{"id":3181,"date":"2016-08-18T11:47:20","date_gmt":"2016-08-18T02:47:20","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=3181"},"modified":"2025-11-12T11:50:34","modified_gmt":"2025-11-12T02:50:34","slug":"year-end-adjustment-calculation","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/3181\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u306f\uff1f\u7aef\u6570\u51e6\u7406\u306a\u3069\u306e\u5177\u4f53\u4f8b\u3082\u89e3\u8aac"},"content":{"rendered":"    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/src\/images\/icon_file_pdf.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p 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title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3067\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u63a7\u9664\u984d\u306e\u8a08\u7b97\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3069\u306e\u3088\u3046\u306a\u8a08\u7b97\u9806\u5e8f\u3067\u9032\u3081\u3066\u3044\u3051\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u5404\u7a2e\u7533\u544a\u66f8\u3092\u793a\u3059\u3068\u3068\u3082\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"64\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" data-internallinksmanager029f6b8e52c=\"44\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1086\/\" data-internallinksmanager029f6b8e52c=\"45\" title=\"\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52305\/\" data-internallinksmanager029f6b8e52c=\"58\" title=\"\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\">\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u306a\u3069\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u3092\u5177\u4f53\u4f8b\u306b\u3088\u3063\u3066\u8aac\u660e\u3057\u3001\u904e\u4e0d\u8db3\u984d\u7b97\u51fa\u307e\u3067\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n   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data-impression-and-click-trigger-link-text>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u30d5\u30ed\u30fc\uff06\u7aef\u6570\u51e6\u7406\u30eb\u30fc\u30eb\u89e3\u8aac\u30b7\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664 \u7aef\u6570\u300d\u300c\u5e74\u672b\u8abf\u6574 \u8a08\u7b97\u65b9\u6cd5\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\u3054\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>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p>\u300c\u5e74\u672b\u8abf\u6574\u300d\u3068\u306f\u3001\u7d66\u4e0e\u652f\u6255\u8005\u304c\u305d\u306e\u5e741\u5e74\u9593\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3046\u305f\u3073\u306b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3092\u3057\u305f\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d\u3068\u3001\u652f\u7d66\u7dcf\u984d\u306b\u3064\u3044\u3066\u7d0d\u4ed8\u3059\u3079\u304d\u6240\u5f97\u7a0e\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2690\/\" data-internallinksmanager029f6b8e52c=\"552\" title=\"\u5e74\u7a0e\u984d\">\u5e74\u7a0e\u984d<\/a>\u3068\u3092\u6bd4\u3079\u3066\u3001\u305d\u306e\u5e74\u306e\u6700\u5f8c\u306e\u7d66\u4e0e\u652f\u6255\u3044\u6642\u306b\u904e\u4e0d\u8db3\u984d\u306e\u7cbe\u7b97\u3092\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4e8b\u524d\u306b\u914d\u4ed8\u3057\u305f\u7533\u544a\u66f8\u985e\u3092\u5f93\u696d\u54e1\u306a\u3069\u304b\u3089\u56de\u53ce\u3057\u3066\u3001\u8a18\u8f09\u5185\u5bb9\u306b\u9593\u9055\u3044\u304c\u306a\u3044\u304b\u3092\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\uff08\u5f53\u5e74\u5206\u203b\u53ca\u3073\u6765\u5e74\u5206\uff09<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c <a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a><a href=\"https:\/\/biz.moneyforward.com\/words\/174\/\" data-internallinksmanager029f6b8e52c=\"392\" title=\"\u8abf\u6574\u63a7\u9664\">\u8abf\u6574\u63a7\u9664<\/a>\u7533\u544a\u66f8\uff08\u5f53\u5e74\u5206\uff09<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/li>\n<\/ul>\n<\/div>\n<p><b>\uff1c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-internallinksmanager029f6b8e52c=\"578\" title=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/a>\u3092\u5229\u7528\u3059\u308b\u5f93\u696d\u54e1\uff1e<\/b><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2481\/\" data-internallinksmanager029f6b8e52c=\"532\" title=\"\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/a>\u7533\u544a\u66f8 \u517c \u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a08\u7b97\u660e\u7d30\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u6628\u5e74\u63d0\u51fa\u3055\u308c\u3066\u3044\u308b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306b\u3064\u3044\u3066\u306f\u300112\u6708\u307e\u3067\u306b\u6276\u990a\u5bb6\u65cf\u7b49\u306b\u5909\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u8a02\u6b63\u3092\u4f9d\u983c\u3059\u308b\u305f\u3081\u306b\u914d\u4ed8\u30fb\u56de\u53ce\u3057\u307e\u3059\u3002<\/p>\n<p>2026\u5e74\u5206\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3067\u306f\u3001\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u304c\u524d\u5e74\u306b\u63d0\u51fa\u3057\u305f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306e\u5185\u5bb9\u3068\u540c\u3058\u3067\u5909\u66f4\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u7570\u52d5\u304c\u306a\u3044\u65e8\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u8a18\u8f09\u5185\u5bb9\u304c\u7701\u7565\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-2.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-2.png\" alt=\"\u4ee4\u548c8\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\uff08\u7c21\u6613\u306a\u7533\u544a\u66f8\uff09\" width=\"1009\" height=\"742\" class=\"aligncenter size-full wp-image-99447\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-2.png 1009w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-2-300x221.