{"id":51263,"date":"2022-02-04T17:34:16","date_gmt":"2022-02-04T08:34:16","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=51263"},"modified":"2025-10-31T10:52:14","modified_gmt":"2025-10-31T01:52:14","slug":"%e5%b9%b4%e5%8f%8e103%e4%b8%87%e4%bb%a5%e4%b8%8b%e3%81%ae%e5%a0%b4%e5%90%88%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%e4%b8%8d%e8%a6%81%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/51263\/","title":{"rendered":"\u5e74\u53ce123\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u5e74\u672b\u8abf\u6574\u306f\u5fc5\u8981\uff1f\u4e0d\u8981\uff1f"},"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\/48019\/?provider=pa_basic&provider_info=cv.51263.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    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data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u300d\u306f\u300148\u4e07\u5186\u304b\u308958\u4e07\u5186\u306b\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u300d\u306f65\u4e07\u5186\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3064\u307e\u308a\u3001<strong>58\u4e07\u5186\u306865\u4e07\u5186\u3092\u8db3\u3057\u305f123\u4e07\u5186<\/strong>\u304c\u3001\u63a7\u9664\u306b\u3088\u308a\u6240\u5f97\u7a0e\u304c\u30bc\u30ed\u3068\u306a\u308b\u984d\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u6708\u3005\u306e\u53ce\u5165\u304c\u4e00\u5b9a\u984d\u4ee5\u4e0b\u3067\u6e90\u6cc9\u5fb4\u53ce\u304c\u884c\u308f\u308c\u305f\u6708\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6240\u5f97\u7a0e\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u3068\u306a\u308b\u5e74\u53ce\u984d\u306f123\u4e07\u5186\u4ee5\u4e0b\u3067\u3059\u304c\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306f\u3001\u304a\u304a\u3088\u305d110\u4e07\u5186\uff08\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308b\uff09\u3092\u8d85\u3048\u308b\u3068\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u4f55\u3089\u304b\u306e\u7406\u7531\u306b\u3088\u308a\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u81ea\u5206\u3067\u5f79\u6240\u306b\u7533\u544a\u3057\u3001\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2025\/07taikou_gaiyou.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u306e\u6982\u8981\uff5c\u8ca1\u52d9\u7701<\/a>\u3001\u300c<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2025\/20241227taikou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u300d<\/a><\/p>\n<h2>\u5e74\u53ce123\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u5e74\u672b\u8abf\u6574\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/h2>\n<p>\u6240\u5f97\u7a0e\u306f\u5e74\u53ce123\u4e07\u5186\u4ee5\u4e0b\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u5e74\u672b\u8abf\u6574\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002 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href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u3067\u306f\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\u306b\u3064\u3044\u3066\u306f\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u3001\u5e74\u53ce\u304c123\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\u3067\u3082\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u5e74\u672b\u8abf\u6574\u306f\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u5f93\u696d\u54e1\u5168\u54e1\u306b\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\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\u3001\u307e\u305f\u306f12\u6708\u672b\u306e\u7d66\u4e0e\u304c\u78ba\u5b9a\u3059\u308b\u6642\u70b9\u3067\u52e4\u52d9\u3057\u3066\u3044\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u4eba<\/li>\n<li>\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u4eba\u3067\u3001\u5e74\u5185\u306e\u518d\u5c31\u8077\u304c\u898b\u8fbc\u307e\u308c\u306a\u3044\u4eba<\/li>\n<li>\u30a2\u30eb\u30d0\u30a4\u30c8\u3001\u30d1\u30fc\u30c8\u306a\u3069\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u4eba\u3067\u3001\u672c\u5e74\u306e\u5e74\u53ce\u304c123\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba<\/li>\n<li>\u6d77\u5916\u8ee2\u52e4\u306a\u3069\u3067\u975e\u5c45\u4f4f\u8005\uff08\u6d77\u5916\u306b1\u5e74\u4ee5\u4e0a\u5c45\u4f4f\u3059\u308b\u898b\u8fbc\u307f\uff09\u3068\u306a\u3063\u305f\u4eba<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<br \/>\n<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=340AC0000000033\" rel=\"noopener\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\uff08\u662d\u548c\u56db\u5341\u5e74\u6cd5\u5f8b\u7b2c\u4e09\u5341\u4e09\u53f7\uff09\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<br \/>\n<\/a><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=340AC0000000033\" rel=\"noopener\" target=\"_blank\">\u300c<\/a><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/103.pdf\" rel=\"noopener\" target=\"_blank\">\u2161\u5e74\u672b\u8abf\u6574\u3068\u306f \u300d<\/a><\/p>\n<h3>\u3072\u3068\u6708\u306e\u7d66\u4e0e\u304c8\u4e078000\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306a\u3069\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3092\u3082\u3068\u306b\u6bce\u6708\u306e\u53ce\u5165\u304b\u3089\u6982\u7b97\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u3068\u3057\u3066\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u306f\u6708\u3042\u305f\u308a8\u4e078,000\u5186\u3092\u57fa\u6e96\u3068\u3057\u3066\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u901a\u308a\u3001\u6708\u3005\u306e\u53ce\u5165\u304c8\u4e078000\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u306f0\u5186\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u4e00\u6708\u306e\u7d66\u4e0e\u304c8\u4e078000\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u6e90\u6cc9\u5fb4\u53ce\u304c\u3055\u308c\u305a\u3001\u5e74\u672b\u8abf\u6574\u306f\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u53ce123\u4e07\u5186\u4ee5\u4e0b\u306e\u5e74\u672b\u8abf\u6574\u3067\u6ce8\u610f\u3059\u308b\u70b9<\/h2>\n<p>\u5e74\u53ce123\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u3088\u3046\u306b\u50cd\u3044\u3066\u3044\u308b\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u5224\u65ad\u3092\u9593\u9055\u3048\u3066\u3057\u307e\u3046\u3068\u3001\u7a0e\u91d1\u3092\u591a\u304f\u6255\u3063\u305f\u307e\u307e\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u3053\u3067\u306f\u5e74\u53ce123\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u3001\u5e74\u672b\u8abf\u6574\u3067\u6ce8\u610f\u3059\u308b\u70b9\u3092\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>2\u3064\u4ee5\u4e0a\u306e\u52e4\u52d9\u5148\u304b\u3089\u7d66\u4e0e\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u306a\u3069\u3067\u50cd\u304f\u5834\u5408\u3001\u3044\u304f\u3064\u304b\u306e\u52e4\u52d9\u5148\u3092\u639b\u3051\u6301\u3061\u3057\u3066\u50cd\u3044\u3066\u3044\u308b\u4eba\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u5e74\u672b\u8abf\u6574\u306f1\u3064\u306e\u52e4\u52d9\u5148\u3067\u3057\u304b\u884c\u3048\u307e\u305b\u3093\u30022\u3064\u4ee5\u4e0a\u306e\u52e4\u52d9\u5148\u304b\u3089\u7d66\u4e0e\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u901a\u5e38\u3001\u4e00\u756a\u53ce\u5165\u306e\u591a\u3044\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u305d\u308c\u4ee5\u5916\u306e\u52e4\u52d9\u5148\u306e\u53ce\u5165\u306b\u3064\u3044\u3066\u306f\u3069\u3046\u3057\u305f\u3089\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u52e4\u52d9\u5148\u3059\u3079\u3066\u306e\u53ce\u5165\u306e\u5408\u8a08\u304c123\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u5e74\u672b\u8abf\u6574\u3092\u3057\u305f\u52e4\u52d9\u5148\u4ee5\u5916\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/b><br \/>\n\u5e74\u672b\u8abf\u6574\u3092\u3057\u305f\u52e4\u52d9\u5148\u4ee5\u5916\u306b\u3082\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u3066\u3044\u308b\u52e4\u52d9\u5148\u304c\u3042\u308b\u5834\u5408\u3001\u672c\u6765\u3088\u308a\u3082\u591a\u304f\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u3092\u53d7\u3051\u53d6\u308a\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u591a\u3081\u306b\u652f\u6255\u3063\u305f\u5206\u3092\u8fd4\u91d1\uff08\u9084\u4ed8\uff09\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<li><b>\u5e74\u672b\u8abf\u6574\u3092\u3057\u305f\u52e4\u52d9\u5148\u4ee5\u5916\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408<\/b><br \/>\n\u3069\u3053\u304b\u3089\u3082\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u3082\u3068\u3082\u3068\u975e\u8ab2\u7a0e\u3067\u3042\u308b\u305f\u3081\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u8907\u6570\u306e\u52e4\u52d9\u5148\u3092\u639b\u3051\u6301\u3061\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u53ce\u5165\u306e\u7ba1\u7406\u3092\u3057\u3063\u304b\u308a\u884c\u3044\u3001\u9593\u9055\u3044\u306e\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u52e4\u52d9\u5148\u306e\u4f1a\u793e\u3067\u5e74\u672b\u8abf\u6574\u3067\u304d\u306a\u3044\u5834\u5408<\/h3>\n<p>\u5e74\u53ce123\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u306e\u306f\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u6761\u4ef6<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u4eba<\/li>\n<li>2\u3064\u4ee5\u4e0a\u306e\u52e4\u52d9\u5148\u3067\u50cd\u3044\u3066\u304a\u308a\u3001\u4ed6\u306e\u52e4\u52d9\u5148\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u4eba<\/li>\n<li>\u65e5\u96c7\u3044\u52b4\u50cd\u8005\u306a\u3069\u3001\u7d99\u7d9a\u3057\u3066\u4e00\u3064\u306e\u52e4\u52d9\u5148\u306b\u52e4\u52d9\u3057\u306a\u3044\u4eba<\/li>\n<li>\u707d\u5bb3\u306a\u3069\u306e\u88ab\u5bb3\u306b\u3088\u308a\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u7336\u4e88\u3084\u9084\u4ed8\u3092\u53d7\u3051\u305f\u4eba<\/li>\n<\/ul>\n<\/div>\n<p>\u3067\u306f\u3001\u4e0a\u8a18\u306e\u7406\u7531\u306b\u3088\u308a\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u3055\u308c\u306a\u3044\u4eba\u306f\u3069\u3046\u3057\u305f\u3089\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u63d0\u51fa\u3057\u305f\u5834\u5408\u3088\u308a\u3082\u9ad8\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u53ce\u5165\u3092\u4f4e\u304f\u6291\u3048\u3066\u3082\u8ab2\u7a0e\u3055\u308c\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u53d7\u3051\u53d6\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u3082\u3068\u306b\u5e74\u660e\u3051\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3001\u7d0d\u3081\u3059\u304e\u305f\u7a0e\u91d1\u3092\u9084\u4ed8\u3057\u3066\u3082\u3089\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>2\u3064\u4ee5\u4e0a\u306e\u52e4\u52d9\u5148\u3067\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u524d\u8ff0\u3057\u305f\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\u65e5\u96c7\u3044\u52b4\u50cd\u8005\u306e\u5834\u5408\u3001\u5e74\u53ce\u306e\u5408\u8a08\u304c123\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u6240\u5f97\u7a0e\u306f\u975e\u8ab2\u7a0e\u3067\u3042\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u306a\u3069\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u88ab\u707d\u3057\u3066\u707d\u5bb3\u6e1b\u514d\u6cd5\u306e\u9069\u7528\u3092\u7533\u8acb\u3057\u3001\u3059\u3067\u306b\u6240\u5f97\u7a0e\u306e\u6e1b\u514d\u3084\u9084\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u6240\u5f97\u7a0e\u306a\u3069\u306e\u7cbe\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/103.pdf\" rel=\"noopener\" target=\"_blank\">\u2161 \u5e74\u672b\u8abf\u6574\u3068\u306f<\/a>\u300d<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2024\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81\u3001\u300c<\/a><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2024\/data\/01-07.pdf\" rel=\"noopener\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u4ee4\u548c7\u5e74\u5206\uff09\u300d<br \/>\n<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/saigai\/8003.htm\" rel=\"noopener\" target=\"_blank\">No.8003 \u7d66\u4e0e\u30fb\u516c\u7684\u5e74\u91d1\u7b49\u53ca\u3073\u5831\u916c\u7b49\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u65b9\u304c\u707d\u5bb3\u3092\u53d7\u3051\u305f\u3068\u304d\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u7336\u4e88\u53ca\u3073\u9084\u4ed8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5e74\u53ce123\u4e07\u5186\u4ee5\u4e0b\u3067\u5e74\u672b\u8abf\u6574\u304c\u5fc5\u8981\u306a\u5834\u5408\u3067\u3001\u5e74\u672b\u8abf\u6574\u3092\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce123\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u5e74\u672b\u8abf\u6574\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3067\u3042\u308a\u306a\u304c\u3089\u3001\u5e74\u672b\u8abf\u6574\u3092\u5fd8\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5bfe\u5fdc\u304c\u5fc5\u8981\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/b><\/span>\u3082\u3068\u3082\u3068\u3001\u6e90\u6cc9\u5fb4\u53ce\u3068\u5e74\u672b\u8abf\u6574\u306f\u5f93\u696d\u54e1\u3067\u306f\u306a\u304f\u4f1a\u793e\u5074\u306e\u7fa9\u52d9\u3067\u3059\u3002\u7fcc\u5e74\u306e1\u6708\u672b\u307e\u3067\u306b\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u3001\u7a0e\u52d9\u7f72\u3084\u5e02\u533a\u753a\u6751\u306b\u95a2\u4fc2\u66f8\u985e\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7e70\u308a\u8fd4\u3057\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4f1a\u793e\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5f93\u696d\u54e1\u306e\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u306b\u306a\u308b\u3068\u5f93\u696d\u54e1\u306b\u5411\u3051\u3066\u7533\u544a\u66f8\u3084\u95a2\u4fc2\u66f8\u985e\u306e\u63d0\u51fa\u3092\u50ac\u4fc3\u3057\u307e\u3059\u3002\u305f\u3044\u3066\u3044\u306f\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u50ac\u4fc3\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5e74\u672b\u8abf\u6574\u3092\u5fd8\u308c\u308b\u3068\u3044\u3046\u4e8b\u614b\u306f\u56de\u907f\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002\u3057\u304b\u3057\u3001\u305d\u308c\u3067\u3082\u306a\u304a\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306b\u306f\u5e74\u672b\u8abf\u6574\u306f\u884c\u308f\u308c\u305a\u3001\u6e90\u6cc9\u5fb4\u53ce\u3067\u5fb4\u53ce\u3055\u308c\u305f\u4e0d\u6b63\u78ba\u306a\u7d0d\u7a0e\u984d\u306e\u307e\u307e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7533\u544a\u66f8\u306f\u63d0\u51fa\u3057\u3066\u3082\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u9805\u76ee\u306b\u3064\u3044\u3066\u306e\u66f8\u985e\u3092\u51fa\u3057\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u3001\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u306f\u884c\u308f\u308c\u307e\u3059\u304c\u63a7\u9664\u306f\u884c\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u57fa\u790e\u63a7\u9664<\/b><\/li>\n<li><b><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>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"64\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a><\/b><\/li>\n<li><b>\u6276\u990a\u63a7\u9664<\/b><\/li>\n<li><b>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664<\/b><\/li>\n<li><b><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1086\/\" data-internallinksmanager029f6b8e52c=\"45\" title=\"\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/b><\/li>\n<li><b><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52305\/\" data-internallinksmanager029f6b8e52c=\"58\" title=\"\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\">\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/b><\/li>\n<li><b><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/55826\/\" data-internallinksmanager029f6b8e52c=\"46\" title=\"\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08<\/a>\u7b49\u639b\u91d1\u63a7\u9664<\/b><\/li>\n<li><b><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" data-internallinksmanager029f6b8e52c=\"44\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/b><\/li>\n<li><b><a