{"id":2798,"date":"2015-09-03T14:40:08","date_gmt":"2015-09-03T05:40:08","guid":{"rendered":"https:\/\/payroll.moneyforward.com\/basic\/?p=2798"},"modified":"2026-10-05T15:22:23","modified_gmt":"2026-10-05T06:22:23","slug":"income-tax-collection-calculation-sheet","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2798\/","title":{"rendered":"\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u6b63\u3057\u304f\u8a18\u5165\u3059\u308b\u306b\u306f\uff1f\u66f8\u304d\u65b9\u306e\u624b\u9806\u30682026\u5e749\u6708\u306e\u69d8\u5f0f\u5909\u66f4\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u6b63\u3057\u3044\u8a18\u5165\u65b9\u6cd5\u306f\uff1f<\/div>\n<p><strong>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u306e\u7a0e\u984d\u8a08\u7b97\u66f8\u3068\u7d0d\u4ed8\u66f8\u3092\u517c\u306d\u308b\u66f8\u985e\u3067\u30015\u3064\u306eSTEP\u306b\u6cbf\u3063\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u8907\u5199\u5f0f\u306e\u305f\u3081\u8a18\u5165\u30df\u30b9\u306f\u66f8\u304d\u76f4\u3057\u304c\u5fc5\u8981<\/li>\n<li>\u7d0d\u4ed8\u671f\u9650\u306f\u539f\u5247\u3001\u652f\u6255\u7fcc\u670810\u65e5\u307e\u3067<\/li>\n<li>2026\u5e749\u6708\u306b\u69d8\u5f0f\u304cA4\u5358\u7968\u5f0f\u3078\u5909\u66f4\u4e88\u5b9a<\/li>\n<\/ul>\n<p>Q. \u7d0d\u671f\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306e\u63d0\u51fa\u671f\u9650\u306f\uff1f<\/p>\n<p>A. 1\u301c6\u6708\u652f\u6255\u5206\u306f7\u670810\u65e5\u30017\u301c12\u6708\u652f\u6255\u5206\u306f\u7fcc\u5e741\u670820\u65e5\u304c\u671f\u9650\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u7d66\u4e0e\u3084\u5831\u916c\u3092\u652f\u6255\u3046\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u3092\u56fd\u306b\u7d0d\u3081\u308b\u624b\u7d9a\u304d\u306f\u907f\u3051\u3066\u901a\u308c\u307e\u305b\u3093\u3002\u305d\u306e\u969b\u306b\u4f7f\u3046\u306e\u304c\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3067\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u66f8\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u4e2d\u5fc3\u306b\u3001\u6b04\u3054\u3068\u306e\u8a18\u5165\u65b9\u6cd5\u304b\u3089\u63d0\u51fa\u671f\u9650\u3001\u305d\u3057\u30662026\u5e749\u6708\u306b\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u69d8\u5f0f\u5909\u66f4\u307e\u3067\u3001\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u62c5\u5f53\u8005\u304c\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n 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data-impression-and-click-trigger-link-text>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u8a18\u5165\u4f8b\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8 \u66f8\u304d\u65b9\u300d\u300c\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8 \u66f8\u304d\u65b9\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>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3068\u306f\u3001\u7d66\u4e0e\u3084\u5831\u916c\u306e\u652f\u6255\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u304a\u3088\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3001\u7a0e\u984d\u306e\u8a08\u7b97\u66f8\u3068\u7d0d\u4ed8\u66f8\u306e\u4e21\u65b9\u3092\u517c\u306d\u3066\u3044\u307e\u3059\u3002<\/strong><\/span>\u6e90\u6cc9\u6240\u5f97\u7a0e\u7d0d\u4ed8\u66f8\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u3084\u5831\u916c\u3092\u652f\u6255\u3046\u4e8b\u696d\u8005\u306f\u3001\u652f\u6255\u3044\u306e\u305f\u3073\u306b\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u5929\u5f15\u304d\u3057\u3001\u56fd\u306b\u7d0d\u5165\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002\u3053\u306e\u7fa9\u52d9\u3092\u8ca0\u3046\u8005\u3092\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u3068\u3044\u3044\u3001\u5929\u5f15\u304d\u3057\u305f\u7a0e\u984d\u306f\u539f\u5247\u3068\u3057\u3066\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u969b\u306b\u91d1\u878d\u6a5f\u95a2\u3084\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3078\u63d0\u51fa\u3059\u308b\u306e\u304c\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3067\u3059\u3002<span