{"id":2374,"date":"2015-09-10T12:01:06","date_gmt":"2015-09-10T03:01:06","guid":{"rendered":"https:\/\/payroll.moneyforward.com\/basic\/?p=2374"},"modified":"2025-10-31T11:31:47","modified_gmt":"2025-10-31T02:31:47","slug":"year-end-tax-adjustment-dependent-deduction","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2374\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u6276\u990a\u63a7\u9664\u3068\u306f\uff1f\u6276\u990a\u89aa\u65cf\u306e\u6761\u4ef6\u3084\u63a7\u9664\u984d\u3001\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u307e\u3067\u89e3\u8aac\uff01"},"content":{"rendered":"    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/dist\/images\/icon_file_pdf-afcb395a.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/47964\/?provider=pa_basic&provider_info=cv.2374.part.pdfdl-box\" target=\"_blank\" rel=\"noopener\"\n                data-impression-and-click-trigger\n                class=\"pdf-dl-box-button advads-button-primary\"\n                aria-label=\"\u8a18\u4e8b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30da\u30fc\u30b8\u3078\u79fb\u52d5\">\u8a18\u4e8b\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\n            <\/a>\n        <\/div>\n    <\/div>\n<p>\u6bce\u5e74\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u6642\u306b\u3001\u300c\u6276\u990a\u3059\u308b\u300d\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u3088\u304f\u8033\u306b\u3057\u307e\u305b\u3093\u304b\u3002\u300c\u6276\u990a\u300d\u306b\u306f\u300c\u990a\u3046\u300d\u3068\u3044\u3046\u610f\u5473\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u3042\u308b\u4f1a\u793e\u54e1\u306b\u5927\u5b66\u751f\u306e\u5b50\u3069\u3082\u304c\u3044\u3066\u3001\u305d\u306e\u5b50\u3069\u3082\u306e\u751f\u6d3b\u8cbb\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u6276\u990a\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u3053\u306e\u6276\u990a\u3084\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u6276\u990a\u63a7\u9664\u3001\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\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\/9959\/?provider=pa_basic&provider_info=cv.2374.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\/09\/minibook_77598.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>\u6276\u990a\u63a7\u9664\u306e\u6761\u4ef6\u30fb\u63a7\u9664\u984d\u65e9\u898b\u8868\uff06\u7533\u544a\u65b9\u6cd5\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u5e74\u672b\u8abf\u6574 \u6276\u990a\u5bb6\u65cf\u300d\u300c\u5e74\u672b\u8abf\u6574 \u6276\u990a\u300d\u306a\u3069\u3067\u691c\u7d22\u3055\u308c\u305f\u65b9\u5411\u3051\u306b\u3001\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\u3054\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>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u6276\u990a\u63a7\u9664\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u63a7\u9664\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306b\u6276\u990a\u3057\u3066\u3044\u308b\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u89aa\u65cf\u3092\u6276\u990a\u3057\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u7d4c\u6e08\u7684\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u5236\u5ea6\u3067\u3001\u6276\u990a\u89aa\u65cf\u4e00\u4eba\u306b\u3064\u304d\u3001\u3042\u3089\u304b\u3058\u3081\u6c7a\u3081\u3089\u308c\u305f\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u914d\u5076\u8005\u306b\u95a2\u3057\u3066\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>\u306e\u5bfe\u8c61\u306b\u306a\u308b\u305f\u3081\u3001\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u6276\u990a\u89aa\u65cf\u3068\u306a\u308b\u6761\u4ef6\u306f\uff1f<\/h2>\n<p>\u6276\u990a\u89aa\u65cf\u3068\u3059\u308b\u306b\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u6642\u70b9\u3067\u4ee5\u4e0b\u306e\u6761\u4ef6\u306e\u3059\u3079\u3066\u306b\u8a72\u5f53\u3057\u3066\u3044\u306a\u3044\u3068\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<h3>\u914d\u5076\u8005\u4ee5\u5916\u306e\u89aa\u65cf\u3067\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u305f\u3081\u3001\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u6276\u990a\u89aa\u65cf\