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-2-768x565.png 768w\" sizes=\"auto, (max-width: 1009px) 100vw, 1009px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_02-2.pdf\" rel=\"noopener\" 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class=\"lkc-title\">\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f\u78ba\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044\u3082\u5fb9\u5e95\u89e3\u8aac | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9<\/div><div class=\"lkc-excerpt\">\u4f1a\u793e\u54e1\u306f\u7d0d\u7a0e\u3068\u3044\u3046\u884c\u70ba\u3092\u4f1a\u793e\u304c\u884c\u3063\u3066\u304f\u308c\u308b\u305f\u3081\u3001\u3042\u307e\u308a\u610f\u8b58\u3059\u308b\u3053\u3068\u306f\u306a\u3044\u3067\u3059\u304c\u3001\u6761\u4ef6\u306b\u3088\u3063\u3066\u306f\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u6255\u3044\u3059\u304e\u305f\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u4ed5\u7d44\u307f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u3092\u7406\u89e3\u3057\u3066\u3001\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u610f\u8b58\u3092\u6301\u3061\u307e\u3057\u3087\u3046\u3002<\/div><\/div><div 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\u300d\u306b\u5f53\u3066\u306f\u3081\u3066\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d\u6b04\u306e\u91d1\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-2.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-2.png\" alt=\"2025\u5e74\u5e74\u672b\u8abf\u6574_\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u3092\u8a08\u7b97\" width=\"567\" height=\"654\" class=\"aligncenter size-full wp-image-99441\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-2.png 567w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-2-260x300.png 260w\" sizes=\"auto, (max-width: 567px) 100vw, 567px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_03.htm\" rel=\"noopener\" target=\"_blank\">A2-2\u3000\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u4f5c\u6210\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_03.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7c3f<\/a>\u300d<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u5fa1\u70ba\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868-1.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u5fa1\u70ba\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868-1.png\" alt=\"\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u306e\u70ba\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\" width=\"974\" height=\"800\" class=\"aligncenter size-full wp-image-99048\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u5fa1\u70ba\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868-1.png 974w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u5fa1\u70ba\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868-1-300x246.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u5fa1\u70ba\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868-1-768x631.png 768w\" sizes=\"auto, (max-width: 974px) 100vw, 974px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \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\/114.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868<\/a>\u300d<\/p>\n<h4>\u2461\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u6240\u5f97\u91d1\u984d\u306e\u8abf\u6574\u63a7\u9664\u3092\u3059\u308b<\/h4>\n<p>\u3053\u3053\u3067\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u300c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u57fa\u3065\u304d\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u984d\u3092\u63a7\u9664\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u306a\u3044\u4eba\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d\u304c\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\uff08\u8abf\u6574\u63a7\u9664\u5f8c\uff09\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u307e\u3067\u3067\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\uff08\u8abf\u6574\u63a7\u9664\u5f8c\uff09\u300d\u304c\u6c42\u3081\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<h3>\u6240\u5f97\u63a7\u9664\u984d\u306e\u5dee\u3057\u5f15\u304d<\/h3>\n<h4>\u2460\u5dee\u5f15\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u3092\u96c6\u8a08\u3059\u308b<\/h4>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\uff08\u8abf\u6574\u63a7\u9664\u5f8c\uff09\u300d\u304b\u3089\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u984d\u306e\u5dee\u3057\u5f15\u304d\u3092\u3057\u307e\u3059\u304c\u3001\u8a08\u7b97\u3057\u305f\u63a7\u9664\u5f8c\u306e\u300c\u5dee\u5f15\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u300d\u306e\u91d1\u984d\u306b1,000\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u3068\u304d\u306b\u306f\u5207\u308a\u6368\u3066\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e3b\u306a\u63a7\u9664\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u984d\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d<\/b><\/li>\n<li><b>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/b>\uff1a\u7533\u544a\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u305d\u308c\u305e\u308c\u8a08\u7b97\u3057\u305f\u4fdd\u967a\u6599\u63a7\u9664\u984d<\/li>\n<li><b>\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/b>\uff1a\u7533\u544a\u306b\u57fa\u3065\u304f\u914d\u5076\u8005\u63a7\u9664\u984d\u53c8\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d<\/li>\n<li><b>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/b>\uff1a\u7533\u544a\u306b\u57fa\u3065\u304f\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u984d<\/li>\n<li><b>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/b>\uff1a\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u53ca\u3073\u969c\u5bb3\u8005\u7b49\u306e\u63a7\u9664\u984d\