style=\"background-color: #ffff99\"><strong>\u5358\u306a\u308b\u7d0d\u4ed8\u66f8\u3067\u306f\u306a\u304f\u7a0e\u984d\u8a08\u7b97\u306e\u6839\u62e0\u3082\u793a\u3059\u305f\u3081\u3001\u8a18\u5165\u5185\u5bb9\u306b\u8aa4\u308a\u304c\u3042\u308b\u3068\u8a02\u6b63\u3067\u304d\u305a\u3001\u65b0\u3057\u3044\u7528\u7d19\u306b\u66f8\u304d\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/span><\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005<\/h3>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u3068\u306f\u3001\u7d66\u4e0e\u3084\u5831\u916c\u3092\u652f\u6255\u3046\u969b\u306b\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u5929\u5f15\u304d\u3057\u3001\u672c\u4eba\u306b\u4ee3\u308f\u3063\u3066\u56fd\u3078\u7d0d\u4ed8\u3059\u308b\u4e8b\u696d\u8005\u3084\u500b\u4eba\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u3060\u3051\u3067\u306a\u304f\u3001\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u3082\u5bfe\u8c61\u306b\u306a\u308a\u5f97\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u7a0e\u984d\u306e\u7d0d\u4ed8\u5148\u306f\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3067\u3001\u7d0d\u4ed8\u66f8\u306b\u306f\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u7d0d\u4ed8\u3092\u6020\u308b\u3068\u5ef6\u6ede\u7a0e\u3084\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u671f\u9650\u7ba1\u7406\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u7a2e\u985e<\/h3>\n<p>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306e\u7a2e\u985e\u3054\u3068\u306b\u8907\u6570\u306e\u69d8\u5f0f\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5b9f\u52d9\u3067\u3082\u3063\u3068\u3082\u4f7f\u7528\u983b\u5ea6\u304c\u9ad8\u3044\u306e\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3067\u3059\u3002<\/p>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3084\u5831\u916c\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u4f7f\u3046\u69d8\u5f0f\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u81ea\u793e\u304c\u652f\u6255\u3046\u5185\u5bb9\u306b\u5408\u3063\u305f\u69d8\u5f0f\u3092\u9078\u3076\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e3b\u306a\u7a2e\u985e\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 62.0%\">\n<col style=\"width: 38.0%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u69d8\u5f0f\u540d<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u4e3b\u306a\u5bfe\u8c61<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/td>\n<td style=\"text-align: left\">\u7d66\u4e0e\u3001\u8cde\u4e0e\u3001\u9000\u8077\u624b\u5f53\u3001\u7a0e\u7406\u58eb\u7b49\u306e\u5831\u916c<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u5831\u916c\u30fb\u6599\u91d1\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/td>\n<td style=\"text-align: left\">\u539f\u7a3f\u6599\u3001\u8b1b\u6f14\u6599\u3001\u30c7\u30b6\u30a4\u30f3\u6599\u306a\u3069\u500b\u4eba\u3078\u306e\u5831\u916c<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u5229\u5b50\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/td>\n<td style=\"text-align: left\">\u9810\u8caf\u91d1\u306e\u5229\u5b50\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u914d\u5f53\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/td>\n<td style=\"text-align: left\">\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u5b9a\u671f\u7a4d\u91d1\u306e\u7d66\u4ed8\u88dc\u3066\u3093\u91d1\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/td>\n<td