{"id":2908,"date":"2016-03-31T14:23:17","date_gmt":"2016-03-31T05:23:17","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=2908"},"modified":"2025-10-31T12:25:39","modified_gmt":"2025-10-31T03:25:39","slug":"the-year%e2%80%90end-tax-adjustment-deduction","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2908\/","title":{"rendered":"\u30102025\u5e74\u3011\u5e74\u672b\u8abf\u6574\u306e\u63a7\u9664\u4e00\u89a7\uff01\u4fdd\u967a\u6599\u306a\u3069\u5404\u9650\u5ea6\u984d\u3082\u7d39\u4ecb"},"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\/assets\/img\/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\/47990\/?provider=pa_basic&provider_info=cv.2908.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><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3067\u306f\u3055\u307e\u3056\u307e\u306a\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4f01\u696d\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u3082\u3061\u308d\u3093\u3067\u3059\u304c\u3001\u5f93\u696d\u54e1\u3082\u63a7\u9664\u306b\u3064\u3044\u3066\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u7d0d\u7a0e\u984d\u3092\u4f4e\u304f\u6291\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3068\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u306b\u5206\u3051\u3066\u8aac\u660e\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u4fdd\u967a\u6599\u306a\u3069\u306e\u5404\u9650\u5ea6\u984d\u3082\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n  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title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u306b\u306f\u300c\u6240\u5f97\u7a0e\u300d\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u8a08\u7b97\u65b9\u6cd5\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u306b\u76f4\u63a5\u7a0e\u7387\u3092\u4e57\u3058\u308b\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u305d\u308c\u305e\u308c\u306e\u5bb6\u5ead\u306e\u4e8b\u60c5\u3092\u8003\u616e\u3057\u305f\u3055\u307e\u3056\u307e\u306a\u63a7\u9664\u3001\u3044\u308f\u3086\u308b\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u300d\u3092\u5dee\u3057\u5f15\u304d\u3057\u3001\u305d\u306e\u5f8c\u306e\u8ab2\u7a0e\u7d66\u4e0e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u306b\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u6642\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\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<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>\u30fb<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>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\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\/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\/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\/words\/1121\/\" data-internallinksmanager029f6b8e52c=\"209\" title=\"\u969c\u5bb3\u8005\u63a7\u9664\">\u969c\u5bb3\u8005\u63a7\u9664<\/a><\/li>\n<li>\u3072\u3068\u308a\u89aa\u63a7\u9664\u3001<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><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<\/ul>\n<\/div>\n<p>\u307e\u305f\u30012025\u5e74\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u6cd5\u6539\u6b63\u306b\u3088\u308b\u57fa\u790e\u63a7\u9664\u984d\u306e\u5f15\u304d\u4e0a\u3052\u3084\u3001<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>\u306e\u5909\u66f4\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u307e\u3067\u3068\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u30df\u30b9\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u57fa\u790e\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8ab0\u3082\u304c\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3067\u3059\u3002<\/b><\/span>2019\u5e74\u5206\u4ee5\u524d\u306f\u53ce\u5165\u306b\u95a2\u4fc2\u306a\u304f\u4e00\u5f8b38\u4e07\u5186\u3067\u3057\u305f\u304c\u30012020\u5e74\u5206\u304b\u3089\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2,400\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001<b>48\u4e07\u5186\u3068\u5909\u66f4<\/b>\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3055\u3089\u306b2025\u5e74\u306e\u5e74\u672b\u8abf\u6574\u304b\u3089\u306f\u5927\u304d\u304f\u5909\u66f4\u304c\u3042\u308a\u3001<b>\u57fa\u790e\u63a7\u9664\u984d\u304c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u306658\u4e07\u5186\uff5e\u6700\u592795\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052<\/b>\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u5f93\u696d\u54e1\u304b\u3089\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u306a\u304a\u3001\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d<a href=\"https:\/\/biz.moneyforward.com\/words\/174\/\" data-internallinksmanager029f6b8e52c=\"392\" title=\"\u8abf\u6574\u63a7\u9664\">\u8abf\u6574\u63a7\u9664<\/a>\u7533\u544a\u66f8\u300d\u3068\u3044\u3046\u66f8\u5f0f\u3067\u3001<\/p>\n<p><b>\u57fa\u790e\u63a7\u9664\u3001\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u60c5\u5831\u304c1\u679a\u306e\u7533\u544a\u66f8\u3067\u8a18\u8f09<\/b>\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-3.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-3.png\" alt=\"\u4ee4\u548c7\u5e742025\u5e74\u57fa\u790e\u63a7\u9664\u984d\u306e\u8868\" width=\"567\" height=\"177\" class=\"aligncenter size-full wp-image-99493\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-3.png 567w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-3-300x94.png 300w\" sizes=\"auto, (max-width: 567px) 100vw, 567px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/nencho_all.