{"id":51018,"date":"2022-01-21T10:01:17","date_gmt":"2022-01-21T01:01:17","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=51018"},"modified":"2025-12-24T15:03:41","modified_gmt":"2025-12-24T06:03:41","slug":"%e8%b3%9e%e4%b8%8e%e3%81%8b%e3%82%89%e4%bd%8f%e6%b0%91%e7%a8%8e%e3%81%af%e5%a4%a9%e5%bc%95%e3%81%8d%e3%81%95%e3%82%8c%e3%82%8b%ef%bc%9f%e6%89%8b%e5%8f%96%e3%82%8a%e9%87%91%e9%a1%8d%e3%81%ae%e8%a8%88","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/51018\/","title":{"rendered":"\u8cde\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u306f\u5929\u5f15\u304d\u3055\u308c\u308b\uff1f\u624b\u53d6\u308a\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3082\u7d39\u4ecb"},"content":{"rendered":"<p>\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09\u3092\u3082\u3089\u3063\u305f\u969b\u306b\u3001\u624b\u53d6\u308a\u984d\u304c\u601d\u3063\u305f\u3088\u308a\u5c11\u306a\u304f\u611f\u3058\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p>\u8cde\u4e0e\u652f\u7d66\u984d\u306b\u5bfe\u3057\u3066\u63a7\u9664\u91d1\u984d\u304c\u591a\u304b\u3063\u305f\u304b\u3089\u3060\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u7d66\u4e0e\u3067\u306f\u63a7\u9664\u3055\u308c\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u3082\u8cde\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u4eca\u56de\u306f\u8cde\u4e0e\u304b\u3089\u306e\u63a7\u9664\u91d1\u984d\u3001\u624b\u53d6\u308a\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u624b\u53d6\u308a\u984d\u306f\u6276\u990a\u5bb6\u65cf\u306e\u4eba\u6570\u3067\u5909\u308f\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\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\/8502\/?provider=pa_basic&provider_info=cv.51018.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\/07\/minibook_bonus_resident_tax_income_calculation.jpg\" 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>\u8cde\u4e0e\u306e\u4f4f\u6c11\u7a0e\u30fb\u624b\u53d6\u308a\u8a08\u7b97\u30b7\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u8cde\u4e0e \u4f4f\u6c11\u7a0e\u300d\u300c\u30dc\u30fc\u30ca\u30b9\u304b\u3089\u5f15\u304b\u308c\u308b\u3082\u306e\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><\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09\u304b\u3089\u4f4f\u6c11\u7a0e\u306f\u5f15\u304b\u308c\u306a\u3044<\/h2>\n<p><strong>\u4f4f\u6c11\u7a0e\u306f\u3001\u524d\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\u57fa\u306b\u8a08\u7b97\u3055\u308c\u305f\u770c\u6c11\u7a0e\u3068\u5e02\u6c11\u7a0e\u3092\u5408\u308f\u305b\u305f\u7a0e\u91d1\u3067\u3059\u3002<\/strong><\/p>\n<p>\u7d66\u4e0e\u652f\u6255\u8005\u3067\u3042\u308b\u4f1a\u793e\u306f\u3001\u305d\u306e\u4f4f\u6c11\u7a0e\u3092\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u3042\u308b\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u308a\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3107\/\" data-internallinksmanager029f6b8e52c=\"547\" title=\"\u7279\u5225\u5fb4\u53ce\">\u7279\u5225\u5fb4\u53ce<\/a>\u300d\u3068\u3044\u3046\u5236\u5ea6\u306b\u3088\u308a\u3001\u6bce\u5e746\u6708\u304b\u3089\u7fcc\u5e745\u6708\u307e\u3067\u306e\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u7d66\u4e0e\u5929\u5f15\u304d\u3057\u3066\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u306e\u3088\u3046\u306b\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u5236\u5ea6\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5fb4\u53ce\u3059\u308b\u5236\u5ea6\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8cde\u4e0e\u304b\u3089\u306f\u4f4f\u6c11\u7a0e\u306f\u5f15\u304b\