{"id":50629,"date":"2021-12-21T10:50:19","date_gmt":"2021-12-21T01:50:19","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=50629"},"modified":"2025-12-24T14:25:57","modified_gmt":"2025-12-24T05:25:57","slug":"%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%ab%e5%bf%85%e8%a6%81%e3%81%aa%e3%80%8c%e4%bf%9d%e9%99%ba%e6%96%99%e6%8e%a7%e9%99%a4%e7%94%b3%e5%91%8a%e6%9b%b8%e3%80%8d%e3%81%ae%e6%9b%b8%e3%81%8d%e6%96%b9","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/50629\/","title":{"rendered":"\u30102025\u5e74\u3011\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u307e\u3068\u3081"},"content":{"rendered":"<p>\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" 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src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-2.jpg\" alt=\"\u6c0f\u540d\u3084\u4f4f\u6240_\u4ee4\u548c7\u5e742025\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"1120\" height=\"792\" class=\"aligncenter size-full wp-image-99548\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-2.jpg 1120w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-2-300x212.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-2-1024x724.jpg 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-2-768x543.jpg 768w\" sizes=\"auto, (max-width: 1120px) 100vw, 1120px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003.jpg\" alt=\"\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599_\u4ee4\u548c7\u5e742025\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"1120\" height=\"792\" class=\"aligncenter size-full wp-image-99549\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003.jpg 1120w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-300x212.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-1024x724.jpg 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-768x543.jpg 768w\" sizes=\"auto, (max-width: 1120px) 100vw, 1120px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81\u3001\u300c<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u3042\u306a\u305f\u304c\u672c\u5e74\u5ea6\u4e2d\u306b\u652f\u6255\u3063\u305f\u751f\u547d\u4fdd\u967a\u6599\u306b\u95a2\u3059\u308b\u30c7\u30fc\u30bf\u3092\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1086\/\" data-internallinksmanager029f6b8e52c=\"45\" title=\"\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u306b\u95a2\u3059\u308b\u90e8\u5206\u300d\u3078\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span>\u52a0\u5165\u3057\u3066\u3044\u308b\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u6255\u8fbc\u8a3c\u660e\u66f8\u3092\u3082\u3068\u306b\u8a18\u5165\u3057\u3066\u3044\u3051\u3070\u3001\u9593\u9055\u3044\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3082\u3057\u9001\u4ed8\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u308a\u7d1b\u5931\u3057\u3066\u3057\u307e\u3063\u305f\u308a\u3057\u305f\u5834\u5408\u306f\u3001\u4fdd\u967a\u4f1a\u793e\u306b\u9023\u7d61\u3057\u3066\u518d\u767a\u884c\u306e\u624b\u7d9a\u304d\u3092\u3068\u308a\u307e\u3057\u3087\u3046\u3002\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u66f8\u985e\u304c\u9593\u306b\u5408\u308f\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u30011\u6708\u672b\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3067\u304d\u308c\u3070\u554f\u984c\u306a\u3044\u305f\u3081\u3001\u7126\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u52e4\u52d9\u5148\u306e\u56e3\u4f53\u7279\u7d04\u306a\u3069\u3067\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306a\u3069\u306f\u52e4\u52d9\u5148\u304c\u7ba1\u7406\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u3084\u63d0\u51fa\u306f\u4e0d\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u52e4\u52d9\u5148\u306e\u6307\u793a\u306b\u5f93\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u3001\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3078\u8a18\u5165\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3068\u306f\u3044\u3048\u30012\u5206\u306e1\u306b\u3057\u305f\u308a\u3001\u5358\u7d14\u306a\u8db3\u3057\u7b97\u3092\u3057\u305f\u308a\u3059\u308b\u3060\u3051\u3067\u3059\u304b\u3089\u3001\u8a08\u7b97\u304c\u82e6\u624b\u306a\u4eba\u3067\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3001\u8a08\u7b97\u7d50\u679c\u304c\u4e0a\u9650\u91d1\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u306e\u66f8\u304d\u65b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u7d14\u7c8b\u306a\u8a08\u7b97\u7d50\u679c\u3092\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3078\u8a18\u5165\u3057\u305f\u3044\u6c17\u6301\u3061\u3082\u5206\u304b\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4e0a\u9650\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u8d85\u904e\u3057\u305f\u984d\u3092\u8a18\u5165\u3059\u308c\u3070\u3001\u4fee\u6b63\u3084\u518d\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u300c\u6700\u9ad8\u25cb\u25cb\u5186\u300d\u3068\u66f8\u304b\u308c\u3066\u3044\u305f\u3089\u3001\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4e0a\u9650\u91d1\u984d\u3092\u8a18\u5165\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u306b\u95a2\u3059\u308b\u90e8\u5206\u306e\u66f8\u304d\u65b9<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004.jpg\" alt=\"\u4ecb\u8b77\u4fdd\u967a\u6599_\u4ee4\u548c7\u5e742025\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"1120\" height=\"792\" class=\"aligncenter size-full wp-image-99550\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004.jpg 1120w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-300x212.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-1024x724.jpg 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-768x543.jpg 768w\" sizes=\"auto, (max-width: 1120px) 100vw, 1120px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81\u3001\u300c<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/005.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/005.jpg\" alt=\"\u500b\u4eba\u5e74\u91d1_\u4ee4\u548c7\u5e742025\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"1120\" height=\"792\" class=\"aligncenter size-full wp-image-99551\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/005.jpg 1120w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/005-300x212.