{"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":"2026-09-15T17:02:03","modified_gmt":"2026-09-15T08:02:03","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\u5e74\u672b\u8abf\u6574\u306f\u5fc5\u8981\uff1f\u4e0d\u8981\uff1f178\u4e07\u5186\u306e\u58c1\u3082\u3042\u308f\u305b\u3066\u89e3\u8aac\u30102026\u5e74\u6700\u65b0\u3011"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u5e74\u53ce123\u4e07\u5186\u4ee5\u4e0b\u306e\u5e74\u672b\u8abf\u6574\u306f\u5fc5\u8981\uff1f<\/div>\n<p><strong>\u5e74\u53ce178\u4e07\u5186\u4ee5\u4e0b\u3067\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u3067\u3082\u3001\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\u306a\u3069\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u8005\u306b\u8a72\u5f53\u3059\u308c\u3070\u3001\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u4ee4\u548c8\u5e74\u30fb9\u5e74\u5206\u306e\u975e\u8ab2\u7a0e\u30e9\u30a4\u30f3\u306f178\u4e07\u5186<\/li>\n<li>\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u304c\u670810\u4e075,000\u5186\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u3001\u539f\u5247\u3068\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u304c\u767a\u751f\u3002<\/li>\n<li>\u4f4f\u6c11\u7a0e\u306e\u975e\u8ab2\u7a0e\u30e9\u30a4\u30f3\u306f110\u4e07\u5186\u524d\u5f8c\u3067\u5225<\/li>\n<\/ul>\n<p>Q. 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href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/index.htm\" target=\"_blank\" 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<\/p>\n<h2>\u5e74\u53ce178\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u5e74\u672b\u8abf\u6574\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3068\u306f\uff1f<\/h2>\n<p>\u5e74\u53ce\u304c\u975e\u8ab2\u7a0e\u30e9\u30a4\u30f3\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u3001\u52e4\u52d9\u5148\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u3068\u304d\u306b\u5e74\u672b\u8abf\u6574\u304c\u5fc5\u8981\u306b\u306a\u308b\u304b\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\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\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u3053\u306e\u7533\u544a\u66f8\u3092\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u3001\u5e74\u53ce\u304c178\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\u3067\u3082\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/strong><\/span>\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u3053\u306e\u7533\u544a\u66f8\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\u308b\u305f\u3081\u3067\u3059\u3002\u5e74\u306e\u9014\u4e2d\u3067\u6276\u990a\u89aa\u65cf\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u3084\u3001\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u69d8\u5f0f\u304c\u4e00\u90e8\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u70b9\u306b\u3082\u6ce8\u610f\u3057\u3001\u6700\u65b0\u306e\u69d8\u5f0f\u3067\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e3b\u306a\u6761\u4ef6\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>1\u5e74\u3092\u901a\u3058\u3066\u52e4\u52d9\u3001\u307e\u305f\u306f\u5e74\u306e\u9014\u4e2d\u3067\u5c31\u8077\u3057\u5e74\u672b\u307e\u3067\u52e4\u52d9\u3057\u3066\u3044\u308b\u4eba\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u4eba <\/li>\n<li>\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u3001\u5e74\u5185\u306e\u518d\u5c31\u8077\u304c\u898b\u8fbc\u307e\u308c\u306a\u3044\u4eba<\/li>\n<li>\u30a2\u30eb\u30d0\u30a4\u30c8\u30fb\u30d1\u30fc\u30c8\u3067\u5e74\u306e\u9014\u4e2d\u306b\u9000\u8077\u3057\u3001\u672c\u5e74\u306e\u5e74\u53ce\u304c178\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<\/ol>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/pdf\/0026005-024.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u95a2\u4fc2\uff09\uff31\uff06\uff21\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u3072\u3068\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u304c10\u4e075,000\u5186\u4ee5\u4e0a\u306e\u5834\u5408<\/h3>\n<p>\u6708\u3005\u306e\u6240\u5f97\u7a0e\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3092\u3082\u3068\u306b\u6982\u7b97\u3067\u5929\u5f15\u304d\u3055\u308c\u307e\u3059\u3002<span style=\"background-color: #ffff99\"><strong>\u4ee4\u548c8\u5e74\u5206\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u6708\u984d\u8868\uff09\u3067\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u304c10\u4e075,000\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u6e90\u6cc9\u5fb4\u53ce\u984d\u306f0\u5186\u3067\u3059\u3002<\/strong><\/span>\u3053\u306e\u57fa\u6e96\u306f\u3001\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u5f93\u6765\u306e8\u4e078,000\u5186\u304b\u3089\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3082\u306e\u3067\u3001\u4ee4\u548c8\u5e74\u5206\u306e\u7d66\u4e0e\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u6708\u7d66\u304c10\u4e075,000\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u6e90\u6cc9\u5fb4\u53ce\u306f\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u5e74\u672b\u8abf\u6574\u81ea\u4f53\u306f\u884c\u308f\u308c\u307e\u3059\uff08\u3053\u306e\u5834\u5408\u3001\u9084\u4ed8\u306f\u767a\u751f\u3057\u307e\u305b\u3093\uff09\u3002 <\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/01.