{"id":2442,"date":"2015-09-10T12:00:54","date_gmt":"2015-09-10T03:00:54","guid":{"rendered":"https:\/\/payroll.moneyforward.com\/basic\/?p=2442"},"modified":"2025-11-15T11:49:00","modified_gmt":"2025-11-15T02:49:00","slug":"year-end-tax-adjustment-life-insurance-relief","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2442\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u3067\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u66f8\u304d\u65b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01"},"content":{"rendered":"    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/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\/49026\/?provider=pa_basic&provider_info=cv.2442.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>\u4e00\u5b9a\u306e\u751f\u547d\u4fdd\u967a\u6599\u30fb\u5730\u9707\u4fdd\u967a\u6599\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u3092\u652f\u6255\u3046\u3068\u3001\u6240\u5f97\u7a0e\u8a08\u7b97\u3067\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u91d1\u984d\u3092\u4f4e\u304f\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306f\u4f1a\u793e\u304c\u5b9f\u65bd\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5b9a\u3081\u3089\u308c\u305f\u65b9\u6cd5\u3067\u8a08\u7b97\u3055\u308c\u308b\u91d1\u984d\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u4fdd\u967a\u6599\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3084\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a\u6599\u3068\u7533\u544a\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u5b9a\u306e\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u3068\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3067\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u63a7\u9664\u91d1\u984d\u306f\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306b\u5fdc\u3058\u3066\u3001\u5b9a\u3081\u3089\u308c\u305f\u8a08\u7b97\u306b\u3088\u3063\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306f\u4f1a\u793e\u3067\u884c\u3046\u5e74\u672b\u8abf\u6574\u6642\u306b\u3001\u7533\u544a\u66f8\u3092\u8a18\u5165\u3057\u3066\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u4fdd\u967a\u6599\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a\u6599<\/h3>\n<p><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>\u306f\u3001\u6b21\u306e4\u3064\u304c\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u3010\u751f\u547d\u4fdd\u967a\u6599\u3011<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u751f\u547d\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u3092\u5bfe\u8c61\u3068\u3059\u308b\u63a7\u9664\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u5404\u4fdd\u967a\u306b\u8981\u4ef6\u3092\u6e80\u305f\u3059\u6761\u4ef6\u3067\u52a0\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306b\u5fdc\u3058\u305f\u91d1\u984d\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a\u30fb\u8981\u4ef6\u306e\u4e3b\u306a\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"text-align: left;\">\u751f\u547d\u4fdd\u967a<\/th>\n<td style=\"text-align: left;\">1. \u751f\u547d\u4fdd\u967a\u4f1a\u793e\u306a\u3069\u3068\u5951\u7d04\u3057\u305f\u751f\u547d\u4fdd\u967a\u3067\u3042\u308b\u3053\u3068<\/p>\n<p>2. \u4fdd\u967a\u6599\u6255\u3044\u8fbc\u307f\u672c\u4eba\u304b\u914d\u5076\u8005\u3001\u307e\u305f\u306f\u89aa\u65cf\u304c\u4fdd\u967a\u91d1\u5168\u984d\u3092\u53d7\u53d6\u4eba\u3068\u3059\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u4ecb\u8b77\u533b\u7642\u4fdd\u967a<\/th>\n<td style=\"text-align: left;\">1. \u751f\u547d\u4fdd\u967a\u4f1a\u793e\u306a\u3069\u3068\u5951\u7d04\u3057\u305f\u3001\u533b\u7642\u8cbb\u306e\u652f\u6255\u3044\u306b\u5bfe\u3059\u308b\u4fdd\u967a\u3067\u3042\u308b\u3053\u3068<\/p>\n<p>2. \u4fdd\u967a\u6599\u6255\u3044\u8fbc\u307f\u672c\u4eba\u304b\u914d\u5076\u8005\u3001\u307e\u305f\u306f\u89aa\u65cf\u304c\u4fdd\u967a\u91d1\u5168\u984d\u3092\u53d7\u53d6\u4eba\u3068\u3059\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u500b\u4eba\u5e74\u91d1\u4fdd\u967a<\/th>\n<td style=\"text-align: left;\">1. \u4fdd\u967a\u6599\u6255\u3044\u8fbc\u307f\u672c\u4eba\u304b\u914d\u5076\u8005\u304c\u53d7\u53d6\u4eba\u3068\u306a\u3063\u3066\u3044\u308b\u5e74\u91d1\u5951\u7d04\u3067\u3042\u308b\u3053\u3068<\/p>\n<p>2. 