{"id":111380,"date":"2026-01-20T14:38:31","date_gmt":"2026-01-20T05:38:31","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=111380"},"modified":"2026-06-05T12:03:29","modified_gmt":"2026-06-05T03:03:29","slug":"%e3%80%902026%e5%b9%b4%e3%80%91%e6%89%b6%e9%a4%8a%e6%8e%a7%e9%99%a4%e3%81%8c%e5%8f%97%e3%81%91%e3%82%89%e3%82%8c%e3%82%8b%e5%ad%90%e4%be%9b%e3%81%ae%e3%82%a2%e3%83%ab%e3%83%90%e3%82%a4%e3%83%88","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/111380\/","title":{"rendered":"\u30102026\u5e74\u3011\u6276\u990a\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u5b50\u4f9b\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u306f\u3044\u304f\u3089\u307e\u3067\uff1f"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u5b50\u4f9b\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u306f\u6276\u990a\u5185\u3067\u3044\u304f\u3089\u307e\u3067\u7a3c\u3052\u308b\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u4ee4\u548c8\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3067\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5e74\u53ce\u4e0a\u9650\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/strong><\/span><\/p>\n<ul>\n<li>16\u301c18\u6b73\u306823\u6b73\u4ee5\u4e0a\u306e\u5b50\u4f9b\u306f\u5e74\u53ce136\u4e07\u5186\u307e\u3067\u6276\u990a\u306e\u7bc4\u56f2\u5185\u306b\u53ce\u307e\u308a\u307e\u3059<\/li>\n<li>19\u301c22\u6b73\u306e\u5b50\u4f9b\u306f\u7279\u5b9a\u89aa\u65cf\u3068\u3057\u3066\u5e74\u53ce159\u4e07\u5186\u307e\u3067\u6e80\u984d\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059<\/li>\n<li>\u5e74\u53ce130\u4e07\u5186\uff08\u6708\u53ce\u7d0410.8\u4e07\u5186\uff09\u3092\u8d85\u3048\u308b\u3068\u89aa\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u306e\u6276\u990a\u3092\u5916\u308c\u307e\u3059<\/li>\n<\/ul>\n<p>\u7a0e\u91d1\u306e\u57fa\u6e96\u5185\u3067\u3082\u4fdd\u967a\u6599\u304c\u751f\u3058\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u53ce\u5165\u306e\u8abf\u6574\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\n<\/p><\/div>\n<p>2025\u5e74\uff08\u4ee4\u548c7\u5e74\uff09\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u6276\u990a\u5185\u3068\u306a\u308b\u5b50\u4f9b\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u306f\u5e74\u9f62\u306b\u3088\u3063\u3066\u7279\u5b9a\u6276\u990a\u63a7\u9664\u300c123\u4e07\u5186\u4ee5\u4e0b\u300d\u307e\u305f\u306f\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300c123\u4e07\u5186\u8d85\u301c188\u4e07\u5186\u4ee5\u4e0b\u300d\u3078\u3068\u5927\u5e45\u306b\u7de9\u548c\u3055\u308c\u307e\u3057\u305f\u3002\u307e\u305f\u30012026\u5e74\u306e\uff08\u4ee4\u548c8\u5e74\uff09\u306e\u7a0e\u5236\u6539\u6b63\u3067\u306f\u66f4\u306a\u308b\u7de9\u548c\u304c\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u30eb\u30fc\u30eb\u306f\u5909\u308f\u3063\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u5e74\u53ce130\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u89aa\u306e\u793e\u4f1a\u4fdd\u967a\uff08\u5065\u5eb7\u4fdd\u967a\u306a\u3069\uff09\u304b\u3089\u306f\u5916\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u5b50\u4f9b\u81ea\u8eab\u304c\u4fdd\u967a\u6599\u3092\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u3001\u4e16\u5e2f\u5168\u4f53\u306e\u624b\u53d6\u308a\u304c\u6e1b\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u89aa\u306e\u6276\u990a\u306b\u5165\u308b\u305f\u3081\u306e\u5b50\u4f9b\u306e\u53ce\u5165\u306e\u4e0a\u9650\u984d\u3068\u3001\u5b66\u751f\u304c\u6c17\u3092\u3064\u3051\u308b\u3079\u304d\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u30e9\u30a4\u30f3\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u66f8\u985e\u3078\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u672c\u8a18\u4e8b\u306e\u5185\u5bb9\u306f2025\u5e7412\u6708\u516c\u8868\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3092\u3082\u3068\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306f\u81ea\u6c11\u515a\u304c\u6bce\u5e7412\u6708\u9803\u306b\u767a\u8868\u3059\u308b\u6539\u6b63\u306e\u30c9\u30e9\u30d5\u30c8\u3067\u3042\u308a\u3001\u56fd\u4f1a\u3067\u306e\u5be9\u8b70\u3092\u7d4c\u3066\u7fcc\u5e74\u6625\u9803\u306b\u6cd5\u5f8b\u3068\u3057\u3066\u5236\u5b9a\u3055\u308c\u307e\u3059\u3002\u6700\u7d42\u7684\u306b\u5236\u5b9a\u3055\u308c\u305f\u6cd5\u5f8b\u306e\u5185\u5bb9\u3068\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\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    <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\/7208\/?provider=pa_basic&provider_info=cv.111380.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\/05\/minibook_income_tax_quick_reference_table_by_number_of_dependents.png\" 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>\u6276\u990a\u4eba\u6570\u5225\u306e\u6240\u5f97\u7a0e\u65e9\u898b\u8868<\/p>\n                    <p class=\"advads-templates-box-text\">\u6276\u990a\u4eba\u6570\u5225\u306e\u6240\u5f97\u7a0e\u65e9\u898b\u8868\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>\u6276\u990a\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u5b50\u4f9b\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u306f\u3044\u304f\u3089\u307e\u3067\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b50\u4f9b\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u306f\u3001\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u5e74\u53ce136\u4e07\u5186\u307e\u3067\u304c\u3001\u89aa\u306e\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u3001<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\u6700\u4f4e\u4fdd\u969c\u984d\u304c65\u4e07\u5186\u304b\u308974\u4e07\u5186\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\uff08\u6a19\u6e96\uff09\u304c58\u4e07\u5186\u304b\u308962\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u9023\u52d5\u3057\u3066\u3001\u6276\u990a\u89aa\u65cf\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u4e0a\u9650\u3082\u4ee4\u548c7\u5e74\u6539\u6b63\u304b\u3089\u3055\u3089\u306b\u62e1\u5145\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"30%\">\u6539\u6b63\u306e\u6642\u671f<\/th>\n<th