{"id":127314,"date":"2026-10-19T10:13:28","date_gmt":"2026-10-19T01:13:28","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=127314"},"modified":"2026-10-19T10:29:42","modified_gmt":"2026-10-19T01:29:42","slug":"%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%ae%e6%9b%b8%e3%81%8d%e6%96%b9%e3%81%af%ef%bc%9f%e4%bb%a4%e5%92%8c8%e5%b9%b4%e5%ba%a6%e3%81%ae%e6%94%b9%e6%ad%a3%e5%86%85%e5%ae%b9%e3%81%a8%e8%a8%98%e5%85%a5","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/127314\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u306e\u66f8\u304d\u65b9\u306f\uff1f\u4ee4\u548c8\u5e74\u5ea6\u306e\u6539\u6b63\u5185\u5bb9\u3068\u8a18\u5165\u4f8b\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u4ee4\u548c8\u5e74\u306e\u5e74\u672b\u8abf\u6574\u3001\u66f8\u304d\u65b9\u306f\u3069\u3046\u5909\u308f\u308b\uff1f<\/div>\n<p>\u57fa\u790e\u63a7\u9664\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u3001\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u8981\u4ef6\u7de9\u548c\u3092\u53cd\u6620\u3057\u305f\u8a18\u5165\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5e74\u53ce\u306e\u4e0a\u9650\u304c\u5e83\u304c\u308b<\/li>\n<li>\u53ce\u5165\u3068\u6240\u5f97\u91d1\u984d\u306e\u53d6\u308a\u9055\u3048\u304c\u8d77\u304d\u3084\u3059\u3044<\/li>\n<li>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u3078\u306e\u5bfe\u5fdc\u304c\u8981\u308b<\/li>\n<\/ul>\n<p>12\u6708\u306b\u307e\u3068\u3081\u3066\u7cbe\u7b97\u3059\u308b\u305f\u3081\u3001\u65e9\u3081\u306e\u6848\u5185\u304c\u5f93\u696d\u54e1\u306e\u5b89\u5fc3\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u306e\u904e\u4e0d\u8db3\u3092\u5e74\u672b\u306b\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u4ee4\u548c8\u5e74\u5206\uff082026\u5e74\u5206\uff09\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u3084\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u8981\u4ef6\u7de9\u548c\u306a\u3069\u3001\u66f8\u304d\u65b9\u306b\u5f71\u97ff\u3059\u308b\u6539\u6b63\u304c2\u5e74\u9023\u7d9a\u3067\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u30fb\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u30fb\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a18\u5165\u4f8b\u3068\u4ee4\u548c8\u5e74\u5206\u306e\u5909\u66f4\u70b9\u3092\u6574\u7406\u3057\u3001\u62c5\u5f53\u8005\u304c\u8a18\u5165\u30df\u30b9\u306a\u304f\u5e74\u672b\u8abf\u6574\u3092\u9032\u3081\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u3010\u4ee4\u548c8\u5e74\u5206\u3011\u5e74\u672b\u8abf\u6574\u306e\u66f8\u304d\u65b9\u306e\u5909\u66f4\u70b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><strong>\u4ee4\u548c8\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u57fa\u790e\u63a7\u9664\u984d\u306e\u4e0a\u4e57\u305b\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u306e\u5f15\u304d\u4e0a\u3052\u304c\u4e3b\u306a\u5909\u66f4\u70b9\u3067\u3059\u3002<\/strong><\/span>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u624b\u53d6\u308a\u306b\u5f71\u97ff\u3059\u308b\u9805\u76ee\u304c\u4ee4\u548c7\u5e74\u5206\u306b\u7d9a\u3044\u3066\u6539\u6b63\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u66f8\u304d\u65b9\u306b\u5f71\u97ff\u3059\u308b\u4e3b\u306a\u6539\u6b63\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<colgroup><\/colgroup>\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><strong>\u6539\u6b63\u9805\u76ee<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u4ee4\u548c7\u5e74\u5206\u307e\u3067<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u4ee4\u548c8\u5e74\u5206\u304b\u3089<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u57fa\u790e\u63a7\u9664\u984d\uff08\u672c\u5247\uff09<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186\u000b\uff08\u5408\u8a08\u6240\u5f972,350\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d<\/td>\n<td style=\"text-align: left;\">65\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">74\u4e07\u5186\u000b\uff08\u7d66\u4e0e\u53ce\u5165190\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u9650\u5ea6\u984d\uff08\u5b50\u80b2\u3066\u4e16\u5e2f\uff09<\/td>\n<td