{"id":2673,"date":"2015-09-10T12:03:18","date_gmt":"2015-09-10T03:03:18","guid":{"rendered":"https:\/\/payroll.moneyforward.com\/basic\/?p=2673"},"modified":"2026-09-09T16:20:57","modified_gmt":"2026-09-09T07:20:57","slug":"year-end-tax-adjustment-exempt","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2673\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u4eba\u3068\u306f\uff1f\u5bfe\u8c61\u306b\u306a\u308b\u4eba\u3068\u306e\u9055\u3044\u3082\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u306e\u306f\u3069\u3093\u306a\u4eba\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u51fa\u3057\u3066\u3044\u306a\u3044\u4eba\u3084\u3001\u7d66\u4e0e\u53ce\u5165\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\u306a\u3069\u306f\u5bfe\u8c61\u304b\u3089\u5916\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u51fa\u3057\u305f\u52e4\u52d9\u5148\u304c\u624b\u7d9a\u304d\u3092\u3059\u308b<\/li>\n<li>\u7d66\u4e0e\u53ce\u5165\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u5916\u308c\u308b<\/li>\n<li>\u5bfe\u8c61\u5916\u306e\u4eba\u306f\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3057\u3066\u7cbe\u7b97\u3059\u308b<\/li>\n<\/ul>\n<p>\u4ee4\u548c8\u5e74\u5206\u306f\u63a7\u9664\u984d\u306e\u6539\u6b63\u304c12\u6708\u306b\u65bd\u884c\u3055\u308c\u307e\u3059\u3002\n<\/p><\/div>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u5e74\u672b\u8abf\u6574\u30671\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3057\u3001\u305d\u3053\u3067\u7d0d\u7a0e\u95a2\u4fc2\u304c\u7d42\u308f\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u4f8b\u5916\u3068\u3057\u3066\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u5f93\u696d\u54e1\u304c\u3044\u307e\u3059\u3002\u5bfe\u8c61\u304b\u3089\u5916\u308c\u305f\u5f93\u696d\u54e1\u306b\u306f\u78ba\u5b9a\u7533\u544a\u306e\u6848\u5185\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u5224\u5b9a\u306e\u57fa\u6e96\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u306f\u63a7\u9664\u984d\u306e\u6539\u6b63\u3082\u3042\u308a\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\/9950\/?provider=pa_basic&#038;provider_info=cv.2673.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_51262_1-1.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>\u5e74\u672b\u8abf\u6574 \u5bfe\u8c61\u5916\u3068\u306a\u308b\u4eba\u306e\u6761\u4ef6\u6574\u7406\u30b7\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u4eba\u300d\u300c\u5e74\u672b\u8abf\u6574 \u4e0d\u8981\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\u306e\u6982\u8981\u3068\u6d41\u308c<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u3068\u3001\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u5e74\u7a0e\u984d\u3068\u306e\u5dee\u984d\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u3066\u884c\u3046\u305f\u3081\u3001\u5bfe\u8c61\u306b\u306a\u3063\u305f\u5f93\u696d\u54e1\u306f\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u306f\u6982\u7b97\u3067\u5e74\u672b\u306b\u7cbe\u7b97\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6bce\u6708\u306e\u7d66\u4e0e\u3092\u652f\u6255\u3046\u969b\u306b\u63a7\u9664\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u6982\u7b97\u306b\u3088\u308b\u4eee\u6255\u3044\u306e\u305f\u3081\u3001\u6b63\u78ba\u306a\u7d0d\u7a0e\u984d\u306f\u5e74\u672b\u306b\u8a08\u7b97\u3057\u3066\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u7dcf\u53ce\u5165\u984d\u3084\u63a7\u9664\u984d\u304c\u78ba\u5b9a\u3059\u308b\u306e\u304c\u5e74\u672b\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u624b\u7d9a\u304d\u304c\u5e74\u672b\u8abf\u6574\u3067\u3001\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u5404\u4eba\u306e\u6240\u5f97\u7a0e\u306e\u904e\u4e0d\u8db3\u3092\u8abf\u6574\u3057\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u3042\u3068\u306f\u3001\u652f\u6255\u8005\u306e\u60c5\u5831\u306a\u3069\u306b\u52a0\u3048\u3066\u3001\u6b21\u306e\u5185\u5bb9