{"id":51438,"date":"2022-02-10T15:22:53","date_gmt":"2022-02-10T06:22:53","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=51438"},"modified":"2026-10-08T18:06:38","modified_gmt":"2026-10-08T09:06:38","slug":"%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%a7%e9%a4%8a%e8%80%81%e4%bf%9d%e9%99%ba%e6%96%99%e3%81%af%e6%8e%a7%e9%99%a4%e3%81%a7%e3%81%8d%e3%82%8b%ef%bc%9f%e7%94%b3%e5%91%8a%e6%9b%b8%e3%81%ae%e6%9b%b8","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/51438\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u3067\u990a\u8001\u4fdd\u967a\u6599\u306f\u63a7\u9664\u3067\u304d\u308b\uff1f\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3068\u63a7\u9664\u984d"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u990a\u8001\u4fdd\u967a\u6599\u306f\u5e74\u672b\u8abf\u6574\u3067\u3044\u304f\u3089\u63a7\u9664\u3067\u304d\u308b\uff1f<\/div>\n<p>\u990a\u8001\u4fdd\u967a\u306f\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u3059\u308b\u3068\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u304c\u8efd\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u8caf\u84c4\u578b\u3067\u3082\u6b7b\u4ea1\u4fdd\u969c\u304c\u3042\u308c\u3070\u7533\u544a\u3067\u304d\u308b<\/li>\n<li>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3068\u8a3c\u660e\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/li>\n<li>\u5fd8\u308c\u3066\u30825\u5e74\u4ee5\u5185\u306a\u3089\u9084\u4ed8\u7533\u544a\u3067\u53d6\u308a\u623b\u305b\u308b<\/li>\n<\/ul>\n<p>\u5951\u7d04\u6642\u671f\u3067\u8a08\u7b97\u5f0f\u304c\u5206\u304b\u308c\u3001\u65b0\u5951\u7d04\u306f\u539f\u52474\u4e07\u5186\u3001\u65e7\u5951\u7d04\u306f5\u4e07\u5186\u304c\u4e0a\u9650\u3067\u3059\u3002\u4ee4\u548c8\u5e74\u30fb9\u5e74\u5206\u306f\u300123\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u4e16\u5e2f\u3067\u4e0a\u9650\u304c6\u4e07\u5186\u306b\u5e83\u304c\u308a\u307e\u3059\u3002\n<\/p><\/div>\n<p>\u990a\u8001\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u8caf\u84c4\u6027\u304c\u3042\u308b\u305f\u3081\u5bfe\u8c61\u5916\u3060\u3068\u601d\u308f\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u6b7b\u4ea1\u4fdd\u969c\u3092\u5099\u3048\u305f\u751f\u547d\u4fdd\u967a\u306e\u4e00\u7a2e\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u990a\u8001\u4fdd\u967a\u6599\u3092\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u66f8\u304d\u65b9\u3001\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/9789\/?provider=pa_basic&#038;provider_info=cv.51438.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/wp-content\/uploads\/2025\/09\/minibook_51438.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>\u990a\u8001\u4fdd\u967a\u6599 \u63a7\u9664\u5bfe\u8c61\u30c1\u30a7\u30c3\u30af\uff06\u7533\u544a\u66f8\u8a18\u8f09\u4f8b\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u990a\u8001\u4fdd\u967a \u63a7\u9664\u300d\u300c\u990a\u8001\u4fdd\u967a \u4fdd\u967a\u6599\u63a7\u9664\u300d\u306a\u3069\u3067\u691c\u7d22\u3055\u308c\u305f\u65b9\u5411\u3051\u306b\u3001\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u990a\u8001\u4fdd\u967a\u6599\u306f\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u308b<\/h2>\n<p>\u990a\u8001\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u306f\u3001\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u3057\u3066\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u3067\u304d\u307e\u3059\u3002\u8caf\u84c4\u6027\u304c\u3042\u3063\u3066\u3082\u3001\u6b7b\u4ea1\u3084\u751f\u5b58\u3092\u7406\u7531\u306b\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u5951\u7d04\u3067\u3042\u308c\u3070\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u63a7\u9664\u533a\u5206\u3092\u53d6\u308a\u9055\u3048\u308b\u3068\u63a7\u9664\u984d\u306e\u8a08\u7b97\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u990a\u8001\u4fdd\u967a\u306f\u3001\u4fdd\u967a\u671f\u9593\u4e2d\u306b\u4ea1\u304f\u306a\u308c\u3070\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u308c\u3001\u6e80\u671f\u307e\u3067\u751f\u5b58\u3059\u308c\u3070\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3068\u540c\u984d\u306e\u6e80\u671f\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u751f\u547d\u4fdd\u967a\u3067\u3059\u3002\u4e07\u4e00\u3078\u306e\u5099\u3048\u3068\u5c06\u6765\u306b\u5411\u3051\u305f\u7a4d\u307f\u7acb\u3066\u30921\u672c\u306e\u5951\u7d04\u3067\u307e\u304b\u306a\u3048\u308b\u305f\u3081\u3001\u8caf\u84c4\u578b\u306e\u4fdd\u967a\u3068\u3057\u3066\u6848\u5185\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9a\u671f\u4fdd\u967a\u3084\u7d42\u8eab\u4fdd\u967a\u3068\u306e\u9055\u3044\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u4fdd\u967a\u306e\u7a2e\u985e<\/th>\n<th>\u4fdd\u967a\u671f\u9593<\/th>\n<th>\u6e80\u671f\u4fdd\u967a\u91d1<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u990a\u8001\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u4e00\u5b9a\u671f\u9593<\/td>\n<td