{"id":2390,"date":"2015-09-10T12:00:32","date_gmt":"2015-09-10T03:00:32","guid":{"rendered":"https:\/\/payroll.moneyforward.com\/basic\/?p=2390"},"modified":"2026-01-22T14:38:41","modified_gmt":"2026-01-22T05:38:41","slug":"certificate-of-income-and-withholding-tax","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/","title":{"rendered":"\u30102026\u5e74\u3011\u5e74\u672b\u8abf\u6574\u5f8c\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u898b\u65b9\u3068\u306f\uff1f\u3044\u3064\u5fc5\u8981\u306b\u306a\u308b\uff1f"},"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\/src\/images\/icon_file_pdf.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/48041\/?provider=pa_basic&provider_info=cv.2390.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><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u5f8c\u306b\u767a\u884c\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u7968\u306b\u306f\u3001\u5e74\u53ce\u30841\u5e74\u9593\u306b\u7d0d\u3081\u305f\u6240\u5f97\u7a0e\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u308c\u3089\u306e\u6570\u5b57\u3092\u3082\u3068\u306b\u3001\u5f93\u696d\u54e1\u306e\u304a\u304a\u3088\u305d\u306e\u624b\u53d6\u308a\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u5404\u9805\u76ee\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u3001\u4e2d\u9014\u9000\u8077\u8005\u306a\u3069\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u5f93\u696d\u54e1\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u3064\u3044\u3066\u3082\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\/9779\/?provider=pa_basic&provider_info=cv.2390.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_2390.jpg\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u898b\u65b9\u30de\u30cb\u30e5\u30a2\u30eb\uff06\u78ba\u8a8d\u30dd\u30a4\u30f3\u30c8\u4e00\u89a7<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968 \u898b\u65b9\u300d\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968 \u5e74\u672b\u8abf\u6574\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\u5f8c\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u898b\u65b9\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u652f\u6255\u8005\u3067\u3042\u308b\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u30011\u67081\u65e5\uff5e12\u670831\u65e5\u307e\u3067\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3084\u8cde\u4e0e\u306e\u7dcf\u984d\u3001\u7d0d\u4ed8\u3057\u305f\u6240\u5f97\u7a0e\u984d\u306a\u3069\u304c\u8a18\u8f09\u3055\u308c\u305f\u66f8\u985e\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee4\u548c7\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001<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\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u306e\u898b\u76f4\u3057\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5275\u8a2d\u304c\u3042\u3063\u305f\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306b\u5909\u66f4\u304c\u3042\u308a\u307e\u3059\u3002\u4e0b\u8a18\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3092\u3082\u3068\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u9805\u76ee\u306e\u898b\u65b9\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u540c\u5408\u8a08\u8868\uff09.png\" alt=\"\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u540c\u5408\u8a08\u8868\uff09\" width=\"659\" height=\"944\" class=\"aligncenter size-full wp-image-110724\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u540c\u5408\u8a08\u8868\uff09.png 659w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u540c\u5408\u8a08\u8868\uff09-209x300.png 209w\" sizes=\"auto, (max-width: 659px) 100vw, 659px\" \/><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100051.htm\" target=\"_blank\" rel=\"noopener\">F1-1\u3000\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u540c\u5408\u8a08\u8868\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100051.htm\" target=\"_blank\" rel=\"noopener\">\u300c<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/pdf\/r07\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u3010\u624b\u66f8\u7528\u3011\u4ee4\u548c\u3000\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u4ee4\u548c7\u5e7412\u6708\u4ee5\u5f8c\u7528\uff09<\/a>\u300d<\/p>\n<h3>\u91cd\u8981\u306a4\u3064\u306e\u9805\u76ee\u306e\u610f\u5473<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u7528\u7d19\u306e\u4e0a\u6bb5\u306e\u6570\u5b57\u306f\u3001\u7a0e\u91d1\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"30%\">\u9805\u76ee\u540d<\/th>\n<th width=\"70%\">\u610f\u5473\u30fb\u5099\u8003<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><strong>\u2461 \u652f\u6255\u91d1\u984d<\/strong><br \/>\n<strong>\u984d\u9762\u5e74\u53ce\uff08\u53ce\u5165\u91d1\u984d\uff09<\/strong><\/td>\n<td style=\"text-align: left;\">\u4f1a\u793e\u304b\u3089\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u7dcf\u984d\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\u7b49\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u5206\u3092\u9664\u304f\uff09<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/words\/2336\/\" data-internallinksmanager029f6b8e52c=\"122\" title=\"\u3075\u308b\u3055\u3068\u7d0d\u7a0e\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e<\/a>\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u30b5\u30a4\u30c8\u7b49\u3067\u300c\u5e74\u53ce\u300d\u3092\u5165\u529b\u3059\u308b\u969b\u306f\u3001\u3053\u306e\u6570\u5b57\u3092\u305d\u306e\u307e\u307e\u5165\u529b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u2462 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d<\/strong><br \/>\n<strong>\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\uff09<\/strong><\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u91d1\u984d\u30fc\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3084\u7a0e\u8a08\u7b97\u4e0a\u306e\u6240\u5f97\u91d1\u984d\u306b\u3042\u305f\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u2463 \u6240\u5f97\u63a7\u9664\u306e\u984d\u306e\u5408\u8a08\u984d<\/strong><\/td>\n<td style=\"text-align: left;\"><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>\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u3001\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u3001\u500b\u4eba\u306e\u4e8b\u60c5\u3092\u8003\u616e\u3057\u3066\u5dee\u3057\u5f15\u304b\u308c\u308b\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u2464 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/strong><\/td>\n<td style=\"text-align: left;\">1\u5e74\u9593\u306b\u7d0d\u3081\u308b\u3053\u3068\u304c\u78ba\u5b9a\u3057\u305f\u6240\u5f97\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u2460 \u7a2e\u5225<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a2e\u5225\u306f\u4f1a\u793e\u304c\u652f\u6255\u3063\u305f\u91d1\u984d\u306e\u7a2e\u985e\u3092\u8a18\u8f09\u3059\u308b\u6b04\u3067\u3042\u308a\u3001\u4e00\u822c\u7684\u306b\u306f\u300c\u7d66\u4e0e\u30fb\u8cde\u4e0e\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u5f79\u54e1\u306e\u5834\u5408\u306f\u3001\u300c\u5831\u916c\u300d\u3084\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/59665\/\" data-internallinksmanager029f6b8e52c=\"434\" title=\"\u5f79\u54e1\u5831\u916c\">\u5f79\u54e1\u5831\u916c<\/a>\u300d\u306a\u3069\u3068\u8a18\u8f09\u3055\u308c\u3001\u7d66\u4e0e\u306e\u5f62\u614b\u306b\u3088\u3063\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\uff1a\u4ff8\u7d66\u3001\u7d66\u6599\u3001\u6b73\u8cbb\u3001\u8cde\u4e0e\u3001\u8ca1\u5f62\u7d66\u4ed8\u91d1\u3001\u8ca1\u5f62\u57fa\u91d1\u7d66\u4ed8\u91d1<\/p>\n<h3>\u2461 \u652f\u6255\u91d1\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u304c\u652f\u6255\u3063\u305f\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u7dcf\u984d\u3067\u3059\u3002<\/b><\/span>\u5f79\u8077\u624b\u5f53\u3084\u6b8b\u696d\u4ee3\u3068\u3044\u3063\u305f\u4f1a\u793e\u304c\u652f\u7d66\u3057\u305f\u91d1\u984d\u306e\u3059\u3079\u3066\u3092\u5408\u7b97\u3057\u305f\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u652f\u6255\u91d1\u984d\u306b\u8868\u793a\u3055\u308c\u305f\u6570\u5b57\u306f\u3001\u6240\u5f97\u7a0e\u7b49\u3092\u5dee\u3057\u5f15\u304f\u524d\u306e\u91d1\u984d\u3067\u3042\u308a\u3001\u3044\u308f\u3086\u308b\u300c\u5e74\u53ce\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u901a\u52e4\u624b\u5f53\u3084\u5bbf\u76f4\u624b\u5f53\u306a\u3069\u306f\u3001\u4e00\u5b9a\u306e\u9650\u5ea6\u984d\u307e\u3067\u306f\u975e\u8ab2\u7a0e\u306e\u6240\u5f97<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u975e\u8ab2\u7a0e\u306e\u7bc4\u56f2\u5185\u306e\u624b\u5f53\u306f\u652f\u6255\u91d1\u984d\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3>\u2462 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u8005\u3068\u306e\u516c\u5e73\u6027\u304c\u4fdd\u305f\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u4ee4\u548c7\u5e74\u5206\u4ee5\u964d\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3011<\/strong><\/p>\n<p><a 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alt=\"\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u6b04_\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8 \u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u6b04\" width=\"1001\" height=\"624\" class=\"aligncenter size-full wp-image-98997\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u6b04_\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8-\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u6b04.png 1001w, 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rel=\"noopener\">A2-4\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u3001\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u53ca\u3073\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/306.pdf\" target=\"_blank\" rel=\"noopener\">\u226a\u8a18\u8f09\u4f8b\u226b\u4ee4\u548c7\u5e74\u5206\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<\/a><\/p>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u300d\u306e\u6b04\u3067\u306f\u3001\u300c\u652f\u6255\u7dcf\u984d\uff0d\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u300d\u3067\u7b97\u51fa\u3055\u308c\u305f\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u91d1\u984d\u304b\u3089\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u3042\u3068\u306e\u91d1\u984d\u304c\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u4ee4\u548c7\u5e74\u5206\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d\u306b\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u304c\u6b63\u78ba\u304b\u3064\u7c21\u5358\u306b\u8a08\u7b97\u3067\u304d\u308b\u65e9\u898b\u8868\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e0a\u8a18\u306e\u8868\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3068\u8aa4\u5dee\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u5b9f\u52d9\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u3067\u7d39\u4ecb\u3059\u308b\u300c\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\u300d\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u300c\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\u300d\uff08\u4e00\u90e8\u3092\u629c\u7c8b\uff09<\/strong><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u5fa1\u70ba\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868-1.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u5fa1\u70ba\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868-1.png\" alt=\"\" width=\"974\" height=\"800\" class=\"aligncenter size-full wp-image-99048\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u5fa1\u70ba\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868-1.png 974w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u5fa1\u70ba\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868-1-300x246.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u5fa1\u70ba\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868-1-768x631.png 768w\" sizes=\"auto, (max-width: 974px) 100vw, 974px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/114.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868<\/a>\u300d<\/p>\n<h3>\u2463 \u6240\u5f97\u63a7\u9664\u306e\u984d\u306e\u5408\u8a08\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u6240\u5f97\u63a7\u9664\u306e\u984d\u306e\u5408\u8a08\u984d\u300d\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u9069\u7528\u3055\u308c\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1353\/\" data-internallinksmanager029f6b8e52c=\"359\" title=\"\u96d1\u640d\u63a7\u9664\">\u96d1\u640d\u63a7\u9664<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/46\/\" data-internallinksmanager029f6b8e52c=\"140\" title=\"\u533b\u7642\u8cbb\u63a7\u9664\">\u533b\u7642\u8cbb\u63a7\u9664<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/55350\/\" data-internallinksmanager029f6b8e52c=\"158\" title=\"\u5bc4\u9644\u91d1\u63a7\u9664\">\u5bc4\u9644\u91d1\u63a7\u9664<\/a>\u3092\u9664\u3044\u305f\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u306e\u91d1\u984d\u3092\u5408\u8a08\u3057\u305f\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u91d1\u984d\u3068\u3001\u524d\u8ff0\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u300d\u3092\u652f\u6255\u7dcf\u984d\u304b\u3089\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u304c\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2908\/\" data-lkc-id=\"122\" 