{"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":"2026-09-09T16:59:09","modified_gmt":"2026-09-09T07:59:09","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\u30fb\u8a18\u5165\u4f8b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01"},"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\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306f\u3069\u3046\u66f8\u304f\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u898b\u306a\u304c\u3089\u30014\u3064\u306e\u63a7\u9664\u6b04\u306b\u5951\u7d04\u306e\u5185\u5bb9\u3068\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u63a7\u9664\u306e\u7a2e\u985e\u3054\u3068\u306b\u8a18\u5165\u3059\u308b\u6b04\u304c\u5206\u304b\u308c\u308b<\/li>\n<li>\u91d1\u984d\u306f\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u7533\u544a\u984d\u3092\u4f7f\u3046<\/li>\n<li>\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u8a08\u7b97\u5f0f\u304c1\u3064\u5897\u3048\u305f<\/li>\n<\/ul>\n<p>\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\n<\/p><\/div>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u3084\u5730\u9707\u4fdd\u967a\u6599\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u3068\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3067\u4fdd\u967a\u6599\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u5206\u306f\u69d8\u5f0f\u304c\u5909\u308f\u308a\u3001\u8a18\u5165\u6b04\u3068\u8a08\u7b97\u5f0f\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u6b04\u3054\u3068\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u5e74\u672b\u8abf\u6574\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306f\u7533\u544a\u304c\u5fc5\u8981<\/h2>\n<p>\u4fdd\u967a\u6599\u63a7\u9664\u306f\u7533\u544a\u3057\u306a\u3044\u3068\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\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\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u63d0\u51fa\u3092\u5fd8\u308c\u305f\u5834\u5408\u3067\u3082\u3001\u78ba\u5b9a\u7533\u544a\uff08\u9084\u4ed8\u7533\u544a\uff09\u3092\u884c\u3048\u3070\u5f8c\u304b\u3089\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u9084\u4ed8\u7533\u544a\u306f\u5bfe\u8c61\u3068\u306a\u308b\u5e74\u306e\u7fcc\u5e741\u67081\u65e5\u304b\u30895\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u624b\u7d9a\u304d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/hokenkojo53315.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/hokenkojo53315.jpg\" alt=\"\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"980\" height=\"700\" class=\"aligncenter size-full wp-image-124289\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/hokenkojo53315.jpg 980w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/hokenkojo53315-300x214.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/hokenkojo53315-768x549.jpg 768w\" sizes=\"auto, (max-width: 980px) 100vw, 980px\" \/><\/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<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u4ee4\u548c8\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<h3>4\u3064\u306e\u63a7\u9664\u6b04\u306b\u5206\u304b\u308c\u3066\u3044\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7533\u544a\u66f8\u306f\u3001\u751f\u547d\u4fdd\u967a\u6599\u3001\u5730\u9707\u4fdd\u967a\u6599\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u306e4\u3064\u306e\u63a7\u9664\u6b04\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u5bfe\u8c61\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u63a7\u9664\u6b04<\/th>\n<th>\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u2460\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u30fb\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599<br \/>\n\u30fb\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599<br \/>\n\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2461\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u30fb\u5730\u9707\u4fdd\u967a\u6599<br \/>\n\u30fb\u5e73\u621018\u5e7412\u670831\u65e5\u307e\u3067\u306b\u5951\u7d04\u3057\u305f\u4e00\u5b9a\u306e\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2462\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u30fb\u56fd\u6c11\u5e74\u91d1<br \/>\n\u30fb\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a<br \/>\n\u30fb\u5f8c\u671f\u9ad8\u9f62\u8005\u533b\u7642\u5236\u5ea6<br \/>\n\u30fb\u4ecb\u8b77\u4fdd\u967a\u306a\u3069\u306e\u4fdd\u967a\u6599<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2463\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u30fb\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08<br \/>\n\u30fb\u4f01\u696d\u578bDC\uff08\u4f01\u696d\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff09<br \/>\n\u30fbiDeCo\uff08\u500b\u4eba\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff09<br \/>\n\u30fb\u5fc3\u8eab\u969c\u5bb3\u8005\u6276\u990a\u5171\u6e08\u5236\u5ea6\u306e\u639b\u91d1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u306e\u3059\u3079\u3066\u304c\u672c\u4eba\u304b\u914d\u5076\u8005\u3001\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u3067\u3042\u308b\u5951\u7d04\u3067\u3059\u3002\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u306b\u3064\u3044\u3066\u306f\u3001\u4fdd\u967a\u6599\u309210\u5e74\u4ee5\u4e0a\u306b\u308f\u305f\u3063\u3066\u5b9a\u671f\u7684\u306b\u6255\u3044\u8fbc\u307f\u3001\u5e74\u91d1\u306e\u53d7\u3051\u53d6\u308a\u304c\u6e8060\u6b73\u4ee5\u964d\u306710\u5e74\u4ee5\u4e0a\u3042\u308b\u3053\u3068\u306a\u3069\u306e\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u5909\u308f\u3063\u305f\u70b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5206\u306e\u69d8\u5f0f\u3067\u306f\u3001\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u306e\u6b04\u306b\u300c\u5e74\u9f6223\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u306e\u6709\u7121\u300d\u3092\u9078\u3076\u7b87\u6240\u304c\u52a0\u308f\u308a\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u3001\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u4e0a\u9650\u304c60,000\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u4f34\u3044\u3001\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f\u30823\u7a2e\u985e\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"40%\">\u8a08\u7b97\u5f0f<\/th>\n<th width=\"60%\">\u4f7f\u3046\u5834\u9762<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u8a08\u7b97\u5f0f\u2160<br \/>\n\uff08\u65b0\u4fdd\u967a\u6599\u7b49\u7528\uff09<\/td>\n<td style=\"text-align: left;\">23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u306a\u3044\u5834\u5408\u306e\u65b0\u4fdd\u967a\u6599\u7b49<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8a08\u7b97\u5f0f\u2161<br \/>\n\uff0823\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u65b0\u4fdd\u967a\u6599\u7b49\u7528\uff09<\/td>\n<td style=\"text-align: left;\">23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306e\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8a08\u7b97\u5f0f\u2162<br \/>\n\uff08\u65e7\u4fdd\u967a\u6599\u7b49\u7528\uff09<\/td>\n<td style=\"text-align: left;\">\u65e7\u4fdd\u967a\u6599\u7b49\uff08\u6276\u990a\u89aa\u65cf\u306e\u6709\u7121\u3092\u554f\u308f\u306a\u3044\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u7279\u4f8b\u306f\u4ee4\u548c8\u5e74\u5206\u3068\u4ee4\u548c9\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u524d\u5e74\u306e\u7528\u7d19\u3068\u306f\u6b04\u306e\u914d\u7f6e\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u914d\u5e03\u3055\u308c\u305f\u4ee4\u548c8\u5e74\u5206\u306e\u69d8\u5f0f\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/h2>\n<p>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306f\u63a7\u9664\u6b04\u3054\u3068\u306b\u3001\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u8a18\u5165\u3057\u307e\u3059\u3002\u3044\u305a\u308c\u3082\u3001\u4fdd\u967a\u4f1a\u793e\u306a\u3069\u304b\u3089\u5c4a\u304f\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u898b\u306a\u304c\u3089\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u66f8\u304d\u65b9<\/h3>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u7533\u544a\u66f8\u306e\u5de6\u534a\u5206\u306b\u3042\u308b\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u984d\u306e\u4e0a\u9650\u306f120,000\u5186\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4fdd\u967a\u4f1a\u793e\u304b\u308910\u6708\u4e0b\u65ec\u304b\u308912\u6708\u4e0a\u65ec\u306b\u5c4a\u304f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u898b\u306a\u304c\u3089\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\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<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-5.