{"id":111924,"date":"2026-01-28T16:29:02","date_gmt":"2026-01-28T07:29:02","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=111924"},"modified":"2026-04-07T18:30:52","modified_gmt":"2026-04-07T09:30:52","slug":"%e5%9f%ba%e7%a4%8e%e6%8e%a7%e9%99%a4%e3%81%a8%e3%81%af%ef%bc%9f%e6%89%80%e5%be%97%e3%82%84%e6%8e%a7%e9%99%a4%e3%81%ae%e5%9f%ba%e7%a4%8e%e7%9f%a5%e8%ad%98%e3%81%a858%e4%b8%87%e5%86%86%e3%81%b8%e3%81%ae","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/111924\/","title":{"rendered":"\u30102026\u5e74\u30fb\u4ee4\u548c8\u5e74\u3011\u57fa\u790e\u63a7\u9664\u3068\u306f\uff1f104\u4e07\u5186\u63a7\u9664\u3084\u6240\u5f97\u3068\u53ce\u5165\u306e\u9055\u3044\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u300d\u3068\u306f\u3001\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u3001\u3059\u3079\u3066\u306e\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u304b\u3089\u7121\u6761\u4ef6\u306b\u5dee\u3057\u5f15\u3051\u308b\u3001\u7a0e\u52d9\u8a08\u7b97\u306e\u571f\u53f0\u3068\u306a\u308b\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u300d\u3067\u3059\u30022025\u5e74\uff08\u4ee4\u548c7\u5e74\uff09\u306e\u7a0e\u5236\u6539\u6b63\u3067\u63a7\u9664\u984d\u304c\u5f93\u6765\u306e48\u4e07\u5186\u304b\u3089\u6700\u592795\u4e07\u5186\u3078\u62e1\u5145\u3055\u308c\u3001\u4ee4\u548c8\u5e74\u5ea6\uff082026\u5e74\u5ea6\uff09\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u3001\u6700\u5927104\u4e07\u5186\uff08\u7279\u4f8b\u9069\u7528\u6642\uff09\u3078\u306e\u518d\u62e1\u5145\u304c\u793a\u3055\u308c\u307e\u3057\u305f\u3002<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\u898b\u76f4\u3057\u3082\u3042\u308f\u305b\u308b\u3068\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6240\u5f97\u7a0e\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u3068\u306a\u308b\u5e74\u53ce\u30e9\u30a4\u30f3\u306f\u7d04178\u4e07\u5186\u307e\u3067\u62e1\u5927\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u57fa\u790e\u63a7\u9664\u306b\u3064\u3044\u3066\u306e\u4ed5\u7d44\u307f\u304b\u3089\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3001\u5e74\u53ce\u306e\u58c1\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\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    <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\/6697\/?provider=pa_basic&provider_info=cv.111924.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\/04\/minibook_income_deductions_summary_table.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>\u6240\u5f97\u63a7\u9664\u4e00\u89a7\u307e\u3068\u3081\u8868<\/p>\n                    <p class=\"advads-templates-box-text\">\u6240\u5f97\u63a7\u9664\u4e00\u89a7\u307e\u3068\u3081\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>\u57fa\u790e\u63a7\u9664\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u304b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u3068\u306f\u3001\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c2,500\u4e07\u5186\u4ee5\u4e0b\u306e\u3059\u3079\u3066\u306e\u7d0d\u7a0e\u8005\u306b\u9069\u7528\u3055\u308c\u308b\u3001\u751f\u6d3b\u4fdd\u969c\u306e\u305f\u3081\u306e\u57fa\u672c\u7684\u306a\u300c\u6240\u5f97\u63a7\u9664\u300d\u3067\u3059\u3002\u00a0<\/b><\/span>\u500b\u5225\u306e\u4e8b\u60c5\uff08\u6276\u990a\u5bb6\u65cf\u306e\u6709\u7121\u306a\u3069\uff09\u306b\u95a2\u308f\u3089\u305a\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4eba\u3067\u3042\u308c\u3070\u7121\u6761\u4ef6\u3067\u9069\u7528\u3055\u308c\u308b\u70b9\u304c\u6700\u5927\u306e\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<h3>\u6700\u4f4e\u751f\u6d3b\u8cbb\u3092\u975e\u8ab2\u7a0e\u306b\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u306e\u5236\u5ea6\u306f\u3001\u56fd\u6c11\u304c\u751f\u6d3b\u3059\u308b\u305f\u3081\u306b\u6700\u4f4e\u9650\u5fc5\u8981\u306a\u8cbb\u7528\u306b\u306f\u7a0e\u91d1\u3092\u304b\u3051\u308b\u3079\u304d\u3067\u306f\u306a\u3044\u3001\u3068\u3044\u3046\u8003\u3048\u65b9\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u306f\u61b2\u6cd5\u7b2c25\u6761\u306e\u751f\u5b58\u6a29\u306b\u7531\u6765\u3059\u308b\u300c\u6700\u4f4e\u751f\u6d3b\u8cbb\u975e\u8ab2\u7a0e\u300d\u306e\u8003\u3048\u65b9\u306b\u3088\u308b\u3082\u306e\u3067\u3001\u4eba\u9593\u304c\u8863\u98df