{"id":2894,"date":"2016-02-18T12:02:44","date_gmt":"2016-02-18T03:02:44","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=2894"},"modified":"2026-04-10T15:34:02","modified_gmt":"2026-04-10T06:34:02","slug":"employment-income-deduction","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/","title":{"rendered":"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"    <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\/src\/images\/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\/49064\/?provider=pa_basic&provider_info=cv.2894.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>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u63a7\u9664\u306f\u3001\u4f1a\u793e\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5f93\u696d\u54e1\u3084\u5f79\u54e1\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u9069\u7528\u3055\u308c\u308b\u63a7\u9664\u3067\u3059\u3002<\/b><\/span>\u7a0e\u91d1\u306e\u8a08\u7b97\u306e\u969b\u306b\u306f\u3044\u308d\u3044\u308d\u306a\u63a7\u9664\u304c\u5229\u7528\u3067\u304d\u307e\u3059\u304c\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u306f\u6f0f\u308c\u306a\u304f\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u63a7\u9664\u304b\u3001\u6240\u5f97\u63a7\u9664\u3068\u306e\u9055\u3044\u3084\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u203b\u672c\u8a18\u4e8b\u306e\u5185\u5bb9\u306f2025\u5e7412\u6708\u516c\u8868\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3092\u3082\u3068\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306f\u81ea\u6c11\u515a\u304c\u6bce\u5e7412\u6708\u9803\u306b\u767a\u8868\u3059\u308b\u6539\u6b63\u306e\u30c9\u30e9\u30d5\u30c8\u3067\u3042\u308a\u3001\u56fd\u4f1a\u3067\u306e\u5be9\u8b70\u3092\u7d4c\u3066\u7fcc\u5e74\u6625\u9803\u306b\u6cd5\u5f8b\u3068\u3057\u3066\u5236\u5b9a\u3055\u308c\u307e\u3059\u3002\u6700\u7d42\u7684\u306b\u5236\u5b9a\u3055\u308c\u305f\u6cd5\u5f8b\u306e\u5185\u5bb9\u3068\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a><\/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\/6107\/?provider=pa_basic&provider_info=cv.2894.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\/03\/minibook_kyuyosyotokukouzyo.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n   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id=\"post-below-intro\"><\/div><h2>\u305d\u3082\u305d\u3082\u7d66\u4e0e\u6240\u5f97\u3068\u306f\uff1f<\/h2>\n<p>\u7d66\u4e0e\u6240\u5f97\u3068\u306f\u3001\u4f1a\u793e\u304b\u3089\u53d7\u3051\u53d6\u308b\u7d66\u4e0e\u3084\u8cde\u4e0e\u306a\u3069\u306e\u6240\u5f97\u3092\u3044\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u3092\u307e\u3068\u3081\u3066\u300c\u7d66\u4e0e\u7b49\u300d\u3068\u547c\u3073\u3001\u7d66\u4e0e\u7b49\u3068\u306f\u3001\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u96c7\u7528\u5951\u7d04\u306b\u57fa\u3065\u3044\u305f\u52b4\u50cd\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u3046\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u305d\u306e\u5e74\u306b\u5f97\u305f\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u306e\u5408\u8a08\u984d\u304b\u3089\u3001\u6cd5\u5f8b\u3067\u53ce\u5165\u91d1\u984d\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u4e00\u5b9a\u306e\u91d1\u984d\uff08\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\uff09\u3092\u5dee\u3057\u5f15\u3044\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u53ce\u5165\u91d1\u984d\u306b\u306f\u3001\u91d1\u92ad\u3067\u652f\u7d66\u3055\u308c\u308b\u3082\u306e\u306e\u307b\u304b\u3001\u7d66\u4e0e\u306b\u8a72\u5f53\u3059\u308b\u3068\u3055\u308c\u308b\u7d4c\u6e08\u7684\u5229\u76ca\uff08\u73fe\u7269\u652f\u7d66\u306a\u3069\uff09\u3082\u542b\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u307e\u305f\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u53ce\u5165\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u30fb\u6240\u5f97\u306e\u95a2\u4fc2<\/h3>\n<p><span 