{"id":2981,"date":"2016-03-31T14:28:25","date_gmt":"2016-03-31T05:28:25","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=2981"},"modified":"2026-02-09T13:34:06","modified_gmt":"2026-02-09T04:34:06","slug":"the-year-end-tax-adjustment-how-many-documents","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/","title":{"rendered":"\u30102026\u5e74\u3011\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f\u5fc5\u8981\u66f8\u985e\u307e\u3068\u3081\u30fb\u66f8\u304d\u65b9\u3092\u7c21\u5358\u89e3\u8aac\uff01"},"content":{"rendered":"    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/src\/images\/icon_file_pdf.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/45882\/?provider=pa_basic&provider_info=cv.2981.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    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title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306e\u4e3b\u306a\u9055\u3044\u306f\u3001\u624b\u7d9a\u304d\u3092\u884c\u3046\u4e3b\u4f53\u304c\u9055\u3046\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u304a\u3088\u3073\u78ba\u5b9a\u7533\u544a\u306e\u76ee\u7684\u306f\u3001\u3044\u305a\u308c\u3082\u56fd\u306b\u7d0d\u3081\u308b\u3079\u304d\u300c\u6240\u5f97\u7a0e\u300d\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u305d\u306e\u70b9\u306b\u4e21\u8005\u306e\u9055\u3044\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306f\u6240\u5c5e\u3057\u3066\u3044\u308b\u4f1a\u793e\u304c\u4e3b\u4f53\u3068\u306a\u3063\u3066\u884c\u3044\u307e\u3059\u3002\u5bfe\u3057\u3066\u78ba\u5b9a\u7533\u544a\u306f<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>\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2533\/\" data-internallinksmanager029f6b8e52c=\"550\" title=\"\u5e74\u91d1\u53d7\u7d66\u8005\">\u5e74\u91d1\u53d7\u7d66\u8005<\/a>\u306a\u3069\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u4ee5\u5916\u306e\u500b\u4eba\u304c\u4e3b\u306b\u884c\u3044\u307e\u3059\u3002<\/b><\/span>\u4f8b\u5916\u3068\u3057\u3066\u3001\u4f1a\u793e\u54e1\u3067\u3082\u526f\u696d\u306a\u3069\u3067\u6570\u304b\u6240\u304b\u3089\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u3066\u3001<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>\u7b49\u3092\u7533\u544a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u81ea\u3089\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a\u3068\u3067\u306f\u3001\u7d0d\u4ed8\u671f\u9650\u3084\u63a7\u9664\u53ef\u80fd\u306a\u9805\u76ee\u306b\u3082\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u624b\u7d9a\u304d\u306e\u4e3b\u4f53\u3082\u542b\u3081\u307e\u3068\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9055\u3044\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\"><\/th>\n<th width=\"37%\">\u5e74\u672b\u8abf\u6574<\/th>\n<th width=\"38%\">\u78ba\u5b9a\u7533\u544a<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u624b\u7d9a\u304d\u3092\u3059\u308b\u306e\u306f<\/td>\n<td style=\"text-align: left;\">\u4f1a\u793e<\/td>\n<td style=\"text-align: left;\">\u81ea\u5206<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5bfe\u8c61\u8005<\/td>\n<td style=\"text-align: left;\">\u96c7\u7528\u5148\u306b\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3001\u300c\u7d66\u4e0e\u652f\u6255\u3044\u300d\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba\u306a\u3069<\/td>\n<td style=\"text-align: left;\">\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u5e74\u91d1\u53d7\u7d66\u8005\u3001\u526f\u696d\u304c\u3042\u308b\u4f1a\u793e\u54e1\u3001\u533b\u7642\u8cbb\u63a7\u9664\u30fb\u5bc4\u4ed8\u91d1\u63a7\u9664\u3092\u5229\u7528\u3057\u305f\u3044\u4f1a\u793e\u54e1\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7d0d\u4ed8\u671f\u9650<\/td>\n<td style=\"text-align: left;\">\u539f\u5247\u3068\u3057\u3066\u7fcc\u5e741\u670810\u65e5\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u901a\u4f8b\u3001\u7fcc\u5e742\u670816\u65e5\uff5e3\u670815\u65e5<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7533\u544a\u3067\u304d\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a><\/td>\n<td style=\"text-align: left;\">\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a><br \/>\n\u30fb<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><br \/>\n\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><br \/>\n\u30fb\u6276\u990a\u63a7\u9664<br \/>\n\u30fb\u3072\u3068\u308a\u89aa\u63a7\u9664<br \/>\n\u30fb<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><br \/>\n\u30fb<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><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50299\/\" data-internallinksmanager029f6b8e52c=\"326\" title=\"\u5be1\u5a66\u63a7\u9664\">\u5be1\u5a66\u63a7\u9664<\/a><br \/>\n\u30fb<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><br \/>\n\u30fb<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<br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/words\/1121\/\" data-internallinksmanager029f6b8e52c=\"209\" title=\"\u969c\u5bb3\u8005\u63a7\u9664\">\u969c\u5bb3\u8005\u63a7\u9664<\/a><br \/>\n\u30fb<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><br \/>\n\u30fb\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u5e74\u672b\u8abf\u6574\u306e\u63a7\u9664\u306b\u52a0\u3048<br \/>\n\u30fb\u533b\u7642\u8cbb\u63a7\u9664<br \/>\n\u30fb\u5bc4\u4ed8\u91d1\u63a7\u9664<br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1353\/\" data-internallinksmanager029f6b8e52c=\"359\" title=\"\u96d1\u640d\u63a7\u9664\">\u96d1\u640d\u63a7\u9664<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7533\u544a\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><\/td>\n<td style=\"text-align: left;\">\u30fb<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>\uff082\u5e74\u76ee\u4ee5\u964d\uff09\u306a\u3069<\/td>\n<td style=\"text-align: