{"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":"2026-10-08T12:47:09","modified_gmt":"2026-10-08T03:47:09","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=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u306e\u6d41\u308c\u306f\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u7d66\u4e0e\u7dcf\u984d\u306e\u96c6\u8a08\u304b\u3089\u59cb\u3081\u3001\u6240\u5f97\u3068\u8ab2\u7a0e\u6240\u5f97\u3092\u9806\u306b\u6c42\u3081\u3066\u5e74\u8abf\u5e74\u7a0e\u984d\u3092\u78ba\u5b9a\u3055\u305b\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list 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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><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306f\u30011\u5e74\u9593\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d\u3068\u7d0d\u3081\u308b\u3079\u304d\u5e74\u7a0e\u984d\u3092\u6bd4\u3079\u3001\u305d\u306e\u5e74\u6700\u5f8c\u306e\u7d66\u4e0e\u652f\u6255\u3044\u6642\u306b\u904e\u4e0d\u8db3\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u306f\u3001\u7d66\u4e0e\u7dcf\u984d\u306e\u96c6\u8a08\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5dee\u3057\u5f15\u304d\u3001\u6240\u5f97\u63a7\u9664\u306e\u5dee\u3057\u5f15\u304d\u3001\u7a0e\u7387\u306e\u9069\u7528\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u5dee\u3057\u5f15\u304d\u3001\u7cbe\u7b97\u3068\u3044\u3046\u6d41\u308c\u3067\u9032\u307f\u307e\u3059\u3002<\/p>\n<h3>\u3010\u4e8b\u524d\u6e96\u5099\u3011\u8a08\u7b97\u524d\u306b\u7533\u544a\u66f8\u3092\u56de\u53ce\u3057\u3066\u5185\u5bb9\u3092\u78ba\u304b\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u306f\u3001\u4e8b\u524d\u306b\u914d\u4ed8\u3057\u305f\u7533\u544a\u66f8\u3092\u56de\u53ce\u3057\u3001\u8a18\u8f09\u5185\u5bb9\u306b\u8aa4\u308a\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3053\u308d\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3069\u306e\u7533\u544a\u66f8\u3067\u3069\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u304b\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"40%\">\u7533\u544a\u66f8<\/th>\n<th width=\"35%\">\u9069\u7528\u3059\u308b\u63a7\u9664<\/th>\n<th width=\"25%\">\u63d0\u51fa\u3059\u308b\u4eba<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/td>\n<td style=\"text-align: left;\">\u30fb\u6276\u990a\u63a7\u9664<br \/>\n\u30fb\u969c\u5bb3\u8005\u63a7\u9664<br \/>\n\u30fb\u5be1\u5a66\u63a7\u9664<br \/>\n\u30fb\u3072\u3068\u308a\u89aa\u63a7\u9664<br \/>\n\u30fb\u52e4\u52b4\u5b66\u751f\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u539f\u5247\u3068\u3057\u3066\u5168\u54e1<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/td>\n<td style=\"text-align: left;\">\u30fb\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<br \/>\n\u30fb\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664<br \/>\n\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664<br \/>\n\u30fb\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<br \/>\n\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<br \/>\n\u30fb\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u8a72\u5f53\u8005\u306e\u307f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/td>\n<td style=\"text-align: left;\">\u30fb\u57fa\u790e\u63a7\u9664<br \/>\n\u30fb\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<br \/>\n\u30fb\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664<br \/>\n\u30fb\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u57fa\u790e\u63a7\u9664\u306f\u539f\u5247\u3068\u3057\u3066\u5168\u54e1<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\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<\/td>\n<td style=\"text-align: left;\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<br \/>\n\uff082\u5e74\u76ee\u4ee5\u964d\uff09<\/td>\n<td style=\"text-align: left;\">\u8a72\u5f53\u8005\u306e\u307f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306f\u3001\u524d\u5e74\u63d0\u51fa\u5206\u3068\u7fcc\u5e74\u5206\u3092\u914d\u4ed8<\/h4>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306f\u3001\u524d\u5e74\u63d0\u51fa\u5206\u3068\u7fcc\u5e74\u5206\u3092\u3042\u308f\u305b\u3066\u914d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u524d\u5e74\u63d0\u51fa\u5206\u306f\u3001\u5e74\u306e\u9014\u4e2d\u3067\u6276\u990a\u89aa\u65cf\u306a\u3069\u306b\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u5185\u5bb9\u3092\u8a02\u6b63\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002\u7fcc\u5e74\u5206\u306f\u3001\u5e74\u306e\u6700\u521d\u306e\u7d66\u4e0e\u3092\u652f\u6255\u3046\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u66f8\u3067\u306f\u3001\u6b21\u306b\u5f53\u305f\u308b\u5bb6\u65cf\u304c\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\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\u30fb\u5be1\u5a66\u30fb\u3072\u3068\u308a\u89aa\u30fb\u52e4\u52b4\u5b66\u751f<\/li>\n<\/ol>\n<\/div>\n<p>\u3042\u308f\u305b\u3066\u3001\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u304c\u8981\u4ef6\u306e\u7bc4\u56f2\u306b\u53ce\u307e\u3063\u3066\u3044\u308b\u304b\u3082\u78ba\u304b\u3081\u307e\u3059\u3002<\/p>\n<p><b>\u3010\u7c21\u6613\u306a\u7533\u544a\u66f8\u3011<\/b><br \/>\n\u306a\u304a\u3001\u7fcc\u5e74\u5206\u306e\u7533\u544a\u66f8\u306f\u3001\u524d\u5e74\u63d0\u51fa\u306e\u5185\u5bb9\u3068\u540c\u3058\u5834\u5408\u306b\u9650\u308a\u3001\u7570\u52d5\u304c\u306a\u3044\u65e8\u306e\u8a18\u8f09\u3060\u3051\u3067\u7701\u7565\u3067\u304d\u307e\u3059\u3002\u5909\u66f4\u304c\u3042\u308c\u3070\u3001\u901a\u5e38\u306e\u7533\u544a\u66f8\u306b\u5168\u9805\u76ee\u3092\u8a18\u8f09\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/2027shinkoku_kani.