{"id":3095,"date":"2016-04-25T10:37:44","date_gmt":"2016-04-25T01:37:44","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=3095"},"modified":"2025-12-24T14:43:06","modified_gmt":"2025-12-24T05:43:06","slug":"discharge-allowance-income-tax","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/3095\/","title":{"rendered":"\u9000\u8077\u6240\u5f97\u63a7\u9664\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3001\u78ba\u5b9a\u7533\u544a\u624b\u7d9a\u304d\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u5927\u304d\u304f\u8efd\u6e1b\u3059\u308b\u300c\u9000\u8077<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u300d\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5236\u5ea6\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5c06\u6765\u53d7\u3051\u53d6\u308b\u624b\u53d6\u308a\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u306e\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\u304b\u3089\u3001\u52e4\u7d9a\u5e74\u6570\u306b\u5fdc\u3058\u305f\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3001\u7a0e\u984d\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3001iDeCo\u30845\u5e74\u30eb\u30fc\u30eb\u3068\u3044\u3063\u305f\u6ce8\u610f\u70b9\u307e\u3067\u3001\u3042\u3089\u3086\u308b\u7591\u554f\u306b\u7b54\u3048\u307e\u3059\u3002\u3054\u81ea\u8eab\u306e\u9000\u8077\u91d1\u304c\u3044\u304f\u3089\u306b\u306a\u308a\u3001\u7a0e\u91d1\u306f\u3044\u304f\u3089\u5f15\u304b\u308c\u308b\u306e\u304b\u3001\u3053\u306e\u8a18\u4e8b\u3067\u3057\u3063\u304b\u308a\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u203b\u5b9f\u969b\u306e\u7a0e\u984d\u306f\u500b\u3005\u306e\u6761\u4ef6\u306b\u3088\u3063\u3066\u5909\u308f\u308b\u305f\u3081\u3001\u6700\u7d42\u7684\u306b\u306f\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u3084\u81ea\u6cbb\u4f53\u30fb\u7a0e\u52d9\u7f72\u306e\u6848\u5185\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\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\/6685\/?provider=pa_basic&provider_info=cv.3095.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\/2025\/04\/minibook_retirement_income_tax_deduction_sheet.png\" 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\u306e\u6240\u5f97\u7a0e\u63a7\u9664\u8a08\u7b97\u30b7\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d \u65e9\u898b\u8868\u300d\u300c\u9000\u8077\u91d1 \u7a0e\u91d1 \u8a08\u7b97\u300d\u300c\u9000\u8077\u91d1 \u6e90\u6cc9\u5fb4\u53ce\u300d\u306a\u3069\u3067\u691c\u7d22\u3055\u308c\u305f\u65b9\u5411\u3051\u306b\u3001\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\u6240\u5f97\u63a7\u9664\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u6240\u5f97\u63a7\u9664\u3068\u306f\u3001\u9000\u8077\u91d1\u306a\u3069\u306e\u300c\u9000\u8077\u6240\u5f97\u300d\u304b\u3089\u4e00\u5b9a\u984d\u3092\u5dee\u3057\u5f15\u3051\u308b\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u4e0a\u306e\u512a\u9047\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u3053\u306e\u63a7\u9664\u306b\u3088\u308a\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u304c\u5927\u5e45\u306b\u6e1b\u5c11\u3057\u3001\u7d50\u679c\u3068\u3057\u3066\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u6cd5\u4e0a\u3001\u9000\u8077\u6642\u306b\u52e4\u52d9\u5148\u304b\u3089\u53d7\u3051\u53d6\u308b\u9000\u8077\u4e00\u6642\u91d1\u30fb\u4f01\u696d\u5e74\u91d1\u30fb\u89e3\u96c7\u4e88\u544a\u624b\u5f53\u306a\u3069\u306f\u300c\u9000\u8077\u6240\u5f97\u300d\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u6bce\u6708\u306e\u7d66\u4e0e\u3084\u8cde\u4e0e\u304c\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u300d\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u306b\u5bfe\u3057\u3001\u9000\u8077\u6240\u5f97\u306f\u9577\u5e74\u306e\u52e4\u52d9\u306b\u5bfe\u3059\u308b\u529f\u52b4\u5831\u916c\u3068\u3057\u3066\u306e\u6027\u683c\u3092\u6301\u3064\u4e00\u6642\u7684\u306a\u6240\u5f97\u3067\u3042\u308b\u305f\u3081\u3001\u7279\u5225\u306a\u7a0e\u5236\u4e0a\u306e\u914d\u616e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1420.htm\" target=\"_blank\" rel=\"noopener\">No.1420 \u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\uff08\u9000\u8077\u6240\u5f97\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306f\u3001\u52e4\u7d9a\u5e74\u6570\u306b\u3088\u3063\u3066\u8a08\u7b97\u65b9\u6cd5\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u52e4\u7d9a\u5e74\u6570<\/th>\n<th>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">20\u5e74\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">40\u4e07\u5186 \u00d7 \u52e4\u7d9a\u5e74\u6570<br \/>\n\u203b\u8a08\u7b97\u7d50\u679c\u304c80\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f80\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">20\u5e74\u8d85<\/td>\n<td style=\"text-align: left;\">800\u4e07\u5186 + 70\u4e07\u5186 \u00d7\uff08\u52e4\u7d9a\u5e74\u6570 &#8211; 20\u5e74)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9000\u8077\u6240\u5f97\u63a7\u9664\u306e\u8a08\u7b97\u306f\u300c\u52e4\u7d9a\u5e74\u6570\u304c20\u5e74\u4ee5\u4e0b\u300d\u304b\u300c20\u5e74\u8d85\u300d\u304b\u3067\u5927\u304d\u304f2\u3064\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u306e\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u52e4\u7d9a\u5e74\u6570\u306b1\u5e74\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u5834\u5408\u306f\u5207\u308a\u4e0a\u3052\u30661\u5e74\u3068\u3057\u3066\u6271\u3046\u70b9\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u52e4\u7d9a19\u5e746\u30f6\u6708\u306e\u5834\u5408\u306f\u3001\u300c20\u5e74\u300d\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u3053\u306e\u7aef\u6570\u5207\u308a\u4e0a\u3052\u306e\u53d6\u308a\u6271\u3044\u306f\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3092\u7b97\u51fa\u3059\u308b\u969b\u306e\u6cd5\u5b9a\u30eb\u30fc\u30eb\u3068\u3057\u3066\u660e\u78ba\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u8a08\u7b97\u4f8b<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u52e4\u7d9a\u5e74\u6570\u304c15\u5e74\uff0814\u5e743\u30f6\u6708\uff09\u306e\u5834\u5408<\/strong><br \/>\n20\u5e74\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3092\u9069\u7528\u3057\u307e\u3059\u3002<br \/>\n\u52e4\u7d9a\u5e74\u6570\u306e\u7aef\u6570\u306f\u5207\u308a\u4e0a\u3052\u308b\u305f\u3081\u300115\u5e74\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u8a08\u7b97\u5f0f\uff1a40\u4e07\u5186 \u00d7 15\u5e74 = 600\u4e07\u5186<\/li>\n<li><strong>\u52e4\u7d9a\u5e74\u6570\u304c40\u5e74\u306e\u5834\u5408<\/strong><br \/>\n20\u5e74\u8d85\u306e\u8a08\u7b97\u5f0f\u3092\u9069\u7528\u3057\u307e\u3059\u3002<br \/>\n\u8a08\u7b97\u5f0f\uff1a800\u4e07\u5186 + 70\u4e07\u5186 \u00d7\uff0840\u5e74 &#8211; 20\u5e74\uff09= 2,200\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<h2>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306e\u65e9\u898b\u8868<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u3054\u81ea\u8eab\u306e\u52e4\u7d9a\u5e74\u6570\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u308b\u3060\u3051\u3067\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u304c\u4e00\u76ee\u3067\u308f\u304b\u308b\u65e9\u898b\u8868\u3067\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u52e4\u7d9a\u5e74\u6570<\/th>\n<th>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<th>\u52e4\u7d9a\u5e74\u6570<\/th>\n<th>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1\u5e74<\/td>\n<td>80\u4e07\u5186<\/td>\n<td>21\u5e74<\/td>\n<td>870\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>5\u5e74<\/td>\n<td>200\u4e07\u5186<\/td>\n<td>25\u5e74<\/td>\n<td>1,150\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>10\u5e74<\/td>\n<td>400\u4e07\u5186<\/td>\n<td>30\u5e74<\/td>\n<td>1,500\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>15\u5e74<\/td>\n<td>600\u4e07\u5186<\/td>\n<td>35\u5e74<\/td>\n<td>1,850\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>20\u5e74<\/td>\n<td>800\u4e07\u5186<\/td>\n<td>40\u5e74<\/td>\n<td>2,200\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53d7\u3051\u53d6\u308b\u9000\u8077\u91d1\u306e\u984d\u304c\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u306f\u30bc\u30ed\u3068\u306a\u308a\u3001\u7d50\u679c\u7684\u306b\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306f\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u540c\u4e00\u5e74\u4e2d\u306b\u8907\u6570\u306e\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u3084\u52e4\u7d9a\u5e74\u6570\u304c\u77ed\u3044\u8005\u30fb\u5f79\u54e1\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u63a7\u9664\u984d\u3084\u8ab2\u7a0e\u65b9\u6cd5\u304c\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u901a\u5e38\u306e\u9000\u8077\u6240\u5f97\u63a7\u9664\u306e\u8a08\u7b97\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u7533\u544a\u6642\u306b\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u3084\u652f\u7d66\u660e\u7d30\u3092\u3082\u3068\u306b\u614e\u91cd\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2>\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306f\u4e00\u898b\u8907\u96d1\u306b\u898b\u3048\u307e\u3059\u304c\u30013\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5206\u3051\u308