{"id":3219,"date":"2016-10-14T11:35:08","date_gmt":"2016-10-14T02:35:08","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=3219"},"modified":"2025-12-08T12:00:01","modified_gmt":"2025-12-08T03:00:01","slug":"declaration-of-exemption-for-dependents-and-others","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/3219\/","title":{"rendered":"\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u8a18\u5165\u4f8b\u3001\u66f8\u304d\u2f45\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01"},"content":{"rendered":"<p><span data-sheets-root=\"1\">    <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\/dist\/images\/icon_file_pdf-afcb395a.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/47504\/?provider=pa_basic&provider_info=cv.3219.part.pdfdl-box\" target=\"_blank\" rel=\"noopener\"\n                data-impression-and-click-trigger\n                class=\"pdf-dl-box-button advads-button-primary\"\n                aria-label=\"\u8a18\u4e8b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30da\u30fc\u30b8\u3078\u79fb\u52d5\">\u8a18\u4e8b\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\n            <\/a>\n        <\/div>\n    <\/div><\/span><\/p>\n<p>\u4f01\u696d\u306f\u3001\u6bce\u5e7412\u6708\u9803\uff08\u65b0\u898f\u63a1\u7528\u8005\u306e\u5834\u5408\u306f\u6700\u521d\u306e\u7d66\u4e0e\u3092\u652f\u6255\u3046\u3068\u304d\uff09\u307e\u3067\u306b\u306f\u3001\u7fcc\u5e74\u5206\u306e\u300c<a 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href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u3001\u6276\u990a\u63a7\u9664\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1121\/\" data-internallinksmanager029f6b8e52c=\"209\" title=\"\u969c\u5bb3\u8005\u63a7\u9664\">\u969c\u5bb3\u8005\u63a7\u9664<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50299\/\" data-internallinksmanager029f6b8e52c=\"326\" title=\"\u5be1\u5a66\u63a7\u9664\">\u5be1\u5a66\u63a7\u9664<\/a>\u3001\u3072\u3068\u308a\u89aa\u63a7\u9664\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41370\/\" data-internallinksmanager029f6b8e52c=\"92\" title=\"\u52e4\u52b4\u5b66\u751f\u63a7\u9664\">\u52e4\u52b4\u5b66\u751f\u63a7\u9664<\/a><\/strong>\u306a\u3069\u304c\u3042\u308a\u3001\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u3053\u3068\u3092\u8a18\u8f09\u3059\u308b\u307b\u304b\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306b\u95a2\u3059\u308b\u6276\u990a\u63a7\u9664\u306e\u7533\u544a\u66f8\u3082\u517c\u306d\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u4eba\u306f\uff1f<\/h3>\n<p>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306f\u3001\u5f93\u696d\u54e1\u304c\u5404\u7a2e\u63a7\u9664\u3092\u5fc5\u8981\u3068\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u66f8\u985e\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306e\u63a7\u9664\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u6276\u990a\u5bb6\u65cf\u306e\u4eba\u6570\u306b\u5fdc\u3058\u305f\u4e00\u5b9a\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001<span style=\"background-color: 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data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c<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\u300d\u3067\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/h2>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001.png\" alt=\"\u4ee4\u548c8\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49 \uff08\u7570\u52d5\uff09\u7533\u544a\u66f8_\u66f8\u304d\u65b9\" width=\"567\" height=\"414\" class=\"aligncenter size-full wp-image-99145\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001.png 567w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-300x219.png 300w\" sizes=\"auto, (max-width: 567px) 100vw, 567px\" \/><\/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 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href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1 \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\/publication\/pamph\/gensen\/nencho2025\/pdf\/309.pdf\" rel=\"noopener\" target=\"_blank\">\u226a\u8a18\u8f09\u4f8b\u226b\u4ee4\u548c8\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/a>\u300d<\/p>\n<p>\u300c\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u7b49\u300d\u306e\u300c\u7a0e\u52d9\u7f72\u9577\u300d\u306e\u6b04\u306b\u306f\u4f01\u696d\u306a\u3069\u306e\u7d66\u4e0e\u652f\u6255\u8005\u306e\u6240\u5728\u5730\u7b49\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u306e\u540d\u79f0\u3092\u3001\u300c\u5e02\u533a\u753a\u6751\u9577\u300d\u306e\u6b04\u306b\u306f\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4f4f\u6240\u5730\u7b49\u306e\u540d\u79f0\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u7d66\u4e0e\u306e\u652f\u6255\u8005\u306e\u540d\u79f0\uff08\u6c0f\u540d\uff09\u300d\u306b\u306f\u4f01\u696d\u306e\u540d\u524d\u3092\u66f8\u304d\u3001\u300c\u7d66\u4e0e\u306e\u652f\u6255\u8005\u306e\u6240\u5728\u5730\u300d\u3092\u8a18\u8f09\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u300c\u7d66\u4e0e\u652f\u6255\u8005\u306e\u6cd5\u4eba\uff08\u500b\u4eba\uff09\u756a\u53f7\u300d\u3068\u300c\u3042\u306a\u305f\u306e\u500b\u4eba\u756a\u53f7\u300d\u306f\u539f\u5247\u3068\u3057\u3066\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7d66\u4e0e\u306e\u652f\u6255\u8005\u304c\u5f93\u696d\u54e1\u3084\u305d\u306e\u914d\u5076\u8005\u3001\u6276\u990a\u89aa\u65cf\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56517\/\" data-internallinksmanager029f6b8e52c=\"510\" title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/a>\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\u3092\u5099\u3048\u4ed8\u3051\u3066\u3044\u308c\u3070\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u306a\u304a\u7d66\u4e0e\u306e\u652f\u6255\u8005\u304c\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u6cd5\u4eba\u756a\u53f7\u3092\u3042\u3089\u304b\u3058\u3081\u8a18\u8f09\uff08\u307e\u305f\u306f\u5370\u5b57\uff09\u3057\u3066\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u6e21\u3059\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e00\u756a\u53f3\u306b\u3042\u308b\u300c\u5f93\u305f\u308b\u7d66\u4e0e\u306b\u3064\u3044\u3066\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u63d0\u51fa\u300d\u306e\u6b04\u306f\u30012\u30ab\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba\u304c\u3001\u4ed6\u306e\u7d66\u4e0e\u306e\u652f\u6255\u8005\u306b\u5bfe\u3057\u3066\u300c\u5f93\u305f\u308b\u7d66\u4e0e\u306b\u3064\u3044\u3066\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u25cb\u3092\u3064\u3051\u308b\u6b04\u3067\u3059\u3002<\/p>\n<p>\u300c\u5f93\u305f\u308b\u7d66\u4e0e\u306b\u3064\u3044\u3066\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3068\u3057\u3066\u63d0\u51fa\u3059\u308b\u306e\u306f\u3001\u4e3b\u305f\u308b\u7d66\u4e0e\u304b\u3089\u3060\u3051\u3067\u306f\u914d\u5076\u8005\u63a7\u9664\u3001\u6276\u990a\u63a7\u9664\u3001\u969c\u5bb3\u8005\u63a7\u9664\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\u5168\u984d\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306e\u307f\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4f1a\u793e\u304b\u3089\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u3092\u300c\u4e3b\u305f\u308b\u7d66\u4e0e\u300d\u3001\u305d\u308c\u4ee5\u5916\u306e\u7d66\u4e0e\u3092\u300c\u5f93\u305f\u308b\u7d66\u4e0e\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003.png\" alt=\"\u4ee4\u548c8\u5e742026\u5e74\u5206_\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005_\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49 \uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\" width=\"567\" height=\"57\" class=\"aligncenter size-full wp-image-99147\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003.png 567w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-300x30.png 300w\" 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_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1 \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\/publication\/pamph\/gensen\/nencho2025\/pdf\/309.pdf\" rel=\"noopener\" target=\"_blank\">\u226a\u8a18\u8f09\u4f8b\u226b\u4ee4\u548c8\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d<\/a><\/p>\n<p>\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u3068\u306f\u3001\u6240\u5f97\u8005\uff08\u6240\u5f97\u306e\u898b\u7a4d\u984d\u304c900\u4e07\u5186\u4ee5\u4e0b\uff09\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3067\u3001<b>\u6240\u5f97\u306e\u898b\u7a4d\u984d\u304c95\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u6240\u5f97\u3060\u3051\u306e\u5834\u5408\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u91d1\u984d160\u4e07\u5186\u4ee5\u4e0b\uff09<\/b>\u306e\u4eba\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306e4\u3064\u5168\u3066\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306b\u3001\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u6c11\u6cd5\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068\uff08\u5185\u7e01\u95a2\u4fc2\u306b\u3042\u308b\u4eba\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\uff09<\/li>\n<li>\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li><b>\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\uff08\u6240\u5f97\u304c\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306f\u7d66\u4e0e\u53ce\u5165\u304c123\u4e07\u5186\u4ee5\u4e0b\uff09<\/b>\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u3092\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u4e00\u5ea6\u3082\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u307e\u305f\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<\/li>\n<\/ol>\n<\/div>\n<p><span