{"id":50869,"date":"2022-01-19T12:18:34","date_gmt":"2022-01-19T03:18:34","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=50869"},"modified":"2025-11-19T22:23:44","modified_gmt":"2025-11-19T13:23:44","slug":"%e5%a4%96%e5%9b%bd%e4%ba%ba%e3%81%ab%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%af%e5%bf%85%e8%a6%81%ef%bc%9f%e5%bf%85%e8%a6%81%e6%9b%b8%e9%a1%9e%e3%82%84%e7%94%b3%e5%91%8a%e6%96%b9%e6%b3%95%e3%82%92","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/50869\/","title":{"rendered":"\u5916\u56fd\u4eba\u306b\u5e74\u672b\u8abf\u6574\u306f\u5fc5\u8981\uff1f\u5fc5\u8981\u66f8\u985e\u3084\u7533\u544a\u65b9\u6cd5\u3092\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\/src\/images\/icon_file_pdf.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/49254\/?provider=pa_basic&provider_info=cv.50869.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>\u5916\u56fd\u4eba\u3092\u96c7\u7528\u3057\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u300c\u5c45\u4f4f\u8005\u300d\u300c\u975e\u6c38\u4f4f\u8005\u300d\u300c\u975e\u5c45\u4f4f\u8005\u300d\u306e\u533a\u5206\u306b\u3088\u308a<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306e\u5bfe\u8c61\u304b\u3069\u3046\u304b\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002\u5bfe\u8c61\u8005\u306b\u6276\u990a\u5bb6\u65cf\u304c\u3044\u308c\u3070\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u304c\u3001\u56fd\u5916\u6276\u990a\u89aa\u65cf\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u5225\u9014\u66f8\u985e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533a\u5206\u3084\u4e00\u822c\u7684\u306a\u5e74\u672b\u8abf\u6574\u3068\u306f\u7570\u306a\u308b\u5fc5\u8981\u66f8\u985e\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u5916\u56fd\u4eba\u793e\u54e1\u3082\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u5f93\u696d\u54e1\u306e\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u4eee\u6255\u3044\u3068\u3057\u3066\u5929\u5f15\u304d\u3057\u305f\u6240\u5f97\u7a0e\u3068\u30011\u5e74\u9593\u306e\u6240\u5f97\u304c\u78ba\u5b9a\u3057\u305f\u5e74\u672b\u306e\u6642\u70b9\u3067\u6b63\u3057\u304f\u8a08\u7b97\u3055\u308c\u305f\u6240\u5f97\u7a0e\u306e\u5dee\u984d\u3092\u7cbe\u7b97\u3057\u3001\u7d0d\u4ed8\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u4f5c\u696d\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306f\u3001<strong>\u7d66\u4e0e\u652f\u6255\u8005\u306b\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<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u5f93\u696d\u54e1\u5168\u54e1\u304c\u5bfe\u8c61<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fd\u5185\u3067\u50cd\u304f\u5916\u56fd\u4eba\u793e\u54e1\u3082\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306b\u306f\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5916\u56fd\u4eba\u793e\u54e1<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u56fd\u5185\u306b\u4f4f\u6240\u304c\u3042\u308b\u3001\u307e\u305f\u306f1\u5e74\u4ee5\u4e0a\u5c45\u4f4f\u3057\u3066\u3044\u308b\uff08\u5c45\u6240\u304c\u3042\u308b\uff09\u4eba<\/li>\n<li>\u99d0\u5728\u54e1\u306a\u3069\u3001\u7d66\u4e0e\u306f\u6d77\u5916\u6255\u3044\u3060\u304c\u3001\u56fd\u5185\u306b\u9001\u91d1\u3059\u308b\u306a\u3069\u56fd\u5185\u3067\u6240\u5f97\u304c\u3042\u308b\u4eba<\/li>\n<li>\u5e74\u306e\u4e2d\u9014\u307e\u3067\u56fd\u5185\u306b\u52e4\u52d9\u3057\u3001\u6d77\u5916\u306b\u8ee2\u52e4\u3057\u305f\u4eba\uff08\u51fa\u56fd\u307e\u3067\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u5e74\u672b\u8abf\u6574\u304c\u5fc5\u8981\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.tokyozeirishikai.or.jp\/about\/download\/\" rel=\"noopener\" target=\"_blank\">\u7a0e\u306b\u95a2\u3059\u308b\u8cc7\u6599\uff5c\u6771\u4eac\u7a0e\u7406\u58eb\u4f1a\u306b\u3064\u3044\u3066\uff5c\u6771\u4eac\u7a0e\u7406\u58eb\u4f1a<\/a>\u3001<a