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\">\u30102025\u5e74\u3011\u5e74\u672b\u8abf\u6574\u306e\u63a7\u9664\u4e00\u89a7\uff01\u4fdd\u967a\u6599\u306a\u3069\u5404\u9650\u5ea6\u984d\u3082\u7d39\u4ecb<\/div><div class=\"lkc-excerpt\">\u5e74\u672b\u8abf\u6574\u3067\u306f\u3055\u307e\u3056\u307e\u306a\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4f01\u696d\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u3082\u3061\u308d\u3093\u3067\u3059\u304c\u3001\u5f93\u696d\u54e1\u3082\u63a7\u9664\u306b\u3064\u3044\u3066\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u7d0d\u7a0e\u984d\u3092\u4f4e\u304f\u6291\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3068\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u306b\u5206\u3051\u3066\u8aac\u660e\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u4fdd\u967a\u6599\u306a\u3069\u306e\u5404\u9650\u5ea6\u984d\u3082\u7d39\u4ecb\u3057\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u6642\u306b\u53d7\u3051\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u63a7\u9664\u7d66\u4e0e\u6240\u5f97\u306b\u306f\u300c\u6240\u5f97\u7a0e\u300d\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u7d66\u4e0e\u53ce\u5165\u306b\u76f4\u63a5\u7a0e\u7387\u3092\u4e57\u3058\u308b\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u305d\u308c\u305e\u308c\u306e\u5bb6\u5ead\u306e\u4e8b\u60c5\u3092\u8003\u616e\u3057\u305f\u3055\u307e\u3056\u307e\u306a\u63a7\u9664\u3001\u3044\u308f\u3086\u308b\u300c...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u2464 \u6e90\u6cc9\u5fb4\u53ce\u306e\u91d1\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u300d\u306e\u6b04\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u91d1\u984d\u304c1\u5e74\u9593\u306b\u7d0d\u4ed8\u3057\u305f\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u91d1\u984d\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3082\u3057\u3001\u5e74\u9593\u306e\u624b\u53d6\u308a\u3092\u8a08\u7b97\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u300c\u652f\u6255\u91d1\u984d\u300d\u304b\u3089\u300c\u6e90\u6cc9\u5fb4\u53ce\u984d\u300d\u3068\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u7b49\u306e\u91d1\u984d\u300d\u3092\u5dee\u3057\u5f15\u3051\u3070\u3001\u304a\u304a\u3088\u305d\u306e\u624b\u53d6\u308a\u3092\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002\u5b9f\u969b\u306e\u624b\u53d6\u308a\u306f\u3001\u4e0a\u8ff0\u306e\u8a08\u7b97\u3067\u6c42\u3081\u305f\u6570\u5b57\u304b\u3089\u3001\u3055\u3089\u306b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u304c\u5dee\u3057\u5f15\u304b\u308c\u3066\u3044\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u2465\uff08\u6e90\u6cc9\uff09\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u6709\u7121\u7b49\uff0f\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u306e\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\uff08\u6e90\u6cc9\uff09\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u6709\u7121\u7b49\u300d\u306e\u300c\u6709\u300d\u306e\u6b04\u306b\u306f\u3001\u52e4\u52d9\u5148\u304c\u4e3b\u305f\u308b\u7d66\u4e0e\u7b49\u306e\u5834\u5408\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u305f\u969b\u3001\u5f93\u696d\u54e1\u672c\u4eba\u306b\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u304c\u3044\u308b\u3068\u304d\u306b\u3007\u3092\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u304c\u3044\u308b\u3068\u304d\u306b\u306f\u3007\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u5f93\u6709\u300d\u306e\u6b04\u306b\u306f\u3001\u52e4\u52d9\u5148\u304c\u5f93\u305f\u308b\u7d66\u4e0e\u7b49\u306e\u5834\u5408\u3067\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u304c\u3044\u308b\u969b\u306b\u3007\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u8001\u4eba\u300d\u306e\u6b04\u306b\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u304c\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3067\u3042\u308b\u3068\u304d\u306b\u3007\u3092\u3057\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u304c\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3067\u3042\u308b\u3068\u304d\u306b\u306f\u3007\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u306e\u984d\u300d\u306e\u6b04\u306b\u306f\u3001\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<a href=\"https:\/\/biz.moneyforward.com\/words\/174\/\" data-internallinksmanager029f6b8e52c=\"392\" title=\"\u8abf\u6574\u63a7\u9664\">\u8abf\u6574\u63a7\u9664<\/a>\u7533\u544a\u66f8\u300d\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3067\u8a08\u7b97\u3057\u305f\u914d\u5076\u8005\u63a7\u9664\u306e\u984d\u3084<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\u984d\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u3010\u7528\u8a9e\u306e\u8aac\u660e\u3011<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/strong><br \/>\n\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306e\u3046\u3061\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5f93\u696d\u54e1\u672c\u4eba\u306e\u914d\u5076\u8005<\/li>\n<li><strong>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/strong><br \/>\n\u5f93\u696d\u54e1\u672c\u4eba\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9650\u308b\uff09\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c95\u4e07\u5186\u4ee5\u4e0b\u306e\u914d\u5076\u8005\uff08\u914d\u5076\u8005\u306e\u6240\u5f97\u304c\u7d66\u4e0e\u6240\u5f97\u3060\u3051\u306e\u3068\u304d\u306f\u7d66\u4e0e\u53ce\u5165\u304c160\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n<li><strong>\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005<\/strong><br \/>\n\u5f93\u696d\u54e1\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u306e\u914d\u5076\u8005\uff08\u914d\u5076\u8005\u306e\u6240\u5f97\u304c\u7d66\u4e0e\u6240\u5f97\u3060\u3051\u306e\u3068\u304d\u306f\u7d66\u4e0e\u53ce\u5165\u304c123\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n<li><strong>\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/strong><br \/>\n\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u3046\u3061\u300112\u670831\u65e5\u73fe\u5728\u306770\u6b73\u4ee5\u4e0a\u306e\u914d\u5076\u8005<\/li>\n<\/ul>\n<\/div>\n<p>\u914d\u5076\u8005\u63a7\u9664\u306e\u984d\u3084\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u984d\u306f\u4ee5\u4e0b\u306e\u8868\u306b\u57fa\u3065\u304d\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u914d\u5076\u8005\u63a7\u9664\u306e\u91d1\u984d\u3011<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th