{"id":111374,"date":"2026-01-20T14:38:29","date_gmt":"2026-01-20T05:38:29","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=111374"},"modified":"2026-03-31T15:57:26","modified_gmt":"2026-03-31T06:57:26","slug":"%e6%89%b6%e9%a4%8a%e3%81%af12%e6%9c%88%e3%81%ab%e5%83%8d%e3%81%84%e3%81%9f%e5%88%86%e3%82%82%e5%90%ab%e3%82%80%ef%bc%9f1%e6%9c%88%e6%94%af%e7%b5%a6%e3%81%ae%e7%b5%a6%e4%b8%8e%e3%81%ae%e5%a0%b4","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/111374\/","title":{"rendered":"\u6276\u990a\u306f12\u6708\u306b\u50cd\u3044\u305f\u5206\u3082\u542b\u3080\uff1f1\u6708\u652f\u7d66\u306e\u7d66\u4e0e\u306e\u5834\u5408\u3092\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" 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title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u53ce\u5165\u306e\u8a08\u4e0a\u6642\u671f\u306f\u3001\u5b9f\u969b\u306e\u7d66\u4e0e\u306e\u652f\u7d66\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u300112\u6708\u306b\u3069\u308c\u3060\u3051\u591a\u304f\u50cd\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u7d66\u4e0e\u306e\u652f\u7d66\u65e5\u304c\u7fcc\u5e741\u6708\u3067\u3042\u308c\u3070\u3001\u524d\u5e74\uff08\u4eca\u5e74\uff09\u306e\u5e74\u53ce\u306b\u306f\u542b\u307e\u308c\u305a\u3001\u7fcc\u5e74\u306e\u5e74\u53ce\u3068\u3057\u3066\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7d66\u4e0e\u304c\u672b\u7de0\u3081\u30fb\u7fcc\u670815\u65e5\u6255\u3044\u306e\u4f01\u696d\u306e\u5834\u5408\u30012025\u5e7412\u6708\u306e\u52e4\u52d9\u5206\u306f2026\u5e741\u670815\u65e5\u306b\u652f\u6255\u308f\u308c\u307e\u3059\u3002\u3053\u306e\u91d1\u984d\u306f2026\u5e74\u5206\u306e\u5e74\u53ce\u3068\u3057\u3066\u8a08\u7b97\u304c\u30b9\u30bf\u30fc\u30c8\u3057\u307e\u3059\u3002\u5f93\u696d\u54e1\u304c\u4eca\u5e74123\u4e07\u5186\u3092\u8d85\u3048\u305d\u3046\u3060\u304b\u3089\u4f11\u3080\u3068\u7533\u3057\u51fa\u3066\u3082\u3001\u652f\u7d66\u65e5\u304c\u6765\u5e74\u306a\u3089\u305d\u306e\u8abf\u6574\u306f\u4eca\u5e74\u306e\u7a0e\u984d\u306b\u306f\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2509.htm\" target=\"_blank\" rel=\"noopener\">No.2509\u2003\u7d66\u4e0e\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\u306e\u53ce\u5165\u3059\u3079\u304d\u6642\u671f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u4ee5\u4e0b\u306e\u8868\u3067\u4e00\u822c\u7684\u306a\u30d1\u30bf\u30fc\u30f3\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7de0\u3081\u65e5\u30fb\u652f\u6255\u65e5<\/th>\n<th>12\u6708\u306b\u50cd\u3044\u305f\u5206\u306e\u6271\u3044<\/th>\n<th>\u6276\u990a\u5224\u5b9a\uff08\u5e74\u53ce\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6708\u672b\u7de0\u3081\u30fb\u7fcc\u670810\u65e5\u6255\u3044<\/td>\n<td>\u7fcc\u5e741\u670810\u65e5\u306b\u652f\u7d66<\/td>\n<td><strong>\u7fcc\u5e74\u306e\u5e74\u53ce<\/strong>\u306b\u542b\u307e\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td>20\u65e5\u7de0\u3081\u30fb\u5f53\u6708\u672b\u6255\u3044<\/td>\n<td>12\u670820\u65e5\u5206\u307e\u306712\u6708\u672b\u306b\u652f\u7d66<\/td>\n<td><strong>\u4eca\u5e74\u306e\u5e74\u53ce<\/strong>\u306b\u542b\u307e\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td>15\u65e5\u7de0\u3081\u30fb\u5f53\u670825\u65e5\u6255\u3044<\/td>\n<td>12\u670815\u65e5\u5206\u307e\u306712\u670825\u65e5\u652f\u7d66<\/td>\n<td><strong>\u4eca\u5e74\u306e\u5e74\u53ce<\/strong>\u306b\u542b\u307e\u308c\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u793e\u4f1a\u4fdd\u967a\u306f\u898b\u8fbc\u307f\u5e74\u53ce\u3067\u5224\u5b9a\u3059\u308b\u305f\u308112\u6708\u306e\u50cd\u304d\u65b9\u304c\u5f71\u97ff\u3059\u308b<\/h3>\n<p><span 