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href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a><\/strong><\/div>\n<p>\u3064\u307e\u308a\u3001\u7d66\u4e0e\u53ce\u5165\u304c\u305d\u306e\u307e\u307e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u5404\u7a2e\u63a7\u9664\u3092\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u6240\u5f97\u63a7\u9664\u306e\u9055\u3044<\/h3>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u540c\u3058\u3088\u3046\u306a\u63a7\u9664\u306b\u300c\u6240\u5f97\u63a7\u9664\u300d\u304c\u3042\u308a\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u63a7\u9664\u3068\u306f\u3001\u7a0e\u91d1\u8a08\u7b97\u306e\u969b\u306b\u53ce\u5165\u304b\u3089\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u300c<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>\u300d\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u300d\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/46\/\" data-internallinksmanager029f6b8e52c=\"140\" title=\"\u533b\u7642\u8cbb\u63a7\u9664\">\u533b\u7642\u8cbb\u63a7\u9664<\/a>\u300d\u306a\u3069\u306e\u63a7\u9664\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u6240\u5f97\u63a7\u9664\u306f\u300c\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u300d\u300c\u533b\u8005\u306b\u304b\u304b\u308a\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u300d\u306a\u3069\u3001\u63a7\u9664\u306e\u7a2e\u985e\u3054\u3068\u306b\u6761\u4ef6\u304c\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u81ea\u5df1\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u81ea\u5206\u3067\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u3001\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u306b\u3088\u3063\u3066\u63a7\u9664\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u70b9\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p>\u6b21\u306b\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306b\u3064\u3044\u3066\u8aac\u660e\u3092\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u5b9a\u3081\u3089\u308c\u305f\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u55b6\u696d\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u306e\u8a08\u7b97\u3067\u306f\u3001\u5546\u54c1\u306e\u58f2\u4e0a\u91d1\u984d\uff08\u53ce\u5165\u91d1\u984d\uff09\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u63a7\u9664\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u5fc5\u8981\u7d4c\u8cbb\u306f\u3001\u4ed5\u5165\u539f\u4fa1\u3084\u8ca9\u58f2\u7d4c\u8cbb\u3001\u5f93\u696d\u54e1\u7b49\u306b\u652f\u6255\u3046\u7d66\u4e0e\u3001\u5149\u71b1\u8cbb\u7b49\u3001\u4e8b\u696d\u306b\u95a2\u308f\u3063\u305f\u3068\u3055\u308c\u308b\u3082\u306e\u306f\u57fa\u672c\u7684\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u53ce\u5165\u91d1\u984d\u306f\u660e\u78ba\u306b\u5206\u304b\u308a\u307e\u3059\u304c\u3001\u5fc5\u8981\u7d4c\u8cbb\u306b\u3064\u3044\u3066\u306f\u3069\u3053\u307e\u3067\u304c\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u306e\u7dda\u5f15\u304d\u304c\u96e3\u3057\u304f\u306a\u308a\u3001\u7d66\u4e0e\