href=\"https:\/\/biz.moneyforward.com\/words\/1121\/\" data-internallinksmanager029f6b8e52c=\"209\" title=\"\u969c\u5bb3\u8005\u63a7\u9664\">\u969c\u5bb3\u8005\u63a7\u9664<\/a><\/b><\/li>\n<li><b>\u3072\u3068\u308a\u89aa\u63a7\u9664\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50299\/\" data-internallinksmanager029f6b8e52c=\"326\" title=\"\u5be1\u5a66\u63a7\u9664\">\u5be1\u5a66\u63a7\u9664<\/a><\/b><\/li>\n<li><b><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41370\/\" data-internallinksmanager029f6b8e52c=\"92\" title=\"\u52e4\u52b4\u5b66\u751f\u63a7\u9664\">\u52e4\u52b4\u5b66\u751f\u63a7\u9664<\/a><\/b><\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5e74\u672b\u8abf\u6574\u95a2\u4fc2\u306e\u66f8\u985e\u63d0\u51fa\u3092\u5fd8\u308c\u305f\u5834\u5408\u3001\u7a0e\u91d1\u3067\u640d\u3092\u3057\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/p>\n<p>\u3082\u3057\u3001\u95a2\u4fc2\u66f8\u985e\u3092\u63d0\u51fa\u3057\u5fd8\u308c\u305f\u3053\u3068\u306b\u6c17\u4ed8\u3044\u305f\u3089\u3001\u307e\u305a\u306f\u4f1a\u793e\u306b\u9023\u7d61\u3057\u307e\u3057\u3087\u3046\u30021\u6708\u672b\u306e\u671f\u9650\u306b\u5e74\u672b\u8abf\u6574\u306e\u4e8b\u52d9\u51e6\u7406\u3092\u9593\u306b\u5408\u308f\u305b\u308b\u305f\u3081\u306b\u3001\u5f93\u696d\u54e1\u304b\u3089\u4f1a\u793e\u3078\u306e\u63d0\u51fa\u671f\u9650\u3092\u65e9\u3081\u306b\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u307e\u3060\u5e74\u672b\u8abf\u6574\u304c\u7d42\u308f\u3063\u3066\u304a\u3089\u305a\u9593\u306b\u5408\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d42\u308f\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u671f\u9593\u306b\u4f59\u88d5\u304c\u3042\u308c\u3070\u3084\u308a\u76f4\u3057\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u5fc5\u305a\u53d7\u3051\u5165\u308c\u3066\u3082\u3089\u3048\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u304c\u3001\u307e\u305a\u306f\u76f8\u8ac7\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"background-color: 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class=\"summary-box\">\n<div class=\"summary-box__title\">\u5e74\u53ce123\u4e07\u5186\u3092\u8d85\u3048\u3066\u3082\u5e74\u672b\u8abf\u6574\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9<\/div>\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\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044<\/li>\n<li>1\u5e74\u9593\u306e\u7d66\u4e0e\u306e\u7dcf\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b<\/li>\n<li>\u5e74\u672b\u6642\u70b9\u3067\u5728\u7c4d\u3057\u3066\u3044\u306a\u3044<\/li>\n<li>\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u7336\u4e88\u307e\u305f\u306f\u9084\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044<\/h3>\n<p><span style=\"background-color: 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class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u6b7b\u4ea1\u306b\u3088\u308a\u9000\u8077\u3057\u305f\u4eba<\/li>\n<li>\u8457\u3057\u3044\u5fc3\u8eab\u306e\u969c\u5bb3\u306e\u305f\u3081\u9000\u8077\u3057\u305f\u4eba\u3067\u3001\u305d\u306e\u9000\u8077\u306e\u6642\u671f\u304b\u3089\u307f\u3066\u3001\u672c\u5e74\u4e2d\u306b\u518d\u5c31\u8077\u304c\u3067\u304d\u306a\u3044\u3068\u898b\u8fbc\u307e\u308c\u308b\u4eba<\/li>\n<li>12\u6708\u4e2d\u306b\u652f\u7d66\u671f\u306e\u5230\u6765\u3059\u308b\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u305f\u5f8c\u306b\u9000\u8077\u3057\u305f\u4eba<\/li>\n<li>\u3044\u308f\u3086\u308b\u30d1\u30fc\u30c8\u30bf\u30a4\u30de\u30fc\u3068\u3057\u3066\u50cd\u3044\u3066\u3044\u308b\u4eba\u306a\u3069\u304c\u9000\u8077\u3057\u305f\u5834\u5408\u3067\u3001\u672c\u5e74\u4e2d\u306b\u652f\u6255\u3092\u53d7\u3051\u308b\u7d66\u4e0e\u306e\u7dcf\u984d\u304c103\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u4eba\uff08\u9000\u8077\u5f8c\u672c\u5e74\u4e2d\u306b\u4ed6\u306e\u52e4\u52d9\u5148\u7b49\u304b\u3089\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u3092\u9664\u304d\u307e\u3059\u3002\uff09<\/li>\n<\/ol>\n<\/div>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<br \/>\n<\/a><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/103.