{"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":"2026-09-15T17:02:04","modified_gmt":"2026-09-15T08:02:04","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=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u306f\u306a\u305c\u767a\u751f\u3059\u308b\uff1f<\/div>\n<p><strong>\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u306f\u3001\u6bce\u6708\u5929\u5f15\u304d\u3055\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u304c\u3001\u5404\u7a2e\u63a7\u9664\u3092\u9069\u7528\u3057\u305f\u672c\u6765\u306e\u7a0e\u984d\u3092\u4e0a\u56de\u3063\u305f\u5834\u5408\u306b\u5dee\u984d\u3068\u3057\u3066\u623b\u308b\u304a\u91d1\u3067\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u9084\u4ed8\u91d1\uff1d\u6e90\u6cc9\u5fb4\u53ce\u5408\u8a08\uff0d\u672c\u6765\u306e\u7a0e\u984d\u306e\u5dee\u984d<\/li>\n<li>\u6276\u990a\u30fb\u4fdd\u967a\u6599\u30fb\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3067\u9084\u4ed8\u5897<\/li>\n<li>\u4ee4\u548c8\u5e74\u5206\u306f\u63a7\u9664\u62e1\u5927\u3067\u9084\u4ed8\u304c\u751f\u3058\u3084\u3059\u3044<\/li>\n<\/ul>\n<p>Q. \u9084\u4ed8\u91d1\u306f\u3044\u304f\u3089\u623b\u308b\u304b\u3069\u3046\u78ba\u8a8d\u3059\u308b\uff1f<\/p>\n<p>A. \u5e74\u672b\u8abf\u6574\u304c\u53cd\u6620\u3055\u308c\u305f\u6708\u306e\u7d66\u4e0e\u660e\u7d30\u3067\u300c\u5e74\u672b\u8abf\u6574\u9084\u4ed8\u984d\u300d\u306a\u3069\u306e\u9805\u76ee\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u306f\u9084\u4ed8\u984d\u306f\u308f\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u7d66\u6599\u306e\u624b\u53d6\u308a\u984d\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<span style=\"background-color: #ffff99\"><strong>\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u3068\u5404\u7a2e\u6240\u5f97\u63a7\u9664\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<\/strong><\/span>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u57fa\u790e\u63a7\u9664\u3084\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3001\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u305f\u3081\u3001\u4ee4\u548c8\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u4f8b\u5e74\u4ee5\u4e0a\u306b\u9084\u4ed8\u91d1\u304c\u767a\u751f\u3057\u3084\u3059\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\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\u9084\u4ed8\u91d1\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&#038;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\u306f\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u3092\u3001\u5e74\u9593\u306e\u6b63\u3057\u3044\u7a0e\u984d\u306b\u57fa\u3065\u3044\u3066\u518d\u8a08\u7b97\u3057\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u4f1a\u793e\u54e1\u306f\u6bce\u6708\u6982\u7b97\u3067\u7a0e\u91d1\u304c\u5929\u5f15\u304d\u3055\u308c\u308b\u305f\u3081\u3001\u5e74\u672b\u306b\u307e\u3068\u3081\u30661\u5e74\u5206\u3092\u7cbe\u7b97\u3059\u308b\u4ed5\u7d44\u307f\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6240\u5f97\u7a0e\u304c\u5929\u5f15\u304d\u3055\u308c\u308b\u4ed5\u7d44\u307f<\/h3>\n<p>\u5168\u3066\u306e\u56fd\u6c11\u306b\u306f\u7d0d\u7a0e\u306e\u7fa9\u52d9\u304c\u3042\u308a\u3001\u672c\u6765\u306e\u7a0e\u984d\u306f\u78ba\u5b9a\u7533\u544a\u3067\u78ba\u5b9a\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u4f1a\u793e\u54e1\u306e\u5834\u5408\u3001\u52e4\u52d9\u5148\u304c\u6bce\u6708\u306e\u7d66\u4e0e\u3092\u652f\u6255\u3046\u90fd\u5ea6\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3057\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306a\u3069\u3068\u3068\u3082\u306b\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3057\u3066\u56fd\u306b\u7d0d\u4ed8\u3059\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u7dcf\u652f\u7d66