style=\"background-color: #ffff99;\"><b>\u307e\u305f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b\uff08\u6240\u5f97\u304c\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306f\u7d66\u4e0e\u53ce\u5165\u304c123 \u4e07\u5186\u8d85 201\u4e075,999\u5186\u4ee5\u4e0b\uff09\u306e\u5834\u5408\u306f\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>\u306e\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u914d\u5076\u8005\u63a7\u9664\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5225\u9014\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004.png\" alt=\"\u4ee4\u548c8\u5e742026\u5e74\u5206_\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf_\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49 \uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\" width=\"567\" height=\"129\" class=\"aligncenter size-full wp-image-99148\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004.png 567w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-300x68.png 300w\" 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_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1 \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\/publication\/pamph\/gensen\/nencho2025\/pdf\/309.pdf\" rel=\"noopener\" target=\"_blank\">\u226a\u8a18\u8f09\u4f8b\u226b\u4ee4\u548c8\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d<\/a><\/p>\n<p>\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u300d\u3068\u306f\u3001<b>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u3001\u7279\u5b9a\u89aa\u65cf\u306e\u3046\u3061\u6240\u5f97\u306e\u898b\u7a4d\u984d\u304c100\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u6240\u5f97\u3060\u3051\u306e\u5834\u5408\u306f\u3001\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u304c165\u4e07\u5186\u4ee5\u4e0b\uff09<\/b>\u306e\u4eba\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u7528\u8a9e\u3092\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u7279\u5b9a\u89aa\u65cf\u3068\u306f<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u7279\u5b9a\u89aa\u65cf\u300d\u3068\u306f\u3001\u4ee4\u548c7\u5e7412\u67081\u65e5\u65bd\u884c\u306e\u6cd5\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u305f\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u4eba\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u5c45\u4f4f\u8005\u3067\u3042\u308b\u6240\u5f97\u8005\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b<b>19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\uff08\u914d\u5076\u8005\u3001\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u7d66\u4e0e\u3092\u53d7\u3051\u308b\u4eba\u3001\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3092\u9664\u304f\uff09\u306e\u3046\u3061\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba<\/b>\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<br \/>\n\u3053\u3053\u306b\u306f\u3001\u5150\u7ae5\u798f\u7949\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u990a\u80b2\u3092\u59d4\u8a17\u3055\u308c\u305f\u91cc\u5b50\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u3092\u8a18\u5165\u3059\u308b\u6b04\u306b\u306f\u300c\u7279\u5b9a\u89aa\u65cf\u300d\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u6b04\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3068\u306f\u5225\u306b\u3001\u5e74\u672b\u8abf\u6574\u3067\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5225\u9014\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u3067\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u306e\u3067\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<h4>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u3068\u306f<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u3068\u306f\u6276\u990a\u89aa\u65cf\u306e\u3046\u3061\u300116\u6b73\u4ee5\u4e0a\u306e\u5e74\u9f62\u306e\u4eba\uff08\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408\u306f\u4e00\u5b9a\u306e\u8981\u4ef6\u3042\u308a\uff09\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span>\u3055\u3089\u306b\u3001\u3053\u306e\u3046\u3061\u6b21\u306e4\u3064\u306e\u6761\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