\u3092\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u8a18\u8f09\u3057\u3066\u5f93\u696d\u54e1\u3078\u4ea4\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u652f\u6255\u91d1\u984d\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d<\/li>\n<li>\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u751f\u547d\u4fdd\u967a\u6599\u306a\u3069\u306e\u4eba\u7684\u63a7\u9664\u30fb\u7269\u7684\u63a7\u9664\u306e\u91d1\u984d\u3068\u5185\u8a33<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/li>\n<li>\u6700\u7d42\u7684\u306b\u6c7a\u307e\u3063\u305f\u6240\u5f97\u7a0e\u984d<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u5f93\u696d\u54e1\u304c\u9000\u8077\u3059\u308b\u969b\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u306b\u304b\u304b\u308f\u3089\u305a\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4ea4\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5f93\u696d\u54e1\u304c\u5bfe\u8c61\u306b\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306f\u3001\u52e4\u52d9\u5148\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/b><\/span>\u5e74\u9593\u3092\u901a\u3058\u3066\u52e4\u52d9\u3059\u308b\u5f93\u696d\u54e1\u3084\u3001\u5e74\u306e\u9014\u4e2d\u3067\u8ee2\u8077\u306b\u3088\u308a\u63a1\u7528\u3055\u308c\u3066\u304b\u3089\u5e74\u672b\u307e\u3067\u52e4\u52d9\u3059\u308b\u5f93\u696d\u54e1\u306a\u3069\u304c\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3044\u5f93\u696d\u54e1\u306f\u3001\u63d0\u51fa\u3057\u305f\u5f93\u696d\u54e1\u3088\u308a\u3082\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u591a\u304f\u8a08\u7b97\u3055\u308c\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u308b\u3046\u3048\u306b\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u3082\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u591a\u304f\u8a08\u7b97\u3055\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3057\u3066\u9084\u4ed8\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u5f93\u696d\u54e1\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2662.htm\" rel=\"noopener\" target=\"_blank\">No.2662 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u3068\u306f\uff1f<\/h2>\n<p>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5f93\u696d\u54e1\u306e\u3046\u3061\u30011\u5e74\u9593\u306b\u652f\u6255\u3046\u3053\u3068\u304c\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u306e\u7dcf\u984d\u304c2,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u5fb4\u53ce\u7336\u4e88\u3084\u9084\u4ed8\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u4eba\u306f\u300112\u6708\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3067\u3059\u3002\u307e\u305f\u3001\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u4eba\u306f\u3001\u5e74\u306e\u4e2d\u9014\u3067\u884c\u3046\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>1\u5e74\u9593\u3092\u901a\u3057\u3066\u52e4\u52d9\u3057\u305f\u3001\u3042\u308b\u3044\u306f\u8ee2\u8077\u306b\u3088\u308b\u63a1\u7528\u5f8c\u5e74\u672b\u307e\u3067\u7d99\u7d9a\u3057\u3066\u52e4\u52d9\u3057\u305f\u5f93\u696d\u54e1<\/li>\n<li>\u6b7b\u4ea1\u306b\u3088\u308a\u9000\u8077\u3057\u305f\u3001\u307e\u305f\u306f\u5fc3\u8eab\u306e\u969c\u5bb3\u306b\u3088\u308a\u5e74\u306e\u4e2d\u9014\u3067\u9000\u8077\u3057\u3001\u672c\u5e74\u4e2d\u306b\u518d\u5c31\u8077\u304c\u898b\u8fbc\u3081\u306a\u3044\u5f93\u696d\u54e1<\/li>\n<li>12\u6708\u4e2d\u306b\u7d66\u4e0e\u3092\u53d7\u3051\u3001\u305d\u306e\u5f8c\u9000\u8077\u3057\u305f\u5f93\u696d\u54e1<\/li>\n<li>\u30d1\u30fc\u30c8\u30bf\u30a4\u30e0\u3067\u50cd\u3044\u3066\u3044\u305f\u5f93\u696d\u54e1\u304c\u9000\u8077\u3057\u3001\u672c\u5e74\u306e\u7d66\u4e0e\u7dcf\u984d\u304c136\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\uff08\u305f\u3060\u3057\u3001\u9000\u8077\u5f8c\u672c\u5e74\u4e2d\u306b\u5225\u306e\u52e4\u52d9\u5148\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u898b\u8fbc\u307f\u304c\u3042\u308b\u5834