{"id":3090,"date":"2016-04-25T10:25:11","date_gmt":"2016-04-25T01:25:11","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=3090"},"modified":"2026-03-31T17:52:01","modified_gmt":"2026-03-31T08:52:01","slug":"discharge-allowance-residence-tax-income-tax","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/3090\/","title":{"rendered":"\u9000\u8077\u91d1\u306e\u4f4f\u6c11\u7a0e\u30fb\u6240\u5f97\u7a0e\u306f\u512a\u9047\u3055\u308c\u3066\u3044\u308b\uff01\uff1f"},"content":{"rendered":"<p>\u4f1a\u793e\u3092\u8f9e\u3081\u305f\u3068\u304d\u306a\u3069\u306b\u53d7\u3051\u53d6\u308b\u9000\u8077\u91d1\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3095\/\" data-internallinksmanager029f6b8e52c=\"542\" title=\"\u9000\u8077\u6240\u5f97\">\u9000\u8077\u6240\u5f97<\/a>\u3068\u3057\u3066\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u306a\u3069\u306e\u4ed6\u306e\u6240\u5f97\u3068\u9055\u3044\u3001\u9000\u8077\u6240\u5f97\u306b\u8ab2\u3055\u308c\u308b\u6240\u5f97\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u8a08\u7b97\u306f\u512a\u9047\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u512a\u9047\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/3368\/?provider=pa_basic&provider_info=cv.3090.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/wp-content\/uploads\/2024\/04\/retirement_allowance_regulations_page-0001.jpg\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u9000\u8077\u91d1\u898f\u5b9a\uff08\u30ef\u30fc\u30c9\uff09\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u9000\u8077\u91d1\u898f\u5b9a\uff08\u30ef\u30fc\u30c9\uff09\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u9000\u8077\u91d1\u306e\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u9000\u8077\u6240\u5f97\u3068\u306f<a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>30\u6761\u7b2c1\u9805\u306b\u3088\u308a\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u300c\u9000\u8077\u624b\u5f53\u7b49\u3068\u306f\u3001\u672c\u6765\u9000\u8077\u3057\u306a\u304b\u3063\u305f\u3068\u3057\u305f\u306a\u3089\u3070\u652f\u6255\u308f\u308c\u306a\u304b\u3063\u305f\u3082\u306e\u3067\u3001\u9000\u8077\u3057\u305f\u3053\u3068\u306b\u57fa\u56e0\u3057\u3066\u4e00\u6642\u306b\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u7d66\u4e0e\u3092\u3044\u3046\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u9000\u8077\u306b\u969b\u3057\u53c8\u306f\u9000\u8077\u5f8c\u306b\u4f7f\u7528\u8005\u7b49\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u3067\u3001\u305d\u306e\u652f\u6255\u91d1\u984d\u306e\u8a08\u7b97\u57fa\u6e96\u7b49\u304b\u3089\u307f\u3066\u3001\u4ed6\u306e\u5f15\u304d\u7d9a\u304d\u52e4\u52d9\u3057\u3066\u3044\u308b\u8005\u306b\u652f\u6255\u308f\u308c\u308b\u8cde\u4e0e\u7b49\u3068\u540c\u6027\u8cea\u3067\u3042\u308b\u3082\u306e\u306f\u3001\u9000\u8077\u624b\u5f53\u7b49\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002\u300d<\/p><\/blockquote>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u6240\u5f97\u7a0e\u6cd530\u6761\u7b2c2\u9805\u306b\u5217\u6319\u3055\u308c\u3066\u304a\u308a\u3001\u4f8b\u3048\u3070\u3001<br \/>\n\u30fb\u9000\u8077\u624b\u5f53\u3001\u4e00\u6642\u6069\u7d66\u3001\u305d\u306e\u4ed6\u306e\u9000\u8077\u306b\u3088\u3063\u3066\u4e00\u6642\u306b\u53d7\u3051\u308b\u7d66\u4e0e\u306a\u3069<br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u5236\u5ea6\u3084\u9069\u683c\u9000\u8077\u5e74\u91d1\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u53d7\u3051\u308b\u9000\u8077\u4e00\u6642\u91d1\u306a\u3069<br \/>\n\u30fb\u89e3\u96c7\u4e88\u544a\u624b\u5f53\u3084\u9000\u8077\u3057\u305f\u52b4\u50cd\u8005\u304c\u5f01\u6e08\u3092\u3046\u3051\u308b\u672a\u6255\u8cc3\u91d1\u306a\u3069<br \/>\n\u304c\u5217\u6319\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u9000\u8077\u6240\u5f97\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u3063\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><b>\u9000\u8077\u6240\u5f97\u306e\u91d1\u984d\uff1d(\u9000\u8077\u91d1\u306e\u91d1\u984d\uff0d\u9000\u8077<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u984d)\u00d71\/2<\/b><\/p>\n<p>\u3053\u306e\u9000\u8077\u6240\u5f97\u306e\u91d1\u984d\u306b\u6240\u5f97\u7a0e\u7387\u3068\u4f4f\u6c11\u7a0e\u7387\u3092\u639b\u3051\u3066\u7a0e\u984d\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u9000\u8077\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u306e\u57fa\u3068\u306a\u308b\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u306e\u9000\u8077\u91d1\u306e\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u52e4\u7d9a\u5e74\u6570\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<h3>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306e\u8868<\/h3>\n<p>\n<table id=\"tablepress-57\" class=\"tablepress tablepress-id-57\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u52e4\u7d9a\u5e74\u6570(\uff1dA)<\/th><th class=\"column-2\">\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">20\u5e74\u4ee5\u4e0b<\/td><td