u914d\u5076\u8005\u4ee5\u5916\u306e\u89aa\u65cf\uff086\u89aa\u7b49\u5185\u306e\u8840\u65cf\u304a\u3088\u30733\u89aa\u7b49\u5185\u306e\u59fb\u65cf\uff09\u3067\u3042\u308b\u3053\u3068\uff08\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u304b\u3089\u990a\u80b2\u3092\u59d4\u8a17\u3055\u308c\u305f\u3044\u308f\u3086\u308b\u91cc\u5b50\u3084\u5e02\u753a\u6751\u9577\u304b\u3089\u990a\u8b77\u3092\u59d4\u8a17\u3055\u308c\u305f\u8001\u4eba\u3082\u542b\u307e\u308c\u307e\u3059\uff09<\/li>\n<li>\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li><b>\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b<\/b>\uff08\u4ee4\u548c6\u5e74\u5206\u307e\u3067\u306f48\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308b\u3053\u3068<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u305d\u306e\u5e74\u306b\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u307e\u305f\u306f\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u89aa\u65cf\u306b\u306f4\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u4e00\u822c\u306e\u6276\u990a\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u202616\u6b73\u4ee5\u4e0a\u306e\u4eba<\/li>\n<li>\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u2026\u4e0a\u8a181.\u306e\u3046\u306119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u4eba<\/li>\n<li>\u8001\u4eba\u6276\u990a\u89aa\u65cf\u202670\u6b73\u4ee5\u4e0a\u306e\u4eba<\/li>\n<li>\u540c\u5c45\u8001\u89aa\u7b49\u2026\u4e0a\u8a183.\u306e\u3046\u3061\u540c\u5c45\u3057\u3066\u3044\u308b\u4eba<\/li>\n<\/ol>\n<\/div>\n<p>\u540c\u5c45\u8001\u89aa\u7b49\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u307e\u305f\u306f\u305d\u306e\u914d\u5076\u8005\u306e\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069\u306e\u76f4\u7cfb\u5c0a\u5c5e\u306e\u3046\u3061\u3001\u7d0d\u7a0e\u8005\uff08\u307e\u305f\u306f\u305d\u306e\u914d\u5076\u8005\uff09\u3068\u65e5\u5e38\u7684\u306b\u540c\u5c45\u3057\u3066\u3044\u308b\u4eba\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u3044\u3046\u300c\u540c\u5c45\u300d\u3068\u306f\u3001\u300c\u540c\u5c45\u3092\u5e38\u6cc1\u3068\u3057\u3066\u3044\u308b\u300d\u3053\u3068\u304c\u8981\u4ef6\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u30b1\u30ac\u3084\u75c5\u6c17\u306e\u305f\u3081\u4e00\u6642\u7684\u306b\u5165\u9662\u3057\u7d0d\u7a0e\u8005\u7b49\u3068\u5225\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u671f\u9593\u304c1\u5e74\u4ee5\u4e0a\u306e\u9577\u671f\u306b\u308f\u305f\u308b\u30b1\u30fc\u30b9\u3067\u3042\u3063\u3066\u3082\u3001\u540c\u5c45\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u3078\u5165\u6240\u3057\u4f4f\u6c11\u7968\u3082\u79fb\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306f\u3001\u8001\u4eba\u30db\u30fc\u30e0\u304c\u5c45\u6240\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u540c\u5c45\u3057\u3066\u3044\u308b\u3068\u306f\u3044\u3048\u307e\u305b\u3093\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"28%\">\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u7a2e\u985e<\/th>\n<th width=\"77%\">\u6761\u4ef6<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u4e00\u822c\u306e\u6276\u990a\u89aa\u65cf<\/td>\n<td style=\"text-align: left;\">16\u6b73\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7279\u5b9a\u6276\u990a\u89aa\u65cf<\/td>\n<td style=\"text-align: left;\">19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u540c\u5c45\u8001\u89aa\u7b49<\/td>\n<td style=\"text-align: left;\">70\u6b73\u4ee5\u4e0a\u3067\u3001\u304b\u3064\u7d0d\u7a0e\u8005\u307e\u305f\u306f\u305d\u306e\u914d\u5076\u8005\u306e\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069\u306e\u76f4\u7cfb\u5c0a\u5c5e\u306e\u3046\u3061\u3001\u7d0d\u7a0e\u8005\uff08\u307e\u305f\u306f\u305d\u306e\u914d\u5076\u8005\uff09\u3068\u5e38\u306b\u540c\u5c45\u3057\u3066\u3044\u308b\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u540c\u5c45\u8001\u89aa\u7b49\u4ee5\u5916\u306e\u8005<\/td>\n<td style=\"text-align: left;\">70\u6b73\u4ee5\u4e0a\u3067\u3001<br \/>\n\u540c\u5c45\u8001\u89aa\u7b49\u3067\u306f\u306a\u3044\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u969c\u5bb3\u8005<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/005.