style=\"text-align: left;\">\u3042\u308a\uff08\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3068\u540c\u984d\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5b9a\u671f\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u4e00\u5b9a\u671f\u9593<\/td>\n<td style=\"text-align: left;\">\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7d42\u8eab\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u4e00\u751f\u6daf<\/td>\n<td style=\"text-align: left;\">\u306a\u3057\uff08\u89e3\u7d04\u8fd4\u623b\u91d1\u306f\u3042\u308a\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6e80\u671f\u4fdd\u967a\u91d1\u304c\u3042\u308b\u3076\u3093\u3001\u540c\u3058\u4fdd\u969c\u984d\u306a\u3089\u5b9a\u671f\u4fdd\u967a\u3088\u308a\u4fdd\u967a\u6599\u306f\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4fdd\u967a\u6599\u306e\u6255\u3044\u8fbc\u307f\u304c\u7d42\u308f\u3063\u3066\u6e80\u671f\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3068\u3001\u305d\u306e\u6642\u70b9\u3067\u4fdd\u969c\u3082\u7d42\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u6b21\u306e\u533a\u5206\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u990a\u8001\u4fdd\u967a\u306f\u3053\u306e\u3046\u3061\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/b>\uff1a\u990a\u8001\u4fdd\u967a\u3001\u5b9a\u671f\u4fdd\u967a\u3001\u7d42\u8eab\u4fdd\u967a\u3001\u5b66\u8cc7\u4fdd\u967a\u306a\u3069<\/li>\n<li><b>\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664<\/b>\uff1a\u533b\u7642\u4fdd\u967a\u3001\u304c\u3093\u4fdd\u967a\u3001\u4ecb\u8b77\u4fdd\u967a\u306a\u3069<\/li>\n<li><b>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664<\/b>\uff1a\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u7a0e\u5236\u9069\u683c\u7279\u7d04\u3092\u4ed8\u3051\u305f\u500b\u4eba\u5e74\u91d1\u4fdd\u967a<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u990a\u8001\u4fdd\u967a\u3067\u3042\u308c\u3070\u3069\u306e\u5951\u7d04\u3067\u3082\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5224\u5b9a\u3055\u308c\u308b\u306e\u306f\u5546\u54c1\u540d\u3067\u306f\u306a\u304f\u3001\u4fdd\u967a\u671f\u9593\u3068\u4fdd\u969c\u306e\u5185\u5bb9\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5224\u5b9a<\/th>\n<th>\u5951\u7d04\u306e\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5bfe\u8c61\u306b\u306a\u308b<\/td>\n<td style=\"text-align: left;\">\u4fdd\u967a\u671f\u95935\u5e74\u4ee5\u4e0a\u3067\u3001\u6b7b\u4ea1\u3084\u751f\u5b58\u3092\u7406\u7531\u306b\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u5951\u7d04<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044<\/td>\n<td style=\"text-align: left;\">\u4fdd\u967a\u671f\u95935\u5e74\u672a\u6e80\u306e\u8caf\u84c4\u4fdd\u967a\u3084\u8caf\u84c4\u5171\u6e08<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044<\/td>\n<td style=\"text-align: left;\">\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u304c\u672c\u4eba\u30fb\u914d\u5076\u8005\u30fb\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u4ee5\u5916\u306e\u5951\u7d04<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6b7b\u4ea1\u4fdd\u969c\u304c\u3042\u308b\u990a\u8001\u4fdd\u967a\u306f\u300c\u751f\u5b58\u307e\u305f\u306f\u6b7b\u4ea1\u306b\u57fa\u56e0\u3057\u3066\u4e00\u5b9a\u984d\u306e\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u4fdd\u967a\u5951\u7d04\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u4fdd\u967a\u671f\u9593\u304c5\u5e74\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u5951\u7d04\u5185\u5bb9\u306f\u63a7\u9664\u8a3c\u660e\u66f8\u304b\u4fdd\u967a\u8a3c\u5238\u3067\u78ba\u304b\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1141.htm\" rel=\"noopener\" target=\"_blank\">No.1141 \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a\u5951\u7d04\u7b49\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u990a\u8001\u4fdd\u967a\u6599\u306e\u63a7\u9664\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u305d\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u990a\u8001\u4fdd\u967a\u6599\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u3068\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u3092\u52e4\u52d9\u5148\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002\u7533\u544a\u66f8\u306f\u52e4\u52d9\u5148\u304b\u3089\u914d\u5e03\u3055\u308c\u3001\u63a7\u9664\u8a3c\u660e\u66f8\u306f\u52a0\u5165\u3057\u3066\u3044\u308b\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u90f5\u9001\u3055\u308c\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u5165\u624b\u6642\u671f\u3068\u66f8\u304d\u65b9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>1.