{"id":2467,"date":"2015-09-10T12:00:59","date_gmt":"2015-09-10T03:00:59","guid":{"rendered":"https:\/\/payroll.moneyforward.com\/basic\/?p=2467"},"modified":"2026-01-20T13:50:08","modified_gmt":"2026-01-20T04:50:08","slug":"year-end-tax-adjustment-spousal-deduction","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2467\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\uff1f\u66f8\u304d\u65b9\u3084\u6761\u4ef6\u3001\u5e74\u53ce\u306e\u58c1\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"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\/48981\/?provider=pa_basic&provider_info=cv.2467.part.pdfdl-box\" target=\"_blank\" rel=\"noopener\"\n                data-impression-and-click-trigger\n                class=\"pdf-dl-box-button advads-button-primary\"\n                aria-label=\"\u8a18\u4e8b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30da\u30fc\u30b8\u3078\u79fb\u52d5\">\u8a18\u4e8b\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\n            <\/a>\n        <\/div>\n    <\/div>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306e\u969b\u306b\u591a\u304f\u306e\u4eba\u304c\u60a9\u3080\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u300d\u3002\u914d\u5076\u8005\u306e\u53ce\u5165\u306b\u5fdc\u3058\u3066\u6240\u5f97\u7a0e\u304c\u8efd\u6e1b\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u304c\u3001\u7533\u544a\u66f8\u306e\u300c\u914d\u5076\u8005\u306e\u6240\u5f97\u6b04\u306b\u306f\u4f55\u3092\u3069\u3046\u66f8\u3051\u3070\u3044\u3044\u306e\u304b\uff1f\u300d\u3068\u624b\u304c\u6b62\u307e\u3063\u3066\u3057\u307e\u3046\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001\u3053\u3053\u306b\u8a18\u5165\u3059\u308b\u306e\u306f\u300c\u5e74\u53ce\uff08\u984d\u9762\uff09\u300d\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u984d\u304b\u3089\u8cbb\u7528\u3092\u5f15\u3044\u305f\u300c\u6240\u5f97\u300d\u306e\u91d1\u984d\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u3092\u9593\u9055\u3048\u308b\u3068\u3001\u672c\u6765\u53d7\u3051\u3089\u308c\u308b\u306f\u305a\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2991\/\" data-internallinksmanager029f6b8e52c=\"515\" title=\"\u9084\u4ed8\u91d1\">\u9084\u4ed8\u91d1<\/a>\u304c\u6e1b\u3063\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u9006\u306b\u63a7\u9664\u3092\u53d7\u3051\u3059\u304e\u3066\u3057\u307e\u3044\u5f8c\u304b\u3089\u8ffd\u52a0\u3067\u7a0e\u91d1\u306e\u5fb4\u53ce\u3092\u6c42\u3081\u3089\u308c\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u914d\u5076\u8005\u63a7\u9664\u306e\u57fa\u672c\u304b\u3089\u3001\u5bfe\u8c61\u3068\u306a\u308b\u6761\u4ef6\u3001\u5e74\u53ce\u306e\u58c1\u3001\u305d\u3057\u3066\u5177\u4f53\u7684\u306a\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u307e\u3067\u3001\u9806\u756a\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\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\/9794\/?provider=pa_basic&provider_info=cv.2467.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_2467.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>\u914d\u5076\u8005\u63a7\u9664\u30fb\u7279\u5225\u63a7\u9664\u306e\u9055\u3044\u3068\u8a18\u8f09\u4f8b\u30ac\u30a4\u30c9<\/p>\n                 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href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u4e0a\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408\u306b\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u304c\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u6240\u5f97\u63a7\u9664\u3068\u306f\u3001\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u5143\u306e\u91d1\u984d\u3067\u3042\u308b\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u300d\u304b\u3089\u5dee\u3057\u5f15\u3051\u308b\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u6240\u5f97\u63a7\u9664\u984d\u304c\u5927\u304d\u3044\u307b\u3069\u8ab2\u7a0e\u6240\u5f97\u304c\u5c11\u306a\u304f\u306a\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u7d0d\u3081\u308b\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u3001\u624b\u53d6\u308a\u53ce\u5165\u3092\u5897\u3084\u3059\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u3068\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