left;\">\u30fb\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff08\u521d\u56de\uff09<br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2317\/\" data-internallinksmanager029f6b8e52c=\"418\" title=\"\u914d\u5f53\u63a7\u9664\">\u914d\u5f53\u63a7\u9664<\/a>\u3000\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u63a7\u9664\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/94813\/\" data-lkc-id=\"602\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u5e74\u672b\u8abf\u65742025\u5e74(\u4ee4\u548c7\u5e74)\u306e\u5909\u66f4\u70b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">2025\u5e74\uff08\u4ee4\u548c7\u5e74\u5ea6\uff09\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u3084\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u65b0\u305f\u306b\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u306e\u5275\u8a2d\u3068\u3044\u3063\u305f\u5927\u304d\u306a\u5909\u66f4\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6276\u990a\u63a7\u9664\u306b\u95a2\u3059\u308b\u300c103\u4e07\u5186\u306e\u58c1\u300d\u304c\u300c123\u4e07\u5186\u306e\u58c1\u300d\u3078\u5b9f\u8cea\u7684\u306b\u5909\u66f4\u3055\u308c\u300119\u6b73\uff5e22\u6b73\u306e\u5b50\u3092\u6301\u3064\u89aa\u306b\u5bfe\u3059\u308b\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b\u306a\u3069\u3001\u591a\u304f\u306e\u5f93\u696d\u54e1\u3084\u305d\u306e\u6276\u990a\u5bb6\u65cf\u306e\u50cd\u304d\u65b9\u306b\u3082\u5f71\u97ff\u304c\u51fa\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u308c\u3089\u306e\u6539\u6b63\u306f\u3001\u7269\u4fa1\u4e0a\u6607\u3078\u306e\u5bfe\u5fdc\u3084\u52b4\u50cd\u529b\u4e0d\u8db3\u306e\u89e3\u6d88\u3092\u76ee\u7684\u3068\u3057\u3066\u304a\u308a\u3001\u7279\u306b\u4f4e\u30fb\u4e2d\u6240\u5f97\u8005\u5c64\u306e\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u30012025\u5e74\uff08\u4ee4\u548c7\u5e74\u5ea6\uff09\u306e\u5e74\u672b\u8abf\u6574\u3067...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u8005<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u4ee5\u4e0b\u306e\u5f93\u696d\u54e1\u3067\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u4e8b\u696d\u4e3b\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u3092\u3057\u3066\u3044\u308b\u4eba\u304c\u539f\u5247\u3068\u3057\u3066\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u7533\u544a\u66f8\u306e\u56de\u53ce\u6f0f\u308c\u3001\u8ee2\u5c45\u306b\u3088\u308b\u4f4f\u6240\u306e\u5909\u66f4\u3001\u6276\u990a\u89aa\u65cf\u306e\u8ffd\u52a0\u3084\u524a\u9664\u306e\u6709\u7121\u306a\u3069\u3082\u4f75\u305b\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5f93\u696d\u54e1<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u81ea\u793e\u30671\u5e74\u9593\uff081\u67081\u65e5\uff5e12\u670831\u65e5\uff09\u50cd\u3044\u3066\u304d\u305f\u4eba<\/li>\n<li>\u9014\u4e2d\u5165\u793e\u3067\u5e74\u672b\uff0812\u670831\u65e5\uff09\u307e\u3067\u50cd\u3044\u3066\u304d\u305f\u4eba<\/li>\n<li>1\u5e74\u9593\u306e\u9014\u4e2d\u3067\u6d77\u5916\u652f\u5e97\u306b\u8ee2\u52e4\u3059\u308b\u306a\u3069\u306e\u7406\u7531\u304b\u3089\u975e\u5c45\u4f4f\u8005\u306b\u8a72\u5f53\u3057\u305f\u4eba<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>1\u5e74\u9593\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u5f93\u696d\u54e1\u3067\u3082\u3001\u6b21\u306e\u5834\u5408\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>1\u5e74\u9593\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u5834\u5408\u3067\u3082\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u6b7b\u4ea1\u9000\u8077\u8005<\/li>\n<li>\u5fc3\u8eab\u306e\u969c\u5bb3\u304c\u8457\u3057\u304f\u300112\u670831\u65e5\u307e\u3067\u306b\u518d\u5c31\u8077\u304c\u898b\u8fbc\u307e\u308c\u306a\u3044\u4eba<\/li>\n<li>12\u6708\u306b\u652f\u6255\u308f\u308c\u308b\u6700\u5f8c\u306e\u7d66\u4e0e\uff08\u8cde\u4e0e\u3082\u542b\u3080\uff09\u3092\u3082\u3089\u3063\u3066\u304b\u3089\u9000\u8077\u3057\u305f\u4eba<\/li>\n<li>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5f93\u696d\u54e1\u3067\u3001\u9000\u8077\u3057\u305f\u969b\u306b12\u670831\u65e5\u307e\u3067\u306b\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u306e\u5408\u8a08\u304c\u5e74\u9593123\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3026\/\" data-internallinksmanager029f6b8e52c=\"506\" title=\"\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\">\u30c0\u30d6\u30eb\u30ef\u30fc\u30af<\/a>\u3067\u52e4\u52d9\u3057\u3066\u3044\u305f\u4eba\u3084\u3001\u9000\u8077\u3057\u305f\u5f8c\u3082\u4ed6\u306e\u52e4\u52d9\u5148\u304b\u3089\u5e74\u672b\u307e\u3067\u306b\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u3092\u9664\u304f\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5bfe\u8c61\u8005\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2673\/\" data-lkc-id=\"56\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u4eba\u3068\u306f\uff1f<\/div><div class=\"lkc-excerpt\">\u901a\u5e38\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u3053\u3068\u3067\u7d0d\u7a0e\u95a2\u4fc2\u304c\u7d42\u4e86\u3057\u307e\u3059\u304c\u3001\u4f8b\u5916\u7684\u306b\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u5f93\u696d\u54e1\u304c\u3044\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3068\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u3069\u306e\u3088\u3046\u306a\u70b9\u3067\u7570\u306a\u308b\u3067\u3057\u3087\u3046\u304b\u3002\u5f93\u696d\u54e1\u304c\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u6982\u8981\u3068\u6d41\u308c\u6bce\u6708\u306e\u7d66\u4e0e\u3092\u652f\u6255\u3046\u969b\u306b\u63a7\u9664\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u6982\u7b97\u306b\u3088\u308b\u4eee\u6255\u3044\u3068\u306a\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u6240\u5f97\u7a0e\u306e\u6b63\u78ba\u306a\u7d0d\u7a0e\u984d\u306f\u7dcf\u53ce\u5165\u984d\u3084\u63a7\u9664\u984d\u304c\u78ba\u5b9a\u3057\u305f\u5e74\u672b\u306b\u8a08\u7b97\u3057\u3001\u4e8b\u524d\u306b\u7d0d\u3081\u305f\u7d0d\u7a0e\u984d\u3068\u306e\u7cbe\u7b97\u3092\u884c\u3044\u307e...