{"id":26010,"date":"2017-02-23T11:00:03","date_gmt":"2017-02-23T02:00:03","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=26010"},"modified":"2025-11-06T15:58:26","modified_gmt":"2025-11-06T06:58:26","slug":"check-income-tax-yourself-2","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/26010\/","title":{"rendered":"\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u306e\u6240\u5f97\u7a0e\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u9ad8\u3044\u3068\u611f\u3058\u308b\u306e\u306f\u306a\u305c\uff1f\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\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\/dist\/images\/icon_file_pdf-afcb395a.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/48547\/?provider=pa_basic&provider_info=cv.26010.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>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u306e\u6240\u5f97\u7a0e\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u984d\u306f\u3001<strong>\u3010\u8cde\u4e0e\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d \u00d7 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u3011<\/strong>\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306f\u3001\u7d66\u4e0e\u3068\u306f\u7570\u306a\u308b\u65b9\u6cd5\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u3001\u8cde\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u3001\u8a08\u7b97\u4f8b\u3082\u3042\u308f\u305b\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u306f\u7d66\u4e0e\u3088\u308a\u3082\u652f\u7d66\u91d1\u984d\u304c\u9ad8\u3044\u306e\u3067\u3001\u6240\u5f97\u7a0e\u304c\u6b63\u3057\u304f\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u6c17\u306b\u306a\u308b\u3082\u306e\u3067\u3059\u3002\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u306e\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u77e5\u3063\u3066\u304a\u304f\u3068\u3001\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u306e\u660e\u7d30\u3092\u898b\u306a\u304c\u3089\u81ea\u5206\u3067\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n 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data-impression-and-click-trigger-link-text>\u8cde\u4e0e\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u65e9\u898b\u8868<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u30dc\u30fc\u30ca\u30b9 \u6240\u5f97\u7a0e \u8a08\u7b97\u300d\u300c\u8cde\u4e0e \u7a0e\u91d1 \u8a08\u7b97\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\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>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u3067\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306f\uff1f<\/h2>\n<p>\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09\u306f\u3001<strong>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u3001\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u5065\u5eb7\u4fdd\u967a\u6599\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"525\" title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a>\u6599\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u6599\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1932\/\" data-internallinksmanager029f6b8e52c=\"513\" title=\"\u4ecb\u8b77\u4fdd\u967a\u6599\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/a>\u306a\u3069\uff09\u304c\u5929\u5f15\u304d<\/strong>\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u8cde\u4e0e\u304c\u652f\u6255\u308f\u308c\u308b\u969b\u3001\u4f1a\u793e\u304b\u3089\u306e\u652f\u7d66\u91d1\u984d\u304b\u3089\u3053\u308c\u3089\u306e\u7a0e\u91d1\u3084\u4fdd\u967a\u6599\u304c\u5dee\u3057\u5f15\u304b\u308c\u305f\u5f8c\u306e\u91d1\u984d\u304c\u5f93\u696d\u54e1\u306b\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u8cde\u4e0e\u306e\u624b\u53d6\u308a\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306f\u3001<b>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u63a7\u9664\uff08\u5929\u5f15\u304d\uff09\u91d1\u984d\u3092\u78ba\u8a8d<\/b>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e<\/h3>\n<p><span style=\"background-color: 