"64\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a>\u300d\u306f\u540d\u524d\u304c\u4f3c\u3066\u3044\u307e\u3059\u304c\u3001\u9069\u7528\u3055\u308c\u308b\u914d\u5076\u8005\u306e\u6240\u5f97\u306e\u7bc4\u56f2\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u914d\u5076\u8005\u306e\u5e74\u9593\u306e\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c58\u4e07\u5186\u4ee5\u4e0b\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u306e\u307f\u306a\u3089123\u4e07\u5186\u4ee5\u4e0b\uff09\u306e\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u306e\u304c\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u914d\u5076\u8005\u306e\u6240\u5f97\u304c\u305d\u308c\u3092\u8d85\u3048\u3066\u3057\u307e\u3044\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u6240\u5f97\u304c133\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306a\u3089201.6\u4e07\u5186\u672a\u6e80\uff09\u3067\u3042\u308c\u3070\u3001\u6bb5\u968e\u7684\u306b\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u914d\u5076\u8005\u306e\u53ce\u5165\u5897\u306b\u3088\u308b\u6025\u6fc0\u306a\u7a0e\u8ca0\u62c5\u306e\u5897\u52a0\u3092\u7de9\u548c\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u304c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3067\u3059\u3002<\/p>\n<h3>\u6276\u990a\u63a7\u9664\u3068\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u3068\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u300d\u306f\u3001\u3069\u3061\u3089\u3082\u6240\u5f97\u63a7\u9664\u306e\u4e00\u7a2e\u3067\u3059\u304c\u3001\u5bfe\u8c61\u3068\u306a\u308b\u89aa\u65cf\u306e\u7bc4\u56f2\u304c\u660e\u78ba\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u306e\u5bfe\u8c61\u306f\u3001\u305d\u306e\u540d\u306e\u901a\u308a\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u300c\u914d\u5076\u8005\u300d\u306e\u307f\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u300c\u6276\u990a\u63a7\u9664\u300d\u306f\u300116\u6b73\u4ee5\u4e0a\u306e\u5b50\u3069\u3082\u3084\u4e21\u89aa\u306a\u3069\u3001\u914d\u5076\u8005\u4ee5\u5916\u306e\u89aa\u65cf\u3067\u3001\u7d0d\u7a0e\u8005\u304c\u751f\u8a08\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u4eba\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u914d\u5076\u8005\u306f\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u305a\u3001\u914d\u5076\u8005\u63a7\u9664\uff08\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e21\u65b9\u306e\u63a7\u9664\u3092\u540c\u3058\u4eba\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u3067\u7a0e\u91d1\u304c\u8efd\u6e1b\u3055\u308c\u308b\u4ed5\u7d44\u307f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u3068\u3001\u306a\u305c\u7a0e\u91d1\u304c\u5b89\u304f\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/b><\/span>\u305d\u308c\u306f\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u95a2\u4fc2\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u54e1\u306e\u5834\u5408\u3067\u7d66\u4e0e\u4ee5\u5916\u306b\u53ce\u5165\u304c\u306a\u3044\u5834\u5408\u3067\u3042\u308c\u3070\u3001\u6240\u5f97\u7a0e\u306f\u3001\u5e74\u53ce\uff08\u7d66\u4e0e\u53ce\u5165\uff09\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u3092\u5dee\u3057\u5f15\u3044\u305f\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u306e\u91d1\u984d\u3092\u6c42\u3081\u3001\u305d\u3053\u304b\u3089\u3055\u3089\u306b\u914d\u5076\u8005\u63a7\u9664\u3084<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>\u306a\u3069\u306e\u300c\u6240\u5f97\u63a7\u9664\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u300c\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u300d\u306b\u7a0e\u7387\u3092\u639b\u3051\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3068\u3001\u3053\u306e\u300c\u6240\u5f97\u63a7\u9664\u300d\u306e\u984d\u304c\u5897\u3048\u308b\u305f\u3081\u3001\u300c\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u300d\u304c\u6e1b\u308a\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u7a0e\u7387\u3092\u639b\u3051\u3066\u7b97\u51fa\u3055\u308c\u308b\u6240\u5f97\u7a0e\u984d\u3082\u5c11\u306a\u304f\u306a\u308b\u3001\u3068\u3044\u3046\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<h3>\u53ce\u5165\uff08\u5e74\u53ce\uff09\u3068\u6240