{"id":2690,"date":"2015-09-10T12:03:29","date_gmt":"2015-09-10T03:03:29","guid":{"rendered":"https:\/\/payroll.moneyforward.com\/basic\/?p=2690"},"modified":"2025-12-04T12:51:48","modified_gmt":"2025-12-04T03:51:48","slug":"year-end-tax-adjustment-year-tax-calculation","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2690\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u3067\u306e\u5e74\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\uff01\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\u306e\u898b\u65b9\u3082"},"content":{"rendered":"<p><span data-sheets-root=\"1\">    <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\/assets\/img\/icon_file_pdf.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/48935\/?provider=pa_basic&provider_info=cv.2690.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><\/span><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3067\u306f\u3001\u6700\u7d42\u7684\u306b\u8a08\u7b97\u3057\u305f\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u3068\u6708\u3005\u306e\u7d66\u4e0e\u304b\u3089<a 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href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/350\/?provider=pa_basic&amp;provider_info=cv.2690.part.template\" target=\"_blank\" rel=\"noopener\">\u5e74\u672b\u8abf\u6574 \u7c21\u5358\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/9178\/?provider=pa_basic&amp;provider_info=cv.2690.part.template\" target=\"_blank\" rel=\"noopener\">\u5e74\u672b\u8abf\u6574\u5e74\u7a0e\u984d\u304b\u3093\u305f\u3093\u8a08\u7b97\u30b7\u30fc\u30c8<\/a><\/li>\n<\/ul>\n<\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u5e74\u672b\u8abf\u6574\u306e\u5e74\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u624b\u9806<\/h2>\n<p><span style=\"background-color: 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title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\u306e\u5408\u8a08\u984d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u300c\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u984d\u300d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u91d1\u984d\u300d\u3001\u304a\u3088\u3073\u300c\u7b97\u51fa\u5e74\u7a0e\u984d\u300d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u6700\u7d42\u7684\u306a\u5e74\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u308c\u3089\u3092\u8e0f\u307e\u3048\u3066\u3001\u4ee5\u4e0b\u306e\u7b97\u5f0f\u306b\u3042\u3066\u306f\u3081\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>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\uff0d\u6240\u5f97\u63a7\u9664\uff08\u6276\u990a\u63a7\u9664\u306a\u3069\u3092\u542b\u3080\uff09\u306e\u91d1\u984d\uff1d\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<\/strong><\/div>\n<p>\u3053\u306e\u300c\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u300d\u3092\u3082\u3068\u306b\u3001\u56fd\u7a0e\u5e81\u304c\u6848\u5185\u3059\u308b\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u300c\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d\u306a\u3069\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\u300d\u306b\u3042\u3066\u306f\u3081\u3001\u5e74\u7a0e\u984d\u3092\u7b97\u51fa\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>\u7b97\u51fa\u5e74\u7a0e\u984d\uff0d<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2481\/\" data-internallinksmanager029f6b8e52c=\"532\" title=\"\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/a>\u984d\uff1d\u6700\u7d42\u7684\u306a\u5e74\u7a0e\u984d\uff08\u5e74\u8abf\u5e74\u7a0e\u984d\u3068\u3082\u3044\u3044\u307e\u3059\uff09<\/strong><\/div>\n<p>\u3053\u3053\u3067\u8a08\u7b97\u3057\u305f\u6700\u7d42\u7684\u306a\u5e74\u7a0e\u984d\u306b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff082.1%\uff09\u306e\u91d1\u984d\u3092\u52a0\u7b97\u3057\u305f\u3082\u306e\u304c\u5f93\u696d\u54e1\u304c1\u5e74\u9593\u3067\u652f\u6255\u3046\u3079\u304d\u7a0e\u984d\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u3053\u3053\u3067\u7b97\u51fa\u3057\u305f\u7a0e\u984d\u3068\u6708\u3005\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u3066\u3044\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d\u3068\u306e\u5dee\u984d\u3092\u8a08\u7b97\u3057\u30011\u5e74\u9593\u306e\u6700\u5f8c\u306b\u652f\u6255\u3046\u7d66\u4e0e\u3084\u8cde\u4e0e\u3092\u652f\u7d66\u3059\u308b\u969b\u306b\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306e\u9805\u76ee\u304b\u3089\u3001\u5404\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index\/shikata.