\u5408\u3092\u9664\u304d\u307e\u3059\uff09<\/li>\n<li>\u6d77\u5916\u306e\u652f\u793e\u3084\u5b50\u4f1a\u793e\u306b\u5e74\u306e\u4e2d\u9014\u3067\u8ee2\u52e4\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u5f93\u696d\u54e1<\/li>\n<\/ul>\n<\/div>\n<h3>1\u5e74\u3092\u901a\u3058\u3066\u52e4\u52d9\u3057\u305f\u4eba\u3068\u5e74\u306e\u9014\u4e2d\u3067\u5165\u793e\u3057\u305f\u4eba<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u305d\u306e\u5e74\u306e\u6700\u5f8c\u307e\u3067\u5728\u7c4d\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u306f\u3001\u96c7\u7528\u5f62\u614b\u3092\u554f\u308f\u305a\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/b><\/span>\u6b63\u793e\u54e1\u3060\u3051\u3067\u306a\u304f\u3001\u5951\u7d04\u793e\u54e1\u3084\u30d1\u30fc\u30c8\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u5e74\u306e\u9014\u4e2d\u3067\u5165\u793e\u3057\u305f\u5f93\u696d\u54e1\u306b\u524d\u8077\u306e\u7d66\u4e0e\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u63d0\u51fa\u3057\u3066\u3082\u3089\u3044\u3001\u5408\u7b97\u3057\u3066\u5e74\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u3066\u3082\u5bfe\u8c61\u306b\u306a\u308b\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u4eba\u3067\u3082\u3001\u305d\u306e\u5e74\u306e\u3046\u3061\u306b\u4ed6\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u898b\u8fbc\u307f\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u9000\u8077\u306e\u6642\u306b\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span>\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u6b21\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6b7b\u4ea1\u306b\u3088\u308b\u9000\u8077<\/li>\n<li>\u8457\u3057\u3044\u5fc3\u8eab\u306e\u969c\u5bb3\u306b\u3088\u308b\u9000\u8077<\/li>\n<li>12\u6708\u4e2d\u306b\u7d66\u4e0e\u3092\u53d7\u3051\u305f\u5f8c\u306e\u9000\u8077<\/li>\n<li>\u30d1\u30fc\u30c8\u30bf\u30a4\u30de\u30fc\u7b49\u304c\u9000\u8077\u3057\u3001\u672c\u5e74\u306e\u7d66\u4e0e\u7dcf\u984d\u304c136\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p>136\u4e07\u5186\u3068\u3044\u3046\u91d1\u984d\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u3068\u57fa\u790e\u63a7\u9664\u3092\u8db3\u3057\u305f\u30e9\u30a4\u30f3\u3067\u3059\u3002\u4ee4\u548c7\u5e74\u5206\u306f123\u4e07\u5186\u3067\u3057\u305f\u304c\u3001\u4ee4\u548c8\u5e74\u5206\u306f\u6539\u6b63\u306b\u3088\u308a136\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6d77\u5916\u8ee2\u52e4\u3067\u975e\u5c45\u4f4f\u8005\u306b\u306a\u3063\u305f\u4eba<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u306e\u9014\u4e2d\u3067\u6d77\u5916\u306e\u652f\u793e\u3084\u5b50\u4f1a\u793e\u3078\u8ee2\u52e4\u3057\u3001\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u5f93\u696d\u54e1\u3082\u3001\u51fa\u56fd\u307e\u3067\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3092\u5bfe\u8c61\u306b\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u975e\u5c45\u4f4f\u8005\u3068\u306f\u3001\u56fd\u5185\u306b\u4f4f\u6240\u30821\u5e74\u4ee5\u4e0a\u306e\u5c45\u6240\u3082\u6709\u3057\u306a\u3044\u500b\u4eba\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>1\u5e74\u4ee5\u4e0a\u306e\u6d77\u5916\u52e4\u52d9\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306f\u3001\u51fa\u56fd\u306e\u6642\u70b9\u3067\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u51fa\u56fd\u5f8c\u306b\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u542b\u3081\u307e\u305b\u3093\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/101638\/\" data-lkc-id=\"2251\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u8005\u306b\u306a\u308b\u6761\u4ef6\u3068\u306f\uff1f\u5bfe\u8c61\u5916\u306e\u4eba\u3084\u624b\u7d9a\u304d\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u8ab0\uff1f\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u5e74\u672b\u307e\u3067\u5728\u7c4d\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u304c\u5bfe\u8c61\u3067\u3059\u3002         \t\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3082\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u542b\u3080 \t\u5e74\u53ce2,000\u4e07\u5186\u8d85\u306e\u4eba\u306f\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b \t\u526f\u696d\u304c\u3042\u308b\u4eba\u306f\u7533\u544a\u66f8\u3092\u51fa\u3057\u305f1\u793e\u306e\u307f\u3067\u884c\u3046\u5e74\u306e\u9014\u4e2d\u3067\u6b7b\u4ea1\u3084\u5fc3\u8eab\u306e\u969c\u5bb3\u306b\u3088\u308a\u9000\u8077\u3057\u305f\u5834\u5408\u3084\u300112\u6708\u5206\u306e\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u305f\u5f8c\u306b\u9000\u8077\u3057\u305f\u5834\u5408\u306f\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306f\u3001\u4f1a\u793e\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u304c\u5bfe\u8c61\u8005\u3068\u306a\u308b\u3001\u6240\u5f97\u7a0e\u306e\u904e\u4e0d\u8db3\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5f93\u696d\u54e1\u4e00\u4eba\u3072\u3068\u308a\u306e\u72b6\u6cc1\u306b\u5fdc...<\/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\/gensen\/2665.htm\" rel=\"noopener\" target=\"_blank\">No.2665 \u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u4eba\u3068\u306f\uff1f<\/h2>\n<p>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u3066\u3082\u3001\u6b21\u306b\u5f53\u3066\u306f\u307e\u308b\u5f93\u696d\u54e1\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u5bfe\u8c61\u5916\u306e\u5f93\u696d\u54e1\u306f\u3001\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>1\u5e74\u9593\u306b\u652f\u6255\u3046\u3053\u3068\u304c\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u306e\u7dcf\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5f93\u696d\u54e1<\/li>\n<li>\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u3063\u3066\u6e90\u6cc9\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u7336\u4e88\u3084\u9084\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u5f93\u696d\u54e1<\/li>\n<li>\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u306a\u30692\u304b\u6240\u4ee5\u4e0a\u306e\u52e4\u52d9\u5148\u304b\u3089\u7d66\u4e0e\u53ce\u5165\u3092\u5f97\u3066\u304a\u308a\u3001\u81ea\u793e\u4ee5\u5916\u306e\u52e4\u52d9\u5148\u306b\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1<\/li>\n<li>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u304c\u672a\u63d0\u51fa\u306e\u5f93\u696d\u54e1<\/li>\n<li>\u5e74\u306e\u4e2d\u9014\u3067\u9000\u8077\u3057\u305f\u5f93\u696d\u54e1\uff08\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\uff09<\/li>\n<li>\u5e74\u521d\u304b\u3089\u6d77\u5916\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u975e\u5c45\u4f4f\u8005<\/li>\n<li>\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u65e5\u96c7\u52b4\u50cd\u8005<\/li>\n<\/ul>\n<\/div>\n<h3>\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>1\u5e74\u9593\u306b\u652f\u6255\u3046\u3053\u3068\u304c\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u306e\u7dcf\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5f93\u696d\u54e1\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u5bfe\u8c61\u304b\u3089\u5916\u308c\u3001\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u4f1a\u793e\u306f\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u3044\u306a\u3044\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4ea4\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u4eba<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u306a\u3044\u5f93\u696d\u54e1\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u3053\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u3042\u3063\u3066\u521d\u3081\u3066\u3001\u7532\u6b04\u3068\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002\u63d0\u51fa\u304c\u306a\u3044\u5834\u5408\u306f\u4e59\u6b04\u304c\u9069\u7528\u3055\u308c\u3001\u6bce\u6708\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u9ad8\u304f\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