\u4f4f\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u30b3\u30b9\u30c8\u306f\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u304b\u3089\u9664\u5916\u3059\u308b\u3088\u3046\u8a2d\u8a08\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u533b\u7642\u8cbb\u304c\u304b\u304b\u3063\u305f\u300d\u300c\u914d\u5076\u8005\u304c\u3044\u308b\u300d\u3068\u3044\u3063\u305f\u7279\u5225\u306a\u4e8b\u60c5\u306b\u5bfe\u3059\u308b\u63a7\u9664\u3068\u306f\u7570\u306a\u308a\u3001\u57fa\u790e\u63a7\u9664\u306f\u300c\u751f\u304d\u3066\u3044\u308b\u3060\u3051\u3067\u304b\u304b\u308b\u30b3\u30b9\u30c8\u300d\u3092\u8003\u616e\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7269\u4fa1\u304c\u4e0a\u6607\u3057\u3066\u751f\u6d3b\u8cbb\u304c\u304b\u3055\u3080\u3088\u3046\u306b\u306a\u308c\u3070\u3001\u305d\u308c\u306b\u5fdc\u3058\u3066\u63a7\u9664\u984d\uff08\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u67a0\uff09\u3082\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3079\u304d\u3068\u3044\u3046\u6027\u8cea\u3092\u6301\u3063\u3066\u304a\u308a\u3001\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u306e\u6539\u6b63\u306f\u3053\u306e\u8003\u3048\u65b9\u3092\u3055\u3089\u306b\u63a8\u3057\u9032\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3>\u8ab2\u7a0e\u6240\u5f97\u3092\u5727\u7e2e\u3057\u3001\u624b\u53d6\u308a\u3092\u5897\u3084\u3059\u305f\u3081<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u306b\u306f\u3001\u53ce\u5165\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3001\u7a0e\u7387\u304c\u304b\u3051\u3089\u308c\u308b\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u300d\u3092\u6e1b\u3089\u3057\u3001\u6700\u7d42\u7684\u306a\u7a0e\u8ca0\u62c5\u3092\u8efd\u304f\u3059\u308b\u5f79\u5272\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6240\u5f97\u7a0e\u306f\u53ce\u5165\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u53ce\u5165\u304b\u3089\u63a7\u9664\u3092\u5f15\u3044\u305f\u6b8b\u308a\u306e\u984d\uff08\u8ab2\u7a0e\u6240\u5f97\uff09\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308b\u305f\u3081\u3001\u57fa\u790e\u63a7\u9664\u304c\u5927\u304d\u3044\u307b\u3069\u7a0e\u91d1\u306f\u5b89\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u57fa\u790e\u63a7\u9664\u306f\u3001\u3044\u308f\u3070\u300c\u5168\u54e1\u306b\u914d\u3089\u308c\u305f\u975e\u8ab2\u7a0e\u30d1\u30b9\u30dd\u30fc\u30c8\u300d\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u30d1\u30b9\u30dd\u30fc\u30c8\u306e\u984d\u9762\u304c\u5897\u984d\u3055\u308c\u300c\u7a0e\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u90e8\u5206\u300d\u304c\u6e1b\u308a\u3001\u7d66\u4e0e\u306a\u3069\u306e\u53ce\u5165\u984d\u304c\u5909\u308f\u3089\u306a\u304f\u3066\u3082\u624b\u5143\u306b\u6b8b\u308b\u304a\u91d1\uff08\u624b\u53d6\u308a\uff09\u304c\u5897\u3048\u308b\u52b9\u679c\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u63a7\u9664\u3068\u7a0e\u984d\u63a7\u9664\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u306f\u300c\u6240\u5f97\u63a7\u9664\u300d\u306b\u5206\u985e\u3055\u308c\u3001\u7a0e\u7387\u3092\u639b\u3051\u308b\u524d\u306e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u7a2e\u985e\u306e\u63a7\u9664\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7a0e\u91d1\u306e\u63a7\u9664\u306b\u306f\u300c\u6240\u5f97\u63a7\u9664\u300d\u3068\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u3001\u57fa\u790e\u63a7\u9664\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u3068\u540c\u3058\u304f\u300c\u6240\u5f97\u63a7\u9664\u300d\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3057\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u63a7\u9664\u306f\u300c\u7a0e\u7387\u3092\u639b\u3051\u308b\u524d\u300d\u306b\u5f15\u304f\u305f\u3081\u3001\u6240\u5f97\u304c\u9ad8\u3044\uff08\u7a0e\u7387\u304c\u9ad8\u3044\uff09\u4eba\u307b\u3069\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u300c\u7a0e\u984d\u63a7\u9664\u300d\u306f\u7a0e\u7387\u3092\u639b\u3051\u305f\u5f8c\u306b\u5f15\u304f\u305f\u3081\u3001\u8ab0\u306b\u3068\u3063\u3066\u3082\u52b9\u679c\u304c\u30c0\u30a4\u30ec\u30af\u30c8\u306b\u8868\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u6bd4\u8f03\u8868\uff1a\u6240\u5f97\u63a7\u9664\u3068\u7a0e\u984d\u63a7\u9664\u3011<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\u7a2e\u985e\u30fb\u57fa\u790e\u63a7\u9664\u306e\u5206\u985e<\/th>\n<th>\u5dee\u3057\u5f15\u304f\u30bf\u30a4\u30df\u30f3\u30b0<\/th>\n<th>\u6e1b\u7a0e\u52b9\u679c\u306e\u8a08\u7b97\u5f0f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6240\u5f97\u63a7\u9664\u30fb\u8a72\u5f53<\/td>\n<td>\u7a0e\u7387\u3092\u639b\u3051\u308b\u524d<\/td>\n<td>\u63a7\u9664\u984d \u00d7 \u7a0e\u7387<\/td>\n<\/tr>\n<tr>\n<td>\u7a0e\u984d\u63a7\u9664\u30fb\u975e\u8a72\u5f53<\/td>\n<td>\u7a0e\u7387\u3092\u639b\u3051\u305f\u5f8c<\/td>\n<td>\u63a7\u9664\u984d\u305d\u306e\u3082\u306e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u6240\u5f97\u63a7\u9664\u306e\u4f8b\uff1a<\/strong>\u57fa\u790e\u63a7\u9664\u3001\u914d\u5076\u8005\u63a7\u9664\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" data-internallinksmanager029f6b8e52c=\"44\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/li>\n<li><strong>\u7a0e\u984d\u63a7\u9664\u306e\u4f8b\uff1a<\/strong><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-internallinksmanager029f6b8e52c=\"578\" title=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2317\/\" data-internallinksmanager029f6b8e52c=\"418\" title=\"\u914d\u5f53\u63a7\u9664\">\u914d\u5f53\u63a7\u9664<\/a><\/li>\n<\/ul>\n<\/div>\n<h2>\u57fa\u790e\u63a7\u9664\u306e\u9069\u7528\u5bfe\u8c61\u306f\u8ab0\u304b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u306e\u9069\u7528\u5bfe\u8c61\u306f\u3001\u305d\u306e\u5e74\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2,500\u4e07\u5186\u4ee5\u4e0b\u306e\u3059\u3079\u3066\u306e\u7d0d\u7a0e\u8005\u3067\u3059\u3002<\/b><\/span> \u7279\u5b9a\u306e\u8077\u696d\u3084\u7acb\u5834\u306b\u9650\u3089\u308c\u305f\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u56fd\u5185\u3067\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u307b\u307c\u5168\u3066\u306e\u4eba\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h3>\u96c7\u7528\u5f62\u614b\u3092\u554f\u308f\u305a\u3001\u3059\u3079\u3066\u306e\u7d0d\u7a0e\u8005\u306b\u9069\u7528\u3055\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u306f\u3001\u4f1a\u793e\u54e1\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u3068\u3044\u3063\u305f\u50cd\u304d\u65b9\u306b\u95a2\u308f\u3089\u305a\u3001\u7d0d\u7a0e\u8005\u3067\u3042\u308c\u3070\u7b49\u3057\u304f\u9069\u7528\u3055\u308c\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u306b\u304a\u3044\u3066\u3001\u57fa\u790e\u63a7\u9664\u306f\u7279\u5b9a\u306e\u5c5e\u6027\uff08\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306a\u3069\uff09\u306b\u5411\u3051\u305f\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5168\u3066\u306e\u56fd\u6c11\u306e\u6700\u4f4e\u751f\u6d3b\u8cbb\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u591a\u69d8\u306a\u7acb\u5834\u306e\u4eba\u304c\u5bfe\u8c61\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u7d66\u4e0e\u6240\u5f97\u8005\uff1a<\/strong>\u6b63\u793e\u54e1\u3001\u5951\u7d04\u793e\u54e1\u3001\u516c\u52d9\u54e1\u306a\u3069<\/li>\n<li><strong>\u975e\u6b63\u898f\u96c7\u7528\uff1a<\/strong>\u30d1\u30fc\u30c8\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u3001\u6d3e\u9063\u793e\u54e1\u306a\u3069<\/li>\n<li><strong><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u8005\uff1a<\/strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3001\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u4eba\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<h3>\u5408\u8a08\u6240\u5f97\u304c2,500\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u9069\u7528\u3055\u308c\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u305f\u3060\u3057\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2,500\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u57fa\u790e\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u305a0\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u3001\u5e74\u53ce\u304c\u975e\u5e38\u306b\u9ad8\u3044\u300c\u8d85\u9ad8\u6240\u5f97\u8005\u300d\u306b\u95a2\u3057\u3066\u306f\u3001\u751f\u6d3b\u8cbb\u3078\u306e\u914d\u616e\uff08\u62c5\u7a0e\u529b\u306e\u8abf\u6574\uff09\u3092\u7a0e\u91d1\u3067\u884c\u3046\u5fc5\u8981\u6027\u304c\u4f4e\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