{"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":"2026-09-10T13:57:52","modified_gmt":"2026-09-10T04:57:52","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=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u5e74\u672b\u8abf\u6574\u306f\u3069\u3046\u9032\u3081\u308b\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>2\u5e74\u76ee\u4ee5\u964d\u306f\u66f8\u985e\u306e\u8ee2\u8a18\u3060\u3051\u3067\u624b\u7d9a\u304d\u304c\u7d42\u308f\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u521d\u5e74\u5ea6\u306f\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b<\/li>\n<li>\u7fcc\u5e74\u4ee5\u964d\u306f\u4f1a\u793e\u3078\u5fc5\u8981\u66f8\u985e\u3092\u63d0\u51fa\u3057\u5e74\u672b\u8abf\u6574\u3067\u624b\u7d9a\u304d\u3059\u308b<\/li>\n<li>\u63a7\u9664\u7387\u3092\u639b\u3051\u3066\u623b\u308b\u7a0e\u984d\u3092\u6c42\u3081\u308b<\/li>\n<\/ul>\n<p>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306a\u3069\u306f\u5165\u624b\u306b\u65e5\u6570\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u96c6\u3081\u59cb\u3081\u308b\u3068\u5b89\u5fc3\u3067\u3059\u3002\n<\/p><\/div>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff09\u306f\u30011\u5e74\u76ee\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u304c\u30012\u5e74\u76ee\u4ee5\u964d\u306a\u3089\u5e74\u672b\u8abf\u6574\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\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\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<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u306e\u66f8\u304d\u65b9\u3068\u62c5\u5f53\u8005\u306e\u78ba\u8a8d\u624b\u9806\u3092\u4e2d\u5fc3\u306b\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&#038;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_1.png\" 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>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a\u306e\u3069\u3061\u3089\u304c\u5fc5\u8981\uff1f<\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u624b\u7d9a\u304d\u306f\u3001\u5165\u5c45\u3057\u305f\u5e74\uff081\u5e74\u76ee\uff09\u30682\u5e74\u76ee\u4ee5\u964d\u3067\u5206\u304b\u308c\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u3042\u3063\u3066\u3082\u521d\u5e74\u5ea6\u306f\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u52e4\u52d9\u5148\u306e\u5e74\u672b\u8abf\u6574\u3060\u3051\u3067\u5b8c\u7d50\u3059\u308b\u306e\u306f2\u5e74\u76ee\u304b\u3089\u3067\u3059\u3002<\/p>\n<h3>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u4ed5\u7d44\u307f\u3068\u9069\u7528\u6761\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u5e74\u672b\u6642\u70b9\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306b\u63a7\u9664\u7387\u3092\u639b\u3051\u305f\u91d1\u984d\u3092\u3001\u305d\u306e\u5e74\u306e\u6240\u5f97\u7a0e\u984d\u304b\u3089\u5dee\u3057\u5f15\u3051\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u6b63\u5f0f\u306b\u306f\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u300d\u3068\u3044\u3044\u3001\u6240\u5f97\u7a0e\u304b\u3089\u5f15\u304d\u304d\u308c\u306a\u3044\u5206\u306f\u7fcc\u5e74\u5ea6\u306e\u4f4f\u6c11\u7a0e\u304b\u3089\u3082\u4e00\u5b9a\u984d\u307e\u3067\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u4f4f\u5b85\u305d\u306e\u3082\u306e\u306e\u8981\u4ef6\u3068\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u672c\u4eba\u306e\u6240\u5f97\u8981\u4ef6\u3092\u3069\u3061\u3089\u3082\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e3b\u306a\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u6761\u4ef6<\/div>\n<ul class=\"summary-box__list summary-box__list\">\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\u6240\u5f97\u91d1\u984d\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<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u4ee4\u548c8\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u5165\u5c45\u3059\u308b\u5834\u5408\u306f\u3001\u5e8a\u9762\u7a4d\u8981\u4ef6\u304c\u65b0\u7bc9\u4f4f\u5b85\u30fb\u65e2\u5b58\u4f4f\u5b85\u3068\u3082\u306b40\u33a1\u4ee5\u4e0a\u3078\u7de9\u548c\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u65b9\u3068\u3001\u5b50\u80b2\u3066\u4e16\u5e2f\u7b49\u3078\u306e\u501f\u5165\u9650\u5ea6\u984d\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\u3092\u5229\u7528\u3059\u308b\u65b9\u306f\u3001\u5f15\u304d\u7d9a\u304d50\u33a1\u4ee5\u4e0a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f4f\u5b85\u8cfc\u5165\u6642\u306b\u5165\u624b\u3057\u305f\u5bb6\u8ca1\u7528\u5177\u306f\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u5225\u8358\u3084\u8cc3\u8cb8\u7528\u306e\u7269\u4ef6\u3082\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1210.htm\" rel=\"noopener\" target=\"_blank\">No.1210 \u30de\u30a4\u30db\u30fc\u30e0\u306e\u53d6\u5f97\u7b49\u3068\u6240\u5f97\u7a0e\u306e\u7a0e\u984d\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1211-1.htm\" rel=\"noopener\" target=\"_blank\">No.1211-1 \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\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>1\u5e74\u76ee\u306f\u78ba\u5b9a\u7533\u544a\u30012\u5e74\u76ee\u4ee5\u964d\u306f\u5e74\u672b\u8abf\u6574<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u5165\u5c45\u3057\u305f\u5e74\u306e\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3059\u3002<\/b><\/span>\u5e74\u672b\u8abf\u6574\u3067\u306f\u521d\u5e74\u5ea6\u306e\u9069\u7528\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u76f8\u8ac7\u3092\u53d7\u3051\u305f\u62c5\u5f53\u8005\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3042\u308b\u65e8\u3092\u65e9\u3081\u306b\u4f1d\u3048\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"20%\">\u5bfe\u8c61\u5e74\u6570<\/th>\n<th width=\"20%\">\u624b\u7d9a\u304d\u65b9\u6cd5<\/th>\n<th width=\"30%\">\u6642\u671f<\/th>\n<th width=\"30%\"\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;\">\u672c\u4eba\u304c\u7a0e\u52d9\u7f72\u3078\u7533\u544a\u3002\u5e74\u672b\u8abf\u6574\u3067\u306f\u5bfe\u5fdc\u3067\u304d\u306a\u3044<\/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\u3078\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308c\u3070\u5b8c\u4e86<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u521d\u5e74\u5ea6\u306f\u3001\u7533\u544a\u66f8\u306e\u307b\u304b\u306b\u3082\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306e\u3088\u3046\u306b\u5165\u624b\u307e\u3067\u306b\u65e5\u6570\u304c\u304b\u304b\u308b\u66f8\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u624b\u7d9a\u304d\u3092\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u3068\u3042\u308f\u305b\u3066\u3001\u8a18\u4e8b\u5f8c\u534a\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u4e3b\u306a\u5909\u66f4\u70b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u671f\u9650\u304c\u4ee4\u548c12\u5e7412\u670831\u65e5\u307e\u30675\u5e74\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u95a2\u9023\u3059\u308b\u7a0e\u5236\u6cd5\u306f\u4ee4\u548c8\u5e743\u670831\u65e5\u306b\u6210\u7acb\u3057\u3066\u304a\u308a\u3001\u4ee4\u548c8\u5e741\u67081\u65e5\u304b\u3089\u4ee4\u548c12\u5e7412\u670831\u65e5\u307e\u3067\u306b\u5165\u5c45\u3057\u305f\u5834\u5408\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u4e3b\u306a\u898b\u76f4\u3057\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>\u9069\u7528\u671f\u9650\u30925\u5e74\u5ef6\u9577\uff1a\u4ee4\u548c7\u5e7412\u670831\u65e5 \u2192 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href=\"https:\/\/www.mlit.go.jp\/jutakukentiku\/house\/jutakukentiku_house_tk2_000017.html\" rel=\"noopener\" target=\"_blank\">\u4f4f\u5b85\uff1a\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\uff5c\u56fd\u571f\u4ea4\u901a\u7701<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/h2>\n<p>2\u5e74\u76ee\u4ee5\u964d\u306b\u5e74\u672b\u8abf\u6574\u3067\u4f7f\u3046\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u306f\u3001\u4e0a\u534a\u5206\u304c\u63a7\u9664\u984d\u306e\u8a08\u7b97\u6b04\u3001\u4e0b\u534a\u5206\u304c\u7a0e\u52d9\u7f72\u306e\u8a18\u8f09\u3057\u305f\u8a3c\u660e\u66f8\u6b04\u3068\u3044\u3046\u69cb\u6210\u3067\u3059\u3002\u8a3c\u660e\u66f8\u6b04\u306e\u5185\u5bb9\u3068\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u306e\u91d1\u984d\u3092\u3001\u8a08\u7b97\u6b04\u3078\u9806\u306b\u66f8\u304d\u5199\u3057\u3066\u3044\u304f\u6d41\u308c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u5c4a\u304f\u6642\u671f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u63d0\u51fa\u3059\u308b\u306e\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u5c4a\u304f\u7533\u544a\u66f8\u3068\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u767a\u884c\u3059\u308b\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u306e2\u70b9\u3067\u3059\u3002<\/b><\/span>\u521d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u304c\u6e08\u3080\u3068\u3001\u5f8c\u65e5\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\u7a0e\u52d9\u7f72\u304b\u3089\u672c\u4eba\u3042\u3066\u306b\u9001\u3089\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"60%\">\u66f8\u985e<\/th>\n<th