{"id":50421,"date":"2021-12-09T14:06:29","date_gmt":"2021-12-09T05:06:29","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=50421"},"modified":"2025-11-19T06:09:58","modified_gmt":"2025-11-18T21:09:58","slug":"%e9%81%8e%e4%b8%8d%e8%b6%b3%e7%a8%8e%e9%a1%8d%e3%81%a8%e3%81%af%ef%bc%9f%e7%a2%ba%e8%aa%8d%e6%89%8b%e6%ae%b5%e3%81%a8%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%e8%a7%a3","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/50421\/","title":{"rendered":"\u904e\u4e0d\u8db3\u7a0e\u984d\u3068\u306f\uff1f\u78ba\u8a8d\u624b\u6bb5\u3068\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac"},"content":{"rendered":"    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/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\/49349\/?provider=pa_basic&provider_info=cv.50421.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>\n<p>\u5e74\u672b\u304c\u8fd1\u3065\u3044\u3066\u304f\u308b\u3068\u3001\u4f1a\u793e\u54e1\u30fb\u516c\u52d9\u54e1\u306e\u65b9\u306f\u305d\u306e\u5e74\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u306b\u5bfe\u3057\u3066<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3092\u884c\u3063\u30661\u5e74\u9593\u306e\u7a0e\u984d\u306e\u7cbe\u7b97\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u751f\u3058\u308b\u300c\u904e\u4e0d\u8db3\u7a0e\u984d\u300d\uff08\u9084\u4ed8\u984d\u3084\u5fb4\u53ce\u984d\uff09\u3092\u5f93\u696d\u54e1\u306f\u3069\u306e\u3088\u3046\u306b\u78ba\u8a8d\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u3001\u307e\u305f\u3001\u4f1a\u793e\u304c\u904e\u4e0d\u8db3\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u3084\u9084\u4ed8\u30fb\u5fb4\u53ce\u3059\u308b\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/7774\/?provider=pa_basic&provider_info=cv.50421.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/wp-content\/uploads\/2025\/06\/minibook_a_simple_guide_to_checking_excess_or_shortfall_in_yearend_tax_adjustments.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u5e74\u672b\u8abf\u6574\u306e\u904e\u4e0d\u8db3\u984d \u304b\u3093\u305f\u3093\u78ba\u8a8d\u30ac\u30a4\u30c9<\/p>\n                    <p 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href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/6215\/?provider=pa_basic&amp;provider_info=cv.50421.part.template\" target=\"_blank\" rel=\"noopener\">\u904e\u4e0d\u8db3\u7a0e\u984d\u306e\u898b\u65b9\u30fb\u8a08\u7b97\u65b9\u6cd5<\/a><\/li>\n<\/ul>\n<\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u904e\u4e0d\u8db3\u7a0e\u984d\u3068\u306f\uff1f<\/h2>\n<p>\u6bce\u5e7411\u6708\u4e0b\u65ec\u304b\u308912\u6708\u4e0a\u65ec\u306b\u304b\u3051\u3066\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u30fb\u8cde\u4e0e\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u5408\u8a08\u984d\u3068\u3001\u672c\u6765\u7d0d\u4ed8\u3059\u3079\u304d\u7d66\u4e0e\u6240\u5f97\u306e\u5e74\u8abf<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2690\/\" data-internallinksmanager029f6b8e52c=\"552\" 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style=\"background-color: #ffff99;\"><b>\u904e\u4e0d\u8db3\u7a0e\u984d\u306f\u7c21\u5358\u306b\u8a00\u3046\u3068\u300c1\u5e74\u9593\u306e\u7d66\u4e0e\u30fb\u8cde\u4e0e\u304b\u3089\u5fb4\u53ce\u3055\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u3001\u540c\u30581\u5e74\u9593\u3067\u5b9f\u969b\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u672c\u6765\u306e\u5e74\u7a0e\u984d\u306e\u5dee\u984d\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u904e\u4e0d\u8db3\u7a0e\u984d\u306e\u78ba\u8a8d\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u5b9f\u969b\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u56fd\u7a0e\u5e81HP\u306e\u300c\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d\u306e\u300e\u2162 