{"id":2706,"date":"2015-09-10T12:03:33","date_gmt":"2015-09-10T03:03:33","guid":{"rendered":"https:\/\/payroll.moneyforward.com\/basic\/?p=2706"},"modified":"2025-12-05T15:21:29","modified_gmt":"2025-12-05T06:21:29","slug":"year-end-tax-adjustment-full-time-house-wife","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2706\/","title":{"rendered":"\u30102025\u5e74\u3011\u5e74\u672b\u8abf\u6574\u3068\u5c02\u696d\u4e3b\u5a66\u306e\u95a2\u4fc2"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306f\u3001\u6240\u5f97\u7a0e\u306e\u904e\u4e0d\u8db3\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u306b\u884c\u308f\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6240\u5f97\u306e\u306a\u3044\u5c02\u696d\u4e3b\u5a66\u306f\u7121\u95a2\u4fc2\u3068\u601d\u3063\u3066\u3044\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u3057\u304b\u3057\u3001\u5c02\u696d\u4e3b\u5a66\u3082\u63a7\u9664\u3068\u3044\u3046\u5f62\u3067\u5e74\u672b\u8abf\u6574\u3068\u95a2\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u5f53\u8a18\u4e8b\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u3068\u5c02\u696d\u4e3b\u5a66\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\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\/9790\/?provider=pa_basic&provider_info=cv.2706.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_2706.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>\u5c02\u696d\u4e3b\u5a66\u4e16\u5e2f\u5411\u3051 \u5e74\u672b\u8abf\u6574\u306e\u63a7\u9664\u5bfe\u8c61\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u5c02\u696d\u4e3b\u5a66 \u914d\u5076\u8005\u63a7\u9664\u300d\u300c\u57fa\u790e\u63a7\u9664 \u5c02\u696d\u4e3b\u5a66\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\u3068\u5c02\u696d\u4e3b\u5a66\u306e\u95a2\u4fc2<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5c02\u696d\u4e3b\u5a66\u3068\u306f\u3001\u5c31\u696d\u305b\u305a\u3001\u5bb6\u4e8b\u3084\u5b50\u80b2\u3066\u306a\u3069\u306b\u5c02\u5ff5\u3059\u308b\u65e2\u5a5a\u5973\u6027\u3092\u3044\u3044\u307e\u3059\u3002<\/b><\/span>\u57fa\u672c\u7684\u306b\u306f\u3001\u5c02\u696d\u4e3b\u5a66\u306f\u53ce\u5165\u3092\u5f97\u308b\u4ed5\u4e8b\u306b\u5c31\u3044\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u7a0e\u52d9\u4e0a\u306e\u53ce\u5165\u306f\u306a\u3044\u3068\u307f\u306a\u3055\u308c\u3001\u5e74\u672b\u8abf\u6574\u3067\u306e<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<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0-\u30a4\u30c8\u306a\u3069\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u3053\u308c\u3089\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u5bb6\u65cf\u306b\u5c02\u696d\u4e3b\u5a66\u304c\u3044\u308b\u5834\u5408\u306e\u5e74\u672b\u8abf\u6574\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u5c02\u696d\u4e3b\u5a66\u3068\u914d\u5076\u8005\u63a7\u9664<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d0d\u7a0e\u8005\u306e\u59bb\u304c\u5c02\u696d\u4e3b\u5a66\u306e\u5834\u5408\u3001\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u3068\u3057\u3066\u3001\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u4e00\u5b9a\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/b><br \/>\n\u305d\u306e\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068\uff08\u5185\u7e01\u306e\u5834\u5408\u306f\u5f53\u3066\u306f\u307e\u308a\u307e\u305b\u3093\uff09<\/li>\n<li>\u7d0d\u7a0e\u8005\u672c\u4eba\u3068\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u5e74\u9593\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u306e\u5408\u8a08\u304c58\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u3001\u305d\u306e\u5e74\u306f\u4e00\u5ea6\u3082\u7d66\u4e0e\u3092\u3082\u3089\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u3082\u3057\u304f\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u306b\u304a\u3051\u308b\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u914d\u5076\u8005\u304c\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u3067\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u3001<b><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u3092123\u4e07\u5186\u4ee5\u5185\u306b\u304a\u3055\u3081\u308b<\/b>\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f<b><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>\u984d\u304c65\u4e07\u5186<\/b>\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u53ce\u5165123\u4e07\u5186\u304b\u3089\u63a7\u9664\u3055\u308c\u308b65\u4e07\u5186\u3092\u5f15\u304f\u3068\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7d66\u4e0e\u53ce\u5165\u4ee5\u5916\u306b\u4e0d\u52d5\u7523\u6240\u5f97\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48141\/\" data-internallinksmanager029f6b8e52c=\"577\" title=\"\u8b72\u6e21\u6240\u5f97\">\u8b72\u6e21\u6240\u5f97<\/a>\u304c\u3042\u3063\u3066\u3082\u3001\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u306e\u63a7\u9664\u984d\u306b\u3064\u3044\u3066<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u914d\u5076\u8005\u63a7\u9664\u984d\u306f\u3001\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u306e\u5e74\u9f62\u304c70\u6b73\u4ee5\u4e0b\u306e\u5834\u5408\u306f38\u4e07\u5186\u300170\u6b73\u4ee5\u4e0a\u306e\u5834\u5408\u306f48\u4e07\u5186\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3055\u3089\u306b\u3001\u914d\u5076\u8005\u304c\u969c\u304c\u3044\u3092\u6301\u3063\u3066\u3044\u3066\u3001\u7a0e\u6cd5\u4e0a\u306e\u969c\u304c\u3044\u8005\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u306b\u52a0\u3048\u3066<b><a