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u63d0\u51fa\u66f8\u985e<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u63d0\u51fa\u66f8\u985e\u306f\u3001\u4e3b\u306b3\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\n<ol>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/li>\n<li>\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 <a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a><a href=\"https:\/\/biz.moneyforward.com\/words\/174\/\" data-internallinksmanager029f6b8e52c=\"392\" title=\"\u8abf\u6574\u63a7\u9664\">\u8abf\u6574\u63a7\u9664<\/a>\u7533\u544a\u66f8<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305d\u3057\u3066\u3001\u5bfe\u8c61\u8005\u306e\u307f\u304c\u63d0\u51fa\u3059\u308b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u3053\u3067\u3068\u304f\u306b\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u306e\u304c\u3001\u63a7\u9664\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u63d0\u51fa\u66f8\u985e\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5bfe\u8c61\u8005\u306e\u307f\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u306e\u305f\u3081\u306e\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u306e\u30cf\u30ac\u30ad\u3084\u96fb\u5b50\u767a\u884c\u30c7\u30fc\u30bf<\/li>\n<li>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u306e\u305f\u3081\u306e\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u306e\u30cf\u30ac\u30ad\u3084\u96fb\u5b50\u767a\u884c\u30c7\u30fc\u30bf<\/li>\n<li>\u500b\u4eba\u578b\u306e<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>\u306e\u639b\u3051\u91d1\u3092\u652f\u6255\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u306a\u3069<\/li>\n<li>\u56fd\u6c11\u5e74\u91d1\u3001\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u306a\u3069\u306e\u639b\u91d1\u3092\u652f\u6255\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/li>\n<li>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306b\u5fc5\u8981\u306a<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u306a\u3069\u306e\u53ce\u5165\u8a3c\u660e<\/li>\n<li><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>\u306b\u5fc5\u8981\u306a\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u3001\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u306a\u3069\u306e\u66f8\u985e\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u81ea\u8eab\u304c\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3084\u5b50\u3069\u3082\u306a\u3069\u306e\u89aa\u65cf\u304c\u8ca0\u62c5\u3059\u308b\u3079\u304d\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4fdd\u967a\u6599\u306b\u3064\u3044\u3066\u3082\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u56fd\u6c11\u5e74\u91d1\u306e\u4fdd\u967a\u6599\u3001\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u306e\u639b\u91d1\u306f\u652f\u6255\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u4ee5\u5916\u306e\u3001\u305f\u3068\u3048\u3070\u5bb6\u65cf\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/2252\/\" data-internallinksmanager029f6b8e52c=\"75\" title=\"\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a<\/a>\u306a\u3069\u306e\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u8a3c\u660e\u3059\u308b\u66f8\u985e\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u63a7\u9664\u306b\u3064\u3044\u3066\u3042\u307e\u308a\u8a73\u3057\u304f\u77e5\u3089\u306a\u3044\u4eba\u306e\u4e2d\u306b\u306f\u3001\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u4fdd\u967a\u6599\u3092\u6255\u3063\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u63a7\u9664\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u81ea\u5206\u304b\u3089\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u306a\u304a\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3084<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>\u306f\u5e74\u672b\u8abf\u6574\u3067\u306f\u306a\u304f\u3001\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3057\u3066\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cfc\u5165\u3084\u5efa\u7bc9\u3057\u305f\u5834\u5408\u306a\u3069\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u521d\u3081\u3066\u53d7\u3051\u308b\u5834\u5408\u306b\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u306e\u4e00\u3064\u3067\u3042\u308b\u300c<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>\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u5236\u5ea6\u300d\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u308f\u304b\u3089\u306a\u3044\u3053\u3068\u304c\u3042\u308b\u5f93\u696d\u54e1\u306e\u305f\u3081\u306b\u3082\u3001\u4f01\u696d\u306e\u62c5\u5f53\u8005\u306f\u3001\u3069\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u306a\u3069\u3001\u304d\u3061\u3093\u3068\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u63d0\u51fa\u66f8\u985e\u306e\u66f8\u304d\u65b9<\/h2>\n<p>\u63a7\u9664\u306b\u5fc5\u8981\u306a\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u306f\u3001\u696d\u52d9\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3046\u305f\u3081\u306b\u3082\u5fc5\u8981\u66f8\u985e\u306e\u66f8\u304d\u65b9\u3092\u6b63\u78ba\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u63d0\u51fa\u66f8\u985e\u306e\u8a18\u5165\u65b9\u6cd5\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4ee4\u548c7\u5e74\u5206\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u4ee4\u548c7\u5e74\u30fb2025\u5e74-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u4ee4\u548c7\u5e74\u30fb2025\u5e74-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.jpg\" alt=\"\u4ee4\u548c7\u5e74\u30fb2025\u5e74 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\" width=\"980\" height=\"700\" class=\"aligncenter size-full wp-image-98878\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u4ee4\u548c7\u5e74\u30fb2025\u5e74-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.jpg 980w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u4ee4\u548c7\u5e74\u30fb2025\u5e74-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8-300x214.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u4ee4\u548c7\u5e74\u30fb2025\u5e74-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8-768x549.jpg 768w\" sizes=\"auto, (max-width: 980px) 100vw, 980px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_01.