\u984d\u304b\u3089\u901a\u52e4\u624b\u5f53\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u984d\u3092\u3082\u3068\u306b\u6bce\u6708\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u30671\u5e74\u5206\u306e\u7a0e\u984d\u3092\u518d\u8a08\u7b97\u3059\u308b\u7406\u7531<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u6bce\u6708\u5929\u5f15\u304d\u3055\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e1\u5e74\u9593\u306e\u5408\u8a08\u984d\u306f\u3001\u305d\u306e\u307e\u307e\u5e74\u9593\u306e\u6b63\u3057\u3044\u7a0e\u984d\u306b\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/strong><\/span>\u901a\u52e4\u624b\u5f53\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u4ee5\u5916\u306b\u3082\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u9805\u76ee\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u305d\u3053\u3067\u4f01\u696d\u306f\u3001\u6bce\u5e7412\u6708\u306b1\u5e74\u9593\u306e\u7d66\u4e0e\u304c\u78ba\u5b9a\u3059\u308b\u6642\u671f\u306b\u3001\u5f93\u696d\u54e1\u304b\u3089\u6240\u5f97\u63a7\u9664\u306b\u5fc5\u8981\u306a\u8cc7\u6599\u3092\u63d0\u51fa\u3057\u3066\u3082\u3089\u3044\u3001\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u76f4\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u307b\u3068\u3093\u3069\u306e\u4f1a\u793e\u54e1\u306f\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u305f\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u884c\u3044\u307e\u3059\u30021\u5e74\u3092\u901a\u3058\u3066\u52e4\u52d9\u3057\u3066\u3044\u308b\u4eba\u3060\u3051\u3067\u306a\u304f\u3001\u5e74\u306e\u9014\u4e2d\u3067\u5165\u793e\u30fb\u9000\u8077\u3057\u305f\u4eba\u306e\u4e00\u90e8\u3082\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e3b\u306a\u30b1\u30fc\u30b9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\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>\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\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<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<\/ul>\n<\/div>\n<h3>\u7d66\u4e0e\u7dcf\u984d123\u4e07\u5186\u306e\u57fa\u6e96\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9<\/h3>\n<p>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5bfe\u8c61\u57fa\u6e96\u3068\u306a\u308b\u7d66\u4e0e\u7dcf\u984d123\u4e07\u5186\u306f\u3001\u57fa\u790e\u63a7\u9664\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u306b\u9023\u52d5\u3057\u3066\u3044\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u4e21\u63a7\u9664\u304c\u3055\u3089\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u305f\u3081\u3001\u4eca\u5f8c\u56fd\u7a0e\u5e81\u306e\u901a\u9054\u306b\u3088\u308a\u57fa\u6e96\u984d\u304c\u898b\u76f4\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u5b9f\u52d9\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6700\u65b0\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2665.htm\" target=\"_blank\" rel=\"noopener\">No.2665 \u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u63d0\u51fa\u6642\u671f<\/h3>\n<p>\u7d66\u4e0e\u304b\u3089\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u306b\u306f\u3001\u6700\u521d\u306e\u7d66\u4e0e\u3092\u652f\u6255\u3046\u3068\u304d\u307e\u3067\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u5f93\u696d\u54e1\u304b\u3089\u53d7\u3051\u53d6\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6bce\u5e7411\u6708\u9803\u306b\u7fcc\u5e74\u5206\u3092\u56de\u53ce\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u4ee4\u548c8\u5e74\u306e\u5e74\u672b\u8abf\u6574\u306b\u306f\u3001\u4ee4\u548c7\u5e7411\u6708\u9803\u306b\u914d\u5e03\u3057\u305f\u300c\u4ee4\u548c8\u5e74\u5206\u300d\u306e\u7533\u544a\u66f8\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4ee4\u548c8\u5e74\u5206\u306e