{"id":2411,"date":"2015-09-10T12:00:37","date_gmt":"2015-09-10T03:00:37","guid":{"rendered":"https:\/\/payroll.moneyforward.com\/basic\/?p=2411"},"modified":"2025-11-12T11:24:41","modified_gmt":"2025-11-12T02:24:41","slug":"year-end-tax-adjustment-repayment-money","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2411\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u306e\u4ed5\u7d44\u307f\u3068\u7d66\u4e0e\u660e\u7d30\u306e\u898b\u65b9"},"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\/48719\/?provider=pa_basic&provider_info=cv.2411.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>\u306f\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u7d66\u6599\u304c\u4e00\u6642\u7684\u306b\u5897\u3048\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u697d\u3057\u307f\u306b\u3057\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3055\u308c\u305f\u6240\u5f97\u7a0e\u3068\u5404\u7a2e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u3092\u8abf\u6574\u3057\u3001\u672c\u6765\u3001\u652f\u6255\u3046\u3079\u304d\u7a0e\u91d1\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u4ed5\u7d44\u307f\u3084\u63a7\u9664\u5bfe\u8c61\u9805\u76ee\u3092\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u652f\u6255\u3044\u904e\u304e\u305f\u7a0e\u91d1\u3092<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2991\/\" data-internallinksmanager029f6b8e52c=\"515\" title=\"\u9084\u4ed8\u91d1\">\u9084\u4ed8\u91d1<\/a>\u3068\u3044\u3046\u5f62\u3067\u8fd4\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\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\/9786\/?provider=pa_basic&provider_info=cv.2411.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_2411.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>\u9084\u4ed8\u91d1\u306e\u5185\u8a33\u306e\u898b\u65b9\uff06\u7d66\u4e0e\u660e\u7d30\u30c1\u30a7\u30c3\u30af\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u5e74\u672b\u8abf\u6574 \u9084\u4ed8\u91d1 \u53ce\u5165\u306b\u306a\u308b\u306e\u304b\u300d\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968 \u898b\u65b9\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\u3068\u4f1a\u793e\u54e1\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u306e\u4ed5\u7d44\u307f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5168\u3066\u306e\u56fd\u6c11\u306b\u306f\u7d0d\u7a0e\u306e\u7fa9\u52d9\u304c\u3042\u308a\u3001\u57fa\u672c\u7684\u306b\u305d\u306e\u7a0e\u984d\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3057\u304b\u3057\u3001\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306f\u3001\u52e4\u52d9\u5148\u304c\u6bce\u6708\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3092\u884c\u3044\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306a\u3069\u3068\u3068\u3082\u306b\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u305d\u308c\u306f\u3001\u6cd5\u4eba\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u304c\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u7d66\u4e0e\u3092\u652f\u6255\u3046\u5834\u5408\u306b\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u3092\u652f\u6255\u3046\u90fd\u5ea6\u3001\u305d\u306e\u91d1\u984d\u306b\u5fdc\u3058\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u3084\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u63a7\u9664\u3057\u3066\u3001\u56fd\u306b\u7d0d\u7a0e\u3059\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u7d66\u4e0e\u306e\u7dcf\u652f\u7d66\u984d\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u984d\u3092\u57fa\u6e96\u306b\u8a08\u7b97\u3057\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e1\u5e74\u9593\u5206\u3092\u5408\u8a08\u3057\u305f\u3082\u306e\u304c\u3001\u305d\u306e\u307e\u307e\u5e74\u9593\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306b\u306a\u308b\u3068\u306f\u304b\u304e\u308a\u307e\u305b\u3093\u3002\u306a\u305c\u306a\u3089\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u304c\u3001\u901a\u52e4\u624b\u5f53\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u4ee5\u5916\u306b\u3082\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u306f\u3001\u6bce\u5e7412\u6708\u306e\u5f93\u696d\u54e1\u306b\u652f\u6255\u3063\u305f1\u5e74\u9593\u306e\u7d66\u4e0e\u304c\u78ba\u5b9a\u3059\u308b\u6642\u671f\u306b\u793e\u54e1\u304b\u3089\u6240\u5f97\u63a7\u9664\u306b\u5fc5\u8981\u306a\u8cc7\u6599\u3092\u63d0\u51fa\u3057\u3066\u3082\u3089\u3044\u30011\u5e74\u9593\u306e\u652f\u6255\u3046\u3079\u304d\u7a0e\u91d1\u3092\u8a08\u7b97\u3057\u76f4\u3059\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u3001\u4f1a\u793e\u54e1\u306f\