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rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7d66\u4e0e\u660e\u7d30\u306e\u30de\u30a4\u30ca\u30b9\u8868\u8a18\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u7d50\u679c\u3067\u7d66\u4e0e\u660e\u7d30\u306b\u904e\u4e0d\u8db3\u7a0e\u984d\u304c\u30de\u30a4\u30ca\u30b9\u8868\u8a18\u3055\u308c\u308b\u5834\u5408\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u904e\u4e0d\u8db3\u7a0e\u984d\u304c\u30de\u30a4\u30ca\u30b9\u8868\u8a18\u3055\u308c\u308b\u539f\u56e0\u3068\u3057\u3066\u3001\u307e\u305a\u3001\u300c\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u304c\u5c11\u306a\u3044\u30b1\u30fc\u30b9\u300d\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6700\u8fd1\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/\" data-internallinksmanager029f6b8e52c=\"560\" title=\"\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\">\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8<\/a>\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u56fd\u7a0e\u5e81HP\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2024\/02.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206 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target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868<\/a><\/p>\n<p>\u4ed6\u306b\u306f\u3001\u300c\u5e74\u306e\u9014\u4e2d\u3067\u6276\u990a\u5bb6\u65cf\u304c\u6e1b\u3063\u305f\u30b1\u30fc\u30b9\u300d\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3088\u304f\u3042\u308b\u306e\u306f\u3001\u6276\u990a\u306e\u7bc4\u56f2\u5185\u3067\u50cd\u3044\u3066\u3044\u305f\u914d\u5076\u8005\u306e\u5e74\u53ce\u304c123\u4e07\u5186\u3092\u8d85\u3048\u3066\u3057\u307e\u3063\u305f\u305f\u3081\u306b\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u307b\u304b\u306b\u3082\u3001\u5b50\u4f9b\u304c\u5927\u5b66\u5352\u696d\u3057\u3066\u6276\u990a\u3092\u5916\u3055\u306a\u3044\u3068\u3044\u3051\u306a\u304b\u3063\u305f\u306e\u306b\u5916\u3059\u306e\u3092\u5fd8\u308c\u3066\u3044\u305f\u3001\u306a\u3069\u3067\u5dee\u984d\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u5bb6\u65cf\u306e\u6276\u990a\u72b6\u6cc1\u304c\u5909\u308f\u3063\u305f\u969b\u306b\u306f\u3001\u306a\u308b\u3079\u304f\u65e9\u304f\u7533\u3057\u51fa\u3092\u884c\u3063\u3066\u3082\u3089\u3044\u3001\u6b63\u3057\u3044\u5fb4\u53ce\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h2>\u904e\u4e0d\u8db3\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u904e\u4e0d\u8db3\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u3059\u304c\u3001\u307e\u305a\u30011\u5e74\u5206\u306e\u6bce\u6708\u306e\u7d66\u4e0e\u30fb\u8cde\u4e0e\u304b\u3089\u5fb4\u53ce\u3057\u305f\u5fb4\u53ce\u7a0e\u984d\u3092\u5408\u8a08\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u30011\u5e74\u5206\u3092\u5408\u7b97\u3057\u305f\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u5e74\u8abf\u5e74\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u306e2\u3064\u306e\u7a0e\u984d\u3092\u6bd4\u8f03\u3057\u3066\u3001\u5fb4\u53ce\u7a0e\u984d\u306e\u5408\u8a08\u984d\u3088\u308a\u3082\u5e74\u8abf\u5e74\u7a0e\u984d\u306e\u65b9\u304c\u591a\u3044\u5834\u5408\u306f\u3001\u305d\u306e\u5dee\u984d\u5206\u3060\u3051\u7d0d\u3081\u308b\u7a0e\u984d\u304c\u591a\u304b\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u5dee\u984d\u3092\u9084\u4ed8\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u9006\u306b\u3001\u5fb4\u53ce\u7a0e\u984d\u306e\u5408\u8a08\u984d\u3088\u308a\u3082\u5e74\u8abf\u5e74\u7a0e\u984d\u306e\u65b9\u304c\u5c11\u306a\u3044\u5834\u5408\u306f\u3001\u305d\u306e\u5dee\u984d\u5206\u3060\u3051\u7d0d\u3081\u308b\u7a0e\u984d\u304c\u5c11\u306a\u304b\u3063\u305f\u3068\u8a00\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u5dee\u984d\u3092\u8ffd\u52a0\u3067\u5fb4\u53ce\u3057\u307e\u3059\u3002<\/p>\n<p>\u904e\u4e0d\u8db3\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u51fa\u3066\u3044\u308b\u300c\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d\u3067\u89e3\u8aac\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u3061\u3089\u3082\u53c2\u7167\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index\/shikata.