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/2027shinkoku_kani.png\" alt=\"\u4ee4\u548c9\u5e74\u7c21\u6613\u306a\u7533\u544a\u66f8\" width=\"700\" height=\"177\" class=\"aligncenter size-full wp-image-127060\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/2027shinkoku_kani.png 700w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/2027shinkoku_kani-300x76.png 300w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<p>\u51fa\u5178\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<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2027bun_02-2.pdf\" rel=\"noopener\" target=\"_blank\">\u226a\u8a18\u8f09\u4f8b\u226b\u4ee4\u548c\uff19\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<\/a><\/p>\n<h4>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f2\u5e74\u76ee\u4ee5\u964d\u306a\u3089\u5e74\u672b\u8abf\u6574\u3067\u51e6\u7406\u3067\u304d\u308b<\/h4>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u30012\u5e74\u76ee\u4ee5\u964d\u3067\u3042\u308c\u3070\u5e74\u672b\u8abf\u6574\u3067\u51e6\u7406\u3067\u304d\u308b\u305f\u3081\u3001\u8a72\u5f53\u8005\u304b\u3089\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\u3068\u300c\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u300d\u3092\u56de\u53ce\u3057\u307e\u3059\u3002\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u53d7\u9818\u3057\u305f\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u306f\u3001\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u3068\u3042\u308f\u305b\u3066\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u521d\u5e74\u5ea6\u306f\u78ba\u5b9a\u7533\u544a\u3067\u306e\u5bfe\u5fdc\u3067\u3059\u3002<\/p>\n<p>\u5404\u7533\u544a\u66f8\u306e\u88cf\u9762\u306b\u306f\u8a18\u8f09\u65b9\u6cd5\u306e\u8aac\u660e\u304c\u4ed8\u3044\u3066\u3044\u307e\u3059\u3002\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u306a\u63a7\u9664\u3082\u3042\u308b\u305f\u3081\u3001\u56de\u53ce\u524d\u306b\u5f93\u696d\u54e1\u3078\u6848\u5185\u3057\u3066\u304a\u304f\u3068\u8a18\u8f09\u6f0f\u308c\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/mokuji.htm\" rel=\"noopener\" target=\"_blank\">A2 \u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/970\" data-lkc-id=\"4\" 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 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div 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 class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u4ee5\u4e0b\u3088\u308a\u3001\u5e74\u672b\u8abf\u6574\u306e\u624b\u7d9a\u304d\u3084\u6d41\u308c\u306b\u3064\u3044\u3066\u3001\u52d5\u753b\u3067\u3082\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"js-movie-wrap movie-wrap\">\n    <iframe class=\"js-movie-wrap-movie movie-wrap__movie\" data-src=\"https:\/\/www.youtube.com\/embed\/pZ4dod0z7tI?autoplay=1\" frameborder=\"0\" allow=\"accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe>\n<\/div>\n<h3>\u4ee4\u548c8\u5e74\u5206\u306f\u63a7\u9664\u984d\u3068\u6240\u5f97\u8981\u4ef6\u304c\u5909\u308f\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u57fa\u790e\u63a7\u9664\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u3082\u7de9\u548c\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u6539\u6b63\u306f\u4ee4\u548c8\u5e7412\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u3001\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u6539\u6b63\u524d<\/th>\n<th>\u4ee4\u548c8\u5e74\u5206<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u57fa\u790e\u63a7\u9664<br \/>\n\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u305f\u6700\u5927\u984d\uff09<\/td>\n<td style=\"text-align: left;\">95\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">104\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d<\/td>\n<td style=\"text-align: left;\">65\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">74\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u89aa\u65cf\u30fb\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306e\u6240\u5f97\u8981\u4ef6<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u52e4\u52b4\u5b66\u751f\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u8981\u4ef6<\/td>\n<td style=\"text-align: left;\">85\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">89\u4e07\u5186\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5bb6\u5185\u52b4\u50cd\u8005\u7b49\u306e\u5fc5\u8981\u7d4c\u8cbb\u306e\u6700\u4f4e\u4fdd\u969c\u984d<\/td>\n<td style=\"text-align: left;\">65\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">69\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u57fa\u790e\u63a7\u9664\u306f\u4e00\u5f8b\u3067\u306f\u306a\u304f\u3001\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u4ee4\u548c8\u5e74\u5206\u306e\u57fa\u790e\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">489\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">104\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">489\u4e07\u5186\u8d85655\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">67\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">655\u4e07\u5186\u8d852,350\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2,350\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306e\u57fa\u790e\u63a7\u9664\u984d\u306b\u6539\u6b63\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4ee4\u548c8\u5e7411\u6708\u307e\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5f15\u304d\u4e0a\u3052\u5f8c\u306e\u63a7\u9664\u984d\u304c\u53cd\u6620\u3055\u308c\u308b\u306e\u306f\u300112\u6708\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u304b\u3089\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/index.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>1.\u7d66\u4e0e\u652f\u7d66\u984d\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u96c6\u8a08\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u9593\u306e\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u652f\u7d66\u984d\u3068\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u5f93\u696d\u54e1\u3054\u3068\u306b\u96c6\u8a08\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u7d66\u4e0e\u306e\u91d1\u984d\u3092\u96c6\u8a08\u3059\u308b<\/b><br \/>\n\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u300c\u7d66\u4e0e\u30fb\u624b\u5f53\u300d\u6b04\u3068\u300c\u8cde\u4e0e\u7b49\u300d\u6b04\u306e\u652f\u7d66\u984d\u3092\u305d\u308c\u305e\u308c\u5408\u8a08\u3059\u308b\u3002\u901a\u52e4\u624b\u5f53\u306f\u975e\u8ab2\u7a0e\u5206\u3092\u7dcf\u652f\u7d66\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3002<\/li>\n<li><b>\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u3092\u96c6\u8a08\u3059\u308b<\/b><br \/>\n\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u3044\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u3092\u533a\u5206\u3054\u3068\u306b\u5206\u3051\u3066\u8a18\u8f09\u3002\u7d66\u4e0e\u304b\u3089\u5f15\u3044\u305f\u3082\u306e\u3001\u8cde\u4e0e\u304b\u3089\u5f15\u3044\u305f\u3082\u306e\u3001\u5f93\u696d\u54e1\u81ea\u8eab\u304c\u652f\u6255\u3063\u305f\u3082\u306e\u3092\u5206\u3051\u308b\u3068\u6574\u7406\u3057\u3084\u3059\u3044\u3002<\/li>\n<li><b>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u96c6\u8a08\u3059\u308b<\/b><br \/>\n\u5e74\u672b\u8abf\u6574\u6642\u307e\u3067\u306b\u5fb4\u53ce\u3057\u305f\u7a0e\u984d\u3092\u96c6\u8a08\u3002\u672c\u5e74\u6700\u5f8c\u306e\u7d66\u4e0e\u306f\u6708\u984d\u8868\u306b\u3088\u308b\u8a08\u7b97\u3092\u7701\u7565\u3057\u3001\u96c6\u8a08\u5f8c\u306b\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u3066\u3082\u5dee\u3057\u652f\u3048\u306a\u3044\u3002\n<\/li>\n<\/ul>\n<\/div>\n<p>\u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u901a\u52e4\u624b\u5f53\u306f\u3001\u7247\u905365km\u4ee5\u4e0a\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u99d0\u8eca\u5834\u7b49\u306e\u6599\u91d1\u76f8\u5f53\u984d\uff08\u4e0a\u96505,000\u5186\uff09\u3082\u52a0\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u901a\u52e4\u8ddd\u96e2\uff08\u7247\u9053\uff09<\/th>\n<th>\u6539\u6b63\u524d<\/th>\n<th>\u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">55km\u4ee5\u4e0a65km\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">38,700\u5186<\/td>\n<td style=\"text-align: left;\">38,700\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">65km\u4ee5\u4e0a75km\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">38,700\u5186<\/td>\n<td style=\"text-align: left;\">45,700\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">75km\u4ee5\u4e0a85km\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">38,700\u5186<\/td>\n<td style=\"text-align: left;\">52,700\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">85km\u4ee5\u4e0a95km\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">38,700\u5186<\/td>\n<td style=\"text-align: left;\">59,600\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">95km\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">38,700\u5186<\/td>\n<td style=\"text-align: left;\">66,400\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026tsukin\/index.htm\" rel=\"noopener\" target=\"_blank\">\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>2.\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\u3092\u4f7f\u3046<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96c6\u8a08\u3057\u305f\u7d66\u4e0e\u3068\u8cde\u4e0e\u306e\u7dcf\u984d\u3092\u300c\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\u300d\u306b\u5f53\u3066\u306f\u3081\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u8868\u306f\u56fd\u7a0e\u5e81\u306e\u300c\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u30024,000\u5186\u523b\u307f\u306e\u533a\u5206\u3067\u3001\u7dcf\u984d\u304c\u542b\u307e\u308c\u308b\u884c\u306e\u53f3\u5074\u306e\u91d1\u984d\u3092\u8aad\u307f\u53d6\u308b\u3060\u3051\u306a\u306e\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u984d\u3092\u81ea\u5206\u3067\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/tax_table_2026.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/tax_table_2026.png\" alt=\"\u4ee4\u548c8\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=\"660\" height=\"606\" class=\"aligncenter size-full wp-image-127064\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/tax_table_2026.png 660w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/tax_table_2026-300x275.png 300w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\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\/nencho2026\/pdf\/114.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\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<p>\u8868\u306b\u533a\u5206\u304c\u3042\u308b\u306e\u306f\u53ce\u5165\u91d1\u984d660\u4e07\u5186\u672a\u6e80\u307e\u3067\u3067\u3001660\u4e07\u5186\u4ee5\u4e0a\u306f\u6b21\u306e\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d<\/th>\n<th>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">6,600,000\u5186\u4ee5\u4e0a8,500,000\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 90\uff05 \uff0d 1,100,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">8,500,000\u5186\u4ee5\u4e0a20,000,000\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \uff0d 1,950,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">20,000,000\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">18,050,000 \u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u300c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u57fa\u3065\u3044\u3066\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002\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\u305d\u306e\u307e\u307e\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\uff08\u8abf\u6574\u63a7\u9664\u5f8c\uff09\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>3.\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u3092\u6c42\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\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\u3092\u5dee\u3057\u5f15\u304d\u30011,000\u5186\u672a\u6e80\u306e\u7aef\u6570\u3092\u5207\u308a\u6368\u3066\u3066\u5dee\u5f15\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5dee\u3057\u5f15\u304f\u4e3b\u306a\u63a7\u9664\u306f\u6b21\u306e\u3068\u304a\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<\/b>\uff1a<br \/>\n\u7d66\u4e0e\u3084\u8cde\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u3044\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u306a\u3069\u306e\u5408\u8a08\u984d\u3002<\/li>\n<li><b>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u30fb\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069<\/b>\uff1a<br \/>\n\u300c\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u306e\u7533\u544a\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3057\u305f\u63a7\u9664\u984d\u3002<\/li>\n<li><b>\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/b>\uff1a<br \/>\n\u300c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u7533\u544a\u306b\u57fa\u3065\u304f\u63a7\u9664\u984d\u3002<\/li>\n<li><b>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664<\/b>\uff1a<br \/>\n\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u306e\u7533\u544a\u306b\u57fa\u3065\u304f\u63a7\u9664\u984d\u3002<\/li>\n<li><b>\u6276\u990a\u63a7\u9664\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u306a\u3069<\/b>\uff1a<br \/>\n\u300c\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306b\u57fa\u3065\u304f\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u304a\u3088\u3073\u969c\u5bb3\u8005\u7b49\u306e\u63a7\u9664\u984d\u3002<\/li>\n<li><b>\u57fa\u790e\u63a7\u9664<\/b>\uff1a<br \/>\n\u300c\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u7533\u544a\u3055\u308c\u305f\u63a7\u9664\u984d\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306f\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u69d8\u5f0f\u304c\u5909\u308f\u308a\u3001\u5224\u5b9a\u6b04\u304c\u6539\u6b63\u5f8c\u306e\u91d1\u984d\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002\u524d\u5e74\u5206\u306f\u4f7f\u3044\u307e\u305b\u3093\u3002<\/p>\n<h3>4.