style=\"text-align: left;\">\u4e0a\u96504\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u4e0a\u96506\u4e07\u5186\u000b\uff08\u8981\u4ef6\u3042\u308a\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u57fa\u790e\u63a7\u9664\u306e\u672c\u5247\u306f58\u4e07\u5186\u304b\u308962\u4e07\u5186\u306b\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u306f65\u4e07\u5186\u304b\u308974\u4e07\u5186\u306b\u3001\u305d\u308c\u305e\u308c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u3042\u308f\u305b\u3066\u3001\u6276\u990a\u89aa\u65cf\u3084\u914d\u5076\u8005\u306e\u300c\u5e74\u53ce\u306e\u58c1\u300d\u3082\u7d66\u4e0e\u53ce\u5165123\u4e07\u5186\u4ee5\u4e0b\u304b\u3089136\u4e07\u5186\u4ee5\u4e0b\u306b\u5e83\u304c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u4e16\u5e2f\u306b\u9650\u308a\u3001\u65b0\u751f\u547d\u4fdd\u967a\u6599\u306b\u4fc2\u308b\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u9069\u7528\u9650\u5ea6\u984d\u304c4\u4e07\u5186\u304b\u30896\u4e07\u5186\u306b\u62e1\u5145\u3055\u308c\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u4e00\u822c\u30fb\u4ecb\u8b77\u533b\u7642\u30fb\u500b\u4eba\u5e74\u91d1\u306e3\u533a\u5206\u3092\u5408\u308f\u305b\u305f\u9069\u7528\u9650\u5ea6\u984d\u306f\u3001\u6539\u6b63\u5f8c\u308212\u4e07\u5186\u306e\u307e\u307e\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u3059\u308b\u5f93\u696d\u54e1\u304c\u3044\u308b\u5834\u5408\u3001\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a18\u5165\u65b9\u6cd5\u304c\u5909\u308f\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u300119\u6b73\u304b\u308922\u6b73\u306e\u5b50\u3069\u3082\u306a\u3069\u300c\u7279\u5b9a\u89aa\u65cf\u300d\u3092\u6276\u990a\u3059\u308b\u5834\u5408\u306b\u6bb5\u968e\u7684\u306a\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3082\u3001\u5bfe\u8c61\u7bc4\u56f2\u304c\u7d66\u4e0e\u53ce\u5165136\u4e07\u5186\u8d85197\u4e07\u5186\u4ee5\u4e0b\u306b\u5e83\u304c\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/2026kaisei.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e744\u6708\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u6539\u6b63\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/2026kaisei.pdf\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<h2>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: 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loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"741\" class=\"aligncenter size-large wp-image-127311\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/doc-image-i0-1024x741.png\" alt=\"\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8 \u8a18\u8f09\u4f8b\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/doc-image-i0-1024x741.png 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/doc-image-i0-300x217.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/doc-image-i0-768x555.png 768w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/doc-image-i0.png 1500w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/309.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8 \u8a18\u8f09\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/309.pdf\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<h3>\u6c0f\u540d\u30fb\u4f4f\u6240\u306a\u3069<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u7528\u7d19\u4e0a\u90e8\u306e\u672c\u4eba\u60c5\u5831\u6b04\u306b\u306f\u3001\u6c0f\u540d\u30fb\u4f4f\u6240\u30fb\u751f\u5e74\u6708\u65e5\u30fb\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/strong><\/span>\u4e16\u5e2f\u4e3b\u6b04\u306b\u306f\u4f4f\u6c11\u7968\u4e0a\u306e\u4e16\u5e2f\u4e3b\u306e\u6c0f\u540d\u3068\u7d9a\u67c4\u3092\u66f8\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e00\u4eba\u66ae\u3089\u3057\u306e\u5834\u5408\u306f\u4e16\u5e2f\u4e3b\u304c\u672c\u4eba\u306b\u306a\u308b\u305f\u3081\u3001\u7d9a\u67c4\u6b04\u306b\u306f\u300c\u672c\u4eba\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002\u5b9f\u5bb6\u66ae\u3089\u3057\u3067\u7236\u304c\u4e16\u5e2f\u4e3b\u306a\u3089\u3001\u7d9a\u67c4\u306f\u300c\u7236\u300