{"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":"2026-03-31T15:38:59","modified_gmt":"2026-03-31T06:38:59","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":"<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<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\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<\/p>\n<p>\u3057\u304b\u3057\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\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    <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\u5e74\u9f62\u306b\u3088\u3063\u3066\u300c123\u4e07\u5186\u4ee5\u4e0b\u300d\u307e\u305f\u306f\u300c123\u4e07\u5186\u8d85\u301c188\u4e07\u5186\u4ee5\u4e0b\u300d\u306b\u57fa\u6e96\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>\u5f93\u6765\u306f\u4e00\u5f8b\u3067\u300c103\u4e07\u5186\u300d\u3092\u8d85\u3048\u308b\u3068\u6276\u990a\u304b\u3089\u5916\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u30012025\u5e74\u5206\u304b\u3089\u306f\u4ee5\u4e0b\u306e\u65b0\u3057\u3044\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306f\u300c\u5e74\u53ce150\u4e07\u5186\u300d\u307e\u3067\u6e80\u984d\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>19\u6b73\u304b\u308923\u6b73\u307e\u3067\u306e\u5927\u5b66\u751f\u4e16\u4ee3\uff08\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u307e\u305f\u306f\u7279\u5b9a\u89aa\u65cf\uff09\u306e\u5b50\u4f9b\u306b\u3064\u3044\u3066\u306f\u3001\u5e74\u53ce150\u4e07\u5186\u307e\u3067\u6e80\u984d63\u4e07\u5186\u306e\u63a7\u9664\u3067\u3059\u3002<\/b><\/span>\u6708\u53ce\u7d0412.5\u4e07\u5186\u7a0b\u5ea6\u307e\u3067\u50cd\u3044\u3066\u3082\u89aa\u306e\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u306a\u3044\u4ed5\u7d44\u307f\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u304c150\u4e07\u5186\u3092\u8d85\u3048188\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\u3001\u5b66\u751f\u3067\u3042\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5e74\u9f62\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u4e0a\u8a18\u306e\u6761\u4ef6\u3067\u89aa\u306e\u6276\u990a\u306b\u5165\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\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<\/strong><\/p>\n<p>\u7d66\u4e0e\u53ce\u5165\u304c150\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u30015\u4e07\u5186\u523b\u307f\u3067\u89aa\u304c\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u984d\u304c\u6e1b\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5b50\u4f9b\u306e\u7d66\u4e0e\u53ce\u5165\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><\/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;\">\u301c150\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">85\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>63\u4e07\u5186\uff08\u6e80\u984d\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">150\u4e07\u5186\u8d85 \u301c 155\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">85\u4e07\u5186\u8d85 \u301c 90\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">155\u4e07\u5186\u8d85 \u301c 160\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">90\u4e07\u5186\u8d85 \u301c 95\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>51\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">160\u4e07\u5186\u8d85 \u301c 165\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">95\u4e07\u5186\u8d85 \u301c 100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>41\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">165\u4e07\u5186\u8d85 \u301c 170\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">100\u4e07\u5186\u8d85 \u301c 105\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>31\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">170\u4e07\u5186\u8d85 \u301c 175\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">105\u4e07\u5186\u8d85 \u301c 110\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>21\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">175\u4e07\u5186\u8d85 \u301c 180\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">110\u4e07\u5186\u8d85 \u301c 115\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">180\u4e07\u5186\u8d85 \u301c 