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/b><\/span>\u914d\u5076\u8005\u4ee5\u5916\u306e\u89aa\u65cf\u3067\u6276\u990a\u89aa\u65cf\u306b\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4eba\u306f\u3001<b>6\u89aa\u7b49\u4ee5\u5185\u306e\u8840\u65cf\u306a\u3089\u3073\u306b3\u89aa\u7b49\u4ee5\u5185\u306e\u59fb\u65cf<\/b>\u3067\u3059\u3002<\/p>\n<p><b>\u300c\u8840\u65cf\u300d\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u89aa\u65cf<\/b>\u306e\u3053\u3068\u3067\u3001<b>\u300c\u59fb\u65cf\u300d\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u914d\u5076\u8005\u306e\u89aa\u65cf<\/b>\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u5bb6\u7cfb\u56f3\u3092\u63cf\u304f\u3068\u5206\u304b\u308a\u3084\u3059\u304f\u89aa\u7b49\u3092\u6570\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002\u4f8b\u3048\u3070\u3001\u4e21\u89aa\u3084\u5b50\u3069\u3082\u306f1\u89aa\u7b49\u3001\u5144\u5f1f\u59c9\u59b9\u30fb\u7956\u7236\u6bcd\u30fb\u5b6b\u306f2\u89aa\u7b49\u3067\u3059\u3002<\/p>\n<p>\u8ab0\u304c\u8840\u65cf\u3001\u59fb\u65cf\u306b\u8a72\u5f53\u3059\u308b\u304b\u306f\u4ee5\u4e0b\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/\u89aa\u65cf\u306e\u7bc4\u56f2-1.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/\u89aa\u65cf\u306e\u7bc4\u56f2-1.png\" alt=\"\u89aa\u65cf\u306e\u7bc4\u56f2\" width=\"602\" height=\"688\" class=\"aligncenter size-full wp-image-78999\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/\u89aa\u65cf\u306e\u7bc4\u56f2-1.png 602w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/\u89aa\u65cf\u306e\u7bc4\u56f2-1-263x300.png 263w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180_qa.htm#q8\" rel=\"noopener\" target=\"_blank\">No.1180\u2003\u6276\u990a\u63a7\u9664 \uff08Q8\u300c\u89aa\u65cf\u300d\u306e\u7bc4\u56f2\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>16\u6b73\u4ee5\u4e0a\u3067\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u3042\u308b\u300c\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u6276\u990a\u89aa\u65cf\u306e\u3046\u3061\u3001\u305d\u306e\u5e7412\u670831\u65e5\u73fe\u5728\u306e\u5e74\u9f62\u304c16\u6b73\u4ee5\u4e0a\u306e\u4eba\u300d\u3068\u3044\u3046\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" rel=\"noopener\" target=\"_blank\">No.1180\u2003\u6276\u990a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u5e73\u621022\u5e74\u307e\u3067\u306f16\u6b73\u672a\u6e80\u3067\u3082\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u304c\u3001\u5e73\u621023\u5e74\u5ea6\u304b\u3089\u300c\u5b50\u3069\u3082\u624b\u5f53\u306e\u652f\u7d66\u7b49\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u300d\u304c\u65bd\u884c\u3055\u308c\u305f\u95a2\u4fc2\u3067\u3001\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<h3>\u540c\u4e00\u751f\u8a08\u3067\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u540c\u4e00\u751f\u8a08\u3068\u306f\u3001\u300c\u65e5\u5e38\u306e\u751f\u6d3b\u306e\u8cc7\u3092\u5171\u306b\u3059\u308b\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u304c\u3001\u5fc5\u305a\u3057\u3082\u540c\u5c45\u3057\u3066\u751f\u6d3b\u8cbb\u3092\u5171\u6709\u3057\u3066\u3044\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u7d0d\u7a0e\u8005\u81ea\u8eab\u306e\u53ce\u5165\u3067\u751f\u6d3b\u8cbb\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u89aa\u65cf\u3067\u3042\u308c\u3070\u3001\u540c\u5c45\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u5225\u5c45\u3057\u3066\u3044\u3066\u3082\u300c\u540c\u4e00\u751f\u8a08\u300d\u3067\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5358\u8eab\u8d74\u4efb\u3084\u7d0d\u7a0e\u8005\u306e\u5b50\u3069\u3082\u304c\u9060\u65b9\u306e\u5927\u5b66\u3078\u306e\u5165\u5b66\u306b\u3088\u308a\u5225\u5c45\u4e2d\u306e\u89aa\u65cf\u306b\u4ed5\u9001\u308a\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408<\/li>\n<li>\u7d0d\u7a0e\u8005\u304c\u75c5\u6c17\u306e\u305f\u3081\u5165\u9662\u4e2d\u306e\u89aa\u65cf\u306e\u7642\u990a\u8cbb\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<h3>\u56fd\u5916\u5c45\u4f4f\u306e\u89aa\u65cf\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d0d\u7a0e\u8005\u672c\u4eba\u306b\u56fd\u5916\u3067\u5c45\u4f4f\u3057\u3066\u3044\u308b\u89aa\u65cf\u304c\u3044\u3066\u3001\u305d\u306e\u89aa\u65cf\u3092\u5e74\u672b\u8abf\u6574\u306e\u6276\u990a\u89aa\u65cf\u3068\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u4e0b\u8a18\u306e\u66f8\u985e\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u307e\u305f\u306f\u63d0\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u5f53\u8a72\u8005\u304c\u89aa\u65cf\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3067\u304d\u308b\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e<\/b><br \/>\n\uff08\u5f53\u8a72\u8005\u304c30\u6b73\u4ee5\u4e0a70\u6b73\u672a\u6e80\u3067\u3001\u7559\u5b66\u306a\u3069\u306b\u3088\u308a\u56fd\u5185\u306b\u4f4f\u6240\u306a\u3089\u3073\u306b\u5c45\u6240\u3092\u6709\u3057\u306a\u3044\u89aa\u65cf\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u306b\u30d7\u30e9\u30b9\u3057\u3066\u7559\u5b66\u30d3\u30b6\u306a\u3069\u306e\u66f8\u985e\uff09<\/li>\n<li><b>\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u307e\u305f\u306f38\u4e07\u5186\u9001\u91d1\u66f8\u985e<\/b>\uff08\u203b\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\uff08\u203b\uff0938\u4e07\u5186\u9001\u91d1\u66f8\u985e\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u304b\u3089\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u5bfe\u3057\u3066\u3001\u305d\u306e\u5e74\u306e\u652f\u6255\u91d1\u984d\u306e\u5408\u8a08\u984d\u304c38\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/gaikokugo\/02.htm\" rel=\"noopener\" target=\"_blank\">\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u89aa\u65cf\u306b\u3064\u3044\u3066\u6276\u990a\u63a7\u9664\u7b49\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65b9\u3078\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_01.pdf\" rel=\"noopener\" target=\"_blank\">\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u89aa\u65cf\u306b\u3064\u3044\u3066\u6276\u990a\u63a7\u9664\u7b49\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65b9\u3078<\/a>\u300d<\/p>\n<h3>\u5408\u8a08\u6240\u5f97\u91d1\u984d58\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u89aa\u65cf\u306f\u3001\u7121\u53ce\u5165\u306e\u4eba\u306b\u9650\u308a\u307e\u305b\u3093\u3002<b>\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c58\u4e07\u5186\u4ee5\u4e0b<\/b>\u306a\u3089\u3001\u6276\u990a\u89aa\u65cf\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e<span style=\"background-color: #ffff99;\"><b>\u300c\u6240\u5f97\u300d\u3068\u306f\u3001\u5b9f\u969b\u306b\u5f97\u305f\u53ce\u5165\u91d1\u984d\u3068\u306f\u4e00\u81f4\u3057\u307e\u305b\u3093\u3002<\/b><\/span>\u7a0e\u6cd5\u4e0a\u3067\u306e\u6240\u5f97\u3068\u306f\u3001\u53ce\u5165\u304b\u3089\u6240\u5f97\u63a7\u9664\u306a\u3069\u306e\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u304d\u3057\u305f\u91d1\u984d\u3092\u6307\u3059\u304b\u3089\u3067\u3059\u3002\u5fc5\u8981\u7d4c\u8cbb\u306f\u3001\u6240\u5f97\u306e\u7a2e\u985e\u5225\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>1.\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5834\u5408\u300c\u5e74\u53ce123\u4e07\u5186\u4ee5\u4e0b\u300d<\/h4>\n<p>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306f\u3001\u63d0\u4f9b\u3057\u305f\u52b4\u50cd\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u7d66\u4e0e\u3092\u652f\u6255\u308f\u308c\u308b\u52b4\u50cd\u8005\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u306f\u3001\u300c\u53ce\u5165 \uff0d <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>\u984d\uff08\u6700\u4f4e\u30e9\u30a4\u30f365\u4e07\u5186\uff09\u300d\u3067\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u5e74\u53ce\u304c123\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u300c123\u4e07\u5186 \uff0d 65\u4e07\u5186 \uff1d 58\u4e07\u5186\u300d\u306b\u3088\u308a\u300158\u4e07\u5186\u4ee5\u4e0b\u3068\u306a\u308a\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d58\u4e07\u5186\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4ee4\u548c7\u5e7412\u6708\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u4ee5\u964d\u306e<b>\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u304b\u308958\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052<\/b>\u3089\u308c\u307e\u3057\u305f\u3002<b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u308255\u4e07\u5186\u304b\u308965\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052<\/b>\u3089\u308c\u305f\u305f\u3081\u3001<b><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u63db\u7b97\u306f65\u4e07\u5186\uff0b58\u4e07\u5186\uff1d123\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052<\/b>\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4>2.