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title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3067\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u6599<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30dc\u30fc\u30ca\u30b9\u306b\u304b\u304b\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u3057\u3066\u306f\u3001\u6b21\u306e4\u7a2e\u985e\u306e\u793e\u4f1a\u4fdd\u967a\u6599\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>\u5065\u5eb7\u4fdd\u967a\u6599<\/li>\n<li>\u4ecb\u8b77\u4fdd\u967a\u6599<\/li>\n<li>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/li>\n<li>\u96c7\u7528\u4fdd\u967a\u6599<\/li>\n<\/ul>\n<\/div>\n<p><strong>\uff1c\u5065\u5eb7\u4fdd\u967a\u6599\uff1e<\/strong><\/p>\n<p>\u5065\u5eb7\u4fdd\u967a\u306f\u533b\u7642\u8cbb\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u3001\u516c\u7684\u533b\u7642\u4fdd\u967a\u5236\u5ea6\u3067\u3059\u3002\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u52e4\u52d9\u5148\u3068\u6298\u534a\u3057\u307e\u3059\u3002\u4fdd\u967a\u6599\u7387\u306f\u52a0\u5165\u3059\u308b\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u3084\u52e4\u52d9\u5730\uff08\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\u306e\u5834\u5408\uff09\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\uff1c\u4ecb\u8b77\u4fdd\u967a\u6599\uff1e<\/strong><\/p>\n<p>\u4ecb\u8b77\u4fdd\u967a\u306f\u300165\u6b73\u4ee5\u4e0a\u306e\u9ad8\u9f62\u8005\u308440\uff5e64\u6b73\u307e\u3067\u306e\u7279\u5b9a\u75be\u75c5\u306b\u3088\u308b\u8981\u4ecb\u8b77\u8005\u306e\u4ecb\u8b77\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u516c\u7684\u4fdd\u967a\u5236\u5ea6\u3067\u3059\u300240\uff5e64\u6b73\u307e\u3067\u306e\u5f93\u696d\u54e1\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\uff1c\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff1e<\/strong><\/p>\n<p>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306f\u3001\u56fd\u6c11\u5e74\u91d1\u306b\u4e0a\u4e57\u305b\u3057\u3066\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u516c\u7684\u5e74\u91d1\u5236\u5ea6\u3067\u3059\u3002\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306a\u3069\u304c\u52a0\u5165\u3057\u307e\u3059\u3002\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u300170\u6b73\u672a\u6e80\u306e\u5f93\u696d\u54e1\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\uff1c\u96c7\u7528\u4fdd\u967a\u6599\uff1e<\/strong><\/p>\n<p>\u96c7\u7528\u4fdd\u967a\u306f\u3001\u80b2\u5150\u4f11\u696d\u7d66\u4ed8\u3084\u5931\u696d\u3057\u305f\u969b\u306e\u624b\u5f53\u3001\u6c42\u8077\u8005\u652f\u63f4\u306a\u3069\u3092\u652f\u3048\u308b\u516c\u7684\u4fdd\u967a\u5236\u5ea6\u3067\u3059\u3002\u96c7\u7528\u4fdd\u967a\u6599\u306f\u4ed6\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u9055\u3044\u3001\u6a19\u6e96\u8cde\u4e0e\u984d\u3067\u306f\u306a\u304f\u5b9f\u969b\u306e\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u652f\u7d66\u984d\u3067\u8a08\u7b97\u3055\u308c\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e8b\u696d\u306b\u3088\u3063\u3066\u88ab\u4fdd\u967a\u8005\u306e\u8ca0\u62c5\u3068\u4f01\u696d\u8ca0\u62c5\u306e\u5272\u5408\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/content\/001211914.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c6\u5e74\u5ea6\u306e\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306b\u3064\u3044\u3066\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h2>1.\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306e\u8a08\u7b97<\/h2>\n<p>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u4e0a\u3001\u8cde\u4e0e\u3068\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u3068\u306f\u5225\u306b\u652f\u6255\u308f\u308c\u308b\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u30dc\u30fc\u30ca\u30b9\u3001\u8cde\u4e0e\u3001\u590f\u671f\u624b\u5f53\u3001\u5e74\u672b\u624b\u5f53\u3001\u671f\u672b\u624b\u5f53\u306a\u3069\u306e\u540d\u76ee\u3067\u652f\u6255\u308f\u308c\u308b\u3082\u306e\u304c\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong> \u6e90\u6cc9\u5fb4\u53ce\u984d \uff1d \u8cde\u4e0e\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d \u00d7 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387<\/strong><\/div>\n<p>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u7b49\u306e\u91d1\u984d\u306f\u3001<b>\u8cde\u4e0e\u652f\u7d66\u6708\u306e\u524d\u6708\u306e\u7d66\u4e0e<\/b>\u3092\u3082\u3068\u306b\u3001\u6b21\u306e\u624b\u9806\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 100%; text-align: left;\">\u2460\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u304f<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 