{"id":2899,"date":"2016-02-18T12:17:56","date_gmt":"2016-02-18T03:17:56","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=2899"},"modified":"2026-03-24T14:25:29","modified_gmt":"2026-03-24T05:25:29","slug":"income-tax-rate-revision","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2899\/","title":{"rendered":"\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\uff5c\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u6cd5\u5f8b\u6539\u5b9a\u306a\u3069"},"content":{"rendered":"<p>\u6240\u5f97\u7a0e\u306f\u500b\u4eba\u306e\u6240\u5f97\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3001\u901a\u5e38\u7d66\u4e0e\u3084\u8cde\u4e0e\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3055\u308c\u4f1a\u793e\u304c\u4ee3\u7406\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u5e74\u9593\u306e\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u3092\u5dee\u3057\u5f15\u3044\u305f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u306b\u7a0e\u7387\u3092\u639b\u3051\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u4f1a\u793e\u52e4\u3081\u306e\u65b9\u306f\u81ea\u52d5\u3067\u5929\u5f15\u304d\u3055\u308c\u308b\u305f\u3081\u3001\u7a0e\u7387\u3092\u610f\u8b58\u3057\u305f\u3053\u3068\u304c\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3001\u5f53\u8a18\u4e8b\u3067\u306f\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\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\/8836\/?provider=pa_basic&provider_info=cv.2899.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\/07\/minibook_income_tax_rate_revision_quick_reference_table.png\" 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>\u6240\u5f97\u7a0e\u7a0e\u7387\u6539\u5b9a\u65e9\u308f\u304b\u308a\u8868<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u6240\u5f97\u7a0e\u7387\u300d\u300c\u6240\u5f97\u7a0e\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<\/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><\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306e\u8003\u3048\u65b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306f\u500b\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3057\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u30011\u5e74\u9593\u306e\u5168\u3066\u306e\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3068<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306a\u3069\u306e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3001\u7a0e\u7387\u3092\u639b\u3051\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u7b97\u51fa\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u5236\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306e\u65b9\u306f\u6bce\u6708\u306e\u7d66\u4e0e\u3084\u8cde\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002\u904e\u4e0d\u8db3\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3067\u6e05\u7b97\u3055\u308c\u307e\u3059\u304c\u3001\u53ce\u5165\u304c\u4e00\u5b9a\u984d\u4ee5\u4e0a\u306e\u65b9\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u30fb\u81ea\u55b6\u696d\u8005\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u304c\u5fc5\u8981\u3067\u3059\u3002\u539f\u5247\u3001\u4f1a\u793e\u304c\u4e00\u62ec\u3057\u3066\u4ee3\u7406\u7d0d\u4ed8\u3059\u308b\u305f\u3081\u3001\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u3042\u307e\u308a\u610f\u8b58\u3057\u305f\u3053\u3068\u304c\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3053\u3053\u3067\u306f\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3068\u3001\u7a0e\u7387\u304c\u6c7a\u307e\u308b\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3068\u306f<\/h3>\n<p>\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u6240\u5f97\u306e\u533a\u5206\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u300110\u7a2e\u985e\u306e\u6240\u5f97\u306e\u533a\u5206\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u6240\u5f97\u306e\u533a\u5206<\/th>\n<th>\u6240\u5f97\u306e\u5185\u5bb9<\/th>\n<\/tr>\n<tr>\n<td>\u5229\u5b50\u6240\u5f97<\/td>\n<td>\u9810