{"id":3014,"date":"2016-10-20T16:57:46","date_gmt":"2016-10-20T07:57:46","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=3014"},"modified":"2026-10-05T16:07:22","modified_gmt":"2026-10-05T07:07:22","slug":"the-year%e2%80%90end-tax-adjustment-journalization","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/3014\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u306e\u4ed5\u8a33\u306f\u3069\u3046\u8a18\u5e33\u3059\u308b\uff1f\u52d8\u5b9a\u79d1\u76ee\u306e\u8003\u3048\u65b9\u30682026\u5e74\uff08\u4ee4\u548c8\u5e74\uff09\u5206\u306e\u5909\u66f4\u70b9\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u5e74\u672b\u8abf\u6574\u306e\u4ed5\u8a33\u3068\u52d8\u5b9a\u79d1\u76ee\u306f\uff1f<\/div>\n<p><strong>\u5e74\u672b\u8abf\u6574\u306e\u4ed5\u8a33\u306f\u300c\u9810\u308a\u91d1\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\uff09\u300d\u52d8\u5b9a\u3092\u4f7f\u3063\u3066\u3001\u6bce\u6708\u306e\u6982\u7b97\u5fb4\u53ce\u3068\u5e74\u9593\u306e\u6b63\u78ba\u306a\u7a0e\u984d\u3068\u306e\u5dee\u984d\u3092\u7cbe\u7b97\u3059\u308b\u51e6\u7406\u3067\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u9810\u308a\u91d1\u300d\u3067\u9084\u4ed8\u984d\u3092\u501f\u65b9\u8a08\u4e0a<\/li>\n<li>\u9084\u4ed8\u304c\u591a\u3044\u7406\u7531\u306f\u5404\u7a2e\u63a7\u9664\u306e\u5e74\u672b\u7533\u544a\u306e\u4ed5\u7d44\u307f<\/li>\n<li>2026\u5e74\u5206\u306f\u7a0e\u5236\u6539\u6b63\u3067\u9084\u4ed8\u984d\u304c\u4f8b\u5e74\u3088\u308a\u5897\u52a0\u898b\u8fbc\u307f<\/li>\n<\/ul>\n<p>Q. 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id=\"post-below-intro\"><\/div><h2>\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3059\u308b\u300c\u9810\u308a\u91d1\u300d\u3068\u306f\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3059\u308b\u306e\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u3066\u3044\u308b\u300c\u9810\u308a\u91d1\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\uff09\u300d\u3067\u3059\u3002\u4f1a\u793e\u306f\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u3066\u6240\u5f97\u7a0e\u3092\u6982\u7b97\u3067\u5fb4\u53ce\u30fb\u4fdd\u7ba1\u3057\u3066\u304a\u308a\u3001\u5e74\u672b\u8abf\u6574\u3067\u306f\u3053\u306e\u9810\u308a\u91d1\u306e\u6b8b\u9ad8\u3068\u5b9f\u969b\u306e\u5e74\u7a0e\u984d\u3068\u306e\u5dee\u984d\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99\"><strong>\u4ed5\u8a33\u306e\u89b3\u70b9\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u306f\u300c\u9810\u308a\u91d1\u52d8\u5b9a\u306e\u6b8b\u9ad8\u3092\u30011\u5e74\u9593\u306e\u6b63\u3057\u3044\u6240\u5f97\u7a0e\u984d\u306b\u5408\u308f\u305b\u8fbc\u3080\u4f5c\u696d\u300d\u3068\u6349\u3048\u308b\u3068\u7406\u89e3\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/span>\u4ee5\u4e0b\u3067\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u4ed5\u8a33\u304b\u3089\u5e74\u672b\u8abf\u6574\u6708\u306e\u4ed5\u8a33\u307e\u3067\u3001\u9806\u3092\u8ffd\u3063\u3066\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6bce\u6708\u306e\u7d66\u4e0e\u4ed5\u8a33\u306f\u3069\u3046\u8a18\u5e33\u3059\u308b\uff1f\u52d8\u5b9a\u79d1\u76ee\u306e\u57fa\u672c\u3092\u78ba\u8a8d<\/h2>\n<p>\u6bce\u6708\u306e\u7d66\u4e0e\u4ed5\u8a33\u306f\u3001\u300c\u7d66\u4e0e\u652f\u7d66\u6642\u300d\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u6642\u300d\u300c\u5e74\u672b\u8abf\u6574\u6708\u300d\u3068\u3044\u30463\u3064\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u62bc\u3055\u3048\u308b\u3053\u3068\u304c\u57fa\u672c\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u3067\u4f7f\u7528\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3068\u4ed5\u8a33\u4f8b\u3092\u5177\u4f53\u7684\u306b\u898b\u3066\u3044\u304d\u307e\u3059\u3002\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