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u3068\u3059\u308b\u7d4c\u8cbb\u3092\u6b63\u3057\u304f\u7b97\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u81ea\u55b6\u696d\u8005\u304c\u4e8b\u696d\u6240\u5f97\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u5fc5\u8981\u7d4c\u8cbb\u3092\u63a7\u9664\u3067\u304d\u308b\u3053\u3068\u3068\u306e\u516c\u5e73\u6027\u306e\u305f\u3081\u3001\u5fc5\u8981\u7d4c\u8cbb\u306e\u4ee3\u308f\u308a\u3068\u3057\u3066\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306e\u91d1\u984d\u306f\u3001\u7d66\u4e0e\u5e74\u53ce\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u53ce\u5165\u91d1\u984d\u3054\u3068\u306e\u63a7\u9664\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u984d\u306f\u3001\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u30de\u30a4\u30ca\u30b9\u3057\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/span><\/b>\u3053\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u3001\u53ce\u5165\u91d1\u984d\u306b\u5fdc\u3058\u3066\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u4ee4\u548c8\u5e74\u5206\u30fb\u4ee4\u548c9\u5e74\u5206\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d<br \/>\n\uff08\u7d66\u4e0e\u6240\u5f97\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u306e\u652f\u6255\u91d1\u984d\uff09<\/th>\n<th>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>220\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td><b>74\u4e07\u5186 \u203b<\/b><\/td>\n<\/tr>\n<tr>\n<td>220\u4e07\u5186\u8d85\u3000360\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u00d730%\uff0b8\u4e07\u5186<br \/>\n\uff0874\u4e07\u5186\u8d85\u3000116\u4e07\u5186\u4ee5\u4e0b\uff09\n<\/td>\n<\/tr>\n<tr>\n<td>360\u4e07\u5186\u8d85\u3000660\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u00d720%\uff0b44\u4e07\u5186<br \/>\n\uff08116\u4e07\u5186\u8d85\u3000176\u4e07\u5186\u4ee5\u4e0b\uff09\n<\/td>\n<\/tr>\n<tr>\n<td>660\u4e07\u5186\u8d85\u3000850\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u00d710%\uff0b110\u4e07\u5186<br \/>\n\uff08176\u4e07\u5186\u8d85\u3000195\u4e07\u5186\u4ee5\u4e0b\uff09\n<\/td>\n<\/tr>\n<tr>\n<td>850\u4e07\u5186\u8d85<\/td>\n<td>195\u4e07\u5186\uff08\u4e0a\u9650\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" target=\"_blank\" rel=\"noopener\">No.1410\u2003\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u203b \u4ee4\u548c8\u5e74\u30fb9\u5e74\u5206\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u306f\u3001\u672c\u524769\u4e07\u5186\u306b\u52a0\u3048\u7279\u4f8b\u3068\u3057\u30665\u4e07\u5186\u304c\u4e0a\u4e57\u305b\u3055\u308c\u300174\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u7279\u4f8b\u306b\u3088\u308b5\u4e07\u5186\u306e\u4e0a\u4e57\u305b\u5206\u306f\u6708\u6b21\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u306f\u53cd\u6620\u3055\u308c\u305a\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3067\u7cbe\u7b97\u3055\u308c\u307e\u3059\u3002\u4ee4\u548c10\u5e74\u5206\u4ee5\u5f8c\u306f\u3001\u672c\u5247\u306e69\u4e07\u5186\u304c\u9069\u7528\u3055\u308c\u307e\u3059\uff08\u7279\u4f8b\u306e\u4e0a\u4e57\u305b\u306f\u3042\u308a\u307e\u305b\u3093\uff09\u3002<\/p>\n<p>\u4e0a\u8868\u3067\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5e74\u53ce\u304c250\u4e07\u3060\u3068\u3059\u308b\u3068\uff08\u53ce\u5165\u91d1\u984d\u304c220\u4e07\u5186\u8d85\u3000360\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff09\u3001<\/p>\n<p><b>2,500,000\u00d730\uff05\uff0b80,000\uff1d830,000<\/b><\/p>