\u5f97\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\uff08\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\uff09\u306b\u304a\u3044\u3066\u300c\u53ce\u5165\uff08\u5e74\u53ce\uff09\u300d\u3068\u300c\u6240\u5f97\u300d\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u53ce\u5165\u91d1\u984d\uff08\u5e74\u53ce\uff09\u306f\u3001\u4f1a\u793e\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u3084\u8cde\u4e0e\u306e\u7dcf\u984d\uff08\u7a0e\u5f15\u304d\u524d\u306e\u984d\u9762\uff09\u3067\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2640\/\" data-internallinksmanager029f6b8e52c=\"523\" title=\"\u4ea4\u901a\u8cbb\">\u4ea4\u901a\u8cbb<\/a>\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\uff09\u306f\u542b\u307f\u307e\u305b\u3093\u3002<\/p>\n<p>\u6240\u5f97\u91d1\u984d\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u7533\u544a\u66f8\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u7b49\uff09\u306b\u8a18\u5165\u3059\u308b\u91d1\u984d\u3067\u3001\u53ce\u5165\u91d1\u984d\u304b\u3089\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u5e74\u53ce \uff0d \u7d66\u4e0e\u6240\u5f97\u63a7\u9664 \uff1d \uff08\u7d66\u4e0e\uff09\u6240\u5f97\u91d1\u984d<\/strong><\/div>\n<p>\u914d\u5076\u8005\u304c\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u306e\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3001\u3053\u306e\u300c\u6240\u5f97\u300d\u304c\u4e00\u5b9a\u306e\u984d\u4ee5\u4e0b\uff0858\u4e07\u5186\u4ee5\u4e0b\u306a\u3069\uff09\u3067\u3042\u308c\u3070\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u914d\u5076\u8005\u306b\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u4ee5\u5916\u306e\u53ce\u5165\u306b\u3088\u308b\u6240\u5f97\uff08\u4e0d\u52d5\u7523\u3001\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u3001\u526f\u696d\u306a\u3069\u306b\u3088\u308b\u6240\u5f97\uff09\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u3089\u306e\u6240\u5f97\u3082\u5408\u8a08\u3057\u306658\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" target=\"_blank\" rel=\"noopener\">No.1410\u2003\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u30d1\u30fc\u30c8\u53ce\u5165\u304b\u3089\u6240\u5f97\u3092\u7b97\u51fa\u3059\u308b\u8a08\u7b97\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u304c\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u306b\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u53ce\u5165\u306b\u306f\u4ea4\u901a\u8cbb\u7b49\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u7d66\u4e0e\u6240\u5f97\u91d1\u984d \uff1d \u7d66\u4e0e\u53ce\u5165\u91d1\u984d\uff08\u5e74\u53ce\uff09 \uff0d\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/strong><\/div>\n<p><strong>\u4f8b\uff09<\/strong>\u914d\u5076\u8005\u306e\u30d1\u30fc\u30c8\u5e74\u53ce\u304c120\u4e07\u5186\u306e\u5834\u5408<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>1,200,000\u5186\uff08\u53ce\u5165\uff09 \uff0d 650,000\u5186\uff08\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff09 \uff1d 550,000\u5186\uff08\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\uff09\u00a0<\/strong><\/div>\n<p>\u3068\u306a\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u7533\u544a\u66f8\u306e\u914d\u5076\u8005\u306e\u300c\u6240\u5f97\u306e\u898b\u7a4d\u984d\u300d\u306e\u6b04\u306b\u306f\u3053\u306e\u300c550,000\u300d\u3068\u3044\u3046\u6570\u5b57\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" target=\"_blank\" rel=\"noopener\">No.1410\u3000\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u306e\u6761\u4ef6\u3068\u5e74\u53ce\u306e\u58c1<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u63a7\u9664\u3084\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u3068\u914d\u5076\u8005\u306e\u4e21\u65b9\u304c\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u7279\u306b\u300c\u6240\u5f97\u300d\u3084\u300c\u5e74\u53ce\u300d\u306b\u95a2\u3059\u308b\u6761\u4ef6\u306f\u8907\u96d1\u3067\u3001\u3044\u308f\u3086\u308b\u300c\u5e74\u53ce\u306e\u58c1\u300d\u3068\u3057\u3066\u77e5\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u9069\u7528\u6761\u4ef6\u3092\u4e00\u3064\u305a\u3064\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u6240\u5f97\u6761\