{"id":50868,"date":"2022-01-19T12:38:36","date_gmt":"2022-01-19T03:38:36","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=50868"},"modified":"2025-11-06T15:36:24","modified_gmt":"2025-11-06T06:36:24","slug":"%e6%b5%b7%e5%a4%96%e8%b5%b4%e4%bb%bb%e8%80%85%e3%81%aa%e3%81%a9%e9%9d%9e%e5%b1%85%e4%bd%8f%e8%80%85%e3%81%ae%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%82%84%e6%ba%90%e6%b3%89%e5%be%b4%e5%8f%8e%e3%81%ab","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/50868\/","title":{"rendered":"\u6d77\u5916\u8d74\u4efb\u8005\u306a\u3069\u975e\u5c45\u4f4f\u8005\u306e\u5e74\u672b\u8abf\u6574\u3084\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066"},"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\/48524\/?provider=pa_basic&provider_info=cv.50868.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>\u6d77\u5916\u8d74\u4efb\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306f\u3001\u975e\u5c45\u4f4f\u8005\u30fb\u5c45\u4f4f\u8005\u306e\u3069\u3061\u3089\u306b\u8a72\u5f53\u3059\u308b\u304b\u3067\u5bfe\u5fdc\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u6d77\u5916\u52e4\u52d9\u3067\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3067\u3082\u3001\u5e74\u306e\u9014\u4e2d\u306e\u51fa\u56fd\u6642\u306b\u306f\u51fa\u56fd\u6642\u5e74\u672b\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u975e\u5c45\u4f4f\u8005\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u5834\u5408\u306b\u3088\u3063\u3066<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u304c\u767a\u751f\u3059\u308c\u3070<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u4eca\u56de\u306f\u6d77\u5916\u8d74\u4efb\u306b\u304a\u3051\u308b\u5e74\u672b\u8abf\u6574\u30fb\u6e90\u6cc9\u5fb4\u53ce\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u203b\u306a\u304a\u5f53\u8a18\u4e8b\u306f\u3001\u3042\u304f\u307e\u3067\u4e00\u822c\u7684\u306a\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u305f\u8a18\u4e8b\u3067\u3042\u308a\u3001\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u306f\u51fa\u56fd\u6642\u5e74\u8abf\u306b\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002\uff08\u8a73\u3057\u304f\u306f<a href=\"https:\/\/biz.moneyforward.com\/support\/tax-adjustment\/faq\/service\/service19.html?provider=pa_basic&amp;provider_info=cv.50868.part.article\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n  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data-impression-and-click-trigger-link-text>\u975e\u5c45\u4f4f\u8005\u30fb\u6d77\u5916\u8d74\u4efb\u8005\u306e\u5e74\u672b\u8abf\u6574\u30eb\u30fc\u30eb\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u975e\u5c45\u4f4f\u8005 \u6e90\u6cc9\u5fb4\u53ce\u300d\u300c\u6d77\u5916\u8d74\u4efb \u5e74\u672b\u8abf\u6574\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>\u305d\u3082\u305d\u3082\u5e74\u672b\u8abf\u6574\u3068\u306f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u304c\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5404\u5f93\u696d\u54e1\u306e\u3001\u6708\u3005\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u3068\u5e74\u9593\u3067\u78ba\u5b9a\u3057\u305f\u652f\u6255\u3046\u3079\u304d\u6240\u5f97\u7a0e\u984d\u3068\u306e\u5dee\u984d\u3092\u7cbe\u7b97\u3059\u308b\u3082\u306e<\/b><\/span>\u3067\u3059\u3002\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3068\u3057\u3066\u6240\u5f97\u7a0e\u304c\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u5e74\u306b\u7d0d\u4ed8\u3059\u308b\u3079\u304d\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u306f\u3001\u5404\u7a2e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u3082\u542b\u3081\u5e74\u672b\u306b\u78ba\u5b9a\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u300112\u6708\u306e\u5e74\u672b\u8abf\u6574\u3067\u5404\u5f93\u696d\u54e1\u306e\u7d0d\u3081\u308b\u3079\u304d\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u3067\u7d0d\u3081\u305f\u91d1\u984d\u306e\u904e\u4e0d\u8db3\u984d\u306b\u3064\u3044\u3066\u3001\u5fb4\u53ce\u307e\u305f\u306f\u9084\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\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><\/p>\n<h2>\u6d77\u5916\u8d74\u4efb\u8005\u306e\u5e74\u672b\u8abf\u6574<\/h2>\n<p><span