\u8caf\u91d1\u3001\u56fd\u50b5\u3001\u793e\u50b5\u306a\u3069\u306e\u5229\u5b50<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2317\/\" data-internallinksmanager029f6b8e52c=\"405\" title=\"\u914d\u5f53\u6240\u5f97\">\u914d\u5f53\u6240\u5f97<\/a><\/td>\n<td>\u6cd5\u4eba\u304b\u3089\u53d7\u3051\u53d6\u308b\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3001\u682a\u5f0f\u306a\u3069\u306e\u914d\u5f53<\/td>\n<\/tr>\n<tr>\n<td>\u4e0d\u52d5\u7523\u6240\u5f97<\/td>\n<td>\u571f\u5730\u3001\u5efa\u7269\u3001\u8239\u8236\u3001\u822a\u7a7a\u6a5f\u306a\u3069\u306e\u8cb8\u3057\u4ed8\u3051\u304b\u3089\u751f\u3058\u308b\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a><\/td>\n<td>\u5546\u696d\u3001\u5de5\u696d\u3001\u6f01\u696d\u3001\u8fb2\u696d\u3001\u81ea\u7531\u8077\u696d\u306a\u3069\u306e\u81ea\u55b6\u696d\u304b\u3089\u751f\u305a\u308b\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a><\/td>\n<td>\u7d66\u4e0e\u3001\u8cde\u4e0e\u306a\u3069\u306e\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3095\/\" data-internallinksmanager029f6b8e52c=\"542\" title=\"\u9000\u8077\u6240\u5f97\">\u9000\u8077\u6240\u5f97<\/a><\/td>\n<td>\u9000\u8077\u91d1\u3001\u4e00\u6642\u6255\u3044\u306e\u8001\u9f62\u7d66\u4ed8\u91d1\u306a\u3069\u306e\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td>\u5c71\u6797\u6240\u5f97<\/td>\n<td>\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u5c71\u6797\u3092\u4f10\u63a1\u30fb\u8b72\u6e21\u3057\u305f\u3053\u3068\u306a\u3069\u306b\u3088\u308b\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48141\/\" data-internallinksmanager029f6b8e52c=\"577\" title=\"\u8b72\u6e21\u6240\u5f97\">\u8b72\u6e21\u6240\u5f97<\/a><\/td>\n<td>\u571f\u5730\u3001\u5efa\u7269\u3001\u501f\u5730\u6a29\u3001\u682a\u5f0f\u3001\u91d1\u5730\u91d1\u3001\u6a5f\u68b0\u306a\u3069\u3092\u8b72\u6e21\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1284\/\" data-internallinksmanager029f6b8e52c=\"251\" title=\"\u4e00\u6642\u6240\u5f97\">\u4e00\u6642\u6240\u5f97<\/a><\/td>\n<td>\u751f\u547d\u4fdd\u967a\u306e\u4e00\u6642\u91d1\u3001\u8cde\u91d1\u3001\u61f8\u8cde\u5f53\u9078\u91d1\u306a\u3069\u306e\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2736\/\" data-internallinksmanager029f6b8e52c=\"529\" title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a><\/td>\n<td>\u516c\u7684\u5e74\u91d1\u3001\u6069\u7d66\u306a\u3069\u306e\u6240\u5f97<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3055\u3089\u306b\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u65b9\u5f0f\u306b\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1157\/\" data-internallinksmanager029f6b8e52c=\"357\" title=\"\u7dcf\u5408\u8ab2\u7a0e\">\u7dcf\u5408\u8ab2\u7a0e<\/a>\u3068<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1157\/\" data-internallinksmanager029f6b8e52c=\"409\" title=\"\u5206\u96e2\u8ab2\u7a0e\">\u5206\u96e2\u8ab2\u7a0e<\/a>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u7dcf\u5408\u8ab2\u7a0e\u306f\u3001\u5168\u3066\u306e\u6240\u5f97\u3092\u5408\u7b97\u3057\u3001\u305d\u306e\u5408\u8a08\u984d\u306b\u5bfe\u3057\u8ab2\u7a0e\u3059\u308b\u65b9\u5f0f\u3067\u3059\u3002<\/b><\/span><br \/>\n\u4e00\u65b9\u3001<span style=\"background-color: #ffff99;\"><b>\u5206\u96e2\u8ab2\u7a0e\u306f\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u305b\u305a\u500b\u5225\u306b\u8ab2\u7a0e\u3057\u307e\u3059\u3002<\/b><\/span><br \/>\n\u3053\u308c\u306f\u3001\u571f\u5730\u5efa\u7269\u3084\u682a\u5f0f\u306e\u8b72\u6e21\u306a\u3069\u306b\u3088\u308b\u4e00\u6642\u7684\u306a\u6240\u5f97\u306e\u5897\u52a0\u306b\u4f34\u3044\u3001\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u306e\u7a0e\u7387\u304c\u8457\u3057\u304f\u9ad8\u304f\u306a\u308b\u3053\u3068\u3092\u9632\u3050\u305f\u3081\u306e\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u6240\u5f97\u306e\u533a\u5206\u3068\u8ab2\u7a0e\u65b9\u5f0f\u3092\u307e\u3068\u3081\u308b\u3068\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u6240\u5f97\u306e\u533a\u5206<\/th>\n<th>\u8ab2\u7a0e\u65b9\u5f0f<\/th>\n<\/tr>\n<tr>\n<td>\u5229\u5b50\u6240\u5f97<\/td>\n<td>\u7dcf\u5408\u8ab2\u7a0e\uff08\u7279\u5b9a\u516c\u793e\u50b5\u306e\u5229\u5b50\u306a\u3069\uff09\u307e\u305f\u306f\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\uff08\u9810\u8caf\u91d1\u306e\u5229\u5b50\u306a\u3069\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u914d\u5f53\u6240\u5f97<\/td>\n<td>\u7dcf\u5408\u8ab2\u7a0e\uff08\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306a\u3069\uff09\u307e\u305f\u306f\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\uff08\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u306a\u3069\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u4e0d\u52d5\u7523\u6240\u5f97<\/td>\n<td>\u7dcf\u5408\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>\u4e8b\u696d\u6240\u5f97<\/td>\n<td>\u7dcf\u5408\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>\u7d66\u4e0e\u6240\u5f97<\/td>\n<td>\u7dcf\u5408\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>\u9000\u8077\u6240\u5f97<\/td>\n<td>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>\u5c71\u6797\u6240\u5f97<\/td>\n<td>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>\u8b72\u6e21\u6240\u5f97<\/td>\n<td>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\uff08\u571f\u5730\u5efa\u7269\u3084\u682a\u5f0f\u306a\u3069\uff09\u307e\u305f\u306f\u7dcf\u5408\u8ab2\u7a0e\uff08\u305d\u306e\u4ed6\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u4e00\u6642\u6240\u5f97<\/td>\n<td>\u7dcf\u5408\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>\u96d1\u6240\u5f97<\/td>\n<td>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\uff08<a href=\"https:\/\/biz.moneyforward.com\/words\/1236\/\" data-internallinksmanager029f6b8e52c=\"369\" title=\"\u5148\u7269\u53d6\u5f15\">\u5148\u7269\u53d6\u5f15<\/a>\u3084FX\u306a\u3069\uff09\u307e\u305f\u306f\u7dcf\u5408\u8ab2\u7a0e\uff08\u516c\u7684\u5e74\u91d1\u306a\u3069\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\uff1a\u6240\u5f97\u3092\u53d7\u3051\u53d6\u308b\u3068\u304d\u306b\u4e00\u5b9a\u306e\u7a0e\u984d\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u203b\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\uff1a\u78ba\u5b9a\u7533\u544a\u306b\u3088\u3063\u3066\u4ed6\u306e\u6240\u5f97\u3068\u5206\u96e2\u3057\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u7dcf\u5408\u8ab2\u7a0e\u306e\u6240\u5f97\u306b\u95a2\u3057\u3066\u306f\u7d2f\u9032\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u6240\u5f97\u306e\u91d1\u984d\u306b\u5fdc\u3058\u3066\u7a0e\u7387\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u5206\u96e2\u8ab2\u7a0e\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u305d\u308c\u305e\u308c\u4e00\u5b9a\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u306b\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1300.htm\" target=\"_blank\" rel=\"noopener\">No.1300\u2003\u6240\u5f97\u306e\u533a\u5206\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/b\/01\/1_03.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u306e\u7a2e\u985e\u3068\u8ab2\u7a0e\u65b9\u6cd5\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6240\u5f97\u7a0e\u7387\u306f\u6240\u5f97\u91d1\u984d\u3067\u5909\u308f\u308b<\/h3>\n<p>\u7dcf\u5408\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u6240\u5f97\u306e\u7a0e\u7387\u306f\u3001\u6240\u5f97\u304c\u591a\u304f\u306a\u308b\u306b\u3064\u308c\u6bb5\u968e\u7684\u306b\u7a0e\u7387\u304c\u4e0a\u6607\u3059\u308b\u7d2f\u9032\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d2f\u9032\u8ab2\u7a0e\u306b\u306f\u5358\u7d14\u7d2f\u9032\u8ab2\u7a0e\u3068\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u304c\u3042\u308a\u3001\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u306f\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5358\u7d14\u7d2f\u9032\u8ab2\u7a0e\u306f\u3001\u6240\u5f97\u304c\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u6240\u