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u306e\u57fa\u672c\u624b\u5f53\uff08\u5931\u696d\u4fdd\u967a\uff09\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2533\/\" data-internallinksmanager029f6b8e52c=\"551\" title=\"\u5e74\u91d1\u53ce\u5165\">\u5e74\u91d1\u53ce\u5165<\/a>\u3001\u5065\u5eb7\u4fdd\u967a\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1895\/\" data-internallinksmanager029f6b8e52c=\"537\" title=\"\u50b7\u75c5\u624b\u5f53\">\u50b7\u75c5\u624b\u5f53<\/a>\u91d1\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50095\/\" data-internallinksmanager029f6b8e52c=\"534\" title=\"\u51fa\u7523\u624b\u5f53\u91d1\">\u51fa\u7523\u624b\u5f53\u91d1<\/a>\u306a\u3069\u3082\u542b\u307e\u308c\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e00\u6642\u7684\u306b\u6b8b\u696d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e8b\u696d\u4e3b\u304c\u8a3c\u660e\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5f15\u304d\u7d9a\u304d\u6276\u990a\u306b\u5165\u308c\u7d9a\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5bfe\u5fdc\u3092\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u4ee4\u548c7\u5e7410\u6708\u4ee5\u964d\u304b\u3089\u3001\u88ab\u4fdd\u967a\u8005\u306e\u914d\u5076\u8005\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u6276\u990a\u8a8d\u5b9a\u3092\u53d7\u3051\u308b\u4eba\u304c19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\uff08\u6276\u990a\u8a8d\u5b9a\u65e5\u304c\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u306e\u5e74\u9f62\uff09\u306e\u5834\u5408\u306f\u3001\u5e74\u9593\u53ce\u5165\u304c130\u4e07\u5186\u672a\u6e80\u304b\u3089150\u4e07\u5186\u672a\u6e80\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/tekiyo\/hihokensha1\/20141202.html\" target=\"_blank\" rel=\"noopener\">\u5f93\u696d\u54e1\uff08\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\uff09\u304c\u5bb6\u65cf\u3092\u88ab\u6276\u990a\u8005\u306b\u3059\u308b\u3068\u304d\u3001\u88ab\u6276\u990a\u8005\u306b\u7570\u52d5\u304c\u3042\u3063\u305f\u3068\u304d\u306e\u624b\u7d9a\u304d\uff5c\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb<br \/>\n<\/a><a href=\"https:\/\/www.nenkin.go.jp\/oshirase\/taisetu\/2025\/202508\/0819.html\" target=\"_blank\" rel=\"noopener\">19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u65b9\u306e\u88ab\u6276\u990a\u8005\u8a8d\u5b9a\u306b\u304a\u3051\u308b\u5e74\u9593\u53ce\u5165\u8981\u4ef6\u304c\u5909\u308f\u308a\u307e\u3059\uff5c\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb<\/a><\/p>\n<h2>1\u6708\u652f\u7d66\u306e\u7d66\u4e0e\u304c\u95a2\u308f\u308b\u6700\u65b0\u306e\u5e74\u53ce\u306e\u58c1\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>1\u6708\u306b\u53d7\u3051\u53d6\u308b\u7d66\u4e0e\u306f\u3