{"id":12062,"date":"2014-12-25T15:00:31","date_gmt":"2014-12-25T06:00:31","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=12062"},"modified":"2026-03-31T17:21:09","modified_gmt":"2026-03-31T08:21:09","slug":"deducting-tax-debtor","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/12062\/","title":{"rendered":"\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306b\u306a\u308b\u57fa\u6e96\u3068\u306f\uff1f"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" 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class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/wp-content\/uploads\/2025\/07\/minibook_withholding_tax_agent_determination_checklist.jpg\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u5224\u5b9a\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u300d\u300c\u6cd5\u4eba 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\/>\n\u203b\u5f93\u696d\u54e1\u304c\u304a\u3089\u305a\u3001\u5e38\u66422\u4eba\u4ee5\u4e0b\u306e\u5bb6\u4e8b\u4f7f\u7528\u4eba\u3060\u3051\u3092\u96c7\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u7d66\u6599\u3084\u9000\u8077\u91d1\u304b\u3089\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306b\u306a\u308b\u305f\u3081\u306e\u5c4a\u3051\u51fa\u306f\uff1f<\/h2>\n<p>\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3066\u5f93\u696d\u54e1\u3092\u96c7\u3063\u305f\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u3068\u3057\u3066\u6271\u308f\u308c\u3001<span style=\"background-color: #ffff99;\"><b>\u8a2d\u7acb\u304b\u30891\u30ab\u6708\u4ee5\u5185\u306b\u7a0e\u52d9\u7f72\u306b\u300c\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/b>\u305f\u3060\u3001\u500b\u4eba\u304c\u4e8b\u696d\u3092\u59cb\u3081\u308b\u305f\u3081\u306b\u4e8b\u52d9\u6240\u3092\u958b\u8a2d\u3057\u305f\u5834\u5408\u306f\u3001\u300c\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u66f8\u300d\u3092\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u6301\u53c2\u3001\u307e\u305f\u306f\u9001\u4ed8\u306b\u3088\u308a\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h2>\u6e90\u6cc9\u5fb4\u53ce\u306f\u3069\u306e\u6240\u5f97\u304b\u3089\u652f\u6255\u308f\u308c\u308b\uff1f<\/h2>\n<p>\u5b9f\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u5f93\u696d\u54e1\u306e\u7d66\u6599\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<span style=\"background-color: #ffff99;\"><b>\u5916\u90e8\u306e\u4eba\u306b\u652f\u6255\u3063\u305f\u5831\u916c\u306b\u3064\u3044\u3066\u3082\u3001\u4e00\u5b9a\u306e\u3082\u306e\u306f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/b><br \/>\n\u4f8b\u3048\u3070\u3001\u5916\u6ce8\u5148\u306e\u500b\u4eba\u306b\u652f\u6255\u3063\u305f\u539f\u7a3f\u6599\u30fb\u8b1b\u6f14\u6599\u3084\u3001\u7a0e\u7406\u58eb\u3084\u5f01\u8b77\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u652f\u6255\u3063\u305f\u5831\u916c\u30fb\u6599\u91d1\u306b\u3082\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u652f\u6255\u3044\u5074\u306b\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u4f8b\u5916\u3068\u3057\u3066\u30011\u4eba\u3082\u5f93\u696d\u54e1\u3092\u96c7\u3063\u3066\u3044\u306a\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306a\u3069\u3001\u81ea\u5206\u304c\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u306e\u306a\u3044\u4eba\u304c\u3001\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u306b\u5831\u916c\u30fb\u6599\u91d1\u3092\u6255\u3063\u305f\u5834\u5408\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u3068\u3057\u3066\u306e\u8cac\u4efb\u3092\u5fd8\u308c\u305a\u306b<\/h2>\n<p>\u6bce\u6708\u306e\u652f\u6255\u3044\u91d1\u984d\u304b\u3089\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u7b49\u304c\u767a\u751f\u3057\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306b\u3088\u3063\u3066\u7a0e\u52d9\u7f72\u306b\u652f\u6255\u308f\u308c\u307e\u3059\uff08\u5f93\u696d\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u4f1a\u793e\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3064\u3044\u3066\u306f\u3001\u7533\u8acb\u306b\u3088\u308a\u7279\u4f8b\u3067\u5e742\u56de\u306e\u7d0d\u4ed8\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff09\u3002<br \/>\n\u305d\u3057\u3066\u3001\u5e74\u672b\u8abf\u6574\u306b\u3088\u3063\u3066\u7a0e\u984d\u3092\u6c7a\u5b9a\u3057\u3001\u78ba\u5b9a\u7533\u544a\u3055\u308c\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306b\u3068\u3063\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u306f\u3001\u7d66\u4e0e\u7b49\u3092\u53d7\u3051\u53d6\u308b\u8005\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5fc5\u305a\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5236\u5ea6\u3067\u3059\u3002<br \/>\n\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u304c\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u308f\u306a\u3044\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u3057\u304f\u307f\u3092\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u3001\u5bfe\u8c61\u8005\u3068\u306a\u308b\u4eba\u306f\u4e8b\u524d\u306b\u6e96\u5099\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2502.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5c\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u3068\u306f<\/a><br \/>\n\u3000\u3000\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2792.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5c\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u5831\u916c\u30fb\u6599\u91d1\u7b49\u306e\u7bc4\u56f2<\/a><br \/>\n\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066\u3082\u3063\u3068\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/blog\/12069\/\" data-lkc-id=\"9\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div 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class=\"lkc-excerpt\">\u5e74\u672b\u306b\u306a\u308b\u3068\u3001\u4f1a\u793e\u304b\u3089\u767a\u884c\u3055\u308c\u308b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3002\u305d\u306e\u4e2d\u8eab\u3092\u7406\u89e3\u3057\u3066\u3044\u308b\u304b\u3068\u805e\u304b\u308c\u305f\u3089\u3001\u81ea\u4fe1\u304c\u306a\u3044\u65b9\u304c\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u5927\u534a\u306f\u3001\u81ea\u5206\u81ea\u8eab\u3067\u7a0e\u91d1\u306e\u8a08\u7b97\u3092\u884c\u3046\u5834\u9762\u304c\u307b\u3068\u3093\u3069\u306a\u3044\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u7d66\u4e0e\u304b\u3089\u6240\u5f97\u7a0e\u304c\u5dee\u3057\u5f15\u304b\u308c\u308b\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u3068\u3001\u7d66\u4e0e\u652f\u6255\u8005\u304c\u884c\u3046\u5e74\u672b\u8abf\u6574\u306b\u3088\u3063\u3066\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u3082\u652f\u6255\u3044\u3082\u81ea\u3089\u884c\u3046\u5fc5\u8981\u304c\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u304b\u3089\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u7c21\u5358\u306a\u898b\u65b9\u306f\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3067\u3059\u3088\u306d\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u300c\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u300c\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u306e3\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6e90\u6cc9\u5fb4\u53ce\u3068\u306f\u3001\u7d66\u4e0e\u7b49\u3092\u652f\u6255\u3046\u5074\u304c\u3001\u53d7\u3051\u53d6\u308b\u5074\u306e\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u3042\u3089\u304b\u3058\u3081\u7d66\u4e0e\u7b49\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\uff08\u5929\u5f15\u304d\u3057\u3066\uff09\u56fd\u306b\u524d\u6255\u3044\u3059\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002 \u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u7fa9\u52d9\u306f\u8ab0\u306b\u767a\u751f\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002 \u6e90\u6cc9\u5fb4\u53ce\u306f\u8ab0\u306e\u7fa9\u52d9\uff1f \u7d66\u4e0e\u7b49\u3092 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