style=\"background-color: 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#ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093<\/b><\/span>\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5e74\u306e\u9014\u4e2d\u3067\u6d77\u5916\u8d74\u4efb\u306e\u305f\u3081\u51fa\u56fd\u3057\u3001\u305d\u306e\u671f\u9593\u304c1\u5e74\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u51fa\u56fd\u3059\u308b\u65e5\u307e\u3067\u306b\u78ba\u5b9a\u3057\u305f\u53ce\u5165\u306b\u5bfe\u3057\u3066\u306f\u3001\u5e74\u306e\u9014\u4e2d\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u5e74\u306e\u9014\u4e2d\u3067\u5e30\u56fd\u3057\u305f\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u3082\u3001\u5e30\u56fd\u65e5\u304b\u3089\u5e74\u672b\u307e\u3067\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e74\u9593\u306e\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u652f\u7d66\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4>\u6d77\u5916\u8d74\u4efb\u8005\u306e\u5e74\u672b\u8abf\u6574\u306e\u30b1\u30fc\u30b9<\/h4>\n\n<table id=\"tablepress-182\" class=\"tablepress tablepress-id-182\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u5185\u5bb9<\/th><th class=\"column-2\">\u533a\u5206<\/th><th class=\"column-3\">\u5e74\u672b\u8abf\u6574<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">1\u5e74\u672a\u6e80\u306e\u6d77\u5916\u8d74\u4efb<\/td><td class=\"column-2\">\u5c45\u4f4f\u8005<\/td><td class=\"column-3\">\u5bfe\u8c61<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">1\u5e74\u4ee5\u4e0a\u306e\u6d77\u5916\u8d74\u4efb<\/td><td class=\"column-2\">\u975e\u5c45\u4f4f\u8005<\/td><td class=\"column-3\">\u5bfe\u8c61\u5916<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">\u5e74\u306e\u9014\u4e2d\u306e\u6d77\u5916\u8d74\u4efb<\/td><td class=\"column-2\">\u51fa\u56fd\u307e\u3067\u306f\u5c45\u4f4f\u8005<\/td><td class=\"column-3\">\u51fa\u56fd\u3059\u308b\u307e\u3067\u306e\u671f\u9593\u304c\u5bfe\u8c61<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">\u5e74\u306e\u9014\u4e2d\u306e\u5e30\u56fd<\/td><td class=\"column-2\">\u5e30\u56fd\u65e5\u304b\u3089\u5e74\u672b\u307e\u3067\u304c\u5c45\u4f4f\u8005<\/td><td class=\"column-3\">\u5e30\u56fd\u3057\u305f\u65e5\u304b\u3089\u5e74\u672b\u307e\u3067\u304c\u5bfe\u8c61<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-182 from cache -->\n<h4>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9<\/h4>\n<blockquote>\n<ul>\n<li>1\u5e74\u9593\u306b\u652f\u6255\u3046\u3079\u304d\u3053\u3068\u304c\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u306e\u7dcf\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba<\/li>\n<li>\u707d\u5bb3\u6e1b\u514d\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u305d\u306e\u5e74\u306e\u7d66\u4e0e\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066\u5fb4\u53ce\u7336\u4e88\u3084\u9084\u4ed8\u3092\u53d7\u3051\u305f\u4eba<\/li>\n<\/ul>\n<\/blockquote>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2665.htm\" rel=\"noopener\" target=\"_blank\">No.2665\u3000\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u975e\u5c45\u4f4f\u8005\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044<\/h2>\n<p>\u6d77\u5916\u8d74\u4efb\u8005\u306b\u5bfe\u3057\u3066\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u304b\u5426\u304b\u306f\u3001\u305d\u306e\u5f93\u696d\u54e1\u304c\u7a0e\u6cd5\u4e0a\u306e\u300c\u5c45\u4f4f\u8005\u300d\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u300c\u975e\u5c45\u4f4f\u8005\u300d\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u304c\u307e\u305a\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5c45\u4f4f\u8005\u304a\u3088\u3073\u975e\u5c45\u4f4f\u8005\u306e\u533a\u5206<\/h3>\n<p>\u5c45\u4f4f\u8005\u3068\u975e\u5c45\u4f4f\u8005\