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/115.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\u306e\u898b\u65b9<\/h2>\n<p>\u6240\u5f97\u7a0e\u306f\u3001\u652f\u6255\u3044\u80fd\u529b\u306b\u5fdc\u3058\u3066\u8ca0\u62c5\u3059\u308b\u6240\u5f97\u7a0e\u984d\u304c\u591a\u304f\u306a\u308b\u3088\u3046\u3001\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u306e\u65b9\u5f0f\u3092\u53d6\u3063\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6240\u5f97\u304c\u591a\u3044\u307b\u3069\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308a\u3001\u652f\u6255\u3046\u6240\u5f97\u7a0e\u304c\u591a\u304f\u306a\u308b\u306e\u304c\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u306e\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868.png\" alt=\"\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\" width=\"653\" height=\"273\" class=\"aligncenter size-full wp-image-98902\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868.png 653w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868-300x125.png 300w\" sizes=\"auto, (max-width: 653px) 100vw, 653px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/115.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u8ab2\u7a0e\uff08\u7d66\u4e0e\uff09\u6240\u5f97\u91d1\u984d\uff081,000\u5186\u672a\u6e80\u306f\u5207\u308a\u6368\u3066\uff09\u304c\u7b97\u51fa\u3067\u304d\u305f\u3089\u3001\u901f\u7b97\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u7a0e\u984d\u3068\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308c\u3070\u3001\u7c21\u5358\u306b\u5e74\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u5177\u4f53\u7684\u306b\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u304b\u3089\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c350\u4e07\u5186\u3060\u3063\u305f\u3068\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>3,500,000\u5186\u3000\u00d7\u3000\u7a0e\u738720%\u3000-\u3000\u63a7\u9664\u984d427,500\u5186\u3000\uff1d\u3000272,500\u5186<\/strong><\/div>\n<p>\u4e0a\u8a18\u8a08\u7b97\u3057\u305f\u5e74\u7a0e\u984d\u306b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u304c\u3042\u308c\u3070\u5dee\u3057\u5f15\u304d\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff082.1%\uff09\u306e\u91d1\u984d\u3092\u52a0\u7b97\u3057\u305f\u3082\u306e\u304c\u3001\u5f93\u696d\u54e1\u306e1\u5e74\u9593\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u306b\u5bfe\u3059\u308b\u6700\u7d42\u7684\u306a\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306b\u901f\u7b97\u8868\u3092\u4f7f\u308f\u306a\u304b\u3063\u305f\u3068\u3057\u305f\u3089\u3069\u3046\u3067\u3057\u3087\u3046\u3002\u901f\u7b97\u8868\u3092\u4f7f\u308f\u305a\u306b\u8a08\u7b97\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>A\uff1a1,950,000\u5186\u3000\u00d7\u30005%\u3000\uff1d\u300097,500\u5186<br \/>\nB\uff1a\uff083,300,000\u5186\u3000-\u30001,950,000\u5186\uff09\u3000\u00d7\u300010%\u3000\uff1d\u3000135,000\u5186<br \/>\nC\uff1a\uff083,500,000\u5186\u3000-\u30003,300,000\u5186\uff09\u3000\u00d7\u300020%\u3000\uff1d\u300040,000\u5186<br \/>\nD\uff1aA\u3000+\u3000B\u3000+\u3000C\u3000\uff1d\u3000272,500\u5186<\/p>\n<p>\u8ab2\u7a0e\uff08\u7d66\u4e0e\uff09\u6240\u5f97\u91d1\u984d\u30924\u6bb5\u968e\u306b\u5206\u3051\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3067\u6240\u5f97\u7a0e\u306e\u5e74\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u3082\u3001\u901f\u7b97\u8868\u3092\u5229\u7528\u3057\u3066\u8a08\u7b97\u3057\u3066\u3082\u540c\u3058\u91d1\u984d\u306b\u306a\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u3067\u3057\u3087\u3046\u3002\u5c11\u3057\u3067\u3082\u624b\u9593\u3092\u7701\u304f\u306b\u306f\u3001\u901f\u7b97\u8868\u3092\u5229\u7528\u3059\u308b\u306e\u304c\u65e9\u304f\u3066\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index\/shikata.