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/a>\u300d<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u3061\u3089\u306e\u66f8\u985e\u306b\u306f\u3001\u5e02\u753a\u6751\u540d\u3084\u4f1a\u793e\u540d\u3001\u81ea\u5206\u306e\u540d\u524d\u3084\u751f\u5e74\u6708\u65e5\u306a\u3069\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u95a2\u3057\u3066\u3082\u8a18\u5165\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u306f\u3001\u5a5a\u59fb\u95a2\u4fc2\u306b\u3042\u308b\u914d\u5076\u8005\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u305f\u3060\u5358\u306b\u6238\u7c4d\u4e0a\u306e\u914d\u5076\u8005\u3092\u8a18\u5165\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u300d\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u592b\u5a66\u4e21\u8005\u3068\u3082\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u300d\u914d\u5076\u8005\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u3001\u914d\u5076\u8005\u306e\u6709\u7121\u306e\u6b04\u3067\u306f\u300c\u6709\u300d\u306b\u3007\u3092\u4ed8\u3051\u307e\u3059\u304c\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u6b04\u306f\u7a7a\u6b04\u3067\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u6ce8\uff09\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306f\u3001\u6240\u5f97\u8005\u306e\u305d\u306e\u5e74\u4e2d\u306e\u53ce\u5165\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u3060\u3051\u306e\u5834\u5408\u3001\u7d66\u4e0e\u53ce\u5165\u304c1,095\u4e07\u5186\u4ee5\u4e0b\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u4ee5\u4e0b\uff09\u306e\u4eba\uff08\u6240\u5f97\u8005\uff09\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3067\u3001\u305d\u306e\u914d\u5076\u8005\u306e\u53ce\u5165\u304c\u7d66\u4e0e\u53ce\u5165\u3060\u3051\u3067\u3042\u308c\u3070160\u4e07\u5186\u672a\u6e80\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c95\u4e07\u5186\u4ee5\u4e0b\uff09\u306e\u4eba\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u4ee5\u4e0b\u306e\u300c\u914d\u5076\u8005\u63a7\u9664\u984d\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\u306e\u8868\u300d\u306b\u304a\u3044\u3066\u3001\u914d\u5076\u8005\u63a7\u9664\u984d\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\u304c38\u4e07\u5186\uff08\u8001\u4eba\u63a7\u9664\u914d\u5076\u8005\u306e\u5834\u5408\u306f48\u4e07\u5186\uff09\u3068\u306a\u308b\u914d\u5076\u8005\u304c\u3053\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/kakutei_r7_koujyo.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/kakutei_r7_koujyo.jpg\" alt=\"\u914d\u5076\u8005\u63a7\u9664\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\u306e\u8868\" width=\"552\" height=\"599\" class=\"aligncenter size-full wp-image-83675\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2672.htm\" rel=\"noopener\" target=\"_blank\">No.2672\u2003\u5e74\u672b\u8abf\u6574\u3067\u914d\u5076\u8005\u63a7\u9664\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u6b04\u306f\u3001\u6276\u990a\u89aa\u65cf\u300170\u6b73\u4ee5\u4e0a\u306e\u8001\u4eba\u6276\u990a\u89aa\u65cf\u3001\u5927\u5b66\u751f\u3084\u9ad8\u6821\u751f\u306a\u3069\u3001\u7279\u5225\u306a\u6276\u990a\u5bb6\u65cf\u306a\u3069\u306b\u3064\u3044\u3066\u8a18\u5165\u3059\u308b\u6b04\u3067\u3059\u3002<\/b><\/span>\u6276\u990a\u89aa\u65cf\u306f\u3001\u5e74\u9f62\u306b\u3088\u3063\u3066\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3092\u3059\u308b\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u3067\u8a72\u5f53\u306e\u5e74\u9f62\u306b\u9054\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u4ee4\u548c7\u5e7412\u670831\u65e5\u304c\u6e8016\u6b73\u306e\u8a95\u751f\u65e5\u3067\u3042\u308c\u3070\u3001\u4ee4\u548c7\u5e7412\u670831\u65e5\u6642\u70b9\u306716\u6b73\u306b\u9054\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u4ee4\u548c7\u5e74\u5206\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3084\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u3068\u306f\u5225\u306b\u3001\u672c\u4eba\u3084\u914d\u5076\u8005\u3001\u6276\u990a\u89aa\u65cf\u304c\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3084\u3001\u672c\u4eba\u304c\u3072\u3068\u308a\u89aa\u3084\u5be1\u5a66\u3001\u52e4\u52b4\u5b66\u751f\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u3082\u3001\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u5fc5\u305a\u8a18\u5165\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u300116\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3001\u3044\u308f\u3086\u308b\u300c\u5e74\u5c11\u6276\u990a\u89aa\u65cf\u300d\u306f\u3001\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u5bfe\u8c61\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306b\u304a\u3044\u3066\u8a08\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308b\u305f\u3081\u300116\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u306e\u6b04\u306b\u5fd8\u308c\u305a\u306b\u8a18\u5165\u3059\u308b\u3053\u3068\u3082\u3001\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<h4>\u30fb\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u30fb\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u66f8\u304d\u65b9<\/h4>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.png\" alt=\"\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\" width=\"877\" height=\"418\" class=\"aligncenter size-full wp-image-98985\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.png 877w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8-300x143.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8-768x366.png 768w\" sizes=\"auto, (max-width: 877px) 100vw, 877px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/305-2.