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u672c\u4eba\u306b\u3082\u6240\u5f97\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u306f1,195\u4e07\u5186\uff09\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u914d\u5076\u8005\u63a7\u9664\u304a\u3088\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u3069\u3061\u3089\u3082\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\uff08\u4e0d\u52d5\u7523\u6240\u5f97\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u306a\u3069\uff09\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u3089\u3092\u5408\u7b97\u3057\u305f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3067\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u306f\u3001\u307e\u305a\u3054\u81ea\u8eab\u306e\u6240\u5f97\u304c\u3053\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3053\u308d\u304b\u3089\u306f\u3058\u3081\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u306e\u5e74\u53ce\u6761\u4ef6\uff08123\u4e07\u5186\u30fb160\u4e07\u5186\u30fb201.6\u4e07\u5186\u306e\u58c1\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u306e\u53ce\u5165\u306b\u306f\u3001\u7a0e\u5236\u4e0a\u306e\u3044\u304f\u3064\u304b\u306e\u300c\u58c1\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>123\u4e07\u5186\u306e\u58c1\uff1a<\/strong><br \/>\n\u914d\u5076\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u304c123\u4e07\u5186\uff08\u6240\u5f9758\u4e07\u5186\uff09\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u7d0d\u7a0e\u8005\u306f\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u3092\u6e80\u984d\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u914d\u5076\u8005\u81ea\u8eab\u306b\u3082\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>160\u4e07\u5186\u306e\u58c1\uff1a<\/strong><br \/>\n\u914d\u5076\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u304c123\u4e07\u5186\u3092\u8d85\u3048\u3066\u3082\u3001160\u4e07\u5186\uff08\u5408\u8a08\u6240\u5f9795\u4e07\u5186\uff09\u4ee5\u4e0b\u3067\u3042\u308a\u3001\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5e74\u53ce\u304c1,095\u4e07\u5186\uff08\u5408\u8a08\u6240\u5f97900\u4e07\u5186\uff09\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u7d0d\u7a0e\u8005\u306f\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d\u3092\u6e80\u984d\uff0838\u4e07\u5186\uff09\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/li>\n<li><strong>201.6\u4e07\u5186\u306e\u58c1\uff1a<\/strong><br \/>\n\u914d\u5076\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u304c160\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u984d\u306f\u53ce\u5165\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u6e1b\u5c11\u3057\u3001201.6\u4e07\u5186\uff08\u6240\u5f97133\u4e07\u5186\uff09\u3092\u8d85\u3048\u308b\u3068\u63a7\u9664\u984d\u306f\u30bc\u30ed\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u305d\u306e\u4ed6\u306e\u6761\u4ef6\uff08\u751f\u8a08\u8981\u4ef6\u306a\u3069\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce\u3084\u6240\u5f97\u4ee5\u5916\u306b\u3082\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068\uff1a<\/strong>\u5185\u7e01\u95a2\u4fc2\u306e\u76f8\u624b\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/li>\n<li><strong>\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068\uff1a<\/strong>\u540c\u5c45\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u751f\u6d3b\u8cbb\u3084\u5b66\u8cbb\u3001\u7642\u990a\u8cbb\u306a\u3069\u306e\u9001\u91d1\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u300c\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u300d\u3068\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n<li><strong><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u307e\u305f\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068\uff1a<\/strong>\u914d\u5076\u8005\u304c\u7d0d\u7a0e\u8005\u306e\u7d4c\u55b6\u3059\u308b\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u3068\u3057\u3066\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u5e74\u672b\u8abf\u6574\u3067\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u52e4\u52d9\u5148\u3078\u6240\u5b9a\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u3001\u5fc5\u8981\u66f8\u985e\u3068\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u8a18\u5165\u30df\u30b9\u304c\u3042\u308b\u3068\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u614e\u91cd\u306b\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5fc5\u8981\u66f8\u985e\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u63a7\u9664\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u66f8\u985e\u304c\u3001\u300c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u304c\u5275\u8a2d\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3063\u3066\u3001\u73fe\u5728\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d<a