\u5e74\u91d1\u53d7\u7d66\u8005\u306e\u5834\u5408\u300c65\u6b73\u3092\u5883\u306b\u8a08\u7b97\u6cd5\u304c\u7570\u306a\u308b\u300d<\/h4>\n<p>\u3053\u3053\u3067\u3044\u3046\u5e74\u91d1\u3068\u306f\u3001\u56fd\u6c11\u5e74\u91d1\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"334\" title=\"\u539a\u751f\u5e74\u91d1\">\u539a\u751f\u5e74\u91d1<\/a>\u306a\u3069\u306e\u516c\u7684\u5e74\u91d1\u7b49\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u516c\u7684\u5e74\u91d1\u7b49\u3092\u53d7\u7d66\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u91d1\u984d\u306f\u3001\u300c\u5e74\u91d1\u306e\u53d7\u7d66\u984d \uff0d \u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u300d\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u304c\u3001\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u306e\u6700\u4f4e\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b65\u6b73\u3092\u5883\u306b\u3057\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>65\u6b73\u4ee5\u4e0a\uff1a110\u4e07\u5186<\/b><\/li>\n<li><b>65\u6b73\u672a\u6e80\uff1a60\u4e07\u5186<\/b><\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u91d1\u984d\u306b58\u4e07\u5186\u3092\u52a0\u3048\u305f\u91d1\u984d\u304c\u3001\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5e74\u91d1\u53d7\u7d66\u984d\u306e\u30dc\u30fc\u30c0\u30fc\u30e9\u30a4\u30f3\u3068\u306a\u308a\u307e\u3059\u3002\u6276\u990a\u3057\u3066\u3044\u308b\u89aa\u65cf\u306e\u53ce\u5165\u304c\u5e74\u91d1\u3057\u304b\u306a\u3044\u5834\u5408\u306b\u3001\u5e74\u91d1\u984d\u304c168\u4e07\u5186\u4ee5\u4e0b\u306e65\u6b73\u4ee5\u4e0a\u307e\u305f\u306f\u5e74\u91d1\u984d\u304c118\u4e07\u5186\u4ee5\u4e0b\u306e65\u6b73\u672a\u6e80\u3067\u3042\u308c\u3070\u3001\u6276\u990a\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u9752\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306f\u306a\u3044<\/h3>\n<p>\u89aa\u65cf\u304c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u5834\u5408\u3001\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u4e00\u56de\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u307e\u305f\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306f\u306a\u3044\u5834\u5408\u3082\u3001\u6276\u990a\u89aa\u65cf\u3068\u306a\u308b\u6761\u4ef6\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6276\u990a\u89aa\u65cf\u304c\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u4e0a\u7b2c85\u6761\u306b\u3088\u308b\u3068\u3001\u300c\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u73fe\u6cc1\u306b\u3088\u308b\u300d\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6761\u6587\u306e\u305f\u3060\u3057\u66f8\u304d\u3067\u3001\u300c\u7d0d\u7a0e\u8005\u672c\u4eba\u304c\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u3059\u3067\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5f53\u8a72\u6b7b\u4ea1\u6642\u306e\u73fe\u6cc1\u306b\u3088\u308b\u300d\u3068\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001<span style=\"background-color: #ffff99;\"><b>\u7d0d\u7a0e\u8005\u304c\u6b7b\u4ea1\u6642\u70b9\u3067\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3057\u3066\u3044\u308c\u3070\u3001\u305d\u306e\u5e74\u306e\u5206\u306f\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340AC0000000033\" rel=\"noopener\" target=\"_blank\">e-Gov\u691c\u7d22\uff5c\u6240\u5f97\u7a0e\u6cd5<\/a><\/p>\n<h2>\u6276\u990a\u63a7\u9664\u306e\u91d1\u984d\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u63a7\u9664\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u5e74\u9f62\u306b\u3088\u3063\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u533a\u5206\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u533a\u5206\u306b\u3088\u3063\u3066\u3001\u63a7\u9664\u984d\u3082\u7570\u306a\u308a\u307e\u3059\u3002\u533a\u5206\u3054\u3068\u306e\u8aac\u660e\u3068\u5171\u306b\u63a7\u9664\u984d\u3082\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9f62<\/th>\n<th