{"id":2736,"date":"2015-09-10T12:04:13","date_gmt":"2015-09-10T03:04:13","guid":{"rendered":"https:\/\/payroll.moneyforward.com\/basic\/?p=2736"},"modified":"2025-11-06T14:41:23","modified_gmt":"2025-11-06T05:41:23","slug":"year-end-tax-adjustment-miscellaneous-income","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2736\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u3067\u96d1\u6240\u5f97\u306f\u51e6\u7406\u3067\u304d\u308b\u304b\uff1f"},"content":{"rendered":"
\n PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n
\n \"\"\n

<\/p>\n \u8a18\u4e8b\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\n <\/a>\n <\/div>\n <\/div>\n

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\u4eca\u56de\u306f\u96d1\u6240\u5f97\u306e\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002
\n

\n \n
\n
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\"\"<\/div>

<\/p><\/div>\n <\/div>\n

\n

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\u300c\u96d1\u6240\u5f97 \u5e74\u672b\u8abf\u6574\u300d\u300c\u5e74\u672b\u8abf\u6574 \u96d1\u6240\u5f97 \u66f8\u304b\u306a\u3044\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 \u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n <\/div>\n <\/div>\n <\/a>\n <\/div><\/p>\n

<\/div>

\u96d1\u6240\u5f97\u3068\u306f<\/h2>\n

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\u5e74\u672b\u8abf\u6574\u3068\u96d1\u6240\u5f97<\/h2>\n

\u5e74\u672b\u8abf\u6574\u306f\u3001\u4f1a\u793e\u54e1\u7b49\u304c\u81ea\u3089\u78ba\u5b9a\u7533\u544a<\/a>\u3057\u306a\u304f\u3066\u3082\u3044\u3044\u3088\u3046\u306b\u3001\u4f1a\u793e\u3067\u5b9a\u578b\u7684\u306a\u6240\u5f97\u63a7\u9664<\/a>\u3092\u3057\u3066\u3082\u3089\u3048\u308b\u4fbf\u5229\u306a\u5236\u5ea6\u3067\u3059\u3002\u305d\u306e\u8da3\u65e8\u304b\u3089\u3001\u96d1\u6240\u5f97\u306e\u3088\u3046\u306a\u5b9a\u578b\u7684\u3067\u306a\u3044\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u5e74\u672b\u8abf\u6574\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

\u78ba\u5b9a\u7533\u544a\u3068\u96d1\u6240\u5f97<\/h2>\n

\u96d1\u6240\u5f97\u306f\u5e74\u672b\u8abf\u6574\u3067\u306f\u51e6\u7406\u3067\u304d\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u96d1\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u306f\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3053\u3053\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3067\u3082\u533b\u7642\u8cbb\u63a7\u9664<\/a>\u3092\u53d7\u3051\u308b\u5834\u5408\u3084\u4f1a\u793e\u304b\u3089\u306e\u7d66\u4e0e\u4ee5\u5916\u306b\u6240\u5f97\u304c\u3042\u308b\u306a\u3069\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306a\u3089\u3001\u96d1\u6240\u5f97\u304c\u4eee\u306b20\u4e07\u5186\u4ee5\u5185\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u78ba\u5b9a\u7533\u544a\u3067\u96d1\u6240\u5f97\u306b\u3064\u3044\u3066\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u300220\u4e07\u5186\u4ee5\u5185\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7533\u544a\u3092\u4e0d\u8981\u3068\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u5c11\u984d\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7533\u544a\u3092\u6c42\u3081\u308b\u3068\u7d0d\u7a0e\u8005\u306e\u8ca0\u62c5\u304c\u5927\u304d\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n

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\u3057\u305f\u304c\u3063\u3066\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u3092\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u3059\u308b\u306e\u3092\u5fd8\u308c\u305f\u306e\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u3082\u3001\u96d1\u6240\u5f97\u304c\u3042\u308c\u3070\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u3068\u96d1\u6240\u5f97<\/h2>\n

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\u96d1\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n

