d\u305d\u306e\u3082\u306e\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u524d\u5e74\u3068\u540c\u3058\u611f\u899a\u3067\u8a08\u7b97\u3059\u308b\u3068\u305a\u308c\u304c\u51fa\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\/8394\/?provider=pa_basic&#038;provider_info=cv.111368.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\/2025\/07\/minibook_yearend_adjustment_salary_income_calculation.jpg\" 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>\u5e74\u672b\u8abf\u6574\u306e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u8a08\u7b97\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u30c6\u30f3\u30d7\u30ec\u30fc\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\u3067\u3044\u3046\u6240\u5f97\u91d1\u984d\u3068\u306f\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u6240\u5f97\u91d1\u984d\u306f\u30011\u5e74\u9593\u306e\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u3067\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u304b\u3089\u632f\u308a\u8fbc\u307e\u308c\u308b\u624b\u53d6\u308a\u984d\u3084\u3001\u984d\u9762\u306e\u7dcf\u652f\u7d66\u984d\uff08\u5e74\u53ce\uff09\u305d\u306e\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u81ea\u55b6\u696d\u8005\u3067\u3044\u3046\u300c\u58f2\u4e0a\u304b\u3089\u7d4c\u8cbb\u3092\u5f15\u3044\u305f\u5229\u76ca\u300d\u3068\u540c\u3058\u8003\u3048\u65b9\u3092\u4f1a\u793e\u54e1\u306b\u5f53\u3066\u306f\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u91d1\u984d\u3068\u53ce\u5165\u91d1\u984d\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u53ce\u5165\u91d1\u984d\u306f\u63a7\u9664\u3092\u5f15\u304f\u524d\u306e\u984d\u9762\u3001\u6240\u5f97\u91d1\u984d\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u5f8c\u306e\u984d\u3067\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u7528\u8a9e<\/th>\n<th>\u610f\u5473<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d<\/td>\n<td style=\"text-align: left;\">\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5f15\u304f\u524d\u306e\u7dcf\u652f\u7d66\u984d\u3002\u984d\u9762\u306e\u5e74\u53ce\u306b\u3042\u305f\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6240\u5f97\u91d1\u984d<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u624b\u53d6\u308a<\/td>\n<td style=\"text-align: left;\">\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u5f15\u304b\u308c\u3001\u5b9f\u969b\u306b\u53d7\u3051\u53d6\u308b\u91d1\u984d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u91d1\u306f\u624b\u53d6\u308a\u3084\u7dcf\u652f\u7d66\u984d\u3067\u306f\u306a\u304f\u3001\u6240\u5f97\u91d1\u984d\u304b\u3089\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u3082\u3068\u306b\u8a08\u7b97\u3057\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\/51486\/\" data-lkc-id=\"2250\" 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\u53ce\u5165\u91d1\u984d\u3068\u306f\uff1f\u6240\u5f97\u91d1\u984d\u3068\u306e\u9055\u3044\u30fb\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u53ce\u5165\u91d1\u984d\u3068\u6240\u5f97\u91d1\u984d\u306e\u9055\u3044\u3068\u306f\uff1f\u5e74\u672b\u8abf\u6574\u306e\u53ce\u5165\u91d1\u984d\u3068\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u30fb\u7a0e\u91d1\u63a7\u9664\u524d\u306e\u7dcf\u652f\u7d66\u984d\u3067\u3042\u308a\u3001\u305d\u3053\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u91d1\u984d\u304c\u6240\u5f97\u91d1\u984d\u3067\u3059\u3002\u53ce\u5165\u91d1\u984d\uff1d\u624b\u53d6\u308a\u3067\u306f\u306a\u304f\u7dcf\u652f\u7d66\u984d\u4ee4\u548c8\u5e74\u5206\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u304c74\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u3082\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u5909\u66f4Q. \u4ee4\u548c8\u5e74\u5206\u3067\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u59cb\u3081\u308b\u5e74\u53ce\u306e\u76ee\u5b89\u306f\uff1fA. \u57fa\u790e\u63a7\u9664104\u4e07\u5186\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u966474\u4e07\u5186\u306e\u5408\u8a08\u306b\u3088\u308a\u3001\u5e74\u53ce178\u4e07\u5186\u304c\u76ee\u5b89\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u7533\u544a\u66f8\u306b\u306f\u300c\u53ce\u5165\u91d1\u984d\u300d\u3092\u8a18\u5165\u3059\u308b\u6b04\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7dcf\u652f\u7d66\u984d\u3084\u6240\u5f97\u91d1\u984d\u3068\u6df7\u540c\u3057\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3067\u3059...