\u7a0e\u7387\u3092\u639b\u3051\u3066\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u3092\u6c42\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5dee\u5f15\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306b\u300c\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\u300d\u306e\u7a0e\u7387\u3092\u5f53\u3066\u306f\u3081\u3001\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">1,000\u5186\u301c1,949,000\u5186<\/td>\n<td style=\"text-align: left;\">5\uff05<\/td>\n<td style=\"text-align: left;\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">1,950,000\u5186\u301c3,299,000\u5186<\/td>\n<td style=\"text-align: left;\">10\uff05<\/td>\n<td style=\"text-align: left;\">97,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">3,300,000\u5186\u301c6,949,000\u5186<\/td>\n<td style=\"text-align: left;\">20\uff05<\/td>\n<td style=\"text-align: left;\">427,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">6,950,000\u5186\u301c8,999,000\u5186<\/td>\n<td style=\"text-align: left;\">23\uff05<\/td>\n<td style=\"text-align: left;\">636,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">9,000,000\u5186\u301c17,999,000\u5186<\/td>\n<td style=\"text-align: left;\">33\uff05<\/td>\n<td style=\"text-align: left;\">1,536,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">18,000,000\u5186\u301c39,999,000\u5186<\/td>\n<td style=\"text-align: left;\">40\uff05<\/td>\n<td style=\"text-align: left;\">2,796,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">40,000,000\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">45\uff05<\/td>\n<td style=\"text-align: left;\">4,796,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/tax_bracket_2026.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/tax_bracket_2026.png\" alt=\"\u4ee4\u548c8\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\" width=\"755\" height=\"272\" class=\"aligncenter size-full wp-image-127065\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/tax_bracket_2026.png 755w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/tax_bracket_2026-300x108.png 300w\" sizes=\"auto, (max-width: 755px) 100vw, 755px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5206 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/115.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868<\/a><\/p>\n<h3>5.\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066\u5e74\u8abf\u6240\u5f97\u7a0e\u984d\u3092\u6c42\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u4eba\u306f\u3001\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u304b\u3089\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u5e74\u8abf\u6240\u5f97\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u63a7\u9664\u984d\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\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u304c\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u3088\u308a\u591a\u304f\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u3001\u5e74\u8abf\u6240\u5f97\u7a0e\u984d\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\u5e74\u8abf\u6240\u5f97\u7a0e\u984d\u306b\u306f\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u542b\u307e\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u306a\u304a\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u671f\u9650\u306f\u4ee4\u548c12\u5e7412\u670831\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>6.\u5e74\u8abf\u5e74\u7a0e\u984d\u3068\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u6bd4\u3079\u3066\u7cbe\u7b97\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u8abf\u6240\u5f97\u7a0e\u984d\u306b102.1\uff05\u3092\u639b\u3051\u3066\u5e74\u8abf\u5e74\u7a0e\u984d\u3092\u6c42\u3081\u3001\u96c6\u8a08\u3057\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3068\u6bd4\u3079\u3066\u904e\u4e0d\u8db3\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;margin-bottom: 1em;\"><strong>\u5e74\u8abf\u6240\u5f97\u7a0e\u984d \u00d7 102.1\uff05 \uff1d \u5e74\u8abf\u5e74\u7a0e\u984d\uff08100\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09<\/strong><\/div>\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\u3092\u7d0d\u3081\u904e\u304e\u3066\u3044\u308b\u305f\u3081\u3001\u5dee\u984d\u3092\u672c\u4eba\u306b\u9084\u4ed8\u3059\u308b\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\u8ffd\u52a0\u3067\u5fb4\u53ce\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>102.1\uff05\u306f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u52a0\u3048\u305f\u5272\u5408\u3067\u3059\u3002\u4ee4\u548c9\u5e741\u6708\u4ee5\u5f8c\u306e\u6240\u5f97\u304b\u3089\u306f\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e\u304c\u5275\u8a2d\u3055\u308c\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f1.1\uff05\u306b\u4e0b\u304c\u308a\u307e\u3059\u304c\u3001\u4ed8\u52a0\u7a0e\u7387\u306e\u5408\u8a08\u306f2.1\uff05\u306e\u307e\u307e\u3067\u3059\u3002<\/p>\n<h2>\u5bb6\u65cf\u69cb\u6210\u304c\u9055\u3046\u3068\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u306f\u3069\u3046\u5909\u308f\u308b\uff1f<\/h2>\n<p>\u9069\u7528\u3055\u308c\u308b\u63a7\u9664\u304c\u5909\u308f\u308c\u3070\u3001\u540c\u3058\u7d66\u4e0e\u7dcf\u984d\u3067\u3082\u5e74\u8abf\u5e74\u7a0e\u984d\u306f\u5909\u308f\u308a\u307e\u3059\u3002\u5bb6\u65cf\u69cb\u6210\u306e\u7570\u306a\