{"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":"2026-09-15T17:02:03","modified_gmt":"2026-09-15T08:02:03","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=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u975e\u5c45\u4f4f\u8005\u306e\u5e74\u672b\u8abf\u6574\u306f\u3069\u3046\u306a\u308b\uff1f<\/div>\n<p><strong>\u6d77\u5916\u8d74\u4efb\u8005\u306e\u5e74\u672b\u8abf\u6574\u306f\u3001\u51fa\u56fd\u306b\u3088\u3063\u3066\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3067\u53d6\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u5c45\u4f4f\u8005\u304b\u975e\u5c45\u4f4f\u8005\u304b\u3067\u5bfe\u5fdc\u304c\u7570\u306a\u308a\u30011\u5e74\u4ee5\u4e0a\u306e\u8d74\u4efb\u3067\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u5834\u5408\u306f\u51fa\u56fd\u6642\u5e74\u672b\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<ul>\n<li>1\u5e74\u4ee5\u4e0a\u306e\u4e88\u5b9a\u3067\u6d77\u5916\u52e4\u52d9\u3059\u308b\u5834\u5408\u306f\u4e00\u822c\u306b\u975e\u5c45\u4f4f\u8005\u3068\u63a8\u5b9a<\/li>\n<li>\u51fa\u56fd\u6642\u306b\u51fa\u56fd\u6642\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<li>\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b<\/li>\n<\/ul>\n<p>Q. \u5e74\u306e\u9014\u4e2d\u3067\u51fa\u56fd\u3057\u305f\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u306f\u3069\u3046\u5bfe\u5fdc\u3059\u308b\uff1f<\/p>\n<p>A.\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u5c45\u4f4f\u8005\u3068\u3057\u3066\u306e\u6700\u5f8c\u306e\u7d66\u4e0e\u652f\u7d66\u6642\u306b\u51fa\u56fd\u6642\u306e\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002\u51fa\u56fd\u5f8c\u306e\u56fd\u5916\u52e4\u52d9\u306b\u5bfe\u5fdc\u3059\u308b\u7d66\u4e0e\u306f\u539f\u5247\u3068\u3057\u3066\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u5916\u3067\u3059\u304c\u3001\u56fd\u5185\u52e4\u52d9\u5206\u3084\u5f79\u54e1\u5831\u916c\u306a\u3069\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u7d66\u4e0e\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u6d77\u5916\u8d74\u4efb\u8005\u306e\u5e74\u672b\u8abf\u6574\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\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3059\u308c\u3070\u6e90\u6cc9\u5fb4\u53ce\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\u30012026\u5e748\u6708\u6642\u70b9\u306e\u5236\u5ea6\u306b\u57fa\u3065\u304d\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<\/strong><a href=\"https:\/\/biz.moneyforward.com\/support\/tax-adjustment\/faq\/service\/service19.html?provider=pa_basic&amp;provider_info=cv.50868.part.article\" target=\"_blank\" rel=\"noopener\"><strong>\u3053\u3061\u3089<\/strong><\/a><strong>\uff09<\/strong> <\/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\/9791\/?provider=pa_basic&#038;provider_info=cv.50868.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\/09\/minibook_50868_1.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>\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\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\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\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\u6240\u5f97\u63a7\u9664\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\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/970\" data-lkc-id=\"4\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f\u78ba\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044\u3082\u5fb9\u5e95\u89e3\u8aac | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9<\/div><div