u524d\u306f\u4e00\u5f8b\u9069\u7528\u3067\u3057\u305f\u304c\u3001\u8fd1\u5e74\u306e\u6539\u6b63\u306b\u3088\u308a\u5bcc\u306e\u518d\u5206\u914d\u6a5f\u80fd\u304c\u5f37\u5316\u3055\u308c\u30012,350\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u6bb5\u968e\u7684\u306b\u6e1b\u984d\u30012,500\u4e07\u5186\u8d85\u3067\u6d88\u5931\u3059\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u57fa\u790e\u63a7\u9664\u306e\u8a08\u7b97\u3067\u91cd\u8981\u306a\u53ce\u5165\u3068\u6240\u5f97\u306e\u9055\u3044\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u306e\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300d\u3092\u6b63\u3057\u304f\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u53ce\u5165\uff08\u5e74\u53ce\uff09\u300d\u3068\u300c\u6240\u5f97\u300d\u304c\u5225\u7269\u3067\u3042\u308b\u3053\u3068\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span> \u7a0e\u91d1\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u57fa\u790e\u63a7\u9664\u306f\u300c\u53ce\u5165\u300d\u304b\u3089\u76f4\u63a5\u5f15\u304f\u306e\u3067\u306f\u306a\u304f\u3001\u7d4c\u8cbb\u3092\u5f15\u3044\u305f\u5f8c\u306e\u300c\u6240\u5f97\u300d\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002<\/p>\n<h3>\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u304c\u6240\u5f97\u3068\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u53ce\u5165\u3068\u306f\u7d66\u4e0e\u3084\u58f2\u4e0a\u306e\u7dcf\u984d\u3067\u3042\u308a\u3001\u6240\u5f97\u3068\u306f\u305d\u3053\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u3066\u624b\u5143\u306b\u6b8b\u3063\u305f\u5229\u76ca\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u7a0e\u91d1\u306f\u3001\u5165\u3063\u3066\u304d\u305f\u304a\u91d1\u3059\u3079\u3066\uff08\u53ce\u5165\uff09\u306b\u304b\u304b\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u305d\u3053\u304b\u3089\u7d4c\u8cbb\u3092\u5f15\u3044\u305f\u300c\u5132\u3051\uff08\u6240\u5f97\uff09\u300d\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u57fa\u790e\u63a7\u9664\u306a\u3069\u306e\u6240\u5f97\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u969b\u3082\u3001\u30d9\u30fc\u30b9\u3068\u306a\u308b\u306e\u306f\u53ce\u5165\u3067\u306f\u306a\u304f\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u53ce\u5165\uff08Revenue\uff09\uff1a<\/strong><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u306e\u300c\u652f\u6255\u91d1\u984d\u300d\u3002\u3044\u308f\u3086\u308b\u984d\u9762\u306e\u5e74\u53ce\u3002<\/li>\n<li><strong>\u6240\u5f97\uff08Income\uff09\uff1a<\/strong>\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3092\u5f15\u3044\u305f\u91d1\u984d\u3002\u3053\u3053\u3067\u57fa\u790e\u63a7\u9664\u3092\u5f15\u304f<\/li>\n<\/ul>\n<\/div>\n<h3>\u4f1a\u793e\u54e1\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u4f7f\u3063\u3066\u7d66\u4e0e\u6240\u5f97\u3092\u7b97\u51fa\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u54e1\u306e\u5834\u5408\u3001\u5b9f\u8cbb\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u306e\u304c\u96e3\u3057\u3044\u305f\u3081\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a> \u2212 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664 \uff1d \u7d66\u4e0e\u6240\u5f97\u300d\u3068\u3044\u3046\u8a08\u7b97\u5f0f\u3092\u7528\u3044\u307e\u3059\u3002<\/b><\/span>\u4f1a\u793e\u54e1\u3084\u30d1\u30fc\u30c8\u30bf\u30a4\u30de\u30fc\u306b\u306f\u3001\u30b9\u30fc\u30c4\u4ee3\u3084\u6587\u5177\u4ee3\u306a\u3069\u306e\u5b9f\u8cbb\u3092\u7d4c\u8cbb\u7533\u8acb\u3059\u308b\u4ee3\u308f\u308a\u306b\u3001\u5e74\u53ce\u306b\u5fdc\u3058\u3066\u3042\u3089\u304b\u3058\u3081\u6c7a\u3081\u3089\u308c\u305f\u4e00\u5b9a\u984d\u3092\u7d4c\u8cbb\u3068\u307f\u306a\u3057\u3066\u5dee\u3057\u5f15\u304f\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u300d\u3068\u3044\u3046\u4ed5\u7d44\u307f\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n<p>\u57fa\u790e\u63a7\u9664\u306e\u5224\u5b9a\u306b\u4f7f\u308f\u308c\u308b\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300d\u3068\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u652f\u6255\u91d1\u984d\uff08\u5e74\u53ce\uff09\u3067\u306f\u306a\u304f\u3001\u3053\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u300d\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