>1\u304b\u6240\u304b\u3089\u3057\u304b\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u306e\u306b\u672a\u63d0\u51fa\u306e\u5f93\u696d\u54e1\u304c\u3044\u308c\u3070\u3001\u63d0\u51fa\u3059\u308b\u3088\u3046\u6848\u5185\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>2\u304b\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u30b5\u30d6\u306e\u52e4\u52d9\u5148\u306b\u3042\u305f\u308b\u4eba<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8907\u6570\u306e\u52e4\u52d9\u5148\u304c\u3042\u308b\u5834\u5408\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3067\u304d\u308b\u306e\u306f\u4e3b\u305f\u308b\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b1\u793e\u3060\u3051\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u30b5\u30d6\u306e\u52e4\u52d9\u5148\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3048\u307e\u305b\u3093\u3002\u305d\u306e\u5f93\u696d\u54e1\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3067\u5168\u4f53\u3092\u7cbe\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u4f8b\u5916\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u4eba<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u306e\u4e2d\u9014\u3067\u9000\u8077\u3057\u305f\u5f93\u696d\u54e1\u306e\u3046\u3061\u3001\u5bfe\u8c61\u306b\u306a\u308b\u30b1\u30fc\u30b9\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u4eba\u306b\u3064\u3044\u3066\u306f\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u5f93\u696d\u54e1\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u4f1a\u793e\u306b\u5728\u7c4d\u3057\u3066\u3044\u306a\u3044\u9000\u8077\u8005\u3067\u3059\u3002\u5e74\u306e\u9014\u4e2d\u3067\u8ee2\u8077\u3057\u305f\u5834\u5408\u306f\u3001\u8ee2\u8077\u5148\u306e\u4f1a\u793e\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002\u8ee2\u8077\u524d\u306e\u4f1a\u793e\u306f\u5bfe\u8c61\u5916\u3001\u8ee2\u8077\u5f8c\u306e\u4f1a\u793e\u306f\u5bfe\u8c61\u3068\u3044\u3046\u95a2\u4fc2\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8ee2\u8077\u305b\u305a\u3001\u5e74\u5185\u306b\u518d\u5c31\u8077\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u521d\u304b\u3089\u6d77\u5916\u306b\u3044\u308b\u975e\u5c45\u4f4f\u8005<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u521d\u304b\u3089\u6d77\u5916\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u306a\u3069\u3001\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u975e\u5c45\u4f4f\u8005\u306b\u5f53\u305f\u308b\u4eba\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e74\u306e\u9014\u4e2d\u3067\u975e\u5c45\u4f4f\u8005\u306b\u306a\u3063\u305f\u4eba\u304c\u5bfe\u8c61\u306b\u306a\u308b\u306e\u3068\u306f\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u51fa\u56fd\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u5224\u5b9a\u304c\u5206\u304b\u308c\u308b\u305f\u3081\u3001\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u6c17\u3092\u3064\u3051\u307e\u3059\u3002<\/p>\n<h3>\u707d\u5bb3\u6e1b\u514d\u6cd5\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u4eba\u3084\u65e5\u96c7\u52b4\u50cd\u8005<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u3063\u3066\u6e90\u6cc9\u6240\u5f97\u7a0e\u7b49\u306e\u5fb4\u53ce\u7336\u4e88\u3084\u9084\u4ed8\u3092\u53d7\u3051\u305f\u5f93\u696d\u54e1\u3068\u3001\u65e5\u3005\u96c7\u3044\u5165\u308c\u3089\u308c\u308b\u65e5\u96c7\u52b4\u50cd\u8005\u3082\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u707d\u5bb3\u6e1b\u514d\u6cd5\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u305d\u306e\u5e74\u306e\u7a0e\u984d\u306f\u78ba\u5b9a\u7533\u544a\u3067\u78ba\u5b9a\u3055\u305b\u307e\u3059\u3002\u65e5\u96c7\u52b4\u50cd\u8005\u306f\u7d99\u7d9a\u3057\u3066\u540c\u4e00\u306e\u96c7\u7528\u4e3b\u306b\u96c7\u7528\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u4e19\u6b04\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3044\u3001\u5e74\u672b\u8abf\u6574\u306f\u884c\u3044\u307e\u