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h2>\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09\u306e\u624b\u53d6\u308a\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p><strong>\u8cde\u4e0e\u306e\u624b\u53d6\u308a\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u652f\u7d66\u984d\u304b\u3089\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u6c42\u3081\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8a08\u7b97\u65b9\u6cd5\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\"><strong>\u8cde\u4e0e\u306e\u624b\u53d6\u308a\u91d1\u984d\uff1d\u8cde\u4e0e\u652f\u7d66\u984d\uff0d\uff08\u5065\u5eb7\u4fdd\u967a\u6599\uff0b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1932\/\" data-internallinksmanager029f6b8e52c=\"513\" title=\"\u4ecb\u8b77\u4fdd\u967a\u6599\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/a>\uff08\u203b\uff09\uff0b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"525\" title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a>\u6599\uff0b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u6599\uff0b\u6240\u5f97\u7a0e\uff09<\/strong><\/div>\n<p>\uff08\u203b\uff0940\u6b73\u4ee5\u4e0a\u306e\u4eba\u306f\u3001\u4ecb\u8b77\u4fdd\u967a\u6599\u3082\u63a7\u9664\u984d\u306b\u542b\u3081\u307e\u3059\u3002<\/p>\n<h2>\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09\u304b\u3089\u5f15\u304b\u308c\u308b\u7a0e\u91d1<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cde\u4e0e\u304b\u3089\u5f15\u304b\u308c\u308b\u91d1\u984d\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u3068\u7a0e\u91d1\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u4e00\u822c\u7684\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u4fdd\u967a\u6599\u3084\u7a0e\u91d1\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5065\u5eb7\u4fdd\u967a\u6599<\/li>\n<li>\u4ecb\u8b77\u4fdd\u967a\u6599\uff0840\u6b73\u4ee5\u4e0a\u306e\u4eba\uff09<\/li>\n<li>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/li>\n<li>\u96c7\u7528\u4fdd\u967a\u6599<\/li>\n<li>\u6240\u5f97\u7a0e<\/li>\n<\/ul>\n<p>\u8cde\u4e0e\u306e\u652f\u7d66\u984d\u304b\u3089\u3053\u308c\u3089\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u304f\u3068\u624b\u53d6\u308a\u984d\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5065\u5eb7\u4fdd\u967a\u6599<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u4e00\u3064\u3067\u3001\u4ed5\u4e8b\u4ee5\u5916\u3067\u75c5\u6c17\u3084\u30b1\u30ac\u3092\u3057\u305f\u3068\u304d\u3084\u3001\u51fa\u7523\u3001\u4f11\u696d\u3001\u6b7b\u4ea1\u3068\u3044\u3063\u305f\u4e0d\u6e2c\u306e\u4e8b\u614b\u306b\u5099\u3048\u308b\u305f\u3081\u306e\u533b\u7642\u4fdd\u967a\u5236\u5ea6\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u88ab\u4fdd\u967a\u8005\u304c\u7d0d\u3081\u308b\u4fdd\u967a\u6599\u3067\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u203b\u8a08\u7b97\u5f0f<\/strong><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 2em;\"><strong>\u5065\u5eb7\u4fdd\u967a\u6599\uff1d\u8cde\u4e0e\u652f\u7d66\u984d\uff081,000\u5186\u672a\u6e80\u5207\u6368\u3066\uff09\u00d7\u5065\u5eb7\u4fdd\u967a\u6599\u7387\u00d71\/2<\/strong><\/div>\n<p>\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u8a08\u7b97\u65b9\u6cd5\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002\u4fdd\u967a\u6599\u306f\u4e8b\u696d\u4e3b\u3068\u5f93\u696d\u54e1\u30671\/2\u305a\u3064\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8a08\u7b97\u5f0f\u306e\u6700\u5f8c\u30671\/2\u3092\u4e57\u3058\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5065\u5eb7\u4fdd\u967a\u6599\u7387\u