href=\"https:\/\/www.tokyozeirishikai.or.jp\/common\/pdf\/f_japa.pdf\" rel=\"noopener\" target=\"_blank\">\u5916\u56fd\u4eba\u306e\u305f\u3081\u306e\u3084\u3055\u3057\u3044\u65e5\u672c\u306e\u7a0e\u91d1\u3068\u7a0e\u7406\u58eb\u5236\u5ea6\u30082017 \u5e74\u5ea6\u7248\u3009<\/a><\/p>\n<h3>\u4e00\u822c\u7684\u306b\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u306f\u539f\u5247\u3068\u3057\u3066\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u4eba\u5168\u54e1\u3067\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u4e3b\u305f\u308b\u7d66\u4e0e\u306e\u53ce\u5165\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\u3084\u3001\u707d\u5bb3\u306a\u3069\u306b\u3088\u308b\u7d0d\u7a0e\u7336\u4e88\u3084\u9084\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba\u306a\u3069\u306f\u9664\u304d\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e3b\u306a\u6761\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>1\u5e74\u3092\u901a\u3058\u3066\u52e4\u52d9\u3057\u3066\u3044\u308b\u4eba\u3001\u307e\u305f\u306f\u5e74\u306e\u4e2d\u9014\u306b\u5165\u793e\u3057\u5e74\u672b\u6642\u70b9\u3067\u7d99\u7d9a\u3057\u3066\u52e4\u52d9\u3057\u3066\u3044\u308b\u4eba<\/li>\n<li>\u5fc3\u8eab\u306e\u969c\u5bb3\u306b\u3088\u308a\u5e74\u306e\u4e2d\u9014\u3067\u9000\u8077\u3057\u3001\u672c\u5e74\u4e2d\u306b\u518d\u5c31\u8077\u304c\u898b\u8fbc\u3081\u306a\u3044\u4eba<\/li>\n<li>\u6b7b\u4ea1\u306b\u3088\u308a\u9000\u8077\u3057\u305f\u4eba<\/li>\n<li>\u30d1\u30fc\u30c8\u30bf\u30a4\u30e0\u306a\u3069\u3067\u50cd\u3044\u3066\u3044\u305f\u4eba\u304c\u9000\u8077\u3057\u3001\u672c\u5e74\u306e\u7d66\u4e0e\u7dcf\u984d\u304c103\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u4eba<\/li>\n<li>\u5e74\u306e\u4e2d\u9014\u3067\u6d77\u5916\u306b1\u5e74\u4ee5\u4e0a\u306e\u671f\u9593\u8ee2\u52e4\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u4eba<\/li>\n<\/ul>\n<\/div>\n<p>\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2673\/\" data-lkc-id=\"56\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u4eba\u3068\u306f\uff1f<\/div><div class=\"lkc-excerpt\">\u901a\u5e38\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u3053\u3068\u3067\u7d0d\u7a0e\u95a2\u4fc2\u304c\u7d42\u4e86\u3057\u307e\u3059\u304c\u3001\u4f8b\u5916\u7684\u306b\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u5f93\u696d\u54e1\u304c\u3044\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3068\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u3069\u306e\u3088\u3046\u306a\u70b9\u3067\u7570\u306a\u308b\u3067\u3057\u3087\u3046\u304b\u3002\u5f93\u696d\u54e1\u304c\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u6982\u8981\u3068\u6d41\u308c\u6bce\u6708\u306e\u7d66\u4e0e\u3092\u652f\u6255\u3046\u969b\u306b\u63a7\u9664\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u6982\u7b97\u306b\u3088\u308b\u4eee\u6255\u3044\u3068\u306a\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u6240\u5f97\u7a0e\u306e\u6b63\u78ba\u306a\u7d0d\u7a0e\u984d\u306f\u7dcf\u53ce\u5165\u984d\u3084\u63a7\u9664\u984d\u304c\u78ba\u5b9a\u3057\u305f\u5e74\u672b\u306b\u8a08\u7b97\u3057\u3001\u4e8b\u524d\u306b\u7d0d\u3081\u305f\u7d0d\u7a0e\u984d\u3068\u306e\u7cbe\u7b97\u3092\u884c\u3044\u307e...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2024\/pdf\/01.