u4ed5\u8a33\u4f8b\u306b\u767b\u5834\u3059\u308b\u6570\u5b57\u306f\u4ed5\u7d44\u307f\u3092\u8aac\u660e\u3059\u308b\u305f\u3081\u306e\u4f8b\u793a\u3067\u3042\u308a\u3001\u5b9f\u969b\u306e\u91d1\u984d\u3092\u793a\u3059\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u7d66\u4e0e\u652f\u7d66\u6642\uff08\u6bce\u6708\uff09\u306e\u4ed5\u8a33\u3068\u52d8\u5b9a\u79d1\u76ee<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u7d66\u4e0e\u652f\u7d66\u6642\u306f\u3001\u7dcf\u652f\u7d66\u984d\u3092\u501f\u65b9\u306b\u300c\u7d66\u4e0e\u624b\u5f53\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u8cb8\u65b9\u306b\u306f\u6e90\u6cc9\u6240\u5f97\u7a0e\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u30fb\u96c7\u7528\u4fdd\u967a\u6599\u30fb\u4f4f\u6c11\u7a0e\uff08\u7279\u5225\u5fb4\u53ce\u5206\uff09\u306a\u3069\u306e\u5929\u5f15\u304d\u984d\u3092\u300c\u9810\u308a\u91d1\u300d\u3001\u5dee\u5f15\u652f\u7d66\u984d\u3092\u300c\u73fe\u91d1\u9810\u91d1\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-126812\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2016\/10\/doc-image-i0.png\" alt=\"\" \/><\/p>\n<p>\u300c\u73fe\u91d1\u9810\u91d1\u300d\u306f\u3001\u5404\u793e\u306e\u652f\u6255\u3044\u30b5\u30a4\u30af\u30eb\u306b\u3088\u3063\u3066\u300c\u672a\u6255\u91d1\u300d\u3084\u300c\u672a\u6255\u8cbb\u7528\u300d\u3092\u7528\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\uff08\u4f8b\uff1a\u6708\u672b\u7de0\u3081\u7fcc20\u65e5\u6255\u3044\u306e\u5834\u5408\u306a\u3069\uff09\u3002\u307e\u305f\u3001\u96c7\u7528\u4fdd\u967a\u6599\u3092\u5e741\u56de\u306e\u7d0d\u4ed8\u6642\u306b\u307e\u3068\u3081\u3066\u51e6\u7406\u3057\u3001\u300c\u7acb\u66ff\u91d1\u300d\u3067\u8d77\u7968\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u306f\u3001\u7d66\u4e0e\u652f\u7d66\u6642\u306b\u7acb\u66ff\u91d1\u3092\u53d6\u308a\u5d29\u3059\u51e6\u7406\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6bce\u6708\u5f93\u696d\u54e1\u306b\u652f\u6255\u3046\u3079\u304d\u7d66\u4e0e\u3092100\u3068\u3059\u308b\u3068\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u3084\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u96c7\u7528\u4fdd\u967a\u6599\u3001\u7279\u5225\u5fb4\u53ce\u306e\u4f4f\u6c11\u7a0e\u3092\u9810\u308a\u91d1\u3068\u3057\u3066\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u3001\u5dee\u3057\u5f15\u3044\u305f\u5dee\u984d\u3092\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3059\u308b\u3001\u3068\u3044\u3046\u8003\u3048\u65b9\u3067\u3059\u3002\u4f1a\u793e\u306b\u3088\u3063\u3066\u4f7f\u7528\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3084\u91d1\u984d\u306e\u5185\u8a33\u306b\u9055\u3044\u306f\u3042\u3063\u3066\u3082\u3001\u57fa\u672c\u7684\u306a\u4ed5\u8a33\u306e\u578b\u306f\u5171\u901a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u6240\u5f97\u7a0e\u7d0d\u4ed8\u6642\uff08\u6bce\u6708\uff09\u306e\u4ed5\u8a33<\/h3>\n<p>\u7d66\u4e0e\u304b\u3089\u9810\u304b\u3063\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5fb4\u53ce\u3057\u305f\u65e5\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u3078\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u4ed5\u8a33\u4e0a\u306f\u3001\u501f\u65b9\u306e\u300c\u9810\u308a\u91d1\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\uff09\u300d\u3092\u53d6\u308a\u5d29\u3057\u3001\u8cb8\u65b9\u306b\u300c\u73fe\u91d1\u9810\u91d1\u300d\u3092\u8a08\u4e0a\u3059\u308b\u5f62\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-126813\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2016\/10\/doc-image-i1.png\" alt=\"\" \/><\/p>\n<p>\u7a0e\u7406\u58eb\u5831\u916c\u306a\u3069\u7d66\u4e0e\u4ee5\u5916\u306e\u652f\u6255\u3044\u3067\u767a\u751f\u3057\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