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d<\/a><\/p>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u63a7\u9664\u306b\u3064\u3044\u3066\u3082\u5909\u66f4\u304c\u3042\u308a\u30012024\u5e74\u5206\u4ee5\u524d\u306f48\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u3063\u305f\u914d\u5076\u8005\u306e\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c\u30012025\u5e74\u5206\u304b\u308958\u4e07\u5186\u4ee5\u4e0b\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<b>\u7d66\u4e0e\u53ce\u5165\u304c123\u4e07\u5186\u4ee5\u4e0b\u306e\u914d\u5076\u8005\u304c\u3044\u308b\u5f93\u696d\u54e1\u306f\u914d\u5076\u8005\u63a7\u9664<\/b>\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>123\u4e07\u5186\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4e0b\u9650\u984d65\u4e07\u5186\u3092\u5f15\u304f\u3068\u914d\u5076\u8005\u306e\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<b>\u914d\u5076\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u304c123\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3067\u3082\u3001\u53ce\u5165\u304c201.6\u4e07\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b<\/b>\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u91d1\u984d\u306f\u30011\u4e07\u5186\u304b\u308938\u4e07\u5186\u307e\u3067\u306e\u5e45\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u5f93\u696d\u54e1\uff08\u7d0d\u7a0e\u8005\uff09\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3084\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u306e\u6240\u5f97\u3084\u914d\u5076\u8005\u306e\u6240\u5f97\u304c\u591a\u3044\u307b\u3069\u3001\u63a7\u9664\u984d\u304c\u4f4e\u304f\u306a\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4e0b\u8a18\u306e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3059\u308b\u3068\u3001\u5f93\u696d\u54e1\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u914d\u5076\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u304c124\u4e07\u5186\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f59\u4e07\u5186\uff09\u306e\u5834\u5408\u306e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\u306f38\u4e07\u5186\u3067\u3059\u3002\u540c\u3058\u8868\u3092\u7528\u3044\u3066\u914d\u5076\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u304c200\u4e07\u5186\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f132\u4e07\u5186\uff09\u306e\u5834\u5408\u306e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u30683\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b>\u3010\u914d\u5076\u8005\u63a7\u9664\u3011<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th><\/th>\n<th colspan=\"2\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u63a7\u9664\u3092\u53d7\u3051\u308b\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/td>\n<td style=\"text-align: left;\">\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/td>\n<td style=\"text-align: left;\">\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<br \/>\n\uff0870\u6b73\u4ee5\u4e0a\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">900\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">38\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">26\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">32\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">950\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">13\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">16\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/nencho_all.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d<\/a><\/p>\n<p><b>\u3010\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3011<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th rowspan=\"2\">\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th colspan=\"3\">\u63a7\u9664\u3092\u53d7\u3051\u308b\u4eba\uff08\u5f93\u696d\u54e1\uff09\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<th>900\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>900\u4e07\u5186\u8d85<br \/>\n950\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>950\u4e07\u5186\u8d85<br \/>\n1,000\u4e07\u5186\u4ee5\u4e0b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">58\u4e07\u5186\u8d8595\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">38\u4e07<\/td>\n<td style=\"text-align: left;\">26\u4e07<\/td>\n<td style=\"text-align: left;\">13\u4e07<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">95\u4e07\u5186\u8d85100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">36\u4e07<\/td>\n<td style=\"text-align: left;\">24\u4e07<\/td>\n<td style=\"text-align: left;\">12\u4e07<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100\u4e07\u5186\u8d85105\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">31\u4e07<\/td>\n<td style=\"text-align: left;\">21\u4e07<\/td>\n<td style=\"text-align: left;\">11\u4e07<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">105\u4e07\u5186\u8d85110\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">26\u4e07<\/td>\n<td style=\"text-align: left;\">18\u4e07<\/td>\n<td style=\"text-align: left;\">9\u4e07<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">110\u4e07\u5186\u8d85115\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">21\u4e07<\/td>\n<td style=\"text-align: left;\">14\u4e07<\/td>\n<td style=\"text-align: left;\">7\u4e07<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">115\u4e07\u5186\u8d85120\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">16\u4e07<\/td>\n<td style=\"text-align: left;\">11\u4e07<\/td>\n<td style=\"text-align: