{"id":2653,"date":"2015-09-10T12:03:05","date_gmt":"2015-09-10T03:03:05","guid":{"rendered":"https:\/\/payroll.moneyforward.com\/basic\/?p=2653"},"modified":"2025-10-31T12:36:35","modified_gmt":"2025-10-31T03:36:35","slug":"year-end-tax-adjustment-working-student-deduction","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2653\/","title":{"rendered":"\u30102025\u5e74\u3011\u5e74\u672b\u8abf\u6574\u306e\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3068\u306f\uff1f\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u624b\u7d9a\u304d\u3092\u89e3\u8aac\uff01"},"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\/48001\/?provider=pa_basic&provider_info=cv.2653.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\/41370\/\" data-internallinksmanager029f6b8e52c=\"92\" title=\"\u52e4\u52b4\u5b66\u751f\u63a7\u9664\">\u52e4\u52b4\u5b66\u751f\u63a7\u9664<\/a>\u306f\u3001\u5b66\u751f\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u306b\u3088\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u7a0e\u91d1\u306e\u652f\u6255\u3044\u304c\u8efd\u6e1b\u3055\u308c\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002\u6240\u5f97\u7a0e\u984d\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u984d\u306e\u7b97\u51fa\u306b\u304a\u3044\u3066<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" 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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_2653.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>\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306e\u5224\u5b9a\u57fa\u6e96\uff06\u7533\u8acb\u66f8\u306e\u66f8\u304d\u65b9\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u52e4\u52b4\u5b66\u751f\u3068\u306f\u300d\u300c\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3068\u306f\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>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: 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title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306e\u969b\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u3001\u6240\u5f97\u7a0e\u304c\u8efd\u6e1b\u3055\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5b66\u751f\u306e\u6761\u4ef6\u306f\uff1f<\/h2>\n<p>\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u2460\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u306a\u3069\u52e4\u52b4\u306b\u3088\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u304c\u3042\u308a\u3001\u24611\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306b\u304a\u3051\u308b<b>\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c85\u4e07\u5186\u4ee5\u4e0b\u3001\u304b\u3064\u3001\u52e4\u52b4\u306b\u3088\u308b\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u304c10\u4e07\u5186\u4ee5\u4e0b\u306e\u5b66\u751f<\/b>\u3067\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u306e\u52e4\u52b4\u306b\u3088\u308b\u6240\u5f97\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u30011\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c85\u4e07\u5186\u4ee5\u4e0b\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u3053\u3053\u3067\u3044\u3046\u6240\u5f97\u91d1\u984d\u3068\u306f\u3001\u5b9f\u969b\u306e\u53ce\u5165\u984d\u3068\u306f\u7570\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u3067\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u30011\u5e74\u9593\u306e\u53ce\u5165\uff08\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u304b\u3089\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u306e\u7dcf\u652f\u7d66\u984d\uff09\u304c<b>150\u4e07\u5186\u4ee5\u4e0b\u304c\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306e\u30e9\u30a4\u30f3<\/b>\u3068\u306a\u308b\u3068\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>65\u4e07\u5186\u304c\u5dee\u3057\u5f15\u304b\u308c\u308b\u3068\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f85\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u304c10\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u3068\u306f\u3001\u682