\u69d8\u5f0f\u5909\u66f4\u70b9<\/h3>\n<p>\u4ee4\u548c8\u5e74\u5206\u306e\u7533\u544a\u66f8\u304b\u3089\u306f\u300119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\u3067\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u8d85100\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4eba\u3092\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u300d\u3068\u3057\u3066\u8a18\u8f09\u3059\u308b\u6b04\u304c\u65b0\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5f93\u6765\u306f\u5e74\u672b\u8abf\u6574\u3067\u306e\u307f\u9069\u7528\u3055\u308c\u3066\u3044\u305f\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u304c\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u3082\u4e00\u90e8\u53cd\u6620\u3055\u308c\u308b\u4ed5\u7d44\u307f\u306b\u5909\u308f\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" target=\"_blank\" rel=\"noopener\">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><\/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\">\u5e74\u672b\u8abf\u6574\uff08\u4ee4\u548c8\u5e74\u5206\uff09\u3068\u306f\uff1f2026\u5e74\u306e\u5909\u66f4\u70b9\u30fb\u5fc5\u8981\u66f8\u985e\u30fb\u66f8\u304d\u65b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u5e74\u672b\u8abf\u6574\u3068\u306f\u4f55\u3092\u3059\u308b\u624b\u7d9a\u304d\uff1f\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u30661\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044\u306f\u624b\u7d9a\u304d\u306e\u4e3b\u4f53\u3068\u5bfe\u8c61\u63a7\u9664\u4ee4\u548c8\u5e74\u5206\u306f\u8ab2\u7a0e\u6700\u4f4e\u9650\u304c178\u4e07\u5186\u306b\u62e1\u5927\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u8981\u4ef6\u304c62\u4e07\u5186\u4ee5\u4e0b(\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u306f136\u4e07\u5186\u4ee5\u4e0b)\u306b\u7de9\u548cQ. \u4ee4\u548c8\u5e74\u5206\u3067\u5e74\u672b\u8abf\u6574\u306e\u4f55\u304c\u5909\u308f\u3063\u305f\uff1fA. \u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u62e1\u5145\u3067\u8ab2\u7a0e\u6700\u4f4e\u9650\u304c178\u4e07\u5186\u3068\u306a\u308a\u3001\u6276\u990a\u63a7\u9664\u306e\u6240\u5f97\u8981\u4ef6\u308258\u4e07\u5186\u304b\u308962\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e1\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u984d\u3092\u4f1a\u793e\u304c\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u4ee4\u548c8\u5e74\u5206\uff082026\u5e74\u5206\uff09\u306f...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u3068\u306f\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u306b\u7d66\u6599\u306e\u624b\u53d6\u308a\u984d\u304c\u4e00\u6642\u7684\u306b\u5897\u3048\u308b\u306e\u306f\u3001\u9084\u4ed8\u91d1\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3067\u3059\u3002\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e1\u5e74\u9593\u5206\u306e\u5408\u8a08\u984d\u304c\u3001\u5e74\u672b\u8abf\u6574\u3067\u8a08\u7b97\u3057\u76f4\u3057\u305f\u672c\u6765\u306e\u7a0e\u984d\u3088\u308a\u3082\u591a\u3044\u5834\u5408\u306b\u3001\u305d\u306e\u5dee\u984d\u304c\u5f93\u696d\u54e1\u306b\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u9084\u4ed8\u91d1\u304c\u767a\u751f\u3059\u308b\u4ed5\u7d44\u307f<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u6276\u990a\u63a7\u9664\u3084\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u3001\u5404\u7a2e\u4fdd\u967a\u6599\u63a7\u9664\u3001\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306a\u3069\u3092\u9069\u7528\u3057\u3066\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u518d\u8a08\u7b97\u3057\u307e\u3059\u3002<\/strong><\/span>\u305d\u306e\u7d50\u679c\u3001\u6bce\u6708\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d\u3088\u308a\u672c\u6765\u306e\u7a0e\u984d\u304c\u5c11\u306a\u304f\u306a\u308b\u3068\u3001\u5dee\u984