<h2>\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u306e\u57fa\u790e\u63a7\u9664\u984d\u306f\u3044\u304f\u3089\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u5206\u304b\u3089\u306f\u3001\u5408\u8a08\u6240\u5f97489\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070104\u4e07\u5186\u3001489\u4e07\u5186\u8d85\u301c655\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u307067\u4e07\u5186\u3001655\u4e07\u5186\u8d85\u301c2,350\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u307062\u4e07\u5186\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u4ee4\u548c7\u5e74\uff082025\u5e74\uff09\u6539\u6b63\u3067\u6700\u592795\u4e07\u5186\u3068\u306a\u3063\u3066\u3044\u305f\u4ed5\u7d44\u307f\u304c\u3055\u3089\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" target=\"_blank\" rel=\"noopener\">\u51fa\u5178\uff1a\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<h3>\u7269\u4fa1\u9ad8\u5bfe\u7b56\u3068\u3057\u3066\u6700\u5927104\u4e07\u5186\u306b\u518d\u62e1\u5145\u3055\u308c\u305f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5ea6\uff082026\u5e74\u5ea6\uff09\u3088\u308a\u3001\u7269\u4fa1\u9ad8\u5bfe\u7b56\u304a\u3088\u3073\u300c\u5e74\u53ce\u306e\u58c1\u300d\u306e\u3055\u3089\u306a\u308b\u5f15\u304d\u4e0a\u3052\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u57fa\u790e\u63a7\u9664\u984d\u306e\u518d\u5ea6\u306e\u5e95\u4e0a\u3052\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u6539\u6b63\u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u6b21\u306e2\u6bb5\u69cb\u6210\u3067\u3059\u3002 <\/p>\n<p><b>\u2460\u672c\u5247\u306e\u5f15\u304d\u4e0a\u3052\uff08\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u5206\u4ee5\u5f8c\u30fb\u6052\u4e45\u7684\uff09<\/b><\/p>\n<p>\u57fa\u790e\u63a7\u9664\u306e\u672c\u5247\u90e8\u5206\u304c4\u4e07\u5186\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d2,350\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306e\u6a19\u6e96\u63a7\u9664\u984d\u306f62\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\uff08\u5f93\u6765\uff1a58\u4e07\u5186\uff09\u3002\u3042\u308f\u305b\u3066\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u308265\u4e07\u5186\u304b\u308969\u4e07\u5186\u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002 <\/p>\n<p><b>\u2461\u7279\u4f8b\u306b\u3088\u308b\u4e0a\u4e57\u305b\uff08\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u30fb\u4ee4\u548c9\u5e74\uff082027\u5e74\uff09\u5206\u306e\u307f\uff09<\/b><\/p>\n<p>\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u30fb\u4ee4\u548c9\u5e74\uff082027\u5e74\uff09\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c655\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306b\u5bfe\u3057\u3066\u7279\u4f8b\u306b\u3088\u308b\u52a0\u7b97\u304c\u8a2d\u3051\u3089\u308c\u307e\u3059\u3002\u5408\u8a08\u6240\u5f97\u91d1\u984d489\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306f+42\u4e07\u5186\uff08\u8a08104\u4e07\u5186\uff09\u3001489\u4e07\u5186\u8d85\u301c655\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306f+5\u4e07\u5186\uff08\u8a0867\u4e07\u5186\uff09\u306e\u57fa\u790e\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u306b\u3064\u3044\u3066\u3082\u7279\u4f8b\u30675\u4e07\u5186\u4e0a\u4e57\u305b\u3055\u308c\u3001\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u30fb\u4ee4\u548c9\u5e74\uff082027\u5e74\uff09\u306f74\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002 <\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c10\u5e74\uff082028\u5e74\uff09\u5206\u4ee5\u5f8c\u306f\u7279\u4f8b\u306e\u533a\u5206\u304c\u5909\u308f\u308a\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d132\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306b+37\u4e07\u5186\uff08\u8a0899\u4e07\u5186\uff09\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">\u4eba\u4e8b\u62c5\u5f53\u8005\u5411\u3051\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8<\/span>\u6708\u6b21\u6e90\u6cc9\u5fb4\u53ce\u3078\u306e\u53cd\u6620\u306f\u4ee4\u548c9\u5e74\uff082027\u5e74\uff091\u6708\u304b\u3089<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4ee4\u548c8\u5e74\u5ea6\uff082026\u5e74\u5ea6\uff09\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052\u306f\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u5206\u306e\u6240\u5f97\u7a0e\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u6708\u6b21\u306e\u6e90\u6cc9\u5fb4\u53ce\u3078\u306e\u53cd\u6620\u306f\u4ee4\u548c9\u5e74\uff082027\u5e74\uff091\u6708\u4ee5\u964d\u3068\u306a\u308a\u307e\u3059\u3002\n<p>           \u6539\u8a02\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u6708\u984d\u8868\u30fb\u65e5\u984d\u8868\uff09\u306e\u9069\u7528\u304c\u4ee4\u548c9\u5e74\uff082027\u5e74\uff091\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3046\u7d66\u4e0e\u7b49\u304b\u3089\u958b\u59cb\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>           \u3053\u306e\u305f\u3081\u3001\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u4e2d\u306e\u6708\u6b21\u7d66\u4e0e\u3067\u306f\u65e7\u7a0e\u984d\u8868\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3044\u3001\u5dee\u984d\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3067\u7cbe\u7b97\u3059\u308b\u5f62\u306b\u306a\u308a\u307e\u3059\u3002\u7279\u4f8b\u306b\u3088\u308b\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u5206\u3082\u3001\u5e74\u672b\u8abf\u6574\u307e\u305f\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3067\u306e\u5bfe\u5fdc\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u6240\u5f97\u91d1\u984d\u5225\u306e\u57fa\u790e\u63a7\u9664\u984d\u3068\u4f4f\u6c11\u7a0e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5177\u4f53\u7684\u306a\u63a7\u9664\u984d\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u3088\u3063\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u306f\u6700\u5927104\u4e07\u5186\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u304c\u3001\u4f4f\u6c11\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306f43\u4e07\u5186\u3067\u636e\u3048\u7f6e\u304b\u308c\u3066\u3044\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u6240\u5f97\u7a0e\u304c0\u5186\u3067\u3082\u3001\u4f4f\u6c11\u7a0e\u304c\u304b\u304b\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u306e\u306f\u3053\u306e\u305f\u3081\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u901f\u898b\u8868\uff1a\u5408\u8a08\u6240\u5f97\u91d1\u984d\u5225\u306e\u57fa\u790e\u63a7\u9664\u984d\uff08\u4ee4\u548c8\u30fb9\u5e74\u5206\uff09\u3011<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d<\/th>\n<th>\u4f4f\u6c11\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">489\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>104\u4e07\u5186\uff08\u672c\u524762\u4e07\u5186\uff0b\u7279\u4f8b42\u4e07\u5186\uff09<\/td>\n<td>43\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">489\u4e07\u5186\u8d85\u301c655\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>67\u4e07\u5186\uff08\u672c\u524762\u4e07\u5186\uff0b\u7279\u4f8b5\u4e07\u5186\uff09\n<\/td>\n<td>43\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">655\u4e07\u5186\u8d85\u301c2,350\u4e07\u5186\u4ee5\u4e0b\n<\/td>\n<td>62\u4e07\u5186\n<\/td>\n<td>43\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,350\u4e07\u5186\u8d85 \u301c 2,400\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>48\u4e07\u5186<\/td>\n<td>43\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,400\u4e07\u5186\u8d85 \u301c 2,450\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>32\u4e07\u5186<\/td>\n<td>29\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,450\u4e07\u5186\u8d85 \u301c 2,500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>16\u4e07\u5186<\/td>\n<td>15\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,500\u4e07\u5186\u8d85<\/td>\n<td>0\u5186<\/td>\n<td>0\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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<p>\u203b\u4e0a\u8868\u306e\u6570\u5024\u306f\u3001\u672c\u5247\u306e\u5f15\u304d\u4e0a\u3052\uff08+4\u4e07\u5186\uff09\u3068\u7279\u4f8b\u306b\u3088\u308b\u52a0\u7b97\u3092\u5408\u7b97\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u7279\u4f8b\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c655\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u3001\u4ee4\u548c10\u5e74\u5206\u4ee5\u5f8c\u306f\u5225\u306e\u533a\u5206\uff08132\u4e07\u5186\u4ee5\u4e0b\u306b+37\u4e07\u5186\uff1d\u8a0899\u4e07\u5186\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