width=\"30%\">\u6276\u990a\u63a7\u9664\u306e\u4e0a\u9650<\/th>\n<th width=\"40%\">\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664<br \/>\n\uff0819\u301c22\u6b73\uff09\u306e\u6e80\u984d\u4e0a\u9650<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u4ee4\u548c7\u5e74\u5206\u4ee5\u5f8c<\/td>\n<td style=\"text-align: left;\">123\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">150\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c<\/td>\n<td style=\"text-align: left;\">136\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">159\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b <a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u3078\u306e\u53cd\u6620\u306f1\u5e74\u9045\u308c\u3067\u3001\u4ee4\u548c9\u5e74\u5ea6\u5206\uff082027\u5e746\u6708\u301c\uff09\u4ee5\u5f8c\u306e\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u4e2d\u306e\u6708\u6b21<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u306f\u65e7\u6765\u306e\u7a0e\u984d\u8868\u306e\u307e\u307e\u3067\u8a08\u7b97\u3055\u308c\u3001\u65b0\u57fa\u6e96\u306f\u4ee4\u548c8\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\uff082026\u5e7412\u6708\u5b9f\u65bd\uff09\u304b\u3089\u7cbe\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6539\u8a02\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3092\u4f7f\u3063\u305f\u6708\u6b21\u306e\u5929\u5f15\u304d\u306f\u4ee4\u548c9\u5e741\u6708\u4ee5\u964d\u306e\u9069\u7528\u3067\u3059\u3002<\/p>\n<h3>19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306f\u300c\u5e74\u53ce159\u4e07\u5186\u300d\u307e\u3067\u6e80\u984d\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>19\u6b73\u304b\u308922\u6b73\u306e\u5927\u5b66\u751f\u4e16\u4ee3\uff08\u7279\u5b9a\u89aa\u65cf\uff09\u306e\u5b50\u4f9b\u306b\u3064\u3044\u3066\u306f\u3001\u5e74\u53ce159\u4e07\u5186\u307e\u3067\u6e80\u984d63\u4e07\u5186\u306e\u63a7\u9664\u3067\u3059\u3002<\/b><\/span>\u6708\u53ce\u306b\u63db\u7b97\u3059\u308b\u3068\u7d0413\u4e072,500\u5186\u7a0b\u5ea6\u307e\u3067\u50cd\u3044\u3066\u3082\u89aa\u306e\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u306a\u3044\u8a08\u7b97\u306b\u306a\u308a\u307e\u3059\u3002\u540c\u305819\u6b73\u304b\u308922\u6b73\u306e\u5927\u5b66\u751f\u4e16\u4ee3\u3067\u3001\u5e74\u53ce136\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u3068\u3057\u3066\u540c\u984d\u306e63\u4e07\u5186\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3067\u306f\u3001\u7d66\u4e0e\u53ce\u5165\u304c159\u4e07\u5186\u3092\u8d85\u3048197\u4e07\u5186\u4ee5\u4e0b\u307e\u3067\u3001\u89aa\u304c\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u984d\u304c\u6bb5\u968e\u7684\u306b\u6e1b\u984d\u3055\u308c\u307e\u3059\uff0861\u4e07\u5186\u301c3\u4e07\u5186\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u300d\u3068\u3044\u3046\u6761\u4ef6\u306f\u5b66\u751f\u3067\u3042\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u5e74\u9f62\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u4e0a\u8a18\u306e\u6761\u4ef6\u3067\u89aa\u306e\u6276\u990a\u306b\u5165\u308c\u307e\u3059\u3002<\/p>\n<p><b>\u3010\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3011\u5e74\u53ce\u5225\u306e\u63a7\u9664\u984d\u4e00\u89a7\uff0819\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\uff09<\/b><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u53ce\u5165\u304c159\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u6bb5\u968e\u7684\u306b\u89aa\u304c\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u984d\u304c\u6e1b\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u4ee5\u4e0b\u306e\u8868\u306f\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3092\u3082\u3068\u306b\u3057\u305f\u8a66\u7b97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5b50\u4f9b\u306e\u7d66\u4e0e\u53ce\u5165<br \/>\n\uff08\u5e74\u53ce\uff09<\/th>\n<th>\u5b50\u4f9b\u306e\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a><br \/>\n\uff08\u76ee\u5b89\uff09<\/th>\n<th>\u89aa\u304c\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u301c159\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">85\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">63\u4e07\u5186\uff08\u6e80\u984d\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">159\u4e07\u5186\u8d85\u301c164\u4e07\u5186\u4ee5\u4e0b<\/td>\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;\">164\u4e07\u5186\u8d85\u301c169\u4e07\u5186\u4ee5\u4e0b<\/td>\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;\">169\u4e07\u5186\u8d85\u301c174\u4e07\u5186\u4ee5\u4e0b<\/td>\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;\">174\u4e07\u5186\u8d85\u301c179\u4e07\u5186\u4ee5\u4e0b<\/td>\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;\">179\u4e07\u5186\u8d85\u301c184\u4e07\u5186\u4ee5\u4e0b<\/td>\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;\">184\u4e07\u5186\u8d85\u301c189\u4e07\u5186\u4ee5\u4e0b<\/td>\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;\">189\u4e07\u5186\u8d85\u301c194\u4e07\u5186\u4ee5\u4e0b<\/td>\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;\">194\u4e07\u5186\u8d85\u301c197\u4e07\u5186\u4ee5\u4e0b<\/td>\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<tr>\n<td style=\"text-align: left;\">197\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">123\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">0\u5186\uff08\u5bfe\u8c61\u5916\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\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\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u9ad8\u6821\u751f\u308423\u6b73\u4ee5\u4e0a\u306f\u5e74\u53ce136\u4e07\u5186\u307e\u3067\uff0819\u6b73\u301c22\u6b73\u4ee5\u5916\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u3084\u7279\u5b9a\u89aa\u65cf\u306b\u8a72\u5f53\u3057\u306a\u3044\u5b50\u4f9b\uff0816\u6b73\u301c18\u6b73\u306e\u9ad8\u6821\u751f\u3084\u300123\u6b73\u4ee5\u4e0a\u306e\u5b50\u4f9b\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u3082\u3001\u4ee4\u548c8\u5e74\u5ea6\u3088\u308a\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ce\u5165\u4e0a\u9650\u304c\u300c123\u4e07\u5186\u300d\u304b\u3089\u300c136\u4e07\u5186\u300d\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u6708\u53ce\u306b\u63db\u7b97\u3059\u308b\u3068\u6708\u984d\u7d0411\u4e073,300\u5186\u307e\u3067\u7a3c\u3044\u3067\u3082\u89aa\u306e\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u306a\u3044\u8a08\u7b97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u9ad8\u6821\u751f\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u3001\u5b9f\u5bb6\u66ae\u3089\u3057\u3067\u30d5\u30ea\u30fc\u30bf\u30fc\u3092\u3057\u3066\u3044\u308b23\u6b73\u4ee5\u4e0a\u306e\u5b50\u4f9b\u306a\u3069\u3082\u3001\u4ee5\u524d\u3088\u308a\u591a\u304f\u7a3c\u3044\u3067\u3082\u6276\u990a\u306e\u7bc4\u56f2\u5185\u306b\u53ce\u307e\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u306f\u4ee4\u548c9\u5e74\u5ea6\u5206\uff082027\u5e746\u6708\u301c\uff09\u304b\u3089\u65b0\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305d\u308c\u307e\u3067\u306e\u4ee4\u548c8\u5e74\u5ea6\u5206\u306f\u73fe\u884c\u306e\u300c123\u4e07\u5186\u300d\u304c\u5f15\u304d\u7d9a\u304d\u9069\u7528\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u5e74\u9f62\u5225\u306e\u63a7\u9664\u984d\u3068\u53ce\u5165\u4e0a\u9650\u4e00\u89a7<\/h3>\n<p>\u6276\u990a\u63a7\u9664\u306e\u984d\u3084\u3001\u3044\u304f\u3089\u307e\u3067\u50cd\u3051\u308b\u304b\uff08\u53ce\u5165\u4e0a\u9650\uff09\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u306e\u5b50\u4f9b\u306e\u5e74\u9f62\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9f62<br \/>\n\uff0812\u670831\u65e5\u6642\u70b9\uff09<\/th>\n<th>\u533a\u5206<\/th>\n<th>\u89aa\u306e\u6240\u5f97\u7a0e\u63a7\u9664\u984d<\/th>\n<th>\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u4e0a\u9650<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">16\u6b73\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">\u5e74\u5c11\u6276\u990a\u89aa\u65cf<\/td>\n<td style=\"text-align: left;\">0\u5186\uff08\u5bfe\u8c61\u5916\uff09<\/td>\n<td style=\"text-align: left;\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">16\u6b73\u301c18\u6b73<\/td>\n<td style=\"text-align: left;\">\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/td>\n<td style=\"text-align: left;\">38\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">136\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">19\u6b73\u301c22\u6b73<\/td>\n<td style=\"text-align: left;\">\u7279\u5b9a\u6276\u990a\u89aa\u65cf<\/td>\n<td style=\"text-align: left;\">63\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">136\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">19\u6b73\u301c22\u6b73<\/td>\n<td style=\"text-align: left;\">\u7279\u5b9a\u89aa\u65cf<\/td>\n<td style=\"text-align: left;\">63\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">159\u4e07\u5186\uff08\u6e80\u984d\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">23\u6b73\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/td>\n<td style=\"text-align: left;\">38\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">136\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b \u7279\u5b9a\u89aa\u65cf\uff0819\u301c22\u6b73\uff09\u306e\u307f\u3001159\u4e07\u5186\u3092\u8d85\u3048\u3066\u3082197\u4e07\u5186\u307e\u3067\u306f\u6bb5\u968e\u7684\u306b\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0025004-025.pdf#page=7\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u65e9\u751f\u307e\u308c\u306e\u5927\u5b66\u751f\u306f\u63a7\u9664\u984d\u304c\u6e1b\u5c11\u3059\u308b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a0e\u6cd5\u4e0a\u306e\u5e74\u9f62\u5224\u5b9a\u306f12\u670831\u65e5\u6642\u70b9\u3067\u884c\u308f\u308c\u307e\u3059\u3002<\/b><\/span>\u305f\u3068\u3048\u300c\u5927\u5b661\u5e74\u751f\u300d\u3067\u3042\u3063\u3066\u3082\u3001\u65e9\u751f\u307e\u308c\uff081\u6708\u301c3\u6708\u751f\u307e\u308c\uff09\u3067\u305d\u306e\u5e74\u306e\u5e74\u672b\u6642\u70b9\u3067\u307e\u306018\u6b73\u306e\u5834\u5408\u306f\u3001\u300c\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u300d\u3067\u306f\u306a\u304f\u300c\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u300163\u4e07\u5186\u3067\u306f\u306a\u304f\u4e00\u822c\u306e38\u4e07\u5186\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u5927\u304d\u304f\u63a7\u9664\u984d\u304c\u5909\u52d5\u3059\u308b\u305f\u3081\u3001\u5fc5\u305a\u751f\u5e74\u6708\u65e5\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u5e74\u53ce136\u4e07\u5186\u3092\u5c11\u3057\u3067\u3082\u8d85\u3048\u305f\u3089\u3069\u3046\u306a\u308b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>136\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u89aa\u306e\u6276\u990a\u63a7\u9664\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u7d50\u679c\u300138\u4e07\u5186\uff08\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u306f63\u4e07\u5186\uff09\u306e\u63a7\u9664\u304c\u5916\u308c\u3001\u89aa\u306e\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u304c\u6570\u4e07\u5186\u304b\u3089\u5341\u6570\u4e07\u5186\u5897\u3048\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5b50\u4f9b\u672c\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u306b\u3088\u308a\u5e74\u53ce178\u4e07\u5186\u307e\u3067\