width=\"40%\">\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<br \/>\n\uff08\u8abf\u66f8\u65b9\u5f0f\u306e\u5834\u5408\u306f\u6dfb\u4ed8\u4e0d\u8981\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305d\u308c\u305e\u308c\u306e\u66f8\u985e\u304c\u5c4a\u304f\u6642\u671f\u3068\u3001\u5c4a\u304b\u306a\u3044\u5834\u5408\u306e\u5bfe\u5fdc\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u66f8\u985e<\/th>\n<th>\u5c4a\u304f\u6642\u671f<\/th>\n<th>\u5c4a\u304f\u5358\u4f4d<\/th>\n<th>\u5c4a\u304b\u306a\u3044\u30fb<br \/>\n\u7d1b\u5931\u3057\u305f\u5834\u5408<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/td>\n<td style=\"text-align: left;\">\u521d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u5f8c<\/td>\n<td style=\"text-align: left;\">\u63a7\u9664\u306e\u6b8b\u308a\u5e74\u6570\u5206\u3092\u307e\u3068\u3081\u3066<\/td>\n<td style=\"text-align: left;\">\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u554f\u3044\u5408\u308f\u305b\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8<\/td>\n<td style=\"text-align: left;\">\u6bce\u5e7410\u6708\u9803<\/td>\n<td style=\"text-align: left;\">\u305d\u306e\u5e74\u306e\u5206<\/td>\n<td style=\"text-align: left;\">\u501f\u5165\u5148\u306e\u91d1\u878d\u6a5f\u95a2\u3078\u554f\u3044\u5408\u308f\u305b\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u63a7\u9664\u671f\u9593\u306f\u4f4f\u5b85\u306e\u533a\u5206\u306b\u3088\u3063\u306610\u5e74\u307e\u305f\u306f13\u5e74\u306b\u5206\u304b\u308c\u308b\u305f\u3081\u3001\u5c4a\u304f\u7533\u544a\u66f8\u306e\u679a\u6570\u3082\u305d\u308c\u306b\u5fdc\u3058\u3066\u5909\u308f\u308a\u307e\u3059\u3002\u7fcc\u5e74\u4ee5\u964d\u306e\u5206\u3082\u3042\u308f\u305b\u3066\u5c4a\u304f\u306e\u3067\u3001\u306a\u304f\u3055\u306a\u3044\u3088\u3046\u4fdd\u7ba1\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3092\u4e8b\u524d\u306b\u5468\u77e5\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/05_1.htm\" rel=\"noopener\" target=\"_blank\">\u30de\u30a4\u30db\u30fc\u30e0\u3092\u6301\u3063\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u8a18\u5165\u524d\u306b\u78ba\u8a8d\u3059\u308b\u5e74\u5206\u3068\u7533\u544a\u66f8\u4e0b\u90e8\u306e\u8a3c\u660e\u66f8\u6b04<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8a18\u5165\u3092\u59cb\u3081\u308b\u524d\u306b\u3001\u7528\u7d19\u4e0a\u90e8\u306e\u300c\u4ee4\u548c\u25ef\u5e74\u5206\u300d\u304c\u4eca\u5e74\u306e\u3082\u306e\u304b\u3092\u78ba\u304b\u3081\u307e\u3059\u3002<\/b><\/span>\u7533\u544a\u66f8\u306f\u63a7\u9664\u306e\u6b8b\u308a\u5e74\u6570\u5206\u304c\u307e\u3068\u3081\u3066\u5c4a\u304f\u305f\u3081\u3001\u5225\u306e\u5e74\u306e\u7528\u7d19\u3092\u4f7f\u3063\u3066\u3057\u307e\u3046\u9593\u9055\u3044\u304c\u8d77\u3053\u308a\u3084\u3059\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5e74\u5206\u3092\u78ba\u304b\u3081\u305f\u3089\u3001\u52e4\u52d9\u5148\u306e\u540d\u79f0\u30fb\u6240\u5728\u5730\u3068\u3001\u672c\u4eba\u306e\u6c0f\u540d\u30fb\u4f4f\u6240\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u7528\u7d19\u306e\u4e0b\u534a\u5206\u306b\u3042\u308b\u300c\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u306f\u3001\u521d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u306b\u57fa\u3065\u3044\u3066\u7a0e\u52d9\u7f72\u304c\u8a18\u8f09\u3057\u305f\u6b04\u3067\u3059\u3002\u8a08\u7b97\u306e\u524d\u63d0\u3068\u306a\u308b\u6b21\u306e\u60c5\u5831\u304c\u5165\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4f4f\u5b85\u3084\u571f\u5730\u7b49\u306e\u53d6\u5f97\u5bfe\u4fa1\u306e\u984d<\/li>\n<li>\u5c45\u4f4f\u7528\u5272\u5408<\/li>\n<li>\u63a7\u9664\u7387<\/li>\n<li>\u63a7\u9664\u306e\u6b8b\u308a\u5e74\u6570<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u6b04\u304c\u306a\u3044\u3068\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5207\u308a\u53d6\u3089\u305a\u306b\u305d\u306e\u307e\u307e\u63d0\u51fa\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002<\/p>\n<p>\u8abf\u66f8\u65b9\u5f0f\u306e\u5834\u5408\u306f\u3001\u5e74\u672b\u6b8b\u9ad8\u3068\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\uff08\u898b\u8fbc\u984d\uff09\u304c\u3042\u3089\u304b\u3058\u3081\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u5185\u5bb9\u3092\u8a08\u7b97\u6b04\u3078\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u6b8b\u9ad8\u304b\u3089\u63a7\u9664\u984d\u307e\u3067\u306e\u8a18\u5165\u624b\u9806<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8a08\u7b97\u6b04\u306f\u2460\u304b\u3089\u2465\u3078\u3001\u5e74\u672b\u6b8b\u9ad8\u3092\u51fa\u767a\u70b9\u306b\u9806\u756a\u306b\u57cb\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/b><\/span>\u5b9f\u969b\u306e\u69d8\u5f0f\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u2460\u304b\u3089\u2465\u306e\u6b04\u306e\u4f4d\u7f6e\u3092\u78ba\u304b\u3081\u306a\u304c\u3089\u8aad\u307f\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/jyuutaku_deduction.