10\u5e74\u4ee5\u4e0a\u3001\u5b9a\u671f\u7684\u306b\u4fdd\u967a\u6599\u3092\u6255\u3044\u8fbc\u3080\u3053\u3068<\/p>\n<p>3. \u5e74\u91d1\u53d7\u3051\u53d6\u308a\u306f\u6e8060\u6b73\u4ee5\u964d\u300110\u5e74\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u3010\u5730\u9707\u4fdd\u967a\u6599\u3011<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e73\u621019\u5e74\u306b\u65b0\u8a2d\u3055\u308c\u305f\u3001\u5730\u9707\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u3092\u5bfe\u8c61\u306b\u3059\u308b\u63a7\u9664\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u5e73\u621018\u5e7412\u670831\u65e5\u307e\u3067\u306b\u7de0\u7d50\u3055\u308c\u305f\u3001\u4e00\u5b9a\u306e\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u5951\u7d04\u3082\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u3010\u793e\u4f1a\u4fdd\u967a\u6599\u3011<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u751f\u8a08\u3092\u3072\u3068\u3064\u306b\u3059\u308b\u914d\u5076\u8005\u3084\u89aa\u65cf\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u5bfe\u8c61\u306b\u306a\u308b\u63a7\u9664\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5065\u5eb7\u4fdd\u967a\u6599\u3001\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3001\u8239\u54e1\u4fdd\u967a\u306e\u4fdd\u967a\u6599<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/2252\/\" data-internallinksmanager029f6b8e52c=\"75\" title=\"\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a<\/a>\u6599\u30fb\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7a0e<\/li>\n<li>\u5f8c\u671f\u9ad8\u9f62\u8005\u533b\u7642\u5236\u5ea6\u306e\u4fdd\u967a\u6599<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1932\/\" data-internallinksmanager029f6b8e52c=\"513\" title=\"\u4ecb\u8b77\u4fdd\u967a\u6599\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/a>\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<h4>\u3010\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u3011<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/55826\/\" data-internallinksmanager029f6b8e52c=\"46\" title=\"\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08<\/a>\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5171\u6e08\u5951\u7d04\u306e\u639b\u91d1\u7b49\u3092\u5bfe\u8c61\u306b\u3057\u305f\u63a7\u9664\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u63a7\u9664\u306e\u5bfe\u8c61\u306f\u4ee5\u4e0b\u306e4\u3064\u306e\u307f\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\u3068\u7d50\u3093\u3060\u5171\u6e08\u5951\u7d04\u306e\u639b\u91d1<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1928\/\" data-internallinksmanager029f6b8e52c=\"514\" title=\"\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\">\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1<\/a>\u6cd5\u306b\u57fa\u3065\u304f\u4f01\u696d\u578b\u5e74\u91d1\u52a0\u5165\u8005\u639b\u91d1<\/li>\n<li>\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u6cd5\u306b\u57fa\u3065\u304f\u500b\u4eba\u578b\u5e74\u91d1\u52a0\u5165\u8005\u639b\u91d1<\/li>\n<li>\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u5fc3\u8eab\u969c\u5bb3\u8005\u6276\u990a\u5171\u6e08\u5236\u5ea6\u306e\u639b\u91d1<\/li>\n<\/ul>\n<\/div>\n<h3>\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4fdd\u967a\u6599\u63a7\u9664\u306f\u7533\u544a\u3057\u306a\u3044\u3068\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span>\u7533\u544a\u306f\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u7533\u544a\u5185\u5bb9\u3092\u8a18\u5165\u3057\u3001\u63d0\u51fa\u3057\u3066\u884c\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-4.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-4.jpg\" alt=\"\u4ee4\u548c7\u5e742025\u5e74\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\u65b9\u6cd5_\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"1120\" height=\"792\" class=\"aligncenter size-full wp-image-99719\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-4.jpg 1120w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-4-300x212.