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u8005<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u305f\u4ee5\u4e0b\u306e\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u884c\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba<\/span><\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>1\u5e74\u3092\u901a\u3058\u3066\u52e4\u52d9\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1<\/li>\n<li>\u5e74\u306e\u4e2d\u9014\u3067\u5165\u793e\u3057\u3001\u5e74\u672b\u307e\u3067\u52e4\u52d9\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1<\/li>\n<li>\u5e74\u306e\u4e2d\u9014\u3067\u9000\u8077\u3057\u305f\u5f93\u696d\u54e1\u306e\u3046\u3061\u4ee5\u4e0b\u306e\u5f93\u696d\u54e1\n<ul>\n<li>\u6b7b\u4ea1\u306b\u3088\u308a\u9000\u8077\u3057\u305f\u5f93\u696d\u54e1<\/li>\n<li>\u8457\u3057\u3044\u5fc3\u8eab\u306e\u969c\u5bb3\u306e\u305f\u3081\u9000\u8077\u3057\u305f\u5f93\u696d\u54e1\u3067\u3001\u305d\u306e\u5e74\u306e\u3046\u3061\u306b\u518d\u5c31\u8077\u304c\u3067\u304d\u306a\u3044\u3068\u898b\u8fbc\u307e\u308c\u308b\u5f93\u696d\u54e1<\/li>\n<li>\u7d66\u4e0e\u652f\u6255\u65e5\u304c12\u6708\u4e2d\u306b\u3042\u308a\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u305f\u5f8c\u306b\u9000\u8077\u3057\u305f\u5f93\u696d\u54e1<\/li>\n<li>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5f93\u696d\u54e1\u3067\u3001\u305d\u306e\u5e74\u306e\u7d66\u4e0e\u306e\u7dcf\u984d\u304c123\u4e07\u5186\u4ee5\u4e0b\uff08\u9000\u8077\u5f8c\u305d\u306e\u5e74\u306e\u3046\u3061\u306b\u4ed6\u306e\u52e4\u52d9\u5148\u306a\u3069\u304b\u3089\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u308b\u898b\u8fbc\u307f\u304c\u3042\u308b\u5f93\u696d\u54e1\u306f\u9664\u304f\uff09<\/li>\n<\/ul>\n<\/li>\n<li>\u305d\u306e\u5e74\u306e\u4e2d\u9014\u306b\u6d77\u5916\u306e\u652f\u5e97\u3078\u8ee2\u52e4\u3059\u308b\u306a\u3069\u3001\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u5f93\u696d\u54e1<\/li>\n<\/ol>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\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\/nencho_all.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d<\/a><\/p>\n<h3>\u6240\u5f97\u63a7\u9664\u306b\u5fc5\u8981\u306a\u8cc7\u6599\uff1a\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: 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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 \u300d<\/a>\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_01.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5206 \u300d<\/a><\/p>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306e\u5177\u4f53\u7684\u306a\u8a18\u5165\u65b9\u6cd5\u306f\u3053\u3061\u3089\u306e\u30da\u30fc\u30b8\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-lkc-id=\"5\" 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\">\u30102026\u5e74\u3011\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f\u5fc5\u8981\u66f8\u985e\u307e\u3068\u3081\u30fb\u66f8\u304d\u65b9\u3092\u7c21\u5358\u89e3\u8aac\uff01<\/div><div 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class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: 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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>\u306a\u3069\u3092\u9069\u7528\u3057\u3066\u6b63\u78ba\u306b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u3092\u518d\u8a08\u7b97\u3059\u308b\u3068\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e1\u5e74\u9593\u5206\u306e\u5408\u8a08\u984d\u3088\u308a\u3082\u7a0e\u984d\u304c\u5c11\u306a\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u3067\u9084\u4ed8\u91d1\u7a0e\u984d\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u9805\u76ee<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u9084\u4ed8\u7a0e\u984d\u304c\u767a\u751f\u3059\u308b\u306e\u306f\u3001\u524d\u5e74\u672b\u306b\u63d0\u51fa\u3057\u305f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306e\u5185\u5bb9\u304c\u5e74\u306e\u9014\u4e2d\u3067\u5909\u308f\u308b\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u4e0b\u8a18\u306e\u9805\u76ee\u306e\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\u306e\u4ed5\u7d44\u307f\u3082\u3001\u5e74\u672b\u8abf\u6574\u6642\u306b\u304a\u3051\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u5927\u304d\u304f\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<p>\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u9805\u76ee\u3084\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u30fb\u7a0e\u984d\u63a7\u9664\u306e\u4ed5\u7d44\u307f\u3092\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u306f\u5927\u5207\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u9084\u4ed8\u7a0e\u984d\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u63a7\u9664\u9805\u76ee\u3092\u7d39\u4ecb\u3057\u307e\u3059\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u6276\u990a\u63a7\u9664<\/h3>\n<p><span