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/005.png\" alt=\"\u4ee4\u548c8\u5e742026\u5e74\u5206_\u969c\u5bb3\u8005\u30fb\u5be1\u5a66\u30fb\u3072\u3068\u308a\u89aa\u30fb\u52e4\u52b4\u5b66\u751f_\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49 \uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\" width=\"567\" height=\"54\" class=\"aligncenter size-full wp-image-99149\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/005.png 567w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/005-300x29.png 300w\" 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_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1 \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\/publication\/pamph\/gensen\/nencho2025\/pdf\/309.pdf\" rel=\"noopener\" target=\"_blank\">\u226a\u8a18\u8f09\u4f8b\u226b\u4ee4\u548c8\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/a>\u300d<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u672c\u4eba\u3001\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u3001\u6276\u990a\u89aa\u65cf\u306b\u969c\u5bb3\u8005\u304c\u3044\u308b\u5834\u5408\u306b\u8a18\u5165\u3059\u308b\u6b04\u3067\u3059\u3002<\/b><\/span>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u306e\u7bc4\u56f2\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u7cbe\u795e\u4e0a\u306e\u969c\u5bb3\u306b\u3088\u308a\u4e8b\u7406\u3092\u5f01\u8b58\u3059\u308b\u80fd\u529b\u3092\u6b20\u304f\u5e38\u6cc1\u306b\u3042\u308b\u4eba<br \/>\n\u3053\u306e\u4eba\u306f\u3001\u7279\u5225\u969c\u5bb3\u8005\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u5150\u7ae5\u76f8\u8ac7\u6240\u3001\u77e5\u7684\u969c\u5bb3\u8005\u66f4\u751f\u76f8\u8ac7\u6240\u3001\u7cbe\u795e\u4fdd\u5065\u798f\u7949\u30bb\u30f3\u30bf\u30fc\u3001\u7cbe\u795e\u4fdd\u5065\u6307\u5b9a\u533b\u306e\u5224\u5b9a\u306b\u3088\u308a\u3001\u77e5\u7684\u969c\u5bb3\u8005\u3068\u5224\u5b9a\u3055\u308c\u305f\u4eba<br \/>\n\u3053\u306e\u3046\u3061\u91cd\u5ea6\u306e\u77e5\u7684\u969c\u5bb3\u8005\u3068\u5224\u5b9a\u3055\u308c\u305f\u4eba\u306f\u3001\u7279\u5225\u969c\u5bb3\u8005\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u7cbe\u795e\u4fdd\u5065\u53ca\u3073\u7cbe\u795e\u969c\u5bb3\u8005\u798f\u7949\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u3088\u308a\u7cbe\u795e\u969c\u5bb3\u8005\u4fdd\u5065\u798f\u7949\u624b\u5e33\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba<br \/>\n\u3053\u306e\u3046\u3061\u969c\u5bb3\u7b49\u7d1a\u304c1\u7d1a\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4eba\u306f\u3001\u7279\u5225\u969c\u5bb3\u8005\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u8eab\u4f53\u969c\u5bb3\u8005\u798f\u7949\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u8eab\u4f53\u969c\u5bb3\u8005\u624b\u5e33\u306b\u3001\u8eab\u4f53\u4e0a\u306e\u969c\u5bb3\u304c\u3042\u308b\u4eba\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4eba<br \/>\n\u3053\u306e\u3046\u3061\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c1\u7d1a\u307e\u305f\u306f2\u7d1a\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4eba\u306f\u3001\u7279\u5225\u969c\u5bb3\u8005\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u7cbe\u795e\u307e\u305f\u306f\u8eab\u4f53\u306b\u969c\u5bb3\u306e\u3042\u308b\u5e74\u9f62\u304c\u6e8065\u6b73\u4ee5\u4e0a\u306e\u4eba\u3067\u3001\u305d\u306e\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c1.2.\u307e\u305f\u306f4.\u306b\u63b2\u3052\u308b\u4eba\u306b\u6e96\u305a\u308b\u3082\u306e\u3068\u3057\u3066\u5e02\u753a\u6751\u9577\u7b49\u3084\u798f\u7949\u4e8b\u52d9\u6240\u9577\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba<br \/>\n\u3053\u306e\u3046\u3061\u7279\u5225\u969c\u5bb3\u8005\u306b\u6e96\u305a\u308b\u3082\u306e\u3068\u3057\u3066\u5e02\u753a\u6751\u9577\u3001\u7279\u5225\u533a\u533a\u9577\u3084\u798f\u7949\u4e8b\u52d9\u6240\u9577\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba\u306f\u7279\u5225\u969c\u5bb3\u8005\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u6226\u50b7\u75c5\u8005\u7279\u5225\u63f4\u8b77\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u6226\u50b7\u75c5\u8005\u624b\u5e33\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba<br \/>\n\u3053\u306e\u3046\u3061\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c\u6069\u7d66\u6cd5\u306b\u5b9a\u3081\u308b\u7279\u5225\u9805\u75c7\u304b\u3089\u7b2c3\u9805\u75c7\u307e\u3067\u306e\u4eba\u306f\u3001\u7279\u5225\u969c\u5bb3\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u539f\u5b50\u7206\u5f3e\u88ab\u7206\u8005\u306b\u5bfe\u3059\u308b\u63f4\u8b77\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u3088\u308a\u539a\u751f\u52b4\u50cd\u5927\u81e3\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba<br \/>\n\u3053\u306e\u4eba\u306f\u3001\u7279\u5225\u969c\u5bb3\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u73fe\u6cc1\u3067\u5f15\u304d\u7d9a\u304d6\u30f6\u6708\u4ee5\u4e0a\u306b\u308f\u305f\u3063\u3066\u8eab\u4f53\u306e\u969c\u5bb3\u306b\u3088\u308a\u5bdd\u305f\u304d\u308a\u306e\u72b6\u614b\u3067\u3001\u8907\u96d1\u306a\u4ecb\u8b77\u3092\u5fc5\u8981\u3068\u3059\u308b\uff08\u4ecb\u8b77\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u81ea\u3089\u6392\u4fbf\u7b49\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u7a0b\u5ea6\u306e\u72b6\u614b\u306b\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\uff09\u4eba<br \/>\n\u3053\u306e\u4eba\u306f\u3001\u7279\u5225\u969c\u5bb3\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1160.htm\" rel=\"noopener\" target=\"_blank\">No.1160\u2003\u969c\u5bb3\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5be1\u5a66<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3044\u3066\u3001\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u6240\u5f97\u306e\u307f\u306e\u5834\u5408\u306f\u53ce\u5165\u984d\u304c6,777,778\u5186\u4ee5\u4e0b\uff09\u3067\u3001\u304b\u3064\u3001\u3072\u3068\u308a\u89aa\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306b\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e8b\u5b9f\u4e0a\u306e\u5a5a\u59fb\u95a2\u4fc2\u3068\u8a8d\u3081\u3089\u308c\u308b\u4eba\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5be1\u5a66\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u4ee5\u5916\u306b\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u4eba\u304c\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u592b\u3068\u96e2\u5a5a\u3057\u305f\u5f8c\u5a5a\u59fb\u3092\u3057\u3066\u304a\u3089\u305a\u3001\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u4eba\u3067\u3001<b>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b<\/b>\u306e\u4eba<\/li>\n<li>\u592b\u3068\u6b7b\u5225\u3057\u305f\u5f8c\u5a5a\u59fb\u3092\u3057\u3066\u3044\u306a\u3044\u4eba\u307e\u305f\u306f\u592b\u306e\u751f\u6b7b\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u4e00\u5b9a\u306e\u4eba\u3067\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba<\/li>\n<\/ul>\n<\/div>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1170.htm\" rel=\"noopener\" target=\"_blank\">No.1170\u2003\u5be1\u5a66\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><b>\u5be1\u5a66\u63a7\u9664\u306f\u5973\u6027\u306b\u3060\u3051\u9069\u7528<\/b>\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u300c\u592b\u300d\u306b\u3042\u305f\u308b\u4eba\u3068\u306f\u3001\u6c11\u6cd5\u4e0a\u306e\u5a5a\u59fb\u95a2\u4fc2\u306b\u3042\u308b\u4eba\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n<h3>\u3072\u3068\u308a\u89aa<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u304b\u3064\u3001\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u3068\u8a8d\u3081\u3089\u308c\u308b\u4eba\u304c\u3044\u306a\u3044\u4eba\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u305d\u308c\u4ee5\u5916\u306b\u3001\u6b21\u306e\u3059\u3079\u3066\u306b\u8a72\u5f53\u3059\u308b\u4eba\u304c\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u73fe\u5728\u3001\u5a5a\u59fb\u3057\u3066\u3044\u306a\u3044\u4eba\u3001\u307e\u305f\u306f\u3001\u914d\u5076\u8005\u306e\u751f\u6b7b\u4e0d\u660e\u306a\u4eba<\/li>\n<li>\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5b50\uff08\u7dcf\u6240\u5f97\u91d1\u984d\u3068<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3095\/\" data-internallinksmanager029f6b8e52c=\"542\" title=\"\u9000\u8077\u6240\u5f97\">\u9000\u8077\u6240\u5f97<\/a>\u91d1\u984d\u3001\u5c71\u6797\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u306e\u5b50\u306b\u9650\u308b\uff09\u3092\u6709\u3057\u3066\u3044\u3066\u3001\u304b\u3064\u3001\u4ed6\u306e\u4eba\u306e\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u4eba<\/li>\n<\/ul>\n<\/div>\n<p>\u3072\u3068\u308a\u89aa\u63a7\u9664\u306f\u3001\u8a72\u5f53\u3059\u308c\u3070\u6027\u5225\u306b\u95a2\u4fc2\u306a\u304f\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1171.htm?referral=yh_kakuteishinkoku\" rel=\"noopener\" target=\"_blank\">No.1171\u3000\u3072\u3068\u308a\u89aa\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u52e4\u52b4\u5b66\u2f63<\/h3>\n<p>\u672c\u4eba\u304c\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u3059\u3079\u3066\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u8a18\u5165\u3059\u308b\u6b04\u3067\u3059\u3002\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u3001\u7a0e\u91d1\u304c\u5b89\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5927\u5b66\u3001\u9ad8\u7b49\u5b66\u6821\u306a\u3069\u306e\u5b66\u751f\u3084\u751f\u5f92\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u5099\u3048\u305f\u5c02\u4fee\u5b66\u6821\u3001\u5404\u7a2e\u5b66\u6821\u306