b\u3053\u3068\u3067\u3001\u6b63\u78ba\u306b\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u30b9\u30c6\u30c3\u30d71. \u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u3092\u6c42\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6700\u521d\u306b\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u5bfe\u8c61\u3068\u306a\u308b\u300c\u8ab2\u7a0e\u9000\u8077<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u300d\u3092\u6c42\u3081\u307e\u3059\u3002<\/b><\/span> \u3053\u306e\u91d1\u984d\u306f\u3001\u9000\u8077\u91d1\u306e\u6e80\u984d\u3067\u306f\u306a\u304f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c30\u6761\u30fb\u7b2c31\u6761\u304a\u3088\u3073\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c70\u6761\u306b\u57fa\u3065\u304d\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u8ca0\u62c5\u304c\u5927\u5e45\u306b\u8efd\u304f\u306a\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\uff08\u9000\u8077\u91d1\u306e\u53ce\u5165\u91d1\u984d \u2212 \u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\uff09\u00d7 1\/2 = \u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d<\/strong><\/div>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f<\/strong><br \/>\n\u307e\u305a\u3001\u3054\u81ea\u8eab\u306e\u52e4\u7d9a\u5e74\u6570\u306b\u5fdc\u3058\u305f\u300c\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u300d\u3092\u9000\u8077\u91d1\u306e\u7dcf\u984d\u304b\u3089\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u304c\u5927\u5e45\u306b\u6e1b\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u3055\u3089\u306b1\/2\u306b\u3059\u308b<\/strong><br \/>\n\u6b21\u306b\u30011.\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u534a\u5206\uff081\/2\uff09\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u9577\u5e74\u306e\u52e4\u7d9a\u306b\u5bfe\u3059\u308b\u529f\u52b4\u3092\u914d\u616e\u3057\u305f\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c30\u6761\u7b2c3\u9805\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>1,000\u5186\u672a\u6e80\u306f\u5207\u308a\u6368\u3066\u308b<\/strong><br \/>\n\u6700\u5f8c\u306b\u3001\u8a08\u7b97\u3057\u3066\u51fa\u305f\u91d1\u984d\u306b1,000\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u7aef\u6570\u3092\u5207\u308a\u6368\u3066\u307e\u3059\uff08\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c70\u6761\u7b2c2\u9805\uff09\u3002<\/li>\n<\/ol>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u5177\u4f53\u4f8b\uff1a\u52e4\u7d9a30\u5e74\u3001\u9000\u8077\u91d12,000\u4e07\u5186\u306e\u5834\u5408<\/strong><\/span><\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3092\u8a08\u7b97<\/strong><br \/>\n\u52e4\u7d9a30\u5e74\u306f\u300c20\u5e74\u8d85\u300d\u306e\u533a\u5206\u306a\u306e\u3067\u3001<br \/>\n800\u4e07\u5186 + 70\u4e07\u5186 \u00d7\uff0830\u5e74 &#8211; 20\u5e74\uff09= 1,500\u4e07\u5186<\/li>\n<li><strong>\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97<\/strong><br \/>\n\uff082,000\u4e07\u5186 &#8211; 1,500\u4e07\u5186\uff09\u00d7 1\/2 = 250\u4e07\u5186<\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u306e250\u4e07\u5186\u304c\u3001\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u5143\u3068\u306a\u308b\u91d1\u984d\u3067\u3059\u3002<\/p>\n<h3>\u30b9\u30c6\u30c3\u30d72. \u6240\u5f97\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b21\u306b\u3001\u30b9\u30c6\u30c3\u30d71\u3067\u7b97\u51fa\u3057\u305f\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u3092\u3082\u3068\u306b\u3001\u5b9f\u969b\u306e\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u7b97\u51fa\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c89\u6761\u304a\u3088\u3073\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c164\u6761\u306b\u57fa\u3065\u304f\u300c\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u300d\u306b\u3088\u308a\u884c\u308f\u308c\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3059\u308b\u4e0b\u8a18\u306e\u300c\u6240\u5f97\u7a0e\u306e\u901f\u7b97\u8868\u300d\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\uff08A\uff09<\/th>\n<th>\u6240\u5f97\u7a0e\u7387\uff08B\uff09<\/th>\n<th>\u63a7\u9664\u984d\uff08C\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">195\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>5%<\/td>\n<td style=\"text-align: right;\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">195\u4e07\u5186\u8d85 330\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>10%<\/td>\n<td style=\"text-align: right;\">97,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">330\u4e07\u5186\u8d85 