style=\"background-color: 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title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u306e\u898b\u7a4d\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306b\u8907\u6570\u306e\u4f1a\u793e\u306b\u52e4\u3081\u3066\u3044\u3066\u3082\u3001\u3053\u306e\u6276\u990a\u7b49\u63a7\u9664\u7533\u544a\u66f8\u306f1\u30ab\u6240\u306b\u3057\u304b\u51fa\u306a\u3044\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e3b\u305f\u308b\u4e8b\u696d\u6240\u3092\u81ea\u5206\u3067\u6c7a\u3081\u3066\u3001\u305d\u306e\u4e8b\u696d\u6240\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6276\u990a\u63a7\u9664\u306f\u3001\u5f93\u696d\u54e1\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u306e\u6276\u990a\u89aa\u65cf\uff08\u5e74\u9f6216\u6b73\u4ee5\u4e0a\uff09\u304c\u3044\u308b\u5834\u5408\u306b\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u914d\u5076\u8005\u3084\u3001\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u4eba\u3001\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306f\u9664\u304b\u308c\u307e\u3059\u3002\u300c\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u300d\u300c\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u300d\u300c\u8001\u4eba\u6276\u990a\u89aa\u65cf\u300d\u306a\u3069\u306b\u533a\u5206\u3055\u308c\u3001\u305d\u308c\u305e\u308c\u306e\u533a\u5206\u306b\u3088\u3063\u3066\u63a7\u9664\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u5f8c\u306b\u3001\u51fa\u7523\u3084\u89aa\u3068\u306e\u540c\u5c45\u306a\u3069\u306e\u7406\u7531\u3067\u6276\u990a\u4eba\u6570\u304c\u5897\u3048\u305f\u5834\u5408\u3082\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u307e\u3067\u306b\u306f\u4f1a\u793e\u306b\u5fc5\u305a\u5c4a\u3051\u3066\u3001\u5fd8\u308c\u305a\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306e\u4fee\u6b63\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2374\/\" rel=\"noopener\" target=\"_blank\">\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u6276\u990a\u63a7\u9664\u3068\u306f<\/a>\u300d\u306e\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2374\/\" data-lkc-id=\"81\" 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\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<\/div><div class=\"lkc-excerpt\">\u6bce\u5e74\u306e\u5e74\u672b\u8abf\u6574\u6642\u306b\u3001\u300c\u6276\u990a\u3059\u308b\u300d\u300c\u6276\u990a\u63a7\u9664\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\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\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u6276\u990a\u63a7\u9664\u3068\u306f\uff1f\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\u6240\u5f97\u63a7\u9664\u306e\u3053\u3068\u3067\u3059\u3002\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...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664<\/h3>\n<p><strong>\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d<\/strong>\u304c\u4ee4\u548c7\u5e7412\u6708\u306e\u6cd5\u6539\u6b63\u306b\u3088\u308a\u65b0\u305f\u306b\u5275\u8a2d\u3055\u308c\u3001\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\uff08\u5c45\u4f4f\u8005\u306b\u9650\u308b\uff09\u306b\u7279\u5b9a\u89aa\u65cf\u306b\u8a72\u5f53\u3059\u308b\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u3001\u7279\u5b9a\u89aa\u65cf\uff11\u4eba\u306b\u3064\u304d63\u4e07\u5186\u3092\u9650\u5ea6\u306b\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u305f\u91d1\u984d\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u305d\u306e\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3084123\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u304d\u306f\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u7279\u5b9a\u89aa\u65cf\u306b\u306f\u3001\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\u306e19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\u304c\u8a72\u5f53\u3057\u3001\u3044\u308f\u3086\u308b\u91cc\u5b50\u306f\u542b\u307e\u308c\u307e\u3059\u304c\u3001\u914d\u5076\u8005\u3084\u3001\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u4eba\u3001\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306f\u9664\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm\" rel=\"noopener\" target=\"_blank\">\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=2\" rel=\"noopener\" target=\"_blank\">\