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/110.pdf\" target=\"_blank\" rel=\"noopener\">\u904e\u4e0d\u8db3\u984d\u306e\u7cbe\u7b97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u904e\u4e0d\u8db3\u7a0e\u984d\u304c\u751f\u3058\u305f\u6642\u306e\u624b\u7d9a\u304d<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u5b9f\u65bd\u306b\u3088\u308a\u904e\u4e0d\u8db3\u7a0e\u984d\u304c\u751f\u3058\u305f\u969b\u306b\u306f\u3001\u5fb4\u53ce\u7a0e\u984d\u306e\u9084\u4ed8\u3001\u307e\u305f\u306f\u3001\u8ffd\u52a0\u5fb4\u53ce\u306e\u624b\u7d9a\u304d\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u9084\u4ed8\u3084\u8ffd\u52a0\u5fb4\u53ce\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u904e\u7d0d\u984d\u30fb\u8d85\u904e\u984d\u306e\u9084\u4ed8\u3092\u884c\u3046<\/h3>\n<p>\u305d\u308c\u3067\u306f\u3001\u5177\u4f53\u7684\u306b\u904e\u4e0d\u8db3\u7a0e\u984d\u3092\u3069\u306e\u3088\u3046\u306b\u624b\u7d9a\u304d\u3057\u3066\u3044\u304f\u304b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6bce\u6708\u306e\u7d66\u4e0e\u30fb\u8cde\u4e0e\u304b\u3089\u5fb4\u53ce\u3057\u305f1\u5e74\u9593\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u5408\u8a08\u984d\u304c\u30011\u5e74\u9593\u3067\u672c\u6765\u7d0d\u4ed8\u3059\u3079\u304d\u5e74\u8abf\u5e74\u7a0e\u984d\u3088\u308a\u591a\u3044\u5834\u5408\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u8d85\u904e\u984d\u304c\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5dee\u984d\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u9084\u4ed8\u3059\u308b\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u9084\u4ed8\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u6708\uff08\u901a\u5e38\u306f12\u6708\uff09\u306e\u7d66\u4e0e\u3067\u8a08\u7b97\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u672c\u4eba\u306b\u9084\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f1a\u793e\u306f\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u6708\u306e\u7d66\u4e0e\u3067\u672c\u6765\u7d0d\u4ed8\u3059\u3079\u304d\u3067\u3042\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304b\u3089\u5dee\u984d\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u5dee\u3057\u5f15\u3044\u3066\u7a0e\u52d9\u7f72\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u305f\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3060\u3051\u3067\u306f\u9084\u4ed8\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3084\u3001\u4f1a\u793e\u306e\u5ec3\u696d\u3001\u5f93\u696d\u54e1\u5074\u306e\u5fb4\u53ce\u7a0e\u984d\u304c\u306a\u304f\u306a\u308a\u5dee\u3057\u5f15\u304d\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u76f4\u63a5\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u904e\u7d0d\u984d\u9084\u4ed8\u8acb\u6c42\u66f8\u517c\u6b8b\u5b58\u904e\u7d0d\u984d\u660e\u7d30\u66f8\u306e\u4f5c\u6210<\/h3>\n<p>\u300c\u5e74\u672b\u8abf\u6574\u904e\u7d0d\u984d\u9084\u4ed8<a href=\"https:\/\/biz.moneyforward.com\/invoice\/\" data-internallinksmanager029f6b8e52c=\"459\" title=\"\u8acb\u6c42\u66f8\">\u8acb\u6c42\u66f8<\/a>\u517c\u6b8b\u5b58\u904e\u7d0d\u984d\u660e\u7d30\u66f8\u300d\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u904e\u4e0d\u8db3\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u305f\u7d50\u679c\u3001\u9084\u4ed8\u984d\u304c\u767a\u751f\u3057\u3001\u305d\u306e\u9084\u4ed8\u984d\u304c\u5e74\u672b\u8abf\u6574\u3092\u5b9f\u65bd\u3057\u305f\u6708\u5206\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u3060\u3051\u3067\u306f\u9084\u4ed8\u3057\u304d\u308c\u305a\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u4e8b\u8c61\u306b\u3088\u308a\u9084\u4ed8\u3067\u304d\u306a\u304f\u306a\u308b\u5834\u5408\u306b\u4f5c\u6210\u304c\u5fc5\u8981\u306b\u306a\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4f1a\u793e\u306e\u89e3\u6563\u3001\u5ec3\u696d\u306b\u3088\u308a\u4f1a\u793e\u304c\u9084\u4ed8\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u5834\u5408<\/li>\n<li>\u5f93\u696d\u54e1\u304b\u3089\u5fb4\u53ce\u3059\u308b\u7a0e\u984d\u304c\u306a\u304f\u306a\u308a\u9084\u4ed8\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u5834