d\u304c\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u4ee4\u548c8\u5e74\u5206\u306f\u9084\u4ed8\u91d1\u304c\u751f\u3058\u3084\u3059\u3044\u7406\u7531<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u4ee4\u548c8\u5e74\u5206\u306f\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052\u304c\u6708\u3005\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306b\u306f\u53cd\u6620\u3055\u308c\u305a\u3001\u4ee4\u548c8\u5e7412\u6708\u306e\u5e74\u672b\u8abf\u6574\u3067\u307e\u3068\u3081\u3066\u7cbe\u7b97\u3055\u308c\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/strong><\/span>\u305d\u306e\u305f\u3081\u3001\u4ee4\u548c8\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u591a\u304f\u306e\u5f93\u696d\u54e1\u306b\u3053\u308c\u3089\u306e\u6539\u6b63\u306b\u3088\u308b\u5dee\u984d\u304c\u7cbe\u7b97\u3055\u308c\u3001\u4f8b\u5e74\u3088\u308a\u5927\u304d\u306a\u9084\u4ed8\u304c\u751f\u3058\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u3067\u9084\u4ed8\u91d1\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u63a7\u9664\u9805\u76ee\u3068\u306f\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u9084\u4ed8\u7a0e\u984d\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u306e\u306f\u3001\u524d\u5e74\u306b\u63d0\u51fa\u3057\u305f\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u5185\u5bb9\u304c\u5e74\u306e\u9014\u4e2d\u3067\u5909\u308f\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002\u4ee5\u4e0b\u306e\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u30fb\u7a0e\u984d\u63a7\u9664\u306e\u4ed5\u7d44\u307f\u3082\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u5927\u304d\u304f\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6276\u990a\u63a7\u9664<\/h3>\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\u304c62\u4e07\u5186\u4ee5\u4e0b\uff08\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\u3001\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u306f136\u4e07\u5186\u4ee5\u4e0b\uff09\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<\/p>\n<h4>\u5bfe\u8c61\u3068\u306a\u308b\u5bb6\u65cf\u306e\u7bc4\u56f2<\/h4>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3067\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u306e\u6709\u7121\u3001\u6240\u5f97\u306a\u3069\u306e\u60c5\u5831\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u914d\u5076\u8005\u3084\u5b50\u3069\u3082\u306b\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3084\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u8907\u6570\u306e\u4f1a\u793e\u306b\u52e4\u3081\u3066\u3044\u3066\u3082\u3001\u3053\u306e\u7533\u544a\u66f8\u306f1\u30ab\u6240\u306b\u3057\u304b\u63d0\u51fa\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u4e3b\u305f\u308b\u4e8b\u696d\u6240\u3092\u81ea\u5206\u3067\u6c7a\u3081\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u63a7\u9664\u533a\u5206\u3068\u4ee4\u548c8\u5e74\u5206\u306e\u6240\u5f97\u8981\u4ef6<\/h4>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u89aa\u65cf\u306f\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\u533a\u5206\u306b\u3088\u3063\u3066\u63a7\u9664\u984d\u304c\u7570\u306a\u308a\u307e\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\u5bfe\u8c61\u304b\u3089\u9664\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u306f\u6240\u5f97\u8981\u4ef6\u304c58\u4e07\u5186\u4ee5\u4e0b\u304b\u308962\u4e07\u5186\u4ee5\u4e0b\u306b\u7de9\u548c\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h4>\u6276\u990a\u4eba\u6570\u306b\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u624b\u7d9a\u304d<\/h4>\n<p>\u7533\u544a\u66f8\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\u7533\u544a\u66f8\u306e\u4fee\u6b63\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\