rowspan=\"2\">\u63a7\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u672c\u4eba\u306e<\/p>\n<p>\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th colspan=\"2\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<th>\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/th>\n<th>\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>900\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>38\u4e07\u5186<\/td>\n<td>48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>32\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>950\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>13\u4e07\u5186<\/td>\n<td>16\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" target=\"_blank\" rel=\"noopener\">No.1191\u2003\u914d\u5076\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><strong>\u3010\u4ee4\u548c2\u5e74\u5206\u4ee5\u964d\u306e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u91d1\u984d\u3011<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\" rowspan=\"2\"><\/th>\n<th colspan=\"3\">\u63a7\u9664\u3092\u53d7\u3051\u308b\u6240\u5f97\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<th>900\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>900\u4e07\u5186\u8d85<\/p>\n<p>950\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>950\u4e07\u5186\u8d85<\/p>\n<p>1,000\u4e07\u5186\u4ee5\u4e0b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"9\">\u914d<\/p>\n<p>\u5076<\/p>\n<p>\u8005<\/p>\n<p>\u306e<\/p>\n<p>\u5408<\/p>\n<p>\u8a08<\/p>\n<p>\u6240<\/p>\n<p>\u5f97<\/p>\n<p>\u91d1<\/p>\n<p>\u984d<\/td>\n<td>58\u4e07\u5186\u8d85\u300095\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>38\u4e07\u5186<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>13\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>95\u4e07\u5186\u8d85\u3000100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>36\u4e07\u5186<\/td>\n<td>24\u4e07\u5186<\/td>\n<td>12\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>100\u4e07\u5186\u8d85\u3000105\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>31\u4e07\u5186<\/td>\n<td>21\u4e07\u5186<\/td>\n<td>11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>105\u4e07\u5186\u8d85\u3000110\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>18\u4e07\u5186<\/td>\n<td>9\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>110\u4e07\u5186\u8d85\u3000115\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>21\u4e07\u5186<\/td>\n<td>14\u4e07\u5186<\/td>\n<td>7\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>115\u4e07\u5186\u8d85\u3000120\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>16\u4e07\u5186<\/td>\n<td>11\u4e07\u5186<\/td>\n<td>6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>120\u4e07\u5186\u8d85\u3000125\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>11\u4e07\u5186<\/td>\n<td>8\u4e07\u5186<\/td>\n<td>4\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>125\u4e07\u5186\u8d85\u3000130\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>6\u4e07\u5186<\/td>\n<td>4\u4e07\u5186<\/td>\n<td>2\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>130\u4e07\u5186\u8d85\u3000133\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>3\u4e07\u5186<\/td>\n<td>2\u4e07\u5186<\/td>\n<td>1\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u2466 \u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u6570\uff08\u914d\u5076\u8005\u3092\u9664\u304f\uff09\uff0f\u969c\u5bb3\u8005\u306e\u6570\uff08\u672c\u4eba\u3092\u9664\u304f\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u6570\uff08\u914d\u5076\u8005\u3092\u9664\u304f\uff09\u300d\u306e\u300c\u7279\u5b9a\u300d\u306e\u6b04\u306f\u3001\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306e\u8a18\u8f09\u6b04\u3067\u3059\u3002<\/b><\/span>\u5de6\u5074\u306e\u6b04\u306b\u306f\u3001\u52e4\u52d9\u5148\u304c\u4e3b\u305f\u308b\u7d66\u4e0e\u7b49\u306e\u5834\u5408\u306b\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3057\u305f\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u306e\u4eba\u6570\u304c\u3001\u53f3\u306e\u6b04\u306b\u306f\u3001\u52e4\u52d9\u5148\u304c\u5f93\u305f\u308b\u7d66\u4e0e\u7b49\u306e\u5834\u5408\u306b\u63a7\u9664\u3057\u305f\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u306e\u4eba\u6570\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4>\u300c\u8001\u4eba\u300d\u306e\u6b04<\/h4>\n<p>\u300c\u8001\u4eba\u300d\u6b04\u306f\u3001\u8001\u4eba\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306e\u8a18\u8f09\u6b04\u3067\u3059\u3002\u5de6\u306e\u6b04\u306e\u70b9\u7dda\u306e\u53f3\u5074\u306b\u306f\u3001\u52e4\u52d9\u5148\u304c\u4e3b\u305f\u308b\u7d66\u4e0e\u7b49\u306e\u5834\u5408\u306b\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3057\u305f\u8001\u4eba\u6276\u990a\u89aa\u65cf\u306e\u4eba\u6570\u304c\u8a18\u8f09\u3055\u308c\u3001\u70b9\u7dda\u306e\u5de6\u5074\u306b\u306f\u3001\u305d\u306e\u3046\u3061\u5f93\u696d\u54e1\u307e\u305f\u306f\u5f93\u696d\u54e1\u306e\u914d\u5076\u8005\u306e\u76f4\u7cfb\u5c0a\u5c5e\u3067\u540c\u5c45\u3057\u3066\u3044\u308b\u8005\u306e\u4eba\u6570\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u53f3\u306e\u6b04\u306b\u306f\u3001\u52e4\u52d9\u5148\u304c\u5f93\u305f\u308b\u7d66\u4e0e\u7b49\u306e\u5834\u5408\u306b\u63a7\u9664\u3057\u305f\u8001\u4eba\u6276\u990a\u89aa\u65cf\u306e\u4eba\u6570\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4>\u300c\u305d\u306e\u4ed6\u300d\u306e\u6b04<\/h4>\n<p>\u300c\u305d\u306e\u4ed6\u300d\u306e\u6b04\u306f\u3001\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u307e\u305f\u306f\u8001\u4eba\u6276\u990a\u89aa\u65cf\u4ee5\u5916\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306e\u8a18\u8f09\u6b04\u3067\u3059\u3002\u5de6\u306e\u6b04\u306b\u306f\u3001\u52e4\u52d9\u5148\u304c\u4e3b\u305f\u308b\u7d66\u4e0e\u7b49\u306e\u5834\u5408\u306b\u63a7\u9664\u3057\u305f\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u307e\u305f\u306f\u8001\u4eba\u6276\u990a\u89aa\u65cf\u4ee5\u5916\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u4eba\u6570\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u53f3\u306e\u6b04\u306b\u306f\u3001\u52e4\u52d9\u5148\u304c\u5f93\u305f\u308b\u7d66\u4e0e\u7b49\u306e\u5834\u5408\u306b\u63a7\u9664\u3057\u305f\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u307e\u305f\u306f\u8001\u4eba\u6276\u990a\u89aa\u65cf\u4