5f97\u5168\u4f53\u306b\u5bfe\u3057\u9ad8\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4e00\u65b9\u3001\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u306f\u3001\u4e00\u5b9a\u984d\u3092\u8d85\u904e\u3057\u305f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306e\u307f\u9ad8\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u8ab2\u7a0e\u65b9\u5f0f\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6240\u5f97\u7a0e\u306f\u53ce\u5165\u5168\u4f53\u306b\u5bfe\u3057\u8ab2\u7a0e\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305a\u3001\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u304c\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u7dcf\u6240\u5f97\u304b\u3089\u3001\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u304c\u8ab2\u7a0e\u6a19\u6e96\u3067\u3042\u308b\u8ab2\u7a0e\u6240\u5f97\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306a\u3069\u306f\u539f\u5247\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u304c\u3001\u305d\u306e\u4ee3\u308f\u308a\u306b<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>\u3084\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306a\u3069\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-59523\" style=\"display: block; margin: 0 auto;\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/04\/\u753b\u50cf1.jpg\" alt=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3084\u7279\u5b9a\u652f\u51fa\u63a7\u9664\" width=\"752\" height=\"533\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/04\/\u753b\u50cf1.jpg 752w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/04\/\u753b\u50cf1-300x213.jpg 300w\" sizes=\"auto, (max-width: 752px) 100vw, 752px\" \/><\/p>\n<p>\u6240\u5f97\u63a7\u9664\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u4e0b\u8a18\u306e15\u7a2e\u985e\u3067\u3059\u3002<\/p>\n<ul>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1353\/\" data-internallinksmanager029f6b8e52c=\"359\" title=\"\u96d1\u640d\u63a7\u9664\">\u96d1\u640d\u63a7\u9664<\/a><\/li>\n<li><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><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" data-internallinksmanager029f6b8e52c=\"44\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/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><\/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><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/55350\/\" data-internallinksmanager029f6b8e52c=\"158\" title=\"\u5bc4\u9644\u91d1\u63a7\u9664\">\u5bc4\u9644\u91d1\u63a7\u9664<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/1121\/\" data-internallinksmanager029f6b8e52c=\"209\" title=\"\u969c\u5bb3\u8005\u63a7\u9664\">\u969c\u5bb3\u8005\u63a7\u9664<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50299\/\" data-internallinksmanager029f6b8e52c=\"326\" title=\"\u5be1\u5a66\u63a7\u9664\">\u5be1\u5a66\u63a7\u9664<\/a><\/li>\n<li>\u3072\u3068\u308a\u89aa\u63a7\u9664<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41370\/\" data-internallinksmanager029f6b8e52c=\"92\" title=\"\u52e4\u52b4\u5b66\u751f\u63a7\u9664\">\u52e4\u52b4\u5b66\u751f\u63a7\u9664<\/a><\/li>\n<li><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><\/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><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a><\/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><\/li>\n<\/ul>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1100.htm\" target=\"_blank\" rel=\"noopener\">No.1100\u2003\u6240\u5f97\u63a7\u9664\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306f\u3001\u5e74\u9593\u306e\u7dcf\u6240\u5f97\u304b\u3089\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u306b\u7a0e\u7387\u3092\u4e57\u3058\u308b\u3053\u3068\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u4e00\u62ec\u7d0d\u4ed8\u3067\u306f\u8ca0\u62c5\u304c\u5927\u304d\u3044\u305f\u3081\u3001\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306a\u3069\u306f\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