href=\"https:\/\/biz.moneyforward.com\/words\/1121\/\" data-internallinksmanager029f6b8e52c=\"209\" title=\"\u969c\u5bb3\u8005\u63a7\u9664\">\u969c\u5bb3\u8005\u63a7\u9664<\/a>27\u4e07\u5186<\/b>\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\uff08\u7279\u5225\u969c\u5bb3\u8005\u306f40\u4e07\u5186\u3001\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u306f75\u4e07\u5186\uff09<\/p>\n<h3>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306b\u3064\u3044\u3066<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u306e\u6240\u5f97\u304c58\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u304b\u3089\u306f\u5916\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u304c\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\u306b\u3064\u3044\u3066\u306f<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>\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\u306f\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u306b\u3088\u3063\u3066\u5909\u52d5\u3057\u307e\u3059\u304c\u3001<b>\u6700\u9ad8\u306738\u4e07\u5186<\/b>\u3067\u3059\u3002<\/p>\n<h2>\u6276\u990a\u63a7\u9664\u306b\u3064\u3044\u3066<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5bb6\u65cf\u306b\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306f\u300c\u6276\u990a\u63a7\u9664\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u5e74\u672b\u8abf\u6574\u3067\u4e00\u5b9a\u306e\u6240\u5f97\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u305d\u306e\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u914d\u5076\u8005\u4ee5\u5916\u306e\u89aa\u65cf\uff086\u89aa\u7b49\u5185\u306e\u8840\u65cf\u304a\u30883\u89aa\u7b49\u5185\u306e\u59fb\u65cf\uff09\u3001\u307e\u305f\u306f\u90fd\u9053\u5e9c\u770c\u304b\u3089\u990a\u80b2\u3092\u59d4\u8a17\u3055\u308c\u305f\u5150\u7ae5\u3084\u5e02\u753a\u6751\u304b\u3089\u990a\u8b77\u3092\u59d4\u8a17\u3055\u308c\u305f\u9ad8\u9f62\u8005\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u7d0d\u7a0e\u8005\u672c\u4eba\u3068\u751f\u8a08\u3092\u5171\u306b\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u5e74\u9593\u306e\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u304c58\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\uff08\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u3067\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u306f\u3001\u7d66\u4e0e\u53ce\u5165\u304c123\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\uff09<\/li>\n<li>\u9752\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u3001\u305d\u306e\u5e74\u306f\u4e00\u5ea6\u3082\u7d66\u4e0e\u3092\u3082\u3089\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u3082\u3057\u304f\u306f\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<\/li>\n<li>\u4e0a\u8a18\u306e4\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u6276\u990a\u89aa\u65cf\u306e\u3046\u3061\u300116\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" rel=\"noopener\" target=\"_blank\">No.1180\u3000\u6276\u990a\u63a7\u9664\uff5c\u6240\u5f97\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6276\u990a\u63a7\u9664\u306e\u984d\u306b\u3064\u3044\u3066<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u6276\u990a\u63a7\u9664\u984d\u306f\u3001\u6276\u990a\u89aa\u65cf\u306e\u5e74\u9f62\u3084\u540c\u5c45\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u3082\u3001\u5909\u52d5\u3057\u307e\u3059\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u5834\u5408\u306f<b>38\u4e07\u5186<\/b><\/li>\n<li>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u3046\u3061\u3001\u5e74\u9f62\u304c19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u5834\u5408\u306f<b>63\u4e07\u5186<\/b><\/li>\n<li>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u3046\u3061\u3001\u5e74\u9f62\u304c70\u6b73\u4ee5\u4e0a\u3067\u540c\u5c45\u306e\u5834\u5408\u306f<b>58\u4e07\u5186<\/b><\/li>\n<li>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u3046\u3061\u3001\u5e74\u9f62\u304c70\u6b73\u4ee5\u4e0a\u3067\u540c\u5c45\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f<b>48\u4e07\u5186<\/b><\/li>\n<\/ul>\n<\/div>\n<p>\u5e74\u9f62\u304c70\u6b73\u4ee5\u4e0a\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u89