695\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>20%<\/td>\n<td style=\"text-align: right;\">427,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">695\u4e07\u5186\u8d85 900\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>23%<\/td>\n<td style=\"text-align: right;\">636,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">900\u4e07\u5186\u8d85 1,800\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>33%<\/td>\n<td style=\"text-align: right;\">1,536,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">1,800\u4e07\u5186\u8d85 4,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>40%<\/td>\n<td style=\"text-align: right;\">2,796,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">4,000\u4e07\u5186\u8d85<\/td>\n<td>45%<\/td>\n<td style=\"text-align: right;\">4,796,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" target=\"_blank\" rel=\"noopener\">No.2260 \u6240\u5f97\u7a0e\u306e\u7a0e\u7387\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u901f\u7b97\u8868\u306e\u4f7f\u3044\u65b9<\/strong><\/span><\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u3054\u81ea\u8eab\u306e\u300c\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u300d\u304c\u3001\u8868\u306e\u3069\u306e\u533a\u5206\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u3092\u63a2\u3057\u307e\u3059\u3002<\/li>\n<li>\u305d\u306e\u533a\u5206\u306e\u300c\u6240\u5f97\u7a0e\u7387\u300d\u3092\u639b\u3051\u7b97\u3057\u307e\u3059\u3002<\/li>\n<li>\u6700\u5f8c\u306b\u3001\u540c\u3058\u533a\u5206\u306e\u300c\u63a7\u9664\u984d\u300d\u3092\u5f15\u304d\u7b97\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u5177\u4f53\u4f8b\uff1a\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u304c300\u4e07\u5186\u306e\u5834\u5408<\/strong><\/span><\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>300\u4e07\u5186\u306f\u3001\u901f\u7b97\u8868\u306e\u300c195\u4e07\u5186\u8d85 330\u4e07\u5186\u4ee5\u4e0b\u300d\u306e\u533a\u5206\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/li>\n<li>\u3053\u306e\u533a\u5206\u306e\u7a0e\u7387\u306f10%\u3001\u63a7\u9664\u984d\u306f97,500\u5186\u3067\u3059\u3002<\/li>\n<li>\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u307e\u3059\u3002<br \/>\n300\u4e07\u5186 \u00d7 10% &#8211; 97,500\u5186 = 202,500\u5186<\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u306e202,500\u5186\u304c\u3001\u57fa\u6e96\u3068\u306a\u308b\u6240\u5f97\u7a0e\u984d\u3067\u3059\u3002<\/p>\n<h3>\u30b9\u30c6\u30c3\u30d73. \u6700\u7d42\u7684\u306a\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6700\u5f8c\u306b\u3001\u30b9\u30c6\u30c3\u30d72\u3067\u7b97\u51fa\u3057\u305f\u6240\u5f97\u7a0e\u984d\u306b\u3001\u300c\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u300d\u3092\u52a0\u3048\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u7a0e\u306f\u3001\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u7279\u5225\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u5fa9\u8208\u8ca1\u6e90\u78ba\u4fdd\u6cd5\uff09\u9644\u5247\u7b2c104\u6761\u304a\u3088\u3073\u6240\u5f97\u7a0e\u6cd5\u7b2c12\u6761\u306b\u57fa\u3065\u304d\u3001\u57fa\u6e96\u3068\u306a\u308b\u6240\u5f97\u7a0e\u984d\u306e2.1%\u3092\u4e0a\u4e57\u305b\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u3092\u7c21\u5358\u306b\u3059\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u5f0f\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u6240\u5f97\u7a0e\u984d \u00d7 102.1% = \u6700\u7d42\u7684\u306a\u7d0d\u7a0e\u984d\uff08\u203b1\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u6368\u3066\uff09<\/strong><\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u5177\u4f53\u4f8b\uff1a\u57fa\u6e96\u306e\u6240\u5f97\u7a0e\u984d\u304c202,500\u5186\u306e\u5834\u5408<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>202,500\u5186 \u00d7 102.1% = 206,752.5\u5186<\/li>\n<li>1\u5186\u672a\u6e80\u306e\u7aef\u6570\u3092\u5207\u308a\u6368\u3066\u3066\u3001\u6700\u7d42\u7684\u306a\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u984d\u306f 206,752\u5186 \u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u3082\u5fd8\u308c\u305a\u306b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u6240\u5f97\u306b\u306f\u3001\u6240\u5f97\u7a0e\u3060\u3051\u3067\u306a\u304f\u4f4f\u6c11\u7a0e\u3082\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u4f4f\u6c11\u7a0e\u306e\u7a0e\u7387\u306f\u4e00\u5f8b10%\uff08\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e4%\u3001\u5e02\u533a\u753a\u6751\u6c11\u7a0e6%\uff09\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u5730\u65b9\u7a0e\u6cd5\u7b2c34\u6761\u306e2\u304a\u3088\u3073\u7b2c321\u6761\u306e5\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3001\u9000\u8077\u6240\u5f97\u306b\u5bfe\u3059\u308b\u4f4f\u6c11\u7a0e\u306f\u3001\u300c\u9000\u8077\u6240\u5f97\u306b\u4fc2\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3107\/\" data-internallinksmanager029f6b8e52c=\"547\" title=\"\u7279\u5225\u5fb4\u53ce\">\u7279\u5225\u5fb4\u53ce<\/a>\u300d\u3068\u3057\u3066\u3001\u652f\u6255\u8005\uff08\u4e8b\u696d\u4e3b\uff09\u304c\u9000\u8077\u91d1\u306e\u652f\u6255\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7d0d\u5165\u3059\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5236\u5ea6\u306f\u7dcf\u52d9\u7701\u306e\u901a\u9054\uff08\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u5236\u5ea6\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff09\u306b\u57fa\u3065\u304d\u9069\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u3068\u306f\u5236\u5ea6\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u304c\u5225\u9014\u4f4f\u6c11\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/89406\/\" data-lkc-id=\"798\" 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\">\u9000\u8077\u5f8c\u3082\u4f4f\u6c11\u7a0e\u306e\u652f\u6255\u3044\u306f\u767a\u751f\u3059\u308b\uff1f\u9000\u8077\u5f8c\u306b\u5fc5\u8981\u306a\u4f4f\u6c11\u7a0e\u306e\u624b\u7d9a\u304d\u3068\u306f\uff1f<\/div><div class=\"lkc-excerpt\">\u9000\u8077\u5f8c\u3001\u4f4f\u6c11\u7a0e\u306f\u81ea\u8eab\u3067\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u805e\u304d\u3001\u652f\u6255\u3044\u304c\u767a\u751f\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u4eba\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u3067\u3057\u3087\u3046\u3002\u9000\u8077\u524d\u306f\u3001\u4f01\u696d\u3084\u8077\u5834\u304c\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u3066\u7d0d\u3081\u3066\u304f\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u9000\u8077\u5f8c\u306f\u7d0d\u4ed8\u65b9\u6cd5\u304c\u5909\u66f4\u3055\u308c\u3001\u81ea\u8eab\u3067\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u304a\u4f4f\u307e\u3044\u306e\u81ea\u6cbb\u4f53\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u7d0d\u4ed8\u66f8\u3067\u4f4f\u6c11\u7a0e\u3092\u7d0d\u3081\u307e\u3059\u3002\u9000\u8077\u5f8c\u306b\u4f4f\u6c11\u7a0e\u3092\u652f\u6255\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u306e\u4ed5\u7d44\u307f\u4f4f\u6c11\u7a0e\u306f\u3001\u500b\u4eba\u304c\u5c45\u4f4f\u5730\u306e\u5e02\u753a\u6751\u3084\u90fd\u9053\u5e9c\u770c\u306b\u7d0d\u3081\u308b\u5730\u65b9\u7a0e\u3067\u3001\u304a\u3082\u306b\u5730\u57df\u306e\u884c\u653f\u30b5\u30fc\u30d3\u30b9\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u8ca1\u6e90\u3068\u306a...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/89406\/\"><\/a><\/p>\n<h2>\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\n<h3>\u30b1\u30fc\u30b91. \u52e4\u7d9a15\u5e74\u3001\u9000\u8077\u91d11,500\u4e07\u5186\u306e\u5834\u5408<\/h3>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\uff1a40\u4e07\u5186 \u00d7 15\u5e74 = 600\u4e07\u5186<\/li>\n<li>\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\uff1a\uff081,500\u4e07\u5186 &#8211; 600\u4e07\u5186\uff09\u00d7 1\/2 = 450\u4e07\u5186<\/li>\n<li>\u6240\u5f97\u7a0e\u984d\uff1a450\u4e07\u5186 \u00d7 20% &#8211; 427,500\u5186 = 472,500\u5186<\/li>\n<li>\u7d0d\u7a0e\u984d\uff08\u6240\u5f97\u7a0e\uff09\uff1a472,500\u5186 \u00d7 102.1% = 482,422\u5186<\/li>\n<\/ul>\n<\/div>\n<h3>\u30b1\u30fc\u30b92. \u52e4\u7d9a38\u5e74\u3001\u9000\u8077\u91d13,500\u4e07\u5186\u306e\u5834\u5408<\/h3>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\uff1a800\u4e07\u5186 + 70\u4e07\u5186 \u00d7\uff0838\u5e74 &#8211; 20\u5e74\uff09= 2,060\u4e07\u5186<\/li>\n<li>\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\uff1a\uff083,500\u4e07\u5186 &#8211; 2,060\u4e07\u5186\uff09\u00d7 1\/2 = 720\u4e07\u5186<\/li>\n<li>\u6240\u5f97\u7a0e\u984d\uff1a720\u4e07\u5186 \u00d7 23% &#8211; 636,000\u5186 = 1,020,000\u5186<\/li>\n<li>\u7d0d\u7a0e\u984d\uff08\u6240\u5f97\u7a0e\uff09\uff1a1,020,000\u5186 \u00d7 102.1% = 