306f\u3001\u52a0\u5165\u3057\u3066\u3044\u308b\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u3067\u3042\u308b\u304b\u3084\u52e4\u52d9\u5730\u304c\u3069\u306e\u90fd\u9053\u5e9c\u770c\u306b\u3042\u308b\u304b\u306b\u3088\u3063\u3066\u9055\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f\u52a0\u5165\u3057\u3066\u3044\u308b\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306a\u3069\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/g7\/cat330\/sb3130\/r3\/20205\/\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c3\u5e74\u5ea6\u90fd\u9053\u5e9c\u770c\u5358\u4f4d\u4fdd\u967a\u6599\u7387\uff5c\u5354\u4f1a\u3051\u3093\u307d<\/a><\/p>\n<h3>\u4ecb\u8b77\u4fdd\u967a\u6599<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ecb\u8b77\u4fdd\u967a\u6599\uff08\u793e\u4f1a\u4fdd\u967a\u6599\uff09\u306f\u300140\u6b73\u4ee5\u4e0a\u306e\u5065\u5eb7\u4fdd\u967a\u306e\u52a0\u5165\u8005\u304c\u5065\u5eb7\u4fdd\u967a\u6599\u3068\u5408\u308f\u305b\u3066\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u4fdd\u967a\u6599\u3067\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u203b\u8a08\u7b97\u5f0f<\/strong><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 2em;\"><strong>\u4ecb\u8b77\u4fdd\u967a\u6599\uff1d\u8cde\u4e0e\u652f\u7d66\u984d\uff081,000\u5186\u672a\u6e80\u5207\u6368\u3066\uff09\u00d7\u4ecb\u8b77\u4fdd\u967a\u6599\u7387\u00d71\/2<\/strong><\/div>\n<p>\u4ecb\u8b77\u4fdd\u967a\u6599\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u8a08\u7b97\u65b9\u6cd5\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002\u4fdd\u967a\u6599\u306f\u4e8b\u696d\u4e3b\u3068\u5f93\u696d\u54e1\u30671\/2\u305a\u3064\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8a08\u7b97\u5f0f\u306e\u6700\u5f8c\u30671\/2\u3092\u4e57\u3058\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u4ecb\u8b77\u4fdd\u967a\u6599\u7387\u306f\u3001\u52a0\u5165\u3057\u3066\u3044\u308b\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u3084\u52e4\u52d9\u5730\u304c\u3069\u306e\u90fd\u9053\u5e9c\u770c\u306b\u3042\u308b\u304b\u306b\u3088\u3063\u3066\u9055\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8a73\u7d30\u306f\u52a0\u5165\u3057\u3066\u3044\u308b\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306a\u3069\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/g3\/cat330\/1995-298\/\" target=\"_blank\" rel=\"noopener\">\u5354\u4f1a\u3051\u3093\u307d\u306e\u4ecb\u8b77\u4fdd\u967a\u6599\u7387\u306b\u3064\u3044\u3066\uff5c\u5354\u4f1a\u3051\u3093\u307d<\/a><\/p>\n<h3>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff08\u793e\u4f1a\u4fdd\u967a\u6599\uff09\u306f\u3001\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306a\u3069\u304c\u52a0\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u516c\u7684\u5e74\u91d1\u5236\u5ea6\u306b\u304b\u304b\u308b\u4fdd\u967a\u6599\u3067\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u203b\u8a08\u7b97\u5f0f<\/strong><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 2em;\"><strong>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff1d\u8cde\u4e0e\u652f\u7d66\u984d\uff081,000\u5186\u672a\u6e80\u5207\u6368\u3066\uff09\u00d7\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u7387\u00d71\/2<\/strong><\/div>\n<p>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u8a08\u7b97\u65b9\u6cd5\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002\u4fdd\u967a\u6599\u306f\u4e8b\u696d\u4e3b\u3068\u5f93\u696d\u54e1\u30671\/2\u305a\u3064\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8a08\u7b97\u5f0f\u306e\u6700\u5f8c\u30671\/2\u3092\u4e57\u3058