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\">Point\u6276\u990a\u63a7\u9664\u306e\u6761\u4ef6\u3068\u63a7\u9664\u984d\u306f\uff1f\u5e74\u672b\u8abf\u6574\u306e\u6276\u990a\u63a7\u9664\u306f\u300116\u6b73\u4ee5\u4e0a\u3067\u5408\u8a08\u6240\u5f9762\u4e07\u5186\u4ee5\u4e0b\uff08\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\uff09\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u7d0d\u7a0e\u8005\u304c\u53d7\u3051\u3089\u308c\u308b\u6240\u5f97\u63a7\u9664\u3067\u3059\u3002\u63a7\u9664\u984d\u306f38\u4e07\u301c63\u4e07\u5186\uff08\u5e74\u9f62\u533a\u5206\u3067\u7570\u306a\u308b\uff09\u914d\u5076\u8005\u306f\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u624b\u7d9a\u304d\u306f\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u4f1a\u793e\u3078\u63d0\u51faQ. \u30d1\u30fc\u30c8\u53ce\u5165\u304c\u3042\u308b\u5bb6\u65cf\u306f\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\uff1fA. \u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\u3001\u5e74\u53ce136\u4e07\u5186\u4ee5\u4e0b\uff08\u5408\u8a08\u6240\u5f9762\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308c\u3070\u6276\u990a\u89aa\u65cf\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\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...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664<\/h3>\n<p>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306f\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u5275\u8a2d\u3055\u308c\u3001\u4ee4\u548c7\u5e7412\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u305f\u5236\u5ea6\u3067\u3001\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u306f\u6240\u5f97\u8981\u4ef6\u304c\u3055\u3089\u306b\u898b\u76f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4>\u63a7\u9664\u984d\u3068\u5bfe\u8c61\u7bc4\u56f2<\/h4>\n<p>\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\u65cf1\u4eba\u306b\u3064\u304d63\u4e07\u5186\u3092\u9650\u5ea6\u306b\u3001\u305d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u305f\u91d1\u984d\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\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\u304c62\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u306f136\u4e07\u5186\u8d85197\u4e07\u5186\u4ee5\u4e0b\uff09\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\u3002<\/p>\n<p>\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<h4>\u4ee4\u548c8\u5e74\u5206\u306e\u6240\u5f97\u8981\u4ef6\u306e\u5909\u66f4\u70b9<\/h4>\n<p>\u4ee4\u548c8\u5e74\u5206\u3067\u306f\u3001\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c62\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\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u8d8562\u4e07\u5186\u4ee5\u4e0b\u306e\u89aa\u65cf\u306f\u3001\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u79fb\u884c\u3057\u307e\u3059\u3002<\/p>\n<h4>\u6708\u6b21\u6e90\u6cc9\u5fb4\u53ce\u3067\u306e\u53d6\u308a\u6271\u3044<\/h4>\n<p>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c100\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\u306e\u7279\u5b9a\u89aa\u65cf\u306b\u3064\u3044\u3066\u306f\u3001\u6708\u6b21\u306e\u6e90\u6cc9\u5fb4\u53ce\u3067\u306f\u8003\u616e\u3055\u308c\u305a\u3001\u5e74\u672b\u8abf\u6574\u3067\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3042\u3089\u305f\u3081\u3066\u9069\u7528\u3092\u53d7\u3051\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/2026kaisei.