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u7d66\u4e0e\u660e\u7d30\u3067\u78ba\u8a8d\u3059\u308b\u6b04<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u306f\u300c\u652f\u6255\u91d1\u984d\u300d\u304c\u53ce\u5165\u91d1\u984d\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u300d\u304c\u6240\u5f97\u91d1\u984d\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u660e\u7d30\u3067\u306f\u3001\u5404\u7a2e\u63a7\u9664\u304c\u5dee\u3057\u5f15\u304b\u308c\u308b\u524d\u306e\u300c\u7dcf\u652f\u7d66\u984d\u300d\u304c\u53ce\u5165\u91d1\u984d\u3067\u3059\u3002<\/p>\n<p>\u9805\u76ee\u540d\u306f\u69d8\u5f0f\u306b\u3088\u3063\u3066\u8868\u8a18\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u63a7\u9664\u524d\u306e\u7dcf\u984d\u304b\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u304b\u3067\u898b\u5206\u3051\u3066\u304f\u3060\u3055\u3044\u3002\u66f8\u985e\u306f\u5e74\u984d\u3067\u8a18\u5165\u3059\u308b\u305f\u3081\u3001\u6708\u3005\u306e\u7dcf\u652f\u7d66\u984d\u3068\u8cde\u4e0e\u3092\u5408\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u306b\u542b\u307e\u308c\u308b\u3082\u306e\u3068\u542b\u307e\u308c\u306a\u3044\u3082\u306e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u5143\u3068\u306a\u308b\u300c\u53ce\u5165\u300d\u306b\u306f\u3001\u57fa\u672c\u7684\u306b\u6bce\u6708\u306e\u7d66\u4e0e\u3084\u6b8b\u696d\u4ee3\u3001\u8cde\u4e0e\u304c\u542b\u307e\u308c\u307e\u3059\u304c\u3001\u3059\u3079\u3066\u304c\u542b\u307e\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u624b\u5f53\u306a\u3069\u306f\u3001\u305d\u3082\u305d\u3082\u53ce\u5165\u91d1\u984d\uff08\u304a\u3088\u3073\u6240\u5f97\u91d1\u984d\uff09\u306e\u8a08\u7b97\u304b\u3089\u9664\u5916\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u53ce\u5165\u30fb\u6240\u5f97\u306b\u542b\u307e\u308c\u308b\u4e3b\u306a\u3082\u306e\u3011<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6bce\u6708\u306e\u57fa\u672c\u7d66\u3001\u6642\u9593\u5916\u30fb\u4f11\u65e5\u30fb\u6df1\u591c\u52b4\u50cd\u306a\u3069\u306e\u6b8b\u696d\u4ee3<\/li>\n<li>\u5f79\u8077\u624b\u5f53\u3001\u5bb6\u65cf\u624b\u5f53\u3001\u4f4f\u5b85\u624b\u5f53\u306a\u3069\u306e\u5404\u7a2e\u624b\u5f53<\/li>\n<li>\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09<\/li>\n<li>\u91d1\u92ad\u4ee5\u5916\u3067\u652f\u7d66\u3055\u308c\u305f\u73fe\u7269\u7d66\u4e0e\uff08\u98df\u4e8b\u4ee3\u3084\u5546\u54c1\u306a\u3069\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\uff09<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u53ce\u5165\u30fb\u6240\u5f97\u306b\u542b\u307e\u308c\u306a\u3044\u4e3b\u306a\u3082\u306e\uff08\u975e\u8ab2\u7a0e\uff09\u3011<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u901a\u52e4\u624b\u5f53\uff08\u670815\u4e07\u5186\u307e\u3067\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u5185\uff09<\/li>\n<li>\u51fa\u5f35\u65c5\u8cbb\uff08\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u7bc4\u56f2\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u8a08\u7b97\u3092\u884c\u3046\u969b\u306f\u3001\u7d66\u4e0e\u660e\u7d30\u306e\u7dcf\u652f\u7d66\u984d\u304b\u3089\u3001\u901a\u52e4\u624b\u5f53\u306a\u3069\u306e\u975e\u8ab2\u7a0e\u5206\u3092\u9664\u5916\u3057\u305f\u91d1\u984d\uff08\u8ab2\u7a0e\u652f\u7d66\u984d\uff09\u3092\u96c6\u8a08\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\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\u6240\u5f97\u91d1\u984d\u306f\u3069\u306e\u624b\u9806\u3067\u8a08\u7b97\u3059\u308b\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u6240\u5f97\u91d1\u984d\u306f\u300c\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d \uff0d \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u304c74\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u305f\u3081\u3001\u524d\u5e74\u307e\u3067\u3068\u540c\u3058\u8868\u3092\u4f7f\u3046\u3068\u91d1\u984d\u304c\u305a\u308c\u307e\u3059\u3002<\/p>\n<p>\u53ce\u5165\u91d1\u984d\u306b\u5fdc\u3058\u3066\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u901f\u7b97\u8868\u3092\u7528\u3044\u3066\u8a08\u7b97\u3059\u308b\u3068\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002<\/p>\n<h3>1.\u5e74\u9593\u306e\u53ce\u5165\u91d1\u984d\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u305d\u306e\u5e74\u306e1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306b\u652f\u6255\u3044\u304c\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u3068\u8cde\u4e0e\u3092\u5408\u8a08\u3057\u307e\u3059\u3002<\/b><\/span>\u57fa\u6e96\u306b\u306a\u308b\u306e\u306f\u652f\u7d66\u65e5\u3067\u3059\u300212\u6708\u5206\u306e\u7d66\u4e0e\u304c\u7fcc\u5e741\u6708\u306b\u632f\u308a\u8fbc\u307e\u308c\u308b\u5834\u5408\u306f\u3001\u7fcc\u5e74\u5206\u306e\u53ce\u5165\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/p>\n<p>\u652f\u7d66\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u6708\u306f\u898b\u7a4d\u984d\u3092\u542b\u3081\u307e\u3059\u3002\u4e2d\u9014\u5165\u793e\u306e\u5834\u5408\u306f\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53d6\u308a\u5bc4\u305b\u3001\u524d\u8077\u5206\u3082\u5408\u7b97\u3057\u307e\u3059\u3002\u975e\u8ab2\u7a0e\u306e\u901a\u52e4\u624b\u5f53\u3092\u542b\u3081\u3066\u3044\u306a\u3044\u304b\u518d\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>2.\u53ce\u5165\u91d1\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u4f1a\u793e\u54e1\u306e\u5fc5\u8981\u7d4c\u8cbb\u306b\u3042\u305f\u308b\u3082\u306e\u3067\u3001\u5c4a\u51fa\u3092\u3057\u306a\u304f\u3066\u3082\u5168\u54e1\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u4ee4\u548c8\u5e74\u5206\uff082026\u5e74\u5206\uff09\u4ee5\u5f8c\u306e\u63a7\u9664\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d<\/th>\n<th>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">2,200,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">740,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,200,001\u5186\u301c3,600,000\u5186<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d730\uff05\uff0b80,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">3,600,001\u5186\u301c6,600,000\u5186<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d720\uff05\uff0b440,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">6,600,001\u5186\u301c8,500,000\u5186<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d710\uff05\uff0b1,100,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">8,500,001\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">1,950,000\u5186\uff08\u4e0a\u9650\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ee4\u548c7\u5e74\u5206\u307e\u3067\u306f\u6700\u4f4e\u4fdd\u969c\u984d\u304c65\u4e07\u5186\u3067\u3001\u9069\u7528\u7bc4\u56f2\u3082\u53ce\u5165190\u4e07\u5186\u4ee5\u4e0b\u307e\u3067\u3067\u3057\u305f\u3002\u306a\u304a\u53ce\u5165\u91d1\u984d\u304c660\u4e07\u5186\u672a\u6e80\u306e\u3068\u304d\u306f\u3001\u4e0a\u306e\u8868\u3067\u306f\u306a\u304f\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\uff08\u6240\u5f97\u7a0e\u6cd5\u5225\u8868\u7b2c\u4e94\uff09\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u6539\u6b63\u306f\u4ee4\u548c8\u5e7412\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u3001\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u300211\u6708\u307e\u3067\u306e\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u5909\u66f4\u306f\u306a\u304f\u300112\u6708\u306e\u5e74\u672b\u8abf\u6574\u3067\u307e\u3068\u3081\u3066\u7cbe\u7b97\u3057\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\/94813\/\" data-lkc-id=\"602\" 