ee5\u5916\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u4eba\u6570\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h4>\u300c\u7279\u89aa\u300d\u306e\u6b04<\/h4>\n<p>\u300c\u7279\u89aa\u300d\u306e\u6b04\u306f\u3001\u7279\u5b9a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306e\u8a18\u8f09\u6b04\u3067\u3059\u3002\u5de6\u5074\u306e\u6b04\u306b\u306f\u3001\u52e4\u52d9\u5148\u304c\u4e3b\u305f\u308b\u7d66\u4e0e\u7b49\u306e\u5834\u5408\u306b\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3057\u305f\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7279\u5b9a\u89aa\u65cf\u306e\u4eba\u6570\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u53f3\u306e\u6b04\u306b\u306f\u3001\u52e4\u52d9\u5148\u304c\u5f93\u305f\u308b\u7d66\u4e0e\u7b49\u306e\u5834\u5408\u306b\u63a7\u9664\u3057\u305f\u7279\u5b9a\u89aa\u65cf\u306e\u4eba\u6570\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u7279\u5b9a\u89aa\u65cf\u3068\u306f<\/strong><\/p>\n<p>\u7279\u5b9a\u89aa\u65cf\u3068\u306f\u300119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\u7b49\u3067\u5f93\u696d\u54e1\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\u306e\u89aa\u65cf\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5f93\u696d\u54e1\u306b\u7279\u5b9a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f93\u696d\u54e1\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u304b\u3089\u3001\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u30011\u4eba\u3042\u305f\u308a\u4ee5\u4e0b\u306e\u91d1\u984d\u3092\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3068\u3057\u3066\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001.jpg\" alt=\"\u4ee4\u548c7\u5e74\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u984d\" width=\"1106\" height=\"517\" class=\"aligncenter\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm#a-01\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0025004-025.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b \u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\uff09\u300d<\/a><\/p>\n<h4>\u300c16\u6b73\u672a\u6e80\u6276\u990a\u89aa\u65cf\u306e\u6570\u300d\u306e\u6b04<\/h4>\n<p>\u300c16\u6b73\u672a\u6e80\u6276\u990a\u89aa\u65cf\u306e\u6570\u300d\u306e\u6b04\u306b\u306f\u300116\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u306e\u4eba\u6570\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4>\u300c\u969c\u5bb3\u8005\u306e\u6570\u300d\u306e\u6b04<\/h4>\n<p>\u300c\u969c\u5bb3\u8005\u306e\u6570\u300d\u306e\u6b04\u306f\u3001\u969c\u5bb3\u8005\u304c\u3044\u308b\u5834\u5408\u306e\u8a18\u8f09\u6b04\u3067\u3059\u3002\u300c\u7279\u5225\u300d\u306e\u6b04\u306e\u70b9\u7dda\u306e\u53f3\u5074\u306b\u306f\u3001\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u306e\u4eba\u6570\u304c\u8a18\u8f09\u3055\u308c\u3001\u70b9\u7dda\u306e\u5de6\u5074\u306b\u306f\u3001\u53f3\u5074\u306b\u8a18\u8f09\u3057\u305f\u4eba\u6570\u306e\u3046\u3061\u3001\u5e38\u306b\u540c\u5c45\u3092\u3057\u3066\u3044\u308b\u8005\u306e\u4eba\u6570\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u300c\u305d\u306e\u4ed6\u300d\u306e\u6b04\u306b\u306f\u3001\u7279\u5225\u969c\u5bb3\u8005\u4ee5\u5916\u306e\u969c\u5bb3\u8005\u306e\u4eba\u6570\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u2467 \u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3092\u5b9f\u65bd\u3057\u305f\u5f93\u696d\u54e1\u306e\u307f\u3001\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\u306b\u3088\u308a\u63a7\u9664\u3057\u305f\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u984d\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u2468 \u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d\u300d\u306e\u6b04\u306b\u306f\u3001\u7d66\u4e0e\u3084\u8cde\u4e0e\u304b\u3089\u63a7\u9664\u3057\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u91d1\u984d\u3068<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/55826\/\" data-internallinksmanager029f6b8e52c=\"46\" title=\"\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08<\/a>\u7b49\u639b\u91d1\u306e\u91d1\u984d\u306b\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u8a18\u8f09\u304c\u3042\u308b\u914d\u5076\u8005\u3084\u89aa\u65cf\u306e\u305f\u3081\u306b\u8ca0\u62c5\u3057\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u5f93\u696d\u54e1\u672c\u4eba\u304c\u76f4\u63a5\u652f\u6255\u3063\u305f\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u306e\u91d1\u984d\u3092\u52a0\u3048\u305f\u5408\u8a08\u984d\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u5185\u66f8\u304d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u4e0a\u6bb5\u306b\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u639b\u91d1\u63a7\u9664\u306e\u91d1\u984d\u304c\u5185\u66f8\u304d\u3067\u8a18\u8f09\u3055\u308c\u3001\u4e0b\u6bb5\u306b\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u306e\u5408\u8a08\u984d\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1928\/\" data-internallinksmanager029f6b8e52c=\"514\" title=\"\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\">\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1<\/a>\u6cd5\u306e\u4f01\u696d\u578b\u5e74\u91d1\u52a0\u5165\u8005\u639b\u91d1\u3084\u500b\u4eba\u578b\u5e74\u91d1\u52a0\u5165\u8005\u639b\u91d1\u3001\u5fc3\u8eab\u969c\u5bb3\u8005\u6276\u990a\u5171\u6e08\u5236\u5ea6\u306b\u4fc2\u308b\u5951\u7d04\u306e\u639b\u91d1\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<h3>\u2469 \u751f\u547d\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d\uff0f\u5730\u9707\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d\uff0f\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u751f\u547d\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d\u300d\u3068\u300c\u5730\u9707\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d\u300d\u306e\u6b04\u306b\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u3067\u8a08\u7b97\u3057\u305f\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d\u306e\u5408\u8a08\u984d\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/b><\/span>3\u3064\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5408\u8a08\u984d\u306f\u6700\u9ad812\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u5730\u9707\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d\u300d\u3082\u540c\u69d8\u306b\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u3067\u8a08\u7b97\u3057\u305f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52305\/\" data-internallinksmanager029f6b8e52c=\"58\" title=\"\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