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-5.png\" alt=\"\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664_\u4ee4\u548c8\u5e742026\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"930\" height=\"995\" class=\"aligncenter size-full wp-image-99531\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-5.png 930w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-5-280x300.png 280w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-5-768x822.png 768w\" sizes=\"auto, (max-width: 930px) 100vw, 930px\" \/><\/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<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u4ee4\u548c8\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<h4>\u5951\u7d04\u3054\u3068\u306e\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b<\/h4>\n<p>\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u3001\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u3001\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u3044\u305a\u308c\u3082\u3001\u8a18\u5165\u3059\u308b\u9805\u76ee\u306f\u5171\u901a\u3067\u3059\u3002\u5951\u7d04\u3054\u3068\u306b\u6b21\u306e\u5185\u5bb9\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4fdd\u967a\u4f1a\u793e\u7b49\u306e\u540d\u79f0<\/li>\n<li>\u4fdd\u967a\u7b49\u306e\u7a2e\u985e\uff08\u990a\u8001\u3001\u533b\u7642\u306a\u3069\uff09<\/li>\n<li>\u4fdd\u967a\u671f\u9593\u307e\u305f\u306f\u5e74\u91d1\u652f\u6255\u671f\u9593<\/li>\n<li>\u4fdd\u967a\u7b49\u306e\u5951\u7d04\u8005\u306e\u6c0f\u540d<\/li>\n<li>\u4fdd\u967a\u91d1\u7b49\u306e\u53d7\u53d6\u4eba\u306e\u6c0f\u540d\u3068\u7d9a\u67c4<\/li>\n<li>\u65b0\u30fb\u65e7\u306e\u533a\u5206\uff08\u3069\u3061\u3089\u304b\u3092\u4e38\u3067\u56f2\u3080\uff09<\/li>\n<li>\u672c\u5e74\u4e2d\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d<\/li>\n<\/ul>\n<\/div>\n<p>\u91d1\u984d\u306e\u6b04\u306b\u306f\u3001\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u300c\u53c2\u8003\u984d\uff08\u7533\u544a\u984d\uff09\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u767a\u884c\u6642\u70b9\u307e\u3067\u306e\u652f\u6255\u984d\u3067\u3042\u308b\u300c\u8a3c\u660e\u984d\u300d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u30022011\u5e7412\u670831\u65e5\u4ee5\u524d\u306e\u5951\u7d04\u304c\u65e7\u30012012\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u5951\u7d04\u304c\u65b0\u3067\u3059\u3002<\/p>\n<h4>\u5408\u8a08\u984d\u3092\u96c6\u8a08\u3059\u308b<\/h4>\n<p>\u8a18\u5165\u3057\u305f\u91d1\u984d\u3092\u3001\u533a\u5206\u3054\u3068\u306bA\u6b04\u304b\u3089E\u6b04\u3078\u96c6\u8a08\u3057\u307e\u3059\u3002\u5404\u6b04\u306e\u5bfe\u5fdc\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6b04<\/th>\n<th>\u96c6\u8a08\u3059\u308b\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">A<\/td>\n<td style=\"text-align: left;\">\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u306e\u3046\u3061\u65b0\u4fdd\u967a\u6599\u7b49\u306e\u5408\u8a08\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">B<\/td>\n<td style=\"text-align: left;\">\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u306e\u3046\u3061\u65e7\u4fdd\u967a\u6599\u7b49\u306e\u5408\u8a08\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">C<\/td>\n<td style=\"text-align: left;\">\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u306e\u5408\u8a08\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">D<\/td>\n<td style=\"text-align: left;\">\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u3046\u3061\u65b0\u4fdd\u967a\u6599\u7b49\u306e\u5408\u8a08\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">E<\/td>\n<td style=\"text-align: left;\">\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u3046\u3061\u65e7\u4fdd\u967a\u6599\u7b49\u306e\u5408\u8a08\u984d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u306b\u306f\u65b0\u65e7\u306e\u533a\u5206\u304c\u306a\u3044\u305f\u3081\u3001C\u6b04\u306b\u307e\u3068\u3081\u3066\u96c6\u8a08\u3057\u307e\u3059\u3002<\/p>\n<h4>\u8a08\u7b97\u5f0f\u306b\u3042\u3066\u306f\u3081\u3066\u63a7\u9664\u984d\u3092\u51fa\u3059<\/h4>\n<p>\u96c6\u8a08\u3057\u305f\u91d1\u984d\u3092\u3001\u7533\u544a\u66f8\u306e\u4e0b\u90e8\u306b\u3042\u308b\u8a08\u7b97\u5f0f\u306b\u3042\u3066\u306f\u3081\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306e\