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/jyuutaku_deduction.png\" alt=\"\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\" width=\"807\" height=\"1019\" class=\"aligncenter size-full wp-image-126103\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/jyuutaku_deduction.png 807w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/jyuutaku_deduction-238x300.png 238w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/jyuutaku_deduction-768x970.png 768w\" sizes=\"auto, (max-width: 807px) 100vw, 807px\" \/><\/a><\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shotoku\/jukari\/01.pdf\" rel=\"noopener\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b<\/a>\uff5c\u56fd\u7a0e\u5e81<\/p>\n<p>\u8a3c\u660e\u66f8\u65b9\u5f0f\u306e\u5834\u5408\u306e\u8a18\u5165\u624b\u9806\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>\u2460\u300c\u5e74\u672b\u6b8b\u9ad8\u300d\u306b\u3001\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u306e\u91d1\u984d\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002\u501f\u5165\u91d1\u306e\u5185\u8a33\u306b\u5fdc\u3058\u3066\u300c\u4f4f\u5b85\u306e\u307f\u300d\u300c\u571f\u5730\u7b49\u306e\u307f\u300d\u300c\u4f4f\u5b85\u53ca\u3073\u571f\u5730\u7b49\u300d\u306e\u6b04\u3092\u4f7f\u3044\u5206\u3051\u307e\u3059<\/li>\n<li>\u2461\u306b\u3001\u9023\u5e2f\u50b5\u52d9\u306e\u8ca0\u62c5\u5272\u5408\u3092\u639b\u3051\u305f\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u5358\u72ec\u540d\u7fa9\u306e\u30ed\u30fc\u30f3\u3067\u3042\u308c\u3070\u2460\u3068\u540c\u984d\u3067\u3059<\/li>\n<li>\u2462\u306b\u3001\u2461\u3068\u8a3c\u660e\u66f8\u6b04\u306e\u300c\u53d6\u5f97\u5bfe\u4fa1\u306e\u984d\u300d\u3092\u6bd4\u3079\u3066\u3001\u5c11\u306a\u3044\u307b\u3046\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059<\/li>\n<li>\u2463\u306b\u3001\u2462\u3078\u5c45\u4f4f\u7528\u5272\u5408\u3092\u639b\u3051\u305f\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u81ea\u5b85\u3059\u3079\u3066\u304c\u5c45\u4f4f\u7528\u3067\u3042\u308c\u3070\u2462\u3068\u540c\u984d\u3067\u3059<\/li>\n<li>\u2464\u306b\u3001\u2463\u306e\u5408\u8a08\u984d\u3092\u8a18\u5165\u3057\u307e\u3059<\/li>\n<li>\u2465\u306b\u3001\u2464\u3078\u63a7\u9664\u7387\u3092\u639b\u3051\u305f\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059<\/li>\n<\/ol>\n<\/div>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;margin-bottom: 1em;\"><strong>\u63a7\u9664\u984d \uff1d \u5e74\u672b\u6b8b\u9ad8\u7b49\uff08\u501f\u5165\u9650\u5ea6\u984d\u304c\u4e0a\u9650\uff09\u00d7 \u63a7\u9664\u73870.7\uff05<\/strong><\/div>\n<p>\u203b100\u5186\u672a\u6e80\u306f\u5207\u308a\u6368\u3066\u3002\u6700\u9ad8\u9650\u5ea6\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u9650\u5ea6\u984d<\/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\u306f\u3001\u2460\u306e\u6b04\u306b\u5408\u7b97\u3057\u305f\u6b8b\u9ad8\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u300c\u5e74\u9593\u6240\u5f97\u306e\u898b\u7a4d\u984d\u300d\u6b04\u306b\u306f\u3001\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306b\u66f8\u3044\u305f\u898b\u7a4d\u984d\u3068\u540c\u3058\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u8ee2\u8a18\u3059\u308b\u6b04\u3084\u6841\u6570\u306e\u53d6\u308a\u9055\u3048\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u305f\u3081\u3001\u8a18\u5165\u5f8c\u306b\u3082\u3046\u4e00\u5ea6\u898b\u76f4\u3059\u3088\u3046\u4f1d\u3048\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5099\u8003\u6b04\u3078\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8abf\u66f8\u65b9\u5f0f\u30fb\u501f\u308a\u63db\u3048\u30fb\u9023\u5e2f\u50b5\u52d9\u306e\u3044\u305a\u308c\u304b\u306b\u5f53\u305f\u308b\u5834\u5408\u306f\u3001\u5099\u8003\u6b04\u3078\u306e\u8a18\u5165\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u8a18\u5165\u304c\u6f0f\u308c\u3066\u3044\u308b\u3068\u5dee\u3057\u623b\u3057\u306b\u306a\u308a\u3084\u3059\u3044\u305f\u3081\u3001\u8a72\u5f53\u3057\u305d\u3046\u306a\u5f93\u696d\u54e1\u3078\u4e8b\u524d\u306b\u5468\u77e5\u3057\u3066\u304a\u304f\u3068\u624b\u623b\u308a\u304c\u6e1b\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u30b1\u30fc\u30b9<\/th>\n<th>\u5099\u8003\u6b04\u306b\u66f8\u304f\u5185\u5bb9<\/th>\n<th>\u6dfb\u4ed8\u66f8\u985e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u8abf\u66f8\u65b9\u5f0f\u3067\u63a7\u9664\u3092\u53d7\u3051\u308b<\/td>\n<td