{"id":3026,"date":"2016-03-31T14:36:09","date_gmt":"2016-03-31T05:36:09","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=3026"},"modified":"2025-10-01T18:58:08","modified_gmt":"2025-10-01T09:58:08","slug":"the-year-end-tax-adjustment-side-job","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/3026\/","title":{"rendered":"\u30102025\u5e74\u3011\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u306e\u5e74\u672b\u8abf\u6574\u306f\u3069\u3046\u3059\u308b\uff1f\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba"},"content":{"rendered":"<p>\u5e74\u672b\u306b\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306e\u65b9\u304c\u5fc5\u305a\u884c\u3046\u624b\u7d9a\u304d\u3068\u3044\u3048\u3070\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u300d\u3067\u3059\u3002\u6b63\u793e\u54e1\u304c\u5bfe\u8c61\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u3064\u4eba\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u5e74\u672b\u8abf\u6574\u306f\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u4eba\u3005\u3082\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u304c\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u3068\u306a\u3089\u306a\u3044\u5834\u5408\u306e\u6761\u4ef6\u3092\u89e3\u8aac\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306b\u3064\u3044\u3066\u3082\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n   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style=\"background-color: #ffff99;\"><b>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u50cd\u304f\u4eba\u3005\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u3082\u305d\u3082\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u4f1a\u793e\u304c\u7d66\u4e0e\u652f\u6255\u3044\u3092\u3059\u308b\u5f93\u696d\u54e1\u3092\u5bfe\u8c61\u306b\u3001\u7d66\u4e0e\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3057\u3066\u3044\u308b\u6240\u5f97\u7a0e\u984d\u3092\u7cbe\u7b97\u3059\u308b\u305f\u3081\u306b\u884c\u3046\u3082\u306e\u3067\u3059\u3002\u4f1a\u793e\u306f\u3001\u5e74\u672b\u8abf\u6574\u30671\u5e74\u9593\u306e\u6240\u5f97\u3092\u8a08\u7b97\u3057\u3001\u5404\u7a2e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u3092\u9069\u7528\u3057\u3066\u6240\u5f97\u7a0e\u3092\u7b97\u51fa\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u3044\u308b\u5206\u306e\u5dee\u984d\u3092\u3001\u9084\u4ed8\u3082\u3057\u304f\u306f\u5fb4\u53ce\u3057\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3068\u304d\u304f\u3068\u3001\u300c\u6b63\u793e\u54e1\u3092\u5bfe\u8c61\u3068\u3057\u305f\u3082\u306e\u300d\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u7d66\u4e0e\u3068\u3057\u3066\u8cc3\u91d1\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3082\u3001\u6708\u3005\u306e\u7d66\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u306f\u5909\u308f\u308a\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u542b\u307e\u308c\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308b\u4eba\u306f\uff1f<\/h2>\n<p>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306f\u300c\u539f\u5247\u3068\u3057\u3066\u300d\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3068\u8aac\u660e\u3057\u307e\u3057\u305f\u3002\u300c\u539f\u5247\u3068\u3057\u3066\u300d\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u6761\u4ef6\u306b\u3088\u3063\u3066\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u3068\u306a\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u6761\u4ef6\u3068\u306a\u3089\u306a\u3044\u5834\u5408\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306b\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u3001\u5f93\u696d\u54e1\u304c\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u305f\u5404\u7a2e\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u57fa\u306b\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u30661\u5e74\u9593\u306e\u6b63\u78ba\u306a\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3057\u3001\u56fd\u306b\u7d0d\u4ed8\u3059\u308b\u305f\u3081\u306b\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u306f\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\uff08\u4ee5\u4e0b\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\uff09\u3092\u63d0\u51fa\u3057\u305f\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u3001\u7a0e\u6cd5\u4e0a\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"background-color: #ffff99;\"><b>\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u306a\u3069\u3067\u52e4\u52d9\u3057\u3066\u3044\u3066\u3001\u3053\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u306e\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u306f\u3001\u4f1a\u793e\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/b><\/p>\n<p>\u307e\u305f\u3001\u5e74\u672b\u8abf\u6574\u306f\u305d\u306e\u540d\u306e\u901a\u308a\u5e74\u672b\u306e12\u6708\u306b\u884c\u3046\u3082\u306e\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e0a\u8a18\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u524d\u63d0\u3068\u3057\u3066\u3001\u300c1\u5e74\u3092\u901a\u3058\u3066\u52e4\u52d9\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u300d\u3092\u5bfe\u8c61\u3068\u3059\u308b\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u4ee5\u5916\u306b\u3001\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u5834\u5408\u306a\u3069\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba<\/span><\/div>\n<ol class=\"summary-box__list 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target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/nencho_all.