u306e\u533a\u5206\u306b\u3064\u3044\u3066\u6574\u7406\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5c45\u4f4f\u8005\u3068\u306f\u3001\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u308b\u4eba\u3092\u3044\u3044\u307e\u3059\u3002\u3082\u3057\u304f\u306f\u3001\u73fe\u5728\u307e\u30671\u5e74\u4ee5\u4e0a\u65e5\u672c\u56fd\u5185\u306b\u5c45\u6240\u3092\u6709\u3057\u3066\u3044\u308b\u4eba\u3082\u542b\u307e\u308c\u307e\u3059<\/b><\/span>\u3002\u4f4f\u6240\u306f\u305d\u306e\u4eba\u306e\u300c\u751f\u6d3b\u306e\u672c\u62e0\u300d\u306e\u3053\u3068\u3067\u3042\u308a\u3001\u5c45\u6240\u306f\u305d\u306e\u4eba\u306e\u300c\u751f\u6d3b\u306e\u672c\u62e0\u3068\u307e\u3067\u3044\u3048\u306a\u3044\u3082\u306e\u306e\u73fe\u5b9f\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5834\u6240\u300d\u3092\u6307\u3057\u3001\u5b9f\u614b\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u975e\u5c45\u4f4f\u8005\u3068\u306f\u5c45\u4f4f\u8005\u306b\u8a72\u5f53\u3057\u306a\u3044\u4eba\u3092\u6307\u3057\u307e\u3059\u3002\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u304c\u306a\u3044\u4eba\u3001\u5c45\u6240\u304c\u56fd\u5185\u306b\u3042\u3063\u3066\u3082\u671f\u9593\u304c1\u5e74\u672a\u6e80\u306e\u4eba\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u3010\u5c45\u4f4f\u8005\u306e\u4f8b\u3011<br \/>\n\u30fb\u65e5\u672c\u56fd\u5185\u306b1\u5e74\u4ee5\u4e0a\u5728\u4f4f\u3057\u96c7\u7528\u3055\u308c\u3066\u3044\u308b\u5916\u56fd\u7c4d\u306e\u5f93\u696d\u54e1<\/p>\n<p>\u3010\u975e\u5c45\u4f4f\u8005\u306e\u4f8b\u3011<br \/>\n\u30fb\u6d77\u5916\u652f\u5e97\u306b\u51fa\u5411\u3057\u30011\u5e74\u4ee5\u4e0a\u52e4\u52d9\u3057\u3066\u3044\u308b\u4eba<br \/>\n\u30fb\u65e5\u672c\u306b\u5728\u4f4f\u3057\u96c7\u7528\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u5e74\u672b\u6642\u306e\u6ede\u5728\u671f\u9593\u304c1\u5e74\u306b\u6e80\u305f\u306a\u3044\u5916\u56fd\u7c4d\u306e\u5f93\u696d\u54e1<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2875.htm\" rel=\"noopener\" target=\"_blank\">No.2875\u3000\u5c45\u4f4f\u8005\u3068\u975e\u5c45\u4f4f\u8005\u306e\u533a\u5206\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u975e\u5c45\u4f4f\u8005\u3068\u3057\u3066\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9<\/h3>\n<p>\u6d77\u5916\u8d74\u4efb\u306b\u306a\u3063\u305f\u5f93\u696d\u54e1\u3084\u3001\u65e5\u672c\u3067\u96c7\u7528\u3055\u308c\u3066\u3044\u308b\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u5e74\u672b\u8abf\u6574\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u5c45\u4f4f\u671f\u9593\u304c1\u5e74\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u304c\u5bfe\u8c61\u306b\u306a\u308b\u304b\u306a\u3089\u306a\u3044\u304b\u306e\u5224\u65ad\u57fa\u6e96<\/b><\/span>\u3067\u3059\u3002<br \/>\n\n<table id=\"tablepress-183\" class=\"tablepress tablepress-id-183 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u533a\u5206<\/th><th class=\"column-2\">\u56fd\u5185\u5c45\u4f4f\u671f\u9593<\/th><th class=\"column-3\">\u5e74\u672b\u8abf\u6574<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td rowspan=\"2\" class=\"column-1\">\u5916\u56fd\u7c4d\u306e\u5f93\u696d\u54e1<\/td><td class=\"column-2\">1\u5e74\u4ee5\u4e0a<\/td><td class=\"column-3\">\u5bfe\u8c61<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-2\">1\u5e74\u672a\u6e80<\/td><td class=\"column-3\">\u5bfe\u8c61\u5916<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td rowspan=\"2\" class=\"column-1\">\u6d77\u5916\u8d74\u4efb\u306e\u5f93\u696d\u54e1<\/td><td class=\"column-2\">1\u5e74\u4ee5\u4e0a<\/td><td class=\"column-3\">\u5bfe\u8c61<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-2\">1\u5e74\u672a\u6e80<\/td><td class=\"column-3\">\u5bfe\u8c61\u5916<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-183 from cache --><\/p>\n<h2>\u975e\u5c45\u4f4f\u8005\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u6240\u3067\u533a\u5225\u3055\u308c\u308b\u5c45\u4f4f\u8005\u3068\u975e\u5c45\u4f4f\u8005\u3067\u306f\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u306e\u7bc4\u56f2\u304c\u7570\u306a\u308a\u307e\u3059<\/b><\/span>\u3002<\/p>\n<p>\u539f\u5247\u3001\u5c45\u4f4f\u8005\u306f\u65e5\u672c\u56fd\u5185\u30fb\u56fd\u5916\u3092\u554f\u308f\u305a\u3001\u5168\u3066\u306e\u6240\u5f97\u304c\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u3068\u304d\u3001\u5c45\u4f4f\u8005\u306f\u300c\u975e\u6c38\u4f4f\u8005\u300d\u3068\u300c\u975e\u6c38\u4f4f\u8005\u4ee5\u5916\u306e\u5c45\u4f4f\u8005\u300d\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u975e\u6c38\u4f4f\u8005\u3068\u306f\u3001\u65e5\u672c\u56fd\u7c4d\u3092\u6301\u305f\u305a\u3001\u904e\u53bb10\u5e74\u306e\u3042\u3044\u3060\u306b\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u671f\u9593\u304c\u5408\u8a08\u30675\u5e74\u4ee5\u4e0b\u306e\u500b\u4eba\u3092\u6307\u3057\u307e\u3059\u3002\u975e\u6c38\u4f4f\u8005\u4ee5\u5916\u306e\u5c45\u4f4f\u8005\u304c\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u6240\u5f97\u3092\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001\u975e\u6c38\u4f4f\u8005\u306e\u5834\u5408\u306f\u3001\u56fd\u5185\u3067\u751f\u3058\u305f\u6240\u5f97\u3068\u3001\u6d77\u5916\u3067\u751f\u3058\u305f\u6240\u5f97\u306e\u3046\u3061\u65e5\u672c\u3067\u652f\u6255\u308f\u308c\u305f\u3082\u306e\u3001\u3082\u3057\u304f\u306f\u65e5\u672c\u56fd\u5185\u306b\u9001\u91d1\u3055\u308c\u305f\u3082\u306e\u306e\u307f\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u6d77\u5916\u3067\u751f\u3058\u305f\u6240\u5f97\u306e\u3046\u3061\u3001\u73fe\u5730\u3067\u652f\u6255\u308f\u308c\u305d\u306e\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u308b\u6240\u5f97\u306f\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u975e\u5c45\u4f4f\u8005\u3078\u306f\u3001\u65e5\u672c\u56fd\u5185\u3067\u751f\u3058\u305f\u6240\u5f97\u3067\u3042\u308b\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u9650\u308a\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2\u3011<br \/>\n\n<table id=\"tablepress-184\" class=\"tablepress tablepress-id-184 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\">\u500b\u4eba\u306e\u533a\u5206<\/th><th class=\"column-3\">\u5b9a\u7fa9<\/th><th class=\"column-4\">\u56fd\u5185\u6e90\u6cc9\u6240\u5f97<\/th><th class=\"column-5\">\u56fd\u5916\u6e90\u6cc9\u6240\u5f97<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td rowspan=\"2\" class=\"column-1\">\u5c45\u4f4f\u8005<\/td><td class=\"column-2\">\u975e\u6c38\u4f4f\u8005<\/td><td class=\"column-3\">\u65e5\u672c\u56fd\u7c4d\u3092\u6301\u305f\u305a\u3001\u904e\u53bb10\u5e74\u306e\u9593\u306b\u56fd\u5185\u306b\u4f4f\u6240\u307e\u305f\u306f\u5c45\u6240\u304c\u3042\u308b\u671f\u9593\u304c\u5408\u8a085\u5e74\u4ee5\u4e0b\u306e\u5c45\u4f4f\u8005<\/td><td class=\"column-4\">\u8ab2\u7a0e<\/td><td class=\"column-5\">\u65e5\u672c\u56fd\u5185\u3067\u652f\u6255\u308f\u308c\u305f\u3082\u306e\u3001\u307e\u305f\u306f\u56fd\u5916\u304b\u3089\u9001\u91d1\u3055\u308c\u305f\u3082\u306e<br \/>\n\u306f\u8ab2\u7a0e<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-2\">\u975e\u6c38\u4f4f\u8005\u4ee5\u5916<\/td><td class=\"column-3\">\u975e\u6c38\u4f4f\u8005\u306b\u8a72\u5f53\u3057\u306a\u3044\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u308b\u5c45\u4f4f\u8005<br \/>\n1. \u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u308b<br \/>\n2. \u56fd\u5185\u306b\u73fe\u5728\u307e\u30671\u5e74\u4ee5\u4e0a\u5c45\u6240\u3000\u3000\u304c\u3042\u308b<br \/>\n<\/td><td class=\"column-4\">\u8ab2\u7a0e<\/td><td class=\"column-5\">\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td colspan=\"2\" class=\"column-1\">\u975e\u5c45\u4f4f\u8005<\/td><td class=\"column-3\">\u5c45\u4f4f\u8005\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u500b\u4eba<\/td><td class=\"column-4\">\u8ab2\u7a0e<\/td><td class=\"column-5\"><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-184 from cache --><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2010.htm\" rel=\"noopener\" target=\"_blank\">No.2010\u2003\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306a\u308b\u500b\u4eba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6d77\u5916\u8d74\u4efb\u8005\u3078\u306e\u6e90\u6cc9\u5fb4\u53ce<\/h2>\n<p>\u6d77\u5916\u8d74\u4efb\u8005\u3078\u652f\u6255\u3046\u7d66\u4e0e\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u305d\u306e\u652f\u6255\u304c\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3069\u3046\u304b\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5fc5\u8981\u6027\u304c\u5909\u308f\u308a\u307e\u3059<\/b><\/span>\u3002<\/p>\n<p>\u307e\u305a\u30011\u5e74\u672a\u6e80\u306e\u6d77\u5916\u8d74\u4efb\u8005\u306f\u3001\u5c45\u4f4f\u8005\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u6240\u5f97\u306e\u767a\u751f\u3059\u308b\u5834\u6240\u306b\u9650\u3089\u305a\u3001\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>1\u5e74\u4ee5\u4e0a\u306e\u6d77\u5916\u8d74\u4efb\u8005\u306f\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u305f\u3081\u3001\u6d77\u5916\u306b\u304a\u3051\u308b\u52e4\u52d9\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u306f\u3001\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u6e90\u6cc9\u5fb4\u53ce\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u5834\u5408\u3067\u3082\u3001\u65e5\u672c\u306b\u51fa\u5f35\u306b\u6765\u305f\u969b\u3084\u3001\u56fd\u5185\u3067\u50cd\u3044\u3066\u3044\u305f\u671f\u9593\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u652f\u6255\u3044\u3067\u306f\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u6765\u3067\u3042\u308c\u3070\u4e0d\u8981\u3067\u3042\u308b\u306f\u305a\u306e\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u9084\u4ed8\u3057\u307e\u3057\u3087\u3046\u3002\u4ee5\u4e0b\u306b\u30b1\u30fc\u30b9\u5225\u306b\u6e90\u6cc9\u5fb4\u53ce\u306e\u5fc5\u8981\u6027\u306e\u6709\u7121\u306b\u3064\u3044\u3066\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6d77\u5916\u8d74\u4efb\u3067\u51fa\u56fd\u3059\u308b\u524d\u306e\u56fd\u5185\u52e4\u52d9\u306b\u5bfe\u3059\u308b\u7d66\u4e0e<\/h3>\n<p><b>\u5e74\u306e\u9014\u4e2d\u30671\u5e74\u4ee5\u4e0a\u306e\u6d77\u5916\u8d74\u4efb\u304c\u6c7a\u5b9a\u3057\u3001\u51fa\u56fd\u5f8c\u306b\u65e5\u672c\u3067\u306e\u52e4\u52d9\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u305f\u30b1\u30fc\u30b9<\/b>\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u30b1\u30fc\u30b9\u2460\uff1a\u51fa\u56fd\u65e510\u670810\u65e5\u3001\u7d66\u4e0e\u652f\u6255\u3044\u65e510\u670820\u65e5\u3001\u7d66\u4e0e\u8a08\u7b97\u671f\u95939\u670810\u65e5\uff5e10\u67089\u65e5<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u51fa\u56fd\u3057\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u5f8c\u3001\u65e5\u672c\u56fd\u5185\u3067\u52e4\u52d9\u3057\u3066\u3044\u305f\u671f\u9593\u306e\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3068\u304d\u306e\u7d66\u4e0e\u306f\u3001\u300c\u975e\u5c45\u4f4f\u8005\u306e\u56fd\u5185\u6e90\u6cc9\u300d\u3068\u3057\u306620.42%\u306e\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u30b1\u30fc\u30b9\u2461\uff1a\u51fa\u56fd\u65e510\u67081\u65e5\u3001\u7d66\u4e0e\u652f\u6255\u3044\u65e510\u670820\u65e5\u3001\u7d66\u4e0e\u8a08\u7b97\u671f\u95939\u670810\u65e5\uff5e10\u67089\u65e5<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u51fa\u56fd\u3057\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u3042\u3068\u3001\u56fd\u5185\u52e4\u52d9\u671f\u9593\u306e\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u7d66\u4e0e\u306e\u8a08\u7b97\u671f\u9593\u306b\u5c45\u4f4f\u8005\u3067\u3042\u3063\u305f\u671f\u9593\u3068\u975e\u5c45\u4f4f\u8005\u306b\u306a\u3063\u305f\u671f\u9593\u304c\u6df7\u5728\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b1\u30f5\u6708\u4ee5\u4e0b\u306e\u7d66\u4e0e\u8a08\u7b97\u671f\u9593\u3067\u3042\u308c\u3070\u3001\u7d66\u4e0e\u306e\u5168\u984d\u304c\u65e5\u672c\u3067\u306e\u52e4\u52d9\u3067\u3042\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