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2022\/pdf\/03.pdf\" rel=\"noopener\" target=\"_blank\">\u2161\u5e74\u672b\u8abf\u6574\u3068\u306f<\/a><\/p>\n<h3>\u5c45\u4f4f\u8005\u30fb\u975e\u6c38\u4f4f\u8005\u30fb\u975e\u5c45\u4f4f\u8005\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: 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\/>\n\u300c\u5c45\u4f4f\u8005\u300d\u300c\u975e\u6c38\u4f4f\u8005\u300d\u300c\u975e\u5c45\u4f4f\u8005\u300d\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>\u5c45\u4f4f\u8005<\/h4>\n<p><b>\u65e5\u672c\u56fd\u5185\u306b\u751f\u6d3b\u306e\u62e0\u70b9\u3067\u3042\u308b\u4f4f\u6240\u3092\u6301\u3063\u3066\u3044\u308b\u4eba<\/b>\uff08\u305f\u3060\u3057\u3001\u305d\u306e\u4f4f\u6240\u306b\u4f4f\u3080\u3053\u3068\u304c1\u5e74\u672a\u6e80\u3068\u3042\u3089\u304b\u3058\u3081\u308f\u304b\u3063\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304f\uff09\u3001\u307e\u305f\u306f\u56fd\u5185\u306b1\u5e74\u4ee5\u4e0a\u5c45\u4f4f\u3057\u3066\u3044\u308b\uff08\u5c45\u6240\u3092\u6301\u3064\uff09\u4eba\u3067\u3059\u3002\u5c45\u4f4f\u8005\u306e\u5834\u5408\u306f\u56fd\u5185\u5916\u306e\u3059\u3079\u3066\u306e\u6e90\u6cc9\u6240\u5f97\u306b\u3064\u3044\u3066\u8ab2\u7a0e\u3055\u308c\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u975e\u6c38\u4f4f\u8005<\/h4>\n<p><b>\u65e5\u672c\u56fd\u7c4d\u3092\u6301\u305f\u306a\u3044\u5c45\u4f4f\u8005\u306e\u3046\u3061\u3001\u904e\u53bb\u306e10\u5e74\u9593\u306b\u304a\u3044\u3066\u3001\u4f4f\u6240\u307e\u305f\u306f\u5c45\u6240\u3092\u6301\u3064\u671f\u9593\u306e\u5408\u8a08\u304c5\u5e74\u4ee5\u4e0b\u3068\u306a\u308b\u4eba<\/b>\u3067\u3059\u30025\u5e74\u306b\u306a\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u306f\u300c\u975e\u6c38\u4f4f\u8005\u4ee5\u5916\u306e\u5c45\u4f4f\u8005\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u975e\u6c38\u4f4f\u8005\u300d\u306e\u5834\u5408\u3001\u300c\u56fd\u5185\u3067\u652f\u6255\u308f\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u300d\u3068\u3001\u300c\u6d77\u5916\u3067\u652f\u6255\u308f\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u306e\u3046\u3061\u56fd\u5185\u306b\u9001\u91d1\u3055\u308c\u308b\u306a\u3069\u56fd\u5185\u3067\u5f97\u305f\u6240\u5f97\u300d\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n\u300c\u975e\u6c38\u4f4f\u8005\u4ee5\u5916\u306e\u5c45\u4f4f\u8005\u300d\u306e\u5834\u5408\u306f\u3001\u5c45\u4f4f\u8005\u3068\u540c\u3058\u304f\u56fd\u5185\u5916\u306e\u3059\u3079\u3066\u306e\u6e90\u6cc9\u6240\u5f97\u306b\u3064\u3044\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u975e\u6c38\u4f4f\u8005\u3001\u975e\u6c38\u4f4f\u8005\u4ee5\u5916\u306e\u5c45\u4f4f\u8005\u306e\u3044\u305a\u308c\u3082\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h4>\u975e\u5c45\u4f4f\u8005<\/h4>\n<p><b>\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3055\u305a\u3001\u304b\u3064\u5f15\u304d\u7d9a\u304d1\u5e74\u4ee5\u4e0a\u306e\u671f\u9593\u5c45\u6240\u3092\u6709\u3055\u306a\u3044\u4eba<\/b>\u3067\u3059\u30021\u5e74\u672a\u6e80\u306e\u3046\u3061\u306b\u4f4f\u6240\u3092\u6301\u3063\u305f\u4eba\u306f\u305d\u306e\u5f53\u65e5\u304b\u3089\u30011\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u305f\u5834\u5408\u306b\u306f1\u5e74\u7d4c\u904e\u3057\u305f\u7fcc\u65e5\u304b\u3089\u5c45\u4f4f\u8005\u3068\u306a\u308a\u307e\u3059\u3002\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408\u306f\u3001\u56fd\u5185\u306e\u6e90\u6cc9\u6240\u5f97\u306e\u307f\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