a\u53d6\u5f15\u3084\u4e0d\u52d5\u7523\u53ce\u5165\u3001\u81ea\u55b6\u696d\u8005\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3068\u3057\u3066\u7a3c\u3044\u3060\u53ce\u5165\u3092\u6307\u3057\u307e\u3059\u300210\u4e07\u5186\u306e\u30ab\u30a6\u30f3\u30c8\u306f\u3001\u5b9f\u969b\u306e\u53ce\u5165\u304b\u3089\u4e8b\u696d\u306a\u3069\u306e\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7279\u5b9a\u306e\u5b66\u6821\u306e\u5b66\u751f\u307e\u305f\u306f\u751f\u5f92\u3067\u3042\u308b<\/h3>\n<p>\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306b\u304a\u3051\u308b\u300c\u5b66\u751f\u300d\u3068\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u901a\u3063\u3066\u3044\u308b\u65b9\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5b66\u6821\u6559\u80b2\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u5c0f\u5b66\u6821\u3001\u4e2d\u5b66\u6821\u3001\u9ad8\u7b49\u5b66\u6821\u3001\u5927\u5b66\u3001\u9ad8\u7b49\u5c02\u9580\u5b66\u6821\u306a\u3069<\/li>\n<li>\u56fd\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3001\u79c1\u7acb\u5b66\u6821\u6cd5\u306e\u7b2c3\u6761\u306b\u898f\u5b9a\u3059\u308b\u5b66\u6821\u6cd5\u4eba\u3001\u540c\u6cd5\u7b2c64\u6761\u7b2c4\u9805\u306b\u898f\u5b9a\u3059\u308b\u6cd5\u4eba\u3001\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u4e00\u5b9a\u306e\u8005\u306b\u3088\u308a\u8a2d\u7f6e\u3055\u308c\u305f\u5c02\u4fee\u5b66\u6821\u307e\u305f\u306f\u5404\u7a2e\u5b66\u6821\u306e\u3046\u3061\u4e00\u5b9a\u306e\u8ab2\u7a0b\u3092\u5c65\u4fee\u3055\u305b\u308b\u3082\u306e<\/li>\n<li>\u8077\u696d\u80fd\u529b\u958b\u767a\u4fc3\u9032\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u8a8d\u5b9a\u8077\u696d\u8a13\u7df4\u3092\u884c\u3046\u8077\u696d\u8a13\u7df4\u6cd5\u4eba\u3067\u4e00\u5b9a\u306e\u8ab2\u7a0b\u3092\u5c65\u4fee\u3055\u305b\u308b\u3082\u306e<\/li>\n<\/ul>\n<\/div>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1175.htm\" rel=\"noopener\" target=\"_blank\">No.1175\u2003\u52e4\u52b4\u5b66\u751f\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u9ad8\u6821\u751f\u3084\u5927\u5b66\u751f\u3060\u3051\u3067\u306a\u304f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5c02\u9580\u5b66\u6821\u306b\u901a\u3063\u3066\u3044\u305f\u308a\u3001\u8077\u696d\u8a13\u7df4\u3092\u53d7\u3051\u3066\u3044\u305f\u308a\u3059\u308b\u5834\u5408\u3082\u3001\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u3059\u3002\u5f93\u696d\u54e1\u304c\u901a\u3063\u3066\u3044\u308b\u5b66\u6821\u304c\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5b66\u6821\u306e\u7a93\u53e3\u306b\u78ba\u8a8d\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3092\u53d7\u3051\u308b\u30e1\u30ea\u30c3\u30c8\u306f\uff1f<\/h2>\n<p>\u4ee5\u964d\u3067\u306f\u3001\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u5f97\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u30923\u3064\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u304c\u7d66\u4e0e\u53ce\u5165150\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e\u306b\u306a\u308b<\/h3>\n<p>\u6240\u5f97\u7a0e\u306b\u306f\u672c\u6765\u3001\u3059\u3079\u3066\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u7d66\u4e0e\u306e\u53ce\u5165\u306b\u5fdc\u3058\u3066\u53d7\u3051\u3089\u308c\u308b\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u300d\u3084\u6761\u4ef6\u306b\u8a72\u5f53\u3057\u305f\u3068\u304d\u306b\u9069\u7528\u3055\u308c\u308b\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c7\u5e7412\u6708\u65bd\u884c\u306e\u6cd5\u6539\u6b63\u306b\u3088\u308a<b><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u306f\u6700\u9ad895\u4e07\u5186\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u6700\u4f4e\u4fdd\u8a3c\u304c65\u4e07\u5186<\/b>\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3042\u3063\u3066\u3082<b>\u5408\u8a08160\u4e07\u5186\u3092\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd<\/b>\u3068\u306a\u308a\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u306e\u7bc4\u56f2\u306f\u5e83\u304c\u3063\u3066\u3044\u307e\u3059\u203b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001<span