d\u3067\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u6b04\u306b\u306f\u3001\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c95\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u914d\u5076\u8005\u306e\u53ce\u5165\u304c\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u3001\u4ee4\u548c8\u5e74\u5206\u306e\u7d66\u4e0e\u53ce\u5165\u306e\u4e0a\u9650\u306f169\u4e07\u5186\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u3053\u306e\u6b04\u3078\u306e\u8a18\u8f09\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5b9f\u969b\u306b\u914d\u5076\u8005\u63a7\u9664\u3084\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u5225\u9014\u300c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u8a18\u5165\u6642\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u914d\u5076\u8005\u306e\u300c\u5e74\u53ce\u300d\u3067\u306f\u306a\u304f\u300c\u6240\u5f97\u91d1\u984d\u300d\u3092\u66f8\u304f\u6b04\u304c\u3042\u308b\u70b9\u3067\u3059\u3002\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u6240\u5f97\u91d1\u984d\u306b\u306a\u308a\u3001\u7d66\u4e0e\u53ce\u5165190\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u6700\u4f4e\u4fdd\u969c\u984d74\u4e07\u5186\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u914d\u5076\u8005\u306e\u30d1\u30fc\u30c8\u5e74\u53ce\u304c100\u4e07\u5186\u306e\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u966474\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u91d1\u984d\u306f26\u4e07\u5186\u3067\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u6b04\u306b\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c62\u4e07\u5186\u4ee5\u4e0b\u306e\u6276\u990a\u89aa\u65cf\uff0816\u6b73\u4ee5\u4e0a\uff09\u306b\u52a0\u3048\u300119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u3067\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c62\u4e07\u5186\u8d85100\u4e07\u5186\u4ee5\u4e0b\u306e\u300c\u7279\u5b9a\u89aa\u65cf\u300d\u3082\u8a18\u8f09\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u306f\u6276\u990a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u4e0a\u9650\u304c62\u4e07\u5186\u4ee5\u4e0b\u306b\u5e83\u304c\u3063\u305f\u305f\u3081\u3001\u5f93\u6765\u3088\u308a\u5e45\u5e83\u3044\u89aa\u65cf\u3092\u8a18\u8f09\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u969c\u5bb3\u8005\u30fb\u5be1\u5a66\u30fb\u3072\u3068\u308a\u89aa\u53c8\u306f\u52e4\u52b4\u5b66\u751f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u672c\u4eba\u3084\u6276\u990a\u89aa\u65cf\u304c\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u7528\u7d19\u4e0b\u90e8\u306e\u300c\u969c\u5bb3\u8005\u3001\u5be1\u5a66\u3001\u3072\u3068\u308a\u89aa\u53c8\u306f\u52e4\u52b4\u5b66\u751f\u300d\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<\/strong><\/span>\u969c\u5bb3\u8005\u63a7\u9664\u306f\u4e00\u822c\u969c\u5bb3\u8005\u306727\u4e07\u5186\u3001\u7279\u5225\u969c\u5bb3\u8005\u306740\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3072\u3068\u308a\u89aa\u63a7\u9664\uff08\u4ee4\u548c8\u5e74\u5206\u306e\u63a7\u9664\u984d\u306f35\u4e07\u5186\uff09\u306f\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5b50\u304c\u3044\u3066\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u5be1\u5a66\u63a7\u9664\u3068\u306f\u8981\u4ef6\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u8a72\u5f53\u3059\u308b\u63a7\u9664\u3092\u6b63\u78ba\u306b\u9078\u3073\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u3072\u3068\u308a\u89aa\u63a7\u9664\u306e\u984d\u306f\u4ee4\u548c9\u5e74\u5206\u304b\u308938\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1160.htm\" target=\"_blank\" rel=\"noopener\">No.1160 \u969c\u5bb3\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1170.htm\" target=\"_blank\" rel=\"noopener\">No.1170 \u5be1\u5a66\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1171.htm\" target=\"_blank\" rel=\"noopener\">No.1171 \u3072\u3068\u308a\u89aa\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1175.htm\" target=\"_blank\" rel=\"noopener\">No.1175 \u52e4\u52b4\u5b66\u751f\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1175.htm\" target=\"_blank\" rel=\"noopener\"><\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1175.htm\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<h3>\u4f4f\u6c11\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>16\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u4f4f\u6c11\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u6b04\u306b\u6c0f\u540d\u30fb\u751f\u5e74\u6708\u65e5\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/strong><\/span>16\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u306f\u6240\u5f97\u7a0e\u306e\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u4f4f\u6c11\u7a0e\u306e\u975e\u8ab2\u7a0e\u5224\u5b9a\u306a\u3069\u306b\u4f7f\u308f\u308c\u308b\u305f\u3081\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u9000\u8077\u624b\u5f53\u7b49\u3092\u53d7\u3051\u53d6\u3063\u305f\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf\u30fb\u7279\u5b9a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u3084\u3001\u6276\u990a\u89aa\u65cf\u7b49\u304c\u975e\u5c45\u4f4f\u8005\uff08\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\uff09\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3082\u3001\u3053\u306e\u6b04\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u5e74\u306e\u9014\u4e2d\u3067\u8a18\u8f09\u5185\u5bb9\u306b\u7570\u52d5\u304c\u3042\u3063\u305f\u3068\u304d\u306f\u3001\u300c\u7570\u52d5\u6708\u65e5\u53ca\u3073\u4e8b\u7531\u300d\u6b04\u306b\u7570\u52d5\u65e5\u3068\u4e8b\u7531\uff08\u4f8b\uff1a\u300c\u4ee4\u548c8\u5e74\u3007\u6708\u3007\u65e5\u3000\u7d50\u5a5a\u300d\uff09\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><strong>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306f\u3001\u751f\u547d\u4fdd\u967a\u6599\u30fb\u5730\u9707\u4fdd\u967a\u6599\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u306a\u3069\u306e\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/strong><\/span>\u6b63\u5f0f\u540d\u79f0\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u3067\u3001\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u5c4a\u304f\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u5185\u5bb9\u3092\u8ee2\u8a18\u3057\u3066\u8a18\u5165\u3057\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u8a18\u8f09\u4f8b\u3067\u306f\u3001\u6c0f\u540d\u30fb\u4f4f\u6240\u306a\u3069\u306e\u8a18\u5165\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u984d\u306e\u8a18\u5165\u3001\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u984d\u7b49\u306e\u8a18\u5165\u3068\u3044\u30463\u3064\u306e\u533a\u5206\u3067\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u306e\u8a18\u4e8b\u3067\u3082\u540c\u3058\u9806\u5e8f\u3067\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"756\" class=\"aligncenter size-large wp-image-127312\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/doc-image-i1-1024x756.png\" alt=\"\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8 \u8a18\u8f09\u4f8b\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/doc-image-i1-1024x756.png 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/doc-image-i1-300x222.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/doc-image-i1-768x567.png 768w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/doc-image-i1.png 1098w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/307.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8 \u8a18\u8f09\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/307.pdf\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<h3>\u6c0f\u540d\u30fb\u4f4f\u6240\u306a\u3069<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u7528\u7d19\u4e0a\u90e8\u306b\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u30fb\u7d66\u4e0e\u306e\u652f\u6255\u8005\u306e\u540d\u79f0\u3084\u6240\u5728\u5730\u30fb\u6cd5\u4eba\u756a\u53f7\u306a\u3069\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/strong><\/span>\u7d66\u4e0e\u306e\u652f\u6255\u8005\u306e\u60c5\u5831\u306f\u3042\u3089\u304b\u3058\u3081\u4f1a\u793e\u5074\u3067\u5370\u5b57\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