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d<\/a><\/p>\n<p>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3084\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3059\u308b\u4eba\u306e\u3001\u6c0f\u540d\u30fb\u500b\u4eba\u756a\u53f7\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56517\/\" data-internallinksmanager029f6b8e52c=\"510\" title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/a>\uff09\u30fb\u5f93\u696d\u54e1\u672c\u4eba\u3068\u306e\u7d9a\u67c4\u3001\u751f\u5e74\u6708\u65e5\u30fb\u4f4f\u6240\uff08\u8ee2\u5c45\u306a\u3069\u306b\u3088\u308a\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5e74\u6708\u65e5\u3068\u7406\u7531\uff09\u3092\u305d\u308c\u305e\u308c\u306e\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306770\u6b73\u4ee5\u4e0a\u306e\u4eba\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u304c\u300c\u672c\u4eba\u3084\u305d\u306e\u914d\u5076\u8005\u306e\u76f4\u7cfb\u5c0a\u5c5e\u3067\u3001\u672c\u4eba\u307e\u305f\u306f\u305d\u306e\u914d\u5076\u8005\u3068\u3044\u3064\u3082\u540c\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u300d\u306b\u8a72\u5f53\u3059\u308c\u3070\u300c\u540c\u5c45\u8001\u89aa\u7b49\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3001\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u300c\u305d\u306e\u4ed6\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u4ed8\u3051\u307e\u3059\u3002<\/p>\n<p>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u304c19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u4eba\u306e\u5834\u5408\u306b\u306f\u3001\u300c\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u4ed8\u3051\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3084\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u304c\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u89aa\u65cf\u300d\u306e\u6b04\u306b\u3007\u3092\u3059\u308b\u306e\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u975e\u5c45\u4f4f\u8005\u3068\u306f\u3001\u300c\u56fd\u5185\u306b\u4f4f\u5c45\u3092\u3082\u3063\u3066\u304a\u3089\u305a\u3001\u306a\u304a\u304b\u3064\u3001\u73fe\u5728\u307e\u30671\u5e74\u4ee5\u4e0a\u5f15\u304d\u7d9a\u3044\u3066\u56fd\u5185\u306b\u4f4f\u3093\u3067\u3044\u306a\u3044\u4eba\u300d\u304c\u8a72\u5f53\u3057\u3001\u3053\u306e\u5834\u5408\u3001\u5225\u9014\u3001\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u4ee4\u548c7\u5e74\u4e2d\u306e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u300d\u306b\u8a18\u5165\u3059\u308b\u91d1\u984d\u306f\u898b\u8fbc\u307f\u91d1\u984d\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5f8c\u65e5\u8981\u4ef6\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3044\u3046\u4e8b\u614b\u3092\u62db\u304b\u306a\u3044\u3088\u3046\u306b\u3001\u5f93\u696d\u54e1\u306b\u306f\u3067\u304d\u308b\u3060\u3051\u6b63\u78ba\u306a\u91d1\u984d\u3092\u8a18\u5165\u3057\u3066\u3082\u3089\u3046\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h4>\u30fb\u975e\u5c45\u4f4f\u8005\u306e\u89aa\u65cf\u306e\u6276\u990a\u63a7\u9664\u5bfe\u8c61<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c5\u5e741\u6708\u3088\u308a\u3001\u975e\u5c45\u4f4f\u8005\u306e\u89aa\u65cf\u306e\u6276\u990a\u63a7\u9664\u5bfe\u8c61\u306e\u5909\u66f4\u304c\u3042\u308a\u3001\u6b21\u306e\u901a\u308a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<div style=\"padding: 20px; margin: 20px 0px; border: 1px solid #333333;\">\n<p>(1) \u5e74\u9f6216\u6b73\u4ee5\u4e0a30\u6b73\u672a\u6e80\u306e\u8005<\/p>\n<p>(2) \u5e74\u9f6270\u6b73\u4ee5\u4e0a\u306e\u8005<\/p>\n<p>(3) \u5e74\u9f6230\u6b73\u4ee5\u4e0a 70 \u6b73\u672a\u6e80\u306e\u8005\u306e\u3046\u3061\u3001\u6b21\u306e\u2460\u304b\u3089\u2462\u307e\u3067\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u8005<\/p>\n<p>\u2460 \u7559\u5b66\u306b\u3088\u308a\u56fd\u5185\u306b\u4f4f\u6240\u53ca\u3073\u5c45\u6240\u3092\u6709\u3057\u306a\u304f\u306a\u3063\u305f\u8005<\/p>\n<p>\u2461 \u969c\u5bb3\u8005<\/p>\n<p>\u2462 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srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u975e\u5c45\u4f4f\u8005_\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.png 799w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u975e\u5c45\u4f4f\u8005_\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8-300x144.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u975e\u5c45\u4f4f\u8005_\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8-768x369.png 768w\" sizes=\"auto, (max-width: 799px) 100vw, 799px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/305-2.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d<\/a><\/p>\n<p>\u300c\u4ee4\u548c7\u5e74\u4e2d\u306e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u300d\u306b\u8a18\u5165\u3059\u308b\u91d1\u984d\u306f\u898b\u8fbc\u307f\u91d1\u984d\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5f8c\u65e5\u8981\u4ef6\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3044\u3046\u4e8b\u614b\u3092\u62db\u304b\u306a\u3044\u3088\u3046\u306b\u3001\u5f93\u696d\u54e1\u306b\u306f\u3067\u304d\u308b\u3060\u3051\u6b63\u78ba\u306a\u91d1\u984d\u3092\u8a18\u5165\u3057\u3066\u3082\u3089\u3046\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h4>\u30fb\u969c\u5bb3\u8005\u3001\u5be1\u5a66\u3001\u3072\u3068\u308a\u89aa\u307e\u305f\u306f\u52e4\u52b4\u5b66\u751f\u306e\u66f8\u304d\u65b9<\/h4>\n<p><a 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class=\"aligncenter size-full wp-image-98987\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u969c\u5bb3\u8005\u3001\u5be1\u5a66\u3001\u3072\u3068\u308a\u89aa\u53c8\u306f\u52e4\u52b4\u5b66\u751f_\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.png 1401w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u969c\u5bb3\u8005\u3001\u5be1\u5a66\u3001\u3072\u3068\u308a\u89aa\u53c8\u306f\u52e4\u52b4\u5b66\u751f_\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8-300x28.png 300w, 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target=\"_blank\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/305-2.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d<\/a><\/p>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u4ed6\u306e\u6240\u5f97\u8005\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49_\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u4ed6\u306e\u6240\u5f97\u8005\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49_\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.png\" alt=\"\u300a\u8a18\u8f09\u4f8b\u300b\u4ed6\u306e\u6240\u5f97\u8005\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49_\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\" width=\"1164\" height=\"92\" class=\"aligncenter size-full wp-image-98988\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u4ed6\u306e\u6240\u5f97\u8005\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49_\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.png 1164w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u4ed6\u306e\u6240\u5f97\u8005\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49_\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8-300x24.