colspan=\"2\">\u533a\u5206<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">16\u6b73\u4ee5\u4e0a19\u6b73\u672a\u6e80<\/td>\n<td colspan=\"2\" style=\"text-align: left;\">\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/td>\n<td style=\"text-align: left;\">38\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80<\/td>\n<td colspan=\"2\" style=\"text-align: left;\">\u7279\u5b9a\u6276\u990a\u89aa\u65cf<\/td>\n<td style=\"text-align: left;\">63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">23\u6b73\u4ee5\u4e0a70\u6b73\u672a\u6e80<\/td>\n<td colspan=\"2\" style=\"text-align: left;\">\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/td>\n<td style=\"text-align: left;\">38\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"text-align: left;\">70\u6b73\u4ee5\u4e0a<\/td>\n<td rowspan=\"2\" style=\"text-align: left;\">\u8001\u4eba\u6276\u990a\u89aa\u65cf<\/td>\n<td style=\"text-align: left;\">\u540c\u5c45\u8001\u89aa\u7b49<br \/>\n\u4ee5\u5916\u306e\u4eba<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u540c\u5c45\u8001\u89aa\u7b49<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" rel=\"noopener\" target=\"_blank\">No.1180\u2003\u6276\u990a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4e00\u822c\u306e\u6276\u990a\u89aa\u65cf\uff08\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\uff09<\/h3>\n<p>\u6276\u990a\u89aa\u65cf\u306e\u3046\u3061\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u306b\u304a\u3044\u3066\u5e74\u9f62\u304c16\u6b73\u4ee5\u4e0a\u306e\u4eba\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<h3>\u7279\u5b9a\u6276\u990a\u89aa\u65cf<\/h3>\n<p>\u6276\u990a\u89aa\u65cf\u306e\u3046\u3061\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u306b\u304a\u3044\u3066\u5e74\u9f62\u304c19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u4eba\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<h3>\u8001\u4eba\u6276\u990a\u89aa\u65cf<\/h3>\n<p>\u6276\u990a\u89aa\u65cf\u306e\u3046\u3061\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u306b\u304a\u3044\u3066\u5e74\u9f62\u304c70\u6b73\u4ee5\u4e0a\u306e\u4eba\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<h3>\u540c\u5c45\u8001\u89aa\u7b49<\/h3>\n<p>\u8001\u4eba\u6276\u990a\u89aa\u65cf\u306e\u3046\u3061\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u3084\u305d\u306e\u914d\u5076\u8005\u306e\u76f4\u7cfb\u5c0a\u5c5e\u3067\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u3084\u914d\u5076\u8005\u3068\u540c\u5c45\u3057\u3066\u3044\u308b\u4eba\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u540c\u5c45\u3057\u3066\u3044\u308b\u304b\u3057\u3066\u3044\u306a\u3044\u304b\u306e\u5224\u65ad\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/yogo\/senmon.htm#word8\" rel=\"noopener\" target=\"_blank\">\u5c02\u9580\u7528\u8a9e\u96c6\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u6276\u990a\u63a7\u9664\u306e\u624b\u7d9a\u304d\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u3001\u6276\u990a\u63a7\u9664\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\uff08\u4ee5\u5f8c\u300c\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\uff09\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u5f93\u696d\u54e1\u306f\u3001\u3053\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u3001\u305d\u306e\u5e74\u306e\u6700\u521d\u306e\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u5e74\u306e\u9014\u4e2d\u3067\u6276\u990a\u89aa\u65cf\u306e\u5897\u6e1b\u306a\u3069\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u5185\u5bb9\u306b\u5909\u66f4\u304c\u51fa\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u90fd\u5ea6\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u306f\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u5185\u5bb9\u304b\u3089\u3001\u6276\u990a\u63a7\u9664\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1121\/\" data-internallinksmanager029f6b8e52c=\"209\" title=\"\u969c\u5bb3\u8005\u63a7\u9664\">\u969c\u5bb3\u8005\u63a7\u9664<\/a>\u306a\u3069\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\u984d\u3001\u306a\u3089\u3073\u306b\u3001\u5e74\u8abf<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2690\/\" data-internallinksmanager029f6b8e52c=\"552\" title=\"\u5e74\u7a0e\u984d\">\u5e74\u7a0e\u984d<\/a>\u306e\u8a08\u7b97\u6642\u306b\u4f7f\u7528\u3059\u308b\u6276\u990a\u89aa\u65cf\u306e\u4eba\u6570\u3092\u628a\u63e1\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_01.