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e744\u6708 \u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u6539\u6b63\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/h3>\n<p>\u914d\u5076\u8005\u306e\u5e74\u9593\u306e\u6240\u5f97\u304c62\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u306f\u914d\u5076\u8005\u63a7\u9664\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\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\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<h4>\u9069\u7528\u3055\u308c\u308b5\u3064\u306e\u8981\u4ef6<\/h4>\n<p>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u3001\u5f93\u696d\u54e1\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\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<ol>\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\u9752\u8272\u7533\u544a\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\u3001\u307e\u305f\u306f\u767d\u8272\u7533\u544a\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\u304c62\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\uff08\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\uff09<\/li>\n<\/ol>\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\">\u30102026\u5e74\u3011\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<\/div><div class=\"lkc-excerpt\">    Point\u5e74\u672b\u8abf\u6574\u3067\u914d\u5076\u8005\u306e\u53ce\u5165\u6b04\u306b\u306f\u4f55\u3092\u66f8\u304f\uff1f\u8a18\u5165\u3059\u308b\u306e\u306f\u984d\u9762\u306e\u652f\u7d66\u7dcf\u984d\u3067\u306f\u306a\u304f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3067\u3059\u3002                    \u7533\u544a\u66f8\u306b\u306f\u5e74\u53ce\u3067\u306a\u304f\u6240\u5f97\uff08\u5e74\u53ce\uff0d\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff09\u3092\u8a18\u5165\u3059\u308b            \u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306a\u3089\u5e74\u53ce136\u4e07\u5186\u4ee5\u4e0b\u3067\u6e80\u984d\u3001\u8d85\u3048\u3066\u3082207\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u304c\u6bb5\u968e\u9069\u7528\u3055\u308c\u308b\u3002            \u7533\u544a\u5f8c\u306b\u53ce\u5165\u304c\u5897\u3048\u305f\u3089\u78ba\u5b9a\u7533\u544a\u3067\u4fee\u6b63\u3059\u308b\u3002        \u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u5bfe\u8c61\u5916\u3067\u3059\u3002\u65b0\u3057\u3044\u57fa\u6e96\u306f2026\u5e7412\u6708\u306e\u5e74\u672b\u8abf\u6574\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u914d\u5076\u8005\u63a7\u9664\u3067\u3064\u307e\u305a\u304d\u3084\u3059\u3044\u306e...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u4fdd\u967a\u6599\u7b49\u63a7\u9664<\/h3>\n<p>\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\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4>\u63a7\u9664\u306e\u5bfe\u8c61\u7bc4\u56f2\u3068\u7533\u544a\u65b9\u6cd5<\/h4>\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\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\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<h4>\u4ee4\u548c8\u5e74\u5206\u306e\u69d8\u5f0f\u5909\u66f4<\/h4>\n<p>\u4ee4\u548c8\u5e74\u5206\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3067\u306f\u300123\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u8a08\u7b97\u5f0f\u304c\u5909\u308f\u308b\u65b0\u69d8\u5f0f\u304c\u5c0e\u5165\u3055\u308c\u308b\u305f\u3081\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5f93\u696d\u54e1\u306b\u306f\u6848\u5185\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u307b\u304b\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\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>\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\u306f\u3058\u3081\u3066\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<h4>2\u56de\u76ee\u4ee5\u964d\u306e\u7533\u544a\u65b9\u6cd5<\/h4>\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\u3068\u3001\u91d1\u878d\u6a5f\u95a2\u7b49\u304b\u3089\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<h4>\u4ee4\u548c8\u5e74\u5ea6\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/h4>