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u4ed6\u306e\u6240\u5f97\u8005\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49_\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8-1024x81.png 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u4ed6\u306e\u6240\u5f97\u8005\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49_\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8-768x61.png 768w\" sizes=\"auto, (max-width: 1164px) 100vw, 1164px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/305-2.pdf\" rel=\"noopener\" 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srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b16\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf_\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.png 1259w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b16\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf_\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8-300x42.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b16\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf_\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8-1024x143.png 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b16\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf_\u4ee4\u548c7\u5e74\u5206-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8-768x107.png 768w\" sizes=\"auto, (max-width: 1259px) 100vw, 1259px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/305-2.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d<\/a><\/p>\n<p><span style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09\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<p><span style=\"background-color: #ffff99;\"><b>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u95a2\u308f\u308b\u4fdd\u967a\u6599\u306b\u3064\u3044\u3066\u306e\u60c5\u5831\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span>\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u3066\u3044\u308b\u5065\u5eb7\u4fdd\u967a\u6599\u3084<a 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href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/307.pdf\" rel=\"noopener\" 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href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/307.pdf\" rel=\"noopener\" 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src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8.png\" alt=\"\u4ee4\u548c7\u5e74\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\" width=\"1079\" height=\"770\" class=\"aligncenter size-full wp-image-98995\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8.png 1079w, 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href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_06.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \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<p>\u3053\u306e\u7533\u544a\u66f8\u306f\u3001\u57fa\u790e\u63a7\u9664\u3001\u914d\u5076\u8005\u63a7\u9664\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u3084\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3001\u305d\u3057\u3066\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: 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target=\"_blank\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/306.pdf\" rel=\"noopener\" target=\"_blank\">\u300a\u8a18\u8f09\u4f8b\u300b\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<h4>\u30fb\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/h4>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/kakutei_koujyo_tokubetu.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/kakutei_koujyo_tokubetu-1024x194.jpg\" alt=\"\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\" width=\"1024\" height=\"194\" class=\"aligncenter size-large wp-image-83705\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09\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\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 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href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/kakutei_koujyo_tokubetu.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/kakutei_koujyo_tokubetu-1024x194.jpg\" alt=\"\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\" width=\"1024\" height=\"194\" class=\"aligncenter size-large wp-image-83705\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09\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\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8.png\" alt=\"\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\" width=\"1360\" height=\"165\" class=\"aligncenter size-full wp-image-99023\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8.png 1360w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8-300x36.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8-1024x124.png 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8-768x93.png 768w\" sizes=\"auto, (max-width: 1360px) 100vw, 1360px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09\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\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \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<p>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3068\u306f\u3001\u672c\u4eba\u306e\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u304b\u308915\u4e07\u5186\u3092\u9650\u5ea6\u306b\u3001\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\uff08\u6700\u59271,000\u4e07\u5186\uff09 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\/>\n<div class=\"js-movie-wrap movie-wrap\">\n    <iframe class=\"js-movie-wrap-movie