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u4ee4\u548c8\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u6642\u306b\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u8a18\u5165\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u5fc5\u8981\u9805\u76ee<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-3.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-3.jpg\" alt=\"\u66f8\u304d\u65b9\u9805\u76ee\u5225_\u4ee4\u548c7\u5e742025\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\" width=\"1108\" height=\"785\" class=\"aligncenter size-full wp-image-99594\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-3.jpg 1108w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-3-300x213.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-3-1024x725.jpg 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-3-768x544.jpg 768w\" sizes=\"auto, (max-width: 1108px) 100vw, 1108px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_01.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u7533\u544a\u66f8\u306e\u5185\u5bb9\u306f\u3001\u4e0a\u8a18\u306e\u2460\uff5e\u2465\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><b>\u2460\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u57fa\u672c\u60c5\u5831<\/b><\/p>\n<p>\u2461\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/p>\n<p>\u2462\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\uff0816\u6b73\u4ee5\u4e0a\uff09<\/p>\n<p>\u2463\u969c\u5bb3\u8005\u3001\u5be1\u5a66\u3001\u3072\u3068\u308a\u89aa\u307e\u305f\u306f\u52e4\u52b4\u5b66\u751f<\/p>\n<p>\u2464\u4ed6\u306e\u6240\u5f97\u8005\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49<\/p>\n<p>\u246516\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf<\/p>\n<p>\u81ea\u5206\u306b\u5bb6\u65cf\u304c\u3044\u306a\u3044\u3001\u3082\u3057\u304f\u306f\u3001\u5bb6\u65cf\u306b\u8a72\u5f53\u8005\u304c\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u2460\u306e\u307f\u8a18\u5165\u3057\u3001\u5e74\u672b\u8abf\u6574\u307e\u3067\u5f85\u305f\u305a\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u5e74\u672b\u8abf\u6574\u6642\u671f\u306b\u91cd\u306a\u308b\u3068\u5e74\u672b\u8abf\u6574\u306e\u3084\u308a\u76f4\u3057\u3068\u3044\u3063\u305f\u9762\u5012\u306a\u4e8b\u614b\u306b\u3082\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u306e\u3067\u3001\u3068\u306b\u304b\u304f\u3059\u3050\u306b\u62c5\u5f53\u8005\u306b\u77e5\u3089\u305b\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5206\u306e\u5bb6\u65cf\u306b\u8a72\u5f53\u8005\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u30011.\u3092\u8a18\u5165\u3057\u305f\u3046\u3048\u3067\u8a72\u5f53\u3059\u308b\u9805\u76ee\u3092\u8a18\u5165\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3082\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3219\/\" data-lkc-id=\"162\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u8a18\u5165\u4f8b\u3001\u66f8\u304d\u2f45\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">\u4f01\u696d\u306f\u3001\u6bce\u5e7412\u6708\u9803\uff08\u65b0\u898f\u63a1\u7528\u8005\u306e\u5834\u5408\u306f\u6700\u521d\u306e\u7d66\u4e0e\u3092\u652f\u6255\u3046\u3068\u304d\uff09\u307e\u3067\u306b\u306f\u3001\u7fcc\u5e74\u5206\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u5f93\u696d\u54e1\u304b\u3089\u3082\u3089\u3044\u307e\u3059\u3002\u3053\u306e\u7533\u544a\u66f8\u3092\u3082\u3089\u3063\u3066\u304a\u304b\u306a\u3044\u3068\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u969b\u306e\u8af8\u63a7\u9664\u304c\u3067\u304d\u306a\u3044\u3070\u304b\u308a\u304b\u3001\u5e74\u672b\u8abf\u6574\u3082\u3067\u304d\u307e\u305b\u3093\u3002\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u30de\u30eb\u6276\u3053\u3068\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3068\u306f\uff1f\u30de\u30eb\u6276\u3068\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\uff09\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u3053\u306e\u66f8\u985e\u306f\u3001\u4f01\u696d\u304c\u305d\u306e\u5e74\u306e\u6700...