\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3068\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u7528\u610f\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u624b\u7d9a\u304d\u306b\u4f7f\u3046\u306e\u306f\u3001\u52e4\u52d9\u5148\u304b\u308911\u6708\u4e0a\u65ec\u3054\u308d\u306b\u914d\u3089\u308c\u308b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u3068\u3001\u4fdd\u967a\u4f1a\u793e\u304b\u308910\u6708\u3054\u308d\u306b\u5c4a\u304f\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u3067\u3059\u3002<\/b><\/span>\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u9023\u643a\u3084\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u306e\u53d7\u3051\u53d6\u308a\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u4fdd\u967a\u4f1a\u793e\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u990a\u8001\u4fdd\u967a\u6599\u306e\u63a7\u9664\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/li>\n<li>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3084\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\uff08\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\uff09\u306a\u3069\u3068\u3042\u308f\u305b\u3066\u914d\u3089\u308c\u308b\u306e\u304c\u901a\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u8a3c\u660e\u66f8\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u306f\u3001\u4fdd\u967a\u4f1a\u793e\u306b\u9023\u7d61\u3057\u3066\u518d\u767a\u884c\u3092\u4f9d\u983c\u3057\u307e\u3059\u3002\u5e74\u6255\u3084\u534a\u5e74\u6255\u306e\u5951\u7d04\u3067\u8a3c\u660e\u66f8\u306e\u767a\u884c\u304c\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u304d\u306f\u3001\u52e4\u52d9\u5148\u306e\u62c5\u5f53\u8005\u306b\u65e9\u3081\u306b\u4f1d\u3048\u3066\u304a\u304f\u3068\u51e6\u7406\u3092\u8abf\u6574\u3057\u3066\u3082\u3089\u3048\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><b>\u3010\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3011<\/b><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/insurance_deduction_2026.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/insurance_deduction_2026.png\" alt=\"\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"700\" height=\"504\" class=\"aligncenter size-full wp-image-127169\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/insurance_deduction_2026.png 700w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/insurance_deduction_2026-300x216.png 300w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/307.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/a><\/p>\n<h3>2.\u6c0f\u540d\u30fb\u4f4f\u6240\u306a\u3069\u7533\u544a\u8005\u306e\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/profile_entry.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/profile_entry.png\" alt=\"\u6c0f\u540d\u3001\u4f4f\u6240\u306a\u3069\u306e\u8a18\u5165\" width=\"699\" height=\"136\" class=\"aligncenter size-full wp-image-127170\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/profile_entry.png 699w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/profile_entry-300x58.png 300w\" sizes=\"auto, (max-width: 699px) 100vw, 699px\" \/><\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u4e0a\u90e8\u306b\u3042\u308b\u6b04\u306b\u3001\u6c0f\u540d\u3001\u30d5\u30ea\u30ac\u30ca\u3001\u4f4f\u6240\u307e\u305f\u306f\u5c45\u6240\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7d66\u4e0e\u306e\u652f\u6255\u8005\u306e\u540d\u79f0\u3084\u6cd5\u4eba\u756a\u53f7\u306f\u3001\u7533\u544a\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u52e4\u52d9\u5148\u304c\u8a18\u5165\u3059\u308b\u305f\u3081\u3001\u672c\u4eba\u304c\u66f8\u304f\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306f\u52e4\u52d9\u5148\u306e\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3092\u66f8\u304d\u307e\u3059\u3002\u81ea\u5206\u306e\u4f4f\u6240\u5730\u306e\u7a0e\u52d9\u7f72\u3067\u306f\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/307.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/a><\/p>\n<h3>3.\u4fdd\u967a\u4f1a\u793e\u540d\u30fb\u4fdd\u967a\u306e\u7a2e\u985e\u30fb\u53d7\u53d6\u4eba\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/life_insurance_deduction.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/life_insurance_deduction.png\" alt=\"\u4fdd\u967a\u4f1a\u793e\u540d\u30fb\u4fdd\u967a\u306e\u7a2e\u985e\u30fb\u53d7\u53d6\u4eba\u3092\u8a18\u5165\" width=\"1417\" height=\"1119\" class=\"aligncenter size-full wp-image-127171\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/life_insurance_deduction.png 1417w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/life_insurance_deduction-300x237.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/life_insurance_deduction-1024x809.png 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/10\/life_insurance_deduction-768x606.png 768w\" sizes=\"auto, (max-width: 1417px) 100vw, 1417px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/307.