\">\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u984d\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306f\u6700\u9ad85\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2481\/\" data-internallinksmanager029f6b8e52c=\"532\" title=\"\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/a>\u306e\u984d\u300d\u306e\u6b04\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u3067\u8a08\u7b97\u3057\u305f\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u984d\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u304c\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u91d1\u984d\u306e\u5185\u8a33\u3084\u3001\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u7b49\u91d1\u984d\u3001\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\u91d1\u984d\u3001\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u91d1\u984d\u306e\u5185\u8a33\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u6b04\u3082\u3042\u308b\u305f\u3081\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u246a \u6458\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u6458\u8981\u300d\u6b04\u306f\u3001\u4ed6\u306e\u6b04\u306b\u8a18\u8f09\u3067\u304d\u306a\u3044\u9805\u76ee\u30fb\u5185\u5bb9\u3092\u8a18\u8f09\u3059\u308b\u6b04\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u3067\u6458\u8981\u6b04\u306b\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u308416\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c5\u4eba\u4ee5\u4e0a\u3044\u308b\u305f\u3081\u306b\u66f8\u304d\u304d\u308c\u306a\u304b\u3063\u305f\u5834\u5408<\/li>\n<li>\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\uff08\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3092\u9664\u304f\uff09\u304c\u3044\u308b\u5f93\u696d\u54e1\u3067\u3001\u305d\u306e\u914d\u5076\u8005\u304c\u969c\u5bb3\u8005\u30fb\u7279\u5225\u969c\u5bb3\u8005\u30fb\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u3063\u305f\u5834\u5408<\/li>\n<li>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3092\u9069\u7528\u3057\u305f\u5f93\u696d\u54e1\u306e\u5834\u5408<\/li>\n<li>\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b3\u3064\u4ee5\u4e0a\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u304c\u3042\u3063\u305f\u5834\u5408<\/li>\n<li>\u5e74\u306e\u4e2d\u9014\u3067\u5c31\u8077\u3057\u305f\u5f93\u696d\u54e1\u306e\u524d\u8077\u306e\u7d66\u4e0e\u3084\u8cde\u4e0e\u3092\u901a\u7b97\u3057\u3066\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u305f\u5834\u5408\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u8a73\u3057\u304f\u306f\u3001\u300c\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/204\/\" data-internallinksmanager029f6b8e52c=\"400\" title=\"\u6cd5\u5b9a\u8abf\u66f8\">\u6cd5\u5b9a\u8abf\u66f8<\/a>\u306e\u4f5c\u6210\u3068\u63d0\u51fa\u306e\u624b\u5f15\u300d\u306b\u3042\u308b\u89e3\u8aac\u3084\u8a18\u8f09\u4f8b\u3067\u78ba\u8a8d\u3067\u304d\u308b\u305f\u3081\u53c2\u8003\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hotei\/tebiki2025\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306e\u6cd5\u5b9a\u8abf\u66f8\u306e\u4f5c\u6210\u3068\u63d0\u51fa\u306e\u624b\u5f15\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hotei\/tebiki2025\/PDF\/all.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306e\u6cd5\u5b9a\u8abf\u66f8\u306e\u4f5c\u6210\u3068\u63d0\u51fa\u306e\u624b\u5f15<\/a>\u300d<\/p>\n<h2>\u6e90\u6cc9\u5fb4\u53ce\u7968\u304b\u3089\u5e74\u53ce\u3068\u624b\u53d6\u308a\u3092\u78ba\u8a8d\u3057\u3066\u307f\u3088\u3046<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u52e4\u3081\u306eA\u3055\u3093\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/b><\/span>\u5148\u306b\u89e3\u8aac\u3057\u305f\u305d\u308c\u305e\u308c\u306e\u9805\u76ee\u3092\u53c2\u8003\u306b\u3001A\u3055\u3093\u306e\u5e74\u53ce\u3068\u304a\u304a\u3088\u305d\u306e\u624b\u53d6\u308a\u3092\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u25a0 \u4f1a\u793e\u52e4\u3081\u306eA\u3055\u3093<\/strong><\/span><\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u652f\u6255\u91d1\u984d\uff1a500\u4e07\u5186<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\uff1a356\u4e07\u5186<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\uff1a11\u4e078,500\u5186<\/li>\n<li>\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d\uff1a72\u4e07\u5186<\/li>\n<\/ol>\n<\/div>\n<p>\u203b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u306f\u6982\u7b97\u984d\u3067\u7b97\u51fa\u3057\u3066\u3042\u308a\u307e\u3059<\/p>\n<p>\u652f\u6255\u91d1\u984d\u306b\u300c500\u4e07\u5186\u300d\u3068\u3042\u308a\u307e\u3059\u304b\u3089\u3001\u3053\u308c\u304cA\u3055\u3093\u306e\u3053\u306e\u5e74\u306e\u5e74\u53ce\u306b\u3042\u305f\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u5e74\u53ce500\u4e07\u5186\u304b\u3089\u3001\u6240\u5f97\u7a0e\u3067\u3042\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d11\u4e078,500\u5186\u3068\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d\u306e72\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f416\u4e071,500\u5186\u304c\u3001A\u3055\u3093\u306e\u304a\u304a\u3088\u305d\u306e\u624b\u53d6\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u304a\u304a\u3088\u305d\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u306f\u3001\u4f4f\u6c11\u7a0e\u3068<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2640\/\" data-internallinksmanager029f6b8e52c=\"523\" title=\"\u4ea4\u901a\u8cbb\">\u4ea4\u901a\u8cbb<\/a>\u304c\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u304b\u3089\u3067\u3059\u3002\u6b63\u3057\u3044\u624b\u53d6\u308a\u3092\u8a08\u7b97\u3059\u308b\u5834\u5408\u3001\u3053\u3053\u304b\u3089\u3055\u3089\u306b\u5e74\u9593\u306e\u4f4f\u6c11\u7a0e\u3092\u5dee\u3057\u5f15\u304d\u3001\u5225\u9014\u4f1a\u793e\u304b\u3089\u652f\u7d66\u3055\u308c\u3066\u3044\u308b\u4ea4\u901a\u8cbb\u3092\u52a0\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2640\/\" data-lkc-id=\"196\" 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\">\u5e74\u672b\u8abf\u6574\u3067\u4ea4\u901a\u8cbb\u306f\u7d66\u4e0e\u306b\u542b\u307e\u308c\u308b\u306e\u304b<\/div><div