\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u7387\u306f\u3001\u4ee5\u524d\u306f\u6bce\u5e74\u6539\u5b9a\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u5e73\u621029\u5e749\u6708\u5206\u4ee5\u964d\u306f\u300c18.3%\u300d\u3067\u56fa\u5b9a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8a73\u7d30\u306f\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306a\u3069\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/hokenryo\/ryogaku\/ryogakuhyo\/20200825.files\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c2\u5e749\u6708\u5206\uff0810\u6708\u7d0d\u4ed8\u5206\uff09\u304b\u3089\u306e\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u984d\u8868\uff08\u4ee4\u548c3\u5e74\u5ea6\u7248\uff09\uff5c\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb<\/a><\/p>\n<h3>\u96c7\u7528\u4fdd\u967a\u6599<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96c7\u7528\u4fdd\u967a\u6599\uff08\u793e\u4f1a\u4fdd\u967a\u6599\uff09\u306f\u3001\u5f93\u696d\u54e1\u306e\u5931\u696d\u3001\u80b2\u5150\u4f11\u696d\u3001\u6559\u80b2\u8a13\u7df4\u3092\u53d7\u3051\u308b\u969b\u306a\u3069\u306b\u7d66\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u4eba\u304c\u652f\u6255\u3046\u4fdd\u967a\u6599\u3067\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u203b\u8a08\u7b97\u5f0f<\/strong><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 2em;\"><strong>\u96c7\u7528\u4fdd\u967a\u6599\uff1d\u8cde\u4e0e\u652f\u7d66\u984d\u00d7\u96c7\u7528\u4fdd\u967a\u6599<\/strong><\/div>\n<p>\u96c7\u7528\u4fdd\u967a\u6599\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u8a08\u7b97\u65b9\u6cd5\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306f\u3001\u4e8b\u696d\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u3001\u52b4\u50cd\u8005\u306e\u8ca0\u62c5\u5206\u3068\u4e8b\u696d\u4e3b\u306e\u8ca0\u62c5\u5206\u3082\u7570\u306a\u308a\u307e\u3059\u3002<\/strong>\u8a73\u7d30\u306f\u4e0b\u8a18\u306e\u96c7\u7528\u4fdd\u967a\u6599\u7387\u8868\u3067\u78ba\u8a8d\u3057\u3066\u4e0b\u3055\u3044\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-51019\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/01\/image1-1.png\" alt=\"\u96c7\u7528\u4fdd\u967a\u6599\u7387\u8868\" width=\"722\" height=\"487\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/01\/image1-1.png 722w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/01\/image1-1-300x202.png 300w\" sizes=\"auto, (max-width: 722px) 100vw, 722px\" \/><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/hokenryo\/ryogaku\/ryogakuhyo\/20200825.files\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c2\u5e74\u5206\uff0810\u6708\u7d0d\u4ed8\u5206\uff09\u304b\u3089\u306e\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u984d\u8868\uff08\u4ee4\u548c3\u5e74\u5ea6\u7248\uff09\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h3>\u6240\u5f97\u7a0e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306f\u3001\u8cde\u4e0e\u652f\u7d66\u984d\u304b\u3089\u5404\u4fdd\u967a\u6599\u3092\u5dee\u3057\u5f15\u304d\u3001\u8cde\u4e0e\u306b\u5bfe\u3059\u308b<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\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u306f\u3001\u8cde\u4e0e\u304c\u652f\u7d66\u3055\u308c\u308b\u524d\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u3068\u6276\u990a\u4eba\u6570\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p><strong>\u203b\u8a08\u7b97\u5f0f<\/strong><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 