style=\"text-align: left;\">\u8abf\u66f8\u65b9\u5f0f\u306b\u5bfe\u5fdc\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u3067\u3042\u308b\u65e8<\/td>\n<td style=\"text-align: left;\">\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u306f\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30ed\u30fc\u30f3\u3092\u501f\u308a\u63db\u3048\u305f<\/td>\n<td style=\"text-align: left;\">\u501f\u308a\u63db\u3048\u3067\u3042\u308b\u65e8<\/td>\n<td style=\"text-align: left;\">\u501f\u308a\u63db\u3048\u5f8c\u306e\u91d1\u878d\u6a5f\u95a2\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u9023\u5e2f\u50b5\u52d9\u304c\u3042\u308b<\/td>\n<td style=\"text-align: left;\">\u4ed6\u306b\u9023\u5e2f\u50b5\u52d9\u8005\u304c\u3044\u308b\u3053\u3068\u3092\u793a\u3059\u6587\u8a00<\/td>\n<td style=\"text-align: left;\">\u901a\u5e38\u3069\u304a\u308a\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u30019\u6708\u4ee5\u964d\u306b\u7e70\u4e0a\u8fd4\u6e08\u3084\u501f\u308a\u63db\u3048\u3092\u3059\u308b\u3068\u3001\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u6b8b\u9ad8\u306e\u4e88\u5b9a\u984d\u3068\u5b9f\u969b\u306e\u5e74\u672b\u6b8b\u9ad8\u304c\u305a\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u8a72\u5f53\u3059\u308b\u5f93\u696d\u54e1\u306b\u306f\u3001\u518d\u767a\u884c\u3055\u308c\u305f\u8a3c\u660e\u66f8\u304b\u3069\u3046\u304b\u3092\u78ba\u304b\u3081\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u63a7\u9664\u7387\u306f\u521d\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u305f\u3082\u306e\u304c\u7d9a\u304f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u7387\u306f\u5165\u5c45\u3057\u305f\u5e74\u306e\u5236\u5ea6\u304c\u63a7\u9664\u671f\u9593\u3092\u901a\u3058\u3066\u9069\u7528\u3055\u308c\u3001\u9014\u4e2d\u3067\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u5165\u5c45\u3057\u305f\u5e74\u3054\u3068\u306e\u6271\u3044\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5165\u5c45\u3057\u305f\u5e74<\/th>\n<th>\u63a7\u9664\u7387<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u4ee4\u548c3\u5e74\u4ee5\u524d<\/td>\n<td style=\"text-align: left;\">1.0\uff05\u306e\u30b1\u30fc\u30b9\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ee4\u548c4\u5e74\u4ee5\u5f8c<\/td>\n<td style=\"text-align: left;\">0.7\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u63a7\u9664\u671f\u9593\u306f\u3001\u4f4f\u5b85\u6027\u80fd\u3067\u5206\u304b\u308c\u3001\u8a8d\u5b9a\u4f4f\u5b85\u30fbZEH\u6c34\u6e96\u30fb\u7701\u30a8\u30cd\u57fa\u6e96\u9069\u5408\u4f4f\u5b85\u306f13\u5e74\u3001\u305d\u306e\u4ed6\u4f4f\u5b85\u306f10\u5e74\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u306f\u65b0\u65e7\u306e\u5236\u5ea6\u304c\u6df7\u5728\u3059\u308b\u305f\u3081\u3001\u7533\u544a\u66f8\u4e0b\u90e8\u306e\u8a3c\u660e\u66f8\u6b04\u306b\u5370\u5b57\u3055\u308c\u305f\u63a7\u9664\u7387\u3092\u305d\u306e\u307e\u307e\u4f7f\u3044\u3001\u5168\u54e1\u3092\u4e00\u5f8b\u306e\u7387\u3067\u8a08\u7b97\u3057\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shotoku\/jukari\/nencho-jukari.pdf\" rel=\"noopener\" target=\"_blank\">\u5e74\u672b\u8abf\u6574\u3067\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u65b9\u3078\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u62c5\u5f53\u8005\u306f\u4f55\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\uff1f<\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u7533\u544a\u66f8\u306f\u63d0\u51fa\u4eba\u6570\u3053\u305d\u591a\u304f\u306a\u3044\u3082\u306e\u306e\u3001\u5e74\u7a0e\u984d\u3078\u306e\u5f71\u97ff\u304c\u5927\u304d\u3044\u66f8\u985e\u3067\u3059\u3002\u5dee\u3057\u623b\u3057\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u7b87\u6240\u3092\u5148\u306b\u62bc\u3055\u3048\u3066\u304a\u304f\u3068\u3001\u5e74\u672b\u8abf\u6574\u306e\u5f8c\u534a\u3067\u614c\u3066\u305a\u306b\u6e08\u307f\u307e\u3059\u3002<\/p>\n<h3>\u63