class=\"column-2\">40\u4e07\u5186\u00d7A<br \/>\n(80\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306b\u306f\u300180\u4e07\u5186)<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">20\u5e74\u8d85<\/td><td class=\"column-2\">800\u4e07\u5186\uff0b70\u4e07\u5186\u00d7(A-20\u5e74)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-57 from cache --><br \/>\n\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1420.htm\" target=\"_blank\" rel=\"nofollow noopener\">\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d(\u9000\u8077\u6240\u5f97)\uff5c\u56fd\u7a0e\u5e81HP<\/a>\uff09<\/p>\n<p>\u203b\u52e4\u7d9a\u5e74\u6570\u306e\u671f\u9593\u306b1\u5e74\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u3068\u304d\u306f\u30011\u5e74\u306b\u5207\u308a\u4e0a\u3052\u3002\u969c\u5bb3\u8005\u306b\u306a\u3063\u305f\u3053\u3068\u304c\u76f4\u63a5\u306e\u539f\u56e0\u3067\u9000\u8077\u3057\u305f\u5834\u5408\u306e\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306f\u3001\u4e0a\u8a18\u306e\u65b9\u6cd5\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u984d\u306b\u3001100\u4e07\u5186\u3092\u8d85\u3048\u305f\u91d1\u984d\u304c\u52a0\u7b97\u3055\u308c\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u52e4\u7d9a\u5e74\u6570\u304c15\u5e74\u306e\u5834\u5408\u306825\u5e74\u306e\u5834\u5408\u3068\u3067\u306f\u3069\u306e\u3050\u3089\u3044\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306e\u91d1\u984d\u304c\u9055\u3046\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<div class=\"pr\">\u52e4\u7d9a\u5e74\u657015\u5e74\u306e\u5834\u5408\uff1a40\u4e07\u5186\u00d715\u5e74\uff1d600\u4e07\u5186<br \/>\n\u52e4\u7d9a\u5e74\u657025\u5e74\u306e\u5834\u5408\uff1a800\u4e07\u5186+70\u4e07\u5186\u00d7(25\u5e74\uff0d20\u5e74)=1,150\u4e07\u5186<\/div>\n<p>\u52e4\u7d9a\u5e74\u657025\u5e74\u306e\u5834\u5408\u3067\u306f\u300115\u5e74\u306e\u5834\u5408\u3068\u6bd4\u3057\u3066550\u4e07\u5186\u63a7\u9664\u984d\u304c\u9ad8\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u52e4\u7d9a\u5e74\u6570\u304c\u9577\u3044\u307b\u3069\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u304c\u5927\u304d\u304f\u306a\u308c\u3070\u306a\u308b\u307b\u3069\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u306e\u57fa\u3068\u306a\u308b\u9000\u8077\u6240\u5f97\u306e\u91d1\u984d\u304c\u5c0f\u3055\u304f\u306a\u308b\u306e\u3067\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u91d1\u984d\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<h2>\u9000\u8077\u91d1\u306e\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306f\u512a\u9047\u3055\u308c\u3066\u3044\u308b\uff1f<\/h2>\n<p>\u3053\u3053\u307e\u3067\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u306e\u610f\u5473\u30fb\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u3067\u3059\u304c\u3001\u9000\u8077\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306f\u3053\u308c\u3067\u7d42\u308f\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e0a\u8a18\u306e\u9000\u8077\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u3082\u3046\u4e00\u5ea6\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u9000\u8077\u6240\u5f97\u306e\u91d1\u984d\uff1d(\u9000\u8077\u91d1\u306e\u91d1\u984d\uff0d\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d)\u00d71\/2<\/p>\n<p>\u3053\u306e\u8a08\u7b97\u5f0f\u3092\u898b\u308b\u3068\u3001\u9000\u8077\u91d1\u306e\u91d1\u984d\u304b\u3089\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b1\/2\u3092\u639b\u3051\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u00d71\/2\u3053\u305d\u304c\u3001\u9000\u8077\u6240\u5f97\u306b\u639b\u304b\u308b\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u304c\u512a\u9047\u3055\u308c\u3066\u3044\u308b\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u7406\u7531\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u4ee5\u4e0b\u306e\u4f8b\u3067\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u91d1\u984d\u306e\u9055\u3044\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"color: #003366;\"><b>(\u4f8b) \u9000\u8077\u91d11,000\u4e07\u5186\u3000\u52e4\u7d9a\u5e74\u657015\u5e74(\u4e0a\u8a18\u3067\u8a08\u7b97\u3057\u305f\u901a\u308a\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664600\u4e07\u5186)\u306e\u5834\u5408<\/b><\/span><\/p>\n<p>\u00d71\/2\u304c\u306a\u3044\u5834\u5408\uff1a\u9000\u8077\u6240\u5f97\uff1d1,000\u4e07\u5186\uff0d600\u4e07\u5186\uff1d400\u4e07\u5186<br \/>\n\u6240\u5f97\u7a0e400\u4e07\u5186\u00d720.420%\uff0d436,478\u5186\uff1d380,322\u5186<br \/>\n\u4f4f\u6c11\u7a0e400\u4e07\u5186\u00d710%=40\u4e07\u5186<\/p>\n<p>\u00d71\/2\u304c\u3042\u308b\u5834\u5408\uff1a\u9000\u8077\u6240\u5f97\uff1d(1,000\u4e07\u5186\uff0d600\u4e07\u5186)\u00d71\/2=200\u4e07\u5186<br \/>\n\u6240\u5f97\u7a0e200\u4e07\u5186\u00d710.210%\uff0d99,548\u5186\uff1d104,652\u5186<br 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