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u300d\u6b04\u306b\u4fdd\u967a\u4f1a\u793e\u306e\u540d\u79f0\u3001\u4fdd\u967a\u306e\u7a2e\u985e\u3001\u4fdd\u967a\u671f\u9593\u3001\u5951\u7d04\u8005\u540d\u3001\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span>\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u3067\u306f\u3001\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u304c\u672c\u4eba\u304b\u914d\u5076\u8005\u3001\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4fdd\u967a\u7b49\u306e\u7a2e\u985e\u306f\u3001\u8a3c\u660e\u66f8\u306e\u8a18\u8f09\u306b\u3042\u308f\u305b\u3066\u300c\u990a\u8001\u300d\u3068\u66f8\u304d\u307e\u3059\u3002<\/p>\n<p>\u65b0\u4fdd\u967a\u6599\u3068\u65e7\u4fdd\u967a\u6599\u306e\u533a\u5206\u306f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u9069\u7528\u5236\u5ea6\u3092\u305d\u306e\u307e\u307e\u66f8\u304d\u5199\u3057\u307e\u3059\u3002<\/p>\n<p>\u5e74\u306e\u9014\u4e2d\u3067\u89e3\u7d04\u3084\u6e1b\u984d\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u304c\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u8a3c\u660e\u66f8\u306e\u91d1\u984d\u3068\u98df\u3044\u9055\u3046\u3068\u304d\u306f\u3001\u52e4\u52d9\u5148\u306e\u62c5\u5f53\u8005\u304b\u4fdd\u967a\u4f1a\u793e\u306b\u78ba\u8a8d\u3057\u3066\u304b\u3089\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>4.\u652f\u6255\u4fdd\u967a\u6599\u304b\u3089\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u3066\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u3092\u65b0\u65e7\u306b\u5206\u3051\u3066A\u6b04\u3068B\u6b04\u306b\u96c6\u8a08\u3057\u3001\u7533\u544a\u66f8\u306b\u5370\u5237\u3055\u308c\u305f\u8a08\u7b97\u5f0f\u306b\u3042\u3066\u306f\u3081\u3066\u63a7\u9664\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5206\u306f\u8a08\u7b97\u5f0f\u304c3\u7a2e\u985e\u306b\u5897\u3048\u3001\u8a18\u5165\u3059\u308b\u6b04\u306e\u756a\u53f7\u3082\u6b21\u306e\u3088\u3046\u306b\u5909\u308f\u308a\u307e\u3057\u305f\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6b04<\/th>\n<th>\u8a18\u5165\u3059\u308b\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u2460<\/td>\n<td style=\"text-align: left;\">A\u306e\u91d1\u984d\u3092\u8a08\u7b97\u5f0f\u2160\uff08\u65b0\u4fdd\u967a\u6599\u7b49\u7528\uff09\u306b\u3042\u3066\u306f\u3081\u305f\u91d1\u984d\uff08\u6700\u9ad840,000\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2461<\/td>\n<td style=\"text-align: left;\">A\u306e\u91d1\u984d\u3092\u8a08\u7b97\u5f0f\u2161\uff0823\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u65b0\u4fdd\u967a\u6599\u7b49\u7528\uff09\u306b\u3042\u3066\u306f\u3081\u305f\u91d1\u984d\uff08\u6700\u9ad860,000\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2462<\/td>\n<td style=\"text-align: left;\">B\u306e\u91d1\u984d\u3092\u8a08\u7b97\u5f0f\u2162\uff08\u65e7\u4fdd\u967a\u6599\u7b49\u7528\uff09\u306b\u3042\u3066\u306f\u3081\u305f\u91d1\u984d\uff08\u6700\u9ad850,000\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2463<\/td>\n<td style=\"text-align: left;\">\u2460\u3068\u2462\u306e\u5408\u8a08\u984d\uff08\u6700\u9ad840,000\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2464<\/td>\n<td style=\"text-align: left;\">\u2461\u3068\u2462\u306e\u5408\u8a08\u984d\uff08\u6700\u9ad860,000\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u32d1<\/td>\n<td style=\"text-align: left;\">\u2462\u3068\u2463\u306e\u3044\u305a\u308c\u304b\u5927\u304d\u3044\u91d1\u984d\u3001\u307e\u305f\u306f\u2464\u306e\u91d1\u984d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u2461\u3068\u2464\u3092\u4f7f\u3044\u307e\u305b\u3093\u3002\u32d1\u6b04\u306b\u306f\u2462\u3068\u2463\u306e\u3044\u305a\u308c\u304b\u5927\u304d\u3044\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u63a7\u9664\u984d\u306e\u8a08\u7b97\u30671\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u51fa\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u7aef\u6570\u3092\u5207\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/307.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/a><\/p>\n<h3>5.\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u6dfb\u3048\u3066\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8a18\u5165\u3092\u7d42\u3048\u305f\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u6dfb\u4ed8\u3057\u3001\u52e4\u52d9\u5148\u304c\u6307\u5b9a\u3059\u308b\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/b><\/span>\u65e7\u751f\u547d\u4fdd\u967a\u6599\u3067\u4e00\u5951\u7d04\u306e\u4fdd\u967a\u6599\u304c9,000\u5186\u4ee5\u4e0b\u306e\u3082\u306e\u306f\u3001\u8a3c\u660e\u66f8\u985e\u306e\u6dfb\u4ed8\u3092\u7701\u3051\u307e\u3059\u3002<\/p>\n<p>\u63d0\u51fa\u5f8c\u306b\u8a18\u5165\u8aa4\u308a\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u306e\u518d\u8a08\u7b97\u304c\u9593\u306b\u5408\u3046\u6642\u671f\u3067\u3042\u308c\u3070\u8a02\u6b63\u3067\u304d\u307e\u3059\u3002\u66f8\u985e\u3092\u51fa\u3057\u305f\u3042\u3068\u306b\u5951\u7d04\u5185\u5bb9\u304c\u5909\u308f\u3063\u305f\u3068\u304d\u3082\u3001\u305d\u306e\u307e\u307e\u306b\u305b\u305a\u62c5\u5f53\u8005\u3078