style=\"text-align: left\">\u5b9a\u671f\u7a4d\u91d1\u306e\u7d66\u4ed8\u88dc\u3066\u3093\u91d1<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u9078\u629e\u53e3\u5ea7\u5185\u306b\u304a\u3051\u308b\u8abf\u6574\u6240\u5f97\u91d1\u984d\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/td>\n<td style=\"text-align: left\">\u7279\u5b9a\u53e3\u5ea7\u5185\u306e\u682a\u5f0f\u53d6\u5f15\u306b\u304b\u304b\u308b\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u975e\u5c45\u4f4f\u8005\u30fb\u5916\u56fd\u6cd5\u4eba\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/td>\n<td style=\"text-align: left\">\u975e\u5c45\u4f4f\u8005\u30fb\u5916\u56fd\u6cd5\u4eba\u3078\u306e\u652f\u6255\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u5272\u5f15\u50b5\u306e\u511f\u9084\u91d1\u306b\u4fc2\u308b\u5dee\u76ca\u91d1\u984d\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/td>\n<td style=\"text-align: left\">\u5272\u5f15\u50b5\u306e\u511f\u9084\u5dee\u76ca<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/keisansho\/01.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09\u306e\u8a18\u8f09\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u8a18\u5165\u306f\u3001\u5e74\u5ea6\u30fb\u7a0e\u52d9\u7f72\u540d\u7b49\u306e\u57fa\u672c\u60c5\u5831\u306e\u8a18\u5165\u3001\u5404\u6240\u5f97\u6b04\u3078\u306e\u8a18\u5165\u3001\u5f79\u54e1\u8cde\u4e0e\u30fb\u5e74\u672b\u8abf\u6574\u6b04\u306e\u8a18\u5165\u3001\u7a0e\u984d\u306e\u5408\u8a08\u3001\u533a\u5206\u30fb\u5fb4\u53ce\u7fa9\u52d9\u8005\u6b04\u306e\u8a18\u5165\u3068\u3044\u30465\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u9032\u3081\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u7528\u7d19\u306f\u8907\u5199\u5f0f\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u5404\u6b04\u306e\u8a18\u5165\u9806\u5e8f\u3092\u5b88\u308b\u3053\u3068\u3067\u30df\u30b9\u3092\u9632\u304e\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3001STEP\u3054\u3068\u306b\u5177\u4f53\u7684\u306a\u8a18\u5165\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>STEP1 \u5e74\u5ea6\u30fb\u7a0e\u52d9\u7f72\u540d\u30fb\u6574\u7406\u756a\u53f7\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u5e74\u5ea6\u6b04\u306b\u306f\u7d0d\u4ed8\u65e5\u304c\u5c5e\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u4f1a\u8a08\u5e74\u5ea6\u306f4\u67081\u65e5\u304b\u3089\u7fcc\u5e743\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u3067\u533a\u5207\u3089\u308c\u3001\u548c\u66a6\u306e\u5e74\u6570\u3092\u305d\u306e\u307e\u307e\u7528\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u4ee4\u548c8\u5e744\u67081\u65e5\u304b\u3089\u4ee4\u548c9\u5e743\u670831\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u308b\u5834\u5408\u306f\u300c08\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u540d\u6b04\u3068\u6574\u7406\u756a\u53f7\u6b04\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u305f\u7d0d\u4ed8\u66f8\u306b\u3059\u3067\u306b\u5370\u5b57\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u8a18\u5165\u4e0d\u8981\u3067\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u305f\u7528\u7d19\u3092\u4f7f\u3046\u5834\u5408\u306a\u3069\u3001\u5370\u5b57\u304c\u306a\u3044\u3068\u304d\u306e\u307f\u81ea\u5206\u3067\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>STEP2 \u4ff8\u7d66\u30fb\u7d66\u6599\u7b49\u6b04\u3068\u8cde\u4e0e\u6b04\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u4ff8\u7d66\u30fb\u7d66\u6599\u7b49\u6b04\u306b\u306f\u3001\u5f93\u696d\u54e1\u306b\u652f\u6255\u3063\u305f\u7d66\u6599\u3084\u8cc3\u91d1\u306e\u7dcf\u984d\u3068\u3001\u305d\u308c\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u8cde\u4e0e\u6b04\u306b\u306f\u3001\u5f79\u54e1\u8cde\u4e0e\u4ee5\u5916\u306e\u8cde\u4e0e\u306b\u3064\u3044\u3066\u540c\u69d8\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u306e\u6b04\u3082\u300c\u652f\u6255\u5e74\u6708\u65e5\u300d\u300c\u4eba\u54e1\u300d\u300c\u652f\u7d66\u984d\u300d\u300c\u7a0e\u984d\u300d\u306e4\u9805\u76ee\u3092\u8a18\u5165\u3059\u308b\u69cb\u6210\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u540c\u3058\u6708\u306b\u8907\u6570\u56de\u652f\u6255\u3044\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u6700\u5f8c\u306e\u652f\u6255\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u8ca1\u7523\u5f62\u6210\u7d66\u4ed8\u91d1\u306e\u3046\u3061\u7d66\u4e0e\u3068\u307f\u306a\u3055\u308c\u308b\u90e8\u5206\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u6458\u8981\u6b04\u306b\u305d\u306e\u65e8\u3068\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 16.1%\">\n<col style=\"width: 83.9%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u6b04\u540d<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u8a18\u5165\u5185\u5bb9<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u652f\u6255\u5e74\u6708\u65e5<\/td>\n<td style=\"text-align: left\">\u5b9f\u969b\u306b\u7d66\u6599\u7b49\u3092\u652f\u6255\u3063\u305f\u5e74\u6708\u65e5\uff08\u8907\u6570\u56de\u3042\u308b\u5834\u5408\u306f\u6700\u5f8c\u306e\u652f\u6255\u65e5\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u4eba\u54e1<\/td>\n<td style=\"text-align: left\">\u652f\u6255\u3063\u305f\u5bfe\u8c61\u4eba\u6570<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u652f\u7d66\u984d<\/td>\n<td style=\"text-align: left\">\u652f\u6255\u3063\u305f\u7d66\u6599\u30fb\u8cde\u4e0e\u306e\u7dcf\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7a0e\u984d<\/td>\n<td style=\"text-align: left\">\u652f\u7d66\u984d\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u7a0e\u984d<\/td>\n<\/tr>\n<\/table>\n<h3>STEP3 \u65e5\u96c7\u52b4\u52d9\u8005\u306e\u8cc3\u91d1\u30fb\u9000\u8077\u624b\u5f53\u7b49\u30fb\u7a0e\u7406\u58eb\u7b49\u306e\u5831\u916c\u6b04\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u65e5\u96c7\u52b4\u52d9\u8005\u306e\u8cc3\u91d1\u6b04\u306b\u306f\u3001\u65e5\u984d\u8868\u306e\u4e19\u6b04\u3092\u9069\u7528\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3063\u305f\u8cc3\u91d1\u3092\u8a18\u5165\u3057\u3001\u4eba\u54e1\u306f\u5ef6\u3079\u4eba\u6570\u3067\u8a18\u5165\u3057\u307e\u3059\u3002\u9000\u8077\u624b\u5f53\u7b49\u6b04\u30fb\u7a0e\u7406\u58eb\u7b49\u306e\u5831\u916c\u6b04\u3082\u3001\u4ff8\u7d66\u30fb\u7d66\u6599\u7b49\u6b04\u3068\u540c\u30584\u9805\u76ee\u306e\u8981\u9818\u3067\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u7b49\u306e\u5831\u916c\u6b04\u306f\u3001\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3001\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u3001\u53f8\u6cd5\u66f8\u58eb\u3001\u5f01\u7406\u58eb\u306a\u3069\u7279\u5b9a\u306e\u8cc7\u683c\u3092\u6301\u3064\u5c02\u9580\u8077\u3078\u306e\u5831\u916c\u30fb\u6599\u91d1\u304c\u5bfe\u8c61\u3067\u3059\u3002\u5bfe\u8c61\u7bc4\u56f2\u304c\u5e83\u3044\u305f\u3081\u3001\u652f\u6255\u5148\u306e\u8077\u7a2e\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>STEP4 \u5f79\u54e1\u8cde\u4e0e\u6b04\u3068\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u4e0d\u8db3\u7a0e\u984d\u30fb\u8d85\u904e\u7a0e\u984d\u6b04\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u5f79\u54e1\u8cde\u4e0e\u6b04\u306b\u306f\u3001\u5f79\u54e1\u306b\u652f\u6255\u3063\u305f\u8cde\u4e0e\u306b\u3064\u3044\u3066\u8a18\u5165\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u652f\u6255\u3044\u304c\u78ba\u5b9a\u3057\u305f\u5e74\u6708\u65e5\u3092\u300c\u540c\u4e0a\u306e\u652f\u6255\u78ba\u5b9a\u5e74\u6708\u65e5\u300d\u6b04\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u4e0d\u8db3\u7a0e\u984d\u30fb\u8d85\u904e\u7a0e\u984d\u6b04\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u7d50\u679c\u751f\u3058\u305f\u8ffd\u52a0\u5fb4\u53ce\u984d\u307e\u305f\u306f\u9084\u4ed8\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u5f79\u54e1\u8cde\u4e0e\u306f\u652f\u6255\u78ba\u5b9a\u5f8c1\u5e74\u3092\u7d4c\u904e\u3057\u3066\u3082\u672a\u6255\u3044\u306e\u5834\u5408\u3001\u305d\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u901a\u5e38\u306e\u7d0d\u4ed8\u66f8\u3068\u306f\u5225\u306b\u7528\u7d19\u3092\u4f5c\u6210\u3057\u3001\u6458\u8981\u6b04\u306b\u300c1\u5e74\u7d4c\u904e\u8cde\u4e0e\u5206\u300d\u3068\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>STEP5 \u672c\u7a0e\u30fb\u5408\u8a08\u984d\u30fb\u7d0d\u671f\u7b49\u306e\u533a\u5206\u30fb\u5fb4\u53ce\u7fa9\u52d9\u8005\u6b04\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u672c\u7a0e\u6b04\u306b\u306f\u3001\u5404\u6240\u5f97\u6b04\u306e\u7a0e\u984d\u3092\u5408\u8a08\u3057\u3001\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u4e0d\u8db3\u7a0e\u984d\u30fb\u8d85\u904e\u7a0e\u984d\u3092\u52a0\u6e1b\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u5ef6\u6ede\u7a0e\u304c\u306a\u3044\u5834\u5408\u3001\u5408\u8a08\u984d\u6b04\u306b\u306f\u672c\u7a0e\u6b04\u3068\u540c\u3058\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u7d0d\u671f\u7b49\u306e\u533a\u5206\u6b04\u306b\u306f\u7d66\u6599\u7b49\u3092\u652f\u6255\u3063\u305f\u5e74\u6708\u3092\u8a18\u5165\u3057\u307e\u3059\u304c\u3001\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u8a72\u5f53\u671f\u9593\u306e\u6700\u521d\u3068\u6700\u5f8c\u306e\u652f\u6255\u5e74\u6708\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u5fb4\u53ce\u7fa9\u52d9\u8005\u6b04\u306b\u306f\u4f1a\u793e\u540d\u3084\u6240\u5728\u5730\u3092\u8a18\u5165\u3057\u3001\u8a18\u5165\u5f8c\u306f\u91d1\u984d\u306e\u982d\u306b\u300c\u00a5\u300d\u3092\u4ed8\u3059\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u306a\u304a\u3001\u9084\u4ed8\u306a\u3069\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u304c\u306a\u304f\u306a\u308a\u5408\u8a08\u984d\u304c0\u5186\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3067\u3082\u3001\u7d0d\u4ed8\u66f8\u81ea\u4f53\u306f\u4f5c\u6210\u306e\u3046\u3048\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/shotoku\/gensen\/080623\/03.htm\" target=\"_blank\" rel=\"noopener\">\u7d0d\u4ed8\u66f8\u306e\u8a18\u8f09\u306e\u3057\u304b\u305f\uff08\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/79245\/\" target=\"_blank\" rel=\"noopener\"> <\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/79245\/\" data-lkc-id=\"2274\" 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\">\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u304c0\u5186\u306e\u5834\u5408\u306e\u66f8\u304d\u65b9\u306f\uff1f2026\u5e74\u6700\u65b0\u7248\uff5c\u63d0\u51fa\u7fa9\u52d9\u3084e-Tax\u7533\u544a\u624b\u9806\u3082\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point0\u5186\u3067\u3082\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u63d0\u51fa\u306f\u5fc5\u8981\uff1f\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c0\u5186\u3067\u3082\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u306f\u3042\u308a\u3001\u672c\u7a0e\u6b04\u306b\u300c0\u300d\u3001\u5408\u8a08\u984d\u6b04\u306b\u300c\uffe50\u300d\u3068\u8a18\u5165\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002\u7d66\u4e0e\u304b\u3089\u793e\u4fdd\u63a7\u9664\u5f8c\u304c105,000\u5186\u672a\u6e80\u30670\u5186\u306b\u306a\u308b\u672a\u63d0\u51fa\u306f\u7a0e\u52d9\u7f72\u304b\u3089\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b2026\u5e749\u6708\u306b\u7d0d\u4ed8\u66f8\u306e\u69d8\u5f0f\u5909\u66f4\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308bQ. 