305b\u3093\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916\u306b\u306a\u3063\u305f\u4eba\u306f\u78ba\u5b9a\u7533\u544a\u3067\u7cbe\u7b97\u3059\u308b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u304b\u3063\u305f\u5f93\u696d\u54e1\u306f\u3001\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u6240\u5f97\u7a0e\u306e\u7cbe\u7b97\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span>\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u306f\u305a\u306e\u4eba\u3082\u3001\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u305d\u306e\u307e\u307e\u306b\u306a\u308a\u307e\u3059\u3002\u4f1a\u793e\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4ea4\u4ed8\u3057\u305f\u3046\u3048\u3067\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u3092\u6848\u5185\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306f\u3001\u4f8b\u5e74\u3001\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u305f\u5e74\u306e\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306e\u9593\u306b\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u305a\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u591a\u304f\u8a08\u7b97\u3055\u308c\u305f\u305f\u3081\u306b\u7a0e\u91d1\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u306f\u9084\u4ed8\u7533\u544a\u3068\u306a\u308a\u3001\u7fcc\u5e741\u67081\u65e5\u304b\u30895\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u3044\u3064\u3067\u3082\u624b\u7d9a\u304d\u3067\u304d\u307e\u3059\u3002\u6b21\u306e\u30b1\u30fc\u30b9\u3082\u540c\u3058\u304f5\u5e74\u4ee5\u5185\u306b\u7533\u544a\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u305f\u5f93\u696d\u54e1\u306e\u533b\u7642\u8cbb\u63a7\u9664\u30fb\u5bc4\u9644\u91d1\u63a7\u9664\u30fb\u96d1\u640d\u63a7\u9664<\/li>\n<li>1\u5e74\u76ee\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/li>\n<\/ul>\n<\/div>\n<p>\u7533\u544a\u3092\u305b\u305a\u306b\u6240\u5f97\u7a0e\u306b\u4e0d\u8db3\u304c\u3042\u308b\u3068\u3001\u4e0d\u8db3\u5206\u304c\u8ffd\u5fb4\u3055\u308c\u305f\u3046\u3048\u3067\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u305f\u5f93\u696d\u54e1\u3067\u3042\u3063\u3066\u3082\u3001\u7d66\u4e0e\u6240\u5f97\u304a\u3088\u3073\u9000\u8077\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u682a\u5f0f\u58f2\u8cb7\u306b\u3088\u308b\u8b72\u6e21\u6240\u5f97\u3084\u3001\u5bb6\u8cc3\u53ce\u5165\u306b\u3088\u308b\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u304c\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u300220\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f\u5225\u9014\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm\" rel=\"noopener\" target=\"_blank\">No.1900 \u7d66\u4e0e\u6240\u5f97\u8005\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u639b\u3051\u6301\u3061\u52e4\u52d9\u306f\u3069\u3061\u3089\u306e\u4f1a\u793e\u3067\u5e74\u672b\u8abf\u6574\u3059\u308b\uff1f<\/h2>\n<p>2\u304b\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u306e\u306f1\u793e\u3060\u3051\u3067\u3059\u3002\u3069\u3061\u3089\u306e\u4f1a\u793e\u3067\u884c\u3046\u304b\u306f\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u3069\u3053\u3078\u63d0\u51fa\u3057\u305f\u304b\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u52e4\u52d9\u5148\u3067\u884c\u3046<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>2\u304b\u6240\u4ee5\u4e0a\u306e\u4f1a\u793e\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u30e1\u30a4\u30f3\u3068\u306a\u308b\u52e4\u52d9\u5148\u304c\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u53d7\u3051\u3001\u305d\u306e\u4f1a\u793e\u3067\u5e74\u672b\u8abf\u6574\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u53ce\u5165\u3084\u3001\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u306a\u3044\u6240\u5f97\u63a7\u9664\u30fb\u7a0e\u984d\u63a7\u9664\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f93\u696d\u54e1\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3088