u3082\u3042\u308f\u305b\u3066\u7d0d\u4ed8\u3059\u308b\u305f\u3081\u3001\u524d\u6708\u306e\u7d66\u4e0e\u4ed5\u8a33\u3067\u8a08\u4e0a\u3057\u305f\u300c\u9810\u308a\u91d1\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\uff09\u300d\u306e\u91d1\u984d\u3068\u3001\u5b9f\u969b\u306e\u7d0d\u4ed8\u984d\u304c\u4e00\u81f4\u3057\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u57fa\u672c\u7684\u306a\u6d41\u308c\u3068\u3057\u3066\u306f\u3001\u524d\u6708\u5206\u306e\u300c\u9810\u308a\u91d1\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\uff09\u300d\u306f\u7fcc\u670810\u65e5\u306e\u7d0d\u4ed8\u306b\u3088\u3063\u3066\u7cbe\u7b97\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u306a\u304a\u3001\u7d66\u4e0e\u306e\u652f\u7d66\u4eba\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u4e8b\u696d\u8005\u306f\u3001\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u51fa\u306b\u3088\u308a\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u307e\u3068\u3081\u3066\u5e742\u56de\u7d0d\u4ed8\u3059\u308b\u300c\u7d0d\u671f\u306e\u7279\u4f8b\u300d\u3092\u5229\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2505.htm\" target=\"_blank\" rel=\"noopener\">No.2505 \u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u3068\u7d0d\u671f\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u6708\uff0812\u6708\uff09\u306e\u4ed5\u8a33\u3068\u9084\u4ed8\u91d1\u306e\u51e6\u7406<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u9084\u4ed8\u91d1\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u300112\u6708\u5ea6\uff08\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f1\u6708\u5ea6\u306a\u3069\uff09\u306e\u7d66\u4e0e\u4ed5\u8a33\u306b\u3001\u501f\u65b9\u306b\u300c\u9810\u308a\u91d1\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\uff09\u300d\u52d8\u5b9a\u304c\u767b\u5834\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-126814\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2016\/10\/doc-image-i2.png\" alt=\"\" \/><\/p>\n<p>\u3053\u306e\u3068\u304d\u3001\u501f\u65b9\u306e\u300c\u9810\u308a\u91d1\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\uff09\u300d\u306e\u91d1\u984d\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u7d50\u679c\u3068\u3057\u3066\u5f93\u696d\u54e1\u3078\u9084\u4ed8\u3059\u308b\u91d1\u984d\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u8cb8\u65b9\u306f\u901a\u5e38\u306e\u6708\u3068\u540c\u69d8\u306b\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u542b\u3080\u9810\u308a\u91d1\u306e12\u6708\u5ea6\u5206\u304c\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<span style=\"background-color: #ffff99\"><strong>\u5e74\u672b\u8abf\u6574\u306e\u57fa\u672c\u7684\u306a\u4ed5\u8a33\u306e\u6d41\u308c\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u4ed5\u8a33\u3067\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u9810\u304b\u308a\u3001\u7fcc\u670810\u65e5\u306b\u524d\u6708\u5206\u3092\u7d0d\u4ed8\u3057\u300112\u6708\u306b\u5e74\u9593\u306e\u7cbe\u7b97\u3092\u884c\u3063\u3066\u5dee\u984d\u3092\u9084\u4ed8\u30fb\u307e\u305f\u306f\u8ffd\u52a0\u5fb4\u53ce\u3059\u308b\u3001\u3068\u3044\u3046\u4e00\u9023\u306e\u6d41\u308c\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u306a\u304a\u30012026\u5e74\uff08\u4ee4\u548c8\u5e74\uff09\u5206\u306f\u7a0e\u5236\u6539\u6b63\u306e\u5f71\u97ff\u3067\u9084\u4ed8\u984d\u304c\u3053\u308c\u307e\u3067\u3088\u308a\u5927\u304d\u304f\u306a\u308b\u30b1\u30fc\u30b9\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u8a73\u7d30\u306f\u6b21\u7ae0\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u306a\u305c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u6bce\u6708\u9810\u304b\u308a\u3001\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3059\u308b\u306