100%; text-align: left;\">\u307e\u305a\u3001\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u3092\u652f\u7d66\u3059\u308b\u6708\u306e\u524d\u6708\u306e\u7d66\u4e0e\u984d\u304b\u3089\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u3066\u3001\u8a08\u7b97\u306e\u57fa\u6e96\u306b\u3059\u308b\u91d1\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 100%; text-align: left;\">\u2461\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 100%; text-align: left;\">\u6b21\u306b\u300c\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\u300d\u3092\u7528\u610f\u3057\u307e\u3059\u3002\u300c\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\u300d\u306b\u3001\u4e0a\u8a18\u2460\u3067\u6c42\u3081\u305f\u57fa\u6e96\u3068\u306a\u308b\u91d1\u984d\u3068\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u3092\u5f53\u3066\u306f\u3081\u3001\u8cde\u4e0e\u306b\u4e57\u305a\u308b\u7b97\u51fa\u7387\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u203b\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<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\u7533\u544a\u66f8\u300d\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u306f\u300c\u7532\u6b04\u300d\u3092\u3001\u305d\u3046\u3067\u306a\u3044\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u306f\u300c\u4e59\u6b04\u300d\u3092\u4f7f\u3063\u3066\u6240\u5f97\u7a0e\u7b49\u306e\u91d1\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2017\/02\/syoyo2025.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2017\/02\/syoyo2025.png\" alt=\"\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868 \u4ee4\u548c6\u5e74\" width=\"602\" height=\"491\" class=\"aligncenter size-full wp-image-84222\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2017\/02\/syoyo2025.png 602w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2017\/02\/syoyo2025-300x245.png 300w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2017\/02\/syoyo02_2025.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2017\/02\/syoyo02_2025.png\" alt=\"\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u88682 \u4ee4\u548c6\u5e74\" width=\"602\" height=\"452\" class=\"aligncenter size-full wp-image-84224\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2017\/02\/syoyo02_2025.png 602w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2017\/02\/syoyo02_2025-300x225.png 300w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2023\/data\/15-16.pdf\" target=\"_blank\" rel=\"noopener\">\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee4\u548c6\u5e74\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 100%; text-align: left;\">\u2462\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u984d\u3092\u6c42\u3081\u308b<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 100%; text-align: left;\">\u7a0e\u984d\u306f\u3001\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u3042\u308f\u305b\u305f\u3082\u306e\u3067\u3059\u3002\u6b21\u306e\u7b97\u5f0f\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p><strong>\u6e90\u6cc9\u5fb4\u53ce\u984d\uff1d\uff08\u8cde\u4e0e\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff09\u00d7\u4e0a\u8a18\u2461\u3067\u6c42\u3081\u305f\u7b97\u51fa\u7387<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7d66\u4e0e\u3084\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306f\u3001\u7d66\u4e0e\u660e\u7d30\u3067\u300c\u8ab2\u7a0e\u5bfe\u8c61\u984d\u300d\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3082\u3057\u3001\u660e\u7d30\u306b\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306e\u6b04\u304c\u306a\u3051\u308c\u3070\u3001\u81ea\u5206\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u8a08\u7b97\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u4f8b<\/h3>\n<p>\u3088\u308a\u7c21\u5358\u306b\u7406\u89e3\u3057\u3066\u3082\u3089\u3048\u308b\u3088\u3046\u306b\u3001\u5177\u4f53\u4f8b\u3092\u3082\u3068\u306b\u8cde\u4e0e\u306e\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u4f8b\u3011\uff21\u3055\u3093\u306e12\u6708\u306e\u8cde\u4e0e\u3068\u524d\u6708\uff0811\u6708\uff09\u306e\u7d66\u4e0e\u304c\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u3063\u305f\u5834\u5408\u300112\u6708\u306e\u8cde\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>12\u6708\u306e\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