u305f\u3068\u3048\u56fd\u5185\u52e4\u52d9\u671f\u9593\u304c\u542b\u307e\u308c\u3066\u3044\u3066\u3082\u6e90\u6cc9\u5fb4\u53ce\u306f\u5fc5\u8981\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u30b1\u30fc\u30b9\u2462\uff1a\u51fa\u56fd\u65e510\u67081\u65e5\u3001\u8cde\u4e0e\u652f\u6255\u65e512\u670820\u65e5\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50238\/\" data-internallinksmanager029f6b8e52c=\"538\" title=\"\u8cde\u4e0e\u8a08\u7b97\">\u8cde\u4e0e\u8a08\u7b97<\/a>\u671f\u95937\u67081\u65e5\uff5e12\u67081\u65e5<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u3042\u3068\u306b\u652f\u6255\u308f\u308c\u305f\u8cde\u4e0e\u3067\u3001\u65e5\u672c\u56fd\u5185\u52e4\u52d9\u3068\u6d77\u5916\u52e4\u52d9\u306e\u671f\u9593\u304c\u6df7\u5728\u3057\u3001\u304b\u3064\u8cde\u4e0e\u306e\u8a08\u7b97\u671f\u9593\u304c1\u30f5\u6708\u3092\u8d8a\u3048\u3066\u3044\u308b\u305f\u3081\u30017\u67081\u65e5\uff5e9\u670830\u65e5\u306e\u65e5\u672c\u56fd\u5185\u52e4\u52d9\u306b\u3042\u305f\u308b\u8cde\u4e0e\u3078\u306f\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6d77\u5916\u8d74\u4efb\u8005\u304c\u65e5\u672c\u306b\u51fa\u5f35\u306b\u304d\u305f\u3068\u304d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>1\u5e74\u4ee5\u4e0a\u6d77\u5916\u306b\u8d74\u4efb\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u304c1\u30f5\u6708\u306e\u65e5\u672c\u51fa\u5f35\u306b\u3084\u3063\u3066\u304d\u305f\u5834\u5408\u3001\u305d\u306e\u671f\u9593\u306e\u5168\u984d\u306e\u7d66\u4e0e\u306f\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/b><\/span>\u3002\u305f\u3060\u30571\u30f5\u6708\u4ee5\u4e0b\u306e\u7d66\u4e0e\u8a08\u7b97\u671f\u9593\u306b\u304a\u3044\u3066\u30011\u9031\u9593\u3084\u6570\u65e5\u3068\u3044\u3063\u305f\u65e5\u672c\u51fa\u5f35\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u7d66\u4e0e\u306e\u5168\u984d\u304c\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u305f\u3081\u6e90\u6cc9\u5fb4\u53ce\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5f79\u54e1\u304c\u6d77\u5916\u8d74\u4efb\u3092\u3057\u305f\u3068\u304d<\/h3>\n<p>\u6d77\u5916\u30671\u5e74\u4ee5\u4e0a\u52e4\u52d9\u3057\u3066\u3044\u308b\u3068\u3057\u3066\u3082\u3001<span style=\"background-color: #ffff99;\"><b>\u65e5\u672c\u56fd\u5185\u306b\u672c\u5e97\u3084\u4e8b\u52d9\u6240\u304c\u3042\u308b<a href=\"https:\/\/biz.moneyforward.com\/words\/1952\/\" data-internallinksmanager029f6b8e52c=\"398\" title=\"\u5185\u56fd\u6cd5\u4eba\">\u5185\u56fd\u6cd5\u4eba<\/a>\u306e\u5f79\u54e1\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u5831\u916c\u306f\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3068\u307f\u306a\u3055\u308c\u300120.42%\u306e\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059<\/b><\/span>\u3002<\/p>\n<p>\u5f79\u54e1\u306e\u6d77\u5916\u52e4\u52d9\u3067\u3082\u3001\u6d77\u5916\u652f\u5e97\u306e\u652f\u5e97\u9577\u306a\u3069\u306e\u4f7f\u7528\u4eba\u3068\u3057\u3066\u5e38\u6642\u52e4\u52d9\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u6e90\u6cc9\u5fb4\u53ce\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2517.htm\" rel=\"noopener\" target=\"_blank\">No.2517\u2003\u6d77\u5916\u306b\u8ee2\u52e4\u3057\u305f\u4eba\u306e\u6e90\u6cc9\u5fb4\u53ce\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u51fa\u56fd\u6642\u5e74\u672b\u8abf\u6574\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d77\u5916\u8d74\u4efb\u8005\u304c1\u5e74\u4ee5\u4e0a\u306e\u4efb\u671f\u3067\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308a\u6d77\u5916\u3078\u8ee2\u52e4\u3059\u308b\u5834\u5408\u3001\u5e74\u306e\u9014\u4e2d\u3067\u5e74\u672b\u8abf\u6574\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059<\/b><\/span>\u3002\u3053\u308c\u3092\u300c\u51fa\u56fd\u6642\u5e74\u672b\u8abf\u6574\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u51fa\u56fd\u6642\u5e74\u672b\u8abf\u6574\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u306f\u4ee5\u4e0b\u306e\u4e21\u65b9\u306b\u5f53\u3066\u306f