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f<\/a>\u300d<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3068\u306f<\/h3>\n<p>\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u4eba<\/span><\/div>\n<ol class=\"summary-box__list 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href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/nencho_all.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d<\/a><\/p>\n<h3>\u5e74\u53ce123\u4e07\u5186\u4ee5\u4e0b\u306e\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5e74\u672b\u8abf\u6574\u306f\uff1f<\/h3>\n<p>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u50cd\u3044\u3066\u3044\u308b\u4eba\u306f\u3001\u300c\u5e74\u53ce103\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u7a0e\u91d1\u304c\u3068\u3089\u308c\u306a\u3044\u300d\u3068\u3044\u3046\u8a71\u3092\u8033\u306b\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u308c\u307e\u3067\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u3068<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u306e\u95a2\u4fc2\u304b\u3089\u3001\u7d66\u4e0e\u6240\u5f97\u304c103\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u6240\u5f97\u7a0e\u984d\u304c\u30bc\u30ed\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u30012025\u5e7412\u67081\u65e5\u306e\u6cd5\u6539\u6b63\u306b\u3088\u308a\u6240\u5f97\u7a0e\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u3068\u306a\u308b\u9650\u5ea6\u984d\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-1.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-1.png\" alt=\"\u5e74\u53ce123\u4e07\u5186\u57fa\u790e\u63a7\u9664\u984d\u6539\u6b63\" width=\"567\" height=\"227\" class=\"aligncenter size-full wp-image-99162\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-1.png 567w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-1-300x120.png 300w\" sizes=\"auto, (max-width: 567px) 100vw, 567px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-1.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-1.png\" alt=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u6539\u6b6365\u4e07\u5186\" width=\"567\" height=\"150\" class=\"aligncenter size-full wp-image-99163\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-1.png 567w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-1-300x79.png 300w\" sizes=\"auto, (max-width: 567px) 100vw, 567px\" \/><\/a><\/p>\n<p>\u5f15\u7528\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>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0025004-025.pdf#page=2\" 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\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\uff09<\/a>\u300d<\/p>\n<p>\u3068\u3044\u3063\u3066\u3082\u3001\u5358\u7d14\u306b\u300c\u5e74\u53ce123\u4e07\u5186\u4ee5\u4e0b\u3060\u304b\u3089\u300d\u3068\u3044\u3046\u57fa\u6e96\u3067\u3001\u6708\u3005\u306e\u7d66\u4e0e\u304b\u3089\u6240\u5f97\u7a0e\u304c\u5f15\u304b\u308c\u306a\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5e74\u53ce123\u4e07\u5186\u4ee5\u4e0b\u306e\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u304c\u3001\u81ea\u52d5\u7684\u306b\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3068\u3082\u9055\u3044\u307e\u3059\u3002<\/p>\n<p>\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u308b\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u3044\u3044\u3001\u3053\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u8868\u306b\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u6982\u7b97\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8ff0\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5f93\u696d\u54e1\u306f\u3001\u305d\u306e\u6708\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u7b49\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u304c8\u4e078,000\u5186\u672a\u6e80\u3067\u3042\u308b\u5834\u5408\u306b\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c0\u5186\u3068\u306a\u308a\u3001\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u308b\u6240\u5f97\u7a0e\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001<span style=\"background-color: 