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/h3>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>\u2460\u57fa\u672c\u60c5\u5831<\/h4>\n<p>\u7d66\u4e0e\u652f\u6255\u8005\u3068\u7d66\u4e0e\u6240\u5f97\u8005\u672c\u4eba\u306e\u60c5\u5831\u306b\u3064\u3044\u3066\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u300c\u7d66\u4e0e\u306e\u652f\u6255\u8005\u306e\u540d\u79f0\uff08\u6c0f\u540d\uff09\u300d\u300c\u7d66\u4e0e\u306e\u652f\u6255\u8005\u306e\u6240\u5728\u5730\u300d\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u672c\u4eba\u304c\u8a18\u5165\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u300c\u7d66\u4e0e\u652f\u6255\u8005\u306e\u6cd5\u4eba\uff08\u500b\u4eba\uff09\u756a\u53f7\u300d\u300c\u3042\u306a\u305f\u306e\u500b\u4eba\u756a\u53f7\u300d\u306f\u539f\u5247\u3068\u3057\u3066\u8a18\u5165\u3057\u307e\u3059\u304c\u3001\u7d66\u4e0e\u652f\u6255\u8005\u304c\u5f93\u696d\u54e1\u3084\u305d\u306e\u914d\u5076\u8005\u3001\u6276\u990a\u89aa\u65cf\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56517\/\" data-internallinksmanager029f6b8e52c=\"510\" title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/a>\u306b\u95a2\u3059\u308b\u5e33\u7c3f\u3092\u7ba1\u7406\u3057\u3066\u3044\u308c\u3070\u7701\u7565\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u7d66\u4e0e\u652f\u6255\u8005\u304c\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u6cd5\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3057\u305f\u72b6\u614b\u3067\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u6e21\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4>\u2461\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/h4>\n<p>\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u6240\u5f97\u8005\u306e\u898b\u7a4d\u984d\u304c900\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"background-color: #ffff99;\"><b>\u5408\u8a08\u6240\u5f97\u898b\u7a4d\u91d1\u984d\u304c48\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"64\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a>\u306e\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306a\u308b\u305f\u3081\u3001\u5225\u9014\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h4>\u2462\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/h4>\n<p>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306f\u3001\u6276\u990a\u89aa\u65cf\u306e\u3046\u3061\u3001<b>16\u6b73\u4ee5\u4e0a\u306e\u5e74\u9f62\u306e\u4eba<\/b>\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u89aa\u65cf\u306b\u306f\u4e0b\u8a18\u306e4\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><b>\u4e00\u822c\u306e\u6276\u990a\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/b>\uff1a16\u6b73\u4ee5\u4e0a\u306e\u4eba<\/li>\n<li><b>\u7279\u5b9a\u6276\u990a\u89aa\u65cf<\/b>\uff1a\u4e0a\u8a181.\u306e\u3046\u306119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u4eba<\/li>\n<li><b>\u8001\u4eba\u6276\u990a\u89aa\u65cf<\/b>\uff1a70\u6b73\u4ee5\u4e0a\u306e\u4eba<\/li>\n<li><b>\u540c\u5c45\u8001\u89aa\u7b49<\/b>\uff1a\u4e0a\u8a183.\u306e\u3046\u3061\u540c\u5c45\u3057\u3066\u3044\u308b\u4eba<\/li>\n<\/ol>\n<\/div>\n<h4>\u2463\u969c\u5bb3\u8005\u3001\u5be1\u5a66\u3001\u3072\u3068\u308a\u89aa\u307e\u305f\u306f\u52e4\u52b4\u5b66\u751f<\/h4>\n<p><b>\u969c\u5bb3\u8005\u6b04<\/b>\u306f\u3001\u672c\u4eba\u3001\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u3001\u6276\u990a\u89aa\u65cf\u306b\u969c\u5bb3\u8005\u304c\u3044\u308b\u5834\u5408\u306b\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><b>\u5be1\u5a66\u6b04<\/b>\u306f\u3001\u672c\u4eba\u306e\u6240\u5f97\u898b\u7a4d\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u6240\u5f97\u306e\u307f\u306e\u5834\u5408\u306f\u53ce\u5165\u984d\u304c6,777,778\u5186\u4ee5\u4e0b\uff09\u3067\u3001\u304b\u3064\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u3068\u8a8d\u3081\u3089\u308c\u308b\u4eba\u304c\u304a\u3089\u305a\