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41370\/\" data-internallinksmanager029f6b8e52c=\"92\" title=\"\u52e4\u52b4\u5b66\u751f\u63a7\u9664\">\u52e4\u52b4\u5b66\u751f\u63a7\u9664<\/a>\u300d\u3092\u4f7f\u3046\u5834\u5408\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u30e9\u30a4\u30f3163\u4e07\u5186\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d89\u4e07\u5186\u4ee5\u4e0b\u304c\u5bfe\u8c61\uff09\u3088\u308a\u5e83\u3044\u7bc4\u56f2\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u5b50\u4f9b\u81ea\u8eab\u306e\u7a0e\u91d1\u306e\u8a71\u3067\u3042\u308a\u3001\u89aa\u306e\u5897\u7a0e\u304c\u5909\u308f\u3089\u306a\u3044\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\uff0819\u6b73\u301c22\u6b73\uff09\u306e\u3088\u3046\u306a\u6bb5\u968e\u7684\u306b\u63a7\u9664\u304c\u6e1b\u308b\u4ed5\u7d44\u307f\u306f\u3001\u4e00\u822c\u306e\u6276\u990a\u89aa\u65cf\uff0816\u6b73\u301c18\u6b73\u7b49\uff09\u306b\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001136\u4e07\u5186\u306e\u30e9\u30a4\u30f3\u3092\u8d85\u3048\u306a\u3044\u3088\u3046\u306a\u7ba1\u7406\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u89aa\u306e\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306f\u3044\u304f\u3089\u304b\u3089\u5916\u308c\u308b\uff1f<\/h2>\n<p>\u7a0e\u91d1\u306e\u57fa\u6e96\u304c\u4e0a\u304c\u3063\u3066\u3082\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u57fa\u6e96\uff08130\u4e07\u5186\uff09\u306f\u5909\u308f\u3063\u3066\u3044\u307e\u305b\u3093\u3002\u5b66\u751f\u30a2\u30eb\u30d0\u30a4\u30c8\u304c\u6700\u3082\u8ff7\u3044\u3084\u3059\u3044\u300c\u81ea\u5206\u3067\u793e\u4f1a\u4fdd\u967a\u306b\u5165\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\uff1f\u300d\u306b\u3064\u3044\u3066\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5b66\u751f\u306f\u57fa\u672c\u7684\u306b\u52e4\u52d9\u5148\u306e\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u3067\u793e\u4f1a\u4fdd\u967a\uff08\u5065\u5eb7\u4fdd\u967a\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"334\" title=\"\u539a\u751f\u5e74\u91d1\">\u539a\u751f\u5e74\u91d1<\/a>\uff09\u306b\u52a0\u5165\u3059\u308b\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u306e\u306f\u3001\u9069\u7528\u4e8b\u696d\u6240\u30671\u9031\u9593\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u304a\u3088\u30731\u30ab\u6708\u306e\u6240\u5b9a\u52b4\u50cd\u65e5\u6570\u304c\u4e00\u822c\u793e\u54e1\u306e4\u5206\u306e3\u4ee5\u4e0a\u306e\u5834\u5408\u306a\u3069\u304c\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u5b66\u751f\u3067\u3042\u3063\u3066\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u9069\u7528\u62e1\u5927\u306b\u3088\u308a\u7279\u5b9a\u9069\u7528\u4e8b\u696d\u6240\u306a\u3069\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u3067\u30a2\u30eb\u30d0\u30a4\u30c8\u3059\u308b\u5834\u5408\u306f\u3001\u9031\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u304c20\u6642\u9593\u4ee5\u4e0a\u3067\u3042\u3063\u3066\u3082\u3001\u5b66\u751f\u306b\u306f\u7279\u4f8b\uff08\u9069\u7528\u9664\u5916\uff09\u304c\u3042\u308a\u3001\u57fa\u672c\u7684\u306b\u52e4\u52d9\u5148\u306e\u793e\u4f1a\u4fdd\u967a\u306b\u306f\u52a0\u5165\u3057\u307e\u305b\u3093\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u7279\u5b9a\u9069\u7528\u4e8b\u696d\u6240\u306a\u3069\u3067\u306f\u52a0\u5165\u5bfe\u8c61\u5916\uff08\u539f\u5247\uff09<\/b>\uff1a<br \/>\n\u663c\u9593\u5b66\u751f\uff08\u9ad8\u6821\u751f\u3001\u5927\u5b66\u751f\u3001\u5c02\u9580\u5b66\u6821\u751f\u306a\u3069\uff09<\/li>\n<li><b>\u7279\u5b9a\u9069\u7528\u4e8b\u696d\u6240\u306a\u3069\u3067\u3082\u52a0\u5165\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408<\/b>\uff1a<br \/>\n\u591c\u9593\u5b66\u751f\u3001\u901a\u4fe1\u5236\u3001\u4f11\u5b66\u4e2d\u306e\u5b66\u751f\u306a\u3069\u3002<br \/>\n\u7279\u4f8b\u304b\u3089\u5916\u308c\u308b\u305f\u3081\u3001\u52b4\u50cd\u6761\u4ef6\uff08\u903120\u6642\u9593\u4ee5\u4e0a\u306a\u3069\uff09\u3092\u6e80\u305f\u3059\u3068\u52a0\u5165\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/tekiyo\/jigyosho\/20150518.html\" rel=\"noopener\" target=\"_blank\">\u9069\u7528\u4e8b\u696d\u6240\u3068\u88ab\u4fdd\u967a\u8005\uff5c\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb<\/a><\/p>\n<h3>\u52e4\u52d9\u5148\u306e\u4fdd\u967a\u306b\u5165\u3089\u306a\u304f\u3066\u3082\u300c\u89aa\u306e\u6276\u990a\u300d\u304b\u3089\u306f\u5916\u308c\u308b<\/h3>\n<p>\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u5bfe\u8c61\u5916\u3067\u3042\u308b\u3053\u3068\u3068\u3001\u89aa\u306e\u6276\u990a\u306b\u5165\u308a\u7d9a\u3051\u3089\u308c\u308b\u3053\u3068\u306f\u5225\u306e\u8a71\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u663c\u9593\u306e\u5b66\u751f\u3067\u3042\u3063\u3066\u3082\u3001\u5e74\u53ce\u304c130\u4e07\u5186\uff08\u6708\u984d\u7d0410\u4e078,000\u5186\uff09\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u3001\u89aa\u306e\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u304b\u3089\u5916\u308c\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u52e4\u52d9\u5148\u306e\u4fdd\u967a\u306b\u306f\u5165\u308c\u306a\u3044\uff08\u5b66\u751f\u7279\u4f8b\uff09\u305f\u3081\u3001\u5b50\u4f9b\u81ea\u8eab\u304c\u300c<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>\u300d\u3068\u300c\u56fd\u6c11\u5e74\u91d1\u300d\u306b\u52a0\u5165\u3057\u3001\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u5e74\u9593\u7d0420\u4e07\u301c30\u4e07\u5186\u306e\u8ca0\u62c5\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c7\u5e7410\u6708\u4ee5\u964d\u3001\u6276\u990a\u8a8d\u5b9a\u3092\u53d7\u3051\u308b\u4eba\u304c19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\uff08\u88ab\u4fdd\u967a\u8005\u306e\u914d\u5076\u8005\u306f\u5bfe\u8c61\u5916\uff09\u306e\u5834\u5408\u306f\u3001\u88ab\u6