2em;\"><strong>\u6240\u5f97\u7a0e\uff1d\uff5b\u8cde\u4e0e\u652f\u7d66\u984d\uff0d\uff08\u5065\u5eb7\u4fdd\u967a\u6599\uff0b\u4ecb\u8b77\u4fdd\u967a\u6599\uff0b\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff0b\u96c7\u7528\u4fdd\u967a\u6599\uff09\uff5d\u00d7\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387<\/strong><\/div>\n<p>\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u3066\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.google.com\/url?q=https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2020\/data\/15-16.pdf&amp;sa=D&amp;source=docs&amp;ust=1642584704945258&amp;usg=AOvVaw3LisUa-vxRoFK6Ydes-Cgq\" target=\"_blank\" rel=\"noopener\">\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee4\u548c3\u5e74\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u30dc\u30fc\u30ca\u30b9\u306e\u624b\u53d6\u308a\u306b\u3064\u3044\u3066\u6276\u990a\u5bb6\u65cf\u3054\u3068\u306e\u5177\u4f53\u4f8b<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u8cde\u4e0e\u306e\u624b\u53d6\u308a\u984d\u306b\u3064\u3044\u3066\u3001\u72ec\u8eab\u306e\u5834\u5408\u3001\u6276\u990a\u5bb6\u65cf\u304c\u3044\u308b\u5834\u5408\u3068\u5206\u3051\u3066\u5177\u4f53\u7684\u306a\u8a08\u7b97\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u72ec\u8eab\u306e\u5834\u5408<\/h3>\n<p>\u6700\u521d\u306f\u3001\u72ec\u8eab\u306e\u65b9\u306e\u8cde\u4e0e\u306e\u8a08\u7b97\u4f8b\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u8a08\u7b97\u4f8b\uff1a\u4f1a\u793e\u54e1A\u3055\u3093\u306e\u5834\u5408\u3011<\/strong><\/p>\n<ul>\n<li>\u8cde\u4e0e\u984d\uff1a500,000\u5186<\/li>\n<li>\u524d\u6708\u306e\u7d66\u4e0e\u984d\uff1a300,000\u5186\uff08\u5065\u5eb7\u4fdd\u967a\u659914,760\u5186\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u659927,450\u5186\u3001\u96c7\u7528\u4fdd\u967a\u6599900\u5186\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5408\u8a0843,110\u5186\uff09<\/li>\n<li>\u52e4\u52d9\u5148\uff1a\u6771\u4eac\u90fd\u5185\u306e\u88fd\u9020\u696d<\/li>\n<li>\u5065\u5eb7\u4fdd\u967a\u52a0\u5165\u5148\uff1a\u5354\u4f1a\u3051\u3093\u307d\uff08\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\uff09<\/li>\n<li>\u5e74\u9f62\uff1a35\u6b73<\/li>\n<li>\u6276\u990a\u5bb6\u65cf\uff1a\u306a\u3057<\/li>\n<\/ul>\n\n<table id=\"tablepress-193\" class=\"tablepress tablepress-id-193 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u652f\u7d66\u5185\u8a33<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u63a7\u9664\u5185\u8a33<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td rowspan=\"5\" class=\"column-1\">\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09<\/td><td rowspan=\"5\" class=\"column-2\">500,000\u5186\u3000<\/td><td class=\"column-3\">\u5065\u5eb7\u4fdd\u967a\u6599<\/td><td class=\"column-4\">24,600\u5186<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-3\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/td><td class=\"column-4\">0\u5186<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-3\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/td><td class=\"column-4\">45,750\u5186<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-3\">\u96c7\u7528\u4fdd\u967a\u6599<\/td><td class=\"column-4\">1,500\u5186<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-3\">\u6240\u5f97\u7a0e<\/td><td class=\"column-4\">26,228\u5186<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">\u652f\u7d66\u984d\u8a08<\/td><td class=\"column-2\">500,000\u5186<\/td><td class=\"column-3\">\u63a7\u9664\u984d\u8a08<\/td><td class=\"column-4\">98,078\u5186<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\"><\/td><td class=\"column-2\"><\/td><td