left;\">6\u4e07<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">120\u4e07\u5186\u8d85125\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">11\u4e07<\/td>\n<td style=\"text-align: left;\">8\u4e07<\/td>\n<td style=\"text-align: left;\">4\u4e07<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">125\u4e07\u5186\u8d85130\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">6\u4e07<\/td>\n<td style=\"text-align: left;\">4\u4e07<\/td>\n<td style=\"text-align: left;\">2\u4e07<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">130\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">3\u4e07<\/td>\n<td style=\"text-align: left;\">2\u4e07<\/td>\n<td style=\"text-align: left;\">1\u4e07<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6276\u990a\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u63a7\u9664\u306f\u3001\u5f93\u696d\u54e1\uff08\u7d0d\u7a0e\u8005\uff09\u672c\u4eba\u306b\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u3068\u306a\u308b\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7d66\u4e0e\u53ce\u5165\u304c123\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b16\u6b73\u4ee5\u4e0a\u306e\u5b50\u3069\u3082\u304c\u3044\u308b\u5834\u5408\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<b>\u63a7\u9664\u984d\u306f1\u4eba\u3042\u305f\u308a38\u4e07\u5186<\/b>\uff08\u4e00\u822c\u306e\u63a7\u9664\u6276\u990a\u89aa\u65cf\uff09\u3067\u3059\u3002<\/p>\n<p>\u6276\u990a\u89aa\u65cf\u306e\u306a\u304b\u3067\u3082\u3001\u7279\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u63a7\u9664\u984d\u304c\u5897\u52a0\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u7279\u5b9a\u6276\u990a\u89aa\u65cf\uff0819\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\uff09\u306b\u8a72\u5f53\u3059\u308c\u3070\u63a7\u9664\u984d\u306f63\u4e07\u5186\u3001\u6276\u990a\u89aa\u65cf\u304c70\u6b73\u4ee5\u4e0a\u3067\u540c\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u63a7\u9664\u984d\u306f58\u4e07\u5186\u3001\u540c\u5c45\u3057\u3066\u3044\u306a\u304470\u6b73\u4ee5\u4e0a\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306e\u63a7\u9664\u984d\u306f48\u4e07\u5186<\/b>\u3067\u3059\u3002<\/p>\n<h3>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3067\u306f\u3001\u5f93\u696d\u54e1\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u7279\u5b9a\u89aa\u65cf\uff08\u914d\u5076\u8005\u7b49\u3092\u9664\u304f\uff09\u304c\u3044\u308b\u5834\u5408\u306b\u3001\u5f93\u696d\u54e1\u672c\u4eba\u306e\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u984d\u304b\u3089\u30011\u4eba\u306b\u3064\u304d3\u4e07\u5186\uff5e63\u4e07\u5186\u3092\u9650\u5ea6\u306b\u63a7\u9664\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u8868\u306e\u3068\u304a\u308a\u3001\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u63a7\u9664\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f\u300158\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3084\u3001123\u4e07\u5186\u8d85\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u7279\u5b9a\u89aa\u65cf\u306b\u8a72\u5f53\u3057\u307e\u305b\u3093\u304c\u3001\u6276\u990a\u63a7\u9664\u306e\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-3.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-3.png\" alt=\"\u4ee4\u548c7\u5e742025\u5e74\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u984d\u306e\u8868\" width=\"567\" height=\"189\" class=\"aligncenter size-full wp-image-99494\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-3.png 567w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-3-300x100.png 300w\" sizes=\"auto, (max-width: 567px) 100vw, 567px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/nencho_all.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d<\/a><\/p>\n<h3>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/h3>\n<p>\u652f\u6255\u3063\u305f\u751f\u547d\u4fdd\u967a\u6599\u306b\u57fa\u3065\u304d\u9069\u7528\u3055\u308c\u308b\u63a7\u9664\u3067\u4ee5\u4e0b\u306e3\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599<\/li>\n<li>\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599<\/li>\n<li>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599<\/li>\n<\/ul>\n<\/div>\n<p>3\u7a2e\u985e\u306e\u4fdd\u967a\u5951\u7d04\u306e\u76ee\u7684\u533a\u5206\u3054\u3068\u306b\u63a7\u9664\u9650\u5ea6\u984d\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u304a\u308a\u30012012\u5e74\u4ee5\u964d\u306b\u7de0\u7d50\u3057\u305f\u4fdd\u967a\u5951\u7d04\u306e\u5834\u5408\u3001\u3059\u3079\u3066\u306e\u4fdd\u967a\u6599\u63a7\u9664\u3092\u5408\u8a08\u3057\u3066\u6700\u9ad8\u306712\u4e07\u5186\u307e\u3067\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h4>\u25c6 \u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u63a7\u9664\u984d<\/h4>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u65b0\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff08\u6700\u9ad84\u4e07\u5186\uff09<\/li>\n<li>\u65e7\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff08\u6700\u9ad85\u4e07\u5186\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u63a7\u9664\u91d1\u984d\u306f\u3001\u652f\u6255\u3063\u305f\u65b0\u65e7\u751f\u547d\u4fdd\u967a\u6599\u306e\u91d1\u984d\u306b\u5fdc\u3058\u3066\u7570\u306a\u308a\u3001\u4e00\u5b9a\u306e\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h4>\u25c6 \u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664\u306e\u63a7\u9664\u984d\uff08\u6700\u9ad84\u4e07\u5186\uff09<\/h4>\n<p>\u63a7\u9664\u91d1\u984d\u306f\u3001\u652f\u6255\u3063\u305f\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u306e\u91d1\u984d\u306b\u5fdc\u3058\u3066\u7570\u306a\u308a\u3001\u4e00\u5b9a\u306e\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h4>\u25c6 \u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u306e\u63a7\u9664\u984d<\/h4>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u65b0\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\uff08\u6700\u9ad84\u4e07\u5186\uff09<\/li>\n<li>\u65e7\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\uff08\u6700\u9ad85\u4e07\u5186\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u63a7\u9664\u91d1\u984d\u306f\u3001\u652f\u6255\u3063\u305f\u65b0\u65e7\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u91d1\u984d\u306b\u5fdc\u3058\u3066\u7570\u306a\u308a\u3001\u4e00\u5b9a\u306e\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u3092\u5408\u308f\u305b\u3066<b>\u6700\u9ad812\u4e07\u5186\u307e\u3067\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3092\u53d7\u3051\u308b<\/b>\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1140.htm\" rel=\"noopener\" target=\"_blank\">No.1140\u2003\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5730\u9707\u4fdd\u967a\u6599\u3084\u3001\u7d4c\u904e\u63aa\u7f6e\u5bfe\u8c61\u3068\u306a\u308b\u4ee5\u4e0b\u306e\u3059\u3079\u3066\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4e00\u5b9a\u306e\u9577\u671f\u640d\u5bb3\u4fdd\u967a\uff08\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\uff09\u306e\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u63a7\u9664\u91d1\u984d\u306f\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u91d1\u984d\u306b\u5fdc\u3058\u3066\u4e00\u5b9a\u306e\u8a08\u7b97\u5f0f\u3067\u8abf\u6574\u3055\u308c\u3001<b>\u6700\u59275\u4e07\u5186\u307e\u3067\u63a7\u9664\u53ef\u80fd<\/b>\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>2006\u5e7412\u670831\u65e5\u307e\u3067\u306b\u7de0\u7d50\u3057\u305f\u4fdd\u967a\u5951\u7d04\u3067\u4fdd\u967a\u671f\u9593\u307e\u305f\u306f\u5171\u6e08\u671f\u9593\u306e\u59cb\u671f\u304c2007\u5e741\u67081\u65e5\u4ee5\u524d\u306b\u3042\u308b<\/li>\n<li>\u6e80\u671f\u8fd4\u623b\u91d1\u7b49\u304c\u3042\u308a\u3001\u4fdd\u967a\u671f\u9593\u307e\u305f\u306f\u5171\u6e08\u671f\u9593\u304c10\u5e74\u4ee5\u4e0a\u3042\u308b<\/li>\n<li>2007\u5e741\u67081\u65e5\u4ee5\u5f8c\u3001\u5f53\u8a72\u640d\u5bb3\u4fdd\u967a\u5951\u7d04\u3092\u5909\u66f4\u3057\u3066\u3044\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1145.htm\" rel=\"noopener\" target=\"_blank\">No.1145\u2003\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u306f\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u5171\u6e08\u5951\u7d04\u306e\u639b\u91d1\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u53d7\u3051\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u63a7\u9664\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u8a72\u5f53\u3059\u308b\u639b\u91d1\u306b\u306f\u3001\u4ee5\u4e0b\u306e3\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\u3068\u7de0\u7d50\u3057\u305f\u5171\u6e08\u5951\u7d04\u306e\u639b\u91d1<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1928\/\" data-internallinksmanager029f6b8e52c=\"514\" title=\"\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\">\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1<\/a>\u6cd5\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u4f01\u696d\u578b\u5e74\u91d1\u52a0\u5165\u8005\u639b\u91d1\u3084\u500b\u4eba\u578b\u5e74\u91d1\u52a0\u5165\u8005\u639b\u91d1<\/li>\n<li>\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u5b9f\u65bd\u3059\u308b\u5fc3\u8eab\u969c\u5bb3\u8005\u6276\u990a\u5171\u6e08\u5236\u5ea6\u306e\u639b\u91d1<\/li>\n<\/ul>\n<\/div>\n<p>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u306b\u4e0a\u9650\u984d\u306f\u306a\u304f\u3001\u305d\u306e\u5e74\u306b\u652f\u6255\u3063\u305f\u91d1\u984d\u3059\u3079\u3066\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>1\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u5065\u5eb7\u4fdd\u967a\u6599\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1932\/\" data-internallinksmanager029f6b8e52c=\"513\" title=\"\u4ecb\u8b77\u4fdd\u967a\u6599\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/a>\u3001\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3001\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u306e\u639b\u91d1\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"525\" title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a>\u6599\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u6599\u3001\u5f8c\u671f\u9ad8\u9f62\u8005\u533b\u7642\u4fdd\u967a\u6599\u306a\u3069\u304c\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3068\u3057\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5f93\u696d\u54e1\u672c\u4eba\u306e\u4fdd\u967a\u6599\u3060\u3051\u3067\u306a\u304f\u3001\u6276\u990a\u3057\u3066\u3044\u308b\u5bb6\u65cf\u306e\u5206\u3092\u5f93\u696d\u54e1\u304c\u652f\u6255\u3063\u305f\u5834\u5408\u3082\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u914d\u5076\u8005\u306e\u5e74\u91d1\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u4ecb\u8b77\u4fdd\u967a\u6599\u3084\u5f8c\u671f\u9ad8\u9f62\u8005\u533b\u7642\u4fdd\u967a\u6599\u306a\u3069\uff09\u3092\u5f93\u696d\u54e1\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3068\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u969c\u5bb3\u8005\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u672c\u4eba\u306b\u969c\u5bb3\u304c\u3042\u308b\u5834\u5408\u3084\u3001\u5f93\u696d\u54e1\u306e\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u306b\u969c\u5bb3\u304c\u3042\u308b