u57fa\u790e\u63a7\u9664\u306e\u5897\u984d\u3068\u300c\u5e74\u53ce\u306e\u58c1\u300d\u306e\u95a2\u4fc2\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u306e\u5897\u984d\u306f\u3001\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u65b9\u306b\u3068\u3063\u3066\u306e\u5927\u304d\u306a\u95a2\u5fc3\u4e8b\u3067\u3042\u308b\u300c\u5e74\u53ce\u306e\u58c1\u300d\u306b\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee4\u548c7\u5e74\u6539\u6b63\u3067\u300c\u7d04160\u4e07\u5186\u300d\u304b\u3089\u3001\u4ee4\u548c8\u5e74\u6539\u6b63\u3067\u300c\u7d04178\u4e07\u5186\u300d\u3078\u3068\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<h3>\u975e\u8ab2\u7a0e\u30e9\u30a4\u30f3\u306f\u300c160\u4e07\u5186\u300d\u304b\u3089\u300c178\u4e07\u5186\u300d\u3078<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3059\u308b\u30dc\u30fc\u30c0\u30fc\u30e9\u30a4\u30f3\uff08\u8ab2\u7a0e\u6700\u4f4e\u9650\uff09\u306f\u3001\u4ee4\u548c7\u5e74\uff082025\u5e74\uff09\u3067\u5e74\u53ce160\u4e07\u5186\u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u6539\u6b63\uff08\u4ee4\u548c8\u5e74\u30fb\u4ee4\u548c9\u5e74\u5206\uff09\u3067\u3055\u3089\u306b\u7d04178\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p> \u3053\u306e\u30e9\u30a4\u30f3\u306f\u300c\u57fa\u790e\u63a7\u9664\u300d\u3068\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff08\u6700\u4f4e\u984d\uff09\u300d\u306e\u5408\u8a08\u3067\u6c7a\u307e\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u306e\u6539\u6b63\u3067\u306f\u3001\u4e21\u65b9\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u4ee4\u548c7\u5e74\uff082025\u5e74\uff09\uff1a<\/b>\u57fa\u790e\u63a7\u966495\u4e07\u5186 \uff0b \u7d66\u4e0e\u6240\u5f97\u63a7\u966465\u4e07\u5186 \uff1d 160\u4e07\u5186<\/li>\n<li><b>\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u6539\u6b63\u5f8c\uff1a<\/b>\u57fa\u790e\u63a7\u9664104\u4e07\u5186\uff08\u7279\u4f8b\uff09\uff0b \u7d66\u4e0e\u6240\u5f97\u63a7\u966474\u4e07\u5186\uff08\u7279\u4f8b\uff09 \uff1d <b>178\u4e07\u5186<\/b>\u203b\u4ee4\u548c8\u5e74\u30fb\u4ee4\u548c9\u5e74\u5206<\/li>\n<\/ul>\n<\/div>\n<h3>\u50cd\u304d\u63a7\u3048\u304c\u89e3\u6d88\u3055\u308c\u3001\u624b\u53d6\u308a\u3092\u5897\u3084\u3057\u3084\u3059\u304f\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u306e\u5909\u66f4\u306b\u3088\u308a\u3001\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u65b9\u306f\u300c\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u3088\u3046\u306b\u50cd\u304f\u6642\u9593\u3092\u6291\u3048\u308b\u300d\u5fc5\u8981\u6027\u304c\u3055\u3089\u306b\u8584\u308c\u3001\u624b\u53d6\u308a\u6e1b\u5c11\u3092\u6c17\u306b\u305b\u305a\u306b\u9577\u6642\u9593\u50cd\u3051\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u307e\u3067\u306f\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u5e74\u672b\u306b\u5411\u3051\u3066\u30b7\u30d5\u30c8\u3092\u6e1b\u3089\u3059\u306a\u3069\u306e\u5c31\u52b4\u8abf\u6574\u3092\u884c\u3046\u4eba\u304c\u591a\u304f\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u30dc\u30fc\u30c0\u30fc\u30e9\u30a4\u30f3\u304c178\u4e07\u5186\u307e\u3067\u4e0a\u304c\u3063\u305f\u3053\u3068\u3067\u3001\u4e16\u5e2f\u306e\u624b\u53d6\u308a\u53ce\u5165\u3092\u5897\u3084\u3057\u3084\u3059\u3044\u74b0\u5883\u304c\u6574\u3044\u307e\u3057\u305f\u3002<\/p>\n<h2>\u57fa\u790e\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u78ba\u5b9a\u7533\u544a\u3084\u5e74\u672b\u8abf\u6574\u306e\u624b\u7d9a\u304d\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u54e1\u306f\u5e74\u672b\u8abf\u6574\u306e\u7533\u544a\u66f8\u306b\u8a18\u5165\u3057\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306b\u8a18\u5165\u3059\u308b\u3053\u3068\u3067\u57fa\u790e\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u57fa\u790e\u63a7\u9664\u306f\u81ea\u52d5\u9069\u7528\u3067\u306f\u306a\u304f\u300c\u7533\u544a\u4e3b\u7fa9\u300d\u306e\u305f\u3081\u3001\u672c\u4eba\u304c\u6240\u5b9a\u306e\u66f8\u985e\u306b\u91d1\u984d\u3092\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u624b\u7d9a\u304d\u3092\u5fd8\u308c\u308b\u3068\u3001\u672c\u6765\u6255\u308f\u306a\u304f\u3066\u3088\u3044\u7a0e\u91d1\u3092\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u306a\u3044\u305f