u5185\u5bb9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u8a08\u7b97\u5f0f\u2160\uff08\u65b0\u4fdd\u967a\u6599\u7b49\u7528\uff09\u3011A\u3001C\u3001D\u306e\u91d1\u984d\u306b\u4f7f\u3044\u307e\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;\">20,001\u5186\u301c40,000\u5186<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\uff0f2\uff0b10,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">40,001\u5186\u301c80,000\u5186<\/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;\">80,001\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b40,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3010\u8a08\u7b97\u5f0f\u2161\uff0823\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u65b0\u4fdd\u967a\u6599\u7b49\u7528\uff09\u3011A\u306e\u91d1\u984d\u306b\u4f7f\u3044\u307e\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;\">30,000\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;\">30,001\u5186\u301c60,000\u5186<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\uff0f2\uff0b15,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">60,001\u5186\u301c120,000\u5186<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\uff0f4\uff0b30,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">120,001\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b60,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3010\u8a08\u7b97\u5f0f\u2162\uff08\u65e7\u4fdd\u967a\u6599\u7b49\u7528\uff09\u3011B\u3001E\u306e\u91d1\u984d\u306b\u4f7f\u3044\u307e\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;\">25,001\u5186\u301c50,000\u5186<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\uff0f2\uff0b12,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">50,001\u5186\u301c100,000\u5186<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\uff0f4\uff0b25,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100,001\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b50,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u5165\u3059\u308b\u6b04\u306f\u3001\u533a\u5206\u306b\u3088\u3063\u3066\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\uff08\u6276\u990a\u89aa\u65cf\u3042\u308a\uff09<\/b>\uff1a<br \/>\n\u2461\u6b04\uff08A\u3092\u8a08\u7b97\u5f0f\u2161\uff09\u3068\u2464\u6b04\uff08\u2461\uff0b\u2462\uff09\u3092\u8a18\u5165\u3057\u3001\u30a4\u6b04\u306b\u2464\u6b04\u306e\u91d1\u984d\u3092\u66f8\u304f<\/li>\n<li><b>\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\uff08\u305d\u308c\u4ee5\u5916\uff09<\/b>\uff1a<br \/>\n\u2460\u6b04\uff08A\u3092\u8a08\u7b97\u5f0f\u2160\uff09\u3068\u2463\u6b04\uff08\u2460\uff0b\u2462\uff09\u3092\u8a18\u5165\u3057\u3001\u30a4\u6b04\u306b\u2462\u6b04\u3068\u2463\u6b04\u306e\u3044\u305a\u308c\u304b\u5927\u304d\u3044\u91d1\u984d\u3092\u66f8\u304f<\/li>\n<li><b>\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599<\/b>\uff1a<br \/>\nC\u6b04\u306e\u91d1\u984d\u3092\u8a08\u7b97\u5f0f\u2160\u306b\u3042\u3066\u306f\u3081\u3001\u30ed\u6b04\u306b\u8a18\u5165\u3059\u308b\uff08\u4e0a\u965040,000\u5186\uff09<\/li>\n<li><b>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599<\/b>\uff1a<br \/>\n\u2465\u6b04\uff08D\u3092\u8a08\u7b97\u5f0f\u2160\uff09\u3068\u2466\u6b04\uff08E\u3092\u8a08\u7b97\u5f0f\u2162\uff09\u3001\u2467\u6b04\uff08\u2465\uff0b\u2466\uff09\u3092\u8a18\u5165\u3057\u3001\u30cf\u6b04\u306b\u2466\u6b04\u3068\u2467\u6b04\u306e\u3044\u305a\u308c\u304b\u5927\u304d\u3044\u91d1\u984d\u3092\u66f8\u304f<\/li>\n<\/ul>\n<\/div>\n<p>\u2462\u6b04\u306fB\u6b04\u306e\u91d1\u984d\u3092\u8a08\u7b97\u5f0f\u2162\u306b\u3042\u3066\u306f\u3081\u305f\u91d1\u984d\u3067\u3059\u3002\u2461\u6b04\u3068\u2464\u6b04\u306e\u4e0a\u9650\u306f60,000\u5186\u3001\u2460\u6b04\u3068\u2463\u6b04\u306e\u4e0a\u9650\u306f40,000\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u3001\u30a4\u6b04\u3001\u30ed\u6b04\u3001\u30cf\u6b04\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u304c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u984d\u3067\u3059\u3002\u4e0a\u9650\u306f120,000\u5186\u3067\u30011\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<h4>23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306e\u8a18\u5165<\/h4>\n<p>\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u300c\u6709\u300d\u3092\u9078\u3073\u3001\u2606\u6b04\u306b\u6276\u990