{"id":2481,"date":"2015-09-10T12:01:15","date_gmt":"2015-09-10T03:01:15","guid":{"rendered":"https:\/\/payroll.moneyforward.com\/basic\/?p=2481"},"modified":"2026-01-20T13:32:08","modified_gmt":"2026-01-20T04:32:08","slug":"home-mortgaging-special-deduction","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2481\/","title":{"rendered":"\u3010\u30c1\u30a7\u30c3\u30af\u4ed8\u3011\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u5e74\u672b\u8abf\u6574\u30fb\u78ba\u5b9a\u7533\u544a\u306e\u66f8\u304d\u65b9\u306f\uff1f"},"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\/48027\/?provider=pa_basic&provider_info=cv.2481.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\/tax_return\/basic\/49666\/\" data-internallinksmanager029f6b8e52c=\"578\" title=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/a>\uff08\u4f4f\u5b85<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45337\/\" data-internallinksmanager029f6b8e52c=\"454\" title=\"\u501f\u5165\u91d1\">\u501f\u5165\u91d1<\/a>\u7b49\u7279\u5225\u63a7\u9664\uff09\u306f\u30011\u5e74\u76ee\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u30012\u5e74\u76ee\u4ee5\u964d\u3067\u3042\u308c\u3070<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3060\u3051\u3067\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7d66\u4e0e\u62c5\u5f53\u8005\u306f\u5f93\u696d\u54e1\u304b\u3089\u63d0\u51fa\u3055\u308c\u308b\u7533\u544a\u66f8\u306e\u8a08\u7b97\u304c\u6b63\u3057\u3044\u304b\u3092\u78ba\u8a8d\u3057\u3001\u6240\u5f97\u7a0e\u984d\u3092\u7cbe\u7b97\u3059\u308b\u696d\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u306e\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u4f4f\u5b85\u501f\u5165\u91d1\u7279\u5225\u63a7\u9664\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u306f\u8a08\u7b97\u5f0f\u304c\u8907\u96d1\u3067\u3001\u66f8\u304d\u65b9\u306e\u30df\u30b9\u3084\u6dfb\u4ed8\u66f8\u985e\u306e\u4e0d\u8db3\u304c\u591a\u767a\u3057\u3084\u3059\u3044\u66f8\u985e\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u624b\u7d9a\u304d\u306e\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u306e\u7a2e\u985e\u3084\u3001\u66f8\u304d\u65b9\u3001\u8a08\u7b97\u624b\u9806\u3092\u89e3\u8aac\u3057\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\/9775\/?provider=pa_basic&provider_info=cv.2481.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_2481.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>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664 \u5e74\u672b\u8abf\u6574\u7528\u306e\u66f8\u985e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\uff06\u8a18\u8f09\u4f8b<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u5e74\u672b\u8abf\u6574 \u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664 \u5fc5\u8981\u66f8\u985e\u300d\u300c\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664 \u8a18\u5165\u4f8b\u300d\u306a\u3069\u3067\u691c\u7d22\u3055\u308c\u305f\u65b9\u5411\u3051\u306b\u3001\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u305d\u3082\u305d\u3082\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c7\u5e7412\u670831\u65e5\u307e\u3067\u306b\u65b0\u3057\u304f\u4f4f\u307e\u3044\u3092\u5efa\u7bc9\u3001\uff08\u65b0\u7bc9\u30fb\u4e2d\u53e4\u4f4f\u5b85\u306e\uff09\u8cfc\u5165\u3001\u307e\u305f\u306f\u5897\u6539\u7bc9\u3057\u3001\u672c\u4eba\u306e\u4e3b\u8981\u306a\u4f4f\u5c45\u3068\u3057\u3066\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u8010\u9707\u5bfe\u7b56\u306a\u3069\u306e\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408\u306b\u5229\u7528\u3057\u305f\u4f4f\u5b85\u30ed\u30fc\u30f3\u306f\u3001\u6b8b\u9ad8\u306e\u4e00\u90e8\u3092\u7d0d\u4ed8\u3059\u3079\u304d\u6240\u5f97\u7a0e\u984d\u304b\u3089\u78ba\u5b9a\u7533\u544a\u307e\u305f\u306f\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u3092<strong>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff09<\/strong>\u3068\u3044\u3044\u3001\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4f4f\u5b85\u8cfc\u5165