\u307e\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u5e74\u306e\u9014\u4e2d\u30671\u5e74\u4ee5\u4e0a\u306e\u6d77\u5916\u8d74\u4efb\u306e\u305f\u3081\u51fa\u56fd\u3059\u308b<\/li>\n<li>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305d\u306e\u6642\u306e\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u304c2,000\u4e07\u5186\u4ee5\u4e0b<\/li>\n<\/ul>\n<p>\u305f\u3068\u3048\u3070\u30013\u670831\u65e5\u306b3\u5e74\u306e\u4efb\u671f\u3067\u51fa\u56fd\u3057\u305f\u5f93\u696d\u54e1\u3078\u306e\u5e74\u672b\u8abf\u6574\u306e\u6271\u3044\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>1\u67081\u65e5\uff5e3\u670831\u65e5\u306e\u671f\u9593\u306e\u7d66\u4e0e\uff5c\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3059\u308b<\/li>\n<li>4\u67081\u65e5\u4ee5\u964d\u306e\u7d66\u4e0e\uff5c\u539f\u5247\u3001\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u3068\u3057\u3066\u5e74\u672b\u8abf\u6574\u30fb\u6e90\u6cc9\u5fb4\u53ce\u306e\u5fc5\u8981\u306a\u3057<\/li>\n<\/ul>\n<h2>\u6d77\u5916\u8d74\u4efb\u8005\u306b\u5bfe\u3057\u3066\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u6d77\u5916\u8d74\u4efb\u8005\u306b\u5bfe\u3057\u3066\u306f\u3001\u51fa\u56fd\u3057\u305f\u65e5\u3001\u6d77\u5916\u52e4\u52d9\u306e\u4efb\u671f\u3001\u5f93\u696d\u54e1\u306b\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u7d66\u4e0e\u306e\u6027\u8cea\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u3001\u51e6\u7406\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u51fa\u56fd\u307e\u3067\u306b\u51fa\u56fd\u6642\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046<\/h3>\n<p>\u5e74\u306e\u9014\u4e2d\u3067\u51fa\u56fd\u3057\u30011\u5e74\u4ee5\u4e0a\u306e\u6d77\u5916\u8d74\u4efb\u306b\u306a\u308b\u5f93\u696d\u54e1\u306f\u3001\u5c45\u4f4f\u8005\u3067\u3042\u308b\u671f\u9593\u3068\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u671f\u9593\u304c1\u5e74\u306e\u306a\u304b\u306b\u6df7\u5728\u3057\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u51fa\u56fd\u307e\u3067\u306e\u3001\u5c45\u4f4f\u8005\u3068\u3057\u3066\u306e\u9593\u306b\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u305f\u3081\u306e\u51fa\u56fd\u6642\u5e74\u672b\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3059<\/b><\/span>\u3002<\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u306e\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u51fa\u56fd\u6642\u5e74\u672b\u8abf\u6574\u306e\u5834\u5408\u3001\u305d\u306e\u5e74\u306e1\u67081\u65e5\u304b\u3089\u51fa\u56fd\u65e5\u307e\u3067\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\u306f\u3001\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059<\/b><\/span>\u3002\u305d\u306e\u5834\u5408\u3001\u51fa\u56fd\u6642\u5e74\u672b\u8abf\u6574\u3067\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u6276\u990a\u63a7\u9664\u3092\u884c\u3046<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u306b\u3064\u3044\u3066\u306f\u3001\u51fa\u56fd\u6642\u306e\u72b6\u6cc1\u3067\u5224\u5b9a\u3055\u308c\u307e\u3059<\/b><\/span>\u3002\u6d77\u5916\u8d74\u4efb\u3059\u308b\u5f93\u696d\u54e1\u306e\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u306b\u6240\u5f97\u304c\u3042\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u305d\u306e\u5e74\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u3092\u51fa\u56fd\u6642\u306e\u72b6\u6cc1\u3067\u898b\u7a4d\u3082\u308a\u3001\u5404\u7a2e<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\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h3>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u6709\u7121\u3068\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u306f\u3001\u975e\u5c45\u4f4f\u8005\u306e\u4ee3\u308f\u308a\u306b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u66f8\u306e\u624b\u7d9a\u304d\u3084\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u7d0d\u4ed8\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2991\/\" data-internallinksmanager029f6b8e52c=\"515\" title=\"\u9084\u4ed8\u91