{"id":121317,"date":"2026-06-16T10:52:44","date_gmt":"2026-06-16T01:52:44","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=121317"},"modified":"2026-06-16T11:03:55","modified_gmt":"2026-06-16T02:03:55","slug":"%e6%b3%95%e4%ba%ba%e3%81%a7%e3%83%9e%e3%83%b3%e3%82%b7%e3%83%a7%e3%83%b3%e3%82%92%e8%b3%bc%e5%85%a5%e3%81%97%e3%81%a6%e7%a4%be%e5%ae%85%e3%81%ab%e3%81%99%e3%82%8b%e4%bb%95%e7%b5%84%e3%81%bf%e3%81%a8","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/121317\/","title":{"rendered":"\u6cd5\u4eba\u3067\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3057\u3066\u793e\u5b85\u306b\u3059\u308b\u4ed5\u7d44\u307f\u3068\u30e1\u30ea\u30c3\u30c8\u30fb\u6ce8\u610f\u70b9\u3068\u306f"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span> \u6cd5\u4eba\u3067\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3057\u3066\u793e\u5b85\u306b\u3059\u308b\u3068\u3001\u3069\u3093\u306a\u7bc0\u7a0e\u52b9\u679c\u304c\u751f\u307e\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u9069\u6b63\u306a\u5bb6\u8cc3\u3092\u5f79\u54e1\u304b\u3089\u5fb4\u53ce\u3059\u308c\u3070\u3001\u7d4c\u8cbb\u8a08\u4e0a\u3068\u624b\u53d6\u308a\u5897\u3092\u5b9f\u73fe\u3067\u304d\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7dad\u6301\u8cbb\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" title=\"\u6e1b\u4fa1\u511f\u5374\">\u6e1b\u4fa1\u511f\u5374<\/a>\u3092\u640d\u91d1\u306b\u3059\u308b<\/li>\n<li>\u6bce\u6708\u306e\u4f4f\u5c45\u8cbb\u306e\u81ea\u5df1\u8ca0\u62c5\u304c\u6e1b\u308b<\/li>\n<li>\u8c6a\u83ef\u7269\u4ef6\u306f\u512a\u9047\u306e\u5bfe\u8c61\u5916\u306b\u306a\u308b<\/li>\n<\/ul>\n<p>\u4e8b\u696d\u7528\u878d\u8cc7\u306e\u5be9\u67fb\u306f\u53b3\u3057\u304f<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>\u3082\u4f7f\u3048\u306a\u3044\u305f\u3081\u3001\u51fa\u53e3\u6226\u7565\u307e\u3067\u542b\u3081\u305f\u691c\u8a0e\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u7d4c\u55b6\u8005\u306e\u65b9\u304c\u81ea\u5b85\u7528\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u3001\u6cd5\u4eba\u540d\u7fa9\u3067\u53d6\u5f97\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u5f79\u54e1\u793e\u5b85\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u6cd5\u4eba\u306e\u7d4c\u8cbb\u8a08\u4e0a\u3068\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u8ca0\u62c5\u7b49\u306e\u8abf\u6574\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u7a0e\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u5f97\u3089\u308c\u3084\u3059\u3044\u3068\u3055\u308c\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6cd5\u4eba\u3067\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3057\u3066\u793e\u5b85\u306b\u3059\u308b\u4ed5\u7d44\u307f\u3084\u30e1\u30ea\u30c3\u30c8\u3001\u9069\u6b63\u5bb6\u8cc3\u306e\u8003\u3048\u65b9\u3001\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u307e\u3067\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u6cd5\u4eba\u3067\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3057\u3066\u793e\u5b85\u306b\u3059\u308b\u3053\u3068\u3068\u306f\uff1f<\/h2>\n<p>\u6cd5\u4eba\u304c\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3057\u3066\u793e\u5b85\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\u4ed5\u7d44\u307f\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u306b\u3088\u3063\u3066\u306f\u30e1\u30ea\u30c3\u30c8\u304c\u898b\u8fbc\u3081\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u793e\u5b85\u306e\u4ed5\u7d44\u307f\u3068\u5206\u8b72\u30de\u30f3\u30b7\u30e7\u30f3\u3067\u3082\u793e\u5b85\u3068\u3057\u3066\u6271\u3048\u308b\u6761\u4ef6\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6cd5\u4eba\u3068\u5f79\u54e1\u306e\u95a2\u4fc2\u3067\u307f\u308b\u793e\u5b85\u30b9\u30ad\u30fc\u30e0<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u3067\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3057\u5f79\u54