{"id":18171,"date":"2015-07-28T10:49:32","date_gmt":"2015-07-28T01:49:32","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=18171"},"modified":"2026-03-31T17:51:59","modified_gmt":"2026-03-31T08:51:59","slug":"how-to-calculate-withholding","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/18171\/","title":{"rendered":"\u6e90\u6cc9\u5fb4\u53ce\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97"},"content":{"rendered":"<p>\u308f\u305f\u3057\u305f\u3061\u304c\u6255\u3063\u3066\u3044\u308b\u7a0e\u91d1\u306f\u30011\u5e74\u9593\u306e\u7dcf\u53ce\u5165\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306a\u3069\u3092\u5dee\u3057\u5f15\u304d\u3057\u305f\u5f8c\u3001\u305d\u306e\u6b8b\u984d\u306b\u7a0e\u7387\u3092\u639b\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<br \/>\n\u4e00\u822c\u7684\u306a\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u5834\u5408\u3001\u52e4\u3081\u5148\u306e\u4f1a\u793e\u5074\u304c\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u306e\u3067\u7d66\u6599\u304b\u3089\u3042\u3089\u304b\u3058\u3081\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5929\u5f15\u304d\u3055\u308c\u305f\u7a0e\u984d\u304c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3067\u3059\u3002<br \/>\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\/8034\/?provider=pa_basic&provider_info=cv.18171.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\/07\/minibook_withholding_tax_simple_calculation_manual.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>\u6e90\u6cc9\u5fb4\u53ce \u7c21\u5358\u307e\u3068\u3081<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u30a2\u30eb\u30d0\u30a4\u30c8 \u6e90\u6cc9\u5fb4\u53ce 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title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<br 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\/>\n\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u5074\u304c\u3001\u305d\u306e\u7d66\u4e0e\u306b\u3064\u3044\u3066<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>\u3001\u969c\u304c\u3044\u8005\u63a7\u9664\u306a\u3069\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u63d0\u51fa\u3059\u308b\u7533\u544a\u66f8\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3068\u547c\u3070\u308c\u3001\u3053\u306e\u7533\u544a\u66f8\u304c\u63d0\u51fa\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u300c\u7532\u6b04\u300d\u3092\u4f7f\u7528\u3057\u3001\u63d0\u51fa\u304c\u306a\u3044\u5834\u5408\u306f\u300c\u4e59\u6b04\u300d\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u77ed\u671f\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u65e5\u96c7\u3044\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u3092\u652f\u6255\u3046\u5834\u5408\u306f\u300c\u4e19\u6b04\u300d\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u3066\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<h2>\u7a0e\u984d\u8868\u3092\u53c2\u7167\u3057\u305f\u7d66\u4e0e\u7b49\u306e\u91d1\u984d<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a0e\u984d\u8868\u3092\u53c2\u7167\u3059\u308b\u969b\u306f\u3001\u5f53\u8a72\u6708\u307e\u305f\u306f\u65e5\u5206\u306e\u7d66\u4e0e\u306e\u7dcf\u984d\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"525\" title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a>\u6599\u3084\u5065\u5eb7\u4fdd\u967a\u6599\u306a\u3069\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u4f7f\u308f\u308c\u307e\u3059\u3002<\/span><\/b><br 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\/>\n\u305d\u306e\u91d1\u984d\u304c\u3042\u308b\u884c\u3068\u3001\u300c\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u3084\u300c\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u5bb6\u65cf\u306e\u6570\u300d\u306a\u3069\u306e\u6276\u990a\u8005\u6570\u3092\u3059\u3079\u3066\u52a0\u3048\u3066\u8a08\u7b97\u3057\u305f\u6570\u5b57\u306b\u8a72\u5f53\u3059\u308b\u7a0e\u984d\u8868\u4e2d\u306e\u300c\u7532\u6b04\u300d\u304c\u4ea4\u308f\u3063\u305f\u3068\u3053\u308d\u306b\u3042\u308b\u91d1\u984d\u304c\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2020\/02.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5c\u4ee4\u548c3\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/10\/image1-11.png\" alt=\"\u7a0e\u984d\u8868\u3092\u53c2\u7167\u3057\u305f\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\" width=\"686\" height=\"534\" class=\"alignnone size-full wp-image-49331\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/10\/image1-11.png 686w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/10\/image1-11-300x234.png 300w\" sizes=\"auto, (max-width: 686px) 100vw, 686px\" \/><\/p>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u6e08\u307f\u3067\u914d\u5076\u8005\u304c\u3044\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4ee4\u548c3\u5e74\u5ea6\u5206\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u4f8b\u306b\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br 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