u308b\u30b1\u30fc\u30b9\u3067\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u6982\u7b97\u3067\u793a\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u91d1\u984d\u3068\u306f\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4f8b1\uff5c\u914d\u5076\u8005\u306b\u53ce\u5165\u304c\u306a\u304f16\u6b73\u306e\u5b50\u3069\u3082\u304c\u3044\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u3068\u8cde\u4e0e\u306e\u7dcf\u984d4,390,000\u5186\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d54,089\u5186\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5e74\u8abf\u5e74\u7a0e\u984d\u306f26,900\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/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>\u7dcf\u984d\u3092\u5148\u307b\u3069\u306e\u8868\u306b\u5f53\u3066\u306f\u3081\u308b\u30683,070,400\u5186\u3068\u306a\u308a\u3001\u3053\u3053\u304b\u3089\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d<\/td>\n<td style=\"text-align: left;\">3,070,400\u5186<\/td>\n<\/tr>\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\u30fb\u6276\u990a\u63a7\u9664\u30fb\u57fa\u790e\u63a7\u9664\u306e\u5408\u8a08\u984d<\/td>\n<td style=\"text-align: left;\">-1,800,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5dee\u5f15\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\uff081,000\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09<\/td>\n<td style=\"text-align: left;\">527,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u2463\u306f\u914d\u5076\u8005\u63a7\u9664380,000\u5186\u3001\u6276\u990a\u63a7\u9664\uff0816\u6b73\u306e\u5b50\uff09380,000\u5186\u3001\u57fa\u790e\u63a7\u96641,040,000\u5186\u306e\u5408\u8a08\u3067\u3059\u3002\u57fa\u790e\u63a7\u9664\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c489\u4e07\u5186\u4ee5\u4e0b\u306e\u305f\u3081104\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b>527,000\u5186 \u00d7 5\uff05 \u00d7 102.1\uff05 \uff1d 26,903\u5186<br \/>\n\u5e74\u8abf\u5e74\u7a0e\u984d 26,900\u5186\uff08100\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09<\/b><\/p>\n<p>\u7d0d\u4ed8\u6e08\u307f\u306e54,089\u5186\u3068\u306e\u5dee\u984d27,189\u5186\u304c\u8d85\u904e\u984d\u3067\u3059\u3002\u672c\u5e74\u6700\u5f8c\u306e\u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u5dee\u3057\u5f15\u304d\u3001\u6b8b\u984d\u3092\u9084\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f8b2\uff5c\u914d\u5076\u8005\u306b\u53ce\u5165\u304c\u3042\u308a21\u6b73\u306818\u6b73\u306e\u5b50\u3069\u3082\u304c\u3044\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u3068\u8cde\u4e0e\u306e\u7dcf\u984d7,074,500\u5186\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d216,857\u5186\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5e74\u8abf\u5e74\u7a0e\u984d\u306f134,400\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7dcf\u984d\u304c660\u4e07\u5186\u4ee5\u4e0a\u306e\u305f\u3081\u3001\u8868\u3067\u306f\u306a\u304f\u7b97\u5f0f\u3067\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u3092\u6c42\u3081\u307e\u3059\u3002\u307e\u305f\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f1,250,000\u5186\u3068\u3057\u307e\u3059\u3002<\/p>\n<p><b>7,074,500\u5186 \u00d7 90\uff05 \uff0d 1,100,000\u5186 \uff1d 5,267,050\u5186<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d<\/td>\n<td style=\"text-align: left;\">5,267,050\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2460\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\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\u30fb\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u306e\u52a0\u7b97\u984d\u30fb\u57fa\u790e\u63a7\u9664\u306e\u5408\u8a08\u984d<\/td>\n<td style=\"text-align: left;\">-1,680,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5dee\u5f15\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\uff081,000\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09<\/td>\n<td style=\"text-align: left;\">2,292,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,250,000\u5186\u306e\u305f\u3081\u3001\u914d\u5076\u8005\u63a7\u9664\u3067\u306f\u306a\u304f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u2463\u306f110,000\u5186\u3067\u3059\u3002<\/p>\n<p>\u2464\u306f\u5b502\u4eba\u306e\u6276\u990a\u63a7\u9664380,000\u5186\u305a\u3064\u300121\u6b73\u306e\u5b50\u304c\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u306b\u5f53\u305f\u308b\u52a0\u7b97\u984d250,000\u5186\u3001\u57fa\u790e\u63a7\u9664670,000\u5186\u306e\u5408\u8a08\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b50\u3069\u3082\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u7d66\u4e0e\u53ce\u5165136\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u6276\u990a\u63a7\u9664\u306f\u4f7f\u3048\u307e\u305b\u3093\u304c\u300119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u3067197\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><b>\uff5b2,292,000\u5186 \u00d7 10\uff05 \uff0d 97,500\u5186\uff5d\u00d7 102.1\uff05 \uff1d 134,465\u5186<br \/>\n\u5e74\u8abf\u5e74\u7a0e\u984d 134,400\u5186\uff08100\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09<\/b><\/p>\n<p>\u7d0d\u4ed8\u6e08\u307f\u306e216,857\u5186\u3068\u306e\u5dee\u984d82,457\u5186\u304c\u8d85\u904e\u984d\u3068\u306a\u308a\u3001\u540c\u3058\u3088\u3046\u306b\u9084\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f8b3\uff5c\u914d\u5076\u8005\u306b\u53ce\u5165\u304c\u306a\u304f21\u6b73\u306815\u6b73\u306e\u5b50\u3069\u3082\u304c\u3044\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f8b2\u3068\u540c\u3058\u7d66\u4e0e\u7dcf\u984d\u3067\u3082\u3001\u914d\u5076\u8005\u306b\u53ce\u5165\u304c\u306a\u304f\u5b50\u3069\u3082\u306e\u5e74\u9f62\u304c\u7570\u306a\u308b\u3068\u3001\u5e74\u8abf\u5e74\u7a0e\u984d\u306f145,600\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\uff085,267,050\u5186\uff09\u307e\u3067\u306f\u4f8b2\u3068\u540c\u3058\u3067\u3059\u3002\u914d\u5076\u8005\u306b\u53ce\u5165\u304c\u306a\u3044\u305f\u3081\u2463\u306f\u914d\u5076\u8005\u63a7\u9664380,000\u5186\u300115\u6b73\u306e\u5b50\u3069\u3082\u306f\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306b\u5f53\u305f\u3089\u306a\u3044\u305f\u3081\u2464\u304b\u3089\u6276\u990a\u63a7\u9664\u304c1\u4eba\u5206\u5916\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d<\/td>\n<td