u306a\u3069<\/li>\n<li><b>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8<\/b>\uff1a\u7533\u544a\u3055\u308c\u305f\u63a7\u9664\u984d<\/li>\n<\/ul>\n<\/div>\n<p>\u56fd\u7a0e\u5e81\u304c\u63d0\u4f9b\u3059\u308b\u300c\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u300d\u306b\u306f\u4ee4\u548c7\u5e7412\u6708\u306e\u6cd5\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u305f\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u984d\u3092\u8a18\u8f09\u3059\u308b\u6b04\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u67a0\u5916\u306e\u4e0b\u90e8\u306b\u8d64\u5b57\u3067\u8a18\u8f09\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u984d\u3092\u300c\u6276\u990a\u63a7\u9664\u984d\u53ca\u3073\u969c\u5bb3\u8005\u7b49\u306e\u63a7\u9664\u984d\u306e\u5408\u8a08\u984d\u300d\u306b\u52a0\u7b97\u3059\u308b\u306e\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4ee5\u4e0a\u3067\u300c\u5dee\u5f15\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u300d\u304c\u7b97\u51fa\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u7387\u306e\u639b\u3051\u7b97\u3068\u63a7\u9664\u984d\u306e\u5dee\u3057\u5f15\u304d<\/h3>\n<h4>\u2460\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u3092\u96c6\u8a08\u3059\u308b<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0a\u8a18\u3067\u7b97\u51fa\u3055\u308c\u305f\u5dee\u5f15\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306b\u6240\u5f97\u7a0e\u7387\u3092\u639b\u3051\u3066\u3001\u6240\u5f97\u7a0e\u3092\u6c42\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5dee\u5f15\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306e1,000\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u6368\u3066\u3001\u300c\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\u300d\u3092\u4f7f\u3063\u3066\u300c\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u300d\u3092\u6c42\u3081\u307e\u3059\u3002\u3053\u306e\u3068\u304d\u3001\u305d\u308c\u305e\u308c\u306e\u63a7\u9664\u984d\u306e\u5dee\u3057\u5f15\u304d\u3082\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868.png\" alt=\"\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\" width=\"653\" height=\"273\" class=\"aligncenter size-full wp-image-98902\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868.png 653w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2015\/09\/\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868-300x125.png 300w\" sizes=\"auto, (max-width: 653px) 100vw, 653px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \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\/115.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\u300d<\/a><\/p>\n<h3>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u984d\u306e\u5dee\u3057\u5f15\u304d\uff082\u56de\u76ee\u4ee5\u964d\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u5834\u5408\uff09<\/h3>\n<h4>\u2460\u5e74\u8abf\u6240\u5f97\u7a0e\u984d\u3092\u96c6\u8a08\u3059\u308b<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u78ba\u8a8d\u306e\u7d42\u308f\u3063\u305f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u306b\u57fa\u3065\u304d\u3001\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u3001\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u304c\u300c\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u300d\u3088\u308a\u591a\u304f\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u300c\u5e74\u8abf\u6240\u5f97\u7a0e\u984d\u300d\u306f\u30bc\u30ed\u3068\u306a\u308a\u3001\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u91d1\u984d\u306f\u5207\u308a\u6368\u3066\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u6c42\u3081\u305f\u300c\u5e74\u8abf\u6240\u5f97\u7a0e\u984d\u300d\u306b\u306f\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u542b\u307e\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3068\u5e74\u8abf\u5e74\u7a0e\u984d\u306e\u6bd4\u8f03<\/h3>\n<h4>\u2460\u5e74\u8abf\u5e74\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u5e74\u8abf\u6240\u5f97\u7a0e\u984d\u300d\u306b\u3001102.1%\u3092\u4e57\u3058\u3066\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u52a0\u3048\u3001\u300c\u5e74\u8abf\u5e74\u7a0e\u984d\u300d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/b><\/span><br \/>\n\u305d\u306e\u5f8c\u3001\u5f53\u521d\u96c6\u8a08\u3057\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3068\u5e74\u8abf\u5e74\u7a0e\u984d\u3068\u3092\u6bd4\u8f03\u3057\u3066\u904e\u4e0d\u8db3\u3092\u6c42\u3081\u3001\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\uff1e\u5e74\u8abf\u5e74\u7a0e\u984d\u306e\u3068\u304d<\/b><br \/>\n\u7a0e\u91d1\u306e\u7d0d\u3081\u904e\u304e\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5dee\u984d\u3092\u9084\u4ed8\u3057\u307e\u3059\u3002<\/li>\n<li><b>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\uff1c\u5e74\u8abf\u5e74\u7a0e\u984d\u306e\u3068\u304d<\/b><br \/>\n\u7a0e\u91d1\u304c\u7d0d\u3081\u8db3\u308a\u306a\u3044\u305f\u3081\u3001\u5dee\u984d\u3092\u5fb4\u53ce\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \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\/109.pdf\" rel=\"noopener\" target=\"_blank\">\u5e74\u7a0e\u984d\u306e\u8a08\u7b97<\/a>\u300d\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/110.pdf\" rel=\"noopener\" target=\"_blank\">\u904e\u4e0d\u8db3\u984d\u306e\u7cbe\u7b97<\/a>\u300d<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u4f8b\u306f\uff1f<\/h2>\n<p>\u5b9f\u969b\u306b\u3001\u3069\u306e\u3088\u3046\u306b\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u3092\u3059\u308b\u306e\u304b\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b1\uff1a\u65e2\u5a5a\u7537\u6027\u300c\u59bb\uff08\u53ce\u5165\u306a\u3057\uff09\uff0b16\u6b73\u306e\u5b50\u3069\u30821\u4eba\uff08\u53ce\u5165\u306a\u3057\uff09\u300d<\/p>\n<p>\u4f8b2\uff1a\u65e2\u5a5a\u7537\u6027