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-4-1024x724.jpg 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-4-768x543.jpg 768w\" sizes=\"auto, (max-width: 1120px) 100vw, 1120px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81\u3001<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u8d64\u67a0\u3067\u56f2\u3063\u305f\u90e8\u5206\u304c\u7533\u544a\u5185\u5bb9\u3092\u8a18\u5165\u3059\u308b\u6b04\u3067\u3001\u6b21\u306e\u3088\u3046\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin: 20px 0px; border: 1px solid #333333;\">\u2460 <a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1086\/\" data-internallinksmanager029f6b8e52c=\"45\" title=\"\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u306e\u7533\u544a\u3092\u3059\u308b\u3068\u304d\u306b\u8a18\u5165\u3059\u308b\u6b04\u2461 <a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52305\/\" data-internallinksmanager029f6b8e52c=\"58\" title=\"\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\">\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u306e\u7533\u544a\u3092\u3059\u308b\u3068\u304d\u306b\u8a18\u5165\u3059\u308b\u6b04<\/p>\n<p>\u2462 \u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\u3092\u3059\u308b\u3068\u304d\u306b\u8a18\u5165\u3059\u308b\u6b04<\/p>\n<p>\u2463 \u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u306e\u7533\u544a\u3092\u3059\u308b\u3068\u304d\u306b\u8a18\u5165\u3059\u308b\u6b04<\/p>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u306e\u8a18\u5165\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u4fdd\u967a\u6599\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/h2>\n<p>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u306e\u7b87\u6240\u306b\u3001\u63a7\u9664\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u52a0\u5165\u4fdd\u967a\u306e\u60c5\u5831\u3092\u8a18\u5165\u3057\u3066\u7533\u544a\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5fc5\u8981\u8a18\u5165\u4e8b\u9805\u306f\u4fdd\u967a\u4f1a\u793e\u540d\u3084\u7a2e\u985e\u3001\u5951\u7d04\u8005\u540d\u3001\u53d7\u53d6\u4eba\u540d\u306a\u3069\u3067\u3059\u3002\u751f\u547d\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u5e74\u306e10\u6708\u5f8c\u534a\u304b\u308912\u6708\u524d\u534a\u306b\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u898b\u306a\u304c\u3089\u3001\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-5.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-5.jpg\" alt=\"\u4ee4\u548c7\u5e742025\u5e74\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\u65b9\u6cd5_\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"588\" height=\"604\" class=\"aligncenter size-full wp-image-99720\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-5.jpg 588w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-5-292x300.jpg 292w\" sizes=\"auto, (max-width: 588px) 100vw, 588px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81\u3001<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u8a18\u5165\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u307e\u305a\u300c<strong>\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599<\/strong>\u300d\u306e\u5404\u6b04\u306b\u3001\u6b21\u306e\u5185\u5bb9\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin: 20px 0px; border: 1px solid #333333;\">\u2460 \u4fdd\u967a\u4f1a\u793e\u540d\u2461 \u4fdd\u967a\u7b49\u306e\u7a2e\u985e\uff08\u990a\u8001\u7b49\uff09<\/p>\n<p>\u2462 \u4fdd\u967a\u671f\u9593\u307e\u305f\u306f\u5e74\u91d1\u652f\u6255\u671f\u9593<\/p>\n<p>\u2463 \u4fdd\u967a\u5951\u7d04\u8005\u306e\u6c0f\u540d<\/p>\n<p>\u2464 \u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u306e\u6c0f\u540d\u3068\u7d9a\u67c4<\/p>\n<p>\u2465 1\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599<\/p>\n<p>\u2466 \u65b0\u5951\u7d04\u3068\u65e7\u5951\u7d04\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u305f\u305d\u308c\u305e\u308c\u306e\u4fdd\u967a\u6599\u306e\u5408\u8a08\u984d<\/p>\n<p>\u2467 \u2466\u304b\u3089\u8a08\u7b97\u3055\u308c\u308b\u65b0\u5951\u7d04\u3068\u65e7\u5951\u7d04\u306e\u305d\u308c\u305e\u308c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u984d\uff08\u6700\u9ad8\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u6700\u9ad8\u984d\uff09<\/p>\n<p>\u2468 \u2467\u306e2\u3064\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\uff08\u6700\u9ad8\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u6700\u9ad8\u984d\uff09<\/p>\n<p>\u2469 \u2468\u3068\u65e7\u5951\u7d04\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u984d\u306e\u3046\u3061\u3001\u5927\u304d\u3044\u307b\u3046\u306e\u91d1\u984d\uff08\u6700\u9ad8\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u6700\u9ad8\u984d\uff09<\/p>\n<p>\u6b21\u306b\u300c\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u300d\u306e\u5404\u6b04\u306b\u300c\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u300d\u306e\u2460\u304b\u3089\u2465\u307e\u3067\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u246a\u3068\u246b\u306f\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u246a \u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u5408\u8a08\u984d<\/p>\n<p>\u246b \u246a\u304b\u3089\u8a08\u7b97\u3055\u308c\u308b\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u306b\u3064\u3044\u3066\u306e\u63a7\u9664\u984d<\/p>\n<p>\u300c\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u300d\u306f\u300c\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u300d\u306e\u8a18\u5165\u3068\u540c\u3058\u3067\u3059\u3002\u246c\u306b\u306f\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306b\u3064\u3044\u3066\u306e\u63a7\u9664\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u2469\u3068\u246b\u3068\u246c\u306e\u5408\u8a08\u984d\u3092\u3001\u246d\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<h3>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u306e\u7b87\u6240\u306b\u3001\u63a7\u9664\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u52a0\u5165\u4fdd\u967a\u306e\u60c5\u5831\u3092\u8a18\u5165\u3057\u3066\u7533\u544a\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5fc5\u8981\u8a18\u5165\u4e8b\u9805\u306f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u6b04\u3068\u540c\u69d8\u3001\u4fdd\u967a\u4f1a\u793e\u540d\u3084\u7a2e\u985e\u3001\u4fdd\u967a\u671f\u9593\u3001\u5951\u7d04\u8005\u540d\u306a\u3069\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-3.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-3.jpg\" alt=\"\u4ee4\u548c7\u5e742025\u5e74\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\u65b9\u6cd5_\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"431\" height=\"278\" class=\"aligncenter size-full wp-image-99721\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-3.jpg 431w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-3-300x194.jpg 300w\" sizes=\"auto, (max-width: 431px) 100vw, 431px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81\u3001<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5404\u6b04\u306b\u8a18\u5165\u3059\u308b\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin: 20px 0px; border: 1px solid #333333;\">\u2460 \u4fdd\u967a\u4f1a\u793e\u540d\u2461 \u4fdd\u967a\u306e\u7a2e\u985e\uff08\u5730\u9707\u3084\u5b9a\u671f\u306a\u3069\uff09<\/p>\n<p>\u2462 \u4fdd\u967a\u671f\u9593\uff081\u5e74\u30845\u5e74\u306a\u3069\uff09<\/p>\n<p>\u2463 \u5951\u7d04\u8005\u540d\u3068\u5c45\u4f4f\u8005\u540d<\/p>\n<p>\u2464 \u5730\u9707\u304b\u65e7\u9577\u671f\u306e\u3069\u3061\u3089\u304b\u3092\u30de\u30fc\u30af<\/p>\n<p>\u2465 1\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599<\/p>\n<p>\u2466 \u5730\u9707\u4fdd\u967a\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u5408\u8a08\u984d<\/p>\n<p>\u2467 \u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u5408\u8a08\u984d<\/p>\n<p>\u2468 \u2466\u306e\u91d1\u984d\uff08\u6700\u9ad850,000\u5186\uff09<\/p>\n<p>\u2469 \u2468\u304b\u3089\u8a08\u7b97\u3055\u308c\u308b\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d\uff08\u6700\u9ad815,000\u5186\uff09<\/p>\n<p>\u246a \u2468\u3068\u2469\u306e\u5408\u8a08\u984d\uff08\u6700\u9ad850,000\u5186\uff09<\/p>\n<\/div>\n<h3>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u6b04\u306b\u3001\u63a7\u9664\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u60c5\u5831\u3092\u8a18\u5165\u3057\u3066\u7533\u544a\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5fc5\u8981\u8a18\u5165\u4e8b\u9805\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u7a2e\u985e\u3084\u4fdd\u967a\u6599\u652f\u6255\u5148\u3001\u8cbb\u7528\u8ca0\u62c5\u8005\u540d\u306a\u3069\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-2.