\uff08\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff09\uff1a80\u4e07\u5186<\/li>\n<li>11\u6708\u306e\u7d66\u4e0e\uff08\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff09\uff1a30\u4e07\u5186<\/li>\n<li>\u6276\u990a\u5bb6\u65cf\u7b49\u306e\u4eba\u6570\uff1a3\u4eba<\/li>\n<li>\uff21\u3055\u3093\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>11\u6708\u306e\u7d66\u4e0e\uff08\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff0930\u4e07\u5186\u3068\u3001\u6276\u990a\u89aa\u65cf\u7b49\u306e\u4eba\u65703\u4eba\u3092\u300c\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\u300d\u306b\u5f53\u3066\u306f\u3081\u3066\u3001\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u306e\u91d1\u984d\u306b\u304b\u3051\u308b\u7b97\u51fa\u7387\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\uff21\u3055\u3093\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u7532\u6b04\u3092\u53c2\u7167\u3057\u307e\u3059\u3002<br \/>\n\u8868\u3092\u53c2\u7167\u3059\u308b\u3068\u3001\u8cde\u4e0e\u306b\u304b\u3051\u308b\u7b97\u51fa\u7387\u306f4.084\uff05\u3067\u3042\u308b\u3053\u3068\u304c\u8aad\u307f\u53d6\u308c\u307e\u3059\u3002<\/p>\n<p>12\u6708\u306e\u8cde\u4e0e\uff08\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff0980\u4e07\u5186\u306b\u7b97\u51fa\u7387\u306e4.084\uff05\u3092\u304b\u3051\u305f\u300132,672\u5186\u304c\u8cde\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u306e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\"><strong>\uff08\u8a08\u7b97\u5f0f\uff09800,000\u5186\u00d74.084\uff05\uff1d32,672\u5186<\/strong><\/div>\n<h3>\u524d\u6708\u306e\u7d66\u4e0e\u304c\u306a\u304b\u3063\u305f\u5834\u5408<\/h3>\n<p><b>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u652f\u7d66\u6708\u306e\u524d\u6708\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u306a\u304b\u3063\u305f\u5834\u5408<\/b>\u306b\u306f\u3001\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306f\u6b21\u306e\u3088\u3046\u306b\u884c\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list 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class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><b>\uff08\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff09\u00f76\u3000\uff0b\uff08\u524d\u6708\u306e\u7d66\u4e0e\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff09<\/b>\u3067\u6c42\u3081\u305f\u91d1\u984d\u3092\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u6708\u984d\u8868\uff09\u300d\u306b\u5f53\u3066\u306f\u3081\u3066\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/li>\n<li><b>1\u306e\u7a0e\u984d\uff0d\uff08\u524d\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\uff09<\/b>\u3067\u6c42\u3081\u305f\u91d1\u984d\u3092<b>6\u500d\u3057\u305f\u984d<\/b>\u304c\u3001\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u306e\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u306e\u8a08\u7b97\u671f\u9593\u304c6\u30f6\u6708\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u4e0a\u8a18\u306e\u8a08\u7b97\u65b9\u6cd51\u306e\u300c6\u300d\u3092\u300c12\u300d\u3067\u3001\u7d9a\u304f\u8a08\u7b97\u65b9\u6cd52\u306e\u300c6\u500d\u300d\u3092\u300c12\u500d\u300d\u3067\u3001\u305d\u308c\u305e\u308c\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h2>2.\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97<\/h2>\n<p>\u8cde\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u5065\u5eb7\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u4fdd\u967a\u6599\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u91d1\u984d\u3082\u3001\u901a\u5e38\u306e\u7d66\u6599\u3068\u7570\u306a\u308b\u8a08\u7b97\u65b9\u6cd5\u3067\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<h3>\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u3001\u6a19\u6e96\u8cde\u4e0e\u984d\u3068\u5065\u5eb7\u4fdd\u967a\u6599\u7387\uff08\u5f93\u696d\u54e1\u8ca0\u62c5\u306f1\/2\uff09\u3092\u7528\u3044\u3066\u6c42\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6a19\u6e96\u8cde\u4e0e\u984d\u306f\u3001<b>\u8cde\u4e0e\u652f\u7d66\u984d\u30921,000\u5186\u5358\u4f4d\u306b\u3057\u305f\u91d1\u984d<\/b>\u3067\u3059\u3002\u6240\u5f97\u7a0e\uff08\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff09\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u652f\u7d66\u984d\u306e<b>1,000\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u305f\u91d1\u984d<\/b>\u304c\u6a19\u6e96\u8cde\u4e0e\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u5065\u5eb7\u4fdd\u967a\u6599 \uff1d \u6a19\u6e96\u8cde\u4e0e\u984d \u00d7 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style=\"background-color: #ffff99;\"><b>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u306b\u3082\u7d66\u6599\u3068\u540c\u3058\u3088\u3046\u306b\u4ecb\u8b77\u4fdd\u967a\u6599\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/b><\/span>\u6599\u7387\u306f\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\u306f\u5168\u56fd\u4e00\u5f8b\u306e16\/1000\uff08\u4ee4\u548c6\u5e74\u5ea6\uff09\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u4ecb\u8b77\u4fdd\u967a\u6599\uff08\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\uff09\uff1d \u6a19\u6e96\u8cde\u4e0e\u984d \u00d7 \u4ecb\u8b77\u4fdd\u967a\u6599\u7387\uff0816\/1000\uff09\u00d7 1\/2<\/strong><\/div>\n<p><b>\u4ecb\u8b77\u4fdd\u967a\u6599\u306f\u5065\u5eb7\u4fdd\u967a\u6599\u3068\u4e00\u7dd2\u306b\u8a08\u7b97<\/b>\u3059\u308b\u305f\u3081\u3001\u4e0a\u9650\u91d1\u984d\u306b\u3064\u3044\u3066\u3082\u540c\u3058\u53d6\u6271\u3044\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u7387\u306f183\/1000\u3067\u3001\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u3001\u6a19\u6e96\u8cde\u4e0e\u984d\u306b\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u7387\u3092\u304b\u3051\u3066\u6c42\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599 \uff1d \u6a19\u6e96\u8cde\u4e0e\u984d \u00d7 \u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u7387\uff08183\/1000\uff09\u00d7 1\/2<\/strong><\/div>\n<p>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u4f7f\u7528\u3059\u308b\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u984d\u306e\u4e0a\u9650\u91d1\u984d\u306f\u30011\u30f6\u6708\u3042\u305f\u308a150\u4e07\u5186\u3067\u3059\u3002<\/p>\n<h3>\u96c7\u7528\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u96c7\u7528\u4fdd\u967a\u6599\u306f\u3001\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u7dcf\u652f\u7d66\u984d\u306b\u96c7\u7528\u4fdd\u967a\u6599\u7387\u3092\u304b\u3051\u305f\u91d1\u984d\u3067\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u96c7\u7528\u4fdd\u967a\u6599 \uff1d \u8cde\u4e0e\u652f\u7d66\u984d \u00d7 \u96c7\u7528\u4fdd\u967a\u6599\u7387\uff08\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\uff09<\/strong><\/div>\n<p>\u4ee4\u548c6\u5e74\u5ea6\u306e\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306f\u3001\u4ee4\u548c5\u5e74\u5ea6\u3068\u540c\u3058\u3067\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n<table id=\"tablepress-471\" class=\"tablepress tablepress-id-471 tbody-has-connected-cells\">\n<tbody>\n<tr class=\"row-1\">\n\t<td rowspan=\"2\" class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\"><strong>\u96c7\u7528\u4fdd\u967a\u6599\u7387<\/strong><\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-2\"><strong>\u5f93\u696d\u54e1\u8ca0\u62c5\u5206<\/strong><\/td><td class=\"column-3\"><strong>\u4f1a\u793e\u8ca0\u62c5\u5206<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td rowspan=\"2\" class=\"column-1\"><strong>\u4e00\u822c\u306e\u4e8b\u696d<\/strong><\/td><td colspan=\"2\" class=\"column-2\">15.5\/1000<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-2\">6\/1000<\/td><td class=\"column-3\">9.5\/1000<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td rowspan=\"2\" class=\"column-1\"><strong>\u8fb2\u6797\u6c34\u7523\u30fb\u6e05\u9152\u88fd\u9020\u306e\u4e8b\u696d<\/strong><\/td><td colspan=\"2\" class=\"column-2\">17.5\/1000<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-2\">7\/1000<\/td><td class=\"column-3\">10.5\/1000<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td rowspan=\"2\" class=\"column-1\"><strong>\u5efa\u8a2d\u306e\u4e8b\u696d<\/strong><\/td><td colspan=\"2\" class=\"column-2\">18.5\/1000<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-2\">7\/1000<\/td><td class=\"column-3\">11.5\/1000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-471 from cache -->\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000108634.html\" rel=\"noopener\" target=\"_blank\">\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306b\u3064\u3044\u3066\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<p>1\u5186\u672a\u6e80\u306e\u7aef\u6570\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>50\u92ad\u4ee5\u4e0b\uff1a\u5207\u308a\u6368\u3066<\/strong><\/li>\n<li><strong>50\u92ad1\u5398\u4ee5\u4e0a\uff1a\u5207\u308a\u4e0a\u3052<\/strong><\/li>\n<\/ul>\n<\/div>\n<h2>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u306e\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3044\u304f\u3089\uff1f\u624b\u53d6\u308a\u3092\u8a08\u7b97<\/h2>\n<p>\u5b9f\u969b\u306b\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u304b\u3089\u5f15\u304b\u308c\u308b\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u3053\u3053\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span>\u624b\u53d6\u308a\u3092\u8a08\u7b97<\/span>\u30e2\u30c7\u30eb\u4f8b<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4f1a\u793e\u306f\u6771\u4eac\u90fd\u306b\u3042\u308b<\/li>\n<li>11\u6708\u306e\u7d66\u4e0e\uff08\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff09\uff1a30\u4e07\u5186<\/li>\n<li>\u6276\u990a\u89aa\u65cf\u7b49\u306e\u4eba\u6570\uff1a3\u4eba<\/li>\n<li>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<h3>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u652f\u7d66\u984d\u304c30\u4e07\u5186\u306e\u5834\u5408<\/h3>\n<p>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u652f\u7d66\u984d\u304c30\u4e07\u5186\u306e\u5834\u5408\u306e\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"30%\">\u6240\u5f97\u7a0e<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6240\u5f97\u7a0e<\/td>\n<td>10,348\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<thead>\n<tr>\n<th width=\"30%\">\u793e\u4f1a\u4fdd\u967a\u6599<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5065\u5eb7\u4fdd\u967a\u6599<\/td>\n<td>14,970\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u4ecb\u8b77\u4fdd\u967a\u6599<\/td>\n<td>2,400\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/td>\n<td>27,450\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u96c7\u7528\u4fdd\u967a\u6599<\/td>\n<td>1,800\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u5408\u8a08<\/td>\n<td>46,620\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u624b\u53d6\u308a\uff1a300000 &#8211; 10,348 &#8211; 46,620 = 243,032\u5186<\/p>\n<h3>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u652f\u7d66\u984d\u304c60\u4e07\u5186\u306e\u5834\u5408<\/h3>\n<p>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u652f\u7d66\u984d\u304c60\u4e07\u5186\u306e\u5834\u5408\u306e\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"30%\">\u6240\u5f97\u7a0e<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6240\u5f97\u7a0e<\/td>\n<td>20,696\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<thead>\n<tr>\n<th width=\"30%\">\u793e\u4f1a\u4fdd\u967a\u6599<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5065\u5eb7\u4fdd\u967a\u6599<\/td>\n<td>29,940\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u4ecb\u8b77\u4fdd\u967a\u6599<\/td>\n<td>4,800\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/td>\n<td>54,900\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u96c7\u7528\u4fdd\u967a\u6599<\/td>\n<td>3,600\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u5408\u8a08<\/td>\n<td>93,240\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u624b\u53d6\u308a\uff1a600000 &#8211; 20,696 &#8211; 93,240 = 486,064\u5186<\/p>\n<h3>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u652f\u7d66\u984d\u304c120\u4e07\u5186\u306e\u5834\u5408<\/h3>\n<p>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u652f\u7d66\u984d\u304c120\u4e07\u5186\u306e\u5834\u5408\u306e\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"30%\">\u6240\u5f97\u7a0e<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6240\u5f97\u7a0e<\/td>\n<td>41,392\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<thead>\n<tr>\n<th width=\"30%\">\u793e\u4f1a\u4fdd\u967a\u6599<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5065\u5eb7\u4fdd\u967a\u6599<\/td>\n<td>59,880\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u4ecb\u8b77\u4fdd\u967a\u6599<\/td>\n<td>9,600\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/td>\n<td>109,800\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u96c7\u7528\u4fdd\u967a\u6599<\/td>\n<td>7,200\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u5408\u8a08<\/td>\n<td>186,480\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u624b\u53d6\u308a\uff1a1200000 &#8211; 41,392 &#8211; 186,480 = 972,128\u5186<\/p>\n<h2>\u300c\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u306e\u6240\u5f97\u7a0e\u304c\u9ad8\u3044\u300d\u3068\u611f\u3058\u308b\u7406\u7531<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cde\u4e0e\u3084\u30dc\u30fc\u30ca\u30b9\u306e\u6240\u5f97\u7a0e\u304c\u9ad8\u3044\uff08\uff1d\u624b\u53d6\u308a\u984d\u304c\u4e88\u60f3\u3088\u308a\u3082\u5c11\u306a\u304f\u611f\u3058\u3089\u308c\u308b\uff09\u4e3b\u306a\u7406\u7531\u306f\u3001\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u304c\u901a\u5e38\u306e\u7d66\u4e0e\u3088\u308a\u3082\u9ad8\u984d\u3067\u3042\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u3082\u305d\u308c\u306b\u4f34\u3044\u5927\u304d\u304f\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u306e\u6240\u5f97\u7a0e\u306f\u984d\u9762\u306e\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b\u5bfe\u3057\u3066\u3001\u6240\u5f97\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u7a0e\u7387\u306f\u3001\u524d\u6708\u306e\u7d66\u4e0e\u984d\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b\u57fa\u3065\u3044\u3066\u3001\u56fd\u7a0e\u5e81\u306e\u5b9a\u3081\u308b\u8868\u306b\u3088\u308a\u6c7a\u5b9a\u3055\u308c\u3001\u7a0e\u7387\u306f\u6240\u5f97\u306e\u591a\u3055\u306b\u3088\u3063\u3066\u5909\u52d5\u3057\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a<b>\u6240\u5f97\u304c\u591a\u3051\u308c\u3070\u591a\u3044\u307b\u3069\uff08\u524d\u6708\u306e\u7d66\u6599\u304c\u9ad8\u3044\u307b\u3069\uff09\u3001\u307e\u305f\u6276\u990a\u5bb6\u65cf\u304c\u5c11\u306a\u3051\u308c\u3070\u5c11\u306a\u3044\u307b\u3069\u7a0e\u7387\u306f\u9ad8\u304f<\/b>\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u8cde\u4e0e\u306e\u6240\u5f97\u7a0e\u304c\u901a\u5e38\u306e\u500d\u306b\u306a\u308b\u3053\u3068\u306f\u3042\u308b\uff1f<\/h3>\n<p>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u300c\u500d\u306b\u306a\u308b\u300d\u3068\u3044\u3046\u72b6\u6cc1\u306f\u3001\u5bfe\u6bd4\u3059\u308b\u671f\u9593\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u4eba\u306b\u3088\u3063\u3066\u306f\u3042\u308a\u5f97\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u6628\u5e74\u6bd4\u3067\u300c\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u306e\u6240\u5f97\u7a0e\u304c\u9ad8\u304f\u306a\u3063\u3066\u3044\u306a\u3044\u304b\uff1f\u300d\u3068\u601d\u3063\u305f\u5834\u5408\u306e\u3088\u304f\u3042\u308b\u30b1\u30fc\u30b9\u3068\u3057\u3066\u306f\u3001\u524d\u6708\u306e\u6b8b\u696d\u6642\u9593\u304c\u5897\u3048\u3066\u304a\u308a\u3001\u305d\u308c\u306b\u4f34\u3063\u3066\u524d\u6708\u306e\u7d66\u6599\u304c\uff08\u6bd4\u8f03\u5bfe\u8c61\u6708\u3068\u6bd4\u8f03\u3057\u3066\uff09\u9ad8\u304f\u306a\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u306e\u6240\u5f97\u7a0e\u304c\u3001\u524d\u6708\u306e<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>\u306e\u91d1\u984d\u3068\u6276\u990a\u63a7\u9664\u306e\u4eba\u6570\u3067\u6c7a\u307e\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6700\u7d42\u7684\u306b<span style=\"background-color: 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title=\"\u9084\u4ed8\u91d1\">\u9084\u4ed8\u91d1<\/a>\u304c\u5897\u3048\u308b\uff0f\u6e1b\u308b\u5834\u5408\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2017\/02\/teigakugenzei.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2017\/02\/teigakugenzei.png\" alt=\"\u5b9a\u984d\u6e1b\u7a0e \u6708\u6b21\u6e1b\u7a0e\u4e8b\u52d9 \u4ee4\u548c6\u5e74\" width=\"602\" height=\"425\" class=\"aligncenter size-full wp-image-84227\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2017\/02\/teigakugenzei.png 602w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2017\/02\/teigakugenzei-300x212.png 300w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0023012-317.pdf\" rel=\"noopener\" target=\"_blank\">\u7d66\u4e0e\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u4fc2\u308b 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href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0023012-317.pdf\" rel=\"noopener\" target=\"_blank\">\u7d66\u4e0e\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u4fc2\u308b 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