d0\u51fa\u66f8\u985e\u304c\u305d\u308d\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u304b\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u307e\u305a\u3001\u7533\u544a\u66f8\u30fb\u4e0b\u90e8\u306e\u8a3c\u660e\u66f8\u6b04\u30fb\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u306e3\u70b9\u304c\u305d\u308d\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u304b\u3081\u307e\u3059\u3002<\/b><\/span>\u63d0\u51fa\u6642\u306b\u898b\u3064\u304b\u308a\u3084\u3059\u3044\u4e0d\u5099\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>\u7533\u544a\u66f8\u306e\u4e0b\u534a\u5206\u306b\u3042\u308b\u8a3c\u660e\u66f8\u6b04\u304c\u5207\u308a\u53d6\u3089\u308c\u3066\u3044\u308b<\/li>\n<li>\u524d\u5e74\u5206\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u304c\u6dfb\u4ed8\u3055\u308c\u3066\u3044\u308b<\/li>\n<li>\u7528\u7d19\u306e\u5e74\u5206\u304c\u4eca\u5e74\u306e\u3082\u306e\u3067\u306f\u306a\u3044<\/li>\n<li>\u6c0f\u540d\u3084\u4f4f\u6240\u304c\u8a18\u5165\u3055\u308c\u3066\u3044\u306a\u3044<\/li>\n<li>\u4fee\u6b63\u6db2\u3067\u8a02\u6b63\u3055\u308c\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u7d19\u306e\u7533\u544a\u66f8\u3067\u8a18\u8f09\u3092\u8aa4\u3063\u305f\u5834\u5408\u306f\u4e8c\u91cd\u7dda\u3067\u306e\u8a02\u6b63\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u6848\u5185\u306e\u969b\u306b\u3042\u308f\u305b\u3066\u4f1d\u3048\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u96fb\u5b50\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u5f93\u696d\u54e1\u304b\u3089\u3001\u8a3c\u660e\u66f8\u304c\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u63d0\u51fa\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u81ea\u793e\u304c\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u53d7\u3051\u53d6\u308a\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u300cQR\u30b3\u30fc\u30c9\u4ed8\u8a3c\u660e\u66f8\u7b49\u4f5c\u6210\u30b7\u30b9\u30c6\u30e0\u300d\u3067\u66f8\u9762\u306b\u51fa\u529b\u3057\u3066\u63d0\u51fa\u3057\u3066\u3082\u3089\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6b8b\u9ad8\u3068\u6240\u5f97\u306e\u898b\u7a4d\u984d\u304b\u3089\u9069\u7528\u53ef\u5426\u3092\u78ba\u304b\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7533\u544a\u66f8\u306e\u5e74\u672b\u6b8b\u9ad8\u304c\u8a3c\u660e\u66f8\u306e\u91d1\u984d\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b\u3001\u5e74\u9593\u6240\u5f97\u306e\u898b\u7a4d\u984d\u304c\u8981\u4ef6\u5185\u304b\u3092\u78ba\u304b\u3081\u307e\u3059\u3002<\/b><\/span>\u78ba\u8a8d\u3059\u308b\u306e\u306f\u6b21\u306e3\u70b9\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7533\u544a\u66f8\u306e\u5e74\u672b\u6b8b\u9ad8\u3068\u3001\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u306e\u91d1\u984d\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b<\/li>\n<li>\u5e74\u9593\u6240\u5f97\u306e\u898b\u7a4d\u984d\u304c\u3001\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a18\u8f09\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b<\/li>\n<li>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u91d1\u984d\u306b\u5dee\u304c\u3042\u308b\u5834\u5408\u306f\u8a3c\u660e\u66f8\u306e\u8a18\u8f09\u3092\u512a\u5148\u3057\u3001\u672c\u4eba\u3078\u8a02\u6b63\u3092\u4f9d\u983c\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5c45\u4f4f\u306e\u5b9f\u614b\u3084\u6301\u5206\u5272\u5408\u307e\u3067\u66f8\u985e\u3060\u3051\u3067\u898b\u5206\u3051\u308b\u306e\u306f\u96e3\u3057\u3044\u306e\u304c\u5b9f\u60c5\u3067\u3059\u3002\u9069\u7528\u306e\u53ef\u5426\u306f\u672c\u4eba\u306e\u8cac\u4efb\u3067\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3092\u3001\u5e74\u672b\u8abf\u6574\u306e\u6848\u5185\u6642\u306b\u3042\u308f\u305b\u3066\u4f1d\u3048\u3066\u304a\u304f\u3068\u3001\u5f8c\u306e\u8a02\u6b63\u304c\u8d77\u3053\u308a\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/jutaku\/qa.htm\" rel=\"noopener\" target=\"_blank\">\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\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u6b8b\u9ad8\u8abf\u66f8\u306b\u3088\u308b\u8abf\u66f8\u65b9\u5f0f\u306f\u3069\u3046\u9032\u3081\u308b\uff1f<\/h2>\n<p>\u4ee4\u548c4\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u767a\u884c\u3059\u308b\u5e74\u672b\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3092\u4f7f\u3046\u300c\u8a3c\u660e\u66f8\u65b9\u5f0f\u300d\u304b\u3089\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u7a0e\u52