style=\"background-color: #ffff99;\"><b>\u901a\u5e38\u306f1\u5e74\u9593\u306e\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u304c160\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u6240\u5f97\u7a0e\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306e\u5408\u8a08\u6240\u5f97\u5236\u9650\u304c75\u4e07\u5186\u4ee5\u4e0b\u304b\u308985\u4e07\u5186\u4ee5\u4e0b\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u984d\u308255\u4e07\u5186\u304b\u308965\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u305f\u3081\u3001\u52e4\u52b4\u5b66\u751f\u304c\u63a7\u9664\u3092\u4f7f\u3048\u308b\u5e74\u53ce\u4e0a\u9650\u3082130\u4e07\u5186\u304b\u3089150\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u57fa\u790e\u63a7\u9664\u306f\u6700\u9ad895\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u305f\u3081\u3001160\u4e07\u5186\u307e\u3067\u306f\u5b66\u751f\u3067\u306f\u306a\u304f\u3066\u3082\u975e\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306f\u4f7f\u3046\u6a5f\u4f1a\u304c\u307b\u3068\u3093\u3069\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u4ee4\u548c7\u5e7412\u6708\u306e\u6cd5\u6539\u6b63\u306b\u3088\u308a\u3001\u57fa\u790e\u63a7\u9664\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c132\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u306f200\u4e073,999\u5186\u4ee5\u4e0b\uff09\u3067\u63a7\u9664\u984d95\u4e07\u5186\u3002\u307e\u305f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u6240\u5f97\u306b\u3088\u3063\u3066\u63a7\u9664\u984d\u304c\u5909\u308f\u308a\u6700\u4f4e\u4fdd\u8a3c\u306f65\u4e07\u5186\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0025004-025.pdf#page=2\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b \u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\uff09\u300d<\/a><\/p>\n<h3>\u6276\u990a\u3057\u3066\u3044\u308b\u5bb6\u65cf\u306b\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u65b0\u305f\u306a\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u672c\u6765\u3067\u3042\u308c\u3070\u3001\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u91d1\u984d\u304c\u5c11\u306a\u304f\u306a\u308c\u3070\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u7a0e\u984d\u3082\u6291\u3048\u3089\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4ee4\u548c7\u5e7412\u6708\u306e\u6cd5\u6539\u6b63\u306b\u3088\u308a\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306e\u5fc5\u8981\u6027\u304c\u8584\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"background-color: #ffff99;\"><b>19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\uff08\u7279\u5b9a\u89aa\u65cf\uff09\u306b\u8a72\u5f53\u3059\u308c\u3070\u3001\u6276\u990a\u3057\u3066\u3044\u308b\u6276\u990a\u8005\u306f\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5b50\u304c\u5927\u5b66\u751f\u306a\u3069\u3067\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u30663\u4e07\u5186\u301c\u6700\u9ad863\u4e07\u5186\u306e\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u3001\u6276\u990a\u8005\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0025004-025.pdf#page=2\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b \u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\uff09\u300d<\/a><\/p>\n<h3>\u4f4f\u6c11\u7a0e\u306f\u8efd\u6e1b\u3055\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u6c11\u7a0e\u3067\u306f\u57fa\u790e\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3092\u53d7\u3051\u308c\u3070\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u4f4f\u6c11\u7a0e\u306b\u304a\u3044\u3066\u3082\u3001\u6240\u5f97\u7a0e\u3068\u63a7\u9664\u984d\u306b\u9055\u3044\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u6276\u990a\u8005\u306f\u6240\u5f97\u7a0e\u3060\u3051\u3067\u306a\u304f\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u3082\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.city.nerima.tokyo.jp\/kurashi\/zei\/jyuminzei\/seido\/8zeiseikaisei.html\