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u53ce178\u4e07\u5186\u4ee5\u4e0b\u306e\u5e74\u672b\u8abf\u6574\u3067\u6ce8\u610f\u3059\u308b\u70b9\u3068\u306f\uff1f<\/h2>\n<p>\u5e74\u53ce178\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u3088\u3046\u306b\u50cd\u3044\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u5e74\u672b\u8abf\u6574\u3067\u898b\u843d\u3068\u3057\u3084\u3059\u3044\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u5224\u65ad\u3092\u8aa4\u308b\u3068\u3001\u6255\u3044\u3059\u304e\u305f\u7a0e\u91d1\u304c\u623b\u3089\u306a\u3044\u307e\u307e\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\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>\u5e74\u672b\u8abf\u6574\u306f1\u3064\u306e\u52e4\u52d9\u5148\u3067\u3057\u304b\u884c\u3048\u307e\u305b\u3093\u3002\u639b\u3051\u6301\u3061\u3067\u50cd\u304f\u5834\u5408\u3001\u901a\u5e38\u306f\u53ce\u5165\u306e\u4e00\u756a\u591a\u3044\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002\u3059\u3079\u3066\u306e\u52e4\u52d9\u5148\u306e\u5e74\u53ce\u5408\u8a08\u304c178\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u3001\u5e74\u672b\u8abf\u6574\u3092\u3057\u305f\u52e4\u52d9\u5148\u4ee5\u5916\u3067\u6e90\u6cc9\u5fb4\u53ce\u304c\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u53cd\u5bfe\u306b\u3001\u3069\u3053\u304b\u3089\u3082\u6e90\u6cc9\u5fb4\u53ce\u304c\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u305d\u3082\u305d\u3082\u975e\u8ab2\u7a0e\u306e\u305f\u3081\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002\u639b\u3051\u6301\u3061\u3067\u50cd\u304f\u4eba\u306f\u3001\u5404\u52e4\u52d9\u5148\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u6709\u7121\u3092\u5fc5\u305a\u78ba\u8a8d\u3057\u3066\u304a\u304d\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>\u4ee5\u4e0b\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u306f\u3001\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\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\u304d\u3001\u4ed6\u306e\u52e4\u52d9\u5148\u306b\u540c\u7533\u544a\u66f8\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\u306b\u3088\u308a\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u7336\u4e88\u3084\u9084\u4ed8\u3092\u53d7\u3051\u305f\u4eba<\/li>\n<\/ol>\n<\/div>\n<p>\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\u3068\u3001\u63d0\u51fa\u3057\u305f\u5834\u5408\u3088\u308a\u9ad8\u3044\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u305f\u3081\u3001\u5e74\u660e\u3051\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u7d0d\u3081\u3059\u304e\u305f\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u65e5\u96c7\u3044\u52b4\u50cd\u8005\u306f\u3001\u5e74\u53ce\u5408\u8a08\u304c178\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u6240\u5f97\u7a0e\u306f\u975e\u8ab2\u7a0e\u306e\u305f\u3081\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/01.htm\" target=\"_blank\" rel=\"noopener\"> <\/a><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/01.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/01-07.pdf\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u4ee4\u548c 8 \u5e74\u5206\uff09\uff5c\u56fd\u7a0e\u5e81 <\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/saigai\/8003.htm\" target=\"_blank\" rel=\"noopener\"> <\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/saigai\/8003.htm\" target=\"_blank\" rel=\"noopener\">No.8003 \u7d66\u4e0e\u3001\u516c\u7684\u5e74\u91d1\u7b49\u3001\u5831\u916c\u307e\u305f\u306f\u6599\u91d1\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u65b9\u304c\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u3068\u304d\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u304a\u3088\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u7336\u4e88\u304a\u3088\u3073\u9084\u4ed8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u3092\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3069\u3046\u3059\u308b\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3067\u624b\u7d9a\u304d\u3092\u5fd8\u308c\u305f\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u4e0d\u6b63\u78ba\u306a\u7d0d\u7a0e\u984d\u306e\u307e\u307e\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306f\u672c\u6765\u3001\u5f93\u696d\u54e1\u3067\u306f\u306a\u304f\u4f1a\u793e\u5074\u306e\u7fa9\u52d9\u3067\u3042\u308a\u3001\u7fcc\u5e741\u6708\u672b\u307e\u3067\u306b\u95a2\u4fc2\u66f8\u985e\u3092\u7a0e\u52d9\u7f72\u3084