e1\u793e\u5b85\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\u5834\u5408\u3001\u6cd5\u4eba\u304c\u8cb8\u4e3b\u3001\u5f79\u54e1\u304c\u501f\u4e3b\u3068\u306a\u308b\u95a2\u4fc2\u304c\u6210\u7acb\u3057\u307e\u3059\u3002<\/span><\/b>\u5177\u4f53\u7684\u306b\u306f\u3001\u6cd5\u4eba\u540d\u7fa9\u3067\u8cfc\u5165\u3057\u305f\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u5f79\u54e1\u3078\u793e\u5b85\u3068\u3057\u3066\u8cb8\u4e0e\u3057\u3001\u5f79\u54e1\u306f\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u3068\u547c\u3070\u308c\u308b\u4e00\u5b9a\u306e\u5bb6\u8cc3\u3092\u4f1a\u793e\u3078\u652f\u6255\u3046\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u5f79\u54e1\u304c\u9069\u6b63\u306a\u5bb6\u8cc3\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308c\u3070\u3001\u6cd5\u4eba\u5074\u3067\u306f\u30ed\u30fc\u30f3\u306e\u5229\u606f\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u3001\u7ba1\u7406\u8cbb\u306a\u3069\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u95a2\u9023\u8cbb\u7528\u3092\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u540c\u6642\u306b\u3001\u5f79\u54e1\u500b\u4eba\u3082\u4f4f\u5b85\u8cbb\u306e\u4e00\u90e8\u3092\u6cd5\u4eba\u8ca0\u62c5\u306b\u3067\u304d\u308b\u305f\u3081\u3001\u7d66\u4e0e\u8ab2\u7a0e\u304c\u6291\u3048\u3089\u308c\u3001\u53ef\u51e6\u5206\u6240\u5f97\u304c\u4e0a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2600.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.2600 \u5f79\u54e1\u306b\u793e\u5b85\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d<\/a><\/p>\n<h3>\u5206\u8b72\u30de\u30f3\u30b7\u30e7\u30f3\u3067\u3082\u793e\u5b85\u306b\u3067\u304d\u308b\u6761\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5206\u8b72\u30de\u30f3\u30b7\u30e7\u30f3\u3067\u3042\u3063\u3066\u3082\u3001\u6cd5\u4eba\u540d\u7fa9\u3067\u8cfc\u5165\u3057\u3001\u4e00\u5b9a\u306e\u7a0e\u52d9\u8981\u4ef6\uff08\u9069\u6b63\u5bb6\u8cc3\u30fb\u7528\u9014\u30fb\u898f\u6a21\uff09\u3092\u6e80\u305f\u305b\u3070\u3001\u793e\u5b85\u6271\u3044\u3068\u3057\u3066\u904b\u7528\u3067\u304d\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u793e\u5b85\u306b\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306f\u7269\u4ef6\u306e\u7a2e\u985e\u3067\u306f\u306a\u304f\u3001\u6cd5\u4eba\u304c\u5f79\u54e1\u3078\u793e\u5b85\u3068\u3057\u3066\u9069\u5207\u306b\u8cb8\u4e0e\u3057\u3066\u3044\u308b\u5b9f\u614b\u304c\u3042\u308b\u304b\u3001\u307e\u305f\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u306b\u3082\u3068\u3065\u3044\u305f\u5bb6\u8cc3\u3092\u5fb4\u53ce\u3057\u3066\u3044\u308b\u304b\u306b\u3088\u3063\u3066\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u8457\u3057\u304f\u8c6a\u83ef\u306a\u7269\u4ef6\u3084\u3001\u5b9f\u614b\u3068\u3057\u3066\u500b\u4eba\u5229\u7528\u3068\u5224\u65ad\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u793e\u5b85\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u6cd5\u4eba\u304c\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3057\u3066\u793e\u5b85\u306b\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u6cd5\u4eba\u304c\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3057\u3066\u5f79\u54e1\u793e\u5b85\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\u3068\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u305f\u3081\u3001\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308a\u3001\u540c\u6642\u306b\u5f79\u54e1\u500b\u4eba\u306e\u7a0e\u8ca0\u62c5\u3082\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5177\u4f53\u7684\u306a\u4ed5\u7d44\u307f\u3068\u52b9\u679c\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u7dad\u6301\u8cbb\u304c\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306b\u306f\u30de\u30f3\u30b7\u30e7\u30f3\u7dad\u6301\u8cbb\u306e\u307b\u3068\u3093\u3069\u306f\u3001\u5168\u984d\u81ea\u5df1\u8ca0\u62c5\