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5ea6\u7279\u5225\u533a\u6c11\u7a0e\u30fb\u90fd\u6c11\u7a0e\uff08\u4f4f\u6c11\u7a0e\uff09\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u7a0e\u5236\u6539\u6b63\uff08\u3044\u308f\u3086\u308b\u5e74\u53ce\u306e\u58c1\u3078\u306e\u5bfe\u5fdc\uff09\u306e\u6982\u8981\uff5c\u7df4\u99ac\u533a<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u6c11\u7a0e\u306e\u4e3b\u306a\u3082\u306e\u306b\u6240\u5f97\u5272\u3068\u5747\u7b49\u5272\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6240\u5f97\u5272\u306f\u3001\u524d\u5e74\u306e\u53ce\u5165\u304b\u3089\u3055\u307e\u3056\u307e\u306a\u6240\u5f97\u63a7\u9664\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u984d\uff09\u3092\u3082\u3068\u306b\u8a08\u7b97\u3055\u308c\u3001\u6240\u5f97\u5272\u306e\u7a0e\u7387\u306f\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\u306e\u5408\u8a0810%\u304c\u6a19\u6e96\u7684\u306a\u7a0e\u7387\u3067\u3059\u3002<\/p>\n<p>\u5747\u7b49\u5272\u306f\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u6240\u5f97\u91d1\u984d\u306b\u95a2\u4fc2\u306a\u304f\u5b9a\u984d\u3067\u8ca0\u62c5\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e1,000\u5186\u3001\u5e02\u753a\u6751\u6c11\u7a0e3,000\u5186\u3001\u68ee\u6797\u74b0\u5883\u7a0e\uff08\u56fd\u7a0e\uff09\u5e74\u984d1,000\u5186\u304c\u5747\u7b49\u5272\u3068\u4f75\u305b\u3066\u8ab2\u7a0e\u3055\u308c\u3001\u5408\u8a085,000\u5186\u304c\u6a19\u6e96\u7684\u306a\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a\u5730\u65b9\u7a0e\u5236\u5ea6 <a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_06.html\" rel=\"noopener\" target=\"_blank\">\u500b\u4eba\u4f4f\u6c11\u7a0e\uff5c\u7dcf\u52d9\u7701<\/a><\/p>\n<p>\u6240\u5f97\u5272\u306e\u975e\u8ab2\u7a0e\u67a0\u306e\u6700\u4e0b\u9650\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u304c10\u4e07\u5186\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3053\u3068\u304b\u3089\u7d66\u4e0e\u53ce\u5165\u984d\u3067110\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5747\u7b49\u5272\u306e\u975e\u8ab2\u7a0e\u306e\u6700\u4e0b\u9650\u306e\u91d1\u984d\u306f\u5e02\u533a\u753a\u6751\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u304c\u4f4f\u3093\u3067\u3044\u308b\u5e02\u533a\u753a\u6751\u306b\u554f\u3044\u5408\u308f\u305b\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>1\u5e74\u9593\u306e\u53ce\u5165123\u4e07\u5186\u4ee5\u4e0b\u304c\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u306e\u5224\u65ad\u57fa\u6e96\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4f4f\u6c11\u7a0e\u306b\u3082\u975e\u8ab2\u7a0e\u67a0\u304c\u3042\u308a\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u306e\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306f26\u4e07\u5186\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u6240\u5f97\u7a0e\u306e27\u4e07\u5186\u3068\u306f\u82e5\u5e72\u306e\u5dee\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3092\u53d7\u3051\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u5e74\u53ce150\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3067\u3059\u304c\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u304c\u5fc5\u8981\u3068\u306a\u3063\u305f\u308a\u3001\u89aa\u306e\u7d0d\u7a0e\u984d\u304c\u5897\u3048\u305f\u308a\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u8907\u6570\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5b66\u751f\u304c\u81ea\u793e\u306e\u307f\u3067\u50cd\u3044\u3066\u3044\u308b\u5834\u5408\u3001\u901a\u5e38\u306f\u52e4\u52d9\u5148\u304c\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u969b\u306b\u6761\u4ef6\u306b\u5408\u81f4\u3057\u3066\u3044\u308c\u3070\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5f93\u696d\u54e1\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u53ce\u5165\u3068\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u304c20\u4e07\u5186\u8d85\u3068\u306a\u308b\u30b1\u30fc\u30b9\u306a\u3069\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308c\u3070\u5f93\u696