\u5408<\/li>\n<li>\u904e\u7d0d\u984d\u304c\u591a\u984d\u3067\u3001\u9084\u4ed8\u3059\u308b\u6708\u306e\u7fcc\u6708\u304b\u3089\u3055\u3089\u306b2\u30ab\u6708\u9084\u4ed8\u3057\u305f\u3068\u3057\u3066\u3082\u9084\u4ed8\u3057\u304d\u308c\u306a\u3044\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f5c\u6210\u65b9\u6cd5\u306f\u3001\u69d8\u5f0f\u300c\u5e74\u672b\u8abf\u6574\u904e\u7d0d\u984d\u9084\u4ed8\u8acb\u6c42\u66f8\u517c\u6b8b\u5b58\u904e\u7d0d\u984d\u660e\u7d30\u66f8\u300d\u306e\u88cf\u9762\u306e\u8a18\u8f09\u8981\u9818\u7b49\u3084\u6b21\u306eURL\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><\/span><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_55.htm\" target=\"_blank\" rel=\"noopener\">\uff3b\u624b\u7d9a\u540d\uff3d\u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5e74\u672b\u8abf\u6574\u904e\u7d0d\u984d\u306e\u9084\u4ed8\u8acb\u6c42\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u5f93\u696d\u54e1\u304c\u76f4\u63a5\u9084\u4ed8\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u69d8\u5f0f\u300c\u5e74\u672b\u8abf\u6574\u904e\u7d0d\u984d\u9084\u4ed8\u8acb\u6c42\u66f8\u517c\u6b8b\u5b58\u904e\u7d0d\u984d\u660e\u7d30\u66f8\u300d\u3092\u5404\u5f93\u696d\u54e1\u5225\u306b\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u904e\u7d0d\u984d\u9084\u4ed8\u8acb\u6c42\u66f8\u517c\u6b8b\u5b58\u904e\u7d0d\u984d\u660e\u7d30\u66f8\u306e\u4f5c\u6210\u304c\u3067\u304d\u307e\u3057\u305f\u3089\u3001\u4e0b\u8a18\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u4f1a\u793e\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u53d7\u7d66\u8005\u5404\u4eba\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u300d\u306e\u5199\u3057<\/li>\n<li>\u904e\u7d0d\u984d\u306e\u8acb\u6c42\u53ca\u3073\u53d7\u9818\u306b\u95a2\u3059\u308b\u59d4\u4efb\u72b6\uff08\u9023\u8a18\u5f0f\uff09<\/li>\n<li>\u904e\u7d0d\u984d\u3092\u7fcc\u5e74\u306b\u7e70\u308a\u8d8a\u3057\u3066\u9084\u4ed8\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u7fcc\u5e74\u5206\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u300d\u306e\u5199\u3057<\/li>\n<\/ol>\n<\/div>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2675.htm\" target=\"_blank\" rel=\"noopener\">No.2675\u3000\u5e74\u672b\u8abf\u6574\u306e\u904e\u4e0d\u8db3\u984d\u306e\u7cbe\u7b97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u6700\u5f8c\u306b\u63d0\u51fa\u671f\u9650\u3067\u3059\u304c\u3001\u9084\u4ed8\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u4e8b\u7531\u304c\u767a\u751f\u3057\u3066\u304b\u30895\u5e74\u9593\u3067\u6642\u52b9\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u4e0d\u8db3\u984d\u3092\u5fb4\u53ce\u3059\u308b<\/h3>\n<p>\u3053\u308c\u307e\u3067\u306f\u904e\u4e0d\u8db3\u7a0e\u984d\u306e\u3046\u3061\u306e\u9084\u4ed8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u304c\u3001\u3053\u3053\u304b\u3089\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u30fb\u8cde\u4e0e\u304b\u3089\u5fb4\u53ce\u3057\u305f1\u5e74\u9593\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u5408\u8a08\u984d\u304c\u30011\u5e74\u9593\u3067\u672c\u6765\u7d0d\u4ed8\u3059\u3079\u304d\u5e74\u8abf\u5e74\u7a0e\u984d\u3088\u308a\u5c11\u306a\u3044\u5834\u5408\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306b\u3088\u308a\u904e\u4e0d\u8db3\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u6b63\u3057\u304f\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u306f\u4f1a\u793e\u306b\u3068\u3063\u3066\u3082\u5927\u4e8b\u306a\u624b\u7d9a\u304d\u306b\u306a\u308a\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306eHP\u306a\u3069\u3082\u53c2\u7167\u3057\u306a\u304c\u3089\u904e\u4e0d\u8db3\u7a0e\u984d\u3078\u306e\u7406\u89e3\u3092\u6df1\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index.htm\" target=\"_blank\" rel=\"noopener\">\u5e74\u672b\u8abf\u6574\u304c\u3088\u304f\u308f\u304b\u308b\u30da\u30fc\u30b8\uff08\u4ee4\u548c7\u5e74\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img 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