\u3081\u3001\u78ba\u5b9f\u306a\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u4f1a\u793e\u54e1\u306f\u5e74\u672b\u8abf\u6574\u306e\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5e03\u3055\u308c\u308b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u306e\u5224\u5b9a\u6b04\u3067\u3001\u81ea\u5206\u306e\u6240\u5f97\u306b\u5408\u3046\u91d1\u984d\uff0862\u4e07\u5186\u307e\u305f\u306f104\u4e07\u5186\u306a\u3069\uff09\u3092\u9078\u629e\u30fb\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span> \u3053\u306e\u7533\u544a\u66f8\u306f\u300c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3068\u517c\u7528\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u5224\u5b9a\u3057\u305f\u300c\u533a\u5206\uff08A\u301cC\uff09\u300d\u304c\u3001\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6\u3068\u3057\u3066\u9023\u52d5\u3057\u3066\u3044\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u81ea\u5206\u306e\u57fa\u790e\u63a7\u9664\u306e\u8a18\u5165\u3092\u9069\u5f53\u306b\u884c\u3046\u3068\u3001\u7d50\u679c\u3068\u3057\u3066\u914d\u5076\u8005\u63a7\u9664\u306e\u8a08\u7b97\u307e\u3067\u8aa4\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u5fc5\u305a\u6b63\u78ba\u306b\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300d\u3092\u898b\u7a4d\u3082\u3063\u3066\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u5408\u8a08\u6240\u5f97\u898b\u7a4d\u984d\u304c489\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408<\/b>\uff1a\u57fa\u790e\u63a7\u9664\u984d\u306f104\u4e07\u5186\uff08\u7279\u4f8b\u52a0\u7b97\u3092\u542b\u3080\uff09<\/li>\n<li><b>\u5408\u8a08\u6240\u5f97\u898b\u7a4d\u984d\u304c489\u4e07\u5186\u8d85\u301c655\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408<\/b>\uff1a\u57fa\u790e\u63a7\u9664\u984d\u306f67\u4e07\u5186<\/li>\n<li><b>\u5408\u8a08\u6240\u5f97\u898b\u7a4d\u984d\u304c655\u4e07\u5186\u8d85\u301c2,350\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408<\/b>\uff1a\u57fa\u790e\u63a7\u9664\u984d\u306f62\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306b\u8a18\u5165\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u78ba\u5b9a\u7533\u544a\u66f8 \u7b2c\u4e00\u8868\u306e\u300c\u57fa\u790e\u63a7\u9664\u300d\u6b04\uff08\u9805\u76ee25\uff09\u306b\u3001\u8a72\u5f53\u3059\u308b\u63a7\u9664\u984d\u3092\u76f4\u63a5\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u306e\u3069\u3061\u3089\u3067\u3082\u66f8\u304d\u65b9\u306f\u540c\u3058\u3067\u3042\u308a\u3001\u5225\u9014\u300c\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2002\/\" data-internallinksmanager029f6b8e52c=\"238\" title=\"e-Tax\">e-Tax<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\" data-internallinksmanager029f6b8e52c=\"239\" title=\"\u4f1a\u8a08\u30bd\u30d5\u30c8\">\u4f1a\u8a08\u30bd\u30d5\u30c8<\/a>\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u3001\u6240\u5f97\u91d1\u984d\u3092\u5165\u529b\u3059\u308c\u3070\u81ea\u52d5\u7684\u306b\u300c620,000\u300d\u300c1,040,000\u300d\u306a\u3069\u306e\u91d1\u984d\u304c\u53cd\u6620\u3055\u308c\u307e\u3059\uff08\u30bd\u30d5\u30c8\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u72b6\u6cc1\u3092\u5fc5\u305a\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\uff09\u3002<\/p>\n<h2>\u57fa\u790e\u63a7\u9664\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9f\u52d9\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u4f4f\u6c11\u7a0e\u3068\u306e\u63a7\u9664\u984d\u306e\u5dee\u300d\u3084\u300c\u7533\u544a\u66f8\u306e\u63d0\u51fa\u30eb\u30fc\u30eb\u300d\u306b\u3064\u3044\u3066\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u3053\u3092\u8aa4\u89e3\u3057\u3066\u3044\u308b\u3068\u3001\u6240\u5f97\u7a0e\u306f0\u5186\u306a\u306e\u306b\u4f4f\u6c11\u7a0e\u306e\u8acb\u6c42\u304c\u6765\u3066\u9a5a\u3044\u305f\u308a\u3001\u66f8\u985e\u306e\u51fa\u3057\u5fd8\u308c\u3067\u672c\u6765\u53d7\u3051\u3089\u308c\u308b\u306f\u305a\u306e\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u306a\u304b\u3063\u305f\u308a\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4f4f\u6c11\u7a0e\u306f\u63a7\u9664\u984d\u304c\u7570\u306a\u308b\u305f\u3081\u78ba\u8a8d\u304c\u5fc5\u8981<\/h3>\n<p><span style=\"background-color: 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