u5f93\u696d\u54e1\u672c\u4eba\u306f\u6c0f\u540d\u30fb\u4f4f\u6240\u6b04\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u5951\u7d04\u65e5\u304c2012\u5e74\uff08\u5e73\u621024\u5e74\uff091\u67081\u65e5\u4ee5\u964d\u306a\u3089\u300c\u65b0\u5236\u5ea6\u300d\u3001\u305d\u308c\u4ee5\u524d\u306a\u3089\u300c\u65e7\u5236\u5ea6\u300d\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/strong><\/span>\u65b0\u5236\u5ea6\u3068\u65e7\u5236\u5ea6\u3067\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u533a\u5206\u3092\u5fc5\u305a\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<colgroup><\/colgroup>\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><strong>\u533a\u5206<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u5bfe\u8c61\u5951\u7d04<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u63a7\u9664\u4e0a\u9650\u984d<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u65b0\u5236\u5ea6\uff08\u4e00\u822c\uff09<\/td>\n<td style=\"text-align: left;\">2012\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u5951\u7d04<\/td>\n<td style=\"text-align: left;\">4\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u65b0\u5236\u5ea6\uff08\u4ecb\u8b77\u533b\u7642\uff09<\/td>\n<td style=\"text-align: left;\">2012\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u5951\u7d04<\/td>\n<td style=\"text-align: left;\">4\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u65b0\u5236\u5ea6\uff08\u500b\u4eba\u5e74\u91d1\uff09<\/td>\n<td style=\"text-align: left;\">2012\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u5951\u7d04<\/td>\n<td style=\"text-align: left;\">4\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u65e7\u5236\u5ea6\uff08\u4e00\u822c\uff09<\/td>\n<td style=\"text-align: left;\">2011\u5e7412\u670831\u65e5\u4ee5\u524d\u306e\u5951\u7d04<\/td>\n<td style=\"text-align: left;\">5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u65e7\u5236\u5ea6\uff08\u500b\u4eba\u5e74\u91d1\uff09<\/td>\n<td style=\"text-align: left;\">2011\u5e7412\u670831\u65e5\u4ee5\u524d\u306e\u5951\u7d04<\/td>\n<td style=\"text-align: left;\">5\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u65b0\u5236\u5ea6\u306e3\u533a\u5206\u3092\u5408\u308f\u305b\u305f\u63a7\u9664\u9650\u5ea6\u984d\u306f12\u4e07\u5186\u3067\u3059\u304c\u300123\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u4e16\u5e2f\u306f\u3001\u300c\u2606\u5e74\u9f6223\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u300d\u6b04\u306b\u5b50\u306e\u6c0f\u540d\u30fb\u500b\u4eba\u756a\u53f7\u30fb\u751f\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3059\u308b\u3068\u3001\u65b0\u751f\u547d\u4fdd\u967a\u6599\u306b\u4fc2\u308b\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u4e0a\u9650\u3060\u3051\u304c6\u4e07\u5186\u306b\u5e83\u304c\u308a\u307e\u3059\uff083\u533a\u5206\u5408\u8a08\u306e\u4e0a\u9650\u306f12\u4e07\u5186\u306e\u307e\u307e\uff09\u3002\u3053\u306e\u7279\u4f8b\u306f\u4ee4\u548c9\u5e74\u5206\u307e\u3067\u5ef6\u9577\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1140.htm\" target=\"_blank\" rel=\"noopener\">No.1140 \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1140.htm\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<h3>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u984d\u7b49<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u5168\u984d\uff08\u4e0a\u96505\u4e07\u5186\uff09\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/strong><\/span>\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\u306b\u8a72\u5f53\u3059\u308b\u5951\u7d04\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4e0a\u96501\u4e075\u5343\u5186\u3068\u3057\u3066\u5225\u9014\u8a08\u7b97\u304c\u5fc5\u8981\u3067\u3059\u3002\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u8ee2\u8a18\u3057\u3001\u5408\u8a08\u984d\u3092\u300c\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u984d\u300d\u6b04\u306b\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u6b04\u306b\u306f\u3001\u7d66\u4e0e\u5929\u5f15\u304d\u4ee5\u5916\u3067\u652f\u6255\u3063\u305f\