\u4f1d\u3048\u3066\u304a\u304f\u3068\u3001\u5f8c\u304b\u3089\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u624b\u9593\u3092\u907f\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u990a\u8001\u4fdd\u967a\u6599\u306e\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u63a7\u9664\u984d\u306f\u3044\u304f\u3089\uff1f<\/h2>\n<p>\u990a\u8001\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d\u306f\u3001\u5951\u7d04\u3057\u305f\u6642\u671f\u304c\u65b0\u5236\u5ea6\u304b\u65e7\u5236\u5ea6\u304b\u3067\u8a08\u7b97\u5f0f\u304c\u5206\u304b\u308c\u307e\u3059\u3002\u6240\u5f97\u7a0e\u3060\u3051\u3067\u306a\u304f\u4f4f\u6c11\u7a0e\u3067\u3082\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u3001\u4f4f\u6c11\u7a0e\u5074\u306f\u6240\u5f97\u7a0e\u3088\u308a\u4e0a\u9650\u304c\u4f4e\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u65b0\u5236\u5ea6\u3068\u65e7\u5236\u5ea6\u3067\u63a7\u9664\u984d\u306e\u4e0a\u9650\u304c\u7570\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u5236\u5ea6\u306e\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u6240\u5f97\u7a0e\u3067\u6700\u9ad840,000\u5186\u3001\u65e7\u5236\u5ea6\u306f\u6700\u9ad850,000\u5186\u3067\u3059\u3002<\/b><\/span>\u4f4f\u6c11\u7a0e\u306f\u65b0\u5236\u5ea6\u304c\u6700\u9ad828,000\u5186\u3001\u65e7\u5236\u5ea6\u304c\u6700\u9ad835,000\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3067\u533a\u5206\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3010\u65b0\u5236\u5ea6\uff1a\u5e73\u621024\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u7de0\u7d50\u3057\u305f\u4fdd\u967a\u5951\u7d04\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7a0e\u76ee<\/th>\n<th>\u5e74\u9593\u306e\u6255\u8fbc\u4fdd\u967a\u6599<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"4\" style=\"text-align: left;\">\u6240\u5f97\u7a0e<\/td>\n<td style=\"text-align: left;\">20,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u6255\u8fbc\u4fdd\u967a\u6599\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">20,000\u5186\u8d85 40,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u6255\u8fbc\u4fdd\u967a\u6599\u00d71\/2\uff0b10,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">40,000\u5186\u8d85 80,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u6255\u8fbc\u4fdd\u967a\u6599\u00d71\/4\uff0b20,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">80,000\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b40,000\u5186<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\" style=\"text-align: left;\">\u4f4f\u6c11\u7a0e<\/td>\n<td style=\"text-align: left;\">12,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u6255\u8fbc\u4fdd\u967a\u6599\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">12,000\u5186\u8d85 32,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u6255\u8fbc\u4fdd\u967a\u6599\u00d71\/2\uff0b6,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">32,000\u5186\u8d85 56,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u6255\u8fbc\u4fdd\u967a\u6599\u00d71\/4\uff0b14,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">56,000\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b28,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3010\u65e7\u5236\u5ea6\uff1a\u5e73\u621023\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u7de0\u7d50\u3057\u305f\u4fdd\u967a\u5951\u7d04\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7a0e\u76ee<\/th>\n<th>\u5e74\u9593\u306e\u6255\u8fbc\u4fdd\u967a\u6599<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"4\" style=\"text-align: left;\">\u6240\u5f97\u7a0e<\/td>\n<td style=\"text-align: left;\">25,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u6255\u8fbc\u4fdd\u967a\u6599\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">25,000\u5186\u8d85 50,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u6255\u8fbc\u4fdd\u967a\u6599\u00d71\/2\uff0b12,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">50,000\u5186\u8d85 100,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u6255\u8fbc\u4fdd\u967a\u6599\u00d71\/4\uff0b25,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100,000\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b50,000\u5186<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\" style=\"text-align: left;\">\u4f4f\u6c11\u7a0e<\/td>\n<td style=\"text-align: left;\">15,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u6255\u8fbc\u4fdd\u967a\u6599\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">15,000\u5186\u8d85 40,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u6255\u8fbc\u4fdd\u967a\u6599\u00d71\/2\uff0b7,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">40,000\u5186\u8d85 