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u671f\u9650\u306f\u4ee4\u548c12\u5e74\uff082030\u5e74\uff0912\u670831\u65e5\u307e\u30675\u5e74\u5ef6\u9577\u3055\u308c\u305f\u307b\u304b\u3001\u5e8a\u9762\u7a4d\u8981\u4ef6\u306e\u7de9\u548c\u3084\u7701\u30a8\u30cd\u6027\u80fd\u306e\u9ad8\u3044\u4f4f\u5b85\u3078\u306e\u512a\u9047\u62e1\u5145\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u5f93\u696d\u54e1\u306b\u306f\u5236\u5ea6\u5909\u66f4\u3092\u6848\u5185\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/h3>\n<p>\u7d66\u4e0e\u53ce\u5165\u306e\u91d1\u984d\u306b\u5fdc\u3058\u3066\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\u306f\u6700\u4f4e\u4fdd\u969c\u984d\u304c69\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u4ee4\u548c8\u30fb9\u5e74\u5206\u306f\u7269\u4fa1\u4e0a\u6607\u306b\u5bfe\u5fdc\u3059\u308b\u7279\u4f8b\u52065\u4e07\u5186\u304c\u52a0\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u6700\u592774\u4e07\u5186\u307e\u3067\u63a7\u9664\u304c\u62e1\u5927\u3057\u307e\u3059\u3002<\/p>\n<h3>\u3072\u3068\u308a\u89aa\u63a7\u9664<\/h3>\n<p>\u73fe\u306b\u5a5a\u59fb\u3055\u308c\u3066\u3044\u306a\u3044\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\u5f9762\u4e07\u5186\u4ee5\u4e0b\uff08\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\uff09\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>\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\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\u63a7\u9664\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\">Point\u5e74\u672b\u8abf\u6574\u3067\u3072\u3068\u308a\u89aa\u63a7\u9664\u30fb\u5be1\u5a66\u63a7\u9664\u306f\u3069\u3046\u7533\u544a\u3059\u308b\uff1f\u3072\u3068\u308a\u89aa\u63a7\u9664\u30fb\u5be1\u5a66\u63a7\u9664\u306f\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4eba\u304c\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u3057\u3066\u53d7\u3051\u308b\u6240\u5f97\u63a7\u9664\u3067\u3059\u3002 \t\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u304c\u5fc5\u8981 \t\u5224\u5b9a\u306f12\u670831\u65e5\u6642\u70b9 \t\u6240\u5f97500\u4e07\u5186\u4ee5\u4e0b\u304c\u8981\u4ef6\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u300c\u5be1\u5a66\u300d\u307e\u305f\u306f\u300c\u3072\u3068\u308a\u89aa\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u7533\u544a\u3057\u307e\u3059\u3002\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...<\/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\" target=\"_blank\" rel=\"noopener\">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\uff1f<\/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\u306b\u3064\u3044\u3066\u6240\u5f97\u63a7\u9664\u3092\u78ba\u8a8d\u3057\u3001\u672c\u6765\u652f\u6255\u3046\u3079\u304d\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u6b63\u78ba\u306a\u91d1\u984d\u3092\u518d\u8a08\u7b97\u3057\u307e\u3059\u3002\u3053\u306e\u91d1\u984d\u3068\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u306e\u5408\u8a08\u3092\u6bd4\u8f03\u3057\u3066\u3001\u5dee\u984d\u3092\u9084\u4ed8\u307e\u305f\u306f\u8ffd\u52a0\u5fb4\u53ce\u3057\u307e\u3059\u3002<\/p>\n<h3>\u9084\u4ed8\u30fb\u8ffd\u5fb4\u306e\u5224\u5b9a\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u5e74\u672b\u8abf\u6574\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u672c\u6765\u306e\u7a0e\u984d\u304c\u3001\u6bce\u6708\u6982\u7b97\u3067\u63a7\u9664\u3055\u308c\u3066\u3044\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u3088\u308a\u5c11\u306a\u3051\u308c\u3070\u5dee\u984d\u304c\u9084\u4ed8\u3055\u308c\u3001\u591a\u3051\u308c\u3070\u5dee\u984d\u3092\u8ffd\u52a0\u3067\u5fb4\u53ce\u3057\u307e\u3059\u3002<\/strong><\/span>\u5b9f\u52d9\u4e0a\u306f\u3001\u4f01\u696d\u304c\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