1,041,420\u5186<\/li>\n<\/ul>\n<\/div>\n<h2>\u9000\u8077\u6240\u5f97\u63a7\u9664\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u6240\u5f97\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u7279\u306b\u52e4\u7d9a\u5e74\u6570\u304c\u77ed\u3044\u5834\u5408\u3084iDeCo\u3092\u53d7\u3051\u53d6\u308b\u969b\u306a\u3069\u3001\u7a0e\u8ca0\u62c5\u3084\u624b\u7d9a\u304d\u304c\u5909\u308f\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u77ed\u671f\u9000\u8077\u3067\u6ce8\u610f\u3059\u3079\u304d\u300c5\u5e74\u30eb\u30fc\u30eb\u300d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52e4\u7d9a\u5e74\u6570\u304c5\u5e74\u4ee5\u4e0b\u306e\u5f93\u696d\u54e1\u306a\u3069\u304c\u53d7\u3051\u53d6\u308b\u9000\u8077\u91d1\u306f\u3001\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u304c\u4e00\u90e8\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/b><\/span>\u3053\u308c\u306f\u4e00\u822c\u306b\u300c5\u5e74\u30eb\u30fc\u30eb\u300d\u3068\u547c\u3070\u308c\u3001\u77ed\u671f\u52e4\u7d9a\u8005\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u4e0a\u306e\u7279\u4f8b\u3092\u5236\u9650\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u901a\u5e38\u9069\u7528\u3055\u308c\u308b\u300c\u00d71\/2\u300d\u63aa\u7f6e\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c30\u6761\u7b2c3\u9805\uff09\u304c\u52e4\u7d9a\u5e74\u65705\u5e74\u4ee5\u4e0b\u306e\u8005\u306b\u652f\u6255\u308f\u308c\u308b\u9000\u8077\u624b\u5f53\u7b49\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u9664\u5916\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c30\u6761\u7b2c4\u9805\u3001\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c70\u6761\u7b2c3\u9805\uff09\u3002\u3053\u306e\u30eb\u30fc\u30eb\u306f\u3001\u5f93\u6765\u306f\u6cd5\u4eba\u5f79\u54e1\u3084\u7279\u5b9a\u5f79\u54e1\u7b49\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u30012022\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u652f\u7d66\u5206\u304b\u3089\u306f\u4e00\u822c\u5f93\u696d\u54e1\u306b\u3082\u9069\u7528\u5bfe\u8c61\u304c\u62e1\u5927\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>iDeCo\uff08\u500b\u4eba\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff09\u3092\u4e00\u6642\u91d1\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>iDeCo\u306e\u8001\u9f62\u7d66\u4ed8\u91d1\u3092\u4e00\u6642\u91d1\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u3082\u3001\u7a0e\u6cd5\u4e0a\u306f\u9000\u8077\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c30\u6761\u30fb\u7b2c31\u6761\u304a\u3088\u3073<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1928\/\" data-internallinksmanager029f6b8e52c=\"514\" title=\"\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\">\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1<\/a>\u6cd5\u7b2c32\u6761\u306b\u57fa\u3065\u304f\u53d6\u6271\u3044\u3067\u3059\u3002\u307e\u305f\u3001\u540c\u4e00\u5e74\u4e2d\u306b\u8907\u6570\u306e\u9000\u8077\u91d1\uff08\u4e00\u6642\u91d1\uff09\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c69\u6761\u7b2c3\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u3053\u308c\u3089\u3092\u5408\u7b97\u306e\u4e0a\u3067\u52e4\u7d9a\u5e74\u6570\u3092\u901a\u7b97\uff08\u91cd\u8907\u90e8\u5206\u306f\u9664\u5916\uff09\u3057\u3066\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u63a7\u9664\u984d\u3092\u4f7f\u3044\u5207\u3063\u3066\u3057\u307e\u3044\u30012\u56de\u76ee\u4ee5\u964d\u306e\u53d7\u7d66\u5206\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001iDeCo\u306e\u53d7\u53d6\u6642\u671f\u3068\u9000\u8077\u91d1\u306e\u652f\u7d66\u6642\u671f\u3092\u305a\u3089\u3059\u306a\u3069\u3001\u53d7\u7d66\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u8abf\u6574\u304c\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u306e\u6709\u52b9\u306a\u5bfe\u7b56\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u9000\u8077\u91d1\u306e\u984d\u304c\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3088\u308a\u5c11\u306a\u3044\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u91d1\u306e\u984d\u304c\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u3001\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u306f0\u5186\u3068\u306a\u308a\u3001\u6240\u5f97\u7a0e\u304a\u3088\u3073\u4f4f\u6c11\u7a0e\u306f\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002<\/b><\/span>\u3053\u308c\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c31\u6761\u304a\u3088\u3073\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c69\u6761\u306b\u57fa\u3065\u304f\u53d6\u6271\u3044\u3067\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u304c\u5b9f\u969b\u306e\u9000\u8077\u91d1\u984d\u3092\u4e0a\u56de\u308b\u3068\u304d\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u304c\u751f\u3058\u306a\u3044\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u91d1\u984d\u3092\u4ed6\u306e\u6240\u5f97\uff08\u7d66\u4e0e\u6240\u5f97\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u306a\u3069\uff09\u304b\u3089\u5dee\u3057\u5f15\u304f\uff08\u640d\u76ca\u901a\u7b97\u3059\u308b\uff09\