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306a\u3069\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u5bb6\u65cf\u306e\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u4ee3\u308f\u308a\u306b\u652f\u6255\u3063\u305f\u5834\u5408\u3082\u3001\u652f\u6255\u3063\u305f\u672c\u4eba\u304c\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u306e\u6b04\u306b\u306f\u3001iDeCo\uff08\u500b\u4eba\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff09\u306e\u639b\u91d1\u306a\u3069\u3082\u8a18\u5165\u3057\u307e\u3059\u3002\u639b\u91d1\u306e\u5168\u984d\u304c\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u305f\u3081\u3001\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u8ee2\u8a18\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1145.htm\" target=\"_blank\" rel=\"noopener\">No.1145 \u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1145.htm\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<h3>\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u306f\u3001\u5404\u4fdd\u967a\u4f1a\u793e\u30fb\u91d1\u878d\u6a5f\u95a2\u304c\u767a\u884c\u3059\u308b\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u539f\u672c\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span>\u96fb\u5b50\u4ea4\u4ed8\uff08XML\u30c7\u30fc\u30bf\uff09\u3067\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u7d19\u306b\u5370\u5237\u3057\u3066\u6dfb\u4ed8\u3059\u308b\u304b\u3001\u96fb\u5b50\u7533\u544a\u306b\u5bfe\u5fdc\u3057\u305f\u65b9\u6cd5\u3067\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u306f\u3001\u4fdd\u967a\u4f1a\u793e\u306e\u30b3\u30fc\u30eb\u30bb\u30f3\u30bf\u30fc\u3084Web\u30b5\u30a4\u30c8\u304b\u3089\u518d\u767a\u884c\u3092\u7533\u8acb\u3067\u304d\u307e\u3059\u3002\u518d\u767a\u884c\u306b\u306f\u901a\u5e381\u301c2\u9031\u9593\u304b\u304b\u308b\u305f\u3081\u3001\u5c4a\u3044\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u6c17\u3065\u3044\u305f\u3089\u65e9\u3081\u306b\u624b\u7d9a\u304d\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u57fa\u790e\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><strong>\u57fa\u790e\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306f\u3001\u57fa\u790e\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u30fb\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u30fb\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3092\u307e\u3068\u3081\u3066\u7533\u544a\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u6b63\u5f0f\u540d\u79f0\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u3067\u3059\u3002<\/p>\n<p>\u4ee4\u548c6\u5e74\u5206\u306b\u3042\u3063\u305f\u300c\u5e74\u672b\u8abf\u6574\u306b\u4fc2\u308b\u5b9a\u984d\u6e1b\u7a0e\u306e\u305f\u3081\u306e\u7533\u544a\u66f8\u300d\u306e\u8a18\u8f09\u306f\u3001\u4ee4\u548c7\u5e74\u5206\u4ee5\u964d\u306f\u4e0d\u8981\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"786\" class=\"aligncenter size-large wp-image-127313\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/doc-image-i2-1024x786.png\" alt=\"\u4ee4\u548c8\u5e74\u5206 \u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8 \u8a18\u8f09\u4f8b\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/doc-image-i2-1024x786.png 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/doc-image-i2-300x230.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/doc-image-i2-768x589.png 768w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/doc-image-i2.png 1500w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/306.