70,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u6255\u8fbc\u4fdd\u967a\u6599\u00d71\/4\uff0b17,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">70,000\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b35,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b1\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u7aef\u6570\u3092\u5207\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>\u63a7\u9664\u533a\u5206\u3054\u3068\u306e\u4e0a\u9650\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u65b0\u5236\u5ea6\u3067\u306f\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664\u304c\u52a0\u308f\u308a\u3001\u5408\u8a08\u306e\u4e0a\u9650\u304c\u5e83\u304c\u308a\u307e\u3057\u305f\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u63a7\u9664\u533a\u5206<\/th>\n<th>\u65b0\u5236\u5ea6\uff08\u6240\u5f97\u7a0e\uff0f\u4f4f\u6c11\u7a0e\uff09<\/th>\n<th>\u65e7\u5236\u5ea6\uff08\u6240\u5f97\u7a0e\uff0f\u4f4f\u6c11\u7a0e\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599<\/td>\n<td style=\"text-align: left;\">40,000\u5186\uff0f28,000\u5186<\/td>\n<td style=\"text-align: left;\">50,000\u5186\uff0f35,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599<\/td>\n<td style=\"text-align: left;\">40,000\u5186\uff0f28,000\u5186<\/td>\n<td style=\"text-align: left;\">\u2015<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599<\/td>\n<td style=\"text-align: left;\">40,000\u5186\uff0f28,000\u5186<\/td>\n<td style=\"text-align: left;\">50,000\u5186\uff0f35,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5408\u8a08\u306e\u4e0a\u9650<\/td>\n<td style=\"text-align: left;\">120,000\u5186\uff0f70,000\u5186<\/td>\n<td style=\"text-align: left;\">100,000\u5186\uff0f70,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u65b0\u5236\u5ea6\u3068\u65e7\u5236\u5ea6\u306e\u5951\u7d04\u3092\u4e21\u65b9\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u3057\u3066\u305d\u308c\u305e\u308c\u8a08\u7b97\u3057\u305f\u3046\u3048\u3067\u5408\u7b97\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u5408\u7b97\u5f8c\u306e\u4e0a\u9650\u306f\u6240\u5f97\u7a0e\u306740,000\u5186\u3001\u4f4f\u6c11\u7a0e\u306728,000\u5186\u306b\u3068\u3069\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.jili.or.jp\/knows_learns\/basic\/tax\/22.html\" rel=\"noopener\" target=\"_blank\">\u7a0e\u91d1\u306e\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308b\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u300d\uff5c\u751f\u547d\u4fdd\u967a\u6587\u5316\u30bb\u30f3\u30bf\u30fc<\/a><\/p>\n<h3>23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306f\u4e0a\u9650\u304c6\u4e07\u5186\u306b\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5206\u3068\u4ee4\u548c9\u5e74\u5206\u306f\u300123\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u65b0\u5236\u5ea6\u306e\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u4e0a\u9650\u304c60,000\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u5b50\u80b2\u3066\u4e16\u5e2f\u306e\u8ca0\u62c5\u3092\u8efd\u304f\u3059\u308b\u305f\u3081\u306e\u6642\u9650\u63aa\u7f6e\u3067\u3059\u3002<\/p>\n<p>\u990a\u8001\u4fdd\u967a\u306f\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306e\u305f\u3081\u300123\u6b73\u672a\u6e80\u306e\u5b50\u3069\u3082\u3092\u6276\u990a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3053\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u307e\u3059\u3002\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9593\u306e\u6255\u8fbc\u4fdd\u967a\u6599\uff08\u65b0\u4fdd\u967a\u6599\uff09<\/th>\n<th>\u63a7\u9664\u984d\uff08\u6240\u5f97\u7a0e\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">30,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u6255\u8fbc\u4fdd\u967a\u6599\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">30,000\u5186\u8d85 60,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u6255\u8fbc\u4fdd\u967a\u6599\u00d71\/2\uff0b15,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">60,000\u5186\u8d85 120,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u6255\u8fbc\u4fdd\u967a\u6599\u00d71\/4\uff0b30,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">120,000\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b60,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6b21\u306e\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5f15\u304d\u4e0a\u3052\u306e\u5bfe\u8c61\u306f\u65b0\u5236\u5ea6\u306e\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306b\u9650\u3089\u308c\u3001\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664\u3068\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u306f40,000\u5186\u306e\u307e\u307e<\/li>\n<li>3\u533a\u5206\u3092\u3042\u308f\u305b\u305f\u4e0a\u9650\u306f120,000\u5186\u3067\u5909\u308f\u3089\u306a\u3044<\/li>\n<li>\u4f4f\u6c11\u7a0e\u306e\u4e0a\u9650\u306f28,000\u5186\u306e\u307e\u307e\u3067\u3001\u5f15\u304d\u4e0a\u3052\u306e\u5bfe\u8c61\u5916<\/li>\n<li>\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u4ee4\u548c8\u5e74\u5206\u3068\u4ee4\u548c9\u5e74\u5206\u306e\u6240\u5f97\u7a0e<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u4ee4\u548c8\u5e7411\u6708\u307e\u3067\u306e\u7d66\u4e0e\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u57fa\u790e\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052\u306a\u3069\u3082\u542b\u3081\u3001\u5909\u66f4\u5206\u306f\u4ee4\u548c8\u5e7412\u6708\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u3067\u307e\u3068\u3081\u3066\u7cbe\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/84803\/\" data-lkc-id=\"515\" 