\u6642\u306b\u5165\u624b\u3057\u305f\u5bb6\u8ca1\u7528\u5177\u306f\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u3089\u305a\u3001\u5225\u8358\u3084\u8cc3\u8cb8\u7269\u4ef6\u306e\u8cfc\u5165\u3082\u8a72\u5f53\u3057\u307e\u305b\u3093\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u6761\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff09\u3092\u78ba\u5b9a\u7533\u544a\u307e\u305f\u306f\u5e74\u672b\u8abf\u6574\u3067\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee5\u4e0b\u306e\u4e3b\u306a\u6761\u4ef6\u3092\u78ba\u304b\u3081\u3001\u9069\u7528\u6761\u4ef6\u306b\u898b\u5408\u3046\u304b\u3069\u3046\u304b\u3092\u5145\u5206\u306b\u691c\u8a0e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u4f4f\u5b85\u3092\u53d6\u5f97\u3057\u3066\u304b\u30896\u304b\u6708\u4ee5\u5185\u306b\u5165\u5c45\u3057\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5e74\u3054\u3068\u306b\u305d\u306e\u5e74\u306e12\u6708\u672b\u65e5\u307e\u3067\u7d99\u7d9a\u3057\u3066\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u5e74\u306e\u5206\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>\u304c\u30012,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u4f4f\u5b85\u501f\u5165\u91d1\u8fd4\u6e08\u671f\u9593\u304c10\u5e74\u4ee5\u4e0a\u6b8b\u3063\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u65b0\u7bc9\u30fb\u4e2d\u53e4\u4f4f\u5b85\u3044\u305a\u308c\u3082\u3001\uff08\u767b\u8a18\u7c3f\u4e0a\u3067\uff09\u5e8a\u9762\u7a4d\u304c50\u33a1\u4ee5\u4e0a\u3042\u308a\u3001\u305d\u306e\u5e8a\u9762\u7a4d\u306e2\u5206\u306e1\u4ee5\u4e0a\u304c\u5c45\u4f4f\u7528\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u7279\u4f8b\u5c45\u4f4f\u7528\u5bb6\u5c4b\u307e\u305f\u306f\u7279\u4f8b\u8a8d\u5b9a\u4f4f\u5b85\u7b49\u306e\u5834\u5408\u3001\u4e0b\u8a18\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\n<ul>\n<li>\u4f4f\u5b85\u306e\u5e8a\u9762\u7a4d\u304c40\u33a1\u4ee5\u4e0a50\u33a1\u672a\u6e80\u3067\u3001\u304b\u3064\u5e8a\u9762\u7a4d\u306e2\u5206\u306e1\u4ee5\u4e0a\u304c\u5c45\u4f4f\u7528\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u5e74\u306e\u5206\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1211-1.htm\" target=\"_blank\" rel=\"noopener\">No.1211-1\u3000\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u3001\u4ee4\u548c4\u5e74\u4ee5\u964d\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>1\u5e74\u76ee\u30682\u5e74\u76ee\u4ee5\u964d\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u624b\u7d9a\u304d\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff09\u306f\u3001\u5165\u5c45\u3057\u305f\u5e74\uff081\u5e74\u76ee\uff09\u30682\u5e74\u76ee\u4ee5\u964d\u306e\u624b\u7d9a\u304d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u6240\u5f97\u8005\uff08\u4f1a\u793e\u54e1\u30fb\u516c\u52d9\u54e1\u306a\u3069\uff09\u3067\u3042\u3063\u3066\u3082\u3001\u521d\u5e74\u5ea6\u306f\u5fc5\u305a\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5e74\u672b\u8abf\u6574\u3060\u3051\u3067\u5b8c\u7d50\u3059\u308b\u306e\u306f2\u5e74\u76ee\u304b\u3089\u3067\u3059\u3002<\/p>\n<p><strong>1\u5e74\u76ee\u30682\u5e74\u76ee\u4ee5\u964d\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u624b\u7d9a\u304d\u306e\u9055\u3044<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5bfe\u8c61\u5e74\u6570<\/th>\n<th>\u624b\u7d9a\u304d\u65b9\u6cd5<\/th>\n<th>\u6642\u671f<\/th>\n<th>\u5099\u8003<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5165\u5c451\u5e74\u76ee<\/td>\n<td style=\"text-align: left;\">\u78ba\u5b9a\u7533\u544a<\/td>\n<td style=\"text-align: left;\">\u7fcc\u5e742\u670816\u65e5\u301c3\u670815\u65e5<\/td>\n<td style=\"text-align: left;\">\u81ea\u5206\u3067\u7a0e\u52d9\u7f72\u3078\u7533\u544a\u304c\u5fc5\u8981\u3002\u5e74\u672b\u8abf\u6574\u3067\u306f\u5bfe\u5fdc\u4e0d\u53ef\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2\u5e74\u76ee\u4ee5\u964d<\/td>\n<td style=\"text-align: left;\">\u5e74\u672b\u8abf\u6574<\/td>\n<td style=\"text-align: left;\">\u5f53\u5e7411\u6708\u301c12\u6708\u9803<\/td>\n<td style=\"text-align: left;\">\u52e4\u52d9\u5148\u306b\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u3060\u3051\u3067\u5b8c\u4e86\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u521d\u5e74\u5ea6\u306e\u624b\u7d9a\u304d\u3092\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u5e74\u672b\u8abf\u6574\u3067\u9593\u306b\u5408\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u500b\u5225\u306b\u78ba\u5b9a\u7533\u544a\uff08\u9084\u4ed8\u7533\u544a\uff09\u3092\u884c\u3046\u3053\u3068\u3067\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>1\u5e74\u76ee\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4f4f\u5c45\u3092\u53d6\u5f97\u3057\u305f\u5e74\uff08\u521d\u5e74\u5ea6\uff09\u306e\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u81ea\u5206\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u306b\u306f\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u4ee5\u5916\u306b\u3082\u8907\u6570\u306e\u66f8\u985e\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u671f\u9650\u5185\u306b\u7533\u544a\u3067\u304d\u308b\u3088\u3046\u306b\u65e9\u3081\u306b\u6e96\u5099\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u4f4f\u5b85\u30ed\u30fc\u30f3\u5951\u7d041\u5e74\u76ee\u306e\u78ba\u5b9a\u7533\u544a\u3067\u5fc5\u8981\u306a\u66f8\u985e<\/h4>\n<p>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u6e96\u5099\u3057\u307e\u3059\u3002<\/p>\n<p><strong>1\u5e74\u76ee\u306e\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\u66f8\u985e<\/th>\n<th>\u5165\u624b\u5148\u30fb\u5099\u8003<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u78ba\u5b9a\u7533\u544a\u66f8<\/td>\n<td style=\"text-align: left;\">\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><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>\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u66f8\u985e<\/td>\n<td style=\"text-align: left;\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3001\u307e\u305f\u306f\u901a\u77e5\u30ab\u30fc\u30c9\uff0b\u8eab\u5143\u78ba\u8a8d\u66f8\u985e\uff08\u904b\u8ee2\u514d\u8a31\u8a3c\u306a\u3069\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/td>\n<td style=\"text-align: left;\">\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u5165\u624b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\uff08\u539f\u672c\uff09<\/td>\n<td style=\"text-align: left;\">\u501f\u5165\u5148\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u9001\u4ed8<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5efa\u7269\u3084\u571f\u5730\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/td>\n<td style=\"text-align: left;\">\u5bb6\u5c4b\u306e\u5e8a\u9762\u7a4d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5206\u304b\u308b\u66f8\u985e\u3001\u6577\u5730\u306e\u53d6\u5f97\u5e74\u6708\u65e5\u304c\u5206\u304b\u308b\u66f8\u985e<br \/>\n\u6cd5\u52d9\u5c40\u3084\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb\u3067\u5165\u624b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u3001\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8\u306e\u5199\u3057<\/td>\n<td style=\"text-align: left;\">\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5199\u3057\u306a\u3069\u3001\u571f\u5730\u30fb\u4f4f\u5b85\u3092\u53d6\u5f97\u3057\u305f\u3053\u3068\u304c\u5206\u304b\u308b\u66f8\u985e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7279\u4f8b\u8981\u4ef6\uff08\u8010\u9707\u6539\u4fee\u3084\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u306a\u3069\uff09\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u66f8\u985e<\/td>\n<td style=\"text-align: left;\">\u90fd\u9053\u5e9c\u770c\u307e\u305f\u306f\u5e02\u533a\u753a\u6751\u7b49\u306e\u9577\u671f\u512a\u826f\u4f4f\u5b85\u5efa\u7bc9\u7b49\u8a08\u753b\u7b49\u306e\u300c\u8a8d\u5b9a\u901a\u77e5\u66f8\u300d\u306e\u5199\u3057\u3001\u8010\u9707\u6539\u4fee\u8a08\u753b\u306e\u300c\u8a8d\u5b9a\u7533\u8acb\u66f8\u300d\u306e\u5199\u3057\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1211-1.htm\" target=\"_blank\" rel=\"noopener\">No.1211-1\u3000\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u3001\u4ee4\u548c4\u5e74\u4ee5\u964d\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff09\uff5c\u56fd\u7a0e\u5e81<br \/>\n<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1212.htm\" target=\"_blank\" rel=\"noopener\">No.1212\u2003\u4e00\u822c\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408(\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664)<br \/>\n<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1213.htm\" target=\"_blank\" rel=\"noopener\">No.1213\u2003\u8a8d\u5b9a\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408(\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664)<\/a><\/p>\n<p>\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u306e\u3088\u3046\u306b\u91d1\u878d\u6a5f\u95a2\u7b49\u304b\u3089\u9001\u3089\u308c\u3066\u304f\u308b\u3082\u306e\u3070\u304b\u308a\u3067\u306f\u306a\u304f\u3001<strong>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306e\u3088\u3046\u306b\u81ea\u8eab\u3067\u6cd5\u52d9\u5c40\u306b\u51fa\u5411\u304f\u306a\u3069\u3057\u3066\u8acb\u6c42\u3057\u306a\u3044\u3068\u5165\u624b\u3067\u304d\u306a\u3044\u66f8\u985e<\/strong>\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4e8b\u524d\u306b\u3088\u304f\u78ba\u8a8d\u3057\u3066\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>1\u5e74\u76ee\u306e\u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u3089\uff1f<\/h4>\n<p>1\u5e74\u76ee\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9593\u306b\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u3092\u5fd8\u308c\u3066\u3057\u307e\u3063\u3066\u3082\u3001\u5c45\u4f4f\u3092\u958b\u59cb\u3057\u305f\u5e74\u306e5\u5e74\u5f8c\u306e12\u670831\u65e5\u307e\u3067\u306b\u9084\u4ed8\u7533\u544a\u3092\u3059\u308c\u3070\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3067\u3059\u304c\u30012\u5e74\u76ee\u4ee5\u964d\u306e\u624b\u7d9a\u304d\u3068\u91cd\u8907\u3059\u308b\u3068\u9593\u9055\u3044\u304c\u8d77\u304d\u305f\u308a\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u306a\u308b\u3079\u304f\u671f\u9650\u5185\u306b\u624b\u7d9a\u304d\u3092\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>2\u5e74\u76ee\u4ee5\u964d\u306f\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>2\u5e74\u76ee\u4ee5\u964d\u306f\u3001\u52e4\u52d9\u5148\u3067\u306e\u5e74\u672b\u8abf\u6574\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u624b\u7d9a\u304d\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u78ba\u5b9a\u7533\u544a\u3067\u521d\u5e74\u5ea6\u306e\u7533\u8acb\u304c\u6e08\u3080\u3068\u3001\u5f8c\u65e5\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u304c\u7533\u544a\u5148\u306e\u7a0e\u52d9\u7f72\u304b\u3089\u7d0d\u7a0e\u8005\u672c\u4eba\u306b\u9001\u3089\u308c\u3066\u304f\u308b\u306e\u3067\u3001\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3001\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u3001\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306b\u53ce\u5165\u304c\u306a\u3044\u4f1a\u793e\u54e1\u304c\u4f4f\u5b85\u30ed\u30fc\u30f3\u521d\u5e74\u5ea6\uff081\u5e74\u76ee\uff09\u306b\u78ba\u5b9a\u7533\u544a\u3092\u6e08\u307e\u305b\u3066\u3044\u308b\u5834\u5408\u306f\u30012\u5e74\u76ee\u4ee5\u964d\u306f\u5e74\u672b\u8abf\u6574\u3067\u624b\u7d9a\u304d\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>2\u5e74\u76ee\u4ee5\u964d\u306e\u5e74\u672b\u8abf\u6574\u3067\u5fc5\u8981\u306a\u66f8\u985e<\/h4>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u969b\u306b\u306f\u3001\u901a\u5e38\u306e\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u306b\u52a0\u3048\u3066\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u66f8\u985e<\/th>\n<th>\u5165\u624b\u5148\u30fb\u5099\u8003<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a08\u7b97\u660e\u7d30\u66f8<\/td>\n<td style=\"text-align: left;\">\u78ba\u5b9a\u7533\u544a\u5148\u306e\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u3089\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8<\/td>\n<td style=\"text-align: left;\">\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u9001\u3089\u308c\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>1. \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a08\u7b97\u660e\u7d30\u66f8<\/strong><\/p>\n<p>1\u5e74\u76ee\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u304c\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u66f8\u985e\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u304c\u7533\u544a\u3067\u304d\u308b\u5e74\u6570\u5206\uff089\u5e74\u5206\u307e\u305f\u306f12\u5e74\u5206\uff09\u304c\u4e00\u5ea6\u306b\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u306e\u3067\u3001\u7fcc\u5e74\u5ea6\u4ee5\u964d\u306e\u5206\u306f\u306a\u304f\u3055\u306a\u3044\u3088\u3046\u306b\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>2. \u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8<\/strong><\/p>\n<p>\u8a72\u5f53\u3059\u308b\u5e74\u672b\u6642\u70b9\u3067\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u6b8b\u9ad8\u304c\u3044\u304f\u3089\u6b8b\u3063\u3066\u3044\u308b\u304b\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3067\u3059\u3002\u3053\u306e\u66f8\u985e\u306f\u3001\u6bce\u5e7410\u6708\u9803\u306b\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u7d44\u3093\u3067\u3044\u308b\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u5c4a\u304d\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u304c\u8fd1\u3065\u3044\u3066\u3082\u5c4a\u304b\u306a\u3044\u5834\u5408\u306f\u91d1\u878d\u6a5f\u95a2\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>\u5e74\u672b\u8abf\u6574\u306e\u624b\u7d9a\u304d\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3046\u306e\uff1f<\/h4>\n<p>\u52e4\u52d9\u5148\u304b\u3089\u5e74\u672b\u8abf\u6574\u306e\u9023\u7d61\u3068\u5171\u306b\u7528\u7d19\u304c\u914d\u5e03\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u969b\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306b\u95a2\u3057\u3066\u306f\u3001\u7a0e\u52d9\u7f72\u3068\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b2\u3064\u306e\u66f8\u985e\u306e\u5185\u5bb9\u3092\u898b\u306a\u304c\u3089\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3066\u3001\u305d\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u8907\u6570\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u501f\u308a\u5165\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u7533\u544a\u6642\u306b\u306f\u5408\u7b97\u3057\u305f\u6b8b\u9ad8\u3092\u8a18\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5e74\u672b\u6b8b\u9ad8\u8abf\u66f8\u306b\u3088\u308b\u78ba\u5b9a\u7533\u544a\u30fb\u5e74\u672b\u8abf\u6574\uff08\u4ee4\u548c4\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3088\u308a\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c4\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4e0a\u8a18\u3067\u8aac\u660e\u3057\u3066\u304d\u305f\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u300c\u5e74\u672b\u6b8b\u9ad8\u8a3c\u660e\u66f8\u300d\u306b\u3088\u308b\u5e74\u672b\u8abf\u6574\uff08\u8a3c\u660e\u66f8\u65b9\u5f0f\uff09\u304b\u3089\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u300c\u5e74\u672b\u6b8b\u9ad8\u8abf\u66f8\u300d\u306b\u3088\u308b\u5e74\u672b\u8abf\u6574\uff08\u8abf\u66f8\u65b9\u5f0f\uff09\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u91d1\u878d\u6a5f\u95a2\u5074\u306e\u30b7\u30b9\u30c6\u30e0\u6539\u4fee\u7b49\u306b\u5fc5\u8981\u306a\u671f\u9593\u3092\u8003\u616e\u3057\u3066\u3001\u5f53\u9762\u306e\u9593\u306f\u5f93\u6765\u306e\u8a3c\u660e\u66f8\u65b9\u5f0f\u3068\u8abf\u66f8\u65b9\u5f0f\u304c\u4f75\u5b58\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u73fe\u6642\u70b9\u3067\u8abf\u66f8\u65b9\u5f0f\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u91d1\u878d\u6a5f\u95a2\u306f\u4e00\u90e8\u3067\u3059\u304c\u3001\u4eca\u5f8c\u5bfe\u5fdc\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