class=\"lkc-excerpt\">\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u3068\u3057\u3066\u50cd\u304f\u3053\u3068\u3067\u4f1a\u793e\u304b\u3089\u53d7\u3051\u53d6\u308b\u53ce\u5165\u3092\u5e74\u9593103\u4e07\u5186\u4ee5\u4e0b\u306b\u6291\u3048\u308c\u3070\u3001\u3055\u307e\u3056\u307e\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3068\u3088\u304f\u8a00\u308f\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u57fa\u790e\u63a7\u9664\u3068\u547c\u3070\u308c\u308b\u5236\u5ea6\u306b\u3088\u3063\u3066\u3001\u52e4\u52d9\u5148\u304c\u5b9f\u65bd\u3059\u308b\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u6240\u5f97\u7a0e\u306e\u7a0e\u984d\u304c\u5168\u984d\u63a7\u9664\u3055\u308c\u308b\u5e74\u53ce\u306e\u4e0a\u9650\u304c103\u4e07\u5186\u4ee5\u4e0b\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u672c\u4eba\u304c\u4eab\u53d7\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001103\u4e07\u5186\u4ee5\u4e0b\u306b\u5e74\u53ce\u3092\u6291\u3048\u308b\u3053\u3068\u3067\u5e74\u672b\u8abf\u6574\u306b\u3088\u3063\u3066\u6240\u5f97\u7a0e\u3092\u652f\u6255\u308f\u306a\u304f\u3066\u6e08\u3080\u70b9\u306b\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u3082\u3046\u4e00\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u592b\u3082\u3057\u304f\u306f\u59bb\u306e\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u3001\u5171\u50cd\u304d\u3067\u3042\u308c\u3070\u914d...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-lkc-id=\"219\" 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\">\u4f4f\u6c11\u7a0e\u975e\u8ab2\u7a0e\u4e16\u5e2f\u3068\u306f\uff1f \u5bfe\u8c61\u4e16\u5e2f\u3078\u306e\u81e8\u6642\u7279\u5225\u7d66\u4ed8\u91d1\u3082\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u4f4f\u6c11\u7a0e\u975e\u8ab2\u7a0e\u4e16\u5e2f\u3068\u306f\u3001\u6240\u5f97\u304c\u4e00\u5b9a\u4ee5\u4e0b\u3067\u4f4f\u6c11\u7a0e\u306e\u300c\u6240\u5f97\u5272\u300d\u3068\u300c\u5747\u7b49\u5272\u300d\u306e\u4e21\u65b9\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u4e16\u5e2f\u3067\u3059\u3002\u4f4f\u6c11\u7a0e\u975e\u8ab2\u7a0e\u4e16\u5e2f\u306b\u8a72\u5f53\u3059\u308b\u3068\u3001\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u304c\u3001\u4e8b\u524d\u306b\u81ea\u5206\u304c\u975e\u8ab2\u7a0e\u306b\u5f53\u305f\u308b\u304b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4f4f\u6c11\u7a0e\u975e\u8ab2\u7a0e\u4e16\u5e2f\u306e\u6761\u4ef6\u3084\u5e74\u53ce\u306e\u76ee\u5b89\u3001\u3069\u306e\u3088\u3046\u306a\u63aa\u7f6e\u304c\u53d7\u3051\u3089\u308c\u308b\u306e\u304b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u975e\u8ab2\u7a0e\u4e16\u5e2f\u3068\u306f\u3001\u6240\u5f97\u5272\u3068\u5747\u7b49\u5272\u306e\u4e21\u65b9\u304c\u975e\u8ab2\u7a0e\u306e\u4e16\u5e2f\u4f4f\u6c11\u7a0e\u975e\u8ab2\u7a0e\u4e16\u5e2f\u3068\u306f\u3001\u4e16\u5e2f\u5168\u54e1\u304c\u4f4f\u6c11\u7a0e\u306e\u6240\u5f97\u5272\u30fb\u5747\u7b49\u5272\u306e\u4e21\u65b9\u3067\u975e\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3044\u308b\u4e16\u5e2f\u3092\u6307\u3057\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u306f\u81ea\u6cbb\u4f53\u304c\u63d0\u4f9b\u3059\u308b\u884c\u653f\u30b5\u30fc\u30d3\u30b9\u306e\u8ca1\u6e90...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u30bf\u30a4\u30de\u30fc\u3001\u5e74\u306e\u9014\u4e2d\u306e\u9000\u8077\u8005\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u9055\u3046\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u3067\u50cd\u304f\u4eba\u3001\u3082\u3057\u304f\u306f\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u4eba\u306f\u3001\u53d7\u3051\u53d6\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u300c\u652f\u6255\u91d1\u984d\u300d\u3068\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u300d\u306e\u307f\u8a18\u8f09\u3055\u308c\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u984d\u300d\u3068\u300c\u6240\u5f97\u63a7\u9664\u306e\u984d\u306e\u5408\u8a08\u300d\u306e\u6b04\u304c\u7a7a\u6b04\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u3046\u3057\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53d7\u3051\u53d6\u3063\u305f\u4eba\u306f\u3001\u4f1a\u793e\u306e\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u30bf\u30a4\u30de\u30fc\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u901a\u5e38\u30011\u304b\u6240\u306e\u52e4\u52d9\u5148\u3067\u5e74\u672b\u307e\u3067\u7d99\u7d9a\u3057\u3066\u50cd\u3044\u3066\u3044\u308b\u5834\u5408\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u306a\u3069\u52e4\u52d9\u5f62\u614b\u306b\u95a2\u308f\u3089\u305a\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u5e74\u53ce123\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3082\u540c\u69d8<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u306a\u304b\u306b\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u5148\u306b\u8aac\u660e\u3057\u305f\u4f8b\u306b\u3042\u308b\u3088\u3046\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u984d\u300d\u3068\u300c\u6240\u5f97\u63a7\u9664\u306e\u984d\u306e\u5408\u8a08\u300d\u306e\u6b04\u304c\u7a7a\u6b04\u3067\u767a\u884c\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u4e3b\u306a\u30b1\u30fc\u30b9<\/strong><\/span><\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u8907\u6570\u500b\u6240\u3067\u50cd\u3044\u3066\u304a\u308a\u3001\u5225\u306e\u52e4\u52d9\u5148\u304c\u4e3b\u305f\u308b\u53ce\u5165\u6e90\u3068\u306a\u3063\u3066\u3044\u308b<\/li>\n<li>12\u6708\u652f\u7d66\u306e\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u524d\u306b\u9000\u8077\u3057\u305f<\/li>\n<li>\u4e3b\u305f\u308b\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u4e00\u3064\u76ee\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3026\/\" data-internallinksmanager029f6b8e52c=\"506\" title=\"\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\">\u30c0\u30d6\u30eb\u30ef\u30fc\u30af<\/a>\u306a\u3069\u3067\u4ed6\u306e\u53ce\u5165\u6e90\u3067\u3042\u308b\u52e4\u52d9\u5148\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\u3066\u304a\u308a\u3001\u5225\u306e\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u4e8c\u3064\u76ee\u306f\u3001\u4f1a\u793e\u304c\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u6642\u671f\u306b\u5728\u7c4d\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u4e09\u3064\u76ee\u306f\u3001\u52e4\u52d9\u5148\u304b\u30892,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002\u3069\u306e\u5834\u5408\u3082\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u6240\u5f97\u7a0e\u306e\u904e\u4e0d\u8db3\u3092\u7cbe\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4f8b\u5916\u3068\u3057\u3066\u5e74\u306e\u7d66\u4e0e\u7dcf\u984d\u304c123\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u3001\u9000\u8077\u5f8c\u306e\u672c\u5e74\u4e2d\u306b\u4ed6\u306e\u52e4\u52d9\u5148\u304b\u3089\u7d66\u4e0e\u652f\u6255\u306e\u898b\u8fbc\u307f\u304c\u306a\u3044\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u305d\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u4f1a\u793e\u304b\u3089\u767a\u884c\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u984d\u300d\u3068\u300c\u6240\u5f97\u63a7\u9664\u306e\u984d\u306e\u5408\u8a08\u300d\u306e\u8a18\u8f09\u304c\u3042\u308c\u3070\u3001\u4e00\u822c\u7684\u306b\u306f\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u3066\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c0\u5186\u3068\u306a\u308b\u305f\u3081\u3001\u9000\u8077\u3057\u305f\u5f93\u696d\u54e1\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u539f\u5247\u3068\u3057\u3066\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2673\/\" data-lkc-id=\"56\" 