u306e\u4e2d\u3067\u5dee\u984d\u3092\u7cbe\u7b97\u3059\u308b\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u5f93\u696d\u54e1\u500b\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3084\u8ffd\u52a0\u7d0d\u7a0e\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u7d66\u4e0e\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3084\u3001\u526f\u696d\u306b\u3088\u308b\u6240\u5f97\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u30012\u30ab\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e3b\u305f\u308b\u7d66\u4e0e\u4ee5\u5916\u306e\u7d66\u4e0e\u6240\u5f97\u304c20\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u500b\u4eba\u3067\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u9084\u4ed8\u3068\u306a\u308b\u5834\u5408\u306e\u8a08\u7b97\u4f8b<\/h3>\n<p>\uff08\u7d66\u4e0e\u7dcf\u652f\u7d66\u984d\uff0d\u6240\u5f97\u63a7\u9664\u984d\uff09\u306b\u3088\u3063\u3066\u3001\u6b63\u78ba\u306b\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d(\u300c\u5e74\u8abf\u5e74\u7a0e\u984d\u300d\u4ee5\u4e0b\u540c\u69d8)\u3092\u8a08\u7b97\u3057\u3001\u6bce\u6708\u5fb4\u53ce\u3055\u308c\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<div style=\"border: 2px solid #0054AC;padding: 10px 20px;border-radius: 0px;margin-bottom: 1em\">\n<p style=\"margin-bottom: 0\"><strong>\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3000\uff1c\u3000\u6bce\u6708\u5fb4\u53ce\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5e74\u9593\u5408\u8a08\u984d \u6bce\u6708\u5fb4\u53ce\u3055\u308c\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><\/p>\n<\/div>\n<p>\u3010\u8a08\u7b97\u4f8b\u3011 <\/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 \uff1d\u3000\u9084\u4ed8\u984d\uff085\u4e07\u5186\uff09<\/p>\n<h3>\u8ffd\u52a0\u5fb4\u53ce\u3068\u306a\u308b\u5834\u5408\u306e\u8a08\u7b97\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\u5fb4\u53ce\u3055\u308c\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<div style=\"border: 2px solid #0054AC;padding: 10px 20px;border-radius: 0px;margin-bottom: 1em\">\n<p><strong>\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3000\uff1e\u3000\u6bce\u6708\u5fb4\u53ce\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5e74\u9593\u5408\u8a08\u984d<\/strong> <strong>\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3000\uff0d\u3000\u6bce\u6708\u5fb4\u53ce\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5e74\u9593\u5408\u8a08\u984d\u3000\uff1d\u3000\u8ffd\u52a0\u5fb4\u53ce\u984d<\/strong><\/p>\n<\/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\u3001\u8ffd\u52a0\u5fb4\u53ce\u984d\u3092\u52a0\u7b97\u3057\u3066\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u8a08\u7b97\u4f8b\u3011<\/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 \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>\u5e74\u672b\u8abf\u6574\u3067\u300c\u9084\u4ed8\u91d1\u304c\u306a\u3044\u300d\u3068\u3044\u3046\u30b1\u30fc\u30b9\u306f\u3001\u6bce\u6708\u5fb4\u53ce\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5e74\u9593\u5408\u8a08\u984d\u3068\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u65b9\u304c\u591a\u304f\u3001\u8ffd\u52a0\u5fb4\u53ce\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u6276\u990a\u89aa\u65cf\u306e\u5224\u5b9a\u306f\u305d\u306e\u5e74\u306e12\u670831\u65e5\u73fe\u5728\u306e\u72b6\u6cc1\u3067\u884c\u3046\u305f\u3081\u3001\u5e74\u306e\u9014\u4e2d\u3067\u4eba\u6570\u3084\u8981\u4ef6\u304c\u5909\u308f\u308b\u3068\u7a0e\u984d\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<h3>\u9084\u4ed8\u304c\u306a\u304f\u306a\u308b\u4e3b\u306a\u30b1\u30fc\u30b9<\/h3>\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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