class=\"lkc-excerpt\">\u4f1a\u793e\u54e1\u306f\u7d0d\u7a0e\u3068\u3044\u3046\u884c\u70ba\u3092\u4f1a\u793e\u304c\u884c\u3063\u3066\u304f\u308c\u308b\u305f\u3081\u3001\u3042\u307e\u308a\u610f\u8b58\u3059\u308b\u3053\u3068\u306f\u306a\u3044\u3067\u3059\u304c\u3001\u6761\u4ef6\u306b\u3088\u3063\u3066\u306f\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u6255\u3044\u3059\u304e\u305f\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u4ed5\u7d44\u307f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u3092\u7406\u89e3\u3057\u3066\u3001\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u610f\u8b58\u3092\u6301\u3061\u307e\u3057\u3087\u3046\u3002<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u6d77\u5916\u8d74\u4efb\u8005\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u6d77\u5916\u8d74\u4efb\u306e\u671f\u9593\u304c1\u5e74\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306f\u5c45\u4f4f\u8005\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u671f\u9593\u304c1\u5e74\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u975e\u5c45\u4f4f\u8005\u306b\u8a72\u5f53\u3057\u5e74\u672b\u8abf\u6574\u306f\u4e0d\u8981\u3067\u3059\u3002<\/strong><\/span>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u8005\u306f\u30011\u5e74\u3092\u901a\u3058\u3066\u96c7\u7528\u3055\u308c\u3066\u3044\u308b\u5f93\u696d\u54e1\u304c\u57fa\u672c\u3067\u3059\u304c\u3001\u6d77\u5916\u8d74\u4efb\u8005\u306b\u3064\u3044\u3066\u306f\u300c\u5c45\u4f4f\u8005\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u304c\u307e\u305a\u5224\u65ad\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99\"><strong>\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\u306f\u3001\u51fa\u56fd\u3059\u308b\u65e5\u307e\u3067\u306b\u78ba\u5b9a\u3057\u305f\u53ce\u5165\u306b\u5bfe\u3057\u3066\u5e74\u306e\u9014\u4e2d\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<\/strong><\/span>\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\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<h3>\u6d77\u5916\u8d74\u4efb\u8005\u306e\u5e74\u672b\u8abf\u6574\u306e\u30b1\u30fc\u30b9<\/h3>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-126048\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/01\/doc-image-i0.png\" alt=\"\" \/><\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u306e\u306f\u3001\u4e3b\u306b\u7d66\u4e0e\u7dcf\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\u3068\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u5fb4\u53ce\u7336\u4e88\u30fb\u9084\u4ed8\u3092\u53d7\u3051\u305f\u4eba\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\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\u304a\u3088\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<\/ol>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2665.htm\" target=\"_blank\" rel=\"noopener\">No.2665 \u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5c45\u4f4f\u8005\u3068\u975e\u5c45\u4f4f\u8005\u306f\u3069\u3046\u533a\u5206\u3055\u308c\u308b\uff1f<\/h2>\n<p>\u5c45\u4f4f\u8005\u3068\u306f\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3059\u308b\u4eba\u3001\u3082\u3057\u304f\u306f\u73fe\u5728\u307e\u30671\u5e74\u4ee5\u4e0a\u5c45\u6240\u3092\u6709\u3059\u308b\u4eba\u3092\u6307\u3057\u3001\u305d\u308c\u4ee5\u5916\u306f\u975e\u5c45\u4f4f\u8005\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u4f4f\u6240\u306f\u300c\u751f\u6d3b\u306e\u672c\u62e0\u300d\u3001\u5c45\u6240\u306f\u300c\u751f\u6d3b\u306e\u672c\u62e0\u3068\u307e\u3067\u3044\u3048\u306a\u3044\u304c\u73fe\u5b9f\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5834\u6240\u300d\u3092\u6307\u3057\u3001\u3044\u305a\u308c\u3082\u5b9f\u614b\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5c45\u4f4f\u8005\u30fb\u975e\u5c45\u4f4f\u8005\u306e\u5224\u5b9a\u4f8b<\/h3>\n<p>\u5c45\u4f4f\u8005\u30fb\u975e\u5c45\u4f4f\u8005\u306e\u533a\u5206\u306f\u3001\u52e4\u52d9\u5730\u3084\u5728\u7559\u671f\u9593\u306e\u5b9f\u614b\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u5c45\u4f4f\u8005\u306e\u4f8b\u3011<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\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<\/li>\n<\/ul>\n<\/div>\n<p>\u3010\u975e\u5c45\u4f4f\u8005\u306e\u4f8b\u3011<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u6d77\u5916\u652f\u5e97\u306b\u51fa\u5411\u3057\u30011\u5e74\u4ee5\u4e0a\u52e4\u52d9\u3057\u3066\u3044\u308b\u4eba<\/li>\n<li>\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<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2875.htm\" target=\"_blank\" rel=\"noopener\">No.2875 \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\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\u5c45\u4f4f\u671f\u9593\u304c1\u5e74\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u304c\u5224\u65ad\u57fa\u6e96\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-126049\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/01\/doc-image-i1.png\" alt=\"\" \/><\/p>\n<h2>\u975e\u5c45\u4f4f\u8005\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2\u306f\u3069\u3053\u307e\u3067\uff1f<\/h2>\n<p>\u5c45\u4f4f\u8005\u306f\u539f\u5247\u3068\u3057\u3066\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u6240\u5f97\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u4e00\u65b9\u3001\u975e\u5c45\u4f4f\u8005\u306f\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u307f\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002\u5c45\u4f4f\u8005\u306f\u3055\u3089\u306b\u300c\u975e\u6c38\u4f4f\u8005\u300d\u3068\u300c\u975e\u6c38\u4f4f\u8005\u4ee5\u5916\u306e\u5c45\u4f4f\u8005\u300d\u306b\u533a\u5206\u3055\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\u306f\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\u3067\u3059\u3002\u6d77\u5916\u3067\u751f\u3058\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\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2\u3011<\/p>\n<table>\n<tbody>\n<tr>\n<th width=\"15%\">\u500b\u4eba\u306e\u533a\u5206<\/th>\n<th width=\"40%\">\u5b9a\u7fa9<\/th>\n<th width=\"10%\">\u56fd\u5185\u6e90\u6cc9\u6240\u5f97<\/th>\n<th width=\"30%\">\u56fd\u5916\u6e90\u6cc9\u6240\u5f97<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\" rowspan=\"2\">\u5c45\u4f4f\u8005<\/td>\n<td style=\"text-align: left;\"><b>\u975e\u6c38\u4f4f\u8005<\/b><br \/>\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>\n<td style=\"text-align: left;\">\u8ab2\u7a0e<\/td>\n<td style=\"text-align: left;\">\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\u306f\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><b>\u975e\u6c38\u4f4f\u8005\u4ee5\u5916<\/b><br \/>\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 \/>1.\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u308b<br \/>2.\u56fd\u5185\u306b\u73fe\u5728\u307e\u30671\u5e74\u4ee5\u4e0a\u5c45\u6240\u304c\u3042\u308b<\/td>\n<td style=\"text-align: left;\">\u8ab2\u7a0e<\/td>\n<td style=\"text-align: left;\">\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u975e\u5c45\u4f4f\u8005<\/td>\n<td style=\"text-align: left;\">\u5c45\u4f4f\u8005\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u500b\u4eba<\/td>\n<td style=\"text-align: left;\">\u8ab2\u7a0e<\/td>\n<td style=\"text-align: left;\">\u975e\u8ab2\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2010.htm\" target=\"_blank\" rel=\"noopener\">No.2010 \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\u306f\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p>\u6d77\u5916\u8d74\u4efb\u8005\u3078\u652f\u6255\u3046\u7d66\u4e0e\u306f\u3001\u305d\u306e\u652f\u6255\u304c\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u304b\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u304b\u306b\u3088\u3063\u3066\u6e90\u6cc9\u5fb4\u53ce\u306e\u8981\u5426\u304c\u5909\u308f\u308a\u307e\u3059\u30021\u5e74\u672a\u6e80\u306e\u6d77\u5916\u8d74\u4efb\u8005\u306f\u5c45\u4f4f\u8005\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u6240\u5f97\u306e\u767a\u751f\u5834\u6240\u3092\u554f\u308f\u305a\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u3067\u3059\u3002<span