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c69\u6761\u306e\u8da3\u65e8\u306b\u3088\u308b\uff09\u3002<\/p>\n<h3>\u8907\u6570\u304b\u3089\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u9000\u8077\u306e\u539f\u56e0\u304c\u969c\u5bb3\u8005\u306b\u306a\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u5834\u5408\u306f\u3001\u901a\u5e38\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3057\u305f\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306b100\u4e07\u5186\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c69\u6761\u7b2c6\u9805\u306b\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u969c\u5bb3\u306b\u3088\u308a\u9000\u8077\u3057\u305f\u8005\u306e\u751f\u6d3b\u4e0a\u306e\u914d\u616e\u3092\u76ee\u7684\u3068\u3057\u305f\u7279\u4f8b\u3067\u3059\u3002<\/p>\n<h3>\u9000\u8077\u91d1\u3092\u5e74\u91d1\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: 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title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a>\u300d\u306b\u533a\u5206\u3055\u308c\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c35\u6761\u30fb\u7b2c36\u6761\u304a\u3088\u3073\u65bd\u884c\u4ee4\u7b2c83\u6761\u30fb\u7b2c84\u6761\u306b\u57fa\u3065\u304d\u300c\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u4e00\u822c\u7684\u306b\u3001\u4e00\u6642\u91d1\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u306b\u306f\u300c\u9000\u8077\u6240\u5f97\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c31\u6761\uff09\u30841\/2\u8ab2\u7a0e\u306a\u3069\u306e\u512a\u9047\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e00\u822c\u7684\u306b\u4e00\u6642\u91d1\u3067\u53d7\u3051\u53d6\u308b\u65b9\u304c\u7a0e\u5236\u4e0a\u6709\u5229\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3082\u306e\u306e\u3001\u8001\u5f8c\u306e\u751f\u6d3b\u8a2d\u8a08\u3084\u8cc7\u91d1\u7ba1\u7406\u306e\u89b3\u70b9\u304b\u3089\u3001\u81ea\u8eab\u306e\u30e9\u30a4\u30d5\u30d7\u30e9\u30f3\u306b\u5408\u308f\u305b\u3066\u53d7\u53d6\u65b9\u6cd5\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u672a\u6255\u8cc3\u91d1\u7acb\u66ff\u6255\u5236\u5ea6\u3092\u5229\u7528\u3057\u305f\u5834\u5408<\/h3>\n<p><span 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href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/koyou_roudou\/roudoukijun\/shinsai_rousaihoshouseido\/tatekae\/index.html\" target=\"_blank\" rel=\"noopener\">\u672a\u6255\u8cc3\u91d1\u7acb\u66ff\u6255\u5236\u5ea6\u306e\u6982\u8981\u3068\u5b9f\u7e3e \uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h2>\u4ee4\u548c7\u5e74\u4ee5\u964d\u306e\u9000\u8077\u6240\u5f97\u63a7\u9664\u306e\u6539\u6b63\u306e\u898b\u901a\u3057<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u73fe\u6642\u70b9\u3067\u306f\u3001\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u306b\u304a\u3044\u3066\u3001\u9000\u8077\u6240\u5f97\u8ab2\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u304c\u8b70\u8ad6\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u5236\u5ea6\u898b\u76f4\u3057\u306e\u80cc\u666f\u306b\u306f\u3001\u50cd\u304d\u65b9\u30fb\u96c7\u7528\u306e\u79fb\u52d5\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u3001\u9577\u304f\u5728\u7c4d\u3059\u308b\u3053\u3068\u306b\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u304c\u504f\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u6307\u6458\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u73fe\u884c\u5236\u5ea6\u3067\u306f\u3001\u52e4\u7d9a\u5e74\u6570\u304c20\u5e74\u8d85\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u63a7\u9664\u984d\u304c\u5897\u3048\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u3053\u308c\u304c\u8ee2\u8077\u3092\u59a8\u3052\u308b\u4e00\u56e0\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u306e\u6307\u6458\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u30012025\u5e74\uff08\u4ee4\u548c7\u5e74\uff09\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u3001\u52e4\u7d9a\u671f\u9593\u7b49\u306e\u91cd\u8907\u6392\u9664\u898f\u5b9a\u306e\u898b\u76f4\u3057\u306a\u3069\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u4f8b\uff1a\u524d\u5e74\u4ee5\u4e0a4\u5e74\u4ee5\u5185\u306b\u4ed6\u306e\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306e\u52e4\u7d9a\u5e74\u6570\u91cd\u8907\u6392\u9664\u30929\u5e74\u306b\u5ef6\u9577\uff09\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u6539\u6b63\u306f\u3001\u4e3b\u306b2026\u5e74\uff08\u4ee4\u548c8\u5e74\uff09\u4ee5\u964d\u306b\u652f\u7d66\u3068\u306a\u308b\u9000\u8077\u91d1\u7b49\u306b\u9069\u7528\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002\u4eca\u5f8c\u306e\u6539\u6b63\u306e\u52d5\u5411\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2025\/07taikou_gaiyou.