\u5834\u5408\u3001\u969c\u5bb3\u8005\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><b>\u63a7\u9664\u984d\u306f\u539f\u5247\u3068\u3057\u306627\u4e07\u5186<\/b>\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u7279\u5225\u969c\u5bb3\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f40\u4e07\u5186\u3001\u7279\u5225\u969c\u5bb3\u8005\u304c\u540c\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f75\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u7279\u5225\u969c\u5bb3\u306b\u8a72\u5f53\u3059\u308b\u304b\u306f\u3001\u969c\u5bb3\u7b49\u7d1a\u3084\u6307\u5b9a\u533b\u306e\u5224\u5b9a\u306a\u3069\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p><b>\u969c\u5bb3\u8005\u63a7\u9664\u306b\u306f\u5e74\u9f62\u5236\u9650\u304c\u306a\u3044<\/b>\u305f\u3081\u300116\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u3082\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u3072\u3068\u308a\u89aa\u63a7\u9664\u3001\u5be1\u5a66\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3082\u3068\u3001\u3072\u3068\u308a\u89aa\u3001\u3044\u308f\u3086\u308b\u300c\u30b7\u30f3\u30b0\u30eb\u30de\u30b6\u30fc\u3001\u30b7\u30f3\u30b0\u30eb\u30d5\u30a1\u30b6\u30fc\u300d\u304c\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3067\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001<b>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u3067\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5b50\u304c\u3044\u308b\u3053\u3068\u304c\u8981\u4ef6<\/b>\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u4e8b\u5b9f\u5a5a\u306b\u3088\u308a\u4f4f\u6c11\u7968\u306e\u7d9a\u67c4\u304c\u672a\u5c4a\u306e\u592b\u307e\u305f\u306f\u59bb\u304c\u3044\u308b\u5834\u5408\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1171.htm\" rel=\"noopener\" target=\"_blank\">No.1171\u2003\u3072\u3068\u308a\u89aa\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><b>\u3072\u3068\u308a\u89aa\u63a7\u9664\u306f\u4e00\u5f8b35\u4e07\u5186\u306e\u63a7\u9664\u984d<\/b>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001<b>\u5be1\u5a66\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f27\u4e07\u5186<\/b>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5be1\u5a66\u306e\u8981\u4ef6\u306f\u3001\u300c\u3072\u3068\u308a\u89aa\u300d\u306e\u5bfe\u8c61\u3068\u306a\u3089\u305a\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u5be1\u5a66\u306e\u8981\u4ef6<\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u592b\u3068\u96e2\u5a5a\u3057\u305f\u5f8c\u5a5a\u59fb\u3092\u3057\u3066\u304a\u3089\u305a\u3001\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u4eba\u3067\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba<\/li>\n<li>\u592b\u3068\u6b7b\u5225\u3057\u305f\u5f8c\u5a5a\u59fb\u3092\u3057\u3066\u3044\u306a\u3044\u4eba\u307e\u305f\u306f\u592b\u306e\u751f\u6b7b\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u4e00\u5b9a\u306e\u4eba\u3067\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba<\/li>\n<\/ol>\n<\/div>\n<p>\u5be1\u5a66\u306b\u3064\u3044\u3066\u3082\u4e8b\u5b9f\u5a5a\u306a\u3069\u306b\u3088\u308a\u4e8b\u5b9f\u4e0a\u306e\u5a5a\u59fb\u95a2\u4fc2\u306b\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u4eba\u304c\u3044\u308b\u5834\u5408\u306f\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1170.htm\" rel=\"noopener\" target=\"_blank\">No.1170\u2003\u5be1\u5a66\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u3072\u3068\u308a\u89aa\u63a7\u9664\u3068\u5be1\u5a66\u63a7\u9664\u306e\u76f8\u9055\u70b9\u3092\u6bd4\u8f03\u3057\u3066\u898b\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u63a7\u9664\u533a\u5206<\/th>\n<th width=\"25%\">\u6027\u5225\u8981\u4ef6<\/th>\n<th width=\"35%\">\u6276\u990a\u8981\u4ef6<\/th>\n<th width=\"15%\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u3072\u3068\u308a\u89aa\u63a7\u9664<br \/>\n\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">\u7537\u5973\u3092\u554f\u308f\u306a\u3044<\/td>\n<td style=\"text-align: left;\">\u672a\u5a5a\u307e\u305f\u306f\u914d\u5076\u8005\u304c\u751f\u6b7b\u4e0d\u660e\u3067\u7dcf\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u306e\u751f\u8a08\u3092\u30fc\u306b\u3059\u308b\u5b50\u3069\u3082\u304c\u3044\u308b<\/td>\n<td style=\"text-align: left;\">35\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5be1\u5a66\u63a7\u9664<br \/>\n\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">\u5973\u6027\u306e\u307f<\/td>\n<td style=\"text-align: left;\">\u96e2\u5a5a\u5f8c\u518d\u5a5a\u305b\u305a\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u3001\u307e\u305f\u306f\u592b\u3068\u6b7b\u5225\u5f8c\u518d\u5a5a\u3057\u3066\u3044\u306a\u3044\u3001\u592b\u306e\u751f\u6b7b\u304c\u660e\u3089\u304b\u3067\u306a\u3044<br \/>\n\uff08\u6276\u990a\u89aa\u65cf\u306e\u8981\u4ef6\u306a\u3057\uff09<\/td>\n<td style=\"text-align: left;\">27\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u52e4\u52b4\u5b66\u751f\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306f\u3001\u5f93\u696d\u54e1\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u5b66\u751f\u3067\u3042\u308b\u306a\u3069\u50cd\u304d\u306a\u304c\u3089\u5b66\u6821\u306b\u901a\u3046\u5834\u5408\u306b\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u63a7\u9664\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308a\u3001<b>\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c85\u4e07\u5186\u4ee5\u4e0b<\/b>\uff082024\u5e74\u4ee5\u524d\u5206\u306f75\u4e07\u5186\u4ee5\u4e0b\uff09\u306e\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5b66\u6821\u306e\u5b66\u751f\u30fb\u751f\u5f92\u3067\u3001\u306a\u304a\u304b\u3064\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u304c10\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n<b>\u63a7\u9664\u984d\u306f\u4e00\u5f8b27\u4e07\u5186<\/b>\u3067\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306b\u9069\u7528\u3055\u308c\u308b\u63a7\u9664\u4e00\u89a7<\/h2>\n<table>\n<thead>\n<tr>\n<th>\u63a7\u9664\u540d<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u57fa\u790e\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u6700\u9ad895\u4e07\u5186\u306a\u3069<br \/>\n\uff08\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u6240\u5f97\u306b\u3088\u308a\u5909\u52d5\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u914d\u5076\u8005\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">38\u4e07\u5186\u306a\u3069<br \/>\n\uff08\u7d0d\u7a0e\u8005\u672c\u4eba\u53ca\u3073\u914d\u5076\u8005\u306e\u6240\u5f97\u306b\u3088\u308a\u5909\u52d5\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">1\u4e07\u5186\uff5e38\u4e07\u5186<br \/>\n\uff08\u7d0d\u7a0e\u8005\u672c\u4eba\u53ca\u3073\u914d\u5076\u8005\u306e\u6240\u5f97\u306b\u3088\u308a\u5909\u52d5\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">38\u4e07\u5186\uff5e63\u4e07\u5186<br \/>\n\uff08\u89aa\u65cf\u306e\u5e74\u9f62\u3084\u540c\u5c45\u6709\u7121\u306a\u3069\u306b\u3088\u3063\u3066\u5909\u52d5\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">3\u4e07\u5186\uff5e63\u4e07\u5186<br \/>\n\uff08\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u3088\u3063\u3066\u5909\u52d5\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u6700\u9ad8\u63a7\u9664\u984d12\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5730\u9707\u4fdd\u967a\u6599<\/td>\n<td style=\"text-align: left;\">\u6700\u5927\u63a7\u9664\u984d5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u8a72\u5f53\u3059\u308b\u639b\u91d1\u5168\u984d\u304c\u63a7\u9664\u984d\u3068\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u8a72\u5f53\u3059\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u5168\u984d\u304c\u63a7\u9664\u984d\u3068\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u969c\u5bb3\u8005\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">27\u4e07\u5186\uff5e75\u4e07\u5186<br \/>\n\uff08\u969c\u5bb3\u306e\u7a0b\u5ea6\u3084\u540c\u5c45\u6709\u7121\u306b\u3088\u3063\u3066\u5909\u52d5\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u3072\u3068\u308a\u89aa\u63a7\u9664\u3001\u5be1\u5a66\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u5be1\u5a66\u306f27\u4e07\u5186\u3001\u3072\u3068\u308a\u89aa\u306f35\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u52e4\u52b4\u5b66\u751f\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b27\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u5e74\u672b\u8abf\u6574\u3067\u63d0\u51fa\u3059\u308b\u7533\u544a\u66f8\u306e\u7a2e\u985e<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u5f93\u696d\u54e1\u304c\u63d0\u51fa\u3059\u308b\u66f8\u985e\u306f3\u7a2e\u985e\u3067\u3059\u3002<\/b><\/span>\u305d\u308c\u305e\u308c\u306e\u66f8\u985e\u304c\u3001\u5e74\u672b\u8abf\u6574\u6642\u306b\u8a08\u7b97\u304c\u5fc5\u8981\u3068\u306a\u308b\u6240\u5f97\u63a7\u9664\u306b\u30ea\u30f3\u30af\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3044\u305a\u308c\u306e\u66f8\u985e\u3082\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u6d3b\u7528\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u306b\u304a\u3051\u308b\u5f93\u696d\u54e1\u304c\u6276\u990a\u3057\u3066\u3044\u308b\u89aa\u65cf\u306b\u3064\u3044\u3066\u306e\u60c5\u5831\u304c\u8a18\u8f09\u3055\u308c\u305f\u66f8\u985e\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u3053\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u884c\u3046\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306b\u306f\u3001\u6700\u521d\u306b\u3053\u306e\u7533\u544a\u66f8\u304c\u63d0\u51fa\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7533\u544a\u66f8\u306f\u3001\u539f\u5247\u3068\u3057\u30661\u6708\u306e\u6700\u521d\u306e\u7d66\u4e0e\u3092\u652f\u6255\u3046\u3068\u304d\u307e\u3067\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u306b\u5f53\u5e74\u5206\u3068\u7fcc\u5e74\u5206\u306e\u7533\u544a\u66f8\u3092\u914d\u4ed8\u30fb\u56de\u53ce\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u5f53\u5e74\u5206\u306e\u7533\u544a\u66f8\u306f\u3001\u5e74\u306e\u4e2d\u9014\u3067\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306b\u7570\u52d5\u304c\u3042\u3063\u305f\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u3001\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u5f93\u696d\u54e1\u306b\u8a02\u6b63\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u78ba\u8a8d\u3059\u308b\u6240\u5f97\u63a7\u9664\u306e\u9805\u76ee\u3011<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6276\u990a\u63a7\u9664\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3001\u5be1\u5a66\u63a7\u9664\u3001\u3072\u3068\u308a\u89aa\u63a7\u9664\u3001\u52e4\u52b4\u5b66\u751f\u63a7\u9664<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_01.