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/b>\u4e00\u65b9\u3001\u6cd5\u4eba\u540d\u7fa9\u3067\u8cfc\u5165\u3057\u3001\u793e\u5b85\u3068\u3057\u3066\u904b\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u95a2\u9023\u8cbb\u7528\u306e\u4e00\u90e8\u3092\u6cd5\u4eba\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306e\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u8cbb\u7528\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3084\u30ed\u30fc\u30f3\u5229\u606f<\/li>\n<li>\u706b\u707d\u4fdd\u967a\u6599\u30fb\u5730\u9707\u4fdd\u967a\u6599<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e<\/li>\n<li>\u7ba1\u7406\u8cbb\u30fb\u4fee\u7e55\u7a4d\u7acb\u91d1\u306a\u3069\u306e\u7dad\u6301\u8cbb<\/li>\n<li>\u767b\u8a18\u8cbb\u7528\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3001\u5370\u7d19\u7a0e\u3001\u53f8\u6cd5\u66f8\u58eb\u5831\u916c\u306a\u3069\u306e\u53d6\u5f97\u8cbb\u7528<\/li>\n<\/ul>\n<\/div>\n<h3>\u5f79\u54e1\u500b\u4eba\u306e\u624b\u53d6\u308a\u304c\u5897\u3048\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u3092\u5c0e\u5165\u3059\u308b\u3068\u3001\u4f01\u696d\u304c\u4f4f\u5b85\u8cbb\u306e\u4e00\u90e8\u3092\u8ca0\u62c5\u3059\u308b\u305f\u3081\u3001\u5f79\u54e1\u500b\u4eba\u306e\u5b9f\u969b\u306e\u4f4f\u5c45\u8cbb\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/b>\u3055\u3089\u306b\u3001\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u305f\u5bb6\u8cc3\u5206\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u6240\u5f97\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306e\u8ca0\u62c5\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u670830\u4e07\u5186\u306e\u5bb6\u8cc3\u3092\u3059\u3079\u3066<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/59665\/\" data-internallinksmanager029f6b8e52c=\"434\" title=\"\u5f79\u54e1\u5831\u916c\">\u5f79\u54e1\u5831\u916c<\/a>\u304b\u3089\u652f\u6255\u3046\u5834\u5408\u3001\u305d\u306e30\u4e07\u5186\u306b\u306f\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u6cd5\u4eba\u304c\u8cfc\u5165\u3057\u305f\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u793e\u5b85\u3068\u3057\u3066\u5229\u7528\u3057\u3001\u5f79\u54e1\u8ca0\u62c5\u984d\u30923\u4e07\u5186\u306b\u8a2d\u5b9a\u3057\u305f\u5834\u5408\u3001\u5dee\u984d\u306e27\u4e07\u5186\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u7d66\u4e0e\u8ab2\u7a0e\u3092\u6291\u3048\u306a\u304c\u3089\u4f4f\u5c45\u3092\u5229\u7528\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5f79\u54e1\u500b\u4eba\u306e\u5bb6\u8cc3\u8ca0\u62c5\u984d\u304c\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002<\/p>\n<h3>\u6e1b\u4fa1\u511f\u5374\u3067\u5229\u76ca\u3092\u6291\u3048\u3001\u81ea\u793e\u682a\u8a55\u4fa1\u3092\u5f15\u304d\u4e0b\u3052\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u3068\u3057\u3066\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3057\u3001\u4f01\u696d\u306e\u73fe\u91d1\u8cc7\u7523\u3092\u4e0d\u52d5\u7523\u306b\u7d44\u307f\u63db\u3048\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u8cc7\u7523\u8a55\u4fa1\u3092\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b>\u307e\u305f\u3001\u5efa\u7269\u90e8\u5206\u306f\u6e1b\u4fa1\u511f\u5374\u306b\u3088\u308a\u6bce\u5e74\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u305f\u3081\u3001\u5e33\u7c3f\u4e0a\u306e\u5229\u76ca\u3082\u6291\u3048\u3089\u308c\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u52b9\u679c\u306b\u3088\u308a\u3001\u975e\u4e0a\u5834\u4f01\u696d\u306e\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5\u3067\u3042\u308b\u300c\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u300d\u306b\u304a\u3044\u3066\u3001\u81ea\u793e\u682a\u8a55\u4fa1\u306e\u5f15\u304d\u4e0b\u3052\u306b\u3064\u306a\u304c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/2055\/\" data-internallinksmanager029f6b8e52c=\"364\" title=\"\u4e8b\u696d\u627f\u7d99\">\u4e8b\u696d\u627f\u7d99<\/a>\u3084\u76f8\u7d9a\u5bfe\u7b56\u306e\u4e00\u74b0\u3068\u3057\u3066\u6d3b\u7528\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u5229\u76ca\u304c\u5927\u304d\u304f\u51fa\u3066\u3044\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3057\u3066\u6cd5\u4eba\u7a0e\u3092\u6291\u3048\u3001\u81ea\u793e\u682a\u8a55\u4fa1\u304c\u4e0b\u304c\u3063\u305f\u6642\u70b9\u3067\u5f8c\u7d99\u8005\u3078\u8d08\u4e0e\u3092\u691c\u8a0e\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4638.