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-2.jpg\" alt=\"\u4ee4\u548c7\u5e742025\u5e74\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\u65b9\u6cd5_\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"429\" height=\"122\" class=\"aligncenter size-full wp-image-99722\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-2.jpg 429w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-2-300x85.jpg 300w\" sizes=\"auto, (max-width: 429px) 100vw, 429px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81\u3001<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5404\u6b04\u306b\u8a18\u5165\u3059\u308b\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin: 20px 0px; border: 1px solid #333333;\">\u2460 \u793e\u4f1a\u4fdd\u967a\u306e\u7a2e\u985e\u2461 \u4fdd\u967a\u6599\u652f\u6255\u5148<\/p>\n<p>\u2462 \u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3059\u308b\u8005\u306e\u6c0f\u540d<\/p>\n<p>\u2463 1\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599<\/p>\n<p>\u2464 \u652f\u6255\u3063\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5408\u8a08\u984d<\/p>\n<\/div>\n<h3>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u306f\u3001\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u306e\u6b04\u306b\u3001\u63a7\u9664\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u639b\u91d1\u306e\u60c5\u5831\u3092\u8a18\u5165\u3057\u3066\u7533\u544a\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5fc5\u8981\u8a18\u5165\u4e8b\u9805\u306f\u652f\u6255\u3063\u305f\u639b\u91d1\u306e\u91d1\u984d\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/01\/image2.png\" alt=\"\" width=\"431\" height=\"195\" class=\"aligncenter size-full wp-image-51118\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/01\/image2.png 431w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/01\/image2-300x136.png 300w\" sizes=\"auto, (max-width: 431px) 100vw, 431px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81\u3001<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u306e\u5404\u6b04\u306b\u8a18\u5165\u3059\u308b\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin: 20px 0px; border: 1px solid #333333;\">\n<p>\u2460 1\u5e74\u9593\u306e\u5404\u652f\u6255\u3044\u639b\u91d1<\/p>\n<p>\u2461 \u652f\u6255\u3063\u305f\u639b\u91d1\u306e\u5408\u8a08\u984d<\/p>\n<\/div>\n<h2>\u4fdd\u967a\u6599\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4fdd\u967a\u6599\u63a7\u9664\u984d\u306f4\u3064\u306e\u63a7\u9664\u984d\uff08\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u984d\u30fb\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u984d\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u984d\u30fb\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u984d\uff09\u306e\u5408\u8a08\u984d\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u308c\u305e\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u5951\u7d04\u65e5\u304c\u5e73\u621024\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u300c\u65b0\u751f\u547d\u4fdd\u967a\u6599\u300d\u3068\u3001\u5951\u7d04\u65e5\u304c\u5e73\u621023\u5e7412\u670831\u65e5\u4ee5\u524d\u306e\u300c\u65e7\u751f\u547d\u4fdd\u967a\u6599\u300d\u3068\u306f\u3001\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/01\/image1-2.png\" alt=\"\" width=\"969\" height=\"278\" class=\"aligncenter size-full wp-image-51122\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/01\/image1-2.png 969w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/01\/image1-2-300x86.