style=\"text-align: left;\">5,267,050\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2460\u301c\u2462\u793e\u4f1a\u4fdd\u967a\u6599\u30fb\u751f\u547d\u4fdd\u967a\u6599\u30fb\u5730\u9707\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d<\/td>\n<td style=\"text-align: left;\">-1,184,724\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\u30fb\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u306e\u52a0\u7b97\u984d\u30fb\u57fa\u790e\u63a7\u9664\u306e\u5408\u8a08\u984d<\/td>\n<td style=\"text-align: left;\">-1,300,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5dee\u5f15\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\uff081,000\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09<\/td>\n<td style=\"text-align: left;\">2,402,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\uff5b2,402,000\u5186 \u00d7 10\uff05 \uff0d 97,500\u5186\uff5d\u00d7 102.1\uff05 \uff1d 145,696\u5186<br \/>\n\u5e74\u8abf\u5e74\u7a0e\u984d 145,600\u5186\uff08100\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09<\/b><\/p>\n<p>\u7d0d\u4ed8\u6e08\u307f\u306e216,857\u5186\u3068\u306e\u5dee\u984d71,257\u5186\u304c\u3001\u904e\u7d0d\u4ed8\u984d\u3068\u3057\u3066\u672c\u4eba\u306b\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/2026kaisei.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e744\u6708 \u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u6539\u6b63\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7aef\u6570\u51e6\u7406\uff08\u5c0f\u6570\u70b9\u4ee5\u4e0b\uff09\u306f\u3069\u306e\u6bb5\u968e\u3067\u5fc5\u8981\u306b\u306a\u308b\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u3067\u5207\u308a\u4e0a\u3052\u308b\u306e\u306f\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u984d\u3060\u3051\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u3092\u306f\u3058\u3081\u3001\u307b\u304b\u306e\u6bb5\u968e\u306f\u3059\u3079\u3066\u5207\u308a\u6368\u3066\u3067\u3059\u3002<\/p>\n<p>\u7aef\u6570\u51e6\u7406\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u984d\u3001\u5dee\u5f15\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u3001\u5e74\u8abf\u5e74\u7a0e\u984d\u306e\u5404\u6bb5\u968e\u3067\u3059\u3002<\/p>\n<p>\u7aef\u6570\u306e\u5358\u4f4d\u30821\u5186\u672a\u6e80\u30fb1,000\u5186\u672a\u6e80\u30fb100\u5186\u672a\u6e80\u3068\u5206\u304b\u308c\u307e\u3059\u3002\u6bb5\u968e\u3054\u3068\u306e\u6271\u3044\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8a08\u7b97\u306e\u6bb5\u968e<\/th>\n<th>\u7aef\u6570\u306e\u5358\u4f4d<\/th>\n<th>\u51e6\u7406<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d<\/td>\n<td style=\"text-align: left;\">1\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">\u5207\u308a\u6368\u3066<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u984d<\/td>\n<td style=\"text-align: left;\">1\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">\u5207\u308a\u4e0a\u3052<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u984d<\/td>\n<td style=\"text-align: left;\">1\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">\u5207\u308a\u4e0a\u3052<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5dee\u5f15\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d<\/td>\n<td style=\"text-align: left;\">1,000\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">\u5207\u308a\u6368\u3066<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5e74\u8abf\u5e74\u7a0e\u984d<\/td>\n<td style=\"text-align: left;\">100\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">\u5207\u308a\u6368\u3066<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306f1\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\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<\/b><\/span><\/p>\n<p><b>7,654,321\u5186\uff08\u7d66\u4e0e\u7dcf\u984d\uff09\u00d7 90\uff05 \uff0d 1,100,000\u5186 \uff1d 5,788,888.9\u5186<br \/>\n\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d 5,788,888\u5186<\/b><\/p>\n<h3>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u984d\u306f1\u5186\u672a\u6e80\u3092\u5207\u308a\u4e0a\u3052\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u984d\u306f\u3001\u7b97\u51fa\u3057\u305f\u91d1\u984d\u306b1\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u3068\u304d\u306b\u5207\u308a\u4e0a\u3052\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306f\u3001\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u304c850\u4e07\u5186\u3092\u8d85\u3048\u300123\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306a\u3069\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u6b21\u306e\u51e6\u7406\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b>\uff088,965,432\u5186 \uff0d 8,500,000\u5186\uff09\u00d7 10\uff05 \uff1d 46,543.2\u5186<br \/>\n\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u984d 46,544\u5186<\/b><\/p>\n<h3>\u8ab2\u7a0e\u6240\u5f97\u3068\u5e74\u8abf\u5e74\u7a0e\u984d\u306f\u5207\u308a\u6368\u3066\u3067\u51e6\u7406\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5dee\u5f15\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306f1,000\u5186\u672a\u6e80\u3001\u5e74\u8abf\u5e74\u7a0e\u984d\u306f100\u5186\u672a\u6e80\u3092\u305d\u308c\u305e\u308c\u5207\u308a\u6368\u3066\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5dee\u5f15\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306f\u3001\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306b1,000\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u307e\u3059\u3002\u5e74\u8abf\u5e74\u7a0e\u984d\u306f\u3001\u5e74\u8abf\u6240\u5f97\u7a0e\u984d\u306b102.1\uff05\u3092\u4e57\u3058\u305f\u5f8c\u306b100\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u307e\u3059\u3002\u5207\u308a\u4e0a\u3052\u308b\u306e\u306f\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u984d\u3060\u3051\u306a\u306e\u3067\u3001\u3053\u3053\u3092\u53d6\u308a\u9055\u3048\u308b\u3068\u7a0e\u984d\u304c\u305a\u308c\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2662.htm\" rel=\"noopener\" target=\"_blank\">No.2662 