001\u7a0e\u5236\u4e0a\u306f\u65b0\u3057\u3044\u5e74\u306e\u5e74\u53ce\u306e\u4e00\u90e8\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u793e\u4f1a\u4fdd\u967a\u4e0a\u306f\u52a0\u5165\u8981\u4ef6\u306e\u5224\u5b9a\u6750\u6599\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>2025\u5e74\u4ee5\u964d\u306e\u5236\u5ea6\u5909\u66f4\u306b\u3088\u308a\u3001\u5f93\u6765\u306e103\u4e07\u5186\u3067\u306f\u306a\u304f\u300c123\u4e07\u5186\u306e\u58c1\u300d\u306a\u3069\u304c\u65b0\u305f\u306a\u57fa\u6e96\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u3082\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53ce\u5165\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u3057\u304b\u306a\u3044\u4eba\u306e\u6700\u65b0\u306e\u5e74\u53ce\u306e\u58c1\u3068\u3001\u305d\u308c\u305e\u308c\u306e\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u7d66\u4e0e\u306e\u8003\u3048\u65b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u30102025\u5e74\u4ee5\u964d\u306e\u5e74\u53ce\u306e\u58c1\u3068\u7a0e\u30fb\u793e\u4f1a\u4fdd\u967a\u306e\u5224\u5b9a\u3011<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"20%\">\u5e74\u53ce\u306e\u76ee\u5b89<\/th>\n<th width=\"40%\">\u7a0e\u91d1\u30fb\u63a7\u9664\u3078\u306e\u5f71\u97ff<\/th>\n<th width=\"40%\">\u793e\u4f1a\u4fdd\u967a\u3078\u306e\u5f71\u97ff<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">106\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u5f71\u97ff\u306a\u3057<\/p>\n<p>\u4f4f\u6c11\u7a0e\u30fb\u6240\u5f97\u7a0e\uff1a\u304b\u304b\u3089\u306a\u3044<\/p>\n<p><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>\uff1a\u5bfe\u8c61<\/td>\n<td rowspan=\"3\" style=\"text-align: left;\">\u6761\u4ef6\u306b\u3088\u308a\u52a0\u5165\uff08\u4ee5\u4e0b\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\uff09<\/p>\n<ul>\n<li>\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u304c\u903120\u6642\u9593\u4ee5\u4e0a<\/li>\n<li>\u6708\u984d\u8cc3\u91d1\u304c8.8\u4e07\u5186\u4ee5\u4e0a<\/li>\n<li>2\u30f6\u6708\u3092\u8d85\u3048\u308b\u96c7\u7528\u898b\u8fbc\u307f\u304c\u3042\u308b<\/li>\n<li>\u5b66\u751f\u3067\u306f\u306a\u3044<\/li>\n<li>\u5f93\u696d\u54e1\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"525\" title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a>\u306e\u88ab\u4fdd\u967a\u8005\uff0951\u4eba\u4ee5\u4e0a\u306e\u4f01\u696d<\/li>\n<\/ul>\n<p>\u203b\u6708\u53ce\u306b\u6b8b\u696d\u4ee3\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2640\/\" data-internallinksmanager029f6b8e52c=\"523\" title=\"\u4ea4\u901a\u8cbb\">\u4ea4\u901a\u8cbb<\/a>\u306f\u542b\u307e\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">110\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u4f4f\u6c11\u7a0e\u304c\u304b\u304b\u308b<\/p>\n<p>\u6240\u5f97\u7a0e\uff1a\u304b\u304b\u3089\u306a\u3044<\/p>\n<p>\u914d\u5076\u8005\u63a7\u9664\uff1a\u5bfe\u8c61<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">123\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u6240\u5f97\u7a0e\uff1a\u304b\u304b\u3089\u306a\u3044<\/p>\n<p>\u914d\u5076\u8005\u63a7\u9664\uff1a\u5bfe\u8c61\u5916<\/p>\n<p>\u203b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"64\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a>\u3078\u5207\u66ff<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">130\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u4f4f\u6c11\u7a0e\uff1a\u304b\u304b\u308b<\/p>\n<p>\u6240\u5f97\u7a0e\uff1a\u304b\u304b\u3089\u306a\u3044<\/p>\n<p>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff1a\u5bfe\u8c61<\/td>\n<td