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/01\/image1-2-768x220.png 768w\" sizes=\"auto, (max-width: 969px) 100vw, 969px\" \/><\/p>\n<p><b>\u3010\u5951\u7d04\u65e5\u304c\u5e73\u621024\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u300c\u65b0\u751f\u547d\u4fdd\u967a\u6599\u300d\u306e\u8a08\u7b97\u65b9\u6cd5\u3011<\/b><\/p>\n<p>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u306b\u5bfe\u3059\u308b\u63a7\u9664\u984d\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u7b49<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">20,000 \u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">20,000 \u5186\u8d85 40,000 \u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b491\uff0f2\uff0b10,000 \u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">40,000 \u5186\u8d85 80,000 \u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\uff0f4\uff0b20,000 \u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">80,000 \u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b 40,000 \u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u3001\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u65b0\u5951\u7d04\u306b\u304a\u3051\u308b\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d\u304c\u3001\u4ee4\u548c8\u5e74\u5206\u306b\u9650\u3063\u3066\u4e0b\u8a18\u306e\u3088\u3046\u306b\u5909\u66f4\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9593\u306e\u65b0\u751f\u547d\u4fdd\u967a\u6599<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">30,000 \u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u65b0\u751f\u547d\u4fdd\u967a\u6599\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">30,000 \u5186\u8d85 60,000 \u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u65b0\u751f\u547d\u4fdd\u967a\u6599\u00d71\uff0f2\uff0b15,000 \u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">60,000 \u5186\u8d85 120,000 \u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u65b0\u751f\u547d\u4fdd\u967a\u6599\u00d71\uff0f4\uff0b30,000 \u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">120,000 \u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b 60,000 \u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u63a7\u9664\u984d\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u300123\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u304a\u3088\u3073\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u542b\u3081\u305f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u4e0a\u9650\u984d\u81ea\u4f53\u306f\u3001120,000\u5186\u304b\u3089\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><b>\u3010\u5e73\u621023\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u5951\u7d04\u3057\u305f\u300c\u65e7\u751f\u547d\u4fdd\u967a\u6599\u300d\u306e\u8a08\u7b97\u65b9\u6cd5\u3011<\/b><\/p>\n<p>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u306b\u5bfe\u3059\u308b\u63a7\u9664\u984d\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u7b49<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">25,000 \u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">25,000 \u5186\u8d85 50,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d72\uff0f1\uff0b12,500 \u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">50,000\u5186\u8d85 100,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d74\uff0f1\uff0b25,000 \u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100,000\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b 50,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u3010\u300c\u65b0\u751f\u547d\u4fdd\u967a\u6599\u300d\u3068\u300c\u65e7\u751f\u547d\u4fdd\u967a\u6599\u300d\u4e21\u65b9\u306e\u5951\u7d04\u304c\u3042\u308b\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u3011<\/b><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u751f\u547d\u4fdd\u967a\u3068\u65e7\u751f\u547d\u4fdd\u967a\u306e\u4e21\u65b9\u306b\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u4fdd\u967a\u6599\u63a7\u9664\u984d\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u305f\u63a7\u9664\u984d\u306e\u5408\u8a08\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u5408\u8a08\u3057\u305f\u63a7\u9664\u984d\u306e\u4e0a\u9650\u306f40,000\u5186\u3001\u65e7\u751f\u547d\u4fdd\u967a\u306e\u63a7\u9664\u984d\u306e\u4e0a\u9650\u306f50,000\u5186\u3067\u3042\u308b\u305f\u3081\u3001\u65e7\u751f\u547d\u4fdd\u967a\u306e\u63a7\u9664\u984d\u306e\u307b\u3046\u304c\u591a\u3044\u5834\u5408\u306f\u65e7\u751f\u547d\u4fdd\u967a\u306e\u63a7\u9664\u984d\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a