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<h3>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/h3>\n<p>\u914d\u5076\u8005\u306e\u5e74\u9593\u306e\u6240\u5f97\u304c58\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\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\u3068\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u914d\u5076\u8005\u306e\u6240\u5f97\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u300c<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>\u300d\u3068\u3044\u3046\u4e00\u5b9a\u91d1\u984d\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u3001<b>\u5f93\u696d\u54e1\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b<\/b>\u3067\u3001\u914d\u5076\u8005\u304c\u4e0b\u8a18\u306e5\u3064\u3059\u3079\u3066\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5a5a\u59fb\u5c4a\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068\uff08\u5185\u7e01\u95a2\u4fc2\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\uff09<\/li>\n<li>\u7d0d\u7a0e\u8005\uff08\u63a7\u9664\u3092\u53d7\u3051\u308b\u4eba\uff09\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u305d\u306e\u5e74\u306b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u306e\u7d66\u4e0e\u306e\u652f\u6255\u3092\u4e00\u5ea6\u3082\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u307e\u305f\u306f<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\u3053\u3068<\/li>\n<li>\u307b\u304b\u306e\u4eba\u306e\u6276\u990a\u89aa\u65cf\u3067\u306a\u3044\u3053\u3068<\/li>\n<li>\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u914d\u5076\u8005\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089\u306e\u30da\u30fc\u30b8\u3067\u3088\u308a\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u304a\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\/2467\/\" data-lkc-id=\"78\" 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\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\uff1f\u66f8\u304d\u65b9\u3084\u6761\u4ef6\u3001\u5e74\u53ce\u306e\u58c1\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u591a\u304f\u306e\u4eba\u304c\u60a9\u3080\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u3002\u914d\u5076\u8005\u306e\u53ce\u5165\u306b\u5fdc\u3058\u3066\u6240\u5f97\u7a0e\u304c\u8efd\u6e1b\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u304c\u3001\u7533\u544a\u66f8\u306e\u300c\u914d\u5076\u8005\u306e\u6240\u5f97\u6b04\u306b\u306f\u4f55\u3092\u3069\u3046\u66f8\u3051\u3070\u3044\u3044\u306e\u304b\uff1f\u300d\u3068\u624b\u304c\u6b62\u307e\u3063\u3066\u3057\u307e\u3046\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001\u3053\u3053\u306b\u8a18\u5165\u3059\u308b\u306e\u306f\u300c\u5e74\u53ce\uff08\u984d\u9762\uff09\u300d\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u984d\u304b\u3089\u8cbb\u7528\u3092\u5f15\u3044\u305f\u300c\u6240\u5f97\u300d\u306e\u91d1\u984d\u3067\u3059\u3002\u3053\u308c\u3092\u9593\u9055\u3048\u308b\u3068\u3001\u672c\u6765\u53d7\u3051\u3089\u308c\u308b\u306f\u305a\u306e\u9084\u4ed8\u91d1\u304c\u6e1b\u3063\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u9006\u306b\u63a7\u9664\u3092\u53d7\u3051\u3059\u304e\u3066\u3057\u307e\u3044\u5f8c\u304b\u3089\u8ffd\u52a0\u3067\u7a0e\u91d1\u306e\u5fb4\u53ce\u3092\u6c42\u3081\u3089\u308c\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u914d\u5076\u8005\u63a7\u9664\u306e\u57fa\u672c\u304b\u3089\u3001\u5bfe\u8c61\u3068\u306a...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u4fdd\u967a\u6599\u7b49\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u751f\u547d\u4fdd\u967a\u3001\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u3001\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u3001\u5730\u9707\u4fdd\u967a\u3001\u793e\u4f1a\u4fdd\u967a\u306a\u3069\u306f\u5e74\u9593\u306e\u4fdd\u967a\u6599\u306e\u652f\u6255\u984d\u306b\u5fdc\u3058\u3066\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u4e00\u90e8\u5bfe\u8c61\u5916\u3068\u306a\u308b\u3082\u306e\u3082\u3042\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5b50\u3084\u89aa\u306a\u3069\u81ea\u5206\u4ee5\u5916\u306e\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5f93\u696d\u54e1\u81ea\u8eab\u304c\u652f\u6255\u3063\u305f\u5834\u5408\u3082<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" data-internallinksmanager029f6b8e52c=\"44\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u63a7\u9664\u306e\u60c5\u5831\u3092\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u8a18\u5165\u3057\u3001\u4fdd\u967a\u4f1a\u793e\u306a\u3069\u304b\u3089\u5c4a\u304f\u63a7\u9664\u8a3c\u660e\u66f8\u306a\u3069\