style=\"background-color: #ffff99\"><strong>1\u5e74\u4ee5\u4e0a\u306e\u6d77\u5916\u8d74\u4efb\u8005\u306f\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308a\u3001\u6d77\u5916\u52e4\u52d9\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u306f\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u6e90\u6cc9\u5fb4\u53ce\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001\u65e5\u672c\u51fa\u5f35\u6642\u3084\u56fd\u5185\u52e4\u52d9\u671f\u9593\u5206\u306e\u7d66\u4e0e\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/span>\u672c\u6765\u4e0d\u8981\u306a\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u9084\u4ed8\u3057\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>\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\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u7d66\u4e0e\u8a08\u7b97\u671f\u9593\u3084\u52e4\u52d9\u5730\u306e\u6df7\u5728\u72b6\u6cc1\u306b\u3088\u3063\u3066\u6e90\u6cc9\u5fb4\u53ce\u306e\u8981\u5426\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 14.0%\">\n<col style=\"width: 30.0%\">\n<col style=\"width: 56.1%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u30b1\u30fc\u30b9<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u51fa\u56fd\u65e5\u30fb\u652f\u6255\u65e5<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u53d6\u308a\u6271\u3044<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u30b1\u30fc\u30b91<\/td>\n<td style=\"text-align: left\">\u51fa\u56fd\u65e510\u670810\u65e5\u3001\u7d66\u4e0e\u652f\u6255\u65e510\u670820\u65e5\u3001\u7d66\u4e0e\u8a08\u7b97\u671f\u95939\u670810\u65e5\u301c10\u67089\u65e5<\/td>\n<td style=\"text-align: left\">\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u5f8c\u306e\u56fd\u5185\u52e4\u52d9\u671f\u9593\u306e\u7d66\u4e0e\u306e\u305f\u3081\u300120.42%\u306e\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u30b1\u30fc\u30b92<\/td>\n<td style=\"text-align: left\">\u51fa\u56fd\u65e510\u67081\u65e5\u3001\u7d66\u4e0e\u652f\u6255\u65e510\u670820\u65e5\u3001\u7d66\u4e0e\u8a08\u7b97\u671f\u95939\u670810\u65e5\u301c10\u67089\u65e5<\/td>\n<td style=\"text-align: left\">\u8a08\u7b97\u671f\u95931\u30f5\u6708\u4ee5\u4e0b\u3067\u5c45\u4f4f\u8005\u30fb\u975e\u5c45\u4f4f\u8005\u671f\u9593\u304c\u6df7\u5728\u3059\u308b\u5834\u5408\u3001\u7d66\u4e0e\u5168\u984d\u304c\u56fd\u5185\u52e4\u52d9\u3067\u306a\u3044\u9650\u308a\u6e90\u6cc9\u5fb4\u53ce\u306f\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u30b1\u30fc\u30b93<\/td>\n<td style=\"text-align: left\">\u51fa\u56fd\u65e510\u67081\u65e5\u3001\u8cde\u4e0e\u652f\u6255\u65e512\u670820\u65e5\u3001\u8cde\u4e0e\u8a08\u7b97\u671f\u95937\u67081\u65e5\u301c12\u67081\u65e5<\/td>\n<td style=\"text-align: left\">\u8a08\u7b97\u671f\u9593\u304c1\u30f5\u6708\u3092\u8d85\u3048\u56fd\u5185\u30fb\u6d77\u5916\u52e4\u52d9\u304c\u6df7\u5728\u3059\u308b\u305f\u3081\u3001\u56fd\u5185\u52e4\u52d9\u5206(7\u67081\u65e5\u301c9\u670830\u65e5)\u306e\u8cde\u4e0e\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<\/table>\n<h3>\u6d77\u5916\u8d74\u4efb\u8005\u304c\u65e5\u672c\u306b\u51fa\u5f35\u306b\u304d\u305f\u3068\u304d<\/h3>\n<p>1\u30f5\u6708\u7a0b\u5ea6\u306e\u65e5\u672c\u51fa\u5f35\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u671f\u9593\u306e\u7d66\u4e0e\u5168\u984d\u304c\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3068\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d66\u4e0e\u8a08\u7b97\u671f\u9593\u304c1\u30f5\u6708\u4ee5\u4e0b\u3067\u6570\u65e5\u7a0b\u5ea6\u306e\u51fa\u5f35\u306b\u3068\u3069\u307e\u308b\u5834\u5408\u306f\u3001\u7d66\u4e0e\u5168\u984d\u304c\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u305f\u3081\u6e90\u6cc9\u5fb4\u53ce\