target=\"_blank\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1140.htm\" rel=\"noopener\">No.1140\u2003\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u306b\u5bfe\u3059\u308b\u63a7\u9664\u984d\uff08\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u5951\u7d04\u3082\u542b\u307e\u308c\u308b\u5834\u5408\uff09\u306f\u4e0b\u8a18\u306e\u8868\u306e\u901a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u306a\u304a\u3001\u5730\u9707\u4fdd\u967a\u6599\u306e\u307f\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u63a7\u9664\u984d\u2460\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u652f\u6255\u4fdd\u967a\u6599\u304c50,000\u5186\u4ee5\u4e0b\uff1a\u652f\u6255\u4fdd\u967a\u6599\u5168\u984d<\/li>\n<li>\u652f\u6255\u4fdd\u967a\u6599\u304c50,001\u5186\u4ee5\u4e0a\uff1a\u4e00\u5f8b50,000\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u304c\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\u306e\u307f\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u63a7\u9664\u984d\u2461\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u652f\u6255\u4fdd\u967a\u6599\u304c10,000\u5186\u4ee5\u4e0b\uff1a\u652f\u6255\u4fdd\u967a\u6599\u5168\u984d<\/li>\n<li>\u652f\u6255\u4fdd\u967a\u6599\u304c10,001\u5186\uff5e20,000\u5186\uff1a\u652f\u6255\u4fdd\u967a\u6599\u00d71\uff0f2\uff0b5,000\u5186<\/li>\n<li>\u652f\u6255\u4fdd\u967a\u6599\u304c20,001\u5186\u4ee5\u4e0a\uff1a\u4e00\u5f8b15,000\u5186<\/li>\n<\/ul>\n<\/div>\n<table>\n<tbody>\n<tr>\n<th style=\"text-align: left;\">\u2460\u3068\u2461\u306e\u5408\u8a08\u984d<\/th>\n<th style=\"text-align: left;\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">50,000 \u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u5408\u8a08\u984d\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">50,000 \u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b50,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u984d\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a\u6599\u652f\u6255\u984d\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u3067\u3059\u3002<\/b><\/span>\u4e0a\u9650\u306f\u306a\u304f\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3084\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306e\u3088\u3046\u306a\u8a08\u7b97\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u984d\u3068\u540c\u69d8\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u984d\u306f\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a\u6599\u652f\u6255\u984d\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u3067\u3059\u3002<\/p>\n<h2>\u4fdd\u967a\u6599\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u4e8b\u9805<\/h2>\n<p>\u4fdd\u967a\u6599\u63a7\u9664\u984d\u3092\u3001\u8a08\u7b97\u3059\u308b\u3068\u304d\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\uff081\uff09\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u4e8b\u9805<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u306e\u652f\u6255\u4fdd\u967a\u6599\u306f\u3001\u305d\u306e\u5e74\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u91d1\u984d\u304b\u3089\u3001\u305d\u306e\u5e74\u306b\u53d7\u3051\u53d6\u3063\u305f\u5270\u4f59\u91d1\u3084\u5272\u623b\u91d1\u3092\u3001\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7279\u7d04\u4ed8\u306e\u5834\u5408\u306f\u3001\u4e3b\u5951\u7d04\u5206\u3068\u7279\u7d04\u5206\u306b\u5fdc\u3058\u3066\u3001\u5bfe\u5fdc\u3059\u308b\u5270\u4f59\u91d1\u306e\u5206\u914d\u7b49\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u4fdd\u967a\u6599\u304b\u3089\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306f\u3001\u4fdd\u967a\u4f1a\u793e\u306a\u3069\u304b\u3089\u5c4a\u304f\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u3088\u304f\u78ba\u8a8d\u3057\u3066\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u30fb\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u63a7\u9664\u984d\u306e\u4e0a\u9650\u306f\u305d\u308c\u305e\u308c40,000\u5186\u3067\u3001\u5408\u8a08120,000\u5186\u304c\u63a7\u9664\u306e\u9650\u5ea6\u984d<\/strong>\u3067\u3059\u3002<\/p>\n<h3>\uff082\uff09\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u4e8b\u9805<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u5730\u9707\u3084\u5674\u706b\u3001\u6d25\u6ce2\u304c\u539f\u56e0\u3067\u8d77\u3053\u3063\u305f\u706b\u707d\u7b49\u306b\u3088\u308b\u640d\u5bb3\uff08\u5730\u9707\u7b49\u640d\u5bb3\uff09\u306b\u5099\u3048\u308b\u4fdd\u967a\u6599\u652f\u6255\u3044\u306b\u3064\u3044\u3066\u306e\