6982\u7b97\u984d\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3001\u4f1a\u793e\u3084\u7d44\u7e54\u304c\u4ee3\u7406\u7d0d\u4ed8\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u5dee\u984d\u306b\u3064\u3044\u3066\u306f\u5e74\u672b\u8abf\u6574\u3067\u6e05\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u53ce\u5165\u304c\u4e00\u5b9a\u4ee5\u4e0a\u306e\u65b9\u3084\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u81ea\u55b6\u696d\u8005\u306f\u78ba\u5b9a\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u6b63\u78ba\u306a\u6240\u5f97\u7a0e\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u624b\u7d9a\u304d\u304c\u5e74\u672b\u8abf\u6574\u3082\u3057\u304f\u306f\u78ba\u5b9a\u7533\u544a\u3060\u3068\u3044\u3046\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u3053\u3053\u3067\u306f\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u5177\u4f53\u7684\u306b\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u306b\u3064\u3044\u3066<\/h3>\n<p>\u524d\u7ae0\u3067\u3082\u7d39\u4ecb\u3057\u305f\u3068\u304a\u308a\u3001\u6211\u304c\u56fd\u306e\u6240\u5f97\u7a0e\u306f\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u3067\u3059\u3002\u6240\u5f97\u306e\u4e0a\u6607\u3068\u3068\u3082\u306b\u7a0e\u7387\u3082\u9ad8\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u9ad8\u3044\u7a0e\u7387\u306f\u4e00\u5b9a\u984d\u3092\u8d85\u904e\u3057\u305f\u6240\u5f97\u306b\u306e\u307f\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u5e74\u53ce\uff08\u8ab2\u7a0e\u6240\u5f97\uff09\u304c695\u4e07\u5186\u306e\u65b9\u306b\u8ab2\u3055\u308c\u308b\u4ee4\u548c4\u5e74\u306b\u304a\u3051\u308b\u6240\u5f97\u7a0e\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-59524\" style=\"display: block; margin: 0 auto;\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/04\/\u753b\u50cf2.jpg\" alt=\"\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\" width=\"752\" height=\"190\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/04\/\u753b\u50cf2.jpg 752w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/04\/\u753b\u50cf2-300x76.jpg 300w\" sizes=\"auto, (max-width: 752px) 100vw, 752px\" \/><\/p>\n<table>\n<thead>\n<tr>\n<th>\u8ab2\u7a0e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a><\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u6240\u5f97\u7a0e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>195\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>5\uff05<\/td>\n<td>195\u00d70.05\uff1d9\u4e077,500\u5186<\/td>\n<\/tr>\n<tr>\n<td>195\u4e07\u5186\u8d85\uff5e330\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>10\uff05<\/td>\n<td>135\u00d70.1\uff1d13\u4e075,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>330\u4e07\u5186\u8d85\uff5e695\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>20\uff05<\/td>\n<td>365\u00d70.2\uff1d73\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6240\u5f97\u7a0e\u984d\uff1a9\u4e077,500\u5186\uff0b13\u4e075,000\u5186\uff0b73\u4e07\u5186\uff1d96\u4e072,500\u5186<\/p>\n<p>\u3042\u304f\u307e\u3067\u3001\u4e00\u5b9a\u984d\u3092\u8d85\u904e\u3057\u305f\u6240\u5f97\u306b\u306e\u307f\u9ad8\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u4f8b\u3048\u3070\u3001\u5e74\u53ce\uff08\u8ab2\u7a0e\u6240\u5f97\uff09330\u4e07\u5186\u3067\u6240\u5f97\u7a0e\u309222\u4e072,500\u5186\u7d0d\u7a0e\u3057\u3066\u3044\u305f\u65b9\u304c340\u4e07\u5186\u306b\u6240\u5f97\u304c\u5897\u3048\u305f\u5834\u5408\u3001\u6240\u5f97\u7a0e\u306f25\u4e072,500\u5186\u3068\u306a\u308a\u307e\u3059\u300268\u4e07\u5186\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u6c17\u3092\u4ed8\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u3067\u306e\u6240\u5f97\u7a0e\u984d\uff08\u8ab2\u7a0e\u6240\u5f97340\u4e07\u5186\uff09<\/li>\n<\/ul>\n<p>195\u4e07\u5186\u00d70.05\uff1d9\u4e077,500\u5186<\/p>\n<p>135\u4e07\u5186\u00d70.1\uff1d13\u4e075,000\u5186<\/p>\n<p>10\u4e07\u5186\u00d70.2\uff1d2\u4e07\u5186<\/p>\n<p>\u6240\u5f97\u7a0e\u984d\uff1a9\u4e077,500\u5186\uff0b13\u4e075,000\u5186\uff0b2\u4e07\u5186\uff1d25\u4e072,500\u5186<\/p>\n<ul>\n<li>\u5358\u7d14\u7d2f\u9032\u8ab2\u7a0e\u3067\u306e\u6240\u5f97\u7a0e\u984d\uff08\u8ab2\u7a0e\u6240\u5f97340\u4e07\u5186\uff09<\/li>\n<\/ul>\n<p>340\u4e07\u5186\u00d70.2\uff1d68\u4e07\u5186<\/p>\n<p>\u6240\u5f97\u7a0e\u984d\uff1a68\u4e07\u5186<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_1.