\u300c\u59bb\uff08\u53ce\u5165\u3042\u308a\uff09\uff0b21\u6b73\u306e\u5b50\u3069\u30821\u4eba\uff08\u53ce\u5165\u306a\u3057\uff09\uff0b18\u6b73\u306e\u5b50\u3069\u30821\u4eba\uff08\u53ce\u5165\u306a\u3057\uff09\u300d<\/p>\n<p>\u4f8b3\uff1a\u65e2\u5a5a\u7537\u6027\u300c\u59bb\uff08\u53ce\u5165\u306a\u3057\uff09\uff0b15\u6b73\u306e\u5b50\u3069\u30821\u4eba\uff08\u53ce\u5165\u306a\u3057\uff09\uff0b21\u6b73\u306e\u5b50\u3069\u30821\u4eba\uff08\u53ce\u5165\u306a\u3057\uff09\u300d<\/p>\n<h3>\u4f8b1\uff1a\u65e2\u5a5a\u7537\u6027\u300c\u59bb\uff08\u53ce\u5165\u306a\u3057\uff09\uff0b16\u6b73\u306e\u5b50\u3069\u30821\u4eba\uff08\u53ce\u5165\u306a\u3057\uff09\u300d\u306e\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97<\/h3>\n<p>\u4f8b1\u306e\u7537\u6027\u304c1\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3068\u8cde\u4e0e\u306e\u7dcf\u984d\u306f4,390,000\u5186\u3001\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u984d\u306f54,089\u5186\u3067\u3059\u3002<\/p>\n<p>\u203b\u8a08\u7b97\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u3001\u7d66\u4e0e\u30fb\u8cde\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u306f\u6982\u7b97\u3067\u8a08\u7b97\u3057\u3066\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5b9f\u969b\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u984d\u306f54,089\u5186\u3068\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u533a\u5206<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u7a0e\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u6599\u30fb\u624b\u5f53\u7b49<\/td>\n<td style=\"text-align: left;\">3,690,000\u5186<\/td>\n<td style=\"text-align: left;\">41,850\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8cde\u4e0e\u7b49<\/td>\n<td style=\"text-align: left;\">700,000\u5186<\/td>\n<td style=\"text-align: left;\">12,239\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8a08<\/td>\n<td style=\"text-align: left;\">4,390,000\u5186<\/td>\n<td style=\"text-align: left;\">54,089\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \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\/110.pdf\" rel=\"noopener\" target=\"_blank\">\u904e\u4e0d\u8db3\u984d\u306e\u7cbe\u7b97<\/a>\u300d<\/p>\n<p>\u7d66\u4e0e\u3068\u8cde\u4e0e\u306e\u7dcf\u984d4,390,000\u5186\u304b\u3089\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u984d54,089\u5186\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u66ab\u5b9a\u7684\u306b\u5929\u5f15\u304d\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u500b\u4eba\u306e\u4e8b\u60c5\u304c\u53cd\u6620\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<br \/>\n\u305d\u308c\u3067\u306f\u5b9f\u969b\u306b\u3001\u7d66\u4e0e\u3068\u8cde\u4e0e\u306e\u7dcf\u984d4,390,000\u5186\u306b\u5bfe\u3057\u3066\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u3092\u884c\u3044\u3001\u3059\u3067\u306b\u7d0d\u4ed8\u6e08\u3068\u306a\u3063\u3066\u3044\u308b54,089\u5186\u3068\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><b>1. \u307e\u305a\u7d66\u4e0e\u3068\u8cde\u4e0e\u306e\u7dcf\u984d4,390,000\u5186\u3092\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306e\u7b97\u51fa\u8868\u300d\u306b\u5f53\u3066\u306f\u3081\u30013,070,400\u5186\u3068\u3044\u3046\u91d1\u984d\u3092\u5c0e\u304d\u307e\u3059\u3002<\/b><\/p>\n<p><b>2. \u6b21\u306b3,070,400\u5186\u3068\u3044\u3046\u91d1\u984d\u306b\u5bfe\u3057\u3066\u3001\u500b\u4eba\u306e\u4e8b\u60c5\u3092\u53cd\u6620\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th>3,070,400\u5186<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u2460\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d<\/td>\n<td style=\"text-align: left;\">-626,757\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2461\u751f\u547d\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d<\/td>\n<td style=\"text-align: left;\">-71,550\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2462\u5730\u9707\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d<\/td>\n<td style=\"text-align: left;\">-45,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2463\u914d\u5076\u8005\u63a7\u9664\u3001\u6276\u990a\u63a7\u9664\u3001\u57fa\u790e\u63a7\u9664\u306e\u5408\u8a08\u984d<\/td>\n<td style=\"text-align: left;\">-1,640,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2252687,093\u5186\uff081,000\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09<\/td>\n<td style=\"text-align: left;\">687,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u2460\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d\u3068\u306f\u3001\u7d66\u4e0e\u7b49\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u305f\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\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u2461\u3068\u2462\u306e\u4fdd\u967a\u6599\u306f\u3001\u652f\u6255\u3063\u305f\u984d\u306b\u5fdc\u3058\u3066\u63a7\u9664\u984d\u304c\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u2463\u306f\u3001\u914d\u5076\u8005\u306e\u6709\u7121\u3001\u5b50\u3069\u3082\u306e\u6570\u3068\u5e74\u9f62\u306b\u3088\u3063\u3066\u63a7\u9664\u984d\u304c\u5909\u52d5\u3057\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5185\u8a33\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u4ee4\u548c7\u5e7412\u6708\u306e\u6cd5\u6539\u6b63\u306b\u3088\u308a\u3001\u57fa\u790e\u63a7\u9664\u3084\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u3082\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm\" 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\u300d<\/a><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u914d\u5076\u8005\u63a7\u9664\uff08\u59bb\uff08\u53ce\u5165\u306a\u3057\uff09\uff09<\/td>\n<td style=\"text-align: left;\">380,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u63a7\u9664\uff0816\u6b73\u306e\u5b50\uff09<\/td>\n<td style=\"text-align: left;\">380,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u57fa\u790e\u63a7\u9664\uff08\u672c\u4eba\uff09<\/td>\n<td style=\"text-align: left;\">880,000\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u5408\u8a08<\/th>\n<th style=\"text-align: left;\">1,640,000\u5186<\/th>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>3.687,000\u5186\u3092\u3082\u3068\u306b\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3057\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3081\u305f102.1%\u3092\u639b\u3051\u307e\u3059\u3002<\/b><\/p>\n<p>687,000\u5186\u00d75\uff05\u00d7102.1%\uff08\u7a0e\u7387\uff09\uff1d35,071.35\u5186\uff08\u5e74\u8abf\u5e74\u7a0e\u984d35,000\u5186\uff09\u203b100\u5186\u672a\u6e80\u5207\u308a\u6368\u3066<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u7d50\u679c35,000\u5186\u304c\u3001\u6276\u990a\u3057\u3066\u3044\u308b\u5b50\u3069\u3082\u306e\u4eba\u6570\u3084\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306a\u3069\u306e\u500b\u4eba\u4e8b\u60c5\u304c\u53cd\u6620\u3055\u308c\u305f\u6240\u5f97\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u306f\u3059\u3067\u306b\u7d0d\u4ed8\u6e08\u3068\u306a\u3063\u3066\u3044\u308b54,089\u5186\u304b\u308935,000\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u5dee\u5f15\u8d85\u904e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u8a08\u7b97\u3057\u305f19,089\u5186\u304b\u3089\u672c\u5e74\u6700\u5f8c\u306e\u7d66\u4e0e\u304b\u3089\u306e\u6e90\u6cc9\u7a0e\u984d\u3092\u5dee\u3057\u5f15\u304d\u3001\u672c\u5e74\u6700\u5f8c\u306b\u652f\u6255\u3046\u7d66\u4e0e\u306719,089\u5186\u3068\u306e\u5dee\u984d\u3092\u9084\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f8b2\uff1a\u65e2\u5a5a\u7537\u6027\u300c\u59bb\uff08\u53ce\u5165\u3042\u308a\uff09\uff0b21\u6b73\u306e\u5b50\u3069\u30821\u4eba\uff08\u53ce\u5165\u306a\u3057\uff09\uff0b18\u6b73\u306e\u5b50\u3069\u30821\u4eba\uff08\u53ce\u5165\u306a\u3057\uff09\u300d\u306e\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97<\/h3>\n<p>\u4f8b2\u306e\u7537\u6027\u304c1\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3068\u8cde\u4e0e\u306e\u7dcf\u984d\u306f7,074,500\u5186\u3001\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u984d\u306f216,857\u5186\u3067\u3059\u3002<\/p>\n<p>\u203b\u8a08\u7b97\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u3001\u7d66\u4e0e\u30fb\u8cde\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u306f\u6982\u7b97\u3067\u8a08\u7b97\u3057\u3066\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5b9f\u969b\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u984d\u306f216,857\u5186\u3068\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u533a\u5206<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u7a0e\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u6599\u30fb\u624b\u5f53\u7b49<\/td>\n<td style=\"text-align: left;\">5,254,500\u5186<\/td>\n<td style=\"text-align: left;\">90,900\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8cde\u4e0e\u7b49<\/td>\n<td style=\"text-align: left;\">1,820,000\u5186<\/td>\n<td style=\"text-align: left;\">125,957\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8a08<\/td>\n<td style=\"text-align: left;\">7,074,500\u5186<\/td>\n<td style=\"text-align: left;\">216,857\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3059\u3067\u306b\u7d0d\u7a0e\u6e08\u307f\u3068\u306a\u3063\u3066\u3044\u308b216,857\u5186\u3068\u3044\u3046\u6240\u5f97\u7a0e\u306b\u5bfe\u3057\u3066\u500b\u4eba\u4e8b\u60c5\u3092\u53cd\u6620\u3057\u3001\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u3092\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><b>1. \u6700\u521d\u306b\u7d66\u4e0e\u3068\u8cde\u4e0e\u306e\u7dcf\u984d\u3092\u5148\u307b\u3069\u3068\u540c\u3058\u3088\u3046\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306e\u7b97\u51fa\u8868\u300d\u306b\u5f53\u3066\u306f\u3081\u307e\u3059\u3002<\/b><\/p>\n<p>6,600,000\u5186\u4ee5\u4e0a10,000,000\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u300c\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306b90%\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3057\u305f\u91d1\u984d\u304b\u30891,100,000\u5186\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u300d\u3068\u306a\u308b\u305f\u3081\u3001<\/p>\n<p>7,074,500\u5186\u00d790\uff05\uff0d1,100,000\u5186\uff1d5,267,050\u5186<\/p>\n<p>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b>2. \u6b21\u306b5,267,050\u5186\u3068\u3044\u3046\u91d1\u984d\u306b\u5bfe\u3057\u3066\u3001\u500b\u4eba\u306e\u4e8b\u60c5\u3092\u53cd\u6620\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th>5,267,050\u5186<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u2460\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u305f\u5065\u5eb7\u4fdd\u967a\u6599\u3084\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306a\u3069\u306e\u5408\u8a08\u984d<\/td>\n<td style=\"text-align: left;\">-1,084,224\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2461\u751f\u547d\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d<\/td>\n<td style=\"text-align: left;\">-85,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2462\u5730\u9707\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d<\/td>\n<td style=\"text-align: left;\">-15,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2463\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d<\/td>\n<td style=\"text-align: left;\">-110,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2464\u6276\u990a\u63a7\u9664\u3001\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u63a7\u9664\u3001\u57fa\u790e\u63a7\u9664\u306e\u5408\u8a08\u984d<\/td>\n<td style=\"text-align: left;\">-1,640,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u22522,332,326\u5186\uff081,000\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09<\/td>\n<td