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\u65742026\u5e74(\u4ee4\u548c8\u5e74)\u306e\u5909\u66f4\u70b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">    Point\u4ee4\u548c8\u5e74\u306e\u5e74\u672b\u8abf\u6574\u306f\u4f55\u304c\u5909\u308f\u308b\uff1f\u57fa\u790e\u63a7\u9664\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u306b\u3088\u308a\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6700\u4f4e\u9650\u304c178\u4e07\u5186\u307e\u3067\u5e83\u304c\u308a\u307e\u3059\u3002                    \u57fa\u790e\u63a7\u9664\u306f\u7279\u4f8b\u3067\u6700\u5927104\u4e07\u5186\u306b\u306a\u308b            \u6276\u990a\u306e\u8981\u4ef6\u304c\u7d66\u4e0e\u53ce\u5165136\u4e07\u5186\u307e\u3067\u5e83\u304c\u308b            \u7279\u4f8b\u5206\u306f12\u6708\u306e\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3059\u308b        12\u6708\u304b\u3089\u65b0\u305f\u306b\u6276\u990a\u306b\u5165\u308b\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u3001\u7533\u544a\u66f8\u306e\u518d\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u5206\u306e\u6240\u5f97\u7a0e\u306f\u3001\u57fa\u790e\u63a7\u9664\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u3055\u3089\u306b\u62e1\u5145\u3055\u308c\u3001\u8ab2\u7a0e\u6700\u4f4e\u9650\u304c\u7d66\u4e0e\u53ce\u5165\u30d9\u30fc\u30b9\u3067178\u4e07\u5186\u307e\u3067\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u3082...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>3.\u5e74\u53ce850\u4e07\u5186\u8d85\u306f\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce850\u4e07\u5186\u3092\u8d85\u3048\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u306f\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3082\u3042\u308f\u305b\u3066\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5b50\u80b2\u3066\u4e16\u5e2f\u3084\u4ecb\u8b77\u3092\u884c\u3046\u4e16\u5e2f\u306e\u8ca0\u62c5\u304c\u5897\u3048\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e\u3067\u3001\u5bfe\u8c61\u306f\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u672c\u4eba\u304c\u7279\u5225\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b<\/li>\n<li>\u5e74\u9f6223\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b<\/li>\n<li>\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u307e\u305f\u306f\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;margin-bottom: 1em;\"><strong>\u63a7\u9664\u984d \uff1d\uff08\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d \uff0d 850\u4e07\u5186\uff09\u00d7 10\uff05<\/p>\n<p>\u203b\u53ce\u5165\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u4e00\u5f8b1,000\u4e07\u5186\u3068\u3057\u3066\u8a08\u7b97\uff08\u63a7\u9664\u984d\u306e\u4e0a\u9650\u306f15\u4e07\u5186\uff09<\/strong><\/div>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u91d1\u984d\u304b\u3089\u3001\u3055\u3089\u306b\u3053\u306e\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u300c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\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\u548c8\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><\/p>\n<h2>\u5e74\u53ce\u5225\u306b\u898b\u305f\u6240\u5f97\u91d1\u984d\u306f\u3044\u304f\u3089\u306b\u306a\u308b\uff1f<\/h2>\n<p>\u5e74\u53ce\u306e\u4f8b\u3067\u91d1\u984d\u611f\u3092\u78ba\u304b\u3081\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u8a08\u7b97\u306b\u4f7f\u3046\u53ce\u5165\u91d1\u984d\u306f\u3001\u975e\u8ab2\u7a0e\u306e\u901a\u52e4\u624b\u5f53\u3084\u51fa\u5f35\u65c5\u8cbb\u3092\u9664\u3044\u305f\u91d1\u984d\u3067\u3059\u3002\u7dcf\u652f\u7d66\u984d420\u4e07\u5186\u306e