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u307b\u304b\u306b\u3001\u52e4\u52d9\u5148\u3067\u884c\u3046\u5e74\u672b\u8abf\u6574\u3060\u3051\u3067\u306a\u304f\u3001\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u9084\u4ed8\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u9805\u76ee\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff08\u7a0e\u984d\u63a7\u9664\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3057\u3066\u81ea\u8eab\u3084\u5bb6\u65cf\u304c\u4f4f\u3080\u305f\u3081\u306e\u5bb6\u3092\u65b0\u7bc9\u307e\u305f\u306f\u5897\u6539\u7bc9\u5de5\u4e8b\u3092\u3057\u305f\u3068\u304d\u306b\u53d7\u3051\u3089\u308c\u308b\u7a0e\u984d\u63a7\u9664\u306e\u4e00\u7a2e\u3067\u3059\u3002<\/b><\/span>\u306f\u3058\u3081\u3066\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u5f93\u696d\u54e1\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>2\u56de\u76ee\u4ee5\u964d\u306f\u3001\u7a0e\u52d9\u7f72\u304c\u767a\u884c\u3057\u305f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a08\u7b97\u660e\u7d30\u66f8\u300d\uff08\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u8a3c\u660e\u6b04\u304c\u3042\u308b\u66f8\u5f0f\uff09\u3068\u91d1\u878d\u6a5f\u95a2\u7b49\u304b\u3089\u306e\u501f\u5165\u91d1\u306e\u300c\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u300d\u3092\u6dfb\u4ed8\u3057\u3066\u4f1a\u793e\u306b\u63d0\u51fa\u3059\u308b\u3068\u3001\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u306e\u91d1\u984d\u306b\u5fdc\u3058\u3066\u3001<strong>\u6700\u4f4e65\u4e07\u5186\u306e\u63a7\u9664<\/strong>\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u3072\u3068\u308a\u89aa\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c2\u5e74\u306b\u65b0\u8a2d\u3055\u308c\u305f\u3001\u3072\u3068\u308a\u89aa\u3092\u5bfe\u8c61\u306b\u3057\u305f\u63a7\u9664\u3067\u3059\u3002<\/b><\/span>\u672a\u5a5a\u3001\u3042\u308b\u3044\u306f\u914d\u5076\u8005\u306e\u751f\u6b7b\u304c\u4e0d\u660e\u306e\u72b6\u614b\u3067\u3001\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308a\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u6240\u5f9758\u4e07\u5186\u4ee5\u4e0b\u306e\u5b50\u3069\u3082\u304c\u3044\u308b\u5834\u5408\u306a\u3069\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306b\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u5be1\u5a66\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3072\u3068\u308a\u89aa\u63a7\u9664\u306b\u8a72\u5f53\u305b\u305a\u3001\u592b\u3068\u306e\u6b7b\u5225\u3084\u96e2\u5a5a\u5f8c\u306b\u5a5a\u59fb\u3057\u3066\u3044\u306a\u3044\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u306e\u5f93\u696d\u54e1\u3067\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306b\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3067\u3059\u3002<\/b><\/span>\u96e2\u5a5a\u5f8c\u3067\u6276\u990a\u89aa\u65cf\u306e\u3044\u308b\u5834\u5408\u3001\u6b7b\u5225\u3084\u592b\u306e\u751f\u6b7b\u304c\u4e0d\u660e\u306e\u5834\u5408\u306b\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u5be1\u5a66\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50299\/\" data-internallinksmanager029f6b8e52c=\"290\" title=\"\u5be1\u592b\u63a7\u9664\">\u5be1\u592b\u63a7\u9664<\/a>\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089\u306e\u30da\u30fc\u30b8\u3092\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2659\/\" data-lkc-id=\"80\" 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\u3068\u96e2\u5a5a\u3068\u306e\u95a2\u4fc2<\/div><div class=\"lkc-excerpt\">\u7537\u6027\u3001\u5973\u6027\u306b\u9650\u3089\u305a\u3001\u307e\u305f\u3001\u672a\u5a5a\u30fb\u96e2\u5225\u30fb\u6b7b\u5225\u306b\u9650\u3089\u305a\u3001\u3072\u3068\u308a\u3067\u5b50\u3067\u3042\u308b\u6276\u990a\u5bb6\u65cf\u304c\u3044\u308b\u4eba\u3067\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4eba\u306f\u300c\u3072\u3068\u308a\u89aa\u300d\u3068\u3057\u3066\u6240\u5f97\u63a7\u9664\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3072\u3068\u308a\u89aa\u63a7\u9664\u306f2020\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u304b\u3089\u65b0\u8a2d\u3055\u308c\u305f\u5236\u5ea6\u306e\u4e00\u3064\u3067\u3059\u3002\u592b\u3068\u96e2\u5a5a\u3057\u305f\u308a\u3001\u592b\u304c\u4ea1\u304f\u306a\u3063\u305f\uff08\u751f\u6b7b\u306e\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408\u3082\u542b\u3080\uff09\u5f8c\u306b\u3001\u518d\u5a5a\u3057\u3066\u3044\u306a\u3044\u5973\u6027\u3092\u5be1\u5a66\u3068\u3044\u3044\u307e\u3059\u304c\u3001\u5be1\u5a66\u63a7\u9664\u306e\u5236\u5ea6\u3082\u898b\u76f4\u3055\u308c\u307e\u3057\u305f\u3002\u300c\u3072\u3068\u308a\u89aa\u63a7\u9664\u300d\u306f\u3001\u3072\u3068\u308a\u3067\u5b50\u3069\u3082\u3092\u80b2\u3066\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u82e6\u3057\u3044\u7d4c\u6e08\u72b6\u6cc1\u3084\u751f\u6d3b\u72b6\u6cc1\u306b\u5bfe\u3057\u3066\u306e\u7a0e\u984d\u8ca0\u62c5\u8efd\u6e1b\u306e\u512a\u9047\u63aa\u7f6e\u3068\u306a\u308a\u307e\u3059\u3002\uff082019\u5e74...