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\">\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u4eba\u3068\u306f\uff1f<\/div><div class=\"lkc-excerpt\">\u901a\u5e38\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u3053\u3068\u3067\u7d0d\u7a0e\u95a2\u4fc2\u304c\u7d42\u4e86\u3057\u307e\u3059\u304c\u3001\u4f8b\u5916\u7684\u306b\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u5f93\u696d\u54e1\u304c\u3044\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3068\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u3069\u306e\u3088\u3046\u306a\u70b9\u3067\u7570\u306a\u308b\u3067\u3057\u3087\u3046\u304b\u3002\u5f93\u696d\u54e1\u304c\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u6982\u8981\u3068\u6d41\u308c\u6bce\u6708\u306e\u7d66\u4e0e\u3092\u652f\u6255\u3046\u969b\u306b\u63a7\u9664\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u6982\u7b97\u306b\u3088\u308b\u4eee\u6255\u3044\u3068\u306a\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u6240\u5f97\u7a0e\u306e\u6b63\u78ba\u306a\u7d0d\u7a0e\u984d\u306f\u7dcf\u53ce\u5165\u984d\u3084\u63a7\u9664\u984d\u304c\u78ba\u5b9a\u3057\u305f\u5e74\u672b\u306b\u8a08\u7b97\u3057\u3001\u4e8b\u524d\u306b\u7d0d\u3081\u305f\u7d0d\u7a0e\u984d\u3068\u306e\u7cbe\u7b97\u3092\u884c\u3044\u307e...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u5e74\u306e\u9014\u4e2d\u306e\u9000\u8077\u8005\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u305d\u306e\u540d\u306e\u901a\u308a\u5e74\u672b\u306b\u884c\u308f\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u30811\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u4eba\u3001\u5177\u4f53\u7684\u306b\u306f12\u6708\u306b\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u306e\u652f\u7d66\u524d\u306b\u9000\u8077\u3057\u305f\u4eba\u306f\u3001\u4f1a\u793e\u3067\u884c\u3046\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u9000\u8077\u6642\u306b\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002\u3053\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u5f53\u5e74\u4e2d\u306b\u9000\u8077\u3057\u305f\u5f93\u696d\u54e1\u304c\u4ed6\u306e\u4f1a\u793e\u306b\u8ee2\u8077\u3057\u305f\u3068\u304d\u3084\u7fcc\u5e74\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u969b\u306b\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u9000\u8077\u8005\u306e\u305d\u306e\u5e74\u53ce\u5165\u3068\u305d\u308c\u307e\u3067\u7d0d\u3081\u305f\u6240\u5f97\u7a0e\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3067\u3042\u308b\u305f\u3081\u3001\u3053\u308c\u304c\u306a\u3051\u308c\u3070\u8ee2\u8077\u5148\u3067\u5e74\u672b\u8abf\u6574\u304c\u884c\u3048\u307e\u305b\u3093\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u304c\u9000\u8077\u3057\u305f\u5834\u5408\u306b\u3082\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u767a\u884c\u304c\u4f01\u696d\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5c11\u306a\u304f\u3068\u30821\u30ab\u6708\u4ee5\u5185\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u767a\u884c\u30fb\u4ea4\u4ed8\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3044\u3064\u9803\u5c4a\u304f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u5e74\u672b\u8abf\u6574\u5b9f\u65bd\u5f8c\u306b\u5f93\u696d\u54e1\u672c\u4eba\u306b\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u4f1a\u793e\u306f\u3001\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u91d1\u984d\u304c500\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306a\u3069\u3001\u4e00\u5b9a\u306e\u7bc4\u56f2\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e02\u533a\u753a\u6751\u306b\u3082\u5f93\u696d\u54e1\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3208\/\" data-internallinksmanager029f6b8e52c=\"518\" title=\"\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\">\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8<\/a>\u3092\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f1\u670831\u65e5\u307e\u3067\u306b\u5c4a\u304f\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h3>\u9000\u8077\u3057\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u304c\u9000\u8077\u3057\u305f\u969b\u306b\u306f\u3001\u9000\u8077\u304b\u30891\u304b\u6708\u4ee5\u5185\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u6cd5\u5f8b\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u7279\u306b\u5f93\u696d\u54e1\u304c\u8ee2\u8077\u3059\u308b\u969b\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u9000\u8077\u6642\u306b\u4ea4\u4ed8\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u9000\u8077\u5f8c\u306e\u518d\u5c31\u8077\u5148\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u3001\u518d\u5c31\u8077\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<h2>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3044\u3064\u5fc5\u8981\u306b\u306a\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u306b\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u306e\u3068\u304d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u53ce\u5165\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u30b1\u30fc\u30b9\u3001\u526f\u696d\u306720\u4e07\u5186\u3092\u8d85\u3048\u308b\u6240\u5f97\u304c\u3042\u308b\u30b1\u30fc\u30b9\u306a\u3069\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u78ba\u5b9a\u7533\u544a\u306e\u3068\u304d\u306b\u3082\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u73fe\u5728\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u5143\u672c\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u8a18\u8f09\u304c\u3042\u308b\u7d66\u4e0e\u6240\u5f97\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u652f\u6255\u3063\u305f\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u3092\u78ba\u8a8d\u3057\u3066\u6b63\u3057\u3044\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u8ee2\u8077\u5148\u3078\u306e\u63d0\u51fa<\/h3>\n<p><span 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