\u3046\u3061\u901a\u52e4\u624b\u5f53\u304c20\u4e07\u5186\u306a\u3089\u3001\u53ce\u5165\u91d1\u984d\u306f400\u4e07\u5186\u3067\u3059\u3002<\/p>\n<h3>\u5e74\u53ce120\u4e07\u5186\u306e\u5834\u5408\uff08\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u53ce\u5165\u304c220\u4e07\u5186\u4ee5\u4e0b\u306e\u305f\u3081\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u4e00\u5f8b74\u4e07\u5186\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u53ce\u5165\u91d1\u984d<\/b>\uff1a1,200,000\u5186<\/li>\n<li><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/b>\uff1a740,000\u5186<\/li>\n<li><b>\u6240\u5f97\u91d1\u984d<\/b>\uff1a1,200,000\u5186 \uff0d 740,000\u5186 \uff1d 460,000\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u4ee4\u548c7\u5e74\u5206\u307e\u3067\u306f\u6240\u5f97\u91d1\u984d\u304c55\u4e07\u5186\u3067\u3057\u305f\u304c\u3001\u63a7\u9664\u984d\u304c\u4e0a\u304c\u308a46\u4e07\u5186\u306b\u4e0b\u304c\u308a\u307e\u3057\u305f\u3002\u6276\u990a\u89aa\u65cf\u3084\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306e\u6240\u5f97\u8981\u4ef6\u308262\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165136\u4e07\u5186\u4ee5\u4e0b\uff09\u306b\u5e83\u304c\u3063\u3066\u3044\u307e\u3059\u3002\u57fa\u790e\u63a7\u9664104\u4e07\u5186\u3092\u5408\u308f\u305b\u308b\u3068\u3001\u7d66\u4e0e\u53ce\u5165178\u4e07\u5186\u307e\u3067\u306f\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5e74\u53ce400\u4e07\u5186\u306e\u5834\u5408\uff08\u4f1a\u793e\u54e1\u306a\u3069\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u53ce\u5165\u304c360\u4e07\u5186\u8d85660\u4e07\u5186\u4ee5\u4e0b\u306e\u533a\u5206\u306b\u3042\u305f\u308b\u305f\u3081\u3001\u63a7\u9664\u984d\u306f\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u53ce\u5165\u91d1\u984d<\/b>\uff1a4,000,000\u5186<\/li>\n<li><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/b>\uff1a4,000,000\u5186 \u00d7 20\uff05 \uff0b 440,000\u5186 \uff1d 1,240,000\u5186<\/li>\n<li><b>\u6240\u5f97\u91d1\u984d<\/b>\uff1a4,000,000\u5186 \uff0d 1,240,000\u5186 \uff1d 2,760,000\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u533a\u5206\u306f\u4ee4\u548c8\u5e74\u5206\u3067\u3082\u5909\u308f\u3063\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u91d1\u984d\u306f\u524d\u5e74\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<h3>\u5e74\u53ce1,000\u4e07\u5186\u306723\u6b73\u672a\u6e80\u306e\u5b50\u304c\u3044\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u4e0a\u9650\u3068\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u4e21\u65b9\u304c\u95a2\u308f\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u53ce\u5165\u91d1\u984d<\/b>\uff1a10,000,000\u5186<\/li>\n<li><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/b>\uff1a1,950,000\u5186\uff08\u4e0a\u9650\uff09<\/li>\n<li><b>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u984d<\/b>\uff1a\uff0810,000,000\u5186 \uff0d 8,500,000\u5186\uff09\u00d7 10\uff05 \uff1d 150,000\u5186<\/li>\n<li><b>\u6240\u5f97\u91d1\u984d<\/b>\uff1a10,000,000\u5186 \uff0d 1,950,000\u5186 \uff0d 150,000\u5186 \uff1d 7,900,000\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index\/kyuyosyotokusya.htm\" rel=\"noopener\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u8005\uff08\u5f93\u696d\u54e1\uff09\u306e\u65b9\u3078\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7533\u544a\u66f8\u306b\u66f8\u304f\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306f\u3069\u3046\u51fa\u3059\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u6b04\u306b\u305d\u306e\u5e74\u306e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\u3068\u4e00\u4f53\u306e\u69d8\u5f0f\u3067\u3001\u5e74\u672b\u6642\u70b9\u306e\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u898b\u8fbc\u307f\u306e\u6570\u5b57\u3092\u66f8\u304d\u307e\u3059\u3002<\/p>\n<h3>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