u7d66\u4e0e\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u7a0e\u7387\u306f\u4e00\u5f8b20.42%\u3067\u3001\u305d\u306e\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u56fd\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u306e\u307f\u3067\u8ab2\u7a0e\u984d\u304c\u78ba\u5b9a\u3059\u308b\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.tokyozeirishikai.or.jp\/about\/download\/\" rel=\"noopener\" target=\"_blank\">\u7a0e\u306b\u95a2\u3059\u308b\u8cc7\u6599\uff5c\u6771\u4eac\u7a0e\u7406\u58eb\u4f1a\u306b\u3064\u3044\u3066\uff5c\u6771\u4eac\u7a0e\u7406\u58eb\u4f1a<\/a>\u3001<a href=\"https:\/\/www.tokyozeirishikai.or.jp\/common\/pdf\/f_japa.pdf\" rel=\"noopener\" target=\"_blank\">\u5916\u56fd\u4eba\u306e\u305f\u3081\u306e\u3084\u3055\u3057\u3044\u65e5\u672c\u306e\u7a0e\u91d1\u3068\u7a0e\u7406\u58eb\u5236\u5ea6\u30082017 \u5e74\u5ea6\u7248\u3009<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/01\/01.htm\" rel=\"noopener\" target=\"_blank\">\u5c45\u4f4f\u8005\u3001\u975e\u6c38\u4f4f\u8005\u53ca\u3073\u975e\u5c45\u4f4f\u8005\uff08\u7b2c3\u30014\u30015\u53f7\u95a2\u4fc2\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5916\u56fd\u4eba\u793e\u54e1\u306e\u5e74\u672b\u8abf\u6574\u306e\u624b\u7d9a\u304d<\/h2>\n<p>\u5916\u56fd\u4eba\u793e\u54e1\u306e\u5e74\u672b\u8abf\u6574\u624b\u7d9a\u304d\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u65e5\u672c\u4eba\u793e\u54e1\u3068\u307b\u3068\u3093\u3069\u540c\u3058\u3067\u3059\u304c\u3001\u591a\u5c11\u7570\u306a\u308b\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u7559\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u300c\u5c45\u4f4f\u8005\u300d\u300c\u975e\u6c38\u4f4f\u8005\u300d\u300c\u975e\u5c45\u4f4f\u8005\u300d\u306e\u533a\u5206\u3092\u3057\u3063\u304b\u308a\u3068\u884c\u3046<\/li>\n<li>\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u5916\u56fd\u653f\u5e9c\u3084\u5916\u56fd\u4f01\u696d\u3068\u306e\u5951\u7d04\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u3055\u308c\u306a\u3044<\/li>\n<li>\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u3001\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3042\u308b<\/li>\n<li>\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308b\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u308b\u304c\u3001\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u5916\u56fd\u4eba\u793e\u54e1\u306e\u5e74\u672b\u8abf\u6574\u624b\u7d9a\u304d\u3067\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u3084\u3001\u901a\u5e38\u306e\u624b\u7d9a\u304d\u3068\u306e\u9055\u3044\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/gaikokugo\/07.htm\" rel=\"noopener\" target=\"_blank\">\u65e5\u672c\u306b\u304a\u3051\u308b\u7d66\u4e0e\u306b\u4fc2\u308b\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u306e\u6982\u8981\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5fc5\u8981\u306a\u66f8\u985e<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u624b\u7d9a\u304d\u306b\u3042\u305f\u3063\u3066\u3001\u5916\u56fd\u4eba\u793e\u54e1\u304b\u3089\u96c7\u7528\u4e3b\u306b\u63d0\u51fa\u3055\u308c\u308b\u4e3b\u306a\u66f8\u985e\u306f3\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e<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>\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c <a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a><a href=\"https:\/\/biz.moneyforward.com\/words\/174\/\" data-internallinksmanager029f6b8e52c=\"392\" title=\"\u8abf\u6574\u63a7\u9664\">\u8abf\u6574\u63a7\u9664<\/a>\u7533\u544a\u66f8<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u307b\u304b\u306b\u3001<span