\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u63a7\u9664\u66f8\u985e\u306e\u51fa\u3057\u5fd8\u308c\u306b\u6c17\u3065\u3044\u305f\u3068\u304d\u306e\u5bfe\u5fdc<\/h3>\n<p>\u66f8\u985e\u306e\u63d0\u51fa\u5fd8\u308c\u306b\u6c17\u3065\u3044\u305f\u3089\u3001\u307e\u305a\u306f\u4f1a\u793e\u306b\u9023\u7d61\u3057\u307e\u3057\u3087\u3046\u3002\u4f1a\u793e\u5074\u306f1\u6708\u672b\u306e\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u305b\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u3078\u306e\u63d0\u51fa\u671f\u9650\u3092\u65e9\u3081\u306b\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u307e\u3060\u3084\u308a\u76f4\u3057\u306b\u9593\u306b\u5408\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e\u306e\u5e74\u672b\u8abf\u6574\u306b\u9593\u306b\u5408\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u7cbe\u7b97\u3067\u304d\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u671f\u9650\u306f\u539f\u5247\u3001\u5bfe\u8c61\u5e74\u5ea6\u306e\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u3067\u3059\u3002\u65b0\u305f\u306a\u7a0e\u91d1\u306e\u652f\u6255\u3044\u304c\u767a\u751f\u305b\u305a\u9084\u4ed8\u306e\u307f\u306e\u5834\u5408\u306f\u3001\u7fcc\u5e741\u67081\u65e5\u304b\u30895\u5e74\u9593\u3001\u9084\u4ed8\u7533\u544a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u53d7\u3051\u3089\u308c\u308b\u4e3b\u306a\u63a7\u9664\u306b\u306f\u3001\u57fa\u790e\u63a7\u9664\u3001\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3001\u6276\u990a\u63a7\u9664\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3001\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3001\u3072\u3068\u308a\u89aa\u63a7\u9664\u30fb\u5be1\u5a66\u63a7\u9664\u3001\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u53ce178\u4e07\u5186\u3092\u8d85\u3048\u3066\u3082\u5e74\u672b\u8abf\u6574\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u306f\uff1f<\/h2>\n<p>\u5e74\u53ce\u304c178\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u7fa9\u52d9\u304c\u751f\u3058\u3001\u901a\u5e38\u306f\u4f1a\u793e\u304c\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u5e74\u53ce\u306b\u95a2\u308f\u3089\u305a\u5e74\u672b\u8abf\u6574\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\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\u7dcf\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b<\/li>\n<li>\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u5834\u5408<\/li>\n<li>\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u7336\u4e88\u307e\u305f\u306f\u9084\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b<\/li>\n<\/ol>\n<\/div>\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\u5834\u5408<\/h3>\n<p>\u3053\u306e\u7533\u544a\u66f8\u304c\u672a\u63d0\u51fa\u3060\u3068\u3001\u5e74\u53ce\u306b\u95a2\u308f\u3089\u305a\u4f1a\u793e\u306f\u5e74\u672b\u8abf\u6574\u3092\u884c\u3048\u307e\u305b\u3093\u30022\u793e\u4ee5\u4e0a\u306b\u52e4\u52d9\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7d66\u4e0e\u306e\u591a\u3044\u4f1a\u793e\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u305d\u3061\u3089\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h3>1\u5e74\u9593\u306e\u7d66\u4e0e\u7dcf\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p>\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u3066\u3082\u3001\u5e74\u9593\u306e\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u7dcf\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<h3>\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u5834\u5408<\/h3>\n<p>\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u3001\u304b\u3064\u6b21\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u4eba\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\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\u3001\u672c\u5e74\u4e2d\u306e\u518d\u5c31\u8077\u304c\u898b\u8fbc\u3081\u306a\u3044\u4eba<\/li>\n<li>12\u6708\u4e2d\u306b\u652f\u7d66\u671f\u306e\u5230\u6765\u3059\u308b\u7d66\u4e0e\u3092\u53d7\u3051\u305f\u5f8c\u306b\u9000\u8077\u3057\u305f\u4eba<\/li>\n<li>\u30d1\u30fc\u30c8\u30bf\u30a4\u30de\u30fc\u7b49\u304c\u9000\u8077\u3057\u3001\u672c\u5e74\u4e2d\u306b\u53d7\u3051\u308b\u7d66\u4e0e\u7dcf\u984d\u304c178\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u4eba\uff08\u4ed6\u306e\u52e4\u52d9\u5148\u7b49\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u3092\u9664\u304f\uff09<\/li>\n<\/ol>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index.htm\" target=\"_blank\" rel=\"noopener\">\u5e74\u672b\u8abf\u6574\u304c\u3088\u304f\u308f\u304b\u308b\u30da\u30fc\u30b8\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/103.pdf\" target=\"_blank\" rel=\"noopener\">\u2161 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href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" target=\"_blank\" 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