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5206 \u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8 \u8a18\u8f09\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/306.pdf\" target=\"_blank\" rel=\"noopener\"><\/a><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/306.pdf\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u307e\u305a\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u6b04\u306b\u3001\u4ee4\u548c8\u5e74\u5206\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/strong><\/span>\u7d66\u4e0e\u6240\u5f97\u306e\u307f\u306e\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u7d66\u4e0e\u660e\u7d30\u3092\u3082\u3068\u306b\u5e74\u9593\u306e\u7d66\u4e0e\u53ce\u5165\u3092\u898b\u7a4d\u3082\u308a\u3001\u305d\u3053\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u56fd\u7a0e\u5e81\u306e\u8a18\u8f09\u4f8b\uff08\u5c71\u5ddd\u592a\u90ce\u3055\u3093\u306e\u8a2d\u4f8b\uff09\u3067\u306f\u3001\u7d66\u4e0e\u53ce\u5165\uff08\u8cde\u4e0e\u542b\u3080\uff09\u306e\u5408\u8a08\u304c897\u4e07\u5186\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306f702\u4e07\u5186\u3067\u3059\u3002\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c655\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u305f\u3081\u4e0a\u4e57\u305b\u7279\u4f8b\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f\u672c\u5247\u306e62\u4e07\u5186\u306e\u307f\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c655\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u4ee4\u548c8\u5e74\u5206\u30fb\u4ee4\u548c9\u5e74\u5206\u9650\u5b9a\u306e\u4e0a\u4e57\u305b\u304c\u3042\u308a\u3001\u4e0a\u4e57\u305b\u984d\u306f\u6240\u5f97\u6c34\u6e96\u3054\u3068\u306b\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3059\u308b\u57fa\u790e\u63a7\u9664\u984d\u306e\u8868\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1199.htm\" target=\"_blank\" rel=\"noopener\">No.1199 \u57fa\u790e\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1199.htm\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u914d\u5076\u8005\u63a7\u9664\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u6b04\u306b\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/strong><\/span>\u914d\u5076\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u3092\u6240\u5f97\u91d1\u984d\u306b\u63db\u7b97\u3059\u308b\u969b\u306f\u3001\u4ee5\u4e0b\u306e\u901f\u7b97\u8868\u304c\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<table>\n<colgroup><\/colgroup>\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><strong>\u914d\u5076\u8005\u306e\u7d66\u4e0e\u53ce\u5165<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u6240\u5f97\u91d1\u984d<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">136\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u53ce\u5165\u221274\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">136\u4e07\u5186\u8d85\u301c207\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">207\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u5916<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u914d\u5076\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u304c150\u4e07\u5186\u306e\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d74\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u3066\u6240\u5f97\u91d1\u984d\u306f76\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u91d1\u984d\u306b\u5fdc\u3058\u3066\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" target=\"_blank\" rel=\"noopener\">No.1191 \u914d\u5076\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306f\u300119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u5b50\u3069\u3082\u306a\u3069\u300c\u7279\u5b9a\u89aa\u65cf\u300d\u304c\u3044\u308b\u5834\u5408\u306b\u3001\u6240\u5f97\u6c34\u6e96\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306a\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/strong><\/span>\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c62\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165136\u4e07\u5186\u8d85197\u4e07\u5186\u4ee5\u4e0b\uff09\u306e\u5834\u5408\u306b\u5bfe\u8c61\u3068\u306a\u308a\u3001\u63a7\u9664\u984d\u306f\u7279\u5b9a\u89aa\u65cf1\u4eba\u306b\u3064\u304d\u4e0a\u965063\u4e07\u5186\u3067\u3059\u3002\u5b50\u3069\u3082\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u304c\u5897\u3048\u3066\u3082\u63a7\u9664\u304c\u6025\u306b\u306a\u304f\u306a\u308b\u4ed5\u7d44\u307f\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u6b04\u306b\u7279\u5b9a\u89aa\u65cf\u306e\u6c0f\u540d\u30fb\u751f\u5e74\u6708\u65e5\u30fb\u6240\u5f97\u306e\u898b\u7a4d\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1177.htm\" target=\"_blank\" rel=\"noopener\">No.1177 \u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1177.htm\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<h3>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306f\u3001\u7d66\u4e0e\u53ce\u5165\u304c850\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\u306e\u3046\u3061\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u672c\u4eba\u304c\u7279\u5225\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b<\/li>\n<li>23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b<\/li>\n<li>\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u307e\u305f\u306f\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u63a7\u9664\u984d\u306f\u300c\uff08\u7d66\u4e0e\u53ce\u5165\u2212850\u4e07\u5186\uff09\u00d710\uff05\u300d\u3067\u8a08\u7b97\u3055\u308c\u3001\u4e0a\u9650\u306f15\u4e07\u5186\u3067\u3059\u3002\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u7533\u544a\u66f8\u306e\u300c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u6b04\u306b\u8981\u4ef6\u533a\u5206\u3068\u6276\u990a\u89aa\u65cf\u7b49\u306e\u60c5\u5831\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1411.htm\" target=\"_blank\" rel=\"noopener\">No.1411 \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1411.htm\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u66f8\u304d\u65b9\u306e\u30df\u30b9\u3092\u9632\u3050\u306b\u306f\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u8a18\u5165\u30df\u30b9\u3067\u591a\u3044\u306e\u306f\u3001\u914d\u5076\u8005\u306e\u300c\u7d66\u4e0e\u53ce\u5165\u300d\u3068\u300c\u6240\u5f97\u91d1\u984d\u300d\u306e\u6df7\u540c\u3001\u4fdd\u967a\u6599\u63a7\u9664\u306e\u8a08\u7b97\u8aa4\u308a\u3067\u3059\u3002\u4eba\u4e8b\u30fb\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u62c5\u5f53\u8005\u304c\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u3092\u6574\u3048\u308b\u3068\u3001\u5dee\u3057\u623b\u3057\u3084\u4fee\u6b63\u306e\u624b\u9593\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u3068\u6240\u5f97\u984d\u3092\u6df7\u540c\u3057\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u914d\u5076\u8005\u306e\u53ce\u5165\u6b04\u306b\u300c\u5e74\u53ce\uff08\u984d\u9762\uff09\u300d\u3092\u305d\u306e\u307e\u307e\u66f8\u3044\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u6bce\u5e74\u591a\u304f\u767a\u751f\u3057\u307e\u3059\u3002<\/strong><\/span>\u7d66\u4e0e\u53ce\u5165150\u4e07\u5186\u306e\u914d\u5076\u8005\u306e\u6240\u5f97\u91d1\u984d\u306f76\u4e07\u5186\u3067\u3059\u304c\u3001150\u4e07\u5186\u3068\u66f8\u3044\u3066\u3057\u307e\u3046\u3068\u63a7\u9664\u984d\u306e\u5224\u5b9a\u304c\u5909\u308f\u308a\u3001\u518d\u8a08\u7b97\u304c\u5fc5\u8981\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u3078\u306e\u6848\u5185\u6587\u306b\u300c\u7d66\u4e0e\u53ce\u5165\uff08\u984d\u9762\uff09\u3068\u6240\u5f97\u91d1\u984d\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u6240\u5f97\u91d1\u984d\uff1d\u7d66\u4e0e\u53ce\u5165\u2212\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3067\u3059\u300d\u3068\u4e00\u6587\u6dfb\u3048\u308b\u3060\u3051\u3067\u3001\u3053\u306e\u7a2e\u306e\u30df\u30b9\u306f\u6e1b\u3089\u305b\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>1\u4eba\u793e\u9577\u3084\u5c02\u5f93\u8005\u3082\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index.htm\" target=\"_blank\" rel=\"noopener\">\u5e74\u672b\u8abf\u6574\u304c\u3088\u304f\u308f\u304b\u308b\u30da\u30fc\u30b8\uff08\u4ee4\u548c8\u5e74\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index.htm\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u66f8\u304d\u65b9\u3067\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u8a18\u5165\u65b9\u6cd5\u3067\u591a\u304f\u5bc4\u305b\u3089\u308c\u308b\u7591\u554f\u306b\u3064\u3044\u3066\u3001Q&amp;A\u5f62\u5f0f\u3067\u56de\u7b54\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4e2d\u9014\u5165\u793e\u306e\u5f93\u696d\u54e1\u306e\u5e74\u672b\u8abf\u6574\u306f\u3069\u3046\u66f8\u304f\uff1f<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: 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