a\u89aa\u65cf\u306e\u60c5\u5831\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u8a18\u5165\u3059\u308b\u306e\u306f\u6c0f\u540d\u3068\u30d5\u30ea\u30ac\u30ca\u3001\u500b\u4eba\u756a\u53f7\u3001\u751f\u5e74\u6708\u65e5\u3001\u7d9a\u67c4\u3001\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u3067\u3059\u3002<\/p>\n<p>\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b23\u6b73\u672a\u6e80\uff08\u5e73\u621016\u5e741\u67082\u65e5\u4ee5\u5f8c\u751f\u307e\u308c\uff09\u306e\u89aa\u65cf\u3067\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u304c62\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u3060\u3051\u306a\u3089\u53ce\u5165136\u4e07\u5186\u4ee5\u4e0b\uff09\u306e\u4eba\u3067\u3059\u30022\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306f\u3044\u305a\u308c\u304b1\u4eba\u306e\u8a18\u5165\u3067\u8db3\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7279\u4f8b\u306f\u3001\u6276\u990a\u89aa\u65cf1\u4eba\u306b\u3064\u304d\u4e16\u5e2f\u5185\u306e1\u4eba\u307e\u3067\u3068\u3044\u3046\u5236\u9650\u304c\u3042\u308a\u307e\u305b\u3093\u300223\u6b73\u672a\u6e80\u306e\u5b50\u304c1\u4eba\u3044\u308b\u5834\u5408\u3001\u592b\u5a66\u306e\u53cc\u65b9\u304c\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1140.htm\" rel=\"noopener\" target=\"_blank\">No.1140 \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/h3>\n<p>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u7533\u544a\u66f8\u306e\u53f3\u4e0a\u306b\u3042\u308b\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u306e\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5730\u9707\u4fdd\u967a\u6599\u3068\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\u306b\u5206\u3051\u3066\u96c6\u8a08\u3059\u308b\u70b9\u304c\u7279\u5fb4\u3067\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\/003-2.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-2.png\" alt=\"\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664_\u4ee4\u548c8\u5e742026\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"682\" height=\"473\" class=\"aligncenter size-full wp-image-99532\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-2.png 682w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-2-300x208.png 300w\" sizes=\"auto, (max-width: 682px) 100vw, 682px\" \/><\/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<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u4ee4\u548c8\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<h4>\u5951\u7d04\u306e\u60c5\u5831\u3068\u533a\u5206\u3092\u8a18\u5165\u3059\u308b<\/h4>\n<p>\u5951\u7d04\u3054\u3068\u306b\u3001\u4fdd\u967a\u4f1a\u793e\u540d\u304b\u3089\u652f\u6255\u4fdd\u967a\u6599\u307e\u3067\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u8a18\u5165\u3059\u308b\u9805\u76ee\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4fdd\u967a\u4f1a\u793e\u7b49\u306e\u540d\u79f0<\/li>\n<li>\u4fdd\u967a\u7b49\u306e\u7a2e\u985e\uff08\u76ee\u7684\uff09<\/li>\n<li>\u4fdd\u967a\u671f\u9593<\/li>\n<li>\u4fdd\u967a\u7b49\u306e\u5951\u7d04\u8005\u306e\u6c0f\u540d<\/li>\n<li>\u4fdd\u967a\u7b49\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u5bb6\u5c4b\u7b49\u306b\u5c45\u4f4f\u307e\u305f\u306f\u5bb6\u8ca1\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u8005\u306e\u6c0f\u540d<\/li>\n<li>\u5730\u9707\u4fdd\u967a\u6599\u307e\u305f\u306f\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\u306e\u533a\u5206\uff08\u3069\u3061\u3089\u304b\u3092\u4e38\u3067\u56f2\u3080\uff09<\/li>\n<li>\u672c\u5e74\u4e2d\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u3046\u3061\u3001\u533a\u5206\u306b\u4fc2\u308b\u91d1\u984d<\/li>\n<\/ul>\n<\/div>\n<p>1\u3064\u306e\u5951\u7d04\u304c\u5730\u9707\u4fdd\u967a\u6599\u3068\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\u306e\u3069\u3061\u3089\u306b\u3082\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u9078\u629e\u306b\u3088\u3063\u3066\u3044\u305a\u308c\u304b\u4e00\u65b9\u306e\u307f\u3092\u5bfe\u8c61\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h4>\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u3066\u8a18\u5165\u3059\u308b<\/h4>\n<p>\u24b6\u6b04\u306b\u8a18\u5165\u3057\u305f\u91d1\u984d\u3092\u3001\u5730\u9707\u4fdd\u967a\u6599\u3068\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\u306b\u5206\u3051\u3066\u96