d1\">\u9084\u4ed8\u91d1<\/a>\u306e\u53d7\u3051\u53d6\u308a\u306a\u3069\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u679c\u305f\u3059\u3053\u3068\u306e\u3067\u304d\u308b\u4eba\u7269<\/b><\/span>\u3092\u3044\u3044\u307e\u3059\u3002\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306f\u3001\u6cd5\u4eba\u307e\u305f\u306f\u500b\u4eba\u3092\u9078\u4efb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6d77\u5916\u8d74\u4efb\u3067\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u4eba\u306f\u3001\u4e0d\u52d5\u7523\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48141\/\" data-internallinksmanager029f6b8e52c=\"577\" title=\"\u8b72\u6e21\u6240\u5f97\">\u8b72\u6e21\u6240\u5f97<\/a>\u306a\u3069\u306e\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u3088\u3063\u3066\u65e5\u672c\u3067\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u3001\u305d\u306e\u969b\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u5b9a\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u51fa\u56fd\u65e5\u307e\u3067\u306b\u7d0d\u7a0e\u7ba1\u7406\u3092\u5b9a\u3081\u305f\u5834\u5408\u306f\u3001\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u901a\u3058\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u6307\u5b9a\u305b\u305a\u306b\u51fa\u56fd\u3057\u305f\u5834\u5408\u306f\u3001\u51fa\u56fd\u306e\u65e5\u307e\u3067\u306b\u5c45\u4f4f\u671f\u9593\u3067\u751f\u3058\u305f\u5168\u3066\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7533\u544a\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49896\/\" data-internallinksmanager029f6b8e52c=\"185\" title=\"\u6e96\u78ba\u5b9a\u7533\u544a\">\u6e96\u78ba\u5b9a\u7533\u544a<\/a>\uff09\u3092\u884c\u3044\u307e\u3059\u304c\u3001\u51fa\u56fd\u5f8c\u306b\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u305d\u306e\u5f8c\u6539\u3081\u3066\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u6307\u5b9a\u3057\u3001\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1926.htm\" rel=\"noopener\" target=\"_blank\">No.1926\u2003\u6d77\u5916\u52e4\u52d9\u4e2d\u306b\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u304c\u3042\u308b\u5834\u5408\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u78ba\u8a8d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d77\u5916\u8d74\u4efb\u3068\u306a\u3063\u305f\u7fcc\u5e74\u4ee5\u964d\u306f\u3001\u8a72\u5f53\u306e\u5f93\u696d\u54e1\u306b\u652f\u6255\u3046\u7d66\u4e0e\u304c\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5fc5\u305a\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046<\/b><\/span>\u3002\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u3042\u305f\u308b\u53ce\u5165\u304c\u767a\u751f\u3059\u308c\u3070\u3001\u898f\u5b9a\u306b\u57fa\u3065\u304d\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3044\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u6d77\u5916\u8d74\u4efb\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u306f\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u901a\u3058\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u975e\u5c45\u4f4f\u8005\u306b\u95a2\u3059\u308b\u5e74\u672b\u8abf\u6574\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u304a\u3053\u3046\uff01<\/h2>\n<p>1\u5e74\u4ee5\u4e0a\u306e\u4efb\u671f\u3067\u6d77\u5916\u8d74\u4efb\u3059\u308b\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u306f\u3001\u5c45\u4f4f\u8005\u306e\u671f\u9593\u3068\u975e\u5c45\u4f4f\u8005\u306e\u671f\u9593\u3092\u78ba\u8a8d\u3057\u3001\u5e74\u306e\u9014\u4e2d\u3067\u306e\u51fa\u56fd\u3067\u3042\u308c\u3070\u51fa\u56fd\u6642\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u4ee5\u964d\u306e\u7d66\u4e0e\u306b\u5bfe\u3057\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u5e74\u672b\u8abf\u6574\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306b\u5bfe\u3057\u3066\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u3068\u306a\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n 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