u3082\u5897\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8abf\u66f8\u65b9\u5f0f\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u91d1\u878d\u6a5f\u95a2\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/jutaku\/ichiran.htm\" target=\"_blank\" rel=\"noopener\">\u5e74\u672b\u6b8b\u9ad8\u8abf\u66f8\u3092\u7528\u3044\u305f\u65b9\u5f0f\uff08\u8abf\u66f8\u65b9\u5f0f\uff09\u306b\u5bfe\u5fdc\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u306e\u4e00\u89a7\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h4>\u8abf\u66f8\u65b9\u5f0f\u306b\u3088\u308b\u78ba\u5b9a\u7533\u544a\u30fb\u5e74\u672b\u8abf\u6574\u306e\u9032\u3081\u65b9<\/h4>\n<p><strong>\u4f4f\u5b85\u30ed\u30fc\u30f3\u501f\u308a\u5165\u308c\u6642\u306e\u624b\u7d9a\u304d<\/strong><\/p>\n<p>\u8abf\u66f8\u65b9\u5f0f\u306b\u5bfe\u5fdc\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u501f\u308a\u5165\u308c\u306e\u969b\u306b\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u5bfe\u3057\u3066\u300c\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u78ba\u5b9a\u7533\u544a\u524d\uff08\u5c45\u4f4f\u3092\u958b\u59cb\u3057\u305f\u5e74\u306e\u5e74\u5185\uff09\u306e\u624b\u7d9a\u304d<\/strong><\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u3084\u5e74\u672b\u8abf\u6574\u306f\u3001\u5e74\u672b\u6b8b\u9ad8\u306e\u60c5\u5831\u3092<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/49678\/\" data-internallinksmanager029f6b8e52c=\"509\" title=\"\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\">\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb<\/a>\u9023\u643a\u306b\u3088\u308a\u7c21\u5358\u306b\u9032\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u5c45\u4f4f\u3092\u958b\u59cb\u3057\u305f\u5e74\u306e\u5e74\u5185\u306b\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u30a2\u30d7\u30ea\u3088\u308a\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2002\/\" data-internallinksmanager029f6b8e52c=\"238\" title=\"e-Tax\">e-Tax<\/a>\u304b\u3089\u306e\u60c5\u5831\u53d6\u5f97\u5e0c\u671b\u300d\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5f8c2\u6708\u4e2d\u65ec\u306be-Tax\u306e\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u306b\u5e74\u672b\u6b8b\u9ad8\u60c5\u5831\u304c\u683c\u7d0d\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u78ba\u5b9a\u7533\u544a\u306e\u9032\u3081\u65b9<\/strong><\/p>\n<p>\u56fd\u7a0e\u5e81HP\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300d\u3067\u306f\u3001\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u9023\u643a\u306b\u3088\u308a\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5e74\u672b\u6b8b\u9ad8\u60c5\u5831\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u81ea\u52d5\u5165\u529b\u3067\u304d\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u7c21\u5358\u306b\u4f5c\u6210\u3057\u3066\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u78ba\u5b9a\u7533\u544a\u306e\u7fcc\u5e74\u4ee5\u964d\u306e\u5e74\u672b\u8abf\u6574\u3067\u4f7f\u7528\u3059\u308b\u300c\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u306e\u4ea4\u4ed8\u306b\u3064\u3044\u3066\u306f\u300c\u96fb\u5b50\u4ea4\u4ed8\uff08e-Tax\u306b\u3088\u308b\u4ea4\u4ed8\uff09\u300d\u3068\u300c\u66f8\u9762\u4ea4\u4ed8\u300d\u306e2\u3064\u306e\u65b9\u5f0f\u304c\u3042\u308a\u3001\u3053\u308c\u3092\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u6307\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u52e4\u52d9\u5148\u304c\u300c\u96fb\u5b50\u4ea4\u4ed8\u300d\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u300c\u66f8\u9762\u4ea4\u4ed8\u300d\u3092\u6307\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3042\u3089\u304b\u3058\u3081\u52e4\u52d9\u5148\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u5e74\u672b\u8abf\u6574\u306e\u9032\u3081\u65b9<\/strong><\/p>\n<p>\u96fb\u5b50\u4ea4\u4ed8\u306e\u5834\u5408\u306f\u3001\u6bce\u5e7411\u6708\u9803\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u304c\u5404\u5f93\u696d\u54e1\u306ee-Tax\u306e\