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u306e\u6982\u8981\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<h2>\u9000\u8077\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u6240\u5f97\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\uff08\u9000\u8077\u6240\u5f97\u7533\u544a\u66f8\uff09\u300d\u3092\u9000\u8077\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u524d\u306b\u652f\u6255\u8005\u3078\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u5fc5\u9808\u3067\u3059\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c203\u6761\u3001\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u7b2c77\u6761\uff09\u3002<\/b><\/span><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_37.htm\" target=\"_blank\" rel=\"noopener\">A2-29 \u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\uff08\u9000\u8077\u6240\u5f97\u7533\u544a\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u3053\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308c\u3070\u3001\u52e4\u52d9\u5148\uff08\u9000\u8077\u91d1\u306e\u652f\u6255\u8005\uff09\u304c\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\uff08\u7d66\u4e0e\u5929\u5f15\u304d\uff09\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u53d7\u7d66\u8005\u81ea\u8eab\u304c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u5fd8\u308c\u308b\u3068\u3001\u9000\u8077\u91d1\u306e\u652f\u6255\u984d\u306b\u5bfe\u3057\u3066\u4e00\u5f8b20.42%\uff08\u6240\u5f97\u7a0e20%\uff0b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e2.1%\uff09\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c203\u6761\u304a\u3088\u3073\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c322\u6761\u306e2\u306b\u57fa\u3065\u304d\u3001\u7533\u544a\u66f8\u672a\u63d0\u51fa\u6642\u306f\u9000\u8077\u6240\u5f97\u63a7\u9664\u306a\u3069\u306e\u512a\u9047\u3092\u9069\u7528\u305b\u305a\u3001\u9000\u8077\u91d1\u5168\u984d\u3092\u8ab2\u7a0e\u5bfe\u8c61\u3068\u307f\u306a\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u53d6\u6271\u3044\u3068\u306a\u308b\u305f\u3081\u3067\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u5b9f\u969b\u306e\u7a0e\u8ca0\u62c5\u3088\u308a\u3082\u591a\u304f\u5929\u5f15\u304d\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u7fcc\u6b73\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3063\u3066\u6255\u3044\u904e\u304e\u305f\u7a0e\u91d1\u3092\u9084\u4ed8\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30b9\u30e0\u30fc\u30ba\u306a\u624b\u7d9a\u304d\u3092\u884c\u3046\u305f\u3081\u306b\u3082\u3001\u9000\u8077\u91d1\u652f\u7d66\u524d\u306b\u5fc5\u305a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\uff08\u5fa9\u8208\u8ca1\u6e90\u78ba\u4fdd\u6cd5\u9644\u5247\u7b2c104\u6761\uff09\u3002<\/p>\n<h3>\u9000\u8077\u91d1\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u539f\u5247\u3068\u3057\u3066\u9000\u8077\u91d1\u306b\u95a2\u3059\u308b\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408<br \/>\n\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c203\u6761\u306b\u3088\u308a\u3001\u7533\u544a\u66f8\u672a\u63d0\u51fa\u6642\u306f\u4e00\u5f8b20.42\uff05\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u305f\u3081\uff09<\/li>\n<li>\u5e74\u3092\u307e\u305f\u3044\u3067\u9000\u8077\u91d1\u304c\u652f\u6255\u308f\u308c\u3001\u6e90\u6cc9\u5fb4\u53ce\u304c\u6b63\u3057\u304f\u884c\u308f\u308c\u306a\u304b\u3063\u305f\u5834\u5408<br \/>\n\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c120\u6761\u30fb\u7b2c121\u6761\u306e\u78ba\u5b9a\u7533\u544a\u7fa9\u52d9\u898f\u5b9a\u306b\u57fa\u3065\u304f\uff09<\/li>\n<li>\u6d77\u5916\u4f01\u696d\u306a\u3069\u304b\u3089\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308a\u3001\u65e5\u672c\u3067\u6e90\u6cc9\u5fb4\u53ce\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\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>\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>\uff08<a href=\"https:\/\/biz.moneyforward.com\/words\/2336\/\" data-internallinksmanager029f6b8e52c=\"122\" title=\"\u3075\u308b\u3055\u3068\u7d0d\u7a0e\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e<\/a>\u306a\u3069\uff09\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u9000\u8077\u6240\u5f97\u306b\u95a2\u4fc2\u306a\u304f\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2419\/\" data-lkc-id=\"26\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 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