\n<p>\u3064\u307e\u308a\u5e74\u53ce250\u4e07\u5186\u306e\u4eba\u306a\u3089\u300183\u4e07\u5186\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7279\u5b9a\u652f\u51fa\u3068\u306f\uff1f<\/h2>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u307b\u304b\u306b\u3001\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u308c\u306f\u3001\u7279\u5b9a\u306e\u652f\u51fa\u304c\u3042\u308a\u3001\u305d\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u304c\u3001\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u984d\u3067\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\u3092\u8d85\u3048\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u7533\u544a\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u305d\u306e\u8d85\u3048\u305f\u91d1\u984d\u3082\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u5408\u308f\u305b\u3066\u7d66\u4e0e\u5e74\u53ce\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u304c\u3001\u5b9f\u969b\u306e\u7d66\u4e0e\u5e74\u53ce\u306b\u5bfe\u3059\u308b\u7d4c\u8cbb\u304c\u660e\u78ba\u3067\u306a\u3044\u3053\u3068\u304b\u3089\u5b9a\u3081\u3089\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u7279\u5b9a\u652f\u51fa\u3068\u306f\u3001\u3042\u308b\u4e00\u5b9a\u306e\u6761\u4ef6\u306e\u7bc4\u56f2\u5185\u306e\u652f\u51fa\u3092\u3001\u696d\u52d9\u4e0a\u306e\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3>\u7279\u5b9a\u652f\u51fa\u306e\u7bc4\u56f2<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u652f\u51fa\u3068\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u3001\u6b21\u306b\u3042\u3052\u308b\u652f\u51fa\u3067\u3001\u7d66\u4e0e\u3092\u652f\u6255\u3046\u5074\u304b\u3089\u8a3c\u660e\u304c\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u4f1a\u793e\u304b\u3089\u652f\u51fa\u306b\u5bfe\u3057\u3066\u88dc\u52a9\u3084\u624b\u5f53\u304c\u652f\u7d66\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u88dc\u52a9\u5206\u306b\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u88dc\u52a9\u3055\u308c\u305f\u91d1\u984d\u5206\u306f\u7279\u5b9a\u652f\u51fa\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u901a\u52e4\u306e\u305f\u3081\u306e\u652f\u51fa\uff08\u5b9a\u671f\u7b49\uff09<\/li>\n<li>\u8077\u52d9\u4e0a\u3067\u76f4\u63a5\u5fc5\u8981\u306a\u65c5\u884c\u306e\u305f\u3081\u306e\u652f\u51fa<\/li>\n<li>\u8ee2\u52e4\u306b\u4f34\u3046\u8ee2\u5c45\u306e\u305f\u3081\u306e\u652f\u51fa<\/li>\n<li>\u8077\u52d9\u4e0a\u306e\u7814\u4fee\u306e\u305f\u3081\u306e\u652f\u51fa<\/li>\n<li>\u8cc7\u683c\u53d6\u5f97\u306e\u305f\u3081\u306e\u652f\u51fa\uff08\u5f01\u8b77\u58eb\u3001\u7a0e\u7406\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306a\u3069\u306e\u8cc7\u683c\u53d6\u5f97\u306e\u305f\u3081\u306e\u652f\u51fa\u3082\u542b\u3080\uff09<\/li>\n<li>\u914d\u5076\u8005\u3068\u5225\u5c45\u3057\u3066\u3044\u308b\u5358\u8eab\u8d74\u4efb\u8005\u304c\u5e30\u90f7\u3059\u308b\u305f\u3081\u306e\u652f\u51fa<br \/>\n\u8077\u52d9<\/li>\n<li>\u8077\u52d9\u9042\u884c\u306b\u5fc5\u8981\u306a\u66f8\u7c4d\u306a\u3069\u306e\u56f3\u66f8\u8cbb\u3084\u3001\u4e8b\u52d9\u670d\u306a\u3069\u306e\u8863\u670d\u8cbb\u3001\u53d6\u5f15\u5148\u306e\u305f\u3081\u306b\u652f\u6255\u3063\u305f<a href=\"https:\/\/biz.moneyforward.com\/words\/1302\/\" data-internallinksmanager029f6b8e52c=\"455\" title=\"\u4ea4\u969b\u8cbb\">\u4ea4\u969b\u8cbb<\/a><\/li>\n<\/ol>\n<\/div>\n<h3>\u7533\u544a\u8981\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" 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