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.4638 \u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1<\/a><\/p>\n<h2>\u5f79\u54e1\u793e\u5b85\u306e\u5bb6\u8cc3\u3068\u306f\uff5c\u9069\u6b63\u5bb6\u8cc3\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u5f79\u54e1\u793e\u5b85\u306e\u5bb6\u8cc3\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u3092\u57fa\u6e96\u306b\u6c7a\u307e\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u305d\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u52a0\u3048\u3001\u300c\u5c0f\u898f\u6a21\u4f4f\u5b85\u300d\u306e\u5224\u5b9a\u57fa\u6e96\u3084\u300c\u8c6a\u83ef\u793e\u5b85\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u30b1\u30fc\u30b9\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5f79\u54e1\u793e\u5b85\u306e\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u8a08\u7b97\u30eb\u30fc\u30eb<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u3068\u3057\u3066\u7d66\u4e0e\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u305f\u3081\u306b\u306f\u3001\u5f79\u54e1\u304b\u3089\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u3068\u540c\u7b49\u306e\u5bb6\u8cc3\u3092\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b>\u7121\u511f\u3067\u8cb8\u4e0e\u3057\u305f\u5834\u5408\u3084\u3001\u8457\u3057\u304f\u4f4e\u3044\u5bb6\u8cc3\u306b\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u5dee\u984d\u304c<a href=\"https:\/\/biz.moneyforward.com\/words\/1356\/\" data-internallinksmanager029f6b8e52c=\"433\" title=\"\u5f79\u54e1\u8cde\u4e0e\">\u5f79\u54e1\u8cde\u4e0e<\/a>\u3068\u307f\u306a\u3055\u308c\u3001\u6cd5\u4eba\u30fb\u500b\u4eba\u306e\u53cc\u65b9\u3067\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5c0f\u898f\u6a21\u4f4f\u5b85\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306e\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306f\u3001\u4ee5\u4e0b3\u3064\u306e\u5408\u8a08\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li><b>\uff08\u305d\u306e\u5e74\u5ea6\u306e\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d70.2\uff05<\/b><\/li>\n<li><b>12\u5186\u00d7\uff08\u305d\u306e\u5efa\u7269\u306e\u7dcf\u5e8a\u9762\u7a4d\uff08\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\uff09\uff0f\uff083.3\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\uff09\uff09<\/b><\/li>\n<li><b>\uff08\u305d\u306e\u5e74\u5ea6\u306e\u6577\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d70.22\uff05<\/b><\/li>\n<\/ol>\n<\/div>\n<p>\u306a\u304a\u3001\u3053\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u300c\u5c0f\u898f\u6a21\u4f4f\u5b85\u300d\u306b\u9069\u7528\u3055\u308c\u308b\u30eb\u30fc\u30eb\u3067\u3059\u3002\u5e8a\u9762\u7a4d\u304c\u4e00\u5b9a\u57fa\u6e96\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u5225\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2600.htm\" target=\"_blank\" rel=\"noopener\">No.2600 \u5f79\u54e1\u306b\u793e\u5b85\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u300c\u5c0f\u898f\u6a21\u306a\u4f4f\u5b85\u300d\u306e\u5224\u5b9a\u57fa\u6e96<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u304c\u300c\u5c0f\u898f\u6a21\u4f4f\u5b85\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u3001\u5f79\u54e1\u304c\u8ca0\u62c5\u3059\u308b\u5bb6\u8cc3\u3092\u56fd\u7a0e\u5e81\u306e\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u306b\u3082\u3068\u3065\u3044\u3066\u4f4e\u304f\u8a2d\u5b9a\u3067\u304d\u308b\u305f\u3081\u3001\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/b>\u5b9f\u969b\u306b\u306f\u3001\u5e02\u5834\u306e\u5bb6\u8cc3\u76f8\u5834\u3088\u308a\u3082\u4f4e\u3044\u8ca0\u62c5\u984d\u3067\u793e\u5b85\u3092\u5229\u7528\u3067\u304d\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c0f\u898f\u6a21\u4f4f\u5b85\u306e\u4e3b\u306a\u57fa\u6e96\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c30\u5e74\u4ee5\u4e0b\u306e\u5834\u5408\uff1a\u5e8a\u9762\u7a4d\u304c132\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0b<\/li>\n<li>30\u5e74\u3092\u8d85\u3048\u308b\u5834\u5408\uff1a\u5e8a\u9762\u7a4d\u304c99\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0b<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3068\u3048\u3070\u3001\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u306f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u9577\u3044\u305f\u3081\u3001\u5e8a\u9762\u7a4d99\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u300c\u5c0f\u898f\u6a21\u306a\u4f4f\u5b85\u300d\u306b\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u300c\u5c0f\u898f\u6a21\u4f4f\u5b85\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u5f79\u54e1\u8ca0\u62c5\u5bb6\u8cc3\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u7bc0\u7a0e\u52b9\u679c\u304c\u5c0f\u3055\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5bb6\u8cc3\u8a2d\u5b9a\u30df\u30b9\u3067\u8d77\u304d\u308b\u7a0e\u52d9\u30ea\u30b9\u30af<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u3067\u306f\u3001\u5bb6\u8cc3\u8a2d\u5b9a\u3092\u8aa4\u308b\u3068\u8ab2\u7a0e\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u5f79\u54e1\u8ca0\u62c5\u984d\u304c\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u3092\u4e0b\u56de\u3063\u3066\u3044\u305f\u5834\u5408\u3001\u5dee\u984d\u5206\u304c\u5f79\u54e1\u8cde\u4e0e\u3068\u307f\u306a\u3055\u308c\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u6cd5\u4eba\u5074\u3067\u3082\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u305a\u3001\u6cd5\u4eba\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002 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class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5e8a\u9762\u7a4d240\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u8d85\u3067\u3001\u53d6\u5f97\u4fa1\u984d\u3084\u5185\u5916\u88c5\u306a\u3069\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u3066\u8c6a\u83ef\u793e\u5b85\u3068\u5224\u65ad\u3055\u308c\u308b\u7269\u4ef6<\/li>\n<li>\u4e00\u822c\u306b\u8cb8\u4e0e\u3055\u308c\u3066\u3044\u308b\u4f4f\u5b85\u7b49\u306b\u8a2d\u7f6e\u3055\u308c\u3066\u3044\u306a\u3044\u30d7\u30fc\u30eb\u7b49\u306e\u8a2d\u5099\u304c\u3042\u308b\u7269\u4ef6<\/li>\n<li>\u500b\u4eba\u7684\u306a\u8da3\u5473\u30fb\u55dc\u597d\u3092\u5f37\u304f\u53cd\u6620\u3057\u305f\u8a2d\u5099\u304c\u3042\u308b\u7269\u4ef6<\/li>\n<\/ul>\n<\/div>\n<blockquote><\/blockquote>\n<p>\u305d\u306e\u305f\u3081\u3001\u9ad8\u984d\u30de\u30f3\u30b7\u30e7\u30f3\u3084\u4e00\u822c\u7684\u3067\u306f\u306a\u3044\u7269\u4ef6\u3092\u793e\u5b85\u5316\u3059\u308b\u5834\u5408\u306f\u3001\u8c6a\u83ef\u793e\u5b85\u306b\u8a72\u5f53\u3057\u306a\u3044\u304b\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2600.htm\" target=\"_blank\" rel=\"noopener\">No.2600 \u5f79\u54e1\u306b\u793e\u5b85\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5f79\u54e1\u793e\u5b85\u304c\u5426\u8a8d\u3055\u308c\u305f\u5834\u5408\u306e\u5f71\u97ff\u3068\u5bfe\u51e6\u6cd5<\/h2>\n<p>\u5f79\u54e1\u793e\u5b85\u306f\u3001\u9069\u6b63\u306a\u5bb6\u8cc3\u8a2d\u5b9a\u3084\u904b\u7528\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u5426\u8a8d\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: 