\uff08\uff11\uff09\u516c\u7684\u5e74\u91d1\u3092\u53d7\u7d66\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n

\u300c\u516c\u7684\u5e74\u91d1\u53d7\u7d66\u984d \u2212 \u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u300d\u306b\u3088\u308a\u8a08\u7b97\u3055\u308c\u307e\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u901f\u7b97\u8868\u306b\u3088\u308a\u7c21\u5358\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u300170\u6b73\u3067400\u4e07\u5186\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3068\u3001\u300c400\u4e07\u5186 \u00d7 75\uff05 \u2212 37\u4e075,000\u5186 \uff1d262\u4e075,000\u5186\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u25a0\u901f\u7b97\u8868<\/b><\/p>\n

\u301065\u6b73\u672a\u6e80\u3011<\/b>
\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t
\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d<\/th>\u639b\u7387<\/th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n
700,001 \u5186\u304b\u3089 1,299,999 \u5186\u307e\u3067<\/td>1<\/td>70 \u4e07\u5186<\/td>\n<\/tr>\n
1,300,000 \u5186\u304b\u3089 4,099,999 \u5186\u307e\u3067<\/td>0.75<\/td>37 \u4e07 5,000 \u5186<\/td>\n<\/tr>\n
4,100,000 \u5186\u304b\u3089 7,699,999 \u5186\u307e\u3067<\/td>0.85<\/td>78 \u4e07 5,000 \u5186<\/td>\n<\/tr>\n
7,700,000 \u5186\u4ee5\u4e0a<\/td>0.95<\/td>155 \u4e07 5,000 \u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n

\u301065\u6b73\u4ee5\u4e0a\u3011<\/b>
\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t
\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d<\/th>\u639b\u7387<\/th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n
1,200,001 \u5186\u304b\u3089 3,299,999 \u5186\u307e\u3067<\/td>1<\/td>120 \u4e07\u5186<\/td>\n<\/tr>\n
3,300,000 \u5186\u304b\u3089 4,099,999 \u5186\u307e\u3067<\/td>0.75<\/td>37 \u4e07 5,000 \u5186<\/td>\n<\/tr>\n
4,100,000 \u5186\u304b\u3089 7,699,999 \u5186\u307e\u3067<\/td>0.85<\/td>78 \u4e07 5,000 \u5186<\/td>\n<\/tr>\n
7,700,000 \u5186\u4ee5\u4e0a<\/td>0.95<\/td>155 \u4e07 5,000 \u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n

\uff08\uff12\uff09\u516c\u7684\u5e74\u91d1\u4ee5\u5916\u306e\u96d1\u6240\u5f97\u304c\u3042\u308b\u5834\u5408<\/h3>\n

\u300c\u7dcf\u53ce\u5165\u91d1\u984d \u2212 \u5fc5\u8981\u7d4c\u8cbb\u300d\u306b\u3088\u308a\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u3067\u53ce\u5165\u304c50\u4e07\u5186\u3042\u308a\u3001\u901a\u4fe1\u8cbb<\/a>\u3084\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u8cbb\u306a\u3069\u306e\u5fc5\u8981\u7d4c\u8cbb\u304c25\u4e07\u5186\u3042\u3063\u305f\u3068\u3059\u308c\u3070\u3001\u300c50\u4e07\u5186 \u2212 25\u4e07\u5186 \uff1d 25\u4e07\u5186\u300d\u304c\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\uff08\uff13\uff09\u7279\u4f8b\u63aa\u7f6e<\/h3>\n

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\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3068\u3044\u3046\u306e\u306f\u3001\u307b\u304b\u306e\u6240\u5f97\u3068\u5408\u7b97\u305b\u305a\u306b\u3001\u5f53\u8a72\u6240\u5f97\u306b\u7a0e\u7387\u3092\u639b\u3051\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u7a0e\u7387\u306f\u3001\u6240\u5f97\u7a0e\u304c15\uff05\u3001\u5730\u65b9\u7a0e\u304c5\uff05\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

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\u307e\u3068\u3081<\/h2>\n

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