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h3>\u5f79\u54e1\u304c\u6d77\u5916\u8d74\u4efb\u3092\u3057\u305f\u3068\u304d<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u5185\u56fd\u6cd5\u4eba\u306e\u5f79\u54e1\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u5831\u916c\u306f\u3001\u6d77\u5916\u30671\u5e74\u4ee5\u4e0a\u52e4\u52d9\u3057\u3066\u3044\u3066\u3082\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3068\u307f\u306a\u3055\u308c\u300120.42%\u306e\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/span>\u4e00\u65b9\u3001\u6d77\u5916\u652f\u5e97\u306e\u652f\u5e97\u9577\u306a\u3069\u4f7f\u7528\u4eba\u3068\u3057\u3066\u5e38\u6642\u52e4\u52d9\u3057\u3066\u3044\u308b\u5f79\u54e1\u306b\u3064\u3044\u3066\u306f\u6e90\u6cc9\u5fb4\u53ce\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2517.htm\" target=\"_blank\" rel=\"noopener\">No.2517 \u6d77\u5916\u306b\u8ee2\u52e4\u3059\u308b\u4eba\u306e\u5e74\u672b\u8abf\u6574\u3068\u8ee2\u52e4\u5f8c\u306e\u6e90\u6cc9\u5fb4\u53ce\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>2027\u5e74\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u306e\u4ed5\u7d44\u307f\u306f\u3069\u3046\u5909\u308f\u308b\uff1f<\/h2>\n<p>\u4ee4\u548c9\u5e74(2027\u5e74)1\u67081\u65e5\u4ee5\u5f8c\u306b\u751f\u305a\u308b\u6240\u5f97\u304b\u3089\u3001\u65b0\u305f\u306b\u300c\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e\u300d\u304c\u52a0\u308f\u308a\u307e\u3059\u304c\u3001\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u738720.42%\u81ea\u4f53\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u6240\u5f97\u7a0e\u984d\u306e1%\u76f8\u5f53\u3092\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e\u3068\u3057\u3066\u5fb4\u53ce\u3059\u308b\u4e00\u65b9\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f2.1%\u304b\u30891.1%\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u305f\u3081\u3001\u4e21\u8005\u3092\u5408\u308f\u305b\u305f\u4ed8\u52a0\u7a0e\u7387\u306f\u6539\u6b63\u524d\u3068\u540c\u30582.1%\u3068\u306a\u308a\u3001\u5408\u8a08\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u306f20.42%\u306e\u307e\u307e\u7dad\u6301\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u6539\u6b63\u306f\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306e\u5b9f\u52d9\u306b\u76f4\u63a5\u95a2\u308f\u308b\u305f\u3081\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u6b21\u306e\u70b9\u3092\u62bc\u3055\u3048\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u7d0d\u4ed8\u66f8\u3067\u3001\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u533a\u5206\u8a18\u8f09\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068<\/li>\n<li>\u5e74\u672b\u8abf\u6574\u3084\u51fa\u56fd\u6642\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u3082\u30013\u7a0e(\u6240\u5f97\u7a0e\u30fb\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e)\u306e\u5408\u8a08\u3067\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068<\/li>\n<\/ol>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0026005-024_02.pdf\" target=\"_blank\" rel=\"noopener\">\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u51fa\u56fd\u6642\u5e74\u672b\u8abf\u6574\u3068\u306f\u4f55\u304b\uff1f<\/h2>\n<p><span style=\"background-color: 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style=\"width: 31.9%\">\n<col style=\"width: 68.1%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u671f\u9593<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u53d6\u308a\u6271\u3044<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">1\u67081\u65e5\u301c3\u670831\u65e5\u306e\u7d66\u4e0e<\/td>\n<td style=\"text-align: left\">\u51fa\u56fd\u6642\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">4\u67081\u65e5\u4ee5\u964d\u306e\u7d66\u4e0e<\/td>\n<td style=\"text-align: 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