u7d66\u4e0e\u6240\u5f97\u306e\u898b\u7a4d\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u53ce\u5165\u91d1\u984d\u306e\u6b04\u306b\u306f\u7d66\u4e0e\u3068\u8cde\u4e0e\u306e\u898b\u8fbc\u307f\u5408\u8a08\u3092\u3001\u6240\u5f97\u91d1\u984d\u306e\u6b04\u306b\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8907\u6570\u306e\u52e4\u52d9\u5148\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3059\u3079\u3066\u5408\u7b97\u3057\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>1\u6708\u304b\u308912\u6708\u307e\u3067\u306e\u7d66\u4e0e\u3068\u8cde\u4e0e\u306e\u898b\u8fbc\u307f\u984d\u3092\u5408\u8a08\u3059\u308b<\/li>\n<li>\u901f\u7b97\u8868\u307e\u305f\u306f\u7533\u544a\u66f8\u306e\u88cf\u9762\u306e\u8a08\u7b97\u5f0f\u3067\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u6c42\u3081\u308b<\/li>\n<li>\u53ce\u5165\u91d1\u984d\u304b\u3089\u63a7\u9664\u984d\u3092\u5f15\u3044\u305f\u91d1\u984d\u3092\u6240\u5f97\u91d1\u984d\u306e\u6b04\u306b\u8a18\u5165\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u4ee4\u548c8\u5e74\u5206\u306e\u7533\u544a\u66f8\u306f\u524d\u5e74\u5206\u304b\u3089\u69d8\u5f0f\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u914d\u5e03\u524d\u306b\u6700\u65b0\u306e\u69d8\u5f0f\u3092\u78ba\u304b\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u526f\u696d\u306e\u4e8b\u696d\u6240\u5f97\u3084\u5bb6\u8cc3\u53ce\u5165\u306a\u3069\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916\u3067\u3059\u304c\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u306f\u542b\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u7d66\u4e0e\u6240\u5f97\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u3060\u3051\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u304c\u3042\u308b\u4eba\u306f\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u57fa\u790e\u63a7\u9664\u306e\u5224\u5b9a\u306b\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3092\u4f7f\u3046\u305f\u3081\u3001\u7533\u544a\u66f8\u306b\u306f\u7d66\u4e0e\u6240\u5f97\u3068\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u3092\u5408\u7b97\u3057\u305f\u898b\u7a4d\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u5206\u306e\u57fa\u790e\u63a7\u9664\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d489\u4e07\u5186\u4ee5\u4e0b\u3067104\u4e07\u5186\u3001489\u4e07\u5186\u8d85655\u4e07\u5186\u4ee5\u4e0b\u306767\u4e07\u5186\u3001655\u4e07\u5186\u8d852,350\u4e07\u5186\u4ee5\u4e0b\u306762\u4e07\u5186\u3068\u6bb5\u968e\u7684\u306b\u5909\u308f\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\uff08\u4ee4\u548c8\u5e744\u6708\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u6240\u5f97\u91d1\u984d\u8a08\u7b97\u306b\u5f79\u7acb\u3064\u30c4\u30fc\u30eb\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u624b\u8a08\u7b97\u3067\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u304c\u3001\u5bfe\u8c61\u4eba\u6570\u304c\u5897\u3048\u308b\u307b\u3069\u5165\u529b\u30df\u30b9\u304c\u8d77\u304d\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u7121\u6599\u3067\u4f7f\u3048\u308b\u30c4\u30fc\u30eb\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u53ce\u5165\u91d1\u984d\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u305c\u3072\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\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\/8394\/?provider=pa_basic&#038;provider_info=cv.111368.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\/2025\/07\/minibook_yearend_adjustment_salary_income_calculation.jpg\" 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>\u5e74\u672b\u8abf\u6574\u306e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u8a08\u7b97\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u30c6\u30f3\u30d7\u30ec\u30fc\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    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