movie-wrap__movie\" data-src=\"https:\/\/www.youtube.com\/embed\/MiJ5zi1wjm4?autoplay=1\" frameborder=\"0\" allow=\"accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe>\n<\/div><\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u308c\u306f\u3001\u4f4f\u5b85\u3092\u8cfc\u5165\u3057\u3001\u305d\u306e\u30ed\u30fc\u30f3\u306e\u652f\u6255\u3044\u3092\u3057\u3066\u3044\u308b\u4eba\u304c\u7533\u544a\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u304c\u9069\u7528\u3067\u304d\u308b\u521d\u3081\u3066\u306e\u5e74\u306f\u3001\u81ea\u5206\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u306e\u3067\u3001\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u308b\u306e\u306f\u30012\u5e74\u76ee\u4ee5\u964d\u306e\u4eba\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u521d\u5e74\u5ea6\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u5834\u5408\u3001\u3053\u306e\u7533\u544a\u66f8\u3068\u300c\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f8 \u517c 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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>\u300d\u306b\u95a2\u3059\u308b\u898b\u76f4\u3057\u3001\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u306e\u5275\u8a2d\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u6539\u6b63\u306b\u4f34\u3063\u3066\u6240\u5f97\u63a7\u9664\u8981\u4ef6\u304c\u5909\u66f4\u3055\u308c\u305f\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u4e3b\u306a\u6539\u6b63\u898f\u5b9a\u3068\u7559\u610f\u4e8b\u9805\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002\u8a73\u3057\u304f\u306f\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3082\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/94813\/\" data-lkc-id=\"602\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u5e74\u672b\u8abf\u65742025\u5e74(\u4ee4\u548c7\u5e74)\u306e\u5909\u66f4\u70b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">2025\u5e74\uff08\u4ee4\u548c7\u5e74\u5ea6\uff09\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u3084\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u65b0\u305f\u306b\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u306e\u5275\u8a2d\u3068\u3044\u3063\u305f\u5927\u304d\u306a\u5909\u66f4\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6276\u990a\u63a7\u9664\u306b\u95a2\u3059\u308b\u300c103\u4e07\u5186\u306e\u58c1\u300d\u304c\u300c123\u4e07\u5186\u306e\u58c1\u300d\u3078\u5b9f\u8cea\u7684\u306b\u5909\u66f4\u3055\u308c\u300119\u6b73\uff5e22\u6b73\u306e\u5b50\u3092\u6301\u3064\u89aa\u306b\u5bfe\u3059\u308b\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b\u306a\u3069\u3001\u591a\u304f\u306e\u5f93\u696d\u54e1\u3084\u305d\u306e\u6276\u990a\u5bb6\u65cf\u306e\u50cd\u304d\u65b9\u306b\u3082\u5f71\u97ff\u304c\u51fa\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u308c\u3089\u306e\u6539\u6b63\u306f\u3001\u7269\u4fa1\u4e0a\u6607\u3078\u306e\u5bfe\u5fdc\u3084\u52b4\u50cd\u529b\u4e0d\u8db3\u306e\u89e3\u6d88\u3092\u76ee\u7684\u3068\u3057\u3066\u304a\u308a\u3001\u7279\u306b\u4f4e\u30fb\u4e2d\u6240\u5f97\u8005\u5c64\u306e\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u30012025\u5e74\uff08\u4ee4\u548c7\u5e74\u5ea6\uff09\u306e\u5e74\u672b\u8abf\u6574\u3067...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u2474 \u57fa\u790e\u63a7\u9664\u984d\u306e\u898b\u76f4\u3057<\/h3>\n<p>\u57fa\u790e\u63a7\u9664\u306e\u984d\u306e\u898b\u76f4\u3057\u304c\u306a\u3055\u308c\u307e\u3057\u305f\u3002\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3001\u6539\u6b63\u3055\u308c\u305f\u57fa\u790e\u63a7\u9664\u984d\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u57fa\u790e\u63a7\u9664\u984d\u306e\u5909\u5316\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th rowspan=\"2\" rel=\"noopener\" target=\"_blank\">\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th colspan=\"2\" rel=\"noopener\" target=\"_blank\">\u6539\u6b63\u5f8c\u306e\u57fa\u790e\u63a7\u9664\u984d<\/th>\n<th>\uff08\u53c2\u8003\uff09\u6539\u6b63\u524d<\/th>\n<\/tr>\n<tr>\n<th>\u4ee4\u548c7\u30fb8\u5e74<\/th>\n<th>\u4ee4\u548c9\u5e74\u4ee5\u5f8c<\/th>\n<th>\u4ee4\u548c6\u5e74<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">132\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">95\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">95\u4e07\u5186<\/td>\n<td rowspan=\"5\" rel=\"noopener\" target=\"_blank\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">132\u4e07\u5186\u8d85336\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">88\u4e07\u5186<\/td>\n<td rowspan=\"4\" rel=\"noopener\" target=\"_blank\">58\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">336\u4e07\u5186\u8d85489\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">68\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">489\u4e07\u5186\u8d85655\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">655\u4e07\u5186\u8d852,350\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e00\u5b9a\u306e\u6240\u5f97\u7bc4\u56f2\u306b\u3064\u3044\u3066\u306f2\u5e74\u9593\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3082\u3001\u3055\u3089\u306b\u6539\u6b63\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u6bce\u5e74\u306e\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u306f\u6628\u5e74\u5ea6\u3068\u306e\u76f8\u9055\u70b9\u3092\u3088\u304f\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm#a-01\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/index.html\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<h3>\u2475 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306e\u898b\u76f4\u3057<\/h3>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u6700\u4f4e\u4fdd\u8a3c\u984d\u304c55\u4e07\u5186\u304b\u308965\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u7d66\u4e0e\u53ce\u5165\u304c190\u4e07\u5186\u8d85\u306e\u5834\u5408\u306b\u306f\u6539\u6b63\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u308c\u306b\u3068\u3082\u306a\u3044\u3001\u4ee4\u548c7\u5e74\u5206\u4ee5\u5f8c\u306e\u300c\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\u300d\u3068\u3001\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u306e\u6539\u6b63\u304c\u306a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p><b>\u3010\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306e\u5909\u5316\u3011<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d66\u4e0e\u53ce\u5165\u91d1\u984d<\/th>\n<th>\u6539\u6b63\u5f8c\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<th>\u6539\u6b63\u524d\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">162.5\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td