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title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u304c123\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u3001\u7d66\u4e0e\u304c10\u4e075,000\u5186\u4ee5\u4e0a\u306e\u6708\u304c\u3042\u308c\u3070\u3001\u305d\u306e\u6708\u306f\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u5f15\u304b\u308c\u307e\u3059\u3002\u305f\u30601\u5e74\u9593\u306e\u5408\u8a08\u3067\u306f\u672c\u6765\u306e\u6240\u5f97\u7a0e\u984d\u306f\u30bc\u30ed\u3067\u3059\u306e\u3067\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u305f\u3042\u3068\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u5168\u984d\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c7\u5e7412\u6708\u306e\u6cd5\u6539\u6b63\u65bd\u884c\u306b\u3088\u308a\u3001\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u57fa\u790e\u63a7\u9664\u304c48\u4e07\u5186\u304b\u308995\u4e07\u5186\u3068\u306a\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u966465\u4e07\u5186\u3092\u52a0\u3048\u3066\u975e\u8ab2\u7a0e\u67a0\u304c160\u4e07\u5186\u306b\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u5e74\u53ce\u306e\u58c1\u306f103\u4e07\u5186\u304b\u3089160\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5f93\u696d\u54e1\u3067\u3001\u4e0a\u8ff0\u306e\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u306e\u6761\u4ef6\u306b\u5408\u81f4\u3059\u308b\u5834\u5408\u306f\u3001\u5e74\u53ce\u984d\u306b\u9650\u3089\u305a\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u70b9\u3067\u3059\u3002<\/p>\n<p>\u5e74\u53ce123\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304c8\u4e078,000\u5186\u672a\u6e80\uff08\u4ee4\u548c8\u5e741\u67081\u65e5\u4ee5\u964d\u306f10\u4e075,000\u5186\u672a\u6e80\uff09\u3067\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u30bc\u30ed\u306e\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3042\u3063\u3066\u3082\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u3092\u4ea4\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u4f1a\u793e\u306b\u306f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<span style=\"background-color: #ffff99;\"><b>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u50cd\u304f\u4eba\u306f\u3001\u5e74\u53ce160\u4e07\u5186\u3068\u3044\u3046\u57fa\u6e96\u304c\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u6761\u4ef6\u306b\u306a\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306e\u6709\u7121\u304c\u5927\u524d\u63d0\u3068\u306a\u308b\u70b9\u3092\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/b><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u306e\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5e74\u672b\u8abf\u6574<\/h2>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u3067\u52e4\u52d9\u3059\u308b\u5f93\u696d\u54e1\u304c\u3044\u308b\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u306f\u3001\u7279\u6bb5\u306e\u4e8b\u60c5\u304c\u306a\u3044\u9650\u308a\u7d66\u4e0e\u652f\u6255\u984d\u304c\u591a\u3044\u65b9\u306e\u52e4\u52d9\u5148\u3067\u884c\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u52e4\u52d9\u5148\u3092\u8907\u6570\u6301\u3064\u5834\u5408\u306b\u306f\u3001\u7d66\u4e0e\u984d\u306e\u591a\u3044\u52e4\u52d9\u5148\u3092\u300c\u672c\u696d\u300d\u3068\u3057\u3001\u4e3b\u305f\u308b\u52e4\u52d9\u5148\u3067\u3042\u308b\u672c\u696d\u306e\u4f1a\u793e\u306b\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u305d\u3053\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h3>\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408<\/h3>\n<p>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u53d7\u3051\u305f\u52e4\u52d9\u5148\u304c\u300c\u672c\u696d\u300d\u3001\u305d\u308c\u4ee5\u5916\u306e\u52e4\u52d9\u5148\u306f\u300c\u526f\u696d\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8\u306f\u53ce\u5165\u306e\u591a\u3044\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3059\u308b\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u526f\u696d\u306b\u8a72\u5f53\u3059\u308b<b>\u6240\u5f97\u306e\u5408\u8a08\u91d1\u984d\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u5225\u9014\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/b>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u526f\u696d\u6240\u5f97\u304c20\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u306e\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u3068\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41440\/\" data-internallinksmanager029f6b8e52c=\"129\" title=\"\u7121\u7533\u544a\u52a0\u7b97\u7a0e\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/a>\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5ef6\u6ede\u7a0e\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6b21\u306e\u3044\u305a\u308c\u306b\u3082\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u3001\u526f\u696d\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u7d66\u4e0e\u53ce\u5165\u306e\u91d1\u984d\u306e\u5408\u8a08\u304b\u3089\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1353\/\" data-internallinksmanager029f6b8e52c=\"359\" title=\"\u96d1\u640d\u63a7\u9664\">\u96d1\u640d\u63a7\u9664<\/a>\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>\u3001\u5bc4\u4ed8\u91d1\u63a7\u9664\u3001\u57fa\u790e\u63a7\u9664\u4ee5\u5916\u306e\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c150\u4e07\u5186\u4ee5\u4e0b<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u304a\u3088\u3073<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3095\/\" data-internallinksmanager029f6b8e52c=\"542\" title=\"\u9000\u8077\u6240\u5f97\">\u9000\u8077\u6240\u5f97<\/a>\u4ee5\u5916\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c20\u4e07\u5186\u4ee5\u4e0b<\/li>\n<\/ol>\n<\/div>\n<p>\u307e\u305f\u3001\u300c\u526f\u696d\u300d\u306b\u3042\u305f\u308b\u53ce\u5165\u304