e\u304b\uff1f<\/h2>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u6bce\u6708\u5f93\u696d\u54e1\u304b\u3089\u9810\u304b\u3063\u3066\u7fcc\u6708\u306b\u7a0e\u52d9\u7f72\u3078\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u306a\u305c\u5e74\u672b\u8abf\u6574\u3067\u6539\u3081\u3066\u904e\u4e0d\u8db3\u3092\u7cbe\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u306e\u7ae0\u3067\u306f\u3001\u305d\u306e\u7406\u7531\u30682026\u5e74\u5206\u306e\u6700\u65b0\u306e\u5236\u5ea6\u5909\u66f4\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u3092\u3059\u308b\u76ee\u7684<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u3001\u5404\u7a2e\u63a7\u9664\u3092\u6b63\u3057\u304f\u53cd\u6620\u3055\u305b\u305f\u3046\u3048\u3067\u3001\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u7d0d\u4ed8\u984d\u306e\u5dee\u984d\u3092\u9084\u4ed8\u307e\u305f\u306f\u8ffd\u52a0\u5fb4\u53ce\u3059\u308b\u305f\u3081\u306b\u884c\u3044\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306b\u306f\u3001\u5404\u4eba\u306e\u4e8b\u60c5\u306b\u5fdc\u3058\u305f\u3055\u307e\u3056\u307e\u306a\u63a7\u9664\u5236\u5ea6\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u914d\u5076\u8005\u3084\u6276\u990a\u5bb6\u65cf\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u53d7\u3051\u3089\u308c\u308b\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u3084\u300c\u6276\u990a\u63a7\u9664\u300d\u3001\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306b\u5fdc\u3058\u3066\u53d7\u3051\u3089\u308c\u308b\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u300d\u3084\u300c\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u300d\u306a\u3069\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u5404\u4eba\u306e\u4e8b\u60c5\u3092\u66f8\u985e\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u3001\u6982\u7b97\u3067\u5fb4\u53ce\u3057\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u5bfe\u3057\u3001\u6b63\u3057\u304f\u63a7\u9664\u3092\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u3092\u3059\u308b\u3068\u591a\u304f\u306e\u5834\u5408\u300c\u9084\u4ed8\u300d\u306b\u306a\u308b\u306e\u306f\u306a\u305c\u304b<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u306f\u300c\u5dee\u984d\u306e\u9084\u4ed8\u3082\u3057\u304f\u306f\u8ffd\u52a0\u5fb4\u53ce\u300d\u304c\u751f\u3058\u307e\u3059\u304c\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u8ffd\u52a0\u5fb4\u53ce\u3067\u306f\u306a\u304f\u9084\u4ed8\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5404\u7a2e\u63a7\u9664\u5236\u5ea6\u304c\u300c\u5e74\u306e\u9014\u4e2d\u3067\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u304c\u3042\u3063\u305f\u306e\u3067\u63a7\u9664\u3057\u3066\u304f\u3060\u3055\u3044\u300d\u3068\u3001\u5e74\u672b\u306b\u307e\u3068\u3081\u3066\u7533\u544a\u3059\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u5404\u7a2e\u63a7\u9664\u304c\u672a\u9069\u7528\u306e\u72b6\u614b\u3067\u6bce\u6708\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3057\u3066\u304a\u304d\uff08\u6276\u990a\u5bb6\u65cf\u7b49\u306e\u63a7\u9664\u306f\u524d\u5e74\u306e\u7533\u544a\u5185\u5bb9\u304c\u6bce\u6708\u306e\u5fb4\u53ce\u306b\u53cd\u6620\u3055\u308c\u307e\u3059\uff09\u3001\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u9069\u7528\u306e\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u9084\u4ed8\u304c\u751f\u3058\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u4f8b\u3048\u3070\u4fdd\u967a\u6599\u306b\u3064\u3044\u3066\u306f\u300c\u4eca\u5e74\u306f\u3053\u308c\u304f\u3089\u3044\u652f\u6255\u3046\u4e88\u5b9a\u300d\u3067\u3042\u3063\u3066\u3082\u3001\u5b9f\u969b\u306b\u306f\u9014\u4e2d\u3067\u89e3\u7d04\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u79cb\u9803\u306b\u9001\u3089\u308c\u3066\u304f\u308b\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u306e\u8a3c\u660e\u66f8\uff08\u6255\u8fbc\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style=\"background-color: #ffff99\"><strong>2026\u5e74\uff08\u4ee4\u548c8\u5e74\uff09\u5206\u306f\u3001\u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u3055\u3089\u306a\u308b\u62e1\u5145\u306b\u3088\u308a\u3001\u7d66\u4e0e\u53ce\u5165\u30d9\u30fc\u30b9\u306e\u8ab2\u7a0e\u6700\u4f4e\u9650\u304c178\u4e07\u5186\u307e\u3067\u5e83\u304c\u308a\u307e\u3059\u3002<\/strong><\/span>\u3053\u306e\u7279\u4f8b\u5206\u306f\u6708\u6b21\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u306f\u53cd\u6620\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u591a\u304f\u306e\u5f93\u696d\u54e1\u3067\u5e74\u672b\u8abf\u6574\u6642\u306e\u9084\u4ed8\u984d\u304c\u4f8b\u5e74\u3088\u308a\u5927\u304d\u304f\u306a\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u57fa\u790e\u63a7\u9664\uff08\u672c\u5247\uff09\u304c58\u4e07\u5186\u304b\u308962\u4e07\u5186\u306b\u3001\u5408\u8a08\u6240\u5f97489\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306e\u7279\u4f8b\u52a0\u7b97\u304c\u6700\u592742\u4e07\u5186\uff08\u5408\u8a08\u3067\u6700\u5927104\u4e07\u5186\uff09\u306b\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u304c74\u4e07\u5186\uff08\u672c\u524769\u4e07\u5186\uff0b\u7279\u4f8b5\u4e07\u5186\uff09\u306b\u3001\u305d\u308c\u305e\u308c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002\u3042\u308f\u305b\u3066\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u3082\u300c\u5408\u8a08\u6240\u5f9758\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165123\u4e07\u5186\u4ee5\u4e0b\uff09\u300d\u304b\u3089\u300c\u5408\u8a08\u6240\u5f9762\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165136\u4e07\u5186\u4ee5\u4e0b\uff09\u300d\u306b\u7de9\u548c\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 45.8%\">\n<col style=\"width: 26.6%\">\n<col style=\"width: 27.7%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u9805\u76ee<\/strong><\/th>\n<th style=\"text-align: center\"><strong>2025\u5e74\uff08\u4ee4\u548c7\u5e74\uff09\u5206<\/strong><\/th>\n<th style=\"text-align: center\"><strong>2026\u5e74\uff08\u4ee4\u548c8\u5e74\uff09\u5206<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u57fa\u790e\u63a7\u9664\uff08\u672c\u5247\uff09<\/td>\n<td style=\"text-align: left\">58\u4e07\u5186<\/td>\n<td style=\"text-align: left\">62\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u57fa\u790e\u63a7\u9664\u306e\u7279\u4f8b\u52a0\u7b97\uff08\u5408\u8a08\u6240\u5f97489\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left\">\uff0b37\u4e07\u5186\uff08\u6700\u592795\u4e07\u5186\uff09<\/td>\n<td style=\"text-align: left\">\uff0b42\u4e07\u5186\uff08\u6700\u5927104\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff08\u6700\u4f4e\u4fdd\u969c\u984d\uff09<\/td>\n<td style=\"text-align: left\">65\u4e07\u5186<\/td>\n<td style=\"text-align: left\">74\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\uff08\u7d66\u4e0e\u53ce\u5165\u63db\u7b97\uff09<\/td>\n<td style=\"text-align: left\">123\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left\">136\u4e07\u5186\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u8ab2\u7a0e\u6700\u4f4e\u9650\u306e\u76ee\u5b89\uff08\u7d66\u4e0e\u53ce\u5165\uff09<\/td>\n<td style=\"text-align: left\">160\u4e07\u5186<\/td>\n<td style=\"text-align: left\">178\u4e07\u5186<\/td>\n<\/tr>\n<\/table>\n<p><span style=\"background-color: 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href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/01.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" target=\"_blank\" 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