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/005-1024x724.jpg 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/005-768x543.jpg 768w\" sizes=\"auto, (max-width: 1120px) 100vw, 1120px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81\u3001\u300c<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u3042\u306a\u305f\u304c\u672c\u5e74\u5ea6\u4e2d\u306b\u652f\u6255\u3063\u305f\u5e74\u91d1\u4fdd\u967a\u6599\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u300c\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306b\u95a2\u3059\u308b\u90e8\u5206\u300d\u3078\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span>\u6ce8\u610f\u3059\u3079\u304d\u70b9\u3068\u3057\u3066\u306f\u3001\u751f\u547d\u4fdd\u967a\u6599\u3084\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u306a\u3069\u5225\u306e\u533a\u5206\u306b\u542b\u3081\u3066\u8a08\u7b97\u3057\u3066\u3044\u306a\u3044\u304b\u3001\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u63a7\u9664\u5bfe\u8c61\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3001\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u5730\u9707\u4fdd\u967a\u6599\u306b\u95a2\u3059\u308b\u90e8\u5206\u306e\u66f8\u304d\u65b9<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/006.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/006.jpg\" alt=\"\u5730\u9707\u4fdd\u967a_\u4ee4\u548c7\u5e742025\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"1120\" height=\"792\" class=\"aligncenter size-full wp-image-99552\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/006.jpg 1120w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/006-300x212.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/006-1024x724.jpg 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/006-768x543.jpg 768w\" sizes=\"auto, (max-width: 1120px) 100vw, 1120px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u3042\u306a\u305f\u304c\u672c\u5e74\u5ea6\u4e2d\u306b\u652f\u6255\u3063\u305f\u5730\u9707\u4fdd\u967a\u6599\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u300c\u5730\u9707\u4fdd\u967a\u6599\u306b\u95a2\u3059\u308b\u90e8\u5206\u300d\u3078\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span>\u3042\u306a\u305f\u304c\u5b9f\u969b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u306e\u4f4f\u5c45\u306e\u5730\u9707\u4fdd\u967a\u6599\u3092\u3042\u306a\u305f\u81ea\u8eab\u304c\u652f\u6255\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u5358\u8eab\u8d74\u4efb\u3092\u3057\u3066\u3044\u308b\u592b\u304c\u3001\u59bb\u3068\u5b50\u3069\u3082\u305f\u3061\u304c\u4f4f\u3080\u30de\u30a4\u30db\u30fc\u30e0\u306e\u305f\u3081\u306b\u5730\u9707\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u96e2\u308c\u3066\u66ae\u3089\u3059\u4e21\u89aa\u306e\u5b9f\u5bb6\u306e\u5730\u9707\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u4ed5\u9001\u308a\u3092\u3057\u3066\u3044\u308b\u540c\u4e00\u751f\u8a08\u306e\u4e8b\u5b9f\u304c\u3042\u308c\u3070\u3001\u305d\u308c\u3082<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52305\/\" data-internallinksmanager029f6b8e52c=\"58\" title=\"\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\">\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u3068\u3057\u3066\u5e74\u672b\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180_qa.htm\" rel=\"noopener\" target=\"_blank\">No.1180\u2003\u6276\u990a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306b\u95a2\u3059\u308b\u90e8\u5206\u306e\u66f8\u304d\u65b9<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/007.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/007.jpg\" alt=\"\u793e\u4f1a\u4fdd\u967a\u6599_\u4ee4\u548c7\u5e742025\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"1120\" height=\"792\" class=\"aligncenter size-full wp-image-99553\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/007.jpg 1120w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/007-300x212.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/007-1024x724.jpg 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/007-768x543.jpg 768w\" sizes=\"auto, (max-width: 1120px) 100vw, 1120px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81\u3001\u300c<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u3042\u306a\u305f\u304c\u672c\u5e74\u5ea6\u4e2d\u306b\u652f\u6255\u3063\u305f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" data-internallinksmanager029f6b8e52c=\"44\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u306b\u95a2\u3059\u308b\u90e8\u5206\u300d\u3078\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span>\u539f\u5247\u3068\u3057\u3066\u5065\u5eb7\u4fdd\u967a\u6599\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"525\" title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a>\u6599\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u6599\u306a\u3069\u306f\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8a18\u5165\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u4ee5\u5916\u306b\u81ea\u4e3b\u7684\u306b\u652f\u6255\u3063\u3066\u3044\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u3042\u308b\u5834\u5408\u306e\u307f\u3001\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5c0f\u898f\u6a21\u4f01\u696d\u7b49\u5171\u6e08\u91d1\u639b\u91d1\u306b\u95a2\u3059\u308b\u90e8\u5206\u306e\u66f8\u304d\u65b9<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/008.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/008.jpg\" alt=\"\u5c0f\u898f\u6a21\u4f01\u696d\u7b49\u5171\u6e08\u91d1\u639b\u91d1_\u4ee4\u548c7\u5e742025\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"1120\" height=\"792\" class=\"aligncenter size-full wp-image-99554\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/008.jpg 1120w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/008-300x212.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/008-1024x724.jpg 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/008-768x543.jpg 768w\" sizes=\"auto, (max-width: 1120px) 100vw, 1120px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81\u3001\u300c<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u3042\u306a\u305f\u304c\u672c\u5e74\u5ea6\u4e2d\u306b\u652f\u6255\u3063\u305f\u300c\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\u306e\u5171\u6e08\u5951\u7d04\u306e\u639b\u91d1\u300d\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/1216\/\" data-internallinksmanager029f6b8e52c=\"43\" title=\"\u78ba\u5b9a\u62e0\u51fa\u578b\u5e74\u91d1\">\u78ba\u5b9a\u62e0\u51fa\u578b\u5e74\u91d1<\/a>\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u4f01\u696d\u578b\u5e74\u91d1\u52a0\u5165\u8005\u639b\u91d1\u300d\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1928\/\" data-internallinksmanager029f6b8e52c=\"514\" 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