style=\"text-align: left;\">2,332,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u2460\u304b\u3089\u2462\u306f\u3001\u4f8b1\u306e\u7537\u6027\u3068\u540c\u3058\u3088\u3046\u306b\u63a7\u9664\u984d\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b2\u306e\u7537\u6027\uff08\u53ce\u51657,074,500\u5186\uff09\u306e\u59bb\u306b\u306f\u53ce\u5165\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d1,250,000\u5186\uff09\u304c\u3042\u308b\u305f\u3081\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3092\u300c\u914d\u5076\u8005\u63a7\u9664\u984d\u53c8\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\u306e\u8868\u300d\u306b\u5f53\u3066\u306f\u3081\u3001\u2463\u306e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u4f8b1\u306e\u7537\u6027\u306e\u59bb\u306b\u306f\u53ce\u5165\u304c\u306a\u304b\u3063\u305f\u305f\u3081\u914d\u5076\u8005\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u4eca\u56de\u306f\u59bb\u306b\u53ce\u5165\u304c\u3042\u308a\u2463\u3067\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u2464\u3067\u306f\u300121\u6b73\u306e\u5b50\u3069\u3082\u306818\u6b73\u306e\u5b50\u3069\u3082\u305d\u308c\u305e\u308c\u306e\u6276\u990a\u63a7\u9664\u3068\u672c\u4eba\u306e\u57fa\u790e\u63a7\u9664\u306b\u52a0\u3048\u300121\u6b73\u306f\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u63a7\u9664\u984d25\u4e07\u5186\u3092\u52a0\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u3001\u4eee\u306b\u5b50\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u5e74\u9593123\u4e07\u5186\u3092\u8d85\u3048\u308b\u53ce\u5165\u304c\u3042\u308c\u3070\u3001\u7a0e\u52d9\u4e0a\u306f\u6276\u990a\u3092\u5916\u308c\u308b\u305f\u3081\u6276\u990a\u63a7\u9664\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u300119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\u3067\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm\" 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\u300d<\/a><\/p>\n<p>\u2464\u306e\u5185\u8a33\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u63a7\u9664\uff0821\u6b73\u306e\u5b50\uff09<\/td>\n<td style=\"text-align: left;\">380,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u63a7\u9664\uff0816\u6b73\u306e\u5b50\uff09<\/td>\n<td style=\"text-align: left;\">380,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u57fa\u790e\u63a7\u9664\uff08\u672c\u4eba\uff09<\/td>\n<td style=\"text-align: left;\">630,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u52a0\u7b97\u984d<\/td>\n<td style=\"text-align: left;\">250,000\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u5408\u8a08<\/th>\n<th style=\"text-align: left;\">1,640,000\u5186<\/th>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>3. \u6700\u5f8c\u306b2,332,000\u5186\u3092\u3082\u3068\u306b\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3057\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3081\u305f102.1%\u3092\u639b\u3051\u307e\u3059\u3002<\/b><\/p>\n<p>\uff5b2,332,000\u5186\u00d710\uff05\uff08\u7a0e\u7387\uff09\uff0d97,500\u5186\uff08\u63a7\u9664\u984d\uff09\uff5d\u00d7102.1%\uff1d138,549.7\u5186\uff08\u5e74\u8abf\u5e74\u7a0e\u984d138,500\u5186\uff09\u203b100\u5186\u672a\u6e80\u5207\u308a\u6368\u3066<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u3092\u3057\u305f138,500\u5186\u3068\u3001\u3059\u3067\u306b\u7d0d\u4ed8\u6e08\u3068\u306a\u3063\u3066\u3044\u308b216,857\u5186\u3068\u6bd4\u8f03\u3059\u308b\u3068\u300178,357\u5186\u304c\u7d0d\u3081\u904e\u304e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e78,357\u5186\u304b\u3089\u3001\u672c\u5e74\u6700\u5f8c\u306e\u7d66\u4e0e\u304b\u3089\u306e\u6e90\u6cc9\u7a0e\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u672c\u4eba\u306b\u9084\u4ed8\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4f8b3\uff1a\u65e2\u5a5a\u7537\u6027\u300c\u59bb\uff08\u53ce\u5165\u306a\u3057\uff09\uff0b15\u6b73\u306e\u5b50\u3069\u30821\u4eba\uff08\u53ce\u5165\u306a\u3057\uff09\uff0b21\u6b73\u306e\u5b50\u3069\u30821\u4eba\uff08\u53ce\u5165\u306a\u3057\uff09\u300d<\/h3>\n<p>\u4f8b3\u3067\u306f\u3001\u4f8b2\u306e\u7537\u6027\u3068\u540c\u69d8\u306e\u53ce\u5165\u30011\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3068\u8cde\u4e0e\u306e\u7dcf\u984d\u306f7,074,500\u5186\u3001\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u984d\u306f216,857\u5186\u3067\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u203b\u8a08\u7b97\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u3001\u7d66\u4e0e\u30fb\u8cde\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u306f\u6982\u7b97\u3067\u8a08\u7b97\u3057\u3066\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5b9f\u969b\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u984d\u306f216,857\u5186\u3068\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u533a\u5206<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u7a0e\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u6599\u30fb\u624b\u5f53\u7b49<\/td>\n<td style=\"text-align: left;\">5,254,500\u5186<\/td>\n<td style=\"text-align: left;\">90,900\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8cde\u4e0e\u7b49<\/td>\n<td style=\"text-align: left;\">1,820,000\u5186<\/td>\n<td style=\"text-align: left;\">125,957\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8a08<\/td>\n<td style=\"text-align: left;\">7,074,500\u5186<\/td>\n<td style=\"text-align: left;\">216,857\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>1. \u6700\u521d\u306b\u7d66\u4e0e\u3068\u8cde\u4e0e\u306e\u7dcf\u984d\u3092\u4f8b2\u3068\u540c\u3058\u304f\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306e\u7b97\u51fa\u8868\u300d\u306b\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/p>\n<p>6,600,000\u5186\u4ee5\u4e0a10,000,000\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u300c\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306b90%\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3057\u305f\u91d1\u984d\u304b\u30891,100,000\u5186\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>7,074,500\u5186\u00d790\uff05\uff0d1,100,000\u5186\uff1d5,267,050\u5186<\/p>\n<p><b>2. \u6b21\u306b5,267,050\u5186\u3068\u3044\u3046\u91d1\u984d\u306b\u5bfe\u3057\u3066\u3001\u4f8b3\u306e\u6761\u4ef6\u3067\u500b\u4eba\u306e\u4e8b\u60c5\u3092\u53cd\u6620\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th>5,267,050\u5186<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u2460\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u305f\u5065\u5eb7\u4fdd\u967a\u6599\u3084\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306a\u3069\u306e\u5408\u8a08\u984d<\/td>\n<td style=\"text-align: left;\">-1,084,224\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2461\u751f\u547d\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d<\/td>\n<td style=\"text-align: left;\">-85,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2462\u5730\u9707\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d<\/td>\n<td style=\"text-align: left;\">-15,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2463\u914d\u5076\u8005\u63a7\u9664\u984d<\/td>\n<td style=\"text-align: left;\">-380,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2464\u6276\u990a\u63a7\u9664\u3001\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u63a7\u9664\u3001\u57fa\u790e\u63a7\u9664\u306e\u5408\u8a08\u984d<\/td>\n<td style=\"text-align: left;\">-1,260,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u22522,442,326\u5186\uff081,000\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09<\/td>\n<td style=\"text-align: left;\">2,442,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u2460\u304b\u3089\u2462\u306f\u3001\u4f8b1\u306e\u7537\u6027\u3068\u540c\u3058\u3088\u3046\u306b\u63a7\u9664\u984d\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b3\u306e\u7537\u6027\uff08\u53ce\u51657,074,500\u5186\uff09\u306e\u59bb\u306b\u306f\u53ce\u5165\u304c\u306a\u3044\u305f\u3081\u3001\u914d\u5076\u8005\u63a7\u9664\u306f380,000\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u2464\u3067\u306f\u300121\u6b73\u306e\u5b50\u3069\u3082\u306f\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u63a7\u9664\u984d25\u4e07\u5186\u3092\u52a0\u7b97\u3057\u3001\u672c\u4eba\u306e\u57fa\u790e\u63a7\u9664\u306b\u52a0\u3048\u307e\u3059\u300215\u6b73\u306e\u5b50\u3069\u3082\u306f\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u2464\u306e\u5185\u8a33\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u63a7\u9664\uff0821\u6b73\u306e\u5b50\uff09<\/td>\n<td style=\"text-align: left;\">380,000\u5186<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u63a7\u9664\uff0815\u6b73\u306e\u5b50\uff09<\/td>\n<td style=\"text-align: left;\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u57fa\u790e\u63a7\u9664\uff08\u672c\u4eba\uff09<\/td>\n<td style=\"text-align: left;\">630,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u52a0\u7b97\u984d<\/td>\n<td style=\"text-align: left;\">250,000\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u5408\u8a08<\/th>\n<th style=\"text-align: left;\">1,260,000\u5186<\/th>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>3. \u6700\u5f8c\u306b2,442,000\u5186\u3092\u3082\u3068\u306b\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3057\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3081\u305f102.1%\u3092\u639b\u3051\u307e\u3059\u3002<\/b><\/p>\n<p>\uff5b2,442,000\u5186\u00d710\uff05\uff08\u7a0e\u7387\uff09\uff0d97,500\u5186\uff08\u63a7\u9664\u984d\uff09\uff5d\u00d7102.1%\uff1d149,780.7\u5186\uff08\u5e74\u8abf\u5e74\u7a0e\u984d149,700\u5186\uff09100\u5186\u672a\u6e80\u5207\u308a\u6368\u3066<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u3092\u3057\u305f149,700\u5186\u3068\u3001\u3059\u3067\u306b\u7d0d\u4ed8\u6e08\u3068\u306a\u3063\u3066\u3044\u308b216,857\u5186\u3068\u6bd4\u8f03\u3059\u308b\u3068\u300167,157\u5186\u304c\u7d0d\u3081\u904e\u304e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e67,157\u5186\u304b\u3089\u3001\u672c\u5e74\u6700\u5f8c\u306e\u7d66\u4e0e\u304b\u3089\u306e\u6e90\u6cc9\u7a0e\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u904e\u7d0d\u4ed8\u984d\u3068\u3057\u3066\u672c\u4eba\u306b\u9084\u4ed8\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u5c0f\u6570\u70b9\u4ee5\u4e0b\uff08\u7aef\u6570\uff09\u306f\u3069\u3046\u3059\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u3067\u306f\u3001\u5c0f\u6570\u70b9\u4ee5\u4e0b\u3082\u542b\u3081\u3066\u7aef\u6570\u51e6\u7406\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3059\u3067\u306b\u8a08\u7b97\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3057\u305f\u304c\u3001\u3042\u3089\u305f\u3081\u3066\u5c0f\u6570\u70b9\u4ee5\u4e0b\u3068\u4e00\u5b9a\u306e\u91d1\u984d\u4ee5\u4e0b\u306e\u7aef\u6570\u51e6\u7406\u306b\u3064\u3044\u3066\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u306e\u6d41\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u7d66\u4e0e\u3068\u5fb4\u53ce\u7a0e\u984d\u306e\u96c6\u8a08<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97<\/li>\n<li>\u5dee\u5f15\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97<\/li>\n<li>\u5e74\u8abf\u5e74\u7a0e\u984d\u306e\u8a08\u7b97<\/li>\n<li>\u904e\u4e0d\u8db3\u984d\u306e\u7cbe\u7b97<\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u306e\u3046\u3061\u3001\u2461\u304b\u3089\u2463\u306e\u8a08\u7b97\u3067\u306f\u3001\u7aef\u6570\u51e6\u7406\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u2461\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u3067\u306f\u3001\u6c42\u3081\u305f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306b1\