rowspan=\"3\" rel=\"noopener\" target=\"_blank\">65\u4e07\u5186<\/p>\n<p>\uff08\u6700\u4f4e\u4fdd\u8a3c\u984d\uff09<\/td>\n<td style=\"text-align: left;\">55\u4e07\u5186\uff08\u6700\u4f4e\u4fdd\u8a3c\u984d\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">162.5\u4e07\u5186\u8d85180\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d740\uff05\uff0d10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">180\u4e07\u5186\u8d85190\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d730\uff05\uff0b8\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm#a-01\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u2476 \u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5275\u8a2d<\/h3>\n<p>\u5c45\u4f4f\u8005\u304c19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\uff08\u300c\u7279\u5b9a\u89aa\u65cf\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u63a7\u9664\u3059\u308b\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u304c\u65b0\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002\uff08\u7279\u5b9a\u89aa\u65cf\u306b\u306f\u3001\u540c\u4e00\u751f\u8a08\u306a\u3069\u306e\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\uff09<\/p>\n<p>\u4ee4\u548c6\u5e74\u307e\u3067\u306f\u3001\u5927\u5b66\u751f\u306a\u3069\u306e\u6276\u990a\u89aa\u65cf\u306e\u7d66\u4e0e\u5e74\u53ce\u304c103\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u89aa\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u306b\u304a\u3044\u3066\u300c\u7279\u5b9a\u6276\u990a\u63a7\u9664\uff0863\u4e07\u5186\uff09\u300d\u304c\u9069\u7528\u3055\u308c\u305a\u3001\u89aa\u306e\u624b\u53d6\u308a\u304c\u6e1b\u308b\u3068\u3044\u3046\u554f\u984c\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u4ee4\u548c7\u5e74\u5ea6\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u300c19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u5e74\u53ce\u304c123\u4e07\u5186\u3092\u8d85\u3048\u3066\u3082188\u4e07\u5186\u307e\u3067\u306f\u7de9\u3084\u304b\u306b\u63a7\u9664\u984d\u3092\u6e1b\u3089\u3059\u4ed5\u7d44\u307f\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p><b>\u3010\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u984d\u3011<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th>\u6276\u990a\u89aa\u65cf\u306e\u7d66\u4e0e\u53ce\u5165\u91d1\u984d<\/th>\n<th>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">123\u4e07\u5186\u8d85 150\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">63 \u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">150\u4e07\u5186\u8d85 155\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">61 \u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">155\u4e07\u5186\u8d85 160\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">51 \u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">160\u4e07\u5186\u8d85 165\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">41 \u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">165\u4e07\u5186\u8d85 170\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">31 \u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">170\u4e07\u5186\u8d85 175\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">21\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">175\u4e07\u5186\u8d85 180\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">11 \u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">180\u4e07\u5186\u8d85 185\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">185\u4e07\u5186\u8d85 188\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">3\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm#a-01\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u2477 \u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u306e\u6539\u6b63<\/h3>\n<p>\u57fa\u790e\u63a7\u9664\u984d\u306e\u898b\u76f4\u3057\u306b\u3088\u308a\u3001\u6276\u990a\u63a7\u9664\u7b49\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u8981\u4ef6\u300d\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u91d1\u984d\u8981\u4ef6\u7b49<\/th>\n<th>\u6539\u6b63\u5f8c<\/th>\n<th>\u6539\u6b63\u524d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u89aa\u65cf\u3001\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005<\/p>\n<p>\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u8981\u4ef6<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u3072\u3068\u308a\u89aa\u306e\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5b50<br \/>\n\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u306e\u5408\u8a08\u984d\u306e\u8981\u4ef6<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u52e4\u52b4\u5b66\u751f\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u8981\u4ef6<\/td>\n<td style=\"text-align: left;\">85\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">75\u4e07\u5186\u4ee5\u4e0b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm#a-01\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u3082\u3057\u5e74\u672b\u8abf\u6574\u3092\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u3089\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3092\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u5404\u7a2e\u63a7\u9664\u306e\u7533\u544a\u304c\u5e74\u672b\u8abf\u6574\u3067\u3067\u304d\u306a\u304f\u306a\u308a\u3001\u7a0e\u91d1\u306b\u904e\u4e0d\u8db3\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u7b49\u306b\u3082\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u4e07\u304c\u4e00\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u5bfe\u5fdc\u3092\u53d6\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4f1a\u793e\u304c\u5e74\u672b\u8abf\u6574\u95a2\u9023\u66f8\u985e\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u524d\u306e\u5834\u5408<\/h3>\n<p>\u307e\u305a\u306f\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u3053\u3068\u3092\u3001\u3059\u3050\u306b\u62c5\u5f53\u8005\u306b\u9023\u7d61\u3057\u307e\u3057\u3087\u3046\u3002<br 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