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u4e0b\u8a18\u306e\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u3067\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u9805\u76ee\u3092\u78ba\u8a8d\u3057\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u9805\u76ee\u3067\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1100.htm\" rel=\"noopener\" target=\"_blank\">No.1100 \u6240\u5f97\u63a7\u9664\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u3067\u9084\u4ed8\u91d1\u306f\u3044\u304f\u3089\u623b\u308b\u304b<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u306f\u30011\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306b\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u304b\u3089\u3001\u3055\u307e\u3056\u307e\u306a\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u9805\u76ee\u3092\u78ba\u8a8d\u3057\u3001\u6240\u5f97\u63a7\u9664\u3092\u3057\u305f\u3046\u3048\u3067\u3001\u672c\u6765\u652f\u6255\u3046\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u6b63\u78ba\u306a\u91d1\u984d\u3092\u518d\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306b\u3088\u3063\u3066\u6b63\u78ba\u306b\u8a08\u7b97\u3057\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u304c\u3001\u6bce\u6708\u6982\u7b97\u3067\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u3066\u3044\u305f1\u5e74\u9593\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306e\u5408\u8a08\u3088\u308a\u3082\u5c11\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5dee\u984d\u304c\u8fd4\u91d1\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u6255\u3044\u3059\u304e\u305f\u7a0e\u91d1\u306f\u3001\u9084\u4ed8\u91d1\u3068\u3057\u3066\u623b\u3063\u3066\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3057\u304b\u3057\u3001\u5e74\u672b\u8abf\u6574\u306b\u3088\u3063\u3066\u6b63\u78ba\u306b\u8a08\u7b97\u3057\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u304c\u3001\u6bce\u6708\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u3066\u3044\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306e\u5408\u8a08\u3088\u308a\u3082\u591a\u3044\u5834\u5408\u306b\u306f\u3001\u8ffd\u52a0\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u52d9\u7684\u306b\u306f\u3001\u7d66\u4e0e\u3092\u652f\u6255\u3046\u4f01\u696d\u304c\u6bce\u6708\u63a7\u9664\u3057\u3066\u3044\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306e\u4e2d\u3067\u5dee\u984d\u3092\u7cbe\u7b97\u3059\u308b\u305f\u3081\u3001\u7279\u5225\u306a\u4e8b\u60c5\u304c\u306a\u3044\u9650\u308a\u3001\u5f93\u696d\u54e1\u500b\u4eba\u3067\u7a0e\u52d9\u7f72\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3084\u8ffd\u52a0\u3067\u7d0d\u7a0e\u3059\u308b\u624b\u7d9a\u304d\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u306a\u3069\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u5f93\u696d\u54e1\u3001\u526f\u696d\u3067\u306e\u6240\u5f97\u91d1\u984d\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u5f93\u696d\u54e1\u30012\u30ab\u6240\u4ee5\u4e0a\u306e\u4f01\u696d\u304b\u3089\u7d66\u4e0e\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u5f93\u696d\u54e1\u306a\u3069\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u500b\u4eba\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u6255\u3044\u904e\u304e\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u304c\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001<b>\u521d\u3081\u3066<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-internallinksmanager029f6b8e52c=\"578\" title=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/a>\u3092\u53d7\u3051\u308b\u5834\u5408\u3084\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>\u3084<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>\u306a\u3069\u306e\u5bc4\u4ed8\u91d1\u63a7\u9664\u306a\u3069\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4f1a\u793e\u54e1\u3067\u3082\u78ba\u5b9a\u7533\u544a\uff08\u9084\u4ed8\u7533\u544a\uff09\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308b<\/b>\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u984d\u3067\u9084\u4ed8\u91d1\u3068\u3057\u3066\u7d66\u4e0e\u3067\u623b\u308b\u5834\u5408\u306e\u4f8b<\/h3>\n<p>\uff08\u7d66\u4e0e\u7dcf\u652f\u7d66\u984d\uff0d\u6240\u5f97\u