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/a>\u300d<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3084\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u306e\u6240\u5f97\u63a7\u9664\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u7533\u544a\u66f8\u3092\u7528\u3044\u3066\u3001\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u2f63\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3001\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3001\u2f29\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u2fa6\u63a7\u9664\u306a\u3069\u306e\u6240\u5f97\u63a7\u9664\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u78ba\u8a8d\u3059\u308b\u6240\u5f97\u63a7\u9664\u306e\u9805\u76ee\u3011<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3001\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\u5206\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u306e\u7533\u544a\u5206<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/a>\u300d<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u3067\u306f\u3001\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3001\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u3001\u6240\u5f97\u2fa6\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u306e4\u7a2e\u985e\u306e\u7533\u544a\u66f8\u30921\u679a\u306b\u307e\u3068\u3081\u3066\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u66f8\u985e\u306b\u3088\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u6240\u5f97\u63a7\u9664\u306e\u9069\u7528\u306e\u6709\u7121\u3092\u5224\u65ad\u30fb\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u78ba\u8a8d\u3059\u308b\u6240\u5f97\u63a7\u9664\u306e\u9805\u76ee\u3011<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u57fa\u790e\u63a7\u9664\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3001\u914d\u5076\u8005\u63a7\u9664\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_73.htm\" rel=\"noopener\" target=\"_blank\">A2-4\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664 \u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u53ca\u3073\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_06.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/a>\u300d<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u5f8c\u3001\u78ba\u5b9a\u7533\u544a\u3067\u53d7\u3051\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u63a7\u9664<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3092\u7d42\u3048\u305f\u5f8c\u306b\u3053\u308c\u30893\u3064\u306e\u63a7\u9664\u306b\u3088\u308a\u7d0d\u3081\u904e\u304e\u305f\u6240\u5f97\u7a0e\u304c\u3042\u308c\u3070\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/2336\/\" data-internallinksmanager029f6b8e52c=\"122\" title=\"\u3075\u308b\u3055\u3068\u7d0d\u7a0e\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e<\/a>\u306a\u3069\u306e<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\/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\/1353\/\" data-internallinksmanager029f6b8e52c=\"359\" title=\"\u96d1\u640d\u63a7\u9664\">\u96d1\u640d\u63a7\u9664<\/a><\/li>\n<\/ul>\n<\/div>\n<p>\u5e74\u672b\u8abf\u6574\u3092\u7d42\u3048\u305f\u5f8c\u306b\u3053\u308c\u30893\u3064\u306e\u63a7\u9664\u306b\u3088\u308a\u7d0d\u3081\u904e\u304e\u305f\u6240\u5f97\u7a0e\u304c\u3042\u308c\u3070\u3001\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u63a7\u9664\u306f\u672c\u6765\u3001\u7d0d\u7a0e\u8005\u305d\u308c\u305e\u308c\u306e\u5bb6\u5ead\u306e\u4e8b\u60c5\u3092\u8003\u616e\u3057\u3001\u7a0e\u8ca0\u62c5\u3092\u516c\u5e73\u306b\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u533b\u7642\u8cbb\u3084\u5bc4\u9644\u91d1\u306a\u3069\u306f\u652f\u6255\u3046\u3060\u3051\u3067\u306f\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u652f\u6255\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u63a7\u9664\u3067\u304d\u306a\u3044\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u63a7\u9664\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u5224\u65ad\u306b\u8ff7\u3046\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u7a0e\u52d9\u7f72\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-internallinksmanager029f6b8e52c=\"578\" title=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/a>\u306f15\u7a2e\u985e\u306e\u6240\u5f97\u63a7\u9664\u306b\u8a72\u5f53\u305b\u305a\u3001\u4e0a\u8a1815\u7a2e\u985e\u306e\u6240\u5f97\u63a7\u9664\u3092\u9069\u7528\u3057\u305f\u5f8c\u3067\u3055\u3089\u306b\u5dee\u3057\u5f15\u304f\u3053\u3068\u306e\u3067\u304d\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u969b\u306b\u306f\u3001\u521d\u5e74\u5ea6\u306f\u5f93\u696d\u54e1\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u30012\u5e74\u76ee\u4ee5\u964d\u306f\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u671f\u9650\u306f\u3044\u3064\u307e\u3067\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/204\/\" data-internallinksmanager029f6b8e52c=\"400\" title=\"\u6cd5\u5b9a\u8abf\u66f8\">\u6cd5\u5b9a\u8abf\u66f8<\/a>\u3084\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3208\/\" data-internallinksmanager029f6b8e52c=\"518\" title=\"\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\">\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8<\/a>\u306e\u63d0\u51fa\u671f\u9650\u304c\u7fcc\u5e74\u306e1\u670831\u65e5\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u306e\u6700\u7d42\u671f\u9650\u306f1\u670831\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3057\u304b\u3057\u3001\u5f93\u696d\u54e1\u306b\u5404\u7533\u544a\u66f8\u3092\u8a18\u8f09\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u4f1a\u793e\u3067\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u66f8\u985e\u309211\u6708\u672b\u306b\u306f\u56de\u53ce\u3057\u300112\u6708\u306b\u5e74\u672b\u8abf\u6574\u3092\u5b9f\u65bd\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5f93\u696d\u54e1\u304c\u6b7b\u4ea1\u306b\u3088\u308a\u9000\u8077\u3057\u305f\u30b1\u30fc\u30b9\u3067\u306f\u3001\u9000\u8077\u3092\u3057\u305f\u3068