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href=\"https:\/\/www.sumai-info.com\/loan-knowledge\/kinri.html?doing_wp_cron=1778035146.6896820068359375000000\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u91d1\u5229\u60c5\u5831\uff5c \u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba \u4f4f\u5b85\u91d1\u878d\u666e\u53ca\u5354\u4f1a<\/a><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\" target=\"_blank\" rel=\"noopener\">\u91d1\u5229\u60c5\u5831 \u4e2d\u5c0f\u4f01\u696d\u306e\u65b9\u3010\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u3011\uff5c\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab<\/a><\/p>\n<h3>\u8cfc\u5165\u6642\u306e\u521d\u671f\u30b3\u30b9\u30c8\uff08\u767b\u8a18\u8cbb\u7528\u30fb\u7a0e\u91d1\uff09\u304c\u9ad8\u304f\u306a\u308b<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/property\/e08.htm\" target=\"_blank\" rel=\"noopener\">\u767b\u9332\u514d\u8a31\u7a0e\u306b\u95a2\u3059\u308b\u8cc7\u6599\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<h3>\u58f2\u5374\u6642\u306b\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u540d\u7fa9\u3067\u8cfc\u5165\u3057\u305f\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3057\u3066\u5229\u76ca\uff08\u8b72\u6e21\u76ca\uff09\u304c\u51fa\u305f\u5834\u5408\u3001\u305d\u306e\u5229\u76ca\u306f\u4f1a\u793e\u306e\u307b\u304b\u306e\u4e8b\u696d\u5229\u76ca\u3068\u5408\u7b97\u3055\u308c\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u500b\u4eba\u306e\u5834\u5408\u306f\u3001\u4e0d\u52d5\u7523\u30925\u5e74\u3092\u8d85\u3048\u308b\u9577\u671f\u9593\u4fdd\u6709\u3059\u308b\u3053\u3068\u3067\u3001\u9577\u671f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48141\/\" data-internallinksmanager029f6b8e52c=\"577\" title=\"\u8b72\u6e21\u6240\u5f97\">\u8b72\u6e21\u6240\u5f97<\/a>\u3068\u3057\u306620\uff05\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u6cd5\u4eba\u306b\u306f\u3053\u306e\u3088\u3046\u306a\u7279\u4f8b\u304c\u306a\u304f\u3001\u901a\u5e38\u901a\u308a\u6cd5\u4eba\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u306a\u3069\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u5b9f\u52b9\u7a0e\u7387\u306f30\uff05\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u30013,000\u4e07\u5186\u306e\u58f2\u5374\u76ca\u304c\u51fa\u305f\u5834\u5408\u3001\u500b\u4eba\uff085\u5e74\u8d85\u4fdd\u6709\uff09\u3067\u306f\u7a0e\u7387\uff0820\uff05\uff09\u3092\u3082\u3068\u306b\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u304c\u8a08\u7d04600\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u6cd5\u4eba\u3067\u306f\u5b9f\u52b9\u7a0e\u7387\u7d0430\uff05\u524d\u5f8c\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u7d04900\u4e07\u5186\u306e\u7a0e\u8ca0\u62c5\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5c06\u6765\u7684\u306b\u58f2\u5374\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8cfc\u5165\u6642\u3060\u3051\u3067\u306a\u304f\u3001\u51fa\u53e3\u6226\u7565\u307e\u3067\u542b\u3081\u3066\u6cd5\u4eba\u8cfc\u5165\u3068\u500b\u4eba\u8cfc\u5165\u3092\u6bd4\u8f03\u691c\u8a0e\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6cd5\u4eba\u3067\u8cb7\u3046\u3079\u304d\u304b\u500b\u4eba\u3067\u8cb7\u3046\u3079\u304d\u304b\u306e\u5224\u65ad\u57fa\u6e96<\/h2>\n<p>\u6cd5\u4eba\u3067\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3059\u308b\u304b\u500b\u4eba\u3067\u8cfc\u5165\u3059\u308b\u304b\u306f\u3001\u7a0e\u8ca0\u62c5\u3084\u6d3b\u7528\u3067\u304d\u308b\u5236\u5ea6\u3001\u7ba1\u7406\u306e\u624b\u9593\u306a\u3069\u306b\u3088\u3063\u3066\u5411\u304d\u4e0d\u5411\u304d\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306b\u9069\u3057\u305f\u30b1\u30fc\u30b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6cd5\u4eba\u8cfc\u5165\u304c\u6709\u5229\u306b\u306a\u308a\u3084\u3059\u3044\u30b1\u30fc\u30b9<\/h3>\n<p><span 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