276\u990a\u8005\u8a8d\u5b9a\u306e\u5e74\u53ce\u304c150\u4e07\u5186\u672a\u6e80\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u91d1\u306e\u4e0a\u9650\u3088\u308a\u3082\u4f4e\u3044130\u4e07\u5186\u304c\u793e\u4f1a\u4fdd\u967a\u306e\u57fa\u6e96\u3068\u306a\u308b\u305f\u3081\u3001\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u4e0a\u9650\u30ae\u30ea\u30ae\u30ea\u307e\u3067\u7a3c\u3050\u3068\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u4e00\u6642\u7684\u306a\u53ce\u5165\u5897\u52a0\u306f\u3001\u7279\u4f8b\u306b\u3088\u308a\u6276\u990a\u306b\u3068\u3069\u307e\u308c\u308b\u5834\u5408\u3082<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u696d\u52d9\u306e\u7e41\u5fd9\u306a\u3069\u306b\u3088\u308a\u4e00\u6642\u7684\u306b\u53ce\u5165\u304c130\u4e07\u5186\u4ee5\u4e0a\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u52e4\u52d9\u5148\u304c\u300c\u4e00\u6642\u7684\u306a\u53ce\u5165\u5909\u52d5\u3067\u3042\u308b\u300d\u3068\u8a3c\u660e\u3059\u308b\u3053\u3068\u3067\u3001\u5f15\u304d\u7d9a\u304d\u5065\u5eb7\u4fdd\u967a\u4e0a\u306e\u88ab\u6276\u990a\u8005\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u4ed5\u7d44\u307f\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306f\u5b66\u751f\u306e\u5834\u5408\u306b\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u540c\u4e00\u4eba\u7269\u3078\u306e\u9069\u7528\u306f\u9023\u7d9a\u3057\u30662\u56de\u307e\u3067\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u6162\u6027\u7684\u306a\u53ce\u5165\u5897\u52a0\u306b\u306f\u5bfe\u5fdc\u3057\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5404\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u304c\u96c7\u7528\u5951\u7d04\u66f8\u7b49\u306e\u66f8\u985e\u3082\u8e0f\u307e\u3048\u3066\u5224\u65ad\u3059\u308b\u305f\u3081\u3001\u5fc5\u305a\u3057\u3082\u8a3c\u660e\u3059\u308c\u3070\u8a8d\u5b9a\u3055\u308c\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u70b9\u306b\u7559\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4ee4\u548c8\u5e744\u6708\u304b\u3089\u306f\u3001\u6b8b\u696d\u4ee3\u306a\u3069\u3092\u542b\u307e\u306a\u3044\u52b4\u50cd\u5951\u7d04\u6642\u306e\u5e74\u53ce\u898b\u8fbc\u307f\u3067\u3082\u6276\u990a\u8a8d\u5b9a\u306e\u5224\u65ad\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u5909\u66f4\u306b\u3088\u308a\u3001\u4e88\u898b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u3001\u50cd\u304d\u63a7\u3048\u304c\u6e1b\u5c11\u3059\u308b\u52b9\u679c\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/tekiyo\/hihokensha1\/20141202.html\" rel=\"noopener\" target=\"_blank\">\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\" rel=\"noopener\" target=\"_blank\">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><br \/>\n<a href=\"https:\/\/www.mhlw.go.jp\/stf\/taiou_001_00002.html\" rel=\"noopener\" target=\"_blank\">\u300c\u5e74\u53ce\u306e\u58c1\u300d\u3078\u306e\u5bfe\u5fdc\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h2>\u5b50\u4f9b\u306e\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u308b\u6761\u4ef6\u3068\u306f\uff1f<\/h2>\n<p>\u5b50\u4f9b\u3092\u6276\u990a\u306b\u5165\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u5e74\u9f62\u300d\u3068\u300c\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300d\u306e\u6761\u4ef6\u3092\u540c\u6642\u306b\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5b50\u4f9b\u3092\u6276\u990a\u306b\u5165\u308c\u308b\u305f\u3081\u306e\u57fa\u672c\u7684\u306a\u6761\u4ef6<\/h3>\n<p>\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u6276\u990a\u89aa\u65cf\u306e\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><b>\u89aa\u65cf\u3067\u3042\u308b\u3053\u3068<\/b>\uff1a 6\u89aa\u7b49\u5185\u306e\u8840\u65cf\u304a\u3088\u30733\u89aa\u7b49\u5185\u306e\u59fb\u65cf\uff08\u5b50\u4f9b\u306f\u3053\u308c\u306b\u8a72\u5f53\uff09<\/li>\n<li><b>\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068<\/b>\uff1a \u5fc5\u305a\u3057\u3082\u540c\u5c45\u3067\u3042\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093<\/li>\n<li><b>\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c\u4e00\u5b9a\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/b>\uff1a\u7d66\u4e0e\u53ce\u5165123\u4e07\u5186\uff08\u4ee4\u548c8\u5e74\u7a0e\u5236\u6539\u6b63\u5f8c\u306f136\u4e07\u5186\uff09<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u307e\u305f\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<\/li>\n<\/ol>\n<\/div>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" rel=\"noopener\" target=\"_blank\">No.1180 \u6276\u990a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>16\u6b73\u672a\u6e80\u306e\u5b50\u4f9b\u306f\u6240\u5f97\u7a0e\u306e\u6276\u990a\u63a7\u9664\u5bfe\u8c61\u5916<\/h3>\n<p>16\u6b73\u672a\u6e80\u306e\u5b50\u4f9b\u306f\u5150\u7ae5\u624b\u5f53\u306e\u652f\u7d66\u5bfe\u8c61\u3067\u3042\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u306e\u6276\u990a\u63a7\u9664\uff0838\u4e07\u5186\u306a\u3069\uff09\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u305f\u3060\u3057\u3001\u4f4f\u6c11\u7a0e\u306e\u300c\u975e\u8ab2\u7a0e\u5224\u5b9a\u300d\u306e\u4eba\u6570\u306b\u306f\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\uff09\u306b\u306f\u300c\u4f4f\u6c11\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u307e\u305f\u306f\u300c16\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u300d\u3068\u3044\u3046\u6b04\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5fd8\u308c\u305a\u306b\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5225\u5c45\u3084\u96e2\u5a5a\u3001\u6d77\u5916\u7559\u5b66\u3057\u3066\u3044\u308b\u5b50\u4f9b\u306e\u6271\u3044<\/h3>\n<p>\u4e00\u7dd2\u306b\u66ae\u3089\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u96e2\u5a5a\u3057\u3066\u5225\u5c45\u3057\u3066\u3044\u308b\u5834\u5408<\/h4>\n<p>\u6761\u4ef6\uff1a \u5e38\u306b\u751f\u6d3b\u8cbb\u3084\u5b66\u8cbb\u3001\u7642\u990a\u8cbb\u306a\u3069\u306e\u9001\u91d1\uff08\u990a\u80b2\u8cbb\uff09\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3002<\/p>\n<p>\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001 \u5b50\u4f9b1\u4eba\u306b\u3064\u304d\u3001\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u306f\u7236\u6bcd\u306e\u3069\u3061\u3089\u304b1\u4eba\u3060\u3051\u3067\u3059\u3002\u5143\u914d\u5076\u8005\u3068\u91cd\u8907\u3057\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3069\u3061\u3089\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u304b\u8a71\u3057\u5408\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u6d77\u5916\u7559\u5b66\u4e2d\u306e\u5834\u5408<\/h4>\n<p>\u6761\u4ef6\uff1a \u300c\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\uff08\u6238\u7c4d\u9644\u7968\u306e\u5199\u3057\u7b49\uff09\u300d\u3068\u300c\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\uff08\u9001\u91d1\u4f9d\u983c\u66f8\u3084\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u5229\u7528\u660e\u7d30\u7b49\uff09\u300d\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u307e\u305f\u306f\u63d0\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/kokugai\/index.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u7b49\u306e\u9069\u7528\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u66f8\u985e\u306e\u5b50\u4f9b\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u4ee3\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/h2>\n<p>\u5b50\u4f9b\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u4ee3\u306f\u5e74\u53ce\u3067\u306f\u306a\u304f\u6240\u5f97\u91d1\u984d\uff08\u5e74\u53ce\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u984d\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306b\u6b63\u78ba\u306b\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u91d1\u984d\u306b\u95a2\u3057\u3066\u306f\u4ee4\u548c8\u5e74\u7a0e\u5236\u6539\u6b63\u5f8c\u306e\u3082\u306e\u3092\u60f3\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u306e\u6700\u65b0\u306e\u901f\u7b97\u8868\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>1. B\u6b04\u300c\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u300d\u306b\u57fa\u672c\u60c5\u5831\u3092\u8a18\u5165<\/h3>\n<p>\u7533\u544a\u66f8\u306e\u4e2d\u6bb5\u306b\u3042\u308b\u300cB \u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u300d\u306e\u6b04\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6c0f\u540d\u30fb\u30d5\u30ea\u30ac\u30ca<\/li>\n<li><b>\u500b\u4eba\u756a\u53f7\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56517\/\" data-internallinksmanager029f6b8e52c=\"510\" title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/a>\uff09<\/b>\uff1a \u4f1a\u793e\u304b\u3089\u6307\u793a\u304c\u3042\u308b\u5834\u5408\u306e\u307f\u8a18\u5165<\/li>\n<li><b>\u751f\u5e74\u6708\u65e5<\/b>\uff1a \u897f\u66a6\u30fb\u548c\u66a6\u3069\u3061\u3089\u3067\u3082\u53ef\u3067\u3059\u304c\u3001\u4f1a\u793e\u306e\u898f\u5b9a\u306b\u5408\u308f\u305b\u307e\u3057\u3087\u3046<\/li>\n<li><b>\u7d9a\u67c4<\/b>\uff1a \u300c\u5b50\u300d<\/li>\n<li><b>\u540c\u5c45\u30fb\u5225\u5c45\u306e\u533a\u5225<\/b>\uff1a \u4ed5\u9001\u308a\u3057\u3066\u3044\u308b\u5225\u5c45\u306e\u5b50\u4f9b\uff08\u5927\u5b66\u751f\u306e\u4e0b\u5bbf\u306a\u3069\uff09\u3082\u5bfe\u8c61\u3067\u3059<\/li>\n<\/ul>\n<\/div>\n<h3>2. \u300c\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u300d\u306e\u30c1\u30a7\u30c3\u30af\u306f\u5fd8\u308c\u305a\u306b<\/h3>\n<p>\u304a\u5b50\u3055\u3093\u306e\u5e74\u9f62\u304c19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\uff08\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\uff09\u306e\u5834\u5408\u306f\u3001B\u6b04\u306e\u53f3\u5074\u306b\u3042\u308b\u300c\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u300d\u306e\u9805\u76ee\u306b\u5fc5\u305a\u30c1\u30a7\u30c3\u30af\uff08\u307e\u305f\u306f\u533a\u5206\u8a18\u8f09\uff09\u3092\u5165\u308c\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u30c1\u30a7\u30c3\u30af\u3092\u5fd8\u308c\u308b\u3068\u3001\u63a7\u9664\u984d\u304c\u6700\u592763\u4e07\u5186\uff08\u7279\u5b9a\uff09\u3067\u306f\u306a\u304f\u300138\u4e07\u5186\uff08\u4e00\u822c\uff09\u3067\u8a08\u7b97\u3055\u308c\u3066\u3057\u307e\u3046\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>3. \u300c\u6240\u5f97\u306e\u898b\u7a4d\u984d\u300d\u3092\u8a18\u5165<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce\uff08\u984d\u9762\uff09\u3092\u305d\u306e\u307e\u307e\u66f8\u3044\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/b><\/span>\u5e74\u53ce\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u300c\u6240\u5f97\u91d1\u984d\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u984d\u304c65\u4e07\u5186\u304b\u308974\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>A. \u7279\u5b9a\u89aa\u65cf\uff0819\u6b73\u301c22\u6b73\uff09\u306e\u5834\u5408<\/h4>\n<p>\u65b0\u8a2d\u3055\u308c\u305f\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u76ee\u5b89\u3067\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u7d66\u4e0e\u53ce\u5165\u304c159\u4e07\u5186\u306e\u5834\u5408<\/b>\uff1a<br \/>\n\u5bfe\u5fdc\u3059\u308b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3067\u3042\u308b\u300c85\u4e07\u5186\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\uff08159\u4e07 \u2212 74\u4e07 = 85\u4e07\uff09<\/li>\n<li><b>\u7d66\u4e0e\u53ce\u5165\u304c159\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/b>\uff1a<br \/>\n\u5bfe\u5fdc\u3059\u308b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u203b \u5e74\u53ce159\u4e07\u5186\u307e\u3067\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d85\u4e07\u5186\u4ee5\u4e0b\u306e\u533a\u5206\u3068\u306a\u308a\u3001\u6e80\u984d63\u4e07\u5186\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4>B. \u4e00\u822c\u6276\u990a\u89aa\u65cf\uff0816\u6b73\u301c18\u6b73\u300123\u6b73\u4ee5\u4e0a\uff09\u306e\u5834\u5408<\/h4>\n<p>\u9ad8\u6821\u751f\u306a\u3069\u306e\u5834\u5408\u306f\u3001\u57fa\u790e\u63a7\u9664\u7b49\u306e\u898b\u76f4\u3057\u3092\u53cd\u6620\u3057\u305f\u65b0\u3057\u3044\u8a08\u7b97\u5f0f\u3092\u7528\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u53ce\u5165\u304c136\u4e07\u5186\u306e\u5834\u5408\uff1a<\/p>\n<p>\u5bfe\u5fdc\u3059\u308b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3067\u3042\u308b\u300c62\u4e07\u5186\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u53ce\u5165136\u4e07\u5186 \u2212 \u7d66\u4e0e\u6240\u5f97\u63a7\u966474\u4e07\u5186 \uff1d \u6240\u5f9762\u4e07\u5186<\/p>\n<h3>\u3010\u88dc\u8db3\u3011\u91d1\u984d\u304c\u308f\u304b\u3089\u306a\u3044\u30fb \u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/h3>\n<p>12\u6708\u306e\u7d66\u4e0e\u304c\u78ba\u5b9a\u3057\u3066\u304a\u3089\u305a\u6b63\u78ba\u306a\u5e74\u53ce\u304c\u51fa\u305b\u306a\u3044\u5834\u5408\u3084\u3001\u8a08\u7b97\u306b\u81ea\u4fe1\u304c\u306a\u3044\u5834\u5408\u306f\u3001 \u7533\u544a\u66f8\u306e\u300c\u6458\u8981\u300d\u6b04\u3084\u7a7a\u3044\u3066\u3044\u308b\u30b9\u30da\u30fc\u30b9\u306b\u3001\u925b\u7b46\u66f8\u304d\u306a\u3069\u3067\u300c\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\uff08\u898b\u8fbc\uff09 150\u4e07\u5186\u300d\u306e\u3088\u3046\u306b\u30e1\u30e2\u3092\u6b8b\u3057\u3001\u4f1a\u793e\u306e\u7d66\u4e0e\u62c5\u5f53\u8005\u306b\u6b63\u78ba\u306a\u6240\u5f97\u8a08\u7b97\u3092\u304a\u9858\u3044\u3059\u308b\u306e\u3082\u4e00\u3064\u306e\u624b\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/115.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u306e\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\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u66f8\u985e\u306e\u5b50\u4f9b\u306e\u30d0\u30a4\u30c8\u4ee3\u3092\u66f8\u304b\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u305a\u3001\u89aa\u306e\u7a0e\u91d1\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u300c\u5b50\u4f9b\u306e\u30d0\u30a4\u30c8\u4ee3\u306f\u30d0\u30ec\u306a\u3044\u3060\u308d\u3046\u300d\u3068\u5b89\u6613\u306b\u8003\u3048\u3066\u66f8\u304b\u306a\u3044\uff08\u307e\u305f\u306f\u904e\u5c11\u7533\u544a\u3059\u308b\uff09\u306e\u306f\u5371\u967a\u3067\u3059\u3002\u73fe\u5728\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u306b\u3088\u308a\u3001\u8ab0\u304c\u3069\u3053\u3067\u3044\u304f\u3089\u7a3c\u3044\u3060\u304b\u3068\u3044\u3046\u60c5\u5831\u306f\u884c\u653f\u5074\u3067\u8abf\u67fb\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u662f\u6b63\u901a\u77e5\u304c\u5c4a\u304f<\/b>\uff1a<br \/>\n\u5f8c\u65e5\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u4f1a\u793e\u3078\u300c\u6276\u990a\u662f\u6b63\u300d\u306e\u901a\u77e5\u304c\u5c4a\u304d\u3001\u89aa\u306e\u7a0e\u91d1\u306e\u518d\u8a08\u7b97\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/li>\n<li><b>\u8ffd\u5fb4\u8ab2\u7a0e<\/b>\uff1a<br \/>\n\u904e\u53bb\u306b\u9061\u3063\u3066\u4e0d\u8db3\u5206\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u3001\u793e\u5185\u3067\u306e\u624b\u7d9a\u304d\u3082\u7169\u96d1\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u57fa\u6e96\u5185\uff08136\u4e07\u5186\u307e\u305f\u306f159\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308c\u3070\u3001\u6b63\u3057\u304f\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u7a0e\u91d1\u3092\u5b89\u304f\u3067\u304d\u307e\u3059\u3002\u5fc5\u305a\u6b63\u78ba\u306a\u898b\u7a4d\u984d\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5b50\u4f9b\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u4ee5\u5916\u306e\u7a3c\u304e\u65b9\u306b\u6ce8\u610f<\/h2>\n<p>\u8fd1\u5e74\u306f\u3001\u98f2\u98df\u5e97\u306a\u3069\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\uff08\u7d66\u4e0e\u6240\u5f97\uff09\u4ee5\u5916\u3067\u53ce\u5165\u3092\u5f97\u308b\u5b50\u4f9b\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u50cd\u304d\u65b9\u304c\u5909\u308f\u308b\u3068\u3001\u300c136\u4e07\u5186\u30fb159\u4e07\u5186\u306e\u58c1\u300d\u306f\u9069\u7528\u3055\u308c\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u300c\u7d66\u4e0e\u300d\u3067\u306f\u306a\u304f\u300c\u96d1\u6240\u5f97\u30fb\u4e8b\u696d\u6240\u5f97\u300d\u306b\u306a\u308b\u3082\u306e<\/h3>\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u53ce\u5165\u306f\u3001\u901a\u5e38\u300c\u7d66\u4e0e\u300d\u3068\u3057\u3066\u306f\u6271\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2736\/\" data-internallinksmanager029f6b8e52c=\"529\" title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a> \u306b\u306a\u308b\u3082\u306e<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u30a6\u30fc\u30d0\u30fc\u30a4\u30fc\u30c4\u7b49\u306e\u30d5\u30fc\u30c9\u30c7\u30ea\u30d0\u30ea\u30fc\u914d\u9054\u54e1<\/li>\n<li>\u30d5\u30ea\u30de\u30a2\u30d7\u30ea\u3067\u306e\u8ee2\u58f2\uff08\u4e8b\u696d\u898f\u6a21\u306e\u5834\u5408\uff09<\/li>\n<li>YouTube\u306a\u3069\u306e\u52d5\u753b\u914d\u4fe1\u3001\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u53ce\u5165<\/li>\n<li>\u6697\u53f7\u8cc7\u7523\uff08\u4eee\u60f3\u901a\u8ca8\uff09\u306e\u5229\u76ca<\/li>\n<\/ul>\n<\/div>\n<h3>\u7d4c\u8cbb\u3092\u5f15\u3044\u305f\u6240\u5f97\u304c\u300c62\u4e07\u5186\u300d\u3092\u8d85\u3048\u308b\u3068\u6276\u990a\u304b\u3089\u5916\u308c\u308b<\/h3>\n<p>\u30a2\u30eb\u30d0\u30a4\u30c8\uff08\u7d66\u4e0e\uff09\u306b\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff08\u6700\u4f4e74\u4e07\u5186\uff09\u300d\u304c\u3042\u308b\u305f\u3081\u3001\u5e74\u53ce136\u4e07\u5186\u3067\u3082\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f62\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u96d1\u6240\u5f97\u30fb\u4e8b\u696d\u6240\u5f97\u306b\u306f\u3053\u306e\u63a7\u9664\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;margin-bottom: 