d9\u7f72\u3078\u5e74\u672b\u6b8b\u9ad8\u8abf\u66f8\u3092\u63d0\u51fa\u3059\u308b\u300c\u8abf\u66f8\u65b9\u5f0f\u300d\u3078\u306e\u79fb\u884c\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002\u5f53\u9762\u306f\u4e21\u65b9\u5f0f\u304c\u4f75\u5b58\u3059\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u306e\u501f\u5165\u5148\u306b\u3088\u3063\u3066\u5fc5\u8981\u66f8\u985e\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<h3>\u8a3c\u660e\u66f8\u65b9\u5f0f\u3068\u8abf\u66f8\u65b9\u5f0f\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5927\u304d\u306a\u9055\u3044\u306f\u3001\u5e74\u672b\u6b8b\u9ad8\u306e\u60c5\u5831\u3092\u8ab0\u304c\u7a0e\u52d9\u7f72\u3078\u5c4a\u3051\u308b\u304b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/b><\/span>\u8a3c\u660e\u66f8\u65b9\u5f0f\u3067\u306f\u672c\u4eba\u304c\u8a3c\u660e\u66f8\u3092\u52e4\u52d9\u5148\u3078\u63d0\u51fa\u3057\u307e\u3059\u304c\u3001\u8abf\u66f8\u65b9\u5f0f\u3067\u306f\u91d1\u878d\u6a5f\u95a2\u304c\u7a0e\u52d9\u7f72\u3078\u8abf\u66f8\u3092\u63d0\u51fa\u3057\u3001\u305d\u306e\u60c5\u5831\u304c\u7533\u544a\u66f8\u306b\u3042\u3089\u304b\u3058\u3081\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u8a3c\u660e\u66f8\u65b9\u5f0f<\/th>\n<th>\u8abf\u66f8\u65b9\u5f0f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5e74\u672b\u6b8b\u9ad8\u306e\u5c4a\u51fa<\/td>\n<td style=\"text-align: left;\">\u672c\u4eba\u304c\u8a3c\u660e\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/td>\n<td style=\"text-align: left;\">\u91d1\u878d\u6a5f\u95a2\u304c\u7a0e\u52d9\u7f72\u3078\u8abf\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8<\/td>\n<td style=\"text-align: left;\">\u5fc5\u8981<\/td>\n<td style=\"text-align: left;\">\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4e8b\u524d\u306e\u624b\u7d9a\u304d<\/td>\n<td style=\"text-align: left;\">\u306a\u3057<\/td>\n<td style=\"text-align: left;\">\u501f\u5165\u6642\u306b\u300c\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u7533\u8acb\u66f8\u300d\u3092\u91d1\u878d\u6a5f\u95a2\u3078\u63d0\u51fa<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8abf\u66f8\u65b9\u5f0f\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u3067\u4e00\u89a7\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5e74\u306e\u9014\u4e2d\u304b\u3089\u5bfe\u5fdc\u3092\u59cb\u3081\u308b\u91d1\u878d\u6a5f\u95a2\u3082\u3042\u308b\u305f\u3081\u3001\u6700\u65b0\u306e\u4e00\u89a7\u3092\u78ba\u304b\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/jutaku\/ichiran.htm\" rel=\"noopener\" target=\"_blank\">\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<h3>\u8abf\u66f8\u65b9\u5f0f\u3067\u306e\u78ba\u5b9a\u7533\u544a\u3068\u5e74\u672b\u8abf\u6574\u306e\u9032\u3081\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8abf\u66f8\u65b9\u5f0f\u3067\u306f\u3001\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u9023\u643a\u306b\u3088\u3063\u3066\u5e74\u672b\u6b8b\u9ad8\u306e\u60c5\u5831\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u3078\u81ea\u52d5\u5165\u529b\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u501f\u5165\u6642\u304b\u30892\u5e74\u76ee\u4ee5\u964d\u306e\u5e74\u672b\u8abf\u6574\u307e\u3067\u306e\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>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u501f\u5165\u6642\u306b\u3001\u91d1\u878d\u6a5f\u95a2\u3078\u300c\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b<\/li>\n<li>\u5c45\u4f4f\u3092\u958b\u59cb\u3057\u305f\u5e74\u306e\u3046\u3061\u306b\u3001\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u30a2\u30d7\u30ea\u3067\u300ce-Tax\u304b\u3089\u306e\u60c5\u5831\u53d6\u5f97\u5e0c\u671b\u300d\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b<\/li>\n<li>\u7fcc\u5e742\u6708\u4e2d\u65ec\u306be-Tax\u306e\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u3078\u5e74\u672b\u6b8b\u9ad8\u60c5\u5831\u304c\u5c4a\u304d\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3067\u81ea\u52d5\u5165\u529b\u3067\u304d\u308b<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u6642\u306b\u30012\u5e74\u76ee\u4ee5\u964d\u306e\u8a3c\u660e\u66f8\u306e\u4ea4\u4ed8\u65b9\u6cd5\u3092\u96fb\u5b50\u4ea4\u4ed8\uff08e-Tax\u306b\u3088\u308b\u4ea4\u4ed8\uff09\u3068\u66f8\u9762\u4ea4\u4ed8\u304b\u3089\u9078\u3076<\/li>\n<li>\u96fb\u5b50\u4ea4\u4ed8\u306a\u3089\u6bce\u5e7411\u6708\u9803\u306be-Tax\u306e\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u3078\u3001\