e\u751f\u5f92\u53c8\u306f\u8077\u696d\u8a13\u7df4\u6cd5\u4eba\u306e\u884c\u3046\u8a8d\u5b9a\u8077\u696d\u8a13\u7df4\u3092\u53d7\u3051\u308b\u8a13\u7df4\u751f\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u81ea\u5206\u306e\u52e4\u52b4\u306b\u57fa\u3065\u3044\u3066\u5f97\u305f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u3001\u7d66\u4e0e\u6240\u5f97\u3001\u9000\u8077\u6240\u5f97\u53c8\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2736\/\" data-internallinksmanager029f6b8e52c=\"529\" title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a>\uff08\u4ee5\u4e0b\u300c\u7d66\u4e0e\u6240\u5f97\u7b49\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u304c\u3042\u308b\u3053\u3068<\/li>\n<li><b>\u4ee4\u548c8\u5e74\u4e2d\u306e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u304c85\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u6240\u5f97\u3060\u3051\u306e\u5834\u5408\u306f\u3001\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u304c150\u4e07\u5186\u4ee5\u4e0b\uff09<\/b>\u3067\u3042\u3063\u3066\u3001\u305d\u306e\u3046\u3061\u7d66\u4e0e\u6240\u5f97\u7b49\u4ee5\u5916\u306e\u6240\u5f97\u304c10\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\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 \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_01.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\uff08\u88cf\u9762\uff09\u300d<\/a><\/p>\n<h3>\u4ed6\u306e\u6240\u5f97\u8005\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/006.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/006.png\" alt=\"\u4ee4\u548c8\u5e742026\u5e74\u5206_\u4ed6\u306e\u6240\u5f97\u8005\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49_\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49 \uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\" width=\"567\" height=\"41\" class=\"aligncenter size-full wp-image-99150\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/006.png 567w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/006-300x22.png 300w\" 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_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1 \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\/publication\/pamph\/gensen\/nencho2025\/pdf\/309.pdf\" rel=\"noopener\" target=\"_blank\">\u226a\u8a18\u8f09\u4f8b\u226b\u4ee4\u548c8\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d<\/a><\/p>\n<p>\u592b\u5a66\u304c\u5171\u50cd\u304d\u306e\u5bb6\u5ead\u306a\u3069\u3001\u81ea\u5206\u3068\u540c\u3058\u4e16\u5e2f\u306b\u6240\u5f97\u8005\u304c2\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u3001\u4e0b\u8a18\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u6276\u990a\u89aa\u65cf\u7b49\u306e\u540d\u524d\u3092\u8a18\u5165\u3059\u308b\u6b04\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u7b49\u3001\u81ea\u5206\u306e\u6276\u990a\u89aa\u65cf\u7b49\u3092\u4ed6\u306e\u6240\u5f97\u8005\u306e\u6276\u990a\u89aa\u65cf\u7b49\u3068\u3059\u308b\u5834\u5408<\/li>\n<li>\u305d\u306e\u751f\u8a08\u5185\u306e\u6276\u990a\u89aa\u65cf\u7b49\u3092\u5206\u3051\u3066\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<h3>\u4f4f\u6c11\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/007.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/007.png\" alt=\"\u4ee4\u548c8\u5e742026\u5e74\u5206_\u4f4f\u6c11\u7a0e_\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49 \uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\" width=\"567\" height=\"76\" class=\"aligncenter size-full wp-image-99151\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/007.png 567w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/007-300x40.png 300w\" sizes=\"auto, (max-width: 567px) 100vw, 567px\" \/><\/a><br \/>\n\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 \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\/publication\/pamph\/gensen\/nencho2025\/pdf\/309.pdf\" rel=\"noopener\" target=\"_blank\">\u226a\u8a18\u8f09\u4f8b\u226b\u4ee4\u548c8\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d<\/a><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>16\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf<\/b><br \/>\n\u5e73\u621023\u5e741\u67082\u65e5\u4ee5\u964d\u306b\u751f\u307e\u308c\u305f16\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u3001\u8a72\u5f53\u3059\u308b\u6276\u990a\u89aa\u65cf\u306e\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b\u6b04\u3067\u3059\u3002<\/li>\n<li><b>\u63a7\u9664\u5bfe\u8c61\u5916\u56fd\u5916\u6276\u990a\u89aa\u65cf<\/b><br \/>\n16\u6b73\u672a\u6e80\u306e\u8a72\u5f53\u3059\u308b\u6276\u990a\u89aa\u65cf\u304c\u56fd\u5916\u306b\u4f4f\u3093\u3067\u3044\u308b\u5834\u5408\u306b\u3001\u3053\u3053\u306b\u3007\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li><b>\u9000\u8077\u624b\u5f53\u7b49\u3092\u6709\u3059\u308b\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf<\/b><br \/>\n\u9000\u8077\u624b\u5f53\u7b49\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u914d\u5076\u8005\u3001\u307e\u305f\u306f\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u8a18\u5165\u3059\u308b\u6b04\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u305f\u3060\u3057\u3001\u9000\u8077\u6240\u5f97\u3092\u9664\u304f\u6240\u5f97\u306e\u898b\u7a4d\u984d\u304c133\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u4eba\u306b\u9650\u308a\u307e\u3059\uff09<\/li>\n<li><b>\u5be1\u5a66\u307e\u305f\u306f\u3072\u3068\u308a\u89aa<\/b><br \/>\n\u5be1\u5a66\u307e\u305f\u306f\u3072\u3068\u308a\u89aa\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u8a18\u5165\u3059\u308b\u6b04\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u305f\u3060\u3057\u3001\u9000\u8077\u624b\u5f53\u7b49\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u9650\u308a\u307e\u3059\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306b\u306f\u9000\u8077\u624b\u5f53\u306e\u6240\u5f97\u3092\u9664\u3044\u3066\u8a18\u5165\u3057\u307e\u3059\u304c\u3001\u9000\u8077\u624b\u5f53\u7b49\u306e\u652f\u6255\u3092\u53d7\u3051\u308b16\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u304c58\u4e07\u5186\uff08\u9000\u8077\u624b\u5f53\u306e\u898b\u7a4d\u984d\u3092\u542b\u3080\uff09\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u300c16\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u300d\u6b04\u306f\u8a18\u8f09\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u300c\u9000\u8077\u624b\u5f53\u7b49\u3092\u6709\u3059\u308b\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf\u300d\u6b04\u306b\u8a18\u5165\u3059\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u63a7\u9664\u5bfe\u8c61\u5916\u56fd\u5916\u6276\u990a\u89aa\u65cf\u300d\u3084\u300c\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u89aa\u65cf\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u78ba\u8a8d\u66f8\u985e\u3092\u4ee4\u548c8\u5e743\u670816\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u8a73\u3057\u304f\u306f\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5e02\u533a\u753a\u6751\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1 \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\/2026bun_01.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\uff08\u88cf\u9762\uff09\u300d<\/a><\/p>\n<h2>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306f\u3001\u5f93\u696d\u54e1\u304c\u81ea\u8eab\u306b\u95a2\u4fc2\u3059\u308b\u9805\u76ee\u3092\u8a18\u5165\u3057\u305f\u5f8c\u3001\u4f01\u696d\uff08\u7d66\u4e0e\u306e\u652f\u6255\u8005\uff09\u3067\u4fdd\u7ba1\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8a72\u5f53\u306e\u5e74\u306e\u6700\u521d\u306e\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\uff08\u4e2d\u9014\u5165\u793e\u306e\u5834\u5408\u306f\u3001\u5165\u793e\u5f8c\u6700\u521d\u306e\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\uff09\u306b\u66f8\u3044\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u63d0\u51fa\u3057\u305f\u540c\u3058\u5e74\u306e\u9593\u306b\u8a18\u5165\u3057\u305f\u5185\u5bb9\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u5909\u66f4\u306e\u65e5\u5f8c\u3001\u6700\u521d\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u4fee\u6b63\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3082\u5fd8\u308c\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u8a18\u8f09\u30df\u30b9\u3092\u9632\u3050\u306b\u306f\uff1f<\/h2>\n<p><span 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style=\"background-color: 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data-sheets-root=\"1\">    <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\/dist\/images\/icon_file_pdf-afcb395a.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/47504\/?provider=pa_basic&provider_info=cv.3219.part.pdfdl-box\" target=\"_blank\" rel=\"noopener\"\n                data-impression-and-click-trigger\n                class=\"pdf-dl-box-button advads-button-primary\"\n                aria-label=\"\u8a18\u4e8b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30da\u30fc\u30b8\u3078\u79fb\u52d5\">\u8a18\u4e8b\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\n            <\/a>\n        <\/div>\n    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