href=\"https:\/\/biz.moneyforward.com\/words\/174\/\" data-internallinksmanager029f6b8e52c=\"392\" title=\"\u8abf\u6574\u63a7\u9664\">\u8abf\u6574\u63a7\u9664<\/a>\u7533\u544a\u66f8\u300d\u3068\u3072\u3068\u307e\u3068\u3081\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\u3068\u8a18\u5165\u306e\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8-1.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8-1.png\" alt=\"\u4ee4\u548c7\u5e742025\u5e74\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\uff08\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\uff09\" width=\"1079\" height=\"770\" class=\"aligncenter\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_06.pdf\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d<\/a><\/p>\n<h3>STEP1\uff1a\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u6240\u5f97\u3092\u78ba\u5b9a\u3055\u305b\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u307e\u305a\u3001\u7533\u544a\u66f8\u5de6\u5074\u306e\u300c\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u6b04\u3092\u57cb\u3081\u307e\u3059\u3002<\/b><\/span>\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u6240\u5f97\u5236\u9650\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d1,000\u4e07\u5186\u4ee5\u4e0b\uff09\u3092\u30af\u30ea\u30a2\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u672c\u4eba\u306e\u5e74\u9593\u7d66\u4e0e\u53ce\u5165\u3092\u898b\u7a4d\u3082\u308b\u3002<\/li>\n<li>\u524d\u8ff0\u306e\u8a08\u7b97\u5f0f\u3092\u7528\u3044\u3066\u300c\u6240\u5f97\u91d1\u984d\u300d\u3092\u7b97\u51fa\u3059\u308b\u3002<\/li>\n<li>\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u305f\u533a\u5206\uff08A\u3001B\u3001C\uff09\u306e\u3069\u308c\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<\/li>\n<li>\u533a\u5206\u3068\u57fa\u790e\u63a7\u9664\u306e\u984d\u3092\u8a18\u5165\u3059\u308b\u3002<\/li>\n<\/ol>\n<\/div>\n<h3>STEP2\uff1a\u914d\u5076\u8005\u306e\u60c5\u5831\u3092\u8a18\u5165\u3057\u6240\u5f97\u3092\u5224\u5b9a\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b21\u306b\u3001\u53f3\u5074\u306e\u300c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u6b04\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u914d\u5076\u8005\u306e\u6c0f\u540d\u30fb\u751f\u5e74\u6708\u65e5\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56517\/\" data-internallinksmanager029f6b8e52c=\"510\" title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/a>\uff1a<\/strong> \u6b63\u78ba\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff08\u898b\u7a4d\u984d\uff09\uff1a <\/strong>\u8a08\u7b97\u6e08\u307f\u306e\u300c\u6240\u5f97\u91d1\u984d\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u533a\u5206\u5224\u5b9a\uff1a <\/strong>\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u2460\uff5e\u2463\u306e\u533a\u5206\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<br \/>\n\u6240\u5f9758\u4e07\u5186\u4ee5\u4e0b\u304b\u3064\u5e74\u9f6270\u6b73\u4ee5\u4e0a\u306a\u3089\u300c\u2460\u300d<br \/>\n\u6240\u5f9758\u4e07\u5186\u4ee5\u4e0b\u304b\u3064\u5e74\u9f6270\u6b73\u672a\u6e80\u306a\u3089\u300c\u2461\u300d<br \/>\n\u6240\u5f9758\u4e07\u5186\uff5e95\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u300c\u2462\u300d<br \/>\n\u6240\u5f9795\u4e07\u5186\uff5e133\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u300c\u2463\u300d<\/li>\n<\/ol>\n<\/div>\n<h3>STEP3\uff1a\u30de\u30c8\u30ea\u30af\u30b9\u8868\u304b\u3089\u63a7\u9664\u984d\u3092\u7279\u5b9a\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>STEP1\u306e\u300c\u672c\u4eba\u306e\u533a\u5206\u300d\u3068STEP2\u306e\u300c\u914d\u5076\u8005\u306e\u533a\u5206\u300d\u3092\u7d44\u307f\u5408\u308f\u305b\u3001\u66f8\u985e\u5185\u306e\u8868\uff08\u30de\u30c8\u30ea\u30af\u30b9\uff09\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u307e\u3059\u3002<\/b><\/span>\u4ea4\u5dee\u3059\u308b\u7b87\u6240\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u91d1\u984d\uff08\u4f8b\uff1a38\u4e07\u5186\u306a\u3069\uff09\u3092\u3001\u300c\u914d\u5076\u8005\u63a7\u9664\u306e\u984d\u300d\u307e\u305f\u306f\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u984d\u300d\u306e\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u306e\u6240\u5f97\u91d1\u984d\u306b\u306f\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u4e8b\u696d\u6240\u5f97\u306a\u3069\u3092\u542b\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u306e\u6240\u5f97\u91d1\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u914d\u5076\u8005\u306e\u53ce\u5165\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/%5Bgetprovider%20part='article'%5D\">\u7d66\u4e0e\u53ce\u5165<\/a>\u3060\u3051\u3067\u3042\u308c\u3070\u3001\u524d\u8ff0\u3057\u305f\u91d1\u984d\u3092\u6839\u62e0\u306b\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u306f\u5225\u306b<strong><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2317\/%5Bgetprovider%20part='article'%5D\">\u914d\u5f53\u6240\u5f97<\/a>\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/%5Bgetprovider%20part='article'%5D\">\u4e8b\u696d\u6240\u5f97<\/a>\u306a\u3069\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u3089\u3059\u3079\u3066\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u914d\u5076\u8005\u306e\u6240\u5f97\u91d1\u984d\u306f\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<strong><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2317\/\" data-internallinksmanager029f6b8e52c=\"405\" title=\"\u914d\u5f53\u6240\u5f97\">\u914d\u5f53\u6240\u5f97<\/a>\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u304c\u3042\u308b<\/strong>\u5834\u5408\u306f\u3001\u6240\u5f97\u306e\u7dcf\u984d\u3092\u8a08\u7b97\u3057\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u7bc4\u56f2\u5185\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u52a0\u3048\u3066\u3001\u8a08\u7b97\u3059\u308b\u969b\u306b\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u6240\u5f97\u306e\u91d1\u984d\u306b\u3088\u3063\u3066\u914d\u5076\u8005\u63a7\u9664\u53ca\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u300c\u914d\u5076\u8005\u63a7\u9664\u984d\u53ca\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\u306e\u4e00\u89a7\u8868\u300d\u3092\u53c2\u7167\u3057\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/115.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d\u306f\u3044\u304f\u3089\uff1f<\/h2>\n<p>\u914d\u5076\u8005\u63a7\u9664\u3084\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3067\u3001\u3044\u304f\u3089\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u984d\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u6240\u5f97\u3068\u3001\u914d\u5076\u8005\u306e\u6240\u5f97\u306e\u7d44\u307f\u5408\u308f\u305b\u306b\u3088\u3063\u3066\u7d30\u304b\u304f\u5909\u52d5\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u63a7\u9664\u984d\u306e\u4e00\u89a7\u8868\u3068\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u7a0e\u91d1\u304c\u3044\u304f\u3089\u5909\u308f\u308b\u306e\u304b\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u63a7\u9664\u984d\u306e\u4e00\u89a7\u8868\uff08\u7d0d\u7a0e\u8005\u672c\u4eba\u3068\u914d\u5076\u8005\u306e\u6240\u5f97\u5225\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u984d\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c\u300c900\u4e07\u5186\u4ee5\u4e0b\u300d\u300c900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b\u300d\u300c950\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b\u300d\u306e3\u6bb5\u968e\u3068\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u304c900\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u304c58\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u63a7\u9664\u984d\u306f38\u4e07\u5186\uff08\u914d\u5076\u8005\u63a7\u9664\uff09\u300195\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u540c\u3058\u304f38\u4e07\u5186\uff08\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff09\u3001\u5408\u8a08\u6240\u5f97\u304c\u5897\u3048\u308b\u306b\u3064\u308c\u3066\u63a7\u9664\u984d\u306f\u6bb5\u968e\u7684\u306b\u6e1b\u5c11\u3057\u3001133\u4e07\u5186\u3092\u8d85\u3048\u308b\u30680\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u914d\u5076\u8005\u63a7\u9664\u984d\u53ca\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\u306e\u4e00\u89a7\u8868\u3011<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th><\/th>\n<th