u66f8\u9762\u4ea4\u4ed8\u306a\u30892\u5e74\u76ee\u4ee5\u964d\u5206\u304c\u307e\u3068\u3081\u3066\u7a0e\u52d9\u7f72\u304b\u3089\u5c4a\u304f<\/li>\n<\/ol>\n<\/div>\n<p>\u52e4\u52d9\u5148\u304c\u96fb\u5b50\u4ea4\u4ed8\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u66f8\u9762\u4ea4\u4ed8\u3092\u9078\u3076\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u3042\u3089\u304b\u3058\u3081\u52e4\u52d9\u5148\u306b\u78ba\u304b\u3081\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3044\u305a\u308c\u306e\u4ea4\u4ed8\u65b9\u6cd5\u3067\u3082\u3001\u5e74\u672b\u6b8b\u9ad8\u3068\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\uff08\u898b\u8fbc\u984d\uff09\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\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<\/p>\n<h2>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e1\u5e74\u76ee\u306e\u78ba\u5b9a\u7533\u544a\u306f\u4f55\u3092\u3059\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u521d\u5e74\u5ea6\u306f\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3059\u3002<\/b><\/span>\u4f5c\u6210\u3059\u308b\u306e\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u300c\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\u300d\u3067\u3001\u660e\u7d30\u66f8\u3067\u7b97\u51fa\u3057\u305f\u63a7\u9664\u984d\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u300c\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u300d\u6b04\u3078\u8ee2\u8a18\u3059\u308b\u6d41\u308c\u3067\u3059\u3002<\/p>\n<p>\u4e3b\u306a\u5fc5\u8981\u66f8\u985e\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>\u78ba\u5b9a\u7533\u544a\u66f8<\/li>\n<li>\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<\/li>\n<li>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u5199\u3057<\/li>\n<li>\u5efa\u7269\u30fb\u571f\u5730\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/li>\n<li>\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\uff08\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8\uff09\u306e\u5199\u3057<\/li>\n<li>\u63a7\u9664\u5bfe\u8c61\u4f4f\u5b85\u306e\u533a\u5206\u306b\u5fdc\u3058\u305f\u8a3c\u660e\u66f8\u985e<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7968<\/li>\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306e\u3088\u3046\u306b\u6cd5\u52d9\u5c40\u3078\u8acb\u6c42\u3057\u306a\u3044\u3068\u5165\u624b\u3067\u304d\u306a\u3044\u3082\u306e\u3082\u3042\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u6e96\u5099\u3092\u59cb\u3081\u308b\u3088\u3046\u6848\u5185\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u521d\u5e74\u5ea6\u306e\u7533\u544a\u671f\u9593\u3092\u904e\u304e\u3066\u3082\u3001\u5c45\u4f4f\u3092\u958b\u59cb\u3057\u305f\u5e74\u306e5\u5e74\u5f8c\u306e12\u670831\u65e5\u307e\u3067\u306a\u3089\u9084\u4ed8\u7533\u544a\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u30572\u5e74\u76ee\u4ee5\u964d\u306e\u624b\u7d9a\u304d\u3068\u91cd\u306a\u308b\u3068\u8aa4\u308a\u304c\u8d77\u3053\u308a\u3084\u3059\u304f\u306a\u308b\u305f\u3081\u3001\u671f\u9650\u5185\u306b\u6e08\u307e\u305b\u3066\u304a\u304f\u307b\u3046\u304c\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5e74\u306b\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u3067\u306f\u306a\u304f\u78ba\u5b9a\u7533\u544a\u66f8\u3078\u306e\u8a18\u8f09\u3067\u5bfe\u5fdc\u3057\u307e\u3059\u3002\u5fc5\u8981\u66f8\u985e\u306e\u8a73\u7d30\u3084\u8a08\u7b97\u660e\u7d30\u66f8\u306e\u66f8\u304d\u65b9\u3068\u3042\u308f\u305b\u3066\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-lkc-id=\"925\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u306f\uff1f\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u4f75\u7528\u65b9\u6cd5\u3082\u89e3\u8aac | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9...<\/div><div class=\"lkc-excerpt\">\u65b0\u7bc9\u307e\u305f\u306f\u4e2d\u53e4\u306e\u6238\u5efa\u3066\u3084\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u53d6\u5f97\u3059\u308b\u3068\u304d\u3001\u9280\u884c\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u304a\u91d1\u3092\u501f\u308a\u5165\u308c\u308b\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u7d44\u3080\uff09\u30b1\u30fc\u30b9\u306f\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff09\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u6240\u2026<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1211-1.htm\" rel=\"noopener\" target=\"_blank\">No.1211-1 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