u63a7\u9664\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\u652f\u6255\u3044\u3082\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3072\u3068\u3064\u306e\u640d\u5bb3\u4fdd\u967a\u5951\u7d04\u307e\u305f\u306f\u3001\u3072\u3068\u3064\u306e\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u5951\u7d04\u306b\u3082\u3068\u3065\u3044\u3066\u3001\u5730\u9707\u4fdd\u967a\u6599\u304a\u3088\u3073\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\u306e\u53cc\u65b9\u306e\u652f\u6255\u3044\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u9078\u629e\u306b\u3088\u3063\u3066\u3044\u305a\u308c\u304b\u4e00\u65b9\u306b\u306e\u307f\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u63a7\u9664\u984d\u306e\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<\/p>\n<h3>\uff083\uff09\u793e\u4f1a\u4fdd\u967a\u6599\u30fb\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u4e8b\u9805<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u6599\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306f\u7533\u544a\u3057\u306a\u304f\u3066\u3082\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u4fdd\u967a\u6599\u63a7\u9664\u3092\u53d7\u3051\u308b\u3068\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4fdd\u967a\u6599\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u63d0\u51fa\u3059\u308b\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u306f\u3001\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u3092\u884c\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306b\u306f\u3001\u4fdd\u967a\u6599\u652f\u6255\u5148\u304c\u767a\u884c\u3059\u308b\u8a3c\u660e\u66f8\u985e\u304c\u8a72\u5f53\u3057\u3001\u307b\u3068\u3093\u3069\u306e\u4fdd\u967a\u4f1a\u793e\u306f\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u306b\u5408\u308f\u305b\u3066\u9001\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u53d7\u3051\u53d6\u308a\u5f8c\u306f\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3001\u7d1b\u5931\u3057\u306a\u3044\u3088\u3046\u306b\u6c17\u3092\u3064\u3051\u3066\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u5fc5\u8981\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3011<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u306a\u3069\u304c\u767a\u884c\u3059\u308b\u8a3c\u660e\u66f8\u985e<\/li>\n<li>\u91d1\u984d\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u3059\u3079\u3066\u306b\u3064\u3044\u3066\u5fc5\u8981<\/li>\n<\/ul>\n<\/div>\n<p>\u203b\u305f\u3060\u3057\u65e7\u5951\u7d04\u306e\u751f\u547d\u4fdd\u967a\u3067\u4e00\u5951\u7d04\u306e\u4fdd\u967a\u6599\uff08\u5270\u4f59\u91d1\u3084\u5272\u623b\u91d1\u306e\u5dee\u3057\u5f15\u304d\u5f8c\uff099,000\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3092\u9664\u304f<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u3011<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u640d\u5bb3\u4fdd\u967a\u4f1a\u793e\u306a\u3069\u304c\u767a\u884c\u3059\u308b\u8a3c\u660e\u66f8\u985e<\/li>\n<li>\u91d1\u984d\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u3059\u3079\u3066\u306b\u3064\u3044\u3066\u5fc5\u8981<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3011<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3084\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u639b\u91d1\u306b\u3064\u3044\u3066\u539a\u751f\u52b4\u50cd\u7701\u3084\u5404\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u304c\u767a\u884c\u3059\u308b\u8a3c\u660e\u66f8<\/li>\n<li>\u305d\u306e\u307b\u304b\u306b\u3064\u3044\u3066\u306f\u6dfb\u4ed8\u66f8\u985e\u4e0d\u8981<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u3011<\/div>\n<p>\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u4e0d\u8981\u3002\u305f\u3060\u3057\u3001\u672c\u4eba\u304c\u76f4\u63a5\u652f\u6255\u3063\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u91d1\u984d\u306b\u95a2\u4fc2\u306a\u304f\u3001\u652f\u6255\u3063\u305f\u8a3c\u660e\u66f8\u985e\u3059\u3079\u3066\u304c\u5fc5\u8981<\/p>\n<\/div>\n<h2>\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\u66f8\u306e\u8a18\u5165\u65b9\u6cd5\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3088\u3046<\/h2>\n<p><span style=\"background-color: 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