\u3046\u8aac\u660e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u3001\u672c\u5e74\u4e2d\u306b\u518d\u5c31\u8077\u3057\u306a\u304b\u3063\u305f\u5f93\u696d\u54e1\u306b\u306f\u3001\u6240\u5f97\u7a0e\u306e\u904e\u6255\u3044\u5206\u3092\u53d6\u308a\u623b\u3059\u9084\u4ed8\u7533\u544a\u304c\u3042\u308b\u3053\u3068\u3092\u4f1d\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u63d0\u51fa\u304c\u306a\u3044\u3068\u7fcc\u5e74\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3082\u9ad8\u304f\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u53d7\u3051\u306a\u3044\u3068\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3060\u3051\u3067\u306a\u304f\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u306a\u3069\u306e\u4eba\u7684\u63a7\u9664\u3082\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u7fcc\u5e74\u306e\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u9ad8\u304f\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u304c\u72ec\u8eab\u306e\u5834\u5408\u3084\u3001\u914d\u5076\u8005\u7b49\u306e\u6276\u990a\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306f\u5fc5\u8981\u3067\u3059\u3002\u63d0\u51fa\u6f0f\u308c\u304c\u8d77\u304d\u3084\u3059\u3044\u3068\u3053\u308d\u306a\u306e\u3067\u3001\u914d\u5e03\u6642\u306b\u58f0\u3092\u304b\u3051\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3026\/\" data-lkc-id=\"120\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u30fb\u639b\u3051\u6301\u3061\u306e\u5e74\u672b\u8abf\u6574\u306f\uff1f\u30d1\u30fc\u30c8\u306e\u5bfe\u8c61\u8005\u3082\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u639b\u3051\u6301\u3061\u306e\u5e74\u672b\u8abf\u6574\u306f\u3069\u3061\u3089\u3067\u884c\u3046\uff1f\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u306f\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u51fa\u3057\u305f1\u304b\u6240\u3060\u3051\u3067\u3059\u3002\u53ce\u5165\u306e\u591a\u3044\u52e4\u52d9\u5148\u3092\u672c\u696d\u3068\u3057\u3066\u9078\u3076\u526f\u696d\u306e\u6240\u5f9720\u4e07\u5186\u8d85\u306f\u78ba\u5b9a\u7533\u544a\u3059\u308b\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3082\u5bfe\u8c61\u306b\u542b\u307e\u308c\u308b\u7533\u544a\u66f8\u30922\u304b\u6240\u3078\u540c\u6642\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u63d0\u51fa\u5148\u3092\u6c7a\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u5e74\u672b\u306b\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u304c\u5fc5\u305a\u884c\u3046\u624b\u7d9a\u304d\u304c\u5e74\u672b\u8abf\u6574\u3067\u3059\u3002\u6b63\u793e\u54e1\u3060\u3051\u304c\u5bfe\u8c61\u3068\u601d\u308f\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3082\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u52e4\u52d9\u5148\u3092\u639b\u3051\u6301\u3061\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3069\u3061\u3089\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u306e\u304b\u8ff7\u3046\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u5bfe...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5909\u308f\u308b\u3053\u3068\u306f\uff1f<\/h2>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u57fa\u790e\u63a7\u9664\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u65bd\u884c\u304c\u5e74\u672b\u306b\u5bc4\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u306e\u5b9f\u52d9\u306b\u305d\u306e\u307e\u307e\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<h3>\u57fa\u790e\u63a7\u9664\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052\u306f12\u6708\u306b\u65bd\u884c\u3055\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u306e\u5f15\u304d\u4e0a\u3052\u3001\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u306e\u6539\u6b63\u306f\u3001\u4ee4\u548c8\u5e7412\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u3001\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee4\u548c8\u5e7411\u6708\u307e\u3067\u306e\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