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u3067\u9593\u9055\u3048\u3084\u3059\u3044\u70b9\u306f\uff1f<\/h2>\n<p>\u5e74\u306e\u9014\u4e2d\u3067\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u3068\u3001\u5e74\u672b\u8abf\u6574\u3067\u521d\u3081\u3066\u53cd\u6620\u3055\u308c\u308b\u6539\u6b63\u304c\u6df7\u5728\u3059\u308b\u305f\u3081\u3001\u9069\u7528\u6642\u671f\u3092\u53d6\u308a\u9055\u3048\u3084\u3059\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6708\u3005\u306e\u6e90\u6cc9\u5fb4\u53ce\u3068\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u984d\u304c\u98df\u3044\u9055\u3046<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e7411\u6708\u307e\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u306f\u6539\u6b63\u524d\u306e\u7a0e\u984d\u8868\u3067\u884c\u308f\u308c\u3001\u5f15\u304d\u4e0a\u3052\u5f8c\u306e\u63a7\u9664\u984d\u306f12\u6708\u306e\u5e74\u672b\u8abf\u6574\u3067\u307e\u3068\u3081\u3066\u53cd\u6620\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>1\u6708\u304b\u308911\u6708\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u7a0e\u984d\u306f\u3001\u6539\u6b63\u524d\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u306b\u57fa\u3065\u304f\u91d1\u984d\u3067\u3059\u3002\u6539\u6b63\u5f8c\u306e\u7a0e\u984d\u8868\u304c\u4f7f\u308f\u308c\u308b\u306e\u306f\u4ee4\u548c9\u5e741\u6708\u4ee5\u5f8c\u306e\u7d66\u4e0e\u304b\u3089\u3067\u3001\u4ee4\u548c8\u5e74\u5206\u306f\u5f15\u304d\u4e0a\u3052\u5206\u304c\u307e\u3068\u3081\u3066\u5e74\u672b\u8abf\u6574\u306b\u96c6\u307e\u308a\u3001\u9084\u4ed8\u984d\u304c\u4f8b\u5e74\u3088\u308a\u5927\u304d\u304f\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u8981\u4ef6\u306e\u7de9\u548c\u3067\u6276\u990a\u89aa\u65cf\u306e\u5bfe\u8c61\u8005\u304c\u5897\u3048\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u8981\u4ef6\u306e\u7de9\u548c\u306b\u3088\u308a\u65b0\u305f\u306b\u6276\u990a\u89aa\u65cf\u306a\u3069\u306b\u5f53\u305f\u308b\u4eba\u304c\u3044\u308b\u5834\u5408\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6276\u990a\u89aa\u65cf\u3084\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306a\u3069\u306e\u6240\u5f97\u8981\u4ef6\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d62\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306a\u3089136\u4e07\u5186\u4ee5\u4e0b\uff09\u306b\u7de9\u548c\u3055\u308c\u3001\u4ee4\u548c8\u5e7412\u67081\u65e5\u4ee5\u5f8c\u306e\u7d66\u4e0e\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u5e74\u306e\u521d\u3081\u306b\u306f\u5bfe\u8c61\u5916\u3060\u3063\u305f\u89aa\u65cf\u304c\u5bfe\u8c61\u306b\u306a\u308b\u305f\u3081\u3001\u56de\u53ce\u6642\u306e\u6848\u5185\u6587\u306b\u4e00\u8a00\u6dfb\u3048\u308b\u3068\u63a7\u9664\u6f0f\u308c\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u3068\u5e74\u8abf\u8a08\u7b97\u8868\u3067\u691c\u7b97\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u3078\u306e\u8ee2\u8a18\u3068\u5e74\u8abf\u8a08\u7b97\u8868\u3067\u306e\u691c\u7b97\u3067\u3001\u96c6\u8a08\u6f0f\u308c\u3084\u5f53\u3066\u306f\u3081\u8aa4\u308a\u306b\u6c17\u3065\u304d\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u88cf\u9762\u306b\u3042\u308b\u300c\u7d66\u4e0e\u30fb\u624b\u5f53\u7b49\u306e\u652f\u7d66\u91d1\u984d\u306e\u5185\u8a33\u300d\u6b04\u3092\u5148\u306b\u57cb\u3081\u308b\u3068\u3001\u533a\u5206\u3054\u3068\u306e\u96c6\u8a08\u3092\u8ffd\u3044\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_03.htm\" rel=\"noopener\" target=\"_blank\">A2-2 \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><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u3092\u9593\u9055\u3048\u305f\u3089\u3069\u3046\u3059\u308b\uff1f<\/h2>\n<p>\u8aa4\u308a\u306b\u6c17\u3065\u3044\u305f\u6642\u671f\u306b\u3088\u3063\u3066\u3001\u5e74\u672b\u8abf\u6574\u306e\u3084\u308a\u76f4\u3057\u3067\u5bfe\u5fdc\u3059\u308b\u304b\u3001\u672c\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u306b\u59d4\u306d\u308b\u304b\u304c\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u306e\u5834\u5408\u3082\u3001\u6276\u990a\u89aa\u65cf\u7b49\u306e\u7570\u52d5\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u305f\u7533\u544a\u66f8\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u8d77\u70b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u4ea4\u4ed8\u524d\u306a\u3089\u3084\u308a\u76f4\u3057\u3067\u5bfe\u5fdc\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u305d\u306e\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u6570\u304c\u5897\u3048\u305f\u308a\u6e1b\u3063\u305f\u308a\u3057\u305f\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u3084\u308a\u76f4\u3057\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3084\u308a\u76f4\u3057\u3092\u884c\u3046\u3068\u304d\u306f\u3001\u305d\u306e\u5e74\u5206\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4f5c\u6210\u30fb\u4ea4\u4ed8\u3059\u308b\u65e5\u307e\u3067\u306b\u3001\u672c\u4eba\u304b\u3089\u7570\u52d5\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u305f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u3092\u53d7\u3051\u307e\u3059\u3002\u5b50\u3069\u3082\u306e\u5c31\u8077\u306a\u3069\u3067\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u6570\u304c\u6e1b\u308b\u5834\u5408\u3082\u540c\u3058\u624b\u9806\u3067\u3001\u4e0d\u8db3\u3057\u3066\u3044\u308b\u7a0e\u984d\u3092\u5fb4\u53ce\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4ea4\u4ed8\u5f8c\u306f\u78ba\u5b9a\u7533\u544a\u3067\u306e\u7cbe\u7b97\u3092\u6848\u5185\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u3084\u308a\u76f4\u3057\u3092\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306a\u3069\u306e\u6cd5\u5b9a\u8abf\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7fcc\u5e741\u670831\u65e5\u3067\u3059\u3002\u3053\u306e\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u306f\u3001\u5f93\u696d\u54e1\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3088\u3046\u6848\u5185\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u7d0d\u4ed8\u3057\u305f\u7a0e\u984d\u304c\u4e0d\u8db3\u3057\u3066\u3044\u305f\u3068\u304d\u306f\u3001\u671f\u9650\u3092\u904e\u304e\u3066\u3044\u3066\u3082\u8a02\u6b63\u304c\u6c42\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u5224\u65ad\u306b\u8ff7\u3046\u5834\u5408\u306f\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2671.htm\" rel=\"noopener\" target=\"_blank\">No.2671 \u5e74\u672b\u8abf\u6574\u306e\u5f8c\u306b\u6276\u990a\u89aa\u65cf\u7b49\u306e\u4eba\u6570\u304c\u7570\u52d5\u3057\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u7406\u89e3\u3057\u3066\u3001\u6b63\u3057\u3044\u7d0d\u7a0e\u984d\u3092\u6c42\u3081\u3088\u3046<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306f\u591a\u304f\u306e\u4f1a\u793e\u304c\u7e41\u5fd9\u306a\u5e74\u672b\u306b\u5b9f\u65bd\u3059\u308b\u305f\u3081\u3001\u7d66\u4e0e\u8a08\u7b97\u62c5\u5f53\u306b\u3068\u3063\u3066\u4e00\u5927\u30a4\u30d9\u30f3\u30c8\u306b\u306a\u308a\u304c\u3061\u3067\u3059\u3002<\/b><\/span>\u5f93\u696d\u54e1\u304c\u63d0\u51fa\u66f8\u985e\u3092\u671f\u9650\u307e\u3067\u306b\u51fa\u3057\u3066\u3044\u308c\u3070\u62c5\u5f53\u8005\u306e\u8ca0\u62c5\u3082\u6291\u3048\u3089\u308c\u3001\u4f59\u88d5\u3092\u3082\u3063\u3066\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4f5c\u6210\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002\u5e74\u672b\u8abf\u6574\u95a2\u9023\u306e\u66f8\u985e\u63d0\u51fa\u3092\u52b9\u7387\u5316\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u6d3b\u7528\u3082\u9078\u629e\u80a2\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u5f93\u696d\u54e1\u304c\u8cea\u554f\u306b\u7b54\u3048\u308b\u3060\u3051\u3067\u5e74\u672b\u8abf\u6574\u306b\u304b\u304b\u308f\u308b\u5165\u529b\u4f5c\u696d\u304c\u5b8c\u4e86\u3067\u304d\u3001\u52b4\u52d9\u62c5\u5f53\u8005\u3082\u63d0\u51fa\u72b6\u6cc1\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u7ba1\u7406\u3092Web\u4e0a\u3067\u884c\u3044\u306a\u304c\u3089\u696d\u52d9\u3092\u9032\u3081\u3089\u308c\u307e\u3059\u3002\u66f8\u985e\u56de\u53ce\u5f8c\u306b\u767a\u751f\u3059\u308b\u5e74\u7a0e\u984d\u306e\u81ea\u52d5\u8a08\u7b97\u3084\u8a02\u6b63\u3001\u884c\u653f\u6a5f\u95a2\u3078\u306e\u96fb\u5b50\u624b\u7d9a\u304d\u306b\u3082\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u88fd\u54c1\u306e\u8a73\u3057\u3044\u6a5f\u80fd\u3084\u4f7f\u3044\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u500b\u5225\u8aac\u660e\u4f1a\u3092\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u307e\u305a\u306f\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&gt;&gt;<a href=\"https:\/\/biz.moneyforward.com\/library\/form\/2411\/?provider=pa_basic&amp;provider_info=cv.3181.part.text_cta001\" rel=\"noopener\" target=\"_blank\">\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u554f\u3044\u5408\u308f\u305b\u308b<\/a><\/p>\n<p>&gt;&gt;<a href=\"https:\/\/biz.moneyforward.com\/library\/746\/?provider=pa_basic&amp;provider_info=cv.3181.part.text_cta002\" rel=\"noopener\" target=\"_blank\">\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=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/53381\/\" data-lkc-id=\"2281\" 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\">\u5e74\u672b\u8abf\u6574\u306e\u898b\u7a4d\u984d\u3092\u3056\u3063\u304f\u308a\u51fa\u3059\u306b\u306f\uff1f\u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u5e74\u672b\u8abf\u6574\u306e\u898b\u7a4d\u984d\u306f\u3069\u3053\u307e\u3067\u6982\u7b97\u3067\u3088\u3044\uff1f\u898b\u7a4d\u984d\u306f\u63a7\u9664\u306e\u30dc\u30fc\u30c0\u30fc\u30e9\u30a4\u30f3\u304b\u3089\u96e2\u308c\u3066\u3044\u308c\u3070\u6982\u7b97\u53ef\u3001\u30e9\u30a4\u30f3\u4ed8\u8fd1\u306a\u3089\u6b63\u78ba\u306a\u8a08\u7b97\u304c\u5fc5\u8981\u3067\u3059\u3002\u7d66\u4e0e\u53ce\u5165\u306f1\u6708\u301c12\u6708\u306e\u652f\u6255\u65e5\u30d9\u30fc\u30b9\u3067\u96c6\u8a08\u4ee4\u548c8\u5e74\u5206\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u6700\u4f4e74\u4e07\u5186\u306b\u6539\u5b9a\u57fa\u790e\u63a7\u9664\u306f\u6240\u5f97489\u4e07\u5186\u4ee5\u4e0b\u3067\u6700\u5927104\u4e07\u5186Q. \u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u306b\u306f\u4f55\u3092\u8a18\u5165\u3059\u308b\uff1fA. 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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\">\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f\u9084\u4ed8\u91d1\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/div><div class=\"lkc-excerpt\">Point\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u306f\u3069\u3046\u8a08\u7b97\u3059\u308b\uff1f\u5e74\u53ce\u304b\u3089\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066\u5e74\u7a0e\u984d\u3092\u51fa\u3057\u3001\u5929\u5f15\u304d\u6e08\u307f\u306e\u7a0e\u984d\u3068\u306e\u5dee\u984d\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002\u624b\u9806\u3092\u8ffd\u3048\u3070\u81ea\u5206\u3067\u3082\u691c\u7b97\u3067\u304d\u308b\u63a7\u9664\u304c\u591a\u3044\u307b\u3069\u9084\u4ed8\u91d1\u306f\u5927\u304d\u304f\u306a\u308b\u56fd\u7a0e\u5e81\u306e\u8a08\u7b97\u30b7\u30fc\u30c8\u3067\u78ba\u304b\u3081\u3089\u308c\u308b\u4ee4\u548c8\u5e74\u5206\u306f\u63a7\u9664\u984d\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u524d\u5e74\u3068\u540c\u3058\u8a08\u7b97\u3067\u306f\u91d1\u984d\u304c\u5408\u3044\u307e\u305b\u3093\u3002\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u63d0\u4f9b\u3059\u308b\u8a08\u7b97\u30b7\u30fc\u30c8\u306a\u3069\u3092\u6d3b\u7528\u3059\u308c\u3070\u3001\u3054\u81ea\u8eab\u306e\u7d66\u4e0e\u3084\u63a7\u9664\u306e\u60c5\u5831\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u3001\u9084\u4ed8\u91d1\u3084\u8ffd\u5fb4\u7a0e\u984d\u3092\u691c\u7b97\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u8a08\u7b97\u306e\u4ed5\u7d44\u307f\u304b\u3089\u78ba\u8a8d\u624b\u9806\u3001\u30b1\u30fc\u30b9\u5225\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3001\u4fbf...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Point\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u306e\u6d41\u308c\u306f\uff1f \u7d66\u4e0e\u7dcf\u984d\u306e\u96c6\u8a08\u304b\u3089\u59cb\u3081\u3001\u6240\u5f97\u3068\u8ab2\u7a0e\u6240\u5f97\u3092\u9806\u306b\u6c42\u3081\u3066\u5e74\u8abf\u5e74\u7a0e\u984d\u3092\u78ba\u5b9a\u3055\u305b\u307e\u3059\u3002 \u7d66\u4e0e\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u307e\u3068\u3081\u3066\u6240\u5f97\u3092\u51fa\u3059 \u5404\u7a2e\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066\u8ab2\u7a0e\u6240\u5f97\u3092\u6c7a\u3081\u308b \u6e90\u6cc9\u5fb4\u53ce\u6e08\u307f\u306e\u7a0e\u984d\u3068\u6bd4\u3079\u3066\u904e\u4e0d 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