colspan=\"3\">\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<th>\u914d\u5076\u8005\u306e<\/p>\n<p>\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th>900\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>900\u4e07\u5186\uff5e<br \/>\n950\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>950\u4e07\u5186\uff5e<br \/>\n1,000\u4e07\u5186\u4ee5\u4e0b<\/th>\n<\/tr>\n<tr>\n<th>58\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>38\u4e07\u5186<\/p>\n<p>\uff0848\u4e07\u5186\uff09<\/th>\n<th>26\u4e07\u5186<\/p>\n<p>\uff0832\u4e07\u5186\uff09<\/th>\n<th>13\u4e07\u5186<\/p>\n<p>\uff0816\u4e07\u5186\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>58\u4e07\u5186\uff5e 95\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>38\u4e07\u5186<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>13\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>95\u4e07\u5186\uff5e 100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>36\u4e07\u5186<\/td>\n<td>24\u4e07\u5186<\/td>\n<td>12\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>100\u4e07\u5186\uff5e 105\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>31\u4e07\u5186<\/td>\n<td>21\u4e07\u5186<\/td>\n<td>11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>105\u4e07\u5186\uff5e 110\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>18\u4e07\u5186<\/td>\n<td>9\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u2026\uff08\u4ee5\u4e0b\u7701\u7565\uff09\u2026<\/td>\n<td>\u2026<\/td>\n<td>\u2026<\/td>\n<td>\u2026<\/td>\n<\/tr>\n<tr>\n<td>130\u4e07\u5186\uff5e 133\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>3\u4e07\u5186<\/td>\n<td>2\u4e07\u5186<\/td>\n<td>1\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/115.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c 7 \u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u4e0a\u8868\u306e\u3046\u3061\u3001\u300c\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f9758\u4e07\u5186\u4ee5\u4e0b\u300d\uff08\u6700\u4e0a\u6b04\uff09\u304c\u914d\u5076\u8005\u63a7\u9664\u3001\u305d\u308c\u4ee5\u5916\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u914d\u5076\u8005\u63a7\u9664\u306b\u8a72\u5f53\u3059\u308b\u300c\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f9758\u4e07\u5186\u4ee5\u4e0b\u300d\u306e\u6b04\u306e\u30ab\u30c3\u30b3\u66f8\u304d\u306e\u91d1\u984d\u306f\u3001\u914d\u5076\u8005\u304c70\u6b73\u4ee5\u4e0a\u306e\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u5834\u5408\u306e\u91d1\u984d\u3067\u3059\u3002<\/p>\n<h3>\u9084\u4ed8\u91d1\u306f\u3044\u304f\u3089\uff1f\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9f\u969b\u306b\u7a0e\u91d1\u304c\u3069\u306e\u7a0b\u5ea6\u8efd\u6e1b\u3055\u308c\u308b\u306e\u304b\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p><strong>\u4f8b\uff1a\u7d0d\u7a0e\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u524d\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\uff08\u6240\u5f97\u7a0e\u738720%\uff09\u3001\u914d\u5076\u8005\u306e\u30d1\u30fc\u30c8\u5e74\u53ce\u304c120\u4e07\u5186\uff08\u6240\u5f9755\u4e07\u5186\uff09\u306e\u5834\u5408<\/strong><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7d0d\u7a0e\u8005\u306e\u5408\u8a08\u6240\u5f97\u306f900\u4e07\u5186\u4ee5\u4e0b\u3068\u4eee\u5b9a\u3057\u307e\u3059\u3002<\/li>\n<li>\u914d\u5076\u8005\u306f\u30d1\u30fc\u30c8\u53ce\u5165\u306e\u307f\u3067\u3001\u5408\u8a08\u6240\u5f97\u304c55\u4e07\u5186\uff0858\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308b\u305f\u3081\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u63a7\u9664\u984d\u306f38\u4e07\u5186\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u914d\u5076\u8005\u63a7\u9664\u306b\u3088\u308a\u8efd\u6e1b\u3055\u308c\u308b\u6240\u5f97\u7a0e\u984d\u306e\u76ee\u5b89\uff1a38\u4e07\u5186 \u00d7 20% = 76,000\u5186 \u3053\u306e\u4ed6\u306b\u3001\u4f4f\u6c11\u7a0e\uff08\u7a0e\u7387\u7d0410%\uff09\u3082\u7d0433,000\u5186\u8efd\u6e1b\u3055\u308c\u308b\u305f\u3081\u3001\u5408\u8a08\u3067\u7d04109,000\u5186\u306e\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u3010\u30b1\u30fc\u30b9\u5225\u3011\u914d\u5076\u8005\u63a7\u9664\u306e\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u5b9f\u52d9\u3067\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u500b\u5225\u30b1\u30fc\u30b9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u3001\u4eba\u4e8b\u30fb\u52b4\u52d9\u62c5\u5f53\u8005\u306e\u65b9\u3005\u304c\u5f93\u696d\u54e1\u304b\u3089\u3088\u304f\u53d7\u3051\u308b\u8cea\u554f\u3084\u3001\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u306e\u9014\u4e2d\u3067\u7d50\u5a5a\u30fb\u96e2\u5a5a\u3057\u305f\u5834\u5408\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u306e\u72b6\u6cc1\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u30012025\u5e747\u6708\u306b\u7d50\u5a5a\u3057\u305f\u5834\u5408\u3001\u5e74\u672b\u6642\u70b9\u3067\u306f\u914d\u5076\u8005\u304c\u3044\u308b\u305f\u3081\u3001\u305d\u306e\u5e74\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u9006\u306b\u3001\u5e74\u306e\u9014\u4e2d\u3067\u96e2\u5a5a\u3057\u305f\u5834\u5408\u306f\u300112\u670831\u65e5\u6642\u70b9\u3067\u306f\u914d\u5076\u8005\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u305d\u306e\u5e74\u306e\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002\u5e74\u306e\u9014\u4e2d\u3067\u914d\u5076\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u6b7b\u4ea1\u6642\u70b9\u306e\u72b6\u6cc1\u3067\u5224\u5b9a\u3057\u3001\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u304c\u7523\u4f11\u30fb\u80b2\u4f11\u4e2d\u306e\u5834\u5408\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u304c\u7523\u4f11\u30fb\u80b2\u4f11\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5065\u5eb7\u4fdd\u967a\u304b\u3089\u652f\u7d66\u3055\u308c\u308b\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50095\/\" data-internallinksmanager029f6b8e52c=\"534\" title=\"\u51fa\u7523\u624b\u5f53\u91d1\">\u51fa\u7523\u624b\u5f53\u91d1<\/a>\u300d\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u304b\u3089\u652f\u7d66\u3055\u308c\u308b\u300c\u80b2\u5150\u4f11\u696d\u7d66\u4ed8\u91d1\u300d\u306f\u975e\u8ab2\u7a0e\u6240\u5f97\u3067\u3059\u3002<\/b><\/span>\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u308c\u3089\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u3082\u3057\u914d\u5076\u8005\u304c\u305d\u306e\u5e74\u3001\u51fa\u7523\u624b\u5f53\u91d1\u30fb\u80b2\u5150\u4f11\u696d\u7d66\u4ed8\u91d1\u4ee5\u5916\u306b\u53ce\u5165\u304c\u306a\u3044\u3001\u307e\u305f\u306f\u7d66\u4e0e\u53ce\u5165\u304c\u3042\u3063\u3066\u3082\u305d\u306e\u91d1\u984d\u304c123\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u7533\u544a\u66f8\u306b\u306f\u3001\u6240\u5f97\u306e\u898b\u7a4d\u984d\u30920\u5186\u307e\u305f\u306f\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>\u53ce\u5165\u898b\u8fbc\u307f\u304c\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306f\uff1f<\/h3>\n<p><span 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title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a><\/strong>\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3067\u6b63\u3057\u3044\u6240\u5f97\u984d\u3092\u7533\u544a\u3059\u308c\u3070\u3001\u7a0e\u984d\u304c\u518d\u8a08\u7b97\u3055\u308c\u3001\u904e\u4e0d\u8db3\u304c\u7cbe\u7b97\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u914d\u5076\u8005\u304c\u30d1\u30fc\u30c8\u639b\u3051\u6301\u3061\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u304c\u8907\u6570\u306e\u30d1\u30fc\u30c8\u5148\u304b\u3089\u7d66\u4e0e\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3059\u3079\u3066\u306e\u7d66\u4e0e\u53ce\u5165\u3092\u5408\u7b97\u3057\u305f\u91d1\u984d\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u914d\u5076\u8005\u304c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" 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