0\u5186\u306e\u3068\u304d\u306e\u66f8\u304d\u65b9\u306f\uff1fA. \u672c\u7a0e\u6b04\u306b\u300c0\u300d\u3001\u5408\u8a08\u984d\u6b04\u306b\u300c\uffe50\u300d\u3068\u8a18\u5165\u3057\u3001\u4ed6\u306e\u9805\u76ee\u306f\u901a\u5e38\u901a\u308a\u6b63\u78ba\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u30920\u5186\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u3001\u672c\u7a0e\u306e\u6b04\u306b\u300c0\u300d\u3068\u8a18\u5165\u3059\u308b\u3060\u3051\u3067\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u8a18\u5165\u6642\u306b\u6c17\u3092\u3064\u3051\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306f\uff1f<\/h2>\n<p>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306f\u8907\u5199\u5f0f\u306e\u305f\u3081\u3001\u3042\u308b\u7a0b\u5ea6\u306e\u7b46\u5727\u3092\u304b\u3051\u3066\u9ed2\u306e\u30dc\u30fc\u30eb\u30da\u30f3\u3067\u306f\u3063\u304d\u308a\u3068\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u91d1\u984d\u3092\u66f8\u304d\u8aa4\u3063\u305f\u5834\u5408\u306f\u8a02\u6b63\u3067\u304d\u305a\u3001\u65b0\u3057\u3044\u7528\u7d19\u306b\u66f8\u304d\u76f4\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7528\u7d19\u306f\u6a5f\u68b0\u3067\u8aad\u307f\u53d6\u308a\u51e6\u7406\u3055\u308c\u308b\u305f\u3081\u3001\u67a0\u5185\u306b\u53ce\u307e\u308b\u5927\u304d\u3055\u306e\u6587\u5b57\u3067\u6977\u66f8\u3067\u4e01\u5be7\u306b\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u7279\u306b\u5408\u8a08\u984d\u6b04\u306f\u7a0e\u984d\u305d\u306e\u3082\u306e\u306b\u95a2\u308f\u308b\u305f\u3081\u3001\u8a18\u5165\u524d\u306b\u5404\u6b04\u306e\u5408\u8a08\u3092\u518d\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u30df\u30b9\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n<h2>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3068\u7d0d\u4ed8\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/strong><\/span>\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u539f\u5247\u3068\u3057\u3066\u7d66\u4e0e\u7b49\u3092\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u63d0\u51fa\u30fb\u7d0d\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u5ef6\u6ede\u7a0e\u3084\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u793e\u5185\u306e\u652f\u6255\u3044\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3068\u5408\u308f\u305b\u3066\u7ba1\u7406\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u6709\u7121\u3067\u63d0\u51fa\u671f\u9650\u306f\u3069\u3046\u5909\u308f\u308b\uff1f<\/h3>\n<p>\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u308b\u4e8b\u696d\u8005\u306f\u3001\u5e742\u56de\u306b\u307e\u3068\u3081\u3066\u7d0d\u4ed8\u3067\u304d\u307e\u3059\u3002\u7279\u4f8b\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u4e8b\u696d\u8005\u306f\u6bce\u6708\u7d0d\u4ed8\u304c\u539f\u5247\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 57.0%\">\n<col style=\"width: 43.0%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u533a\u5206<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u63d0\u51fa\u30fb\u7d0d\u4ed8\u671f\u9650<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7279\u4f8b\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408<\/td>\n<td style=\"text-align: left\">\u7d66\u4e0e\u7b49\u3092\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7279\u4f8b\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\uff081\u301c6\u6708\u652f\u6255\u5206\uff09<\/td>\n<td style=\"text-align: left\">7\u670810\u65e5\u307e\u3067<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7279\u4f8b\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\uff087\u301c12\u6708\u652f\u6255\u5206\uff09<\/td>\n<td