c6\u8a08\u3057\u307e\u3059\u3002\u6d41\u308c\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u24b6\u306e\u3046\u3061\u5730\u9707\u4fdd\u967a\u6599\u306e\u5408\u8a08\u984d\u3092\u24b7\u6b04\u306b\u8a18\u5165\u3059\u308b<\/li>\n<li>\u24b6\u306e\u3046\u3061\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\u306e\u5408\u8a08\u984d\u3092\u24b8\u6b04\u306b\u8a18\u5165\u3059\u308b<\/li>\n<li>\u24b7\u306e\u91d1\u984d\u3068\u3001\u24b8\u304b\u3089\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u8db3\u3059<\/li>\n<li>\u5408\u8a08\u984d\u3092\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u984d\u306e\u6b04\u306b\u8a18\u5165\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u533a\u5206<\/th>\n<th>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5730\u9707\u4fdd\u967a\u6599\uff08\u24b7\uff09<\/td>\n<td style=\"text-align: left;\">50,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5730\u9707\u4fdd\u967a\u6599\uff08\u24b7\uff09<\/td>\n<td style=\"text-align: left;\">50,001\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b50,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\uff08\u24b8\uff09<\/td>\n<td style=\"text-align: left;\">10,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\uff08\u24b8\uff09<\/td>\n<td style=\"text-align: left;\">10,001\u5186\u301c20,000\u5186<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u00d71\uff0f2\uff0b5,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\uff08\u24b8\uff09<\/td>\n<td style=\"text-align: left;\">20,001\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b15,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e21\u65b9\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u5408\u8a08\u3057\u307e\u3059\u304c\u3001\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u984d\u306e\u4e0a\u9650\u306f50,000\u5186\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1145.htm\" rel=\"noopener\" target=\"_blank\">No.1145 \u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u66f8\u304d\u65b9<\/h3>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306f\u7533\u544a\u66f8\u306e\u53f3\u5074\u4e2d\u592e\u306b\u3042\u308b\u6b04\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u984d\u306b\u4e0a\u9650\u304c\u306a\u304f\u3001\u672c\u4eba\u304c\u76f4\u63a5\u652f\u6255\u3063\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5168\u984d\u304c\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u56fd\u6c11\u5e74\u91d1\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3001\u5f8c\u671f\u9ad8\u9f62\u8005\u533b\u7642\u5236\u5ea6\u3001\u4ecb\u8b77\u4fdd\u967a\u306a\u3069\u306e\u4fdd\u967a\u6599\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-1.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-1.png\" alt=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664_\u4ee4\u548c8\u5e742026\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"682\" height=\"201\" class=\"aligncenter size-full wp-image-99533\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-1.png 682w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-1-300x88.png 300w\" sizes=\"auto, (max-width: 682px) 100vw, 682px\" \/><\/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<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u4ee4\u548c8\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\u3059\u308b\u9805\u76ee\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u793e\u4f1a\u4fdd\u967a\u306e\u7a2e\u985e<\/li>\n<li>\u4fdd\u967a\u6599\u652f\u6255\u5148\u306e\u540d\u79f0<\/li>\n<li>\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u4eba\u306e\u6c0f\u540d\u3068\u7d9a\u67c4<\/li>\n<li>\u672c\u5e74\u4e2d\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u91d1\u984d<\/li>\n<\/ul>\n<\/div>\n<p>\u6700\u5f8c\u306b\u5408\u8a08\u984d\u3092\u63a7\u9664\u984d\u306e\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001\u4f1a\u793e\u304c\u8a08\u7b97\u306b\u542b\u3081\u308b\u305f\u3081\u8a18\u5165\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3084\u89aa\u65cf\u306e\u5206\u3092\u672c\u4eba\u304c\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u3001\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u5b66\u751f\u7d0d\u4ed8\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u305f\u5b50\u3069\u3082\u306e\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u89aa\u304c\u8ffd\u7d0d\u3057\u305f\u5834\u5408\u306a\u3069\u3082\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1130.htm\" rel=\"noopener\" target=\"_blank\">No.1130 \u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u306e\u66f8\u304d\u65b9<\/h3>\n<p>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u306f\u3001\u7533\u544a\u66f8\u306e\u53f3\u4e0b\u306b\u3042\u308b\u6b04\u3067\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u3053\u3061\u3089\u3082\u4e0a\u9650\u304c\u306a\u304f\u3001\u652f\u6255\u3063\u305f\u639b\u91d1\u306e\u5168\u984d\u304c\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/005-1.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/005-1.png\" alt=\"\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664_\u4ee4\u548c8\u5e742026\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"682\" height=\"317\" class=\"aligncenter size-full wp-image-99534\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/005-1.png 682w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/005-1-300x139.png 300w\" sizes=\"auto, (max-width: 682px) 100vw, 682px\" \/><\/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<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u4ee4\u548c8\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>\u6b04\u306f\u3042\u3089\u304b\u3058\u3081\u639b\u91d1\u306e\u7a2e\u985e\u3054\u3068\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u8a72\u5f53\u3059\u308b\u884c\u306b\u3001\u672c\u5e74\u4e2d\u306b\u652f\u6255\u3063\u305f\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\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\u306e\u5171\u6e08\u5951\u7d04\u306e\u639b\u91d1<\/li>\n<li>\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u4f01\u696d\u578b\u5e74\u91d1\u52a0\u5165\u8005\u639b\u91d1<\/li>\n<li>\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u500b\u4eba\u578b\u5e74\u91d1\u52a0\u5165\u8005\u639b\u91d1\uff08iDeCo\uff09<\/li>\n<li>\u5fc3\u8eab\u969c\u5bb3\u8005\u6276\u990a\u5171\u6e08\u5236\u5ea6\u306b\u95a2\u3059\u308b\u5951\u7d04\u306e\u639b\u91d1<\/li>\n<\/ul>\n<\/div>\n<p>\u8a18\u5165\u3057\u305f\u3089\u3001\u5408\u8a08\u984d\u3092\u63a7\u9664\u984d\u306e\u6b04\u306b\u66f8\u304d\u307e\u3059\u3002\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u3066\u3044\u308b\u639b\u91d1\u306f\u8a18\u5165\u4e0d\u8981\u3067\u3059\u3002\u672c\u4eba\u304c\u76f4\u63a5\u652f\u6255\u3063\u305f\u639b\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u91d1\u984d\u306b\u304b\u304b\u308f\u3089\u305a\u8a3c\u660e\u66f8\u985e\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9\u306f\uff1f<\/h2>\n<p>\u8a18\u5165\u3057\u305f\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u4f7f\u3048\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u8a08\u7b97\u306e\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u70b9\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<h3>\u5270\u4f59\u91d1\u3084\u5272\u623b\u91d1\u3092\u5dee\u3057\u5f15\u304f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u652f\u6255\u4fdd\u967a\u6599\u306f\u3001\u305d\u306e\u5e74\u306b\u53d7\u3051\u53d6\u3063\u305f\u5270\u4f59\u91d1\u3084\u5272\u623b\u91d1\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7279\u7d04\u4ed8\u304d\u306e\u5951\u7d04\u3067\u306f\u3001\u4e3b\u5951\u7d04\u5206\u3068\u7279\u7d04\u5206\u305d\u308c\u305e\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u91d1\u984d\u306f\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u65b0\u65e7\u306e\u4e21\u65b9\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u5951\u7d04\u3068\u65e7\u5951\u7d04\u306e\u4e21\u65b9\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u8a08\u7b97\u3057\u3066\u6709\u5229\u306a\u307b\u3046\u3092\u9078\u3079\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u65e7\u5951\u7d04\u3060\u3051\u3067\u8a08\u7b97\u3057\u305f\u63a7\u9664\u984d\u306e\u307b\u3046\u304c\u5927\u304d\u304f\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u65b0\u65e7\u3092\u5408\u7b97\u3057\u305f\u5834\u5408\u306e\u4e0a\u9650\u306f40,000\u5186\uff0823\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306f60,000\u5186\uff09\u3067\u3059\u304c\u3001\u65e7\u5951\u7d04\u306e\u307f\u3067\u8a08\u7b97\u3059\u308b\u5834\u5408\u306e\u4e0a\u9650\u306f50,