63a7\u9664\u984d\uff09\u306b\u3088\u3063\u3066\u6b63\u78ba\u306b\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u6bce\u6708\u652f\u6255\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5e74\u9593\u5408\u8a08\u984d\u304c\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3088\u308a\u591a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5dee\u984d\u304c\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><b>\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3000\uff1c\u3000\u6bce\u6708\u652f\u6255\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5e74\u9593\u5408\u8a08\u984d<\/b><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u6bce\u6708\u652f\u6255\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5e74\u9593\u5408\u8a08\u984d\u3000\uff0d\u3000\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3000\uff1d\u3000\u9084\u4ed8\u984d<\/strong><\/div>\n<p>\u203b\u5e74\u672b\u8abf\u6574\u6642\u306b\u7cbe\u7b97\u5dee\u984d\u3092\u8abf\u6574\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\uff08\u9084\u4ed8\u7533\u544a\uff09\u304c\u5fc5\u8981\u3067\u3059<\/p>\n<p><b>\u3010\u8a08\u7b97\u4f8b\u3011<\/b><\/p>\n<p>\u6708\u6b21\u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u5e74\u9593\u5408\u8a08\u984d\uff0830\u4e07\u5186\uff09\u3000\uff0d\u3000\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\uff0825\u4e07\u5186\uff09<br \/>\n\uff1d\u3000\u9084\u4ed8\u984d\uff085\u4e07\u5186\uff09<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u3067\u8ffd\u52a0\u3057\u3066\u7d66\u4e0e\u3067\u652f\u6255\u3046\u5834\u5408\u306e\u4f8b<\/h3>\n<p>\uff08\u7d66\u4e0e\u7dcf\u652f\u7d66\u984d\uff0d\u6240\u5f97\u63a7\u9664\u984d\uff09\u306b\u3088\u3063\u3066\u6b63\u78ba\u306b\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u6bce\u6708\u652f\u6255\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5e74\u9593\u5408\u8a08\u984d\u304c\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3088\u308a\u3082\u5c11\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5dee\u984d\u3092\u8ffd\u52a0\u3057\u3066\u652f\u6255\u3044\u307e\u3059\u3002<\/p>\n<p><b>\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3000\uff1e\u3000\u6bce\u6708\u652f\u6255\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5e74\u9593\u5408\u8a08\u984d<\/b><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3000\uff0d\u3000\u6bce\u6708\u652f\u6255\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5e74\u9593\u5408\u8a08\u984d\u3000\uff1d\u3000\u8ffd\u52a0\u5fb4\u53ce\u984d<\/strong><\/div>\n<p>\u203b\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u969b\u306e\u7d66\u4e0e\u304b\u3089\u3001\u6bce\u6708\u63a7\u9664\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306b\u8ffd\u52a0\u5fb4\u53ce\u984d\u3092\u52a0\u7b97\u3057\u3066\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\uff0830\u4e07\u5186\uff09\u3000\uff0d\u3000\u6708\u6b21\u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u5e74\u9593\u5408\u8a08\u984d\uff0825\u4e07\u5186\uff09<br \/>\n\uff1d\u3000\u8ffd\u52a0\u5fb4\u53ce\u984d\uff085\u4e07\u5186\uff09<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u3067\u9084\u4ed8\u91d1\u304c\u306a\u3044\u3001\u623b\u3089\u306a\u3044\u5834\u5408\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u300c\u9084\u4ed8\u91d1\u304c\u306a\u3044\u300d\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u623b\u308a\u304c\u306a\u3044\u300d\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u5f93\u696d\u54e1\u672c\u4eba\u306e\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u73fe\u5728\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5224\u5b9a\u3059\u308b\u305f\u3081\u3001\u6276\u990a\u89aa\u65cf\u306e\u4eba\u6570\u304c\u5909\u308f\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u6240\u5f97\u63a7\u9664\u306e\u91d1\u984d\u3092\u5909\u66f4\u3057\u3066\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5e74\u306e\u9014\u4e2d\u3067\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3082\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u6bce\u6708\u652f\u6255\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5e74\u9593\u5408\u8a08\u984d\u304c\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3088\u308a\u3082\u5c11\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u9084\u4ed8\u91d1\u306f\u623b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u9084\u4ed8\u91d1\u304c\u306a\u3044\u30b1\u30fc\u30b9\u306b\u306f\u4ee5\u4e0b\u306e\u7406\u7531\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u3060\u3051\u3092\u898b\u3066\u3082\u308f\u304b\u308a\u307e\u305b\u3093\u3002\u5e74\u672b\u8abf\u6574\u306b\u3088\u308a\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7cbe\u7b97\u304c\u884c\u308f\u308c\u305f\u7d66\u4e0e\u660e\u7d30\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u30011\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306b\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u3084\u624b\u5f53\u306a\u3069\u306e\u5408\u8a08\u91d1\u984d\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u304c\u8a18\u8f09\u3055\u308c\u305f\u66f8\u985e\u3067\u3059\u3002\u7d0d\u7a0e\u984d\u306e\u7b97\u51fa\u306b\u5fc5\u8981\u306a\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1086\/\" 