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u306e\u3057\u304f\u307f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6240\u5f97\u7a0e\u306e\u901f\u7b97\u8868<\/h3>\n<p>\u6240\u5f97\u7a0e\u306f\u4e0b\u8a18\u306e\u901f\u7b97\u8868\u3092\u7528\u3044\u3066\u7c21\u5358\u306b\u7b97\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5e73\u621027\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u7387\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1,000\u5186\u304b\u3089194\u4e079,000\u5186\u307e\u3067<\/td>\n<td>5\uff05<\/td>\n<td>0\u5186<\/td>\n<\/tr>\n<tr>\n<td>195\u4e07\u5186\u304b\u3089329\u4e079,000\u5186\u307e\u3067<\/td>\n<td>10\uff05<\/td>\n<td>97,500\u5186<\/td>\n<\/tr>\n<tr>\n<td>330\u4e07\u5186\u304b\u3089694\u4e079,000\u5186\u307e\u3067<\/td>\n<td>20\uff05<\/td>\n<td>427,500\u5186<\/td>\n<\/tr>\n<tr>\n<td>695\u4e07\u5186\u304b\u3089899\u4e079,000\u5186\u307e\u3067<\/td>\n<td>23\uff05<\/td>\n<td>636,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>900\u4e07\u5186\u304b\u30891,799\u4e079,000\u5186\u307e\u3067<\/td>\n<td>33\uff05<\/td>\n<td>1,536,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,800\u4e07\u5186\u304b\u30893,999\u4e079,000\u5186\u307e\u3067<\/td>\n<td>40\uff05<\/td>\n<td>2,796,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>4,000\u4e07\u5186\u4ee5\u4e0a<\/td>\n<td>45\uff05<\/td>\n<td>4,796,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u300c\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u300d\u306f\u3001\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3068\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u8ab2\u7a0e\u6240\u5f97\u306f1,000\u5186\u672a\u6e80\u306e\u7aef\u6570\u3092\u5207\u308a\u6368\u3066\u3066\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002\u4f8b\u3048\u3070\u3001\u8ab2\u7a0e\u6240\u5f97\u304c342\u4e071,650\u5186\u306e\u5834\u5408\u30011,000\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066342\u4e071,000\u5186\u306b\u7a0e\u7387\u3092\u4e57\u3058\u3066\u6240\u5f97\u7a0e\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u300c\u63a7\u9664\u984d\u300d\u3068\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u7a0e\u7387\u3092\u4e57\u3058\u305f\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3001\u6b63\u3057\u3044\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u91d1\u984d\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u8ab2\u7a0e\u6240\u5f97340\u4e07\u5186\u306b\u5bfe\u3057\u7a0e\u738720\uff05\u3092\u639b\u3051\u5408\u308f\u305b\u308b\u306868\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u304b\u308942\u4e077,500\u5186\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3001\u6b63\u3057\u3044\u7a0e\u984d\u3067\u3042\u308b25\u4e072,500\u5186\u304c\u7b97\u51fa\u53ef\u80fd\u3067\u3059\u3002\u300c\u5358\u7d14\u7d2f\u9032\u8ab2\u7a0e\u3092\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u306b\u4fee\u6b63\u3059\u308b\u305f\u3081\u306e\u91d1\u984d\u300d\u3068\u8003\u3048\u308c\u3070\u5206\u304b\u308a\u3084\u3059\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" target=\"_blank\" rel=\"noopener\">No.2260\u2003\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u3053\u3053\u307e\u3067\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u7a0e\u7387\u3092\u4e57\u3058\u305f\u984d\u304c\u6240\u5f97\u7a0e\u984d\u3060\u3068\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u6240\u5f97\u7a0e\u984d\u304c\u305d\u306e\u307e\u307e\u7d0d\u7a0e\u984d\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7279\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u