class=\"column-3\">\u5dee\u5f15\u652f\u7d66\u984d<\/td><td class=\"column-4\">401,922\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-193 from cache -->\n<p><strong>\u652f\u7d66\u3055\u308c\u305f\u8cde\u4e0e\u984d\u304c\u6a19\u6e96\u8cde\u4e0e\u984d\u3068\u306a\u308a\u3001\u305d\u306e\u6a19\u6e96\u8cde\u4e0e\u984d\u306b\u5065\u5eb7\u4fdd\u967a\u6599\u7387\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u7387\u3092\u4e57\u3058\u3066\u5065\u5eb7\u4fdd\u967a\u6599\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8a08\u7b97\u4f8b\u3067\u306f\u3001\u5e74\u9f62\u304c35\u6b73\u306e\u305f\u3081\u3001\u4ecb\u8b77\u4fdd\u967a\u6599\u306f\u63a7\u9664\u5bfe\u8c61\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u96c7\u7528\u4fdd\u967a\u6599\u306f\u3001\u6a19\u6e96\u8cde\u4e0e\u984d\u3067\u306f\u306a\u304f\u3001\u8cde\u4e0e\u652f\u7d66\u984d\u3092\u4f7f\u7528\u3057\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u652f\u7d66\u984d\u304b\u3089\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u3001\u96c7\u7528\u4fdd\u967a\u6599\u3001\u6240\u5f97\u7a0e\u3092\u63a7\u9664\u3057\u305f\u984d\u304c\u5dee\u5f15\u652f\u7d66\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6276\u990a\u5bb6\u65cf\u304c\u4e00\u4eba\u306e\u5834\u5408<\/h3>\n<p>\u6b21\u306b\u3001\u6276\u990a\u5bb6\u65cf\u304c\u4e00\u4eba\u306e\u5834\u5408\u306e\u8cde\u4e0e\u306e\u8a08\u7b97\u4f8b\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u8a08\u7b97\u4f8b\uff1a\u4f1a\u793e\u54e1B\u3055\u3093\u306e\u5834\u5408\u3011<\/strong><\/p>\n<ul>\n<li>\u8cde\u4e0e\u984d\uff1a500,000\u5186<\/li>\n<li>\u524d\u6708\u306e\u7d66\u4e0e\u984d\uff1a300,000\u5186\uff08\u5065\u5eb7\u4fdd\u967a\u659914,760\u5186\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u659927,450\u5186\u3001\u96c7\u7528\u4fdd\u967a\u6599900\u5186\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5408\u8a0843,110\u5186\uff09<\/li>\n<li>\u52e4\u52d9\u5148\uff1a\u6771\u4eac\u90fd\u5185\u306e\u88fd\u9020\u696d<\/li>\n<li>\u5065\u5eb7\u4fdd\u967a\u52a0\u5165\u5148\uff1a\u5354\u4f1a\u3051\u3093\u307d\uff08\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\uff09<\/li>\n<li>\u5e74\u9f62\uff1a43\u6b73<\/li>\n<li>\u6276\u990a\u5bb6\u65cf\uff1a1\u4eba<\/li>\n<\/ul>\n\n<table id=\"tablepress-192\" class=\"tablepress tablepress-id-192 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u652f\u7d66\u5185\u8a33<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u63a7\u9664\u5185\u8a33<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td rowspan=\"5\" class=\"column-1\">\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09<\/td><td rowspan=\"5\" class=\"column-2\">500,000\u5186\u3000<\/td><td class=\"column-3\">\u5065\u5eb7\u4fdd\u967a\u6599<\/td><td class=\"column-4\">24,600\u5186<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-3\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/td><td class=\"column-4\">4,500\u5186<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-3\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/td><td class=\"column-4\">45,750\u5186<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-3\">\u96c7\u7528\u4fdd\u967a\u6599<\/td><td class=\"column-4\">1,500\u5186<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-3\">\u6240\u5f97\u7a0e<\/td><td class=\"column-4\">17,301\u5186<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">\u652f\u7d66\u984d\u8a08<\/td><td class=\"column-2\">500,000\u5186<\/td><td class=\"column-3\">\u63a7\u9664\u984d\u8a08<\/td><td class=\"column-4\">93,651\u5186<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\"><\/td><td