000\u5186\u3067\u3059\u3002\u65e7\u5951\u7d04\u306e\u4fdd\u967a\u6599\u304c\u591a\u3044\u5834\u5408\u306f\u3001\u65e7\u5951\u7d04\u3060\u3051\u3067\u7533\u544a\u3059\u308b\u307b\u3046\u304c\u63a7\u9664\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/05\/74.htm\" rel=\"noopener\" target=\"_blank\">\u65e7\u751f\u547d\u4fdd\u967a\u6599\u3068\u65b0\u751f\u547d\u4fdd\u967a\u6599\u306e\u652f\u6255\u304c\u3042\u308b\u5834\u5408\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u984d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u3082\u306e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u3066\u3044\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u639b\u91d1\u306f\u3001\u7533\u544a\u66f8\u306b\u8a18\u5165\u3057\u306a\u304f\u3066\u3082\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f1a\u793e\u304c\u8a08\u7b97\u306b\u542b\u3081\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u8a18\u5165\u3059\u308b\u3068\u4e8c\u91cd\u306b\u8a08\u4e0a\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u305f\u3081\u3001\u672c\u4eba\u304c\u76f4\u63a5\u652f\u6255\u3063\u305f\u3082\u306e\u3060\u3051\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u4fdd\u967a\u6599\u63a7\u9664\u306b\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7533\u544a\u66f8\u306b\u306f\u3001\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u591a\u304f\u306e\u4fdd\u967a\u4f1a\u793e\u306f\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u306b\u5408\u308f\u305b\u3066\u9001\u4ed8\u3059\u308b\u305f\u3081\u3001\u5c4a\u3044\u305f\u3089\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3066\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"30%\">\u63a7\u9664\u306e\u7a2e\u985e<\/th>\n<th width=\"70%\">\u6dfb\u4ed8\u3059\u308b\u66f8\u985e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td style=\"text-align: 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href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5e74\u672b\u8abf\u6574\u304c\u3088\u304f\u308f\u304b\u308b\u30da\u30fc\u30b8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u78ba\u8a8d\u3057\u3066\u6b63\u3057\u304f\u7533\u544a\u3057\u3088\u3046<\/h2>\n<p><span style=\"background-color: 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class=\"lkc-excerpt\">Point\u4fdd\u967a\u6599\u63a7\u9664\u6b04\u306b\u66f8\u304d\u304d\u308c\u306a\u3044\u6642\u306f\uff1f\u5225\u7d19\u3092\u6dfb\u3048\u308b\u65b9\u6cd5\u304c\u3042\u308a\u3001\u4e0a\u9650\u3092\u8d85\u3048\u305f\u5206\u306f\u8a18\u8f09\u3092\u7701\u3051\u307e\u3059\u3002\u63a7\u9664\u306e\u4e0a\u9650\u3092\u8d85\u3048\u305f\u5206\u306f\u7701\u7565\u3067\u304d\u308b\u5225\u7d19\u306b\u5185\u8a33\u3092\u66f8\u3044\u3066\u6dfb\u4ed8\u3059\u308b\u7533\u544a\u66f8\u3092\u3082\u30461\u679a\u4f7f\u3063\u3066\u8a18\u5165\u3059\u308b\u4e0a\u9650\u306e\u306a\u3044\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u3059\u3079\u3066\u6f0f\u308c\u306a\u304f\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u5e74\u306b1\u56de\u3001\u5e74\u672b\u8abf\u6574\u3067\u6240\u5f97\u7a0e\u306e\u904e\u4e0d\u8db3\u3092\u7cbe\u7b97\u3057\u3001\u3042\u308f\u305b\u3066\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u307e\u3059\u3002\u4fdd\u967a\u6599\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u8a18\u5165\u3057\u307e\u3059\u304c\u3001\u52a0\u5165\u3057\u3066\u3044\u308b\u4fdd\u967a\u304c\u591a\u3044\u3068\u8a18\u8f09\u6b04\u304c\u8db3\u308a\u306a\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u66f8\u304d\u304d\u308c\u306a\u3044\u5834\u5408\u306e\u5bfe\u51e6\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Point\u5e74\u672b\u8abf\u6574\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306f\u3069\u3046\u66f8\u304f\uff1f \u63a7\u9664\u8a3c\u660e\u66f8\u3092\u898b\u306a\u304c\u3089\u30014\u3064\u306e\u63a7\u9664\u6b04\u306b\u5951\u7d04\u306e\u5185\u5bb9\u3068\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002 \u63a7\u9664\u306e\u7a2e\u985e\u3054\u3068\u306b\u8a18\u5165\u3059\u308b\u6b04\u304c\u5206\u304b\u308c\u308b \u91d1\u984d\u306f\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u7533\u544a\u984d\u3092\u4f7f\u3046 \u4ee4\u548c8\u5e74\u5206\u304b\u3089\u8a08\u7b97\u5f0f\u304c1\u3064\u5897\u3048\u305f 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