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\">\u3010\u65e9\u898b\u8868\u3011\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3044\u304f\u3089\u307e\u3067\u66f8\u304f\uff1f\u65b0\u65e7\u5236\u5ea6\u306e\u9055\u3044\u3084\u6ce8\u610f\u70b9\u3092\u7d39\u4ecb<\/div><div class=\"lkc-excerpt\">    Point\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3044\u304f\u3089\u307e\u3067\u53d7\u3051\u3089\u308c\u308b\uff1f\u65e7\u5236\u5ea6\u306f\u6240\u5f97\u7a0e10\u4e07\u5186\u30fb\u4f4f\u6c11\u7a0e7\u4e07\u5186\u3001\u65b0\u5236\u5ea6\u306f\u6240\u5f97\u7a0e12\u4e07\u5186\u30fb\u4f4f\u6c11\u7a0e7\u4e07\u5186\u304c\u4e0a\u9650\u3067\u3059\u3002                    3\u3064\u306e\u533a\u5206\u3054\u3068\u306b\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b            \u5951\u7d04\u65e5\u3067\u65b0\u65e7\u306e\u3069\u3061\u3089\u304b\u304c\u6c7a\u307e\u308b            \u4e0a\u9650\u3092\u8d85\u3048\u3066\u652f\u6255\u3063\u3066\u3082\u63a7\u9664\u306f\u5897\u3048\u306a\u3044        \u4ee4\u548c8\u5e74\u5206\u306f\u300123\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u4e00\u822c\u67a0\u304c6\u4e07\u5186\u3078\u5e83\u304c\u308a\u307e\u3059\u3002\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u306f\u3001\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u3001\u305d\u306e\u5e74\u306e\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u751f\u547d\u4fdd\u967a\u6599\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u4e0a\u9650\u91d1\u984d\u306f\u3001\u65e7...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u63a7\u9664\u984d\u304c\u305d\u306e\u307e\u307e\u9084\u4ed8\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3067\u5dee\u3057\u5f15\u304b\u308c\u308b\u306e\u306f\u6240\u5f97\u3067\u3042\u308a\u3001\u63a7\u9664\u984d\u3068\u540c\u3058\u91d1\u984d\u304c\u623b\u3063\u3066\u304f\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u7a0e\u984d\u304c\u3069\u308c\u3060\u3051\u8efd\u304f\u306a\u308b\u304b\u306f\u3001\u305d\u306e\u4eba\u306e\u6240\u5f97\u7a0e\u7387\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u63a7\u9664\u306f\u3001\u7a0e\u7387\u3092\u639b\u3051\u308b\u524d\u306e\u6240\u5f97\u3092\u6e1b\u3089\u3059\u4ed5\u7d44\u307f\u3067\u3059\u3002\u540c\u3058\u63a7\u9664\u984d\u3067\u3082\u3001\u6240\u5f97\u7a0e\u7387\u304c\u9ad8\u3044\u4eba\u307b\u3069\u8efd\u6e1b\u3055\u308c\u308b\u7a0e\u984d\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e74\u672b\u8abf\u6574\u3067\u9084\u4ed8\u3055\u308c\u308b\u91d1\u984d\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u305f\u7a0e\u984d\u3068\u306e\u5dee\u984d\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u63a7\u9664\u3092\u7533\u544a\u3057\u3066\u3082\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u305f\u7a0e\u984d\u304c\u5c11\u306a\u3051\u308c\u3070\u3001\u9084\u4ed8\u3055\u308c\u308b\u91d1\u984d\u3082\u305d\u306e\u7bc4\u56f2\u306b\u3068\u3069\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/2026kaisei.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\uff14\u6708 \u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u6539\u6b63\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u3067\u990a\u8001\u4fdd\u967a\u6599\u306e\u63a7\u9664\u7533\u8acb\u3092\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u3089\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u3092\u5fd8\u308c\u305f\u5834\u5408\u3067\u3082\u3001\u9084\u4ed8\u7533\u544a\u3092\u3059\u308c\u3070\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u3084\u308a\u76f4\u305b\u308b\u671f\u9593\u306f\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u6c17\u3065\u3044\u305f\u6642\u671f\u306b\u3088\u3063\u3066\u53d6\u308b\u3079\u304d\u624b\u7d9a\u304d\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u6240\u5f97\u7a0e\u3060\u3051\u3067\u306a\u304f\u7fcc\u5e74\u306e\u4f4f\u6c11\u7a0e\u306b\u3082\u5f71\u97ff\u3059\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u52d5\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u305f\u6240\u5f97\u7a0e\u3068\u3001\u305d\u306e\u5e74\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6b63\u3057\u3044\u6240\u5f97\u7a0e\u3068\u306e\u5dee\u984d\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u7fcc\u5e74\u306e\u4f4f\u6c11\u7a0e\u3082\u3001\u3053\u306e\u7d50\u679c\u3092\u3082\u3068\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u6c11\u7a0e\u304c\u6c7a\u307e\u308b\u307e\u3067\u306