{"id":2659,"date":"2015-09-10T12:03:09","date_gmt":"2015-09-10T03:03:09","guid":{"rendered":"https:\/\/payroll.moneyforward.com\/basic\/?p=2659"},"modified":"2026-04-16T13:35:16","modified_gmt":"2026-04-16T04:35:16","slug":"year-end-tax-adjustment-widow-and-widower-exemption","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2659\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u3068\u96e2\u5a5a\u3068\u306e\u95a2\u4fc2"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3067\u3072\u3068\u308a\u89aa\u63a7\u9664\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50299\/\" data-internallinksmanager029f6b8e52c=\"326\" title=\"\u5be1\u5a66\u63a7\u9664\">\u5be1\u5a66\u63a7\u9664<\/a>\u306f\u3069\u3046\u7533\u544a\u3059\u308b\uff1f<\/div>\n<p><strong>\u3072\u3068\u308a\u89aa\u63a7\u9664\u30fb\u5be1\u5a66\u63a7\u9664\u306f\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4eba\u304c\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u3057\u3066\u53d7\u3051\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u3067\u3059\u3002<\/strong><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u304c\u5fc5\u8981<\/li>\n<li>\u5224\u5b9a\u306f12\u670831\u65e5\u6642\u70b9<\/li>\n<li>\u6240\u5f97500\u4e07\u5186\u4ee5\u4e0b\u304c\u8981\u4ef6<\/li>\n<\/ul>\n<p><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\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u300c\u5be1\u5a66\u300d\u307e\u305f\u306f\u300c\u3072\u3068\u308a\u89aa\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u7533\u544a\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u7537\u6027\u3001\u5973\u6027\u306b\u9650\u3089\u305a\u3001\u307e\u305f\u3001\u672a\u5a5a\u30fb\u96e2\u5225\u30fb\u6b7b\u5225\u306b\u9650\u3089\u305a\u3001\u3072\u3068\u308a\u3067\u5b50\u3067\u3042\u308b\u6276\u990a\u5bb6\u65cf\u304c\u3044\u308b\u4eba\u3067\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4eba\u306f\u300c\u3072\u3068\u308a\u89aa\u300d\u3068\u3057\u3066\u6240\u5f97\u63a7\u9664\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3072\u3068\u308a\u89aa\u63a7\u9664\u306f2020\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u304b\u3089\u65b0\u8a2d\u3055\u308c\u305f\u5236\u5ea6\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<p>\u592b\u3068\u96e2\u5a5a\u3057\u305f\u308a\u3001\u592b\u304c\u4ea1\u304f\u306a\u3063\u305f\uff08\u751f\u6b7b\u306e\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408\u3082\u542b\u3080\uff09\u5f8c\u306b\u3001\u518d\u5a5a\u3057\u3066\u3044\u306a\u3044\u5973\u6027\u3092\u5be1\u5a66\u3068\u3044\u3044\u307e\u3059\u304c\u3001\u5be1\u5a66\u63a7\u9664\u306e\u5236\u5ea6\u3082\u898b\u76f4\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u300c\u3072\u3068\u308a\u89aa\u63a7\u9664\u300d\u306f\u3001\u3072\u3068\u308a\u3067\u5b50\u3069\u3082\u3092\u80b2\u3066\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u82e6\u3057\u3044\u7d4c\u6e08\u72b6\u6cc1\u3084\u751f\u6d3b\u72b6\u6cc1\u306b\u5bfe\u3057\u3066\u306e\u7a0e\u984d\u8ca0\u62c5\u8efd\u6e1b\u306e\u512a\u9047\u63aa\u7f6e\u3068\u306a\u308a\u307e\u3059\u3002\uff082019\u5e74\u5206\u4ee5\u524d\u306b\u306f\u3001\u5be1\u5a66\u63a7\u9664\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50299\/\" data-internallinksmanager029f6b8e52c=\"290\" title=\"\u5be1\u592b\u63a7\u9664\">\u5be1\u592b\u63a7\u9664<\/a>\u3067\u3057\u305f\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002\uff09<\/p>\n<p>\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u300c\u3072\u3068\u308a\u89aa\u63a7\u9664\u300d\u53c8\u306f\u5be1\u5a66\u63a7\u9664\u306e\u7533\u8acb\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u7537\u5973\u3092\u554f\u308f\u305a\u672a\u5a5a\u30fb\u96e2\u5a5a\u30fb\u6b7b\u5225\u306b\u3088\u308a\u300c\u3072\u3068\u308a\u89aa\u300d\u306b\u306a\u3063\u305f\u5973\u6027\u3084\u7537\u6027\u3084\u300c\u5be1\u5a66\u300d\u3068\u306a\u3063\u305f\u4e00\u5b9a\u306e\u4eba\u3092\u5bfe\u8c61\u306b\u3057\u305f\u5e74\u672b\u8abf\u6574\u6642\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<div 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