style=\"text-align: left;\">\u6276\u990a\u3092\u5916\u308c\u308b\uff08\u914d\u5076\u8005\u4ee5\u5916\u306e19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u4eba\u306e\u5834\u5408\u306f150\u4e07\u5186\u672a\u6e80\u306e\u4f8b\u5916\u3042\u308a\uff09<\/p>\n<p>\u5f93\u696d\u54e1\uff08\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\uff0950\u4eba\u4ee5\u4e0b\u3082\u5bfe\u8c61<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">160\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff1a\u6e1b\u984d\u958b\u59cb<\/p>\n<p>\u203b201\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u6d88\u5931<\/p>\n<p>\u203b\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c132\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>95\u4e07\u5186\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081<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\u4eba\u306f160\u4e07\u5186\u307e\u3067\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044<\/td>\n<td style=\"text-align: left;\">\u52a0\u5165\u4e2d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u7a0e\u5236\u4e0a\u306e\u58c1\uff08110\u4e07\u30fb123\u4e07\u30fb150\u4e07\uff09\u306f1\u6708\u304b\u308912\u6708\u306e\u652f\u7d66\u984d\u3067\u6c7a\u307e\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a0e\u91d1\u306e\u58c1\u306f\u30011\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306b\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u306e\u5408\u8a08\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002<\/b><\/span>1\u6708\u652f\u7d66\u5206\u306f\u3053\u3053\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>110\u4e07\u5186\u306e\u58c1\uff08\u4f4f\u6c11\u7a0e\uff09<\/strong><br \/>\n\u5e74\u53ce\u304c110\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u4f4f\u6c11\u7a0e\u304c\u304b\u304b\u308a\u59cb\u3081\u307e\u3059\u3002\u5f93\u6765\u306e100\u4e07\u5186\u7b49\u306e\u57fa\u6e96\u304b\u3089\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u6240\u5f97\u7a0e\u3088\u308a\u5148\u306b\u767a\u751f\u3059\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<li><strong>123\u4e07\u5186\u306e\u58c1\uff08\u6240\u5f97\u7a0e\u30fb\u6276\u990a\u63a7\u9664\uff09<\/strong><br \/>\n\u304b\u3064\u3066\u306e103\u4e07\u5186\u306e\u58c1\u306b\u4ee3\u308f\u308b\u57fa\u6e96\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c132\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u57fa\u790e\u63a7\u966495\u4e07\u5186\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u4eba\u306f160\u4e07\u5186\u307e\u3067\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u540c\u6642\u306b\u3001\u89aa\u3084\u89aa\u65cf\u306e\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u3001\u914d\u5076\u8005\u306e\u5834\u5408\u306f\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u304b\u3089\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d\u3078\u5207\u308a\u66ff\u308f\u308a\u307e\u3059\u3002<\/li>\n<li><strong>160\u4e07\u5186\u306e\u58c1\uff08\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u30fb\u6e80\u984d\uff09<\/strong><br \/>\n\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u304c\u6e80\u984d\u53d7\u3051\u3089\u308c\u308b\u4e0a\u9650\u984d\u3067\u3059\u3002\u3053\u3053\u3092\u8d85\u3048\u308b\u3068\u63a7\u9664\u984d\u304c\u6bb5\u968e\u7684\u306b\u6e1b\u5c11\u3057\u59cb\u3081\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u793e\u4f1a\u4fdd\u967a\u306e\u58c1\uff08106\u4e07\u30fb130\u4e07\uff09\u306f\u6708\u3005\u306e\u7d66\u4e0e\u984d\u3068\u5951\u7d04\u5185\u5bb9\u3067\u6c7a\u307e\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\u306e\u58c1\u306f\u3001\u5e74\u9593\u306e\u7d2f\u8a08\u984d\u3092\u5f85\u305f\u305a\u306b\u3001\u6708\u3005\u306e\u8cc3\u91d1\u3084\u52b4\u50cd\u6761\u4ef6\u3067\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>106\u4e07\u5186\u306e\u58c1\uff08\u6708\u984d8.8\u4e07\u5186\uff09<\/strong><br \/>\n\u5f93\u696d\u54e1\u657051\u4eba\u4ee5\u4e0a\u306e\u4f01\u696d\u306a\u3069\u3067\u3001\u903120\u6642\u9593\u4ee5\u4e0a\u304b\u3064\u6708\u984d\u8cc3\u91d18.8\u4e07\u5186\u4ee5\u4e0a\uff08\u5e74\u7d04106\u4e07\u5186\uff09\u3067\u50cd\u304f\u5834\u5408\u3001\u793e\u4f1a\u4fdd\u967a\uff08\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\uff09\u3078\u306e\u52a0\u5165\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u306e\u5224\u5b9a\u306b\u306f\u6b8b\u696d\u4ee3\u3084\u4ea4\u901a\u8cbb\u306f\u542b\u307f\u307e\u305b\u3093\u3002\u6708\u984d8.8\u4e07\u5186\u4ee5\u4e0a\u306e\u8981\u4ef6\u306f\u3001\u4eca\u5f8c\u64a4\u5ec3\u3055\u308c\u308b\u4e88\u5b9a\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/li>\n<li><strong>130\u4e07\u5186\u306e\u58c1\uff08\u6708\u984d\u7d0410.8\u4e07\u5186\uff09<\/strong><br \/>\n106\u4e07\u5186\u306e\u58c1\u306b\u8a72\u5f53\u3057\u306a\u3044\u4eba\u304c\u5bfe\u8c61\u3067\u3059\u3002\u5e74\u53ce\u898b\u8fbc\u307f\u304c130\u4e07\u5186\u4ee5\u4e0a\uff08\u6708\u984d\u7d04108,334\u5186\u4ee5\u4e0a\uff09\u306b\u306a\u308b\u3068\u3001\u6276\u990a\u3092\u5916\u308c\u3066\u81ea\u5206\u3067<a href=\"https:\/\/biz.moneyforward.com\/words\/2252\/\" data-internallinksmanager029f6b8e52c=\"75\" title=\"\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a<\/a>\u30fb\u56fd\u6c11\u5e74\u91d1\u306b\u52a0\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3061\u3089\u306f\u4ea4\u901a\u8cbb\u3084\u6b8b\u696d\u4ee3\u306e\u307b\u304b\u3001\u96c7\u7528\u4fdd\u967a\u306e\u57fa\u672c\u624b\u5f53\uff08\u5931\u696d\u4fdd\u967a\uff09\u3084\u5e74\u91d1\u53ce\u5165\u3001\u5065\u5eb7\u4fdd\u967a\u306e\u50b7\u75c5\u624b\u5f53\u91d1\u3084\u51fa\u7523\u624b\u5f53\u91d1\u306a\u3069\u3082\u542b\u3093\u3060\u7dcf\u652f\u7d66\u984d\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002\u914d\u5076\u8005\u4ee5\u5916\u306e19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u4eba\u306e\u5834\u5408\u306f150\u4e07\u5186\u672a\u6e80\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000147284_00021.html\" target=\"_blank\" rel=\"noopener\">\