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7d66\u4e0e\u3068\u5fb4\u53ce\u7a0e\u984d\u306e\u96c6\u8a08\u65b9\u6cd5<\/h2>\n<p>\u307e\u305a\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306e\u96c6\u8a08\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3001\u305d\u306e\u5e74\u306b\u304a\u3051\u308b\u5404\u6708\u306e\u7d66\u4e0e\u91d1\u984d\u3068\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u3092\u96c6\u8a08\u3059\u308b\u3053\u3068\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u672c\u5e74\u4e2d\u306b\u652f\u6255\u304c\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u3059\u3067\u306b\u652f\u6255\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u95a2\u308f\u3089\u305a\u3001\uff08\u672a\u6255\uff09\u7d66\u4e0e\u91d1\u984d\u3001\uff08\u672a\u6255\uff09\u5fb4\u53ce\u7a0e\u984d\u3092\u96c6\u8a08\u306b\u542b\u3081\u308b\u3002\u98df\u4e8b\u306e\u652f\u7d66\u306a\u3069\u73fe\u7269\u7d66\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3042\u308b\u652f\u7d66\u984d\u3001\u5fb4\u53ce\u7a0e\u984d\u3092\u96c6\u8a08\u306b\u542b\u3081\u308b<\/li>\n<li>\u672c\u5e74\u6700\u5f8c\u306b\u652f\u6255\u3046\u7d66\u4e0e\u306e\u7a0e\u984d\u306f\u7701\u7565\u3057\u3066\u3082\u3044\u3044\u304c\u3001\u305d\u306e\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u306b\u3088\u308a\u4e00\u62ec\u7cbe\u7b97\u3055\u308c\u308b<\/li>\n<li>\u5e74\u306e\u4e2d\u9014\u3067\u5c31\u8077\u3057\u305f\u4eba\u3067\u3001\u524d\u8077\u306e\u52e4\u52d9\u5148\u304b\u3089\u306e\u7d66\u4e0e\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u524d\u8077\u306e\u7d66\u4e0e\u3068\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u91d1\u984d\u3082\u5408\u7b97\u3057\u3066\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046<\/li>\n<li>\u524d\u5e74\u306b\u304a\u3051\u308b\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u904e\u4e0d\u8db3\u91d1\u984d\u3092\u3001\u672c\u5e74\u306b\u7e70\u308a\u8d8a\u3057\u7cbe\u7b97\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u672c\u5e74\u5206\u306e\u5fb4\u53ce\u7a0e\u984d\u306b\u306f\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044<\/li>\n<li>2\u30ab\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u5e74\u306e\u4e2d\u9014\u3067\u300c\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u5148\u3092\u5909\u66f4\u3057\u305f\u4eba\u306f\u3001\u5909\u66f4\u4ee5\u524d\u306b\u524d\u306e\u63d0\u51fa\u5148\u304b\u3089\u53d7\u3051\u305f\u7d66\u4e0e\u3068\u3001\u5f8c\u306e\u63d0\u51fa\u5148\u304b\u3089\u306e\u7d66\u4e0e\u3068\u306e\u5408\u8a08\u984d\u304c\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/li>\n<\/ol>\n<\/div>\n<h2>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u4ee5\u4e0a\u306e\u65b9\u6cd5\u306b\u3088\u308a\u6c42\u3081\u3089\u308c\u305f\u5e74\u9593\u306e\u7d66\u4e0e\u306e\u7dcf\u984d\u3067\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u6848\u5185\u3059\u308b\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u300c\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\u300d\u3092\u53c2\u7167\u3057\u3066\u4e0b\u3055\u3044\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index\/shikata.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u7167\uff1a<a href=\"www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/114.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6276\u990a\u63a7\u9664\u984d\u7b49\u306e\u5408\u8a08\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u3084\u6276\u990a\u63a7\u9664\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1121\/\" data-internallinksmanager029f6b8e52c=\"209\" title=\"\u969c\u5bb3\u8005\u63a7\u9664\">\u969c\u5bb3\u8005\u63a7\u9664<\/a>\u306f\u3001\u7533\u544a\u8005\u304c\u63d0\u51fa\u3057\u305f\u300c\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306b\u57fa\u3065\u3044\u3066\u3001\u56fd\u7a0e\u5e81\u304c\u6848\u5185\u3059\u308b\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u300c\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d\u306a\u3069\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u4ee4\u548c7\u5e74\u5206\u306e\u6276\u990a\u63a7\u9664\u984d\u53ca\u3073\u969c\u5bb3\u8005\u7b49\u306e\u63a7\u9664\u984d\u306e\u5408\u8a08\u984d\u306e\u65e9\u898b\u8868\u300d\u306b\u3042\u3066\u306f\u3081\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index\/shikata.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/117.