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https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/image2-1-300x187.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/image2-1-768x478.png 768w\" sizes=\"auto, (max-width: 886px) 100vw, 886px\" \/><\/p>\n<p>\u7d66\u4e0e\u660e\u7d30\u306e\u652f\u7d66\u9805\u76ee\u306b\u306f\u3001\u57fa\u672c\u7d66\u306e\u4ed6\u306b\u3082\u5f79\u8077\u624b\u5f53\u3001\u8cc7\u683c\u624b\u5f53\u3001\u6b8b\u696d\u624b\u5f53\u3001\u901a\u52e4\u624b\u5f53\u306a\u3069\u306e\u5404\u7a2e\u624b\u5f53\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u63a7\u9664\u9805\u76ee\u306b\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"525\" title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a>\u306a\u3069\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306a\u3069\u306e\u7a0e\u91d1\u3001\u7a4d\u7acb\u91d1\u3084\u8ca1\u5f62\u8caf\u84c4\u306a\u3069\u306e\u63a7\u9664\u984d\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u652f\u7d66\u9805\u76ee\u3068\u63a7\u9664\u9805\u76ee\u306e\u305d\u308c\u305e\u308c\u306e\u5408\u8a08\u984d\u304c\u3001\u300c\u7dcf\u652f\u7d66\u984d\u300d\u3068\u300c\u63a7\u9664\u5408\u8a08\u300d\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u52e4\u6020\u9805\u76ee\u3067\u306f\u305d\u306e\u6708\u306e\u52e4\u52d9\u72b6\u6cc1\u306e\u72b6\u614b\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u4f01\u696d\u306b\u3088\u3063\u3066\u306f\u3001\u5e74\u6b21<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/54232\/\" data-internallinksmanager029f6b8e52c=\"571\" title=\"\u6709\u7d66\u4f11\u6687\">\u6709\u7d66\u4f11\u6687<\/a>\u306e\u53d6\u5f97\u65e5\u6570\u3084\u6b8b\u65e5\u6570\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u6642\u306e\u9084\u4ed8\u91d1\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u300c\u5e74\u672b\u8abf\u6574\u9084\u4ed8\u984d\u300d\u3084\u300c\u6240\u5f97\u7a0e\u9084\u4ed8\u984d\u300d\u306a\u3069\u3068\u3044\u3063\u305f\u9805\u76ee\u3067\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u4f01\u696d\u306b\u3088\u3063\u3066\u306f\u3001\u305d\u306e\u6708\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u52a0\u7b97\u30fb\u6e1b\u7b97\u3059\u308b\u3053\u3068\u3084\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u30de\u30a4\u30ca\u30b9\u8868\u793a\uff08\u25b2\uff09\u3067\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u81ea\u793e\u306e\u7d66\u4e0e\u660e\u7d30\u3067\u3088\u304f\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u4f1a\u793e\u54e1\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408<\/h2>\n<p><span 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3095\/\" data-internallinksmanager029f6b8e52c=\"542\" 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class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53084\/\" data-lkc-id=\"79\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u9084\u4ed8\u7533\u544a\u3068\u306f\uff1f\u78ba\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044\u3001\u53d7\u3051\u53d6\u308a\u65b9\u6cd5\u3084\u6642\u671f\u307e\u3067\u5fb9\u5e95\u89e3\u8aac\uff01 | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9<\/div><div class=\"lkc-excerpt\">\u4f1a\u793e\u54e1\u3067\u3042\u308c\u3070\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u533b\u7642\u8cbb\u63a7\u9664\u3084\u521d\u5e74\u5ea6\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306a\u3069\u3001\u78ba\u5b9a\u7533\u544a\u306e\u6642\u671f\u3092\u904e\u304e\u305f\u5f8c\u306b\u3001\u6240\u5f97\u3084\u6240\u5f97\u7a0e\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u3053\u3068\u306b\u6c17\u3065\u304f\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u78ba\u5b9a\u7533\u544a\u3092\u5fc5\u8981\u3068\u3057\u306a\u3044\u4eba\u306e\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u6642\u671f\u3092\u904e\u304e\u3066 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