style=\"background-color: #ffff99;\"><b>\u5916\u56fd\u4eba\u793e\u54e1\u306e\u5bb6\u65cf\u304c\u56fd\u5916\u306b\u5c45\u4f4f\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u5bb6\u65cf\u306e\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u300c\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u300d\u3068\u300c\u9001\u91d1\u78ba\u8a8d\u66f8\u985e\u300d\u3092\u96c7\u7528\u4e3b\u306b\u63d0\u51fa\u307e\u305f\u306f\u63d0\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u3089\u306e\u66f8\u985e\u304c\u5916\u56fd\u8a9e\u3067\u66f8\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u7ffb\u8a33\u3057\u305f\u3082\u306e\u3082\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e<\/h4>\n<p>\u300c\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u300d\u3068\u306f\u3001\u672c\u4eba\u3068\u56fd\u5916\u306b\u5c45\u4f4f\u3059\u308b\u5bb6\u65cf\u304c\u89aa\u65cf\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3067\u3001\u4ee5\u4e0b\u306e2\u70b9\u304c\u5fc5\u8981\u3067\u3059\u3002\u306a\u304a\u3001<span style=\"background-color: #ffff99;\"><b>\u6238\u7c4d\u306e\u9644\u7968\u306e\u5199\u3057\u3084\u30d1\u30b9\u30dd\u30fc\u30c8\u306e\u5199\u3057\u4ee5\u5916\u306f\u3001\u539f\u672c\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6238\u7c4d\u306e\u9644\u7968\u306e\u5199\u3057\u305d\u306e\u4ed6\u306e\u56fd\u307e\u305f\u306f\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u767a\u884c\u3057\u305f\u66f8\u985e\u3001\u53ca\u3073\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306e\u30d1\u30b9\u30dd\u30fc\u30c8\u306e\u5199\u3057<\/li>\n<li>\u5916\u56fd\u653f\u5e9c\u307e\u305f\u306f\u5916\u56fd\u306e\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u767a\u884c\u3057\u305f\u66f8\u985e\uff08\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306e\u6c0f\u540d\u3001\u751f\u5e74\u6708\u65e5\u53ca\u3073\u4f4f\u6240\u307e\u305f\u306f\u5c45\u6240\u306e\u8a18\u8f09\u304c\u3042\u308b\u3082\u306e\uff09<\/li>\n<\/ul>\n<\/div>\n<h4>\u9001\u91d1\u78ba\u8a8d\u66f8\u985e<\/h4>\n<p>\u300c\u9001\u91d1\u78ba\u8a8d\u66f8\u985e\u300d\u3068\u306f\u3001\u672c\u4eba\u304c\u56fd\u5916\u306b\u5c45\u4f4f\u3059\u308b\u89aa\u65cf\u306e\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u306b\u5145\u3066\u308b\u305f\u3081\u306b\u9001\u91d1\u3057\u305f\u3053\u3068\u3092\u8a3c\u660e\u3067\u304d\u308b\u66f8\u985e\u3067\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u9001\u91d1\u78ba\u8a8d\u66f8\u985e\u306f\u5fc5\u305a\u3057\u3082\u539f\u672c\u3067\u306a\u304f\u3066\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u91d1\u878d\u6a5f\u95a2\u306e\u66f8\u985e\u307e\u305f\u306f\u305d\u306e\u5199\u3057\u3067\u3001\u305d\u306e\u91d1\u878d\u6a5f\u95a2\u304c\u884c\u3046\u70ba\u66ff\u53d6\u5f15\u306b\u3088\u308a\u672c\u4eba\u304b\u3089\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u652f\u6255\u3044\u3092\u3057\u305f\u3053\u3068\u304c\u308f\u304b\u308b\u66f8\u985e<\/li>\n<li>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u767a\u884c\u4f1a\u793e\u306e\u66f8\u985e\u307e\u305f\u306f\u305d\u306e\u5199\u3057\u3002\u672c\u4eba\u304c\u4f5c\u3063\u305f\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u5bb6\u65cf\u30ab\u30fc\u30c9\u306a\u3069\u3092\u4f7f\u7528\u3057\u3066\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u304c\u8cb7\u3044\u7269\u3092\u3057\u305f\u3053\u3068\u304c\u308f\u304b\u308b\u3082\u306e\u3084\u3001\u4f7f\u7528\u3057\u305f\u65e5\u4ed8\u306e\u308f