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u306e\u6276\u990a\u63a7\u9664\u984d\u53ca\u3073\u969c\u5bb3\u8005\u7b49\u306e\u63a7\u9664\u984d\u306e\u5408\u8a08\u984d\u306e\u65e9\u898b\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u304b\u3089\u3001\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002\u6240\u5f97\u63a7\u9664\u306b\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin-bottom: 10px; border: 1px solid #333333;\">\n<ul>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u7b49\u63a7\u9664\u984d<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/55826\/\" data-internallinksmanager029f6b8e52c=\"46\" title=\"\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08<\/a>\u7b49\u639b\u91d1\u63a7\u9664<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1086\/\" data-internallinksmanager029f6b8e52c=\"45\" title=\"\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u984d<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52305\/\" data-internallinksmanager029f6b8e52c=\"58\" title=\"\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\">\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u984d<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"64\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a>\u984d<\/li>\n<li>\u914d\u5076\u8005\u63a7\u9664\u984d<\/li>\n<li>\u6276\u990a\u63a7\u9664\u984d<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u984d<\/li>\n<\/ul>\n<\/div>\n<p>\u4ee5\u4e0a\u306e\u65b9\u6cd5\u3092\u7528\u3044\u3066\u7b97\u51fa\u3057\u305f\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306b1,000\u5186\u306b\u6e80\u305f\u306a\u3044\u7aef\u6570\u304c\u751f\u3058\u305f\u5834\u5408\u306f\u3001\u7aef\u6570\u3092\u5207\u308a\u6368\u3066\u307e\u3059\u3002<\/p>\n<h2>\u6700\u7d42\u7684\u306a\u5e74\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3057\u3066\u3001\u56fd\u7a0e\u5e81\u304c\u6848\u5185\u3059\u308b\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u300c\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d\u306a\u3069\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\u300d\u306b\u3042\u3066\u306f\u3081\u3066\u3001\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u3053\u308c\u3092\u300c\u7b97\u51fa\u5e74\u7a0e\u984d\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3055\u3089\u306b\u3001\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u7b97\u51fa\u5e74\u7a0e\u984d\u304b\u3089\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f\u3068\u3001\u6700\u7d42\u7684\u306a\u5e74\u7a0e\u984d\u304c\u78ba\u5b9a\u3057\u307e\u3059\u3002\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u306a\u3044\u4eba\u306f\u3001\u300c\u7b97\u51fa\u5e74\u7a0e\u984d\u300d\u304c\u3001\u6700\u7d42\u7684\u306a\u5e74\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002100\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u51fa\u305f\u5834\u5408\u306f\u5207\u308a\u6368\u3066\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index\/shikata.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/115.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u52b9\u7387\u5316\u3059\u308b\u306b\u306f\u3001\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u304c\u304a\u3059\u3059\u3081<\/h2>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u8a08\u7b97\u3092\u884c\u3044\u3001\u5e74\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u5185\u306e\u300c\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d\u306b\u8a73\u3057\u304f\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5e74\u672b\u8abf\u6574\u3092\u3055\u308c\u308b\u969b\u306f\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index\/shikata.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u307e\u305f\u3001<span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/library\/form\/2411\/?provider=pa_basic&amp;provider_info=cv.2690.part.text_cta001\" target=\"_blank\" rel=\"noopener\">\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u554f\u3044\u5408\u308f\u305b\u308b<\/a><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/library\/746\/?provider=pa_basic&amp;provider_info=cv.2690.part.text_cta002\" target=\"_blank\" rel=\"noopener\">\u8cc7\u6599\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/a><\/p>\n<p><span data-sheets-root=\"1\">    <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\/assets\/img\/icon_file_pdf.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a 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