1em;\"><strong>\u5224\u5b9a\u5f0f\uff1a\u53ce\u5165\u91d1\u984d \u2212 \u5fc5\u8981\u7d4c\u8cbb \uff1e 62\u4e07\u5186\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff09<\/strong><\/div>\n<p>\u7d4c\u8cbb\u3092\u5f15\u3044\u305f\u5229\u76ca\uff08\u6240\u5f97\uff09\u304c62\u4e07\u5186\u3092\u8d85\u3048\u3066\u3057\u307e\u3046\u3068\u3001\u89aa\u306e\u6276\u990a\u63a7\u9664\u304b\u3089\u5916\u308c\u307e\u3059\u3002<\/p>\n<p>\u300c\u30d0\u30a4\u30c8\u3058\u3083\u306a\u3044\u304b\u3089136\u4e07\u5186\u307e\u3067\u5927\u4e08\u592b\u300d\u3068\u601d\u3044\u8fbc\u3093\u3067\u3044\u308b\u3068\u3001\u5b9f\u306f62\u4e07\u5186\u306e\u6642\u70b9\u3067\u30a2\u30a6\u30c8\u3060\u3063\u305f\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u5b50\u4f9b\u304c\u3069\u306e\u3088\u3046\u306a\u5f62\u614b\u3067\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u304b\u3001\u5fc5\u305a\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c8\u5e74\u5206\uff082026\u5e74\u5206\uff09\u304b\u3089\u300c62\u4e07\u5186\u300d\u306b\u5909\u308f\u308a\u307e\u3059\u306e\u3067\u3001\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u6276\u990a\u5185\u306e\u5b50\u4f9b\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u306f\u5e74\u53ce136\u4e07\u5186\u304b159\u4e07\u5186\u304c\u76ee\u5b89<\/h2>\n<p><span style=\"background-color: 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class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/51621\/\" data-lkc-id=\"1010\" 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\">\u30102026\u5e74\u3011\u5b50\u4f9b\u304c\u3044\u308b\u5834\u5408\u306e\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u6276\u990a\u63a7\u9664\u306e\u66f8\u304d\u65b9<\/div><div class=\"lkc-excerpt\">    Point\u5b50\u4f9b\u304c\u3044\u308b\u5834\u5408\u306e\u6276\u990a\u63a7\u9664\u306e\u30dd\u30a4\u30f3\u30c8\u306f\uff1f\u5b50\u4f9b\u306e\u6276\u990a\u63a7\u9664\u306f\u300112\u670831\u65e5\u6642\u70b9\u306716\u6b73\u4ee5\u4e0a\u30fb\u5e74\u53ce136\u4e07\u5186\u4ee5\u4e0b\u306e\u5b50\u304c\u5bfe\u8c61\u3067\u3059\uff08\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\uff09\u3002                    19\uff5e22\u6b73\uff08\u5927\u5b66\u751f\uff09\u306f\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u3068\u3057\u306663\u4e07\u5186\u63a7\u9664            16\uff5e18\u6b73\u30fb23\u6b73\u4ee5\u4e0a\u306f\u4e00\u822c\u6276\u990a\u3068\u3057\u306638\u4e07\u5186\u63a7\u9664            \u5b50\u4f9b\u306e\u5e74\u53ce\u304c136\u4e07\u5186\u8d85\u3067\u6276\u990a\u304b\u3089\u5916\u308c\u308b        \u5b50\u4f9b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u3066\u3044\u3066\u3082\u5e74\u53ce136\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u3059\u3002\u305f\u3060\u3057\u6240\u5f97\u7a0e\u306f\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u3001\u4f4f\u6c11\u7a0e\u306f\u4ee4\u548c9\u5e74\u5ea6\u5206\u304b\u3089\u306e\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u3055...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Point\u5b50\u4f9b\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u306f\u6276\u990a\u5185\u3067\u3044\u304f\u3089\u307e\u3067\u7a3c\u3052\u308b\uff1f \u4ee4\u548c8\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3067\u3001\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5e74\u53ce\u4e0a\u9650\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002 16\u301c18\u6b73\u306823\u6b73\u4ee5\u4e0a\u306e\u5b50\u4f9b\u306f\u5e74\u53ce136\u4e07\u5186\u307e\u3067\u6276\u990a\u306e\u7bc4\u56f2\u5185\u306b\u53ce\u307e\u308a\u307e\u3059 19\u301c22 [&hellip;]<\/p>\n","protected":false},"author":92,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21],"tags":[],"person_in_charge":[],"customer_depth":[],"work_category":[115],"class_list":["post-111380","post","type-post","status-publish","format-standard","hentry","category-annual-adjustment","work_category-hr-t3-ta2"],"acf":{"pdf-dlbox-url":"https:\/\/biz.moneyforward.com\/library\/form\/60719\/","templatesbox-title":"\u6276\u990a\u4eba\u6570\u5225\u306e\u6240\u5f97\u7a0e\u65e9\u898b\u8868","templatesbox-img1-url":"","templatesbox-img1-title":"","templatesbox-img2-url":"","templatesbox-img2-title":"","templatesbox-desc":"\u6276\u990a\u4eba\u6570\u5225\u306e\u6240\u5f97\u7a0e\u65e9\u898b\u8868\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","templatesbox-btn-text":"\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b","templatesbox-link":"https:\/\/biz.moneyforward.com\/payroll\/templates\/7208\/"},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/111380","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/users\/92"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/comments?post=111380"}],"version-history":[{"count":20,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/111380\/revisions"}],"predecessor-version":[{"id":121011,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/111380\/revisions\/121011"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/media?parent=111380"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/categories?post=111380"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/tags?post=111380"},{"taxonomy":"person_in_charge","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/person_in_charge?post=111380"},{"taxonomy":"customer_depth","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/customer_depth?post=111380"},{"taxonomy":"work_category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/work_category?post=111380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}