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u2161\u3000\u5e74\u672b\u8abf\u6574\u3068\u306f\u300d<\/a><\/p>\n<h3>\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u7336\u4e88\u307e\u305f\u306f\u9084\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b<\/h3>\n<p>\u707d\u5bb3\u306b\u3088\u308b\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u4eba\u306e\u3046\u3061\u3001\u300c\u707d\u5bb3\u88ab\u5bb3\u8005\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306e\u6e1b\u514d\u3001\u5fb4\u53ce\u7336\u4e88\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306b\u3088\u308a\u3001\u7d66\u4e0e\u306b\u304b\u304b\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306a\u3089\u3073\u306b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u3092\u7336\u4e88\u3001\u307e\u305f\u306f\u9084\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/h2>\n<p>\u30a2\u30eb\u30d0\u30a4\u30c8\u304c\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002\u5404\u7533\u544a\u66f8\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u5148\u306f\u4e0b\u8a18\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09<\/a><\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/h3>\n<p>\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306e\u6709\u7121\u3068\u6276\u990a\u89aa\u65cf\u306e\u4eba\u6570\u3092\u628a\u63e1\u3059\u308b\u307b\u304b\u3001\u6276\u990a\u63a7\u9664\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3001\u305d\u306e\u4ed6\u306e\u5404\u7a2e\u63a7\u9664\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p>\u5e74\u306e\u6700\u521d\u306b\u63d0\u51fa\u3057\u305f\u7533\u544a\u66f8\u306e\u5185\u5bb9\u306b\u5909\u66f4\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u518d\u5ea6\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3001\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u306f\u6700\u65b0\u306e\u60c5\u5831\u306b\u306a\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u6b63\u3057\u3044\u5e74\u672b\u8abf\u6574\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/105.pdf\" rel=\"noopener\" target=\"_blank\">2\u3000\u5404\u7a2e\u63a7\u9664\u984d\u306e\u78ba\u8a8d<\/a>\u300d<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/107.pdf\" rel=\"noopener\" target=\"_blank\">2-3\u3000\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u53d7\u7406\u3068\u5185\u5bb9\u306e\u78ba\u8a8d\u300d<\/a><\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a08\u7b97\u660e\u7d30\u66f8<\/h3>\n<p>\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2481\/\" data-internallinksmanager029f6b8e52c=\"532\" title=\"\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/a>\u3068\u306f\u3001\u500b\u4eba\u304c\u5c45\u4f4f\u7528\u306e\u5bb6\u5c4b\u3092\u65b0\u7bc9\u3001\u53d6\u5f97\u3082\u3057\u304f\u306f\u5897\u6539\u7bc9\u7b49\u3057\u305f\u969b\u306b\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u53d6\u5f97\u306a\u3069\u306b\u969b\u3057\u3066\u501f\u308a\u5165\u308c\u305f\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\u3092\u3082\u3068\u306b\u3057\u3066\u8a08\u7b97\u3057\u305f\u984d\u3092\u3001\u5404\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/108.pdf\" rel=\"noopener\" target=\"_blank\">2-4\u3000\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306e\u53d7\u7406\u3068\u5185\u5bb9\u306e\u78ba\u8a8d\u300d<\/a><\/p>\n<h2>\u5e74\u53ce123\u4e07\u5186\u4ee5\u4e0b\u306e\u5e74\u672b\u8abf\u6574\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3092\u78ba\u8a8d\u3057\u3066\u304a\u3053\u3046\uff01<\/h2>\n<p><span style=\"background-color: 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   <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\/48019\/?provider=pa_basic&provider_info=cv.51263.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    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