style=\"text-align: left\">\u7fcc\u5e741\u670820\u65e5\u307e\u3067<\/td>\n<\/tr>\n<\/table>\n<p>\u306a\u304a\u3001\u539f\u7a3f\u6599\u30fb\u30c7\u30b6\u30a4\u30f3\u6599\u30fb\u8b1b\u6f14\u6599\u306a\u3069\u3001\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u5831\u916c\u30fb\u6599\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50582\/\" data-lkc-id=\"2257\" 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\">\u6e90\u6cc9\u5fb4\u53ce\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3059\u308b\u306b\u306f\uff1f\u5bfe\u8c61\u8981\u4ef6\u30fb\u7533\u8acb\u624b\u9806\u30fb\u30e1\u30ea\u30c3\u30c8\u307e\u3067\u5fb9\u5e95\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u6e90\u6cc9\u5fb4\u53ce \u7d0d\u671f\u306e\u7279\u4f8b\u3068\u306f\u4f55\u304b\uff1f\u6e90\u6cc9\u5fb4\u53ce\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u3068\u306f\u3001\u7d66\u4e0e\u652f\u7d66\u4eba\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u4e8b\u696d\u6240\u304c\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u3092\u5e7412\u56de\u304b\u3089\u5e742\u56de\u306b\u307e\u3068\u3081\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u5bfe\u8c61\u306f\u7d66\u4e0e\u652f\u7d66\u4eba\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u7d0d\u4ed8\u306f7\u670810\u65e5\u30fb\u7fcc\u5e741\u670820\u65e5\u306e\u5e742\u56de\u7533\u8acb\u66f8\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u3060\u3051\u3067\u9069\u7528\u53efQ. \u7d0d\u671f\u306e\u7279\u4f8b\u306f\u3044\u3064\u304b\u3089\u9069\u7528\u3055\u308c\u308b\uff1fA. \u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u305f\u7fcc\u6708\u672b\u65e5\u306b\u627f\u8a8d\u3068\u307f\u306a\u3055\u308c\u3001\u63d0\u51fa\u7fcc\u6708\u306b\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u304b\u3089\u9069\u7528\u304c\u59cb\u307e\u308a\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u306f\u539f\u5247\u3068\u3057\u3066\u6bce\u6708\u7d0d\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u6e90\u6cc9\u5fb4\u53ce\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u5229\u7528\u3057\u3001\u5e742\u56de\u306e\u307e\u3068\u3081\u7d0d...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u7d0d\u4ed8\u65b9\u6cd5\u306e\u9078\u629e\u80a2<\/h3>\n<p>\u7d0d\u4ed8\u65b9\u6cd5\u306b\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u7a0e\u52d9\u7f72\u7a93\u53e3\u3067\u306e\u66f8\u9762\u63d0\u51fa\u306e\u307b\u304b\u3001e-Tax\uff08\u56fd\u7a0e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\uff09\u3092\u5229\u7528\u3057\u305f\u30aa\u30f3\u30e9\u30a4\u30f3\u7d0d\u4ed8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>e-Tax\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u304b\u3089\u7d0d\u7a0e\u307e\u3067\u3092\u7a93\u53e3\u306b\u51fa\u5411\u304b\u305a\u306b\u5b8c\u7d50\u3067\u304d\u307e\u3059\u3002\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u3084\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3068\u306e\u9023\u643a\u3082\u53ef\u80fd\u3067\u3001\u96fb\u5b50\u7533\u544a\u306e\u5229\u7528\u304c\u62e1\u5927\u3059\u308b\u8fd1\u5e74\u306e\u5b9f\u52d9\u52d5\u5411\u306b\u3082\u5408\u81f4\u3057\u305f\u65b9\u6cd5\u3068\u3044\u3048\u307e\u3059\u3002\u66f8\u9762\u3067\u4f5c\u6210\u3059\u308b\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u3084\u696d\u52d9\u30bb\u30f3\u30bf\u30fc\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u305f\u6240\u5b9a\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<h2>2026\u5e749\u6708\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u69d8\u5f0f\u5909\u66f4\u306b\u3069\u3046\u5bfe\u5fdc\u3059\u308b\uff1f<\/h2>\n<p><span style=\"background-color: 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