\u304b\u308b\u3082\u306e\uff08\u5229\u7528\u660e\u7d30\u306a\u3069\uff09<\/li>\n<li>\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u7b49\u53d6\u5f15\u696d\u8005\u306e\u66f8\u985e\u307e\u305f\u306f\u305d\u306e\u5199\u3057\u3067\u3001\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u7b49\u53d6\u5f15\u696d\u8005\u304c\u884c\u3046\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u79fb\u8ee2\u306b\u3088\u3063\u3066\u3001\u89aa\u65cf\u306b\u652f\u6255\u3063\u305f\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u3068\u306a\u308b\u66f8\u985e<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u96c7\u7528\u4e3b\u3092\u4ecb\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u300c\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/gaikokugo\/07.htm\" rel=\"noopener\" target=\"_blank\">\u65e5\u672c\u306b\u304a\u3051\u308b\u7d66\u4e0e\u306b\u4fc2\u308b\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u306e\u6982\u8981\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/kokugai\/index.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u7b49\u306e\u9069\u7528\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u901a\u5e38\u306e\u5e74\u672b\u8abf\u6574\u3068\u306e\u9055\u3044<\/h3>\n<p>\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001<span style=\"background-color: #ffff99;\"><b>\u5916\u56fd\u4eba\u793e\u54e1\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u6276\u990a\u5bb6\u65cf\u304c\u56fd\u5916\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306b\u5fc5\u8981\u306a\u66f8\u985e\u304c\u5897\u3048\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u5916\u56fd\u4eba\u793e\u54e1\u306e\u5e74\u672b\u8abf\u6574\u3068\u901a\u5e38\u306e\u5e74\u672b\u8abf\u6574\u3068\u3067\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u70b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306a\u3069\u306e\u63a7\u9664\u306b\u3064\u3044\u3066<\/b><br \/>\n\u6bcd\u56fd\u306e\u793e\u4f1a\u4fdd\u967a\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u751f\u547d\u4fdd\u967a\u3001\u5730\u9707\u4fdd\u967a\u306a\u3069\u3092\u5916\u56fd\u4f01\u696d\u3068\u5951\u7d04\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u65e5\u672c\u3067\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/li>\n<li><b>\u6276\u990a\u5bb6\u65cf\u304c\u56fd\u5916\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5834\u5408<\/b><br \/>\n\u56fd\u5916\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5bb6\u65cf\u306e\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u306a\u3069\u3092\u6e96\u5099\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><b>\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308b\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408<\/b><br \/>\n\u5916\u56fd\u4eba\u793e\u54e1\u306e\u6bcd\u56fd\u3068\u65e5\u672c\u3068\u306e\u9593\u306b\u304a\u3044\u3066\u3001\u79df\u7a0e\u6761\u7d04\u304c\u7de0\u7d50\u3055\u308c\u3066\u3044\u308b\u3068\u304d\u306b\u306f\u3001\u6240\u5f97\u7a0e\u306a\u3069\u304c\u514d\u9664\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u514d\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u96c7\u7528\u4e3b\u3092\u901a\u3057\u3066\u7a0e\u52d9\u7f72\u3042\u3066\u306b\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u65e5\u672c\u4eba\u793e\u54e1\u306e\u624b\u7d9a\u304d\u306b\u306f\u5fc5\u8981\u306a\u3044\u66f8\u985e\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u305f\u308a\u3001\u56fd\u5916\u3067\u306e\u5951\u7d04\u3084\u51fa\u8eab\u56fd\u3068\u306e\u79df\u7a0e\u6761\u7d04\u306a\u3069\u3092\u78ba\u8a8d\u3057\u305f\u308a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/kokugai\/index.