65b9\u306f\u3001\u4e00\u5b9a\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u4ee3\u8868\u7684\u306a\u7a0e\u984d\u63a7\u9664\u306b\u306f\u3001\u7279\u5b9a\u5897\u6539\u7bc9\u7b49<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>\u3084\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u7b49\u5bc4\u9644\u91d1\u7279\u5225\u63a7\u9664\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u5b9a\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3057\u305f\u5bb6\u3092\u5efa\u3066\u305f\u308a\u3001\u7279\u5b9a\u306e\u6cd5\u4eba\u306b\u5bc4\u9644\u3092\u3057\u305f\u308a\u3057\u305f\u969b\u306b\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u63a7\u9664\u3067\u3059\u3002\u6240\u5f97\u7a0e\u984d\u304b\u3089\u7a0e\u984d\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u3092\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u5e73\u621025\u5e74\u304b\u3089\u4ee4\u548c19\u5e74\u307e\u3067\u306f\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306b\u5bfe\u30572.1\uff05\u306e\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306a\u3069\u3067\u7d0d\u4ed8\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/words\/1806\/\" data-internallinksmanager029f6b8e52c=\"187\" title=\"\u7533\u544a\u7d0d\u7a0e\u984d\">\u7533\u544a\u7d0d\u7a0e\u984d<\/a>\u306f\u3001\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u8db3\u3057\u5408\u308f\u305b\u3001\u7d66\u4e0e\u3084\u8cde\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-59528\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/04\/\u753b\u50cf3.jpg\" alt=\"\u6240\u5f97\u7a0e\u984d\uff0d\u7a0e\u984d\u63a7\u9664\uff1d\u57fa\u790e\u6240\u5f97\u7a0e\u984d\" width=\"752\" height=\"368\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/04\/\u753b\u50cf3.jpg 752w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/04\/\u753b\u50cf3-300x147.jpg 300w\" sizes=\"auto, (max-width: 752px) 100vw, 752px\" \/><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\">\n<p><strong>\u6240\u5f97\u7a0e\u984d\uff0d\u7a0e\u984d\u63a7\u9664\uff1d\u57fa\u790e\u6240\u5f97\u7a0e\u984d<\/strong><\/p>\n<p>\u57fa\u790e\u6240\u5f97\u7a0e\u984d\u00d70.21\uff1d\u7279\u5225\u5fa9\u8208\u6240\u5f97\u7a0e<\/p>\n<p>\u57fa\u790e\u6240\u5f97\u7a0e\u984d\uff0b\u7279\u5225\u5fa9\u8208\u6240\u5f97\u7a0e\uff0d\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff1d\u7533\u544a\u7d0d\u7a0e\u984d<\/p>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_1.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u306e\u3057\u304f\u307f\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1200.htm\" target=\"_blank\" rel=\"noopener\">No.1200\u2003\u7a0e\u984d\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u7a0e\u7387\u304c\u5909\u66f4\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u4f55\u304c\u5909\u308f\u308b\u304b\u3092\u77e5\u308b\u3046\u3048\u3067\u3001\u307e\u305a\u306f\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u304c\u3069\u306e\u3088\u3046\u306b\u306a\u3055\u308c\u308b\u306e\u304b\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306f\u5e74\u9593\u53ce\u5165\u306e\u5408\u8a08\u91d1\u984d\u304b\u3089\u7d4c\u8cbb\u3092\u5f15\u3044\u3066\u300c<b>\u6240\u5f97<\/b>\u300d\u3092\u51fa\u3057\u3001\u305d\u3053\u304b\u3089\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066\u300c<b>\u8ab2\u7a0e\u6240\u5f97<\/b>\u300d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u53ce\u5165 \u2212 \u7d4c\u8cbb\uff08\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u7b49\uff09\uff1d <b>\u6240\u5f97<\/b><br \/>\n\u6240\u5f97 \u2212 \u6240\u5f97\u63a7\u9664 = <b>\u8ab2\u7a0e\u6240\u5f97<\/b><\/p>\n<p>\u305d\u3057\u3066\u3001\u300c<b>\u8ab2\u7a0e\u6240\u5f97<\/b>\u300d\u7a0e\u7387\u3092\u639b\u3051\u3066\u300c<b>\u6240\u5f97\u7a0e\u984d<\/b>\u300d\u3092\u3060\u3057\u3001\u305d\u3053\u304b\u3089\u300c<b>\u7a0e\u984d\u63a7\u9664<\/b>\u300d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u300c<b>\u7d0d\u7a0e\u984d<\/b>\u300d\u3092\u8a08\u7b97\u3059\u308b\u3068\u3044\u3046\u306e\u304c\u57fa\u672c\u3067\u3059\u3002<br \/>\n\u203b\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u5fc5\u8981\u7d4c\u8cbb\u306e\u4ee3\u308f\u308a\u306b\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u6240\u5f97 \u00d7 \u7a0e\u7387 \uff1d <b>\u6240\u5f97\u7a0e\u984d<\/b><br \/>\n\u6240\u5f97\u7a0e\u984d \u2013 \u7a0e\u984d\u63a7\u9664 = <b>\u7d0d\u7a0e\u984d<\/b><\/p>\n<h2>\u7a0e\u7387\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u3001\u6b63\u3057\u304f\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\uff01<\/h2>\n<p>\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306e\u65b9\u3067\u3042\u308c\u3070\u3001\u6240\u5f97\u7a0e\u306f\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u305f\u3081\u3001\u7a0e\u7387\u3092\u610f\u8b58\u3057\u305f\u3053\u3068\u306f\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u306f\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u6240\u5f97\u304c\u9ad8\u3051\u308c\u3070\u9ad8\u3044\u307b\u3069\u7a0e\u7387\u3082\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u984d\u306f\u3001\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3068\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u306b\u7a0e\u7387\u3092\u4e57\u3058\u308b\u3053\u3068\u3067\u7b97\u51fa\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u984d\u304b\u3089\u306f\u4e00\u5b9a\u306e\u7a0e\u984d\u63a7\u9664\u304c\u5dee\u3057\u5f15\u304b\u308c\u3001\u5e73\u621025\u5e74\u304b\u3089\u4ee4\u548c19\u5e74\u307e\u3067\u306e25\u5e74\u9593\u306f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306a\u3069\u3067\u7d0d\u4ed8\u3059\u308b\u7533\u544a\u7d0d\u7a0e\u984d\u306f\u3001\u3053\u3053\u304b\u3089\u7d66\u4e0e\u3084\u8cde\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3067\u3059\u3002<\/p>\n<p>\u5f53\u8a18\u4e8b\u3067\u3082\u7d39\u4ecb\u3057\u305f\u901f\u7b97\u8868\u306a\u3069\u3092\u53c2\u8003\u306b\u3001\u6b63\u3057\u3044\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6240\u5f97\u7a0e\u306f\u500b\u4eba\u306e\u6240\u5f97\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3001\u901a\u5e38\u7d66\u4e0e\u3084\u8cde\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u4f1a\u793e\u304c\u4ee3\u7406\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u5e74\u9593\u306e\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3084\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u306b\u7a0e\u7387\u3092\u639b\u3051\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u4f1a\u793e\u52e4\u3081\u306e\u65b9\u306f\u81ea\u52d5\u3067\u5929\u5f15\u304d [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3394,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14],"tags":[],"person_in_charge":[93],"customer_depth":[94],"work_category":[155],"class_list":["post-2899","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-payroll-calculation","person_in_charge-hr-t1-3","customer_depth-hr-t2-1","work_category-hr-t3-pa5"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/2899","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/comments?post=2899"}],"version-history":[{"count":17,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/2899\/revisions"}],"predecessor-version":[{"id":95362,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/2899\/revisions\/95362"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/media\/3394"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/media?parent=2899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/categories?post=2899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/tags?post=2899"},{"taxonomy":"person_in_charge","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/person_in_charge?post=2899"},{"taxonomy":"customer_depth","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/customer_depth?post=2899"},{"taxonomy":"work_category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/work_category?post=2899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}