u300212\u6708\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u3067\u6539\u6b63\u5f8c\u306e\u63a7\u9664\u984d\u306b\u3088\u308a1\u5e74\u5206\u306e\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u305d\u308c\u307e\u3067\u306b\u5fb4\u53ce\u3057\u305f\u7a0e\u984d\u3068\u306e\u5dee\u984d\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u6539\u6b63\u5f8c\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3092\u4f7f\u3063\u305f\u6bce\u6708\u306e\u8a08\u7b97\u306f\u3001\u4ee4\u548c9\u5e741\u6708\u306b\u652f\u7d66\u3059\u308b\u7d66\u4e0e\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u6539\u6b63\u524d<\/th>\n<th>\u6539\u6b63\u5f8c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u57fa\u790e\u63a7\u9664\uff08\u672c\u5247\uff09<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff08\u6700\u4f4e\u4fdd\u969c\u984d\uff09<\/td>\n<td style=\"text-align: left;\">65\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">74\u4e07\u5186\uff0869\u4e07\u5186+\u7279\u4f8b5\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186\u4ee5\u4e0b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/index.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4e2d\u9014\u9000\u8077\u8005\u306e\u7d66\u4e0e\u7dcf\u984d\u306e\u57fa\u6e96\u304c136\u4e07\u5186\u306b\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u306e\u4e2d\u9014\u3067\u9000\u8077\u3057\u305f\u30d1\u30fc\u30c8\u30bf\u30a4\u30de\u30fc\u7b49\u304c\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306e\u57fa\u6e96\u306f\u3001\u4ee4\u548c8\u5e74\u5206\u304b\u3089136\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d74\u4e07\u5186\u3068\u3001\u57fa\u790e\u63a7\u966462\u4e07\u5186\u3092\u5408\u308f\u305b\u305f\u91d1\u984d\u3067\u3059\u3002\u4ee4\u548c7\u5e74\u5206\u306e123\u4e07\u5186\u304b\u3089\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c8\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u3066\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u4eba\u306b\u306f\u6539\u6b63\u5f8c\u306e\u63a7\u9664\u304c\u53cd\u6620\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u305d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4ea4\u4ed8\u3059\u308b\u969b\u306b\u3001\u3042\u308f\u305b\u3066\u6848\u5185\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/94813\/\" data-lkc-id=\"602\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u5e74\u672b\u8abf\u65742026\u5e74(\u4ee4\u548c8\u5e74)\u306e\u5909\u66f4\u70b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">    Point\u4ee4\u548c8\u5e74\u306e\u5e74\u672b\u8abf\u6574\u306f\u4f55\u304c\u5909\u308f\u308b\uff1f\u57fa\u790e\u63a7\u9664\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u306b\u3088\u308a\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6700\u4f4e\u9650\u304c178\u4e07\u5186\u307e\u3067\u5e83\u304c\u308a\u307e\u3059\u3002                    \u57fa\u790e\u63a7\u9664\u306f\u7279\u4f8b\u3067\u6700\u5927104\u4e07\u5186\u306b\u306a\u308b            \u6276\u990a\u306e\u8981\u4ef6\u304c\u7d66\u4e0e\u53ce\u5165136\u4e07\u5186\u307e\u3067\u5e83\u304c\u308b            \u7279\u4f8b\u5206\u306f12\u6708\u306e\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3059\u308b        12\u6708\u304b\u3089\u65b0\u305f\u306b\u6276\u990a\u306b\u5165\u308b\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u3001\u7533\u544a\u66f8\u306e\u518d\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u5206\u306e\u6240\u5f97\u7a0e\u306f\u3001\u57fa\u790e\u63a7\u9664\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u3055\u3089\u306b\u62e1\u5145\u3055\u308c\u3001\u8ab2\u7a0e\u6700\u4f4e\u9650\u304c\u7d66\u4e0e\u53ce\u5165\u30d9\u30fc\u30b9\u3067178\u4e07\u5186\u307e\u3067\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u3082...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/pdf\/0026005-024.pdf\" rel=\"noopener\" 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