185\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">115\u4e07\u5186\u8d85 \u301c 120\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">185\u4e07\u5186\u8d85 \u301c 188\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">120\u4e07\u5186\u8d85 \u301c 123\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>3\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">188\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">123\u4e07\u5186\u8d85<\/td>\n<td>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\" target=\"_blank\" rel=\"noopener\">No.1177\u2003\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\u53ce123\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<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u7b49\u306e\u898b\u76f4\u3057\u306b\u3088\u308a\u3001\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ce\u5165\u4e0a\u9650\u304c103\u4e07\u5186\u304b\u3089\u300c123\u4e07\u5186\u300d\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/b><\/span><\/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\u7d0420\u4e07\u5186\u591a\u304f\u7a3c\u3044\u3067\u3082\u6276\u990a\u306e\u7bc4\u56f2\u5185\u306b\u53ce\u307e\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u6708\u53ce\u306b\u63db\u7b97\u3059\u308b\u3068\u3001<strong>\u6708\u984d\u7d0410\u4e072,500\u5186<\/strong>\u307e\u3067\u7a3c\u3052\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u306f\u67088\u4e07\u5186\u53f0\u5f8c\u534a\uff08\u7d048\u4e075,000\u5186\uff09\u3092\u8d85\u3048\u308b\u3068\u89aa\u306e\u7a0e\u91d1\u304c\u5897\u3048\u308b\u5fc3\u914d\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u4eca\u5f8c\u306f\u30b7\u30d5\u30c8\u3092\u5897\u3084\u305b\u308b\u4f59\u88d5\u304c\u751f\u307e\u308c\u307e\u3057\u305f\u3002<\/p>\n<h3>\u5e74\u9f62\u5225\u306e\u63a7\u9664\u984d\u3068\u53ce\u5165\u4e0a\u9650\u4e00\u89a7<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\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<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9f62<\/p>\n<p>\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>16\u6b73\u672a\u6e80<\/td>\n<td>\u5e74\u5c11\u6276\u990a\u89aa\u65cf<\/td>\n<td>0\u5186\uff08\u5bfe\u8c61\u5916\uff09<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>16\u6b73\u301c18\u6b73<\/td>\n<td>\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/td>\n<td>38\u4e07\u5186<\/td>\n<td>123\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>19\u6b73\u301c22\u6b73<\/td>\n<td>\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u307e\u305f\u306f\u7279\u5b9a\u89aa\u65cf<\/td>\n<td>63\u4e07\u5186<\/td>\n<td>150\u4e07\u5186\uff08\u6e80\u984d\uff09<\/td>\n<\/tr>\n<tr>\n<td>23\u6b73\u4ee5\u4e0a<\/td>\n<td>\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/td>\n<td>38\u4e07\u5186<\/td>\n<td>123\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u7279\u5b9a\u89aa\u65cf\uff0819\u6b73\u301c22\u6b73\uff09\u306e\u307f\u3001\u5e74\u53ce150\u4e07\u5186\u3092\u8d85\u3048\u3066\u3082188\u4e07\u5186\u307e\u3067\u306f\u6bb5\u968e\u7684\u306b\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u304c\u3001\u6e80\u984d\uff0863\u4e07\u5186\uff09\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u30e9\u30a4\u30f3\u306f150\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0025004-025.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\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\u300c123\u4e07\u5186\u300d\u306b\u306a\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\u3001150\u4e07\u5186\u306e\u65b0\u57fa\u6e96\u306f\u9069\u7528\u3055\u308c\u305a\u3001123\u4e07\u5186\u304c\u4e0a\u9650\u3068\u306a\u308a\u307e\u3059\u3002\u3046\u3063\u304b\u308a150\u4e07\u5186\u307e\u3067\u50cd\u3044\u3066\u3057\u307e\u3046\u3068\u6276\u990a\u304b\u3089\u5916\u308c\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u5fc5\u305a\u751f\u5e74\u6708\u65e5\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u5e74\u53ce123\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>\u9ad8\u6821\u751f\u306a\u3069\u304c123\u4e07\u5186\u3092\u8d85\u3048\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u5f71\u97ff\u304c\u51fa\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u89aa\u306e\u6276\u990a\u63a7\u9664\u304c\u306a\u304f\u306a\u308b\uff1a<\/strong><br \/>\n\u89aa\u306e\u7a0e\u91d1\u8a08\u7b97\u306b\u304a\u3044\u3066\u300c\u6276\u990a\u63a7\u9664\uff0838\u4e07\u5186\uff09\u300d\u304c\u9069\u7528\u3055\u308c\u306a\u304f\u306a\u308a\u3001\u89aa\u306e\u6240\u5f97\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u304c\u5897\u52a0\u3057\u307e\u3059\uff08\u5e74\u53ce\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u6570\u4e07\u5186\u301c\u5341\u6570\u4e07\u5186\u306e\u5897\u7a0e\uff09\u3002<\/li>\n<li><strong>\u5b50\u4f9b\u306b\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\uff1a<\/strong><br \/>\n\u5b50\u4f9b\u81ea\u8eab\u306e\u53ce\u5165\u304b\u3089\u57fa\u790e\u63a7\u9664\u306a\u3069\u3092\u5f15\u3044\u305f\u984d\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u5b66\u751f\u672c\u4eba\u304c\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\u7533\u8acb\u3059\u308c\u3070\u3001\u5e74\u53ce150\u4e07\u5186\u307e\u3067\u306f\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c132\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165\u304c200\u4e073,999\u5186\u4ee5\u4e0b\uff09\u306e\u5834\u5408\u306f\u57fa\u790e\u63a7\u9664\u304c95\u4e07\u5186\u3068\u306a\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u306f\u5b50\u4f9b\u81ea\u8eab\u306e\u7a0e\u91d1\u306e\u8a71\u3067\u3042\u308a\u3001\u89aa\u306e\u6276\u990a\u63a7\u9664\u304c\u306a\u304f\u306a\u308b\u70b9\uff08\u89aa\u306e\u5897\u7a0e\uff09\u306f\u5909\u308f\u3089\u306a\u3044\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\uff0819\u6b73\u301c22\u6b73\uff09\u306e\u3088\u3046\u306a\u300c\u6bb5\u968e\u7684\u306b\u63a7\u9664\u304c\u6e1b\u308b\uff08\u306a\u3060\u3089\u304b\u306a\u5909\u5316\uff09\u300d\u4ed5\u7d44\u307f\u306f\u3001<strong>\u4e00\u822c\u306e\u6276\u990a\u89aa\u65cf\uff0816\u6b73\u301c18\u6b73\u7b49\uff09\u306b\u306f\u8a2d\u3051\u3089\u308c\u3066\u3044\u306a\u3044<\/strong>\u305f\u3081\u3001123\u4e07\u5186\u306e\u30e9\u30a4\u30f3\u3092\u8d85\u3048\u306a\u3044\u3088\u3046\u53b3\u5bc6\u306a\u7ba1\u7406\u304c\u5fc5\u8981\u3067\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><span style=\"background-color: #ffff99;\"><b>\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<\/b><\/span>\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<\/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\u901a\u5e38\u300c\u9069\u7528\u4e8b\u696d\u6240\u30674\u5206\u306e3\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u50cd\u304f\uff081\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\uff09\u300d\u300c\u5e74\u9593\u53ce\u5165130\u4e07\u5186\u4ee5\u4e0a\u50cd\u304f\u300d\u306a\u3069\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u3067\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u5b66\u751f\u3067\u3042\u3063\u3066\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\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><strong>\u7279\u5b9a\u9069\u7528\u4e8b\u696d\u6240\u306a\u3069\u3067\u306f\u52a0\u5165\u5bfe\u8c61\u5916\uff08\u539f\u5247\uff09\uff1a <\/strong>\u663c\u9593\u5b66\u751f\uff08\u9ad8\u6821\u751f\u3001\u5927\u5b66\u751f\u3001\u5c02\u9580\u5b66\u6821\u751f\u306a\u3069\uff09<\/li>\n<li><strong>\u7279\u5b9a\u9069\u7528\u4e8b\u696d\u6240\u306a\u3069\u3067\u3082\u52a0\u5165\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\uff1a<\/strong> \u591c\u9593\u5b66\u751f\u3001\u901a\u4fe1\u5236\u3001\u4f11\u5b66\u4e2d\u306e\u5b66\u751f\u306a\u3069<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\" target=\"_blank\" rel=\"noopener\">\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><span style=\"background-color: #ffff99;\"><b>\u300c\u52e4\u52d9\u5148\u306e\u4fdd\u967a\u306b\u5165\u3089\u306a\u304f\u3066\u3044\u3044\uff08\u9069\u7528\u9664\u5916\uff09\u300d\u3068\u3044\u3046\u3053\u3068\u3068\u3001\u300c\u89aa\u306e\u6276\u990a\u306b\u5165\u308a\u7d9a\u3051\u3089\u308c\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u306f\u30a4\u30b3\u30fc\u30eb\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u305f\u3068\u3048\u663c\u9593\u306e\u5b66\u751f\u3067\u3042\u3063\u3066\u3082\u3001<strong>\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<\/strong>\u305d\u306e\u305f\u3081\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\u3067\u304a\u4f4f\u307e\u3044\u306e\u81ea\u6cbb\u4f53\u306e\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\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee4\u548c7\u5e7410\u6708\u4ee5\u964d\u304b\u3089\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\u304c130\u4e07\u5186\u672a\u6e80\u306e\u57fa\u6e96\u304c150\u4e07\u5186\u672a\u6e80\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7a0e\u91d1\u306f\u304b\u304b\u3089\u306a\u304f\u3066\u3082\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306e\u6761\u4ef6\u304b\u3089\u5916\u308c\u308b\u3068\u4fdd\u967a\u6599\u8ca0\u62c5\uff08\u5e74\u9593\u7d0420\u4e07\u301c30\u4e07\u5186\uff09\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001130\u4e07\u5186\u4ee5\u4e0a\u3067\u50cd\u304f\u5834\u5408\u306f\u624b\u53d6\u308a\u306e\u6e1b\u5c11\u306b\u5341\u5206\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\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<\/a><br \/>\n<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>\u5b50\u4f9b\u306e\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u308b\u6761\u4ef6\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\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\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u5b50\u4f9b\u3092\u6276\u990a\u306b\u5165\u308c\u308b\u305f\u3081\u306e\u57fa\u672c\u6761\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u6276\u990a\u89aa\u65cf\u306e\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u89aa\u65cf\u3067\u3042\u308b\u3053\u3068\uff1a<\/strong> 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><strong>\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068\uff1a<\/strong> \u5fc5\u305a\u3057\u3082\u540c\u5c45\u3067\u3042\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093<\/li>\n<li><strong>\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c\u4e00\u5b9a\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\uff1a<\/strong>\u7d66\u4e0e\u53ce\u5165<strong>123\u4e07\u5186<\/strong>\u307e\u305f\u306f<strong>150\u4e07\u5186<\/strong>\uff08\u7279\u5b9a\u89aa\u65cf\uff09<\/li>\n<li><strong><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\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/strong><\/li>\n<\/ol>\n<\/div>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" target=\"_blank\" rel=\"noopener\">No.1180\u2003\u6276\u990a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>16\u6b73\u672a\u6e80\u306e\u5b50\u4f9b\u306f\u3069\u3046\u306a\u308b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>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<\/b><\/span><\/p>\n<p>\u3057\u304b\u3057\u3001\u4f4f\u6c11\u7a0e\u306e\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u5224\u5b9a\u300d\u306e\u4eba\u6570\u306b\u306f\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u307e\u3059\u3002\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><span style=\"background-color: #ffff99;\"><b>\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<\/b><\/span><\/p>\n<h4>\u96e2\u5a5a\u3057\u3066\u5225\u5c45\u3057\u3066\u3044\u308b\u5834\u5408<\/h4>\n<p><strong>\u6761\u4ef6\uff1a<\/strong> \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><strong>\u6761\u4ef6\uff1a<\/strong> \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\" target=\"_blank\" rel=\"noopener\">\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><span style=\"background-color: #ffff99;\"><b>\u5b50\u4f9b\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u4ee3\u3092\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\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<\/b><\/span>\u307e\u305f\u30a2\u30eb\u30d0\u30a4\u30c8\u4ee3\u306f\u5e74\u53ce\u3067\u306f\u306a\u304f\u3001\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002\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><span style=\"background-color: #ffff99;\"><b>\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<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u6c0f\u540d\u30fb\u30d5\u30ea\u30ac\u30ca<\/strong><\/li>\n<li><strong>\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\uff1a<\/strong> \u4f1a\u793e\u304b\u3089\u6307\u793a\u304c\u3042\u308b\u5834\u5408\u306e\u307f\u8a18\u5165<\/li>\n<li><strong>\u751f\u5e74\u6708\u65e5\uff1a<\/strong> \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><strong>\u7d9a\u67c4\uff1a<\/strong> \u300c\u5b50\u300d<\/li>\n<li><strong>\u540c\u5c45\u30fb\u5225\u5c45\u306e\u533a\u5225\uff1a<\/strong> \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<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\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<\/b><\/span><\/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<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>\u3092\u5f15\u3044\u305f\u300c\u6240\u5f97\u91d1\u984d\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u30022025\u5e74\u5206\u4ee5\u964d\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u984d\u304c55\u4e07\u5186\u304b\u308965\u4e07\u5186\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>A. \u7279\u5b9a\u6276\u990a\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><strong>\u7d66\u4e0e\u53ce\u5165\u304c150\u4e07\u5186\u306e\u5834\u5408\uff1a<\/strong><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<br \/>\n\uff08150\u4e07 &#8211; 65\u4e07 = 85\u4e07\uff09<\/li>\n<li><strong>\u7d66\u4e0e\u53ce\u5165\u304c190\u4e07\u5186\u8d85\u301c\uff1a<\/strong><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\u53ce150\u4e07\u5186\u307e\u3067\u306f\u6240\u5f9785\u4e07\u5186\u4ee5\u4e0b\u3068\u3044\u3046\u533a\u5206\u306b\u306a\u308a\u3001\u6e80\u984d\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><strong>\u7d66\u4e0e\u53ce\u5165\u304c123\u4e07\u5186\u306e\u5834\u5408\uff1a<\/strong><\/p>\n<p>\u5bfe\u5fdc\u3059\u308b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3067\u3042\u308b\u300c58\u4e07\u5186\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u53ce\u5165123\u4e07\u5186 \u2212 \u7d66\u4e0e\u6240\u5f97\u63a7\u966465\u4e07\u5186 \uff1d \u6240\u5f9758\u4e07\u5186<\/strong><\/div>\n<h3>\u3010\u88dc\u8db3\u3011\u91d1\u984d\u304c\u308f\u304b\u3089\u306a\u3044\u30fb\u4e0d\u5b89\u306a\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>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<\/b><\/span><\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/115.pdf\" target=\"_blank\" rel=\"noopener\">\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><\/p>\n<p>\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><strong>\u662f\u6b63\u901a\u77e5\u304c\u5c4a\u304f\uff1a<\/strong> \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><strong>\u8ffd\u5fb4\u8ab2\u7a0e\uff1a<\/strong> \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\uff08123\u4e07\u5186\u307e\u305f\u306f150\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\u308b\u305f\u3081\u3001\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><span style=\"background-color: #ffff99;\"><b>\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<\/b><\/span><\/p>\n<p>\u50cd\u304d\u65b9\u304c\u5909\u308f\u308b\u3068\u3001\u300c123\u4e07\u5186\u30fb150\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><span style=\"background-color: #ffff99;\"><b>\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<\/b><\/span><\/p>\n<div class=\"summary-box\">\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\u3066\u300c58\u4e07\u5186\u300d\u3092\u8d85\u3048\u308b\u3068\u30a2\u30a6\u30c8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a2\u30eb\u30d0\u30a4\u30c8\uff08\u7d66\u4e0e\uff09\u306b\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff08\u6700\u4f4e55\u4e07\u5186\uff09\u300d\u304c\u3042\u308b\u305f\u3081\u3001\u5e74\u53ce100\u4e07\u5186\u8d85\u3067\u3082\u6240\u5f97\u306f\u4f4e\u304f\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3057\u304b\u3057\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a<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\u306f\u3053\u306e\u63a7\u9664\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5224\u5b9a\u5f0f<\/strong>\uff1a \u53ce\u5165\u91d1\u984d \u2212 \u5fc5\u8981\u7d4c\u8cbb \uff1e 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