class=\"column-2\"><\/td><td class=\"column-3\">\u5dee\u5f15\u652f\u7d66\u984d<\/td><td class=\"column-4\">406,349\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-192 from cache -->\n<p><strong>\u652f\u7d66\u3055\u308c\u305f\u8cde\u4e0e\u984d\u304c\u6a19\u6e96\u8cde\u4e0e\u984d\u3068\u306a\u308a\u3001\u305d\u306e\u6a19\u6e96\u8cde\u4e0e\u984d\u306b\u5065\u5eb7\u4fdd\u967a\u6599\u7387\u3001\u4ecb\u8b77\u4fdd\u967a\u6599\u7387\uff08\u5e74\u9f62\u304c40\u6b73\u4ee5\u4e0a\u306a\u306e\u3067\u5bfe\u8c61\uff09\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u7387\u3092\u4e57\u3058\u3066\u5065\u5eb7\u4fdd\u967a\u6599\u3001\u4ecb\u8b77\u4fdd\u967a\u6599\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u96c7\u7528\u4fdd\u967a\u6599\u306f\u3001\u6a19\u6e96\u8cde\u4e0e\u984d\u3067\u306f\u306a\u304f\u3001\u8cde\u4e0e\u652f\u7d66\u984d\u3092\u4f7f\u7528\u3057\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306f\u6276\u990a\u5bb6\u65cf\u304c1\u4eba\u3044\u308b\u305f\u3081\u3001\u6276\u990a\u5bb6\u65cf\u304c\u3044\u306a\u3044\u5834\u5408\u3068\u6bd4\u8f03\u3057\u3066\u6240\u5f97\u7a0e\u304c\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u652f\u7d66\u984d\u304b\u3089\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u3001\u4ecb\u8b77\u4fdd\u967a\u6599\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u3001\u96c7\u7528\u4fdd\u967a\u6599\u3001\u6240\u5f97\u7a0e\u3092\u63a7\u9664\u3057\u305f\u984d\u304c\u5dee\u5f15\u652f\u7d66\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6276\u990a\u5bb6\u65cf\u304c\u4e8c\u4eba\u306e\u5834\u5408<\/h3>\n<p>\u6700\u5f8c\u306b\u3001\u6276\u990a\u5bb6\u65cf\u304c\u4e8c\u4eba\u306e\u5834\u5408\u306e\u8cde\u4e0e\u306e\u8a08\u7b97\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u8a08\u7b97\u4f8b\uff1a\u4f1a\u793e\u54e1C\u3055\u3093\u306e\u5834\u5408\u3011<\/strong><\/p>\n<ul>\n<li>\u8cde\u4e0e\u984d\uff1a500,000\u5186<\/li>\n<li>\u524d\u6708\u306e\u7d66\u4e0e\u984d\uff1a300,000\u5186\uff08\u5065\u5eb7\u4fdd\u967a\u659914,760\u5186\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u659927,450\u5186\u3001\u96c7\u7528\u4fdd\u967a\u6599900\u5186\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5408\u8a0843,110\u5186\uff09<\/li>\n<li>\u52e4\u52d9\u5148\uff1a\u6771\u4eac\u90fd\u5185\u306e\u88fd\u9020\u696d<\/li>\n<li>\u5065\u5eb7\u4fdd\u967a\u52a0\u5165\u5148\uff1a\u5354\u4f1a\u3051\u3093\u307d\uff08\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\uff09<\/li>\n<li>\u5e74\u9f62\uff1a45\u6b73<\/li>\n<li>\u6276\u990a\u5bb6\u65cf\uff1a2\u4eba<\/li>\n<\/ul>\n\n<table id=\"tablepress-194\" class=\"tablepress tablepress-id-194 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u652f\u7d66\u5185\u8a33<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u63a7\u9664\u5185\u8a33<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td rowspan=\"5\" class=\"column-1\">\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09<\/td><td rowspan=\"5\" class=\"column-2\">500,000\u5186\u3000<\/td><td class=\"column-3\">\u5065\u5eb7\u4fdd\u967a\u6599<\/td><td class=\"column-4\">24,600\u5186<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-3\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/td><td class=\"column-4\">4,500\u5186<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-3\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/td><td class=\"column-4\">45,750\u5186<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-3\">\u96c7\u7528\u4fdd\u967a\u6599<\/td><td 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