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u3053\u308c\u3092\u5207\u308a\u6368\u3066\u305f\u91d1\u984d\u306b\u3088\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u51e6\u7406\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>7,654,321\u5186\uff08\u7d66\u4e0e\u7dcf\u984d\uff09\u00d790\uff05\uff0d1,100,000\u5186\uff1d5,788,888.9\u5186\uff08\u5207\u308a\u6368\u3066\uff09<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306f\u30015,788,888\u5186\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u5e74\u5206\u306e\u7d66\u4e0e\u306e\u7dcf\u984d\u304b\u3089\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u984d\u3092\u6c42\u3081\u307e\u3059\u304c\u3001\u3053\u306e\u5834\u5408\u306f\u7b97\u51fa\u3057\u305f\u91d1\u984d\u306b1\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u7aef\u6570\u3092\u5207\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7d66\u4e0e\u7dcf\u984d\u304c8,965,432\u5186\u306e\u5834\u5408\u3001\u6b21\u306e\u3088\u3046\u306a\u51e6\u7406\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff088,965,432\u5186\uff0d8,500,000\u5186\uff09\u00d710\uff05\uff1d 46,543.2\u5186\uff08\u5207\u308a\u4e0a\u3052\uff09<\/p>\n<p>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u984d\u306f46,543\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u2462\u5dee\u5f15\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u3067\u306f\u3001\u5dee\u5f15\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306b1,000\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7aef\u6570\u3092\u5207\u308a\u6368\u3066\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u2463\u5e74\u8abf\u5e74\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u3001102.1\uff05\u3092\u4e57\u3058\u3066\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3080\u5e74\u8abf\u5e74\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u5834\u5408\u306f\u3001100\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u6368\u3066\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u306e\u524d\u6bb5\u968e\u3068\u306a\u308b\u6240\u5f97\u63a7\u9664\u3067\u3082\u3001\u751f\u547d\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u3067\u7b97\u51fa\u3057\u305f\u91d1\u984d\u306b1\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u7aef\u6570\u3092\u5207\u308a\u6368\u3066\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u306e\u969b\u306b\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u4ee4\u548c7\u5e7412\u6708\u306e\u6cd5\u6539\u6b63\u3078\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u30022025\u5e74\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u3053\u308c\u307e\u3067\u306a\u304b\u3063\u305f\u57fa\u790e\u63a7\u9664\u984d\u3084\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306a\u3069\u304c\u898b\u76f4\u3057\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5e74\u8abf\u8a08\u7b97\u8868\u3092\u6d3b\u7528\u3057\u3088\u3046<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u3053\u306e\u7533\u544a\u66f8\u306f\u3001\u5e74\u306e\u6700\u521d\u306e\u7d66\u4e0e\u3092\u652f\u6255\u3046\u524d\u65e5\u307e\u3067\u306b\u5f93\u696d\u54e1\u306b\u63d0\u51fa\u3057\u3066\u3082\u3089\u3046\u3082\u306e\u3067\u3059\u3002<\/b><\/span>\u305d\u3057\u3066\u3001\u5e74\u672b\u8abf\u6574\u6642\u306b\u3082\u6276\u990a\u89aa\u65cf\u306a\u3069\u306b\u7570\u52d5\u304c\u3042\u308c\u3070\u7570\u52d5\u7533\u544a\u3092\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7533\u544a\u66f8\u3067\u306f\u3001\u4e16\u5e2f\u306b\u6b21\u306e\u8005\u304c\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u3001\u63a7\u9664\u6f0f\u308c\u304c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/li>\n<li>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\uff0816\u6b73\u4ee5\u4e0a\uff09<\/li>\n<li>\u969c\u5bb3\u8005\u3001\u5be1\u5a66\u3001\u3072\u3068\u308a\u89aa\u3001\u52e4\u52b4\u5b66\u751f\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u304c\u4e00\u5b9a\u984d\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3082\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/h3>\n<p>\u3053\u306e\u7533\u544a\u66f8\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u5065\u5eb7\u4fdd\u967a\u306a\u3069\u306e\u3088\u3046\u306b\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3059\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u4ee5\u5916\u306e\u3001\u6b21\u306e\u3088\u3046\u306a\u4fdd\u967a\u6599\u306b\u3064\u3044\u3066\u63a7\u9664\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/b><\/span>\u305d\u306e\u4fdd\u967a\u6599\u306e\u533a\u5206\u3054\u3068\u306b\u5408\u8a08\u984d\u3092\u8a08\u7b97\u3057\u3001\u4e00\u5b9a\u306e\u30eb\u30fc\u30eb\u306b\u3088\u308a\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599<\/li>\n<li>\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599<\/li>\n<li>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599<\/li>\n<li>\u5730\u9707\u4fdd\u967a\u6599<\/li>\n<\/ul>\n<\/div>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c 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href=\"https:\/\/biz.moneyforward.com\/library\/form\/2411\/?provider=pa_basic&amp;provider_info=cv.3181.part.text_cta001\">\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u554f\u3044\u5408\u308f\u305b\u308b<\/a><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/library\/746\/?provider=pa_basic&amp;provider_info=cv.3181.part.text_cta002\">\u8cc7\u6599\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/a><\/p>\n<p>\u203b \u63b2\u8f09\u3057\u3066\u3044\u308b\u60c5\u5831\u306f\u8a18\u4e8b\u66f4\u65b0\u6642\u70b9\u306e\u3082\u306e\u3067\u3059\u3002<\/p>\n    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/src\/images\/icon_file_pdf.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p 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