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u306b\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u3002\u66f8\u9762\u4ea4\u4ed8\u306e\u5834\u5408\u306f2\u5e74\u76ee\u4ee5\u964d\u5206\u3092\u307e\u3068\u3081\u3066\u7a0e\u52d9\u7f72\u304b\u3089\u5404\u5f93\u696d\u54e1\u306b\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u66f8\u985e\u306b\u306f\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\u300d\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\uff08\u898b\u8fbc\u984d\uff09\u300d\u304c\u8a18\u8f09\uff08\u66f8\u9762\u4ea4\u4ed8\u306e\u5834\u5408\u306f2\u5e74\u76ee\u306e\u5206\u306e\u307f\uff09\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u767a\u884c\u3059\u308b\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u306f\u4e0d\u8981\u3067\u3059\u3002\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u306e\u307f\u3092\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/jutaku\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u306b\u4fc2\u308b\u624b\u7d9a\uff08\u5e74\u672b\u6b8b\u9ad8\u8abf\u66f8\u3092\u7528\u3044\u305f\u65b9\u5f0f\uff09\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>1\u5e74\u76ee\u306e\u78ba\u5b9a\u7533\u544a\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u884c\u3046\u66f8\u985e\u306e\u66f8\u304d\u65b9<\/h2>\n<h3>\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/h3>\n<p><span style=\"background-color: 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class=\"aligncenter\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r07.htm\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u7b49\uff08\u4ee4\u548c\uff17\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r07\/14.pdf\" target=\"_blank\" rel=\"noopener\">\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/a>\u300d<\/p>\n<p>\u624b\u5143\u306b\u300c\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u300d\u300c\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u300d\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u300c\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u300d\u3092\u7528\u610f\u3057\u3001\u4ee5\u4e0b\u306e\u8981\u9818\u3067\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>2\u306e\u65b0\u7bc9\u53c8\u306f\u8cfc\u5165\u3057\u305f\u5bb6\u5c4b\u7b49\u306b\u4fc2\u308b\u4e8b\u9805<\/strong><br \/>\n\u300c\u5c45\u4f4f\u958b\u59cb\u5e74\u6708\u65e5\u300d\u306b\u306f\u4f4f\u6c11\u7968\u7b49\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8ee2\u5165\u65e5\u306a\u3069\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u3053\u306e\u65e5\u4ed8\u304c\u63a7\u9664\u306e\u9069\u7528\u8981\u4ef6\u306b\u95a2\u308f\u308a\u307e\u3059\u3002\u307e\u305f\u300c\u88dc\u52a9\u91d1\u4ea4\u4ed8\u524d\u306e\u53d6\u5f97\u5bfe\u4fa1\u306e\u984d\u300d\u306b\u306f\u300c\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u300d\u7b49\u3092\u78ba\u8a8d\u3057\u3001\u5efa\u7269\u3068\u571f\u5730\u306e\u4fa1\u683c\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u8cfc\u5165\u6642\u306b\u88dc\u52a9\u91d1\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u300c\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u88dc\u52a9\u91d1\u7b49\u306e\u984d\u300d\u306e\u6b04\u306b\u305d\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u3001\u300c\u53d6\u5f97\u5bfe\u4fa1\u306e\u984d\u300d\u306e\u6b04\u306b\u88dc\u52a9\u91d1\u306e\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u300c\u7dcf\uff08\u5e8a\uff09\u9762\u7a4d\u300d\u300c\u4e0d\u52d5\u7523\u756a\u53f7\u300d\u306e\u6b04\u306b\u306f\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li><strong>4\u306e\u5bb6\u5c4b\u3084\u571f\u5730\u7b49\u306e\u53d6\u5f97\u5bfe\u4fa1\u306e\u984d<\/strong><br \/>\n\u5171\u6709\u540d\u7fa9\u306e\u5834\u5408\u306f\u2460\u6b04\u306b\u7533\u544a\u8005\u81ea\u8eab\u306e\u6301\u5206\uff08\u3007\u5206\u306e\u3007\uff09\u3092\u8a18\u5165\u3057\u3001\u4e0a\u8a18\u3067\u8a08\u7b97\u3057\u305f\u300c\u53d6\u5f97\u5bfe\u4fa1\u306e\u984d\u300d\u3092\u4e57\u3058\u3066\u2461\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u5171\u6709\u540d\u7fa9\u3067\u306a\u3044\u5834\u5408\u306f\u300c\u53d6\u5f97\u5bfe\u4fa1\u306e\u984d\u300d\u306e\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u8a18\u5165\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u4f4f\u5b85\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u2462\u6b04\u306b\u305d\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u3001\u2463\u6b04\u306b\u306f\u2461\u6b04\uff0d\u2462\u6b04\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li><strong>7\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8<\/strong><br \/>\n\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u300c\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u300d\u306b\u8a18\u8f09\u3055\u308c\u305f\u5e74\u672b\u6642\u70b9\u306e\u6b8b\u9ad8\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/li>\n<li><strong>9\u306e\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97<\/strong><br \/>\n<strong>7\u3067\u8a18\u8f09\u3057\u305f\u5e74\u672b\u6b8b\u9ad8\u306e\u5408\u8a08\u984d\uff08\u246a\u6b04\u306e\u91d1\u984d\uff09\uff08\u203b\uff09<\/strong>\u3092\u57fa\u306b\u3001\u4e8c\u9762\u306b\u3066\u6240\u5b9a\u306e\u63a7\u9664\u7387\uff080.7%\u306a\u3069\uff09\u3092\u639b\u3051\u3066\u3001\u305d\u306e\u5e74\u306e\u63a7\u9664\u984d\u3092\u7b97\u51fa\u30fb\u8a18\u5165\u3057\u307e\u3059\u3002\u4e8c\u9762\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8981\u4ef6\u306b\u3069\u308c\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3001\u8a08\u7b97\u7d50\u679c\u304c\u7279\u5225\u63a7\u9664\u984d\u306e\u6700\u9ad8\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u6700\u9ad8\u984d\u306e\u91d1\u984d\u304c\u7279\u5225\u63a7\u9664\u984d\u306b\u306a\u308b\u3053\u3068\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u203b\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5e74\u672b\u6b8b\u9ad8\u306e\u984d\uff1e\u53d6\u5f97\u5bfe\u4fa1\u306e\u984d\u306e\u5834\u5408\u306f\u53d6\u5f97\u5bfe\u4fa1\u306e\u984d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u8a08\u7b97\u660e\u7d30\u66f8\u3092\u4f5c\u6210\u3067\u304d\u305f\u3089\u3001\u4e00\u9762\u306e\u300c9.\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u300d\u306e\u2473\u306b\u8a18\u8f09\u3057\u305f\u91d1\u984d\u3092\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u8ee2\u8a18\u5834\u6240\u306f\u3001\u7b2c\u4e00\u8868\u306b\u3042\u308b\u300c\u7a0e\u91d1\u306e\u8a08\u7b97\u300d\u306e\u300c\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u300d\u306e\u6b04\u3067\u3059\u3002<\/p>\n<h2>2\u5e74\u76ee\u4ee5\u964d\u306e\u5e74\u672b\u8abf\u6574\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u884c\u3046\u66f8\u985e\u306e\u66f8\u304d\u65b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>2\u5e74\u76ee\u4ee5\u964d\u3001\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u5fc5\u8981\u306a\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u306f\u3001\u300c\u5e74\u672b\u6b8b\u9ad8\u300d\u3084\u3001\u300c\u53d6\u5f97\u5bfe\u4fa1\u306e\u984d\u300d\u306a\u3069\u3092\u66f8\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a08\u7b97\u660e\u7d30\u66f8.jpg\" alt=\"\u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a08\u7b97\u660e\u7d30\u66f8\" width=\"523\" height=\"882\" class=\"aligncenter\" \/><\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shotoku\/jukari\/index.htm\" target=\"_blank\" rel=\"noopener\">\u5e74\u672b\u8abf\u6574\u3067\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65b9\u3078\uff5c\u56fd\u7a0e\u5e81<br \/>\n<\/a><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/308.pdf\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a08\u7b97\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7533\u544a\u66f8\u4e0b\u90e8\u306e\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u306e\u78ba\u8a8d<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" 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