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u5bfe\u8c61\u306e\u62e1\u5927\u306b\u3064\u3044\u3066\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u306612\u6708\u306b\u50cd\u3044\u305f\u5206\u306e\u53ce\u5165\u3092\u542b\u3081\u308b\u3079\u304d\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306e\u5bfe\u8c61\u306f\u5e74\u5185\u306b\u652f\u6255\u3044\u304c\u6e08\u3093\u3067\u3044\u308b\u7d66\u4e0e\u306b\u9650\u3089\u308c\u308b\u305f\u3081\u300112\u6708\u52e4\u52d9\u5206\u3067\u3042\u3063\u3066\u3082\u652f\u6255\u65e5\u304c\u7fcc\u5e741\u6708\u3067\u3042\u308c\u3070\u4eca\u5e74\u306e\u5e74\u672b\u8abf\u6574\u306b\u306f\u542b\u3081\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u306f\u300c\u5e74\u5185\u306b\u652f\u6255\u3044\u304c\u78ba\u5b9a\u3057\u305f\u3082\u306e\u300d\u306b\u9650\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u304c\u884c\u3046\u5e74\u672b\u8abf\u6574\u306f\u30011\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306b\u652f\u6255\u3044\u306e\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/b><\/span>\u652f\u7d66\u65e5\u304c\u5230\u6765\u3057\u3066\u3044\u306a\u3044\u7d66\u4e0e\uff08\u7fcc\u6708\u6255\u3044\u306a\u3069\uff09\u306f\u542b\u3081\u307e\u305b\u3093\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>12\u670825\u65e5\u652f\u7d66\u306e\u5834\u5408\uff1a<\/strong>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u542b\u3081\u307e\u3059\u3002<\/li>\n<li><strong>\u7fcc\u5e741\u670810\u65e5\u652f\u7d66\u306e\u5834\u5408\uff1a<\/strong>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u542b\u3081\u307e\u305b\u3093\u3002<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u306e\u652f\u6255\u91d1\u984d\u306b\u3082\u8f09\u305b\u305a\u3001\u7fcc\u5e74\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>12\u6708\u306e\u52e4\u6020\u30c7\u30fc\u30bf\u304c\u78ba\u5b9a\u3057\u305f\u6642\u70b9\u3067\u8aa4\u3063\u3066\u4eca\u5e74\u306e\u5e74\u53ce\u3068\u3057\u3066\u5408\u7b97\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u91d1\u984d\u3068\u5b9f\u969b\u306e\u632f\u8fbc\u984d\u304c\u5408\u308f\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u304c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3092\u3059\u308b\u969b\u3084\u3001\u7fcc\u5e74\u306e\u4f4f\u6c11\u7a0e\u8a08\u7b97\u306b\u652f\u969c\u3092\u304d\u305f\u3059\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u898b\u7a4d\u91d1\u984d\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u306b\u5f93\u696d\u54e1\u304b\u3089\u63d0\u51fa\u3055\u308c\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u6240\u5f97\u898b\u7a4d\u984d\u6b04\u3082\u540c\u69d8\u3067\u3059\u3002<\/b><\/span>\u3053\u3053\u306b\u306f\u5e74\u5185\u306b\u652f\u6255\u308f\u308c\u308b\u4e88\u5b9a\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u304c12\u6708\u306b\u50cd\u3044\u30661\u6708\u306b\u3082\u3089\u3046\u7d66\u4e0e\u3092\u8aa4\u3063\u3066\u898b\u7a4d\u3082\u308a\u306b\u542b\u3093\u3067\u3044\u306a\u3044\u304b\u3001\u78ba\u8a8d\u3092\u4fc3\u3059\u3068\u89aa\u5207\u3067\u3059\u3002\u7279\u306b\u3001123\u4e07\u5186\u3084160\u4e07\u5186\u306e\u58c1\u30ae\u30ea\u30ae\u30ea\u3067\u50cd\u3044\u3066\u3044\u308b\u5834\u5408\u3001\u3053\u306