c\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3068\u547c\u3070\u308c\u308b\u3088\u3046\u306a\u50cd\u304d\u65b9\u3067\u500b\u4eba\u3067\u5f97\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u6e96\u3068\u306a\u308b20\u4e07\u5186\u306f\u3001\u8af8\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3067\u8003\u3048\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u66f8\u304d\u65b9\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u4f1a\u793e\u306f\u4e00\u822c\u7684\u306b12\u6708\u306e\u7d66\u4e0e\u306e\u652f\u6255\u3044\u306b\u5408\u308f\u305b\u3066\u5e74\u672b\u8abf\u6574\u3092\u5b9f\u65bd\u3057\u307e\u3059\u300212\u6708\u5206\u306e\u7d66\u4e0e\u8a08\u7b97\u306b\u9593\u306b\u5408\u308f\u305b\u308b\u5fc5\u8981\u6027\u304b\u3089\u3001\u6bce\u5e7411\u6708\u4e0b\u65ec\u306b\u306f\u5e74\u672b\u8abf\u6574\u306e\u6e96\u5099\u3092\u306f\u3058\u3081\u307e\u3059\u3002<\/p>\n<p>\u52e4\u52d9\u5148\u304b\u3089\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 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title=\"\u8abf\u6574\u63a7\u9664\">\u8abf\u6574\u63a7\u9664<\/a>\u7533\u544a\u66f8\u300d\u3068\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u304c\u914d\u5e03\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u305f\u3089\u300112\u6708\u521d\u3081\u3053\u308d\u306b\u306f\u4f1a\u793e\u306b\u3053\u308c\u3089\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d<\/h3>\n<p><span style=\"background-color: 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title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u3067\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u5065\u5eb7\u4fdd\u967a\u6599\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"525\" title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a>\u6599\u306b\u3064\u3044\u3066\u306f\u8a18\u5165\u4e0d\u8981\u3067\u3059\u304c\u3001\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5bb6\u65cf\u306e\u5206\u3092\u672c\u4eba\u304c\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><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>\u6599\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1932\/\" data-internallinksmanager029f6b8e52c=\"513\" title=\"\u4ecb\u8b77\u4fdd\u967a\u6599\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/a>\u306b\u3064\u3044\u3066\u306f\u8a3c\u660e\u66f8\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u56fd\u6c11\u5e74\u91d1\u306e\u639b\u91d1\u3001\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u306e\u639b\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>iDeCo\u306a\u3069\u306e\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u306e\u639b\u91d1\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001<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\u306b\u8a18\u5165\u3059\u308b\u306e\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3084\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306b\u306f\u4e0a\u9650\u984d\u304c\u3042\u308b\u305f\u3081\u8a08\u7b97\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3068\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u306f\u3001\u652f\u6255\u984d\u306e\u5168\u984d\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/009-1.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/009-1.png\" alt=\"\u4ee4\u548c7\u5e74\u52062025\u5e74 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"1117\" height=\"780\" class=\"aligncenter size-full wp-image-99063\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/009-1.png 1117w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/009-1-300x209.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/009-1-1024x715.png 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/009-1-768x536.png 768w\" sizes=\"auto, (max-width: 1117px) 100vw, 1117px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d<\/a><\/p>\n<h3>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d<\/h3>\n<p><span style=\"background-color: 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src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u6b04_\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8-\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u6b04.png\" alt=\"\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u6b04_\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8 \u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u6b04\" width=\"1001\" height=\"624\" class=\"aligncenter size-full wp-image-98997\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u6b04_\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8-\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u6b04.png 1001w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u6b04_\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8-\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u6b04-300x187.png 300w, 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href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/306.pdf\" rel=\"noopener\" 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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, 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