aa\u65cf\u304c\u75c5\u6c17\u6cbb\u7642\u3067\u5165\u9662\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u9577\u671f\u3067\u3042\u3063\u3066\u3082\u300c\u540c\u5c45\u300d\u3068\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u4e00\u65b9\u3001\u8001\u4eba\u30db\u30fc\u30e0\u306a\u3069\u3078\u5165\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u8001\u4eba\u30db\u30fc\u30e0\u306b\u4f4f\u3093\u3067\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u3010\u6539\u6b63\u3011\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664<\/h3>\n<p>\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u3068\u306f\u5225\u306b\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u304c\u65b0\u305f\u306b\u5275\u8a2d\u3055\u308c\u3066\u3044\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u5bb6\u65cf\u306b\u5bfe\u8c61\u3068\u306a\u308b\u7279\u5b9a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u3001\u7279\u5b9a\u89aa\u65cf1\u4eba\u306b\u3064\u3044\u3066\u3001\u5408\u8a08\u6240\u5f97\u2fa6\u984d\u306b\u5fdc\u3058\u3001\u6700\u592763\u4e07\u5186\u304c\u63a7\u9664\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7279\u5b9a\u89aa\u65cf\u3068\u306f\u3001\u5c45\u4f4f\u8005\u3068\u751f\u8a08\u3092\u4e00\u3064\u306b\u3059\u308b\u4ee5\u4e0b\u306e\u89aa\u65cf\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u5e74\u9f62<\/b>\uff1a19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80<\/li>\n<li><b>\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/b>\uff1a58\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b<\/li>\n<\/ul>\n<\/div>\n<p>\u203b\u914d\u5076\u8005\u3084\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u3001\u7d66\u4e0e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u8005\u304a\u3088\u3073\u2f69\u2f8a\u4e8b\u696d\u5c02\u5f93\u8005\u3092\u9664\u304f<\/p>\n<p>\u306a\u304a\u3001\u89aa\u65cf\u306b\u306f\u3001\u5150\u7ae5\u798f\u7949\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u990a\u80b2\u3092\u59d4\u8a17\u3055\u308c\u3066\u3044\u308b\u91cc\u5b50\u3092\u542b\u3080\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"70%\">\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th width=\"30%\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">58\u4e07\u5186\u8d8585\u4e07\u5186\u4ee5\u4e0b \uff08\u7d66\u4e0e\u53ce\u5165123\u4e07\u5186\u8d85150\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">85\u4e07\u5186\u8d8590\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165150\u4e07\u5186\u8d85155\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">90\u4e07\u5186\u8d8595\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165155\u4e07\u5186\u8d85160\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">51\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">95\u4e07\u5186\u8d85100\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165160\u4e07\u5186\u8d85165\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">41\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100\u4e07\u5186\u8d85105\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165165\u4e07\u5186\u8d85170\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">31\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">105\u4e07\u5186\u8d85110\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165170\u4e07\u5186\u8d85175\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">21\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">110\u4e07\u5186\u8d85115\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165175\u4e07\u5186\u8d85180\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">115\u4e07\u5186\u8d85120\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165180\u4e07\u5186\u8d85185\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">120\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165185\u4e07\u5186\u8d85188\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">3\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm#a-01\" 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<h2>\u914d\u5076\u8005\u306e\u751f\u547d\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u5834\u5408<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u59bb\u304c\u5c02\u696d\u4e3b\u5a66\u306e\u5834\u5408\u3001\u59bb\u304c\u5951\u7d04\u3057\u3066\u3044\u308b\u751f\u547d\u4fdd\u967a\u6599\u3092\u3001\u59bb\u306e\u9280\u884c\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p>\u59bb\u304c\u53ce\u5165\u3092\u5f97\u3066\u3044\u306a\u3044\u3068\u3057\u305f\u3089\u3001\u5b9f\u8cea\u4e0a\u306f\u3001\u751f\u547d\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u306e\u306f\u592b\u306e\u308f\u3051\u3067\u3059\u304b\u3089\u3001\u592b\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1086\/\" data-internallinksmanager029f6b8e52c=\"45\" 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