d\u54e1\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306f\u3001\u4f8b\u5e742\u670816\u65e5\u301c3\u670815\u65e5\u306e\u9593\u306b\u7533\u544a\u3057\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3092\u6020\u3063\u305f\u5834\u5408\u3001\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u3070\u304b\u308a\u304b\u3001\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u6240\u5f97\u7a0e\u304c\u672a\u7d0d\u3068\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u639b\u3051\u6301\u3061\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u89aa\u306e\u7a0e\u984d\u8ca0\u62c5\u304c\u5897\u3048\u308b\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b66\u751f\u306e\u5e74\u53ce\u304c123\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2999\/\" data-internallinksmanager029f6b8e52c=\"540\" title=\"\u4e16\u5e2f\u4e3b\">\u4e16\u5e2f\u4e3b<\/a>\u3067\u3042\u308b\u89aa\u306f<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u3066\u3044\u308b\u52e4\u52b4\u5b66\u751f\u306e\u5b50\u306e\u53ce\u5165\u304c123\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u305d\u306e\u89aa\u306f\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b>\u3010\u5b50\u304c130\u4e07\u5186\u304e\u308a\u304e\u308a\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u53ce\u5165\u3092\u5f97\u305f\u5834\u5408\u3011<\/b><\/p>\n<p><b>\u5b50\u306e\u6240\u5f97\u7a0e\uff1a2\u3064\u306e\u6240\u5f97\u63a7\u9664\u306b\u3088\u308a\u3001\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3002<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"3\">\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165130\u4e07\u5186<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u57fa\u790e\u63a7\u966495\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u63a7\u966465\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u5408\u8a08160\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u89aa\u306e\u6240\u5f97\u7a0e\uff1a\u5b50\u306e\u53ce\u5165\u304c123\u4e07\u5186\u3092\u8d85\u3048\u305f\u3053\u3068\u3067\u6276\u990a\u63a7\u9664\u304c\u306a\u304f\u306a\u3063\u305f\u5206\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u5897\u3048\u3001\u7d50\u679c\u3068\u3057\u3066\u6240\u5f97\u7a0e\u304c\u5897\u984d\u3068\u306a\u308b\u3002<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"3\">\u7d66\u4e0e\u6240\u5f97<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5404\u7a2e\u6240\u5f97\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u6276\u990a\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\uff08\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u5206\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6276\u990a\u63a7\u9664\u306f\u300116\u6b73\u4ee5\u4e0a\u306e\u5b50\u3084\u89aa\u3092\u990a\u3046\u3068\u304d\u306b\u9069\u7528\u3055\u308c\u308b\u6240\u5f97\u63a7\u9664\u3067\u300138\u4e07\u5186\u301c63\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u305f\u3057\u304b\u306b\u672c\u4eba\u306f160\u4e07\u5186\u307e\u3067\u306f\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u304c\u3001\u9006\u306b\u89aa\u306e\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5b50\u304c19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u3067\u53ce\u5165\u304c\u7d66\u4e0e\u53ce\u5165\u3060\u3051\u306e\u5834\u5408\u30011\u5e74\u9593\u306e\u53ce\u5165\u91d1\u984d\u304c123\u4e07\u5186\u8d85188\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\u3068\u306a\u308b\u305f\u3081\u3001\u7279\u5b9a\u89aa\u65cf\u6276\u990a\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u3053\u3068\u304b\u3089\u3001<span style=\"background-color: #ffff99;\"><b>\u5bb6\u5ead\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u3067160\u4e07\u5186\u304e\u308a\u304e\u308a\u307e\u3067\u7a3c\u3050\u304b\u3001123\u4e07\u5186\u4ee5\u5185\u306b\u3068\u3069\u3081\u3066\u304a\u304f\u304b\u3092\u691c\u8a0e\u3057\u305f\u307b\u3046\u304c\u3044\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3092\u53d7\u3051\u308b\u969b\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u306f\uff1f<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u624b\u7d9a\u304d\u3092\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u7528\u610f\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306e\u7533\u8acb\u3092\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5b66\u751f\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3078\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u3061\u3089\u306f\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306e\u307b\u304b\u3001\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u308b\u969b\u306b\u3082\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-2.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-2.png\" alt=\"\u4ee4\u548c8\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\uff08\u7c21\u6613\u306a\u7533\u544a\u66f8\uff09\" width=\"1009\" height=\"742\" class=\"aligncenter size-full wp-image-99447\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-2.png 1009w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-2-300x221.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-2-768x565.png 768w\" sizes=\"auto, (max-width: 1009px) 100vw, 1009px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_01.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d<\/a><\/p>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306f\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5370\u5237\u3057\u3066\u4f7f\u3046\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4e8b\u696d\u6240\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p><span style=\"background-color: 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title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/a>\u3001\u300c\u3042\u306a\u305f\u306e\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u300d\u306e\u6b04\u306b\u4f4f\u6240\u3001\u300c\u3042\u306a\u305f\u306e\u751f\u5e74\u6708\u65e5\u300d\u306e\u6b04\u306b\u751f\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5b66\u751f\u304c\u5b9f\u5bb6\u3067\u66ae\u3089\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u300c\u4e16\u5e2f\u4e3b\u306e\u6c0f\u540d\u300d\u3068\u300c\u3042\u306a\u305f\u3068\u306e\u7d9a\u67c4\u300d\u306e\u6b04\u306b\u306f\u3001\u5b9f\u5bb6\u306e\u4e16\u5e2f\u4e3b\u3068\u7d9a\u67c4\uff08\u7236\u3001\u6bcd\u306a\u3069\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u4e00\u4eba\u66ae\u3089\u3057\u306e\u5834\u5408\u306b\u306f\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5b66\u751f\u81ea\u8eab\u306e\u6c0f\u540d\u3068\u3001\u7d9a\u67c4\u306b\u300c\u672c\u4eba\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u914d\u5076\u8005\u306e\u6709\u7121\u300d\u306e\u6b04\u306f\u3001\u7d50\u5a5a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u300c\u6709\u300d\u306b\u3001\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u300c\u7121\u300d\u306b\u4e38\u3092\u4ed8\u3051\u307e\u3059\u3002<\/p>\n<h3>\u52e4\u52b4\u5b66\u751f\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u6240\u5f97\u306e\u8a73\u7d30\u306a\u3069\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p><span 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u3092\u5fd8\u308c\u305a\u306b\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3092\u5229\u7528\u3057\u3066\u624b\u53d6\u308a\u984d\u3092\u5897\u3084\u305d\u3046<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3092\u3046\u307e\u304f\u6d3b\u7528\u3059\u308c\u3070\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5b66\u751f\u306f\u4f4f\u6c11\u7a0e\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u304f\u3057\u3066\u3001\u624b\u53d6\u308a\u984d\u3092\u5897\u3084\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5b66\u751f\u3092\u96c7\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306b\u3064\u3044\u3066\u5468\u77e5\u3059\u308b\u306e\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n    <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\" 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