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u7b49\u306e\u9069\u7528\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5916\u56fd\u4eba\u793e\u54e1\u306e\u5e74\u672b\u8abf\u6574\u3067\u6ce8\u610f\u3059\u308b\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5916\u56fd\u4eba\u793e\u54e1\u306e\u5e74\u672b\u8abf\u6574\u3067\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u3001\u307e\u305a\u3001\u5c45\u4f4f\u8005\u30fb\u975e\u5c45\u4f4f\u8005\u306e\u533a\u5206\u3068\u6e90\u6cc9\u6240\u5f97\u306e\u8ab2\u7a0e\u7bc4\u56f2\u306e\u5224\u5b9a\u3092\u6b63\u3057\u304f\u884c\u3046\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u533a\u5206\u3092\u9593\u9055\u3048\u3066\u3057\u307e\u3046\u3068\u3001\u5c45\u4f4f\u8005\u306e\u5e74\u672b\u8abf\u6574\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u308a\u3001\u975e\u5c45\u4f4f\u8005\u306b\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u3066\u3057\u307e\u3063\u305f\u308a\u3068\u3044\u3063\u305f\u5927\u304d\u306a\u30df\u30b9\u304c\u8d77\u3053\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u6276\u990a\u63a7\u9664\u5236\u5ea6\u306a\u3069\u3092\u9069\u7528\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u66f8\u985e\u306e\u6e96\u5099\u306b\u624b\u9593\u3068\u6642\u9593\u304c\u304b\u304b\u308b\u3046\u3048\u306b\u3001\u66f8\u985e\u306b\u6f0f\u308c\u304c\u3042\u308b\u3068\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u5916\u56fd\u4eba\u793e\u54e1\u306b\u5236\u5ea6\u306b\u3064\u3044\u3066\u3088\u304f\u8aac\u660e\u3057\u3001\u7406\u89e3\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u6e96\u5099\u304c\u9032\u3080\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307b\u304b\u306b\u3082\u6ce8\u610f\u3059\u3079\u304d\u306a\u306e\u306f\u3001\u6240\u5f97\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u5916\u56fd\u4eba\u793e\u54e1\u306b\u4f4f\u5c45\u8cbb\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45307\/\" data-internallinksmanager029f6b8e52c=\"201\" title=\"\u6c34\u9053\u5149\u71b1\u8cbb\">\u6c34\u9053\u5149\u71b1\u8cbb<\/a>\u3001\u6559\u80b2\u8cbb\u3001\u533b\u7642\u8cbb\u306a\u3069\u306e\u8cbb\u7528\u3092\u652f\u7d66\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u5206\u3082\u7d66\u4e0e\u6240\u5f97\u3068\u3057\u3066\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0a\u8a18\u306e\u4e8b\u9805\u306f\u3001\u30df\u30b9\u3092\u3059\u308b\u3068\u5927\u304d\u306a\u91d1\u984d\u306e\u8ffd\u52a0\u7a0e\u91d1\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/b><\/span>\u7a0e\u91d1\u3092\u6255\u3046\u5916\u56fd\u4eba\u793e\u54e1\u306e\u305f\u3081\u306b\u3082\u3001\u614e\u91cd\u306b\u696d\u52d9\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u975e\u5c45\u4f4f\u8005\u306e\u5916\u56fd\u4eba\u3092\u96c7\u7528\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/gaikokugo\/07.htm\" rel=\"noopener\" target=\"_blank\">\u65e5\u672c\u306b\u304a\u3051\u308b\u7d66\u4e0e\u306b\u4fc2\u308b\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u306e\u6982\u8981\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/kokugai\/index.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u7b49\u306e\u9069\u7528\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u56fd\u5916\u6276\u990a\u89aa\u65cf\u3092\u6301\u3064\u5916\u56fd\u4eba\u306e\u5e74\u672b\u8abf\u6574\u306b\u3064\u3044\u3066<\/h3>\n<p><span style=\"background-color: 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