e\u8a8d\u8b58\u306e\u30ba\u30ec\u304c\u6276\u990a\u306e\u5224\u65ad\u3067\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2668.htm\" target=\"_blank\" rel=\"noopener\">No.2668\u2003\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6276\u990a\u3092\u5916\u308c\u306a\u3044\u305f\u3081\u306b12\u6708\u30681\u6708\u306e\u30b7\u30d5\u30c8\u8abf\u6574\u3067\u884c\u3046\u3079\u304d\u5bfe\u7b56<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b7\u30d5\u30c8\u8abf\u6574\u306f\u81ea\u793e\u306e\u7d66\u4e0e\u7de0\u65e5\u3068\u652f\u6255\u65e5\u3092\u78ba\u8a8d\u3057\u3066\u304b\u3089\u884c\u3044\u307e\u3059\u3002<\/b><\/span>\u652f\u6255\u65e5\u304c\u7fcc\u6708\u306e\u5834\u5408\u306f\u300111\u6708\u52e4\u52d9\u5206\u307e\u3067\u304c\u4eca\u5e74\u306e\u5e74\u53ce\u3068\u306a\u308b\u305f\u3081\u300112\u6708\u306e\u8abf\u6574\u306f\u6765\u5e74\u306e\u5e74\u53ce\u5bfe\u7b56\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30b7\u30d5\u30c8\u8abf\u6574\u306f\u7d66\u4e0e\u306e\u7de0\u3081\u65e5\u3068\u652f\u6255\u65e5\u3092\u78ba\u8a8d\u3057\u3066\u304b\u3089\u884c\u3046<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u304c\u6276\u990a\u7bc4\u56f2\u5185\uff08\u7279\u306b\u7a0e\u5236\u4e0a\u306e123\u4e07\u5186\u306e\u58c1\uff09\u3092\u610f\u8b58\u3057\u3066\u30b7\u30d5\u30c8\u8abf\u6574\u3092\u3059\u308b\u5834\u5408\u3001\u7d66\u4e0e\u304c\u3044\u3064\u652f\u6255\u308f\u308c\u308b\u304b\u304c\u5224\u65ad\u306e\u5206\u304b\u308c\u76ee\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h4>\u7fcc\u6708\u6255\u3044\uff08\u4f8b\uff1a\u672b\u7de0\u3081\u7fcc\u670810\u65e5\u6255\u3044\uff09\u306e\u5834\u5408<\/h4>\n<p>12\u6708\u306b\u50cd\u3044\u305f\u5206\u306f1\u6708\u652f\u7d66\u3068\u306a\u308a\u3001\u6765\u5e74\u306e\u5e74\u53ce\u306b\u542b\u307e\u308c\u307e\u3059\u3002\u4eca\u5e74\u306e\u5e74\u53ce\u8abf\u6574\u306f11\u6708\u306e\u52e4\u52d9\uff0812\u6708\u652f\u7d66\u5206\uff09\u307e\u3067\u306b\u7d42\u3048\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u300212\u6708\u306e\u30b7\u30d5\u30c8\u3092\u6e1b\u3089\u3057\u3066\u3082\u4eca\u5e74\u306e\u7a0e\u91d1\u5bfe\u7b56\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4>\u5f53\u6708\u6255\u3044\uff08\u4f8b\uff1a20\u65e5\u7de0\u3081\u5f53\u670825\u65e5\u6255\u3044\uff09\u306e\u5834\u5408<\/h4>\n<p>12\u6708\u306b\u50cd\u3044\u305f\u5206\u304c12\u6708\u4e2d\u306b\u652f\u6255\u308f\u308c\u308b\u305f\u3081\u3001\u4eca\u5e74\u306e\u5e74\u53ce\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u300112\u6708\u306e\u30b7\u30d5\u30c8\u8abf\u6574\u304c\u76f4\u63a5\u4eca\u5e74\u306e\u5e74\u53ce\u984d\u306b\u53cd\u6620\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u62c5\u5f53\u8005\u3068\u3057\u3066\u306f\u300111\u6708\u9803\u306e\u6bb5\u968e\u3067\u4eca\u5e74\u306e\u6276\u990a\u67a0\u30ae\u30ea\u30ae\u30ea\u306e\u4eba\u306f\u3001\u4eca\u6708\u306e\u50cd\u304d\u65b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3068\u30a2\u30ca\u30a6\u30f3\u30b9\u3059\u308b\u3053\u3068\u3067\u3001\u7121\u7528\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3026\/\" data-internallinksmanager029f6b8e52c=\"506\" 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