\u304d\u306b\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306f\u30011\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306e\u6700\u5f8c\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3092\u3059\u308b\u3068\u304d\u306b\u884c\u3044\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u300112\u6708\u306b\u884c\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u6cd5\u5b9a\u8abf\u66f8\u3084\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u7fcc\u5e74\u306e1\u670831\u65e5\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u306b\u306f1\u6708\u4e2d\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>12\u6708\u652f\u7d66\u5206\u306e\u7d66\u4e0e\u8a08\u7b97\u306b\u9593\u306b\u5408\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u3084\u300112\u6708\u306e\u7d66\u4e0e\u3067\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u984d\u3092\u9593\u9055\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306b\u306f\u30011\u6708\u306e\u7d66\u4e0e\u3067\u5e74\u672b\u8abf\u6574\u3092\u3084\u308a\u76f4\u3059\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u30011\u6708\u306f\u672c\u6765\u3001\u5e74\u672b\u8abf\u6574\u306e\u8a18\u5165\u6f0f\u308c\u3084\u8a02\u6b63\u306b\u3088\u308b\u3084\u308a\u76f4\u3057\u3092\u3059\u308b\u305f\u3081\u306e\u671f\u9593\u3068\u8003\u3048\u308b\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u7a0e\u52d9\u7f72\u3084\u5e02\u533a\u753a\u6751\u3078\u306e\u63d0\u51fa\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u306f\u3001\u5f93\u696d\u54e1\u304c\u81ea\u5206\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3082\u3089\u3046\u65b9\u6cd5\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u3068\u304d\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6708\u6b21\u7d66\u4e0e\u3067<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3092\u3057\u305f\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d\u304c12\u6708\u306e\u5e74\u672b\u8abf\u6574\u3067\u8a08\u7b97\u3057\u305f\u672c\u6765\u306e\u7a0e\u984d\u3088\u308a\u3082\u5c11\u304f\u3001\u4e0d\u8db3\u5206\u3092\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5f8c\u306b\u652f\u6255\u3046\u7d66\u4e0e\u304b\u3089\u9806\u6b21\u63a7\u9664\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u6642\u306b\u7d66\u4e0e\u304b\u3089\u8ffd\u52a0\u5fb4\u53ce\u3092\u3059\u308b\u3068\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u7d66\u4e0e\u304c\u5927\u5e45\u306b\u6e1b\u5c11\u3057\u3066\u3057\u307e\u3044\u3001\u5f93\u696d\u54e1\u304c\u751f\u6d3b\u306b\u56f0\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u300c\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u4e0d\u8db3\u984d\u5fb4\u53ce\u7e70\u5ef6\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u7533\u8acb\u3057\u3001\u4e0d\u8db3\u984d\u306e\u5fb4\u53ce\u3092\u7fcc\u5e741\u6708\u30682\u6708\u306b\u7e70\u308a\u5ef6\u3079\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u300c\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u4e0d\u8db3\u984d\u5fb4\u53ce\u7e70\u5ef6\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u7533\u8acb\u3059\u308b\u306b\u306f\u3001\u305d\u306e\u6708\u306e\u7a0e\u5f15\u624b\u53d6\u7d66\u4e0e\uff08\u8cde\u4e0e\u3082\u542b\u3080\uff09\u304c1\u6708\u304b\u3089\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u305f\u6708\u306e\u524d\u6708\u307e\u3067\u306e\u7a0e\u5f15\u624b\u53d6\u7d66\u4e0e\u306e\u5e73\u5747\u6708\u984d\u306e70\u30d1\u30fc\u30bb\u30f3\u30c8\u672a\u6e80\u3068\u306a\u308b\u306a\u3069\u3001\u7533\u8acb\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u305d\u306e\u5e74\u306e\u6700\u5f8c\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3046\u524d\u65e5\u307e\u3067\u306b\u627f\u8a8d\u3092\u5f97\u308b\u306a\u3069\u3068\u3044\u3063\u305f\u6761\u4ef6\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2675.htm\" rel=\"noopener\" target=\"_blank\">No.2675\u2003\u5e74\u672b\u8abf\u6574\u306e\u904e\u4e0d\u8db3\u984d\u306e\u7cbe\u7b97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6240\u5f97\u63a7\u9664\u306f\u5fd8\u308c\u305a\u6b63\u3057\u304f\u63a7\u9664\u3057\u307e\u3057\u3087\u3046<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u6240\u5f97\u63a7\u9664\u306e\u4ed5\u7d44\u307f\u3092\u77e5\u3089\u306a\u3044\u5f93\u696d\u54e1\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u7533\u544a\u66f8\u3092\u9593\u9055\u3063\u3066\u8a18\u5165\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u304b\u3064\u3066\u300c103\u4e07\u306e\u58c1\u300d\u306a\u3069\u3068\u3044\u308f\u308c\u3066\u3044\u305f\u3082\u306e\u304c\u3001\u73fe\u5728\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u306b\u3088\u308a\u300c160\u4e07\u5186\u306e\u58c1\u300d\u3068\u547c\u3070\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u59bb\u3084\u5b50\u3069\u3082\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u304c\u9069\u7528\u57fa\u6e96\u984d\u3092\u4e0a\u56de\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u306a\u304f\u306a\u308a\u3001\u6240\u5f97\u7a0e\u304c\u5897\u984d\u3059\u308b\u53ef\u80fd\u6027\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u63a7\u9664\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u306e\u62c5\u5f53\u8005\u3068\u3057\u3066\u306f\u3001\u3053\u308c\u3089\u6240\u5f97\u63a7\u9664\u306e\u5185\u5bb9\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u3001\u5f93\u696d\u54e1\u304c\u308f\u304b\u3089\u306a\u3044\u3068\u304d\u306b\u306f\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n 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