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u4eba\u304c\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u592b\u3068\u96e2\u5a5a\u5f8c\u306b\u5a5a\u59fb\u3057\u3066\u304a\u3089\u305a\u3001\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u4eba<\/li>\n<li>\u592b\u3068\u6b7b\u5225\u5f8c\u306b\u5a5a\u59fb\u3057\u3066\u3044\u306a\u3044\u4eba\u3001\u307e\u305f\u306f\u592b\u304c\u751f\u6b7b\u4e0d\u660e\u306a\u4eba<\/li>\n<\/ul>\n<\/div>\n<p><b>\u3072\u3068\u308a\u89aa\u6b04<\/b>\u306f\u3001\u672c\u4eba\u306e\u6240\u5f97\u898b\u7a4d\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u304b\u3064\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u3068\u8a8d\u3081\u3089\u308c\u308b\u4eba\u304c\u304a\u3089\u305a\u3001\u6b21\u306e\u3059\u3079\u3066\u306b\u8a72\u5f53\u3059\u308b\u4eba\u304c\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u73fe\u5728\u3001\u5a5a\u59fb\u3057\u3066\u3044\u306a\u3044\u4eba\u3001\u307e\u305f\u306f\u3001\u914d\u5076\u8005\u306e\u751f\u6b7b\u4e0d\u660e\u306a\u4eba<\/li>\n<li>\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5b50\uff08\u4ed6\u306e\u4eba\u306e\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf\u306b\u306a\u3063\u3066\u304a\u3089\u305a\u3001\u6240\u5f97\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u306e\u5b50\u306b\u9650\u308b\uff09\u3092\u6709\u3059\u308b\u4eba<\/li>\n<\/ul>\n<\/div>\n<p><b>\u52e4\u52b4\u5b66\u751f\u6b04<\/b>\u306f\u6b21\u306e\u3059\u3079\u3066\u306b\u8a72\u5f53\u3059\u308b\u4eba\u304c\u8a18\u5165\u3059\u308b\u6b04\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list 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title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a>\u304c\u3042\u308b\u3053\u3068<\/li>\n<li>\u305d\u306e\u5e74\u306e\u6240\u5f97\u898b\u7a4d\u984d\u304c85\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u6240\u5f97\u306e\u307f\u306e\u5834\u5408\u306f\u3001\u7d66\u4e0e\u306e\u53ce\u5165\u984d\u304c150\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u3063\u3066\u3001\u305d\u306e\u3046\u3061\u7d66\u4e0e\u6240\u5f97\u7b49\u4ee5\u5916\u306e\u6240\u5f97\u304c10\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<h4>\u2464\u4ed6\u306e\u6240\u5f97\u8005\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49<\/h4>\n<p>\u7d0d\u7a0e\u8005\u306e\u540c\u4e00\u751f\u8a08\u5185\u306b\u8907\u6570\u306e\u6240\u5f97\u8005\u304c\u3044\u308b\u5834\u5408\u306b\u3001\u7d0d\u7a0e\u8005\u306e\u6276\u990a\u89aa\u65cf\u7b49\u3092\u4ed6\u306e\u6240\u5f97\u8005\u306e\u6276\u990a\u89aa\u65cf\u7b49\u3068\u3057\u305f\u308a\u3001\u305d\u306e\u751f\u8a08\u5185\u306e\u6276\u990a\u89aa\u65cf\u7b49\u3092\u5206\u3051\u3066\u63a7\u9664\u3092\u53d7\u3051\u305f\u308a\u3059\u308b\u5834\u5408\u306b\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>\u246516\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf<\/h4>\n<p>\u6276\u990a\u89aa\u65cf\u306e\u3046\u306116\u6b73\u672a\u6e80\u306e\u4eba\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_01.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d<\/a><\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u6276\u990a\u89aa\u65cf\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u5fc5\u305a\u3057\u3082\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u6ce8\u610f\u3057\u3066\u3001\u6b63\u3057\u3044\u5e74\u672b\u8abf\u6574\u7533\u544a\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u4e8b\u524d\u306b\u81ea\u8eab\u306e\u6276\u990a\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3082\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/dist\/images\/icon_file_pdf-afcb395a.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/47964\/?provider=pa_basic&provider_info=cv.2374.part.pdfdl-box\" target=\"_blank\" rel=\"noopener\"\n                data-impression-and-click-trigger\n                class=\"pdf-dl-box-button advads-button-primary\"\n                aria-label=\"\u8a18\u4e8b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30da\u30fc\u30b8\u3078\u79fb\u52d5\">\u8a18\u4e8b\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\n            <\/a>\n        <\/div>\n    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