e\u6d41\u308c\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u4f01\u696d\u304c\u5e74\u672b\u8abf\u6574\u3068\u540c\u6642\u306b\u300c\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\uff08\u500b\u4eba\u5225\u660e\u7d30\u66f8\uff09\u300d\u3092\u4f5c\u6210\u3059\u308b<\/li>\n<li>1\u67081\u65e5\u6642\u70b9\u3067\u5f93\u696d\u54e1\u304c\u4f4f\u3093\u3067\u3044\u308b\u5e02\u533a\u753a\u6751\u3078\u63d0\u51fa\u3059\u308b<\/li>\n<li>\u5e02\u533a\u753a\u6751\u304c\u5831\u544a\u66f8\u306b\u57fa\u3065\u3044\u3066\u7fcc\u5e74\u306e\u4f4f\u6c11\u7a0e\u3092\u6c7a\u5b9a\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u305d\u306e\u305f\u3081\u3001\u990a\u8001\u4fdd\u967a\u6599\u306e\u63a7\u9664\u7533\u8acb\u3092\u5fd8\u308c\u308b\u3068\u3001\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u3059\u304e\u305f\u307e\u307e\u306b\u306a\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7fcc\u5e74\u306e\u4f4f\u6c11\u7a0e\u3082\u672c\u6765\u3088\u308a\u9ad8\u304f\u306a\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6c17\u3065\u3044\u305f\u6642\u671f\u3054\u3068\u306e\u5bfe\u5fdc\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6c17\u3065\u3044\u305f\u6642\u671f<\/th>\n<th>\u53d6\u308b\u3079\u304d\u624b\u7d9a\u304d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u52e4\u52d9\u5148\u306e\u5e74\u672b\u8abf\u6574\u304c\u7d42\u308f\u308b\u524d<\/td>\n<td style=\"text-align: left;\">\u62c5\u5f53\u8005\u306b\u7533\u3057\u51fa\u3066\u3001\u7533\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5e74\u672b\u8abf\u6574\u306e\u5f8c\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53d7\u3051\u53d6\u3063\u305f\u5f8c<\/td>\n<td style=\"text-align: left;\">\u7fcc\u5e741\u67081\u65e5\u304b\u30895\u5e74\u4ee5\u5185\u306b\u9084\u4ed8\u7533\u544a\u3092\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9084\u4ed8\u7533\u544a\u306f\u78ba\u5b9a\u7533\u544a\u3068\u540c\u3058\u7528\u7d19\u3067\u884c\u3044\u3001\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593\u306b\u95a2\u4fc2\u306a\u304f\u3001\u7fcc\u5e741\u67081\u65e5\u304b\u30895\u5e74\u9593\u3044\u3064\u3067\u3082\u63d0\u51fa\u3067\u304d\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u7528\u610f\u3059\u308c\u3070\u624b\u7d9a\u304d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u6ce8\u610f\u3057\u305f\u3044\u306e\u304c\u3001\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306b\u306f\u4e0a\u9650\u304c\u3042\u308b\u3053\u3068\u3067\u3059\u3002\u307b\u304b\u306e\u751f\u547d\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u3067\u3059\u3067\u306b\u4e0a\u9650\u306b\u9054\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u990a\u8001\u4fdd\u967a\u6599\u3092\u8ffd\u52a0\u3067\u7533\u544a\u3057\u3066\u3082\u63a7\u9664\u984d\u306f\u5897\u3048\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e0a\u9650\u306b\u9054\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u5fd8\u308c\u305a\u306b\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2030.htm\" rel=\"noopener\" target=\"_blank\">No.2030 \u9084\u4ed8\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u990a\u8001\u4fdd\u967a\u306e\u6e80\u671f\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5e74\u306e\u7a0e\u91d1\u306f\uff1f<\/h2>\n<p>\u6e80\u671f\u4fdd\u967a\u91d1\u3092\u4e00\u6642\u91d1\u3067\u53d7\u3051\u53d6\u308b\u3068\u3001\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u305f\u4eba\u3068\u53d7\u53d6\u4eba\u304c\u540c\u3058\u3067\u3042\u308c\u3070\u4e00\u6642\u6240\u5f97\u3068\u3057\u3066\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3001\u7570\u306a\u308c\u3070\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u3067\u3059\u3002\u3044\u305a\u308c\u3082\u5e74\u672b\u8abf\u6574\u3067\u306f\u7cbe\u7b97\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"30%\">\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u8005<\/th>\n<th width=\"40%\">\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba<\/th>\n<th width=\"30%\">\u7a0e\u91d1\u306e\u7a2e\u985e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u672c\u4eba<\/td>\n<td style=\"text-align: left;\">\u672c\u4eba<\/td>\n<td style=\"text-align: left;\">\u6240\u5f97\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u672c\u4eba<\/td>\n<td style=\"text-align: left;\">\u914d\u5076\u8005\u3084\u5b50\u3069\u3082\u306a\u3069<\/td>\n<td style=\"text-align: left;\">\u8d08\u4e0e\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u5951\u7d04\u8005\u3068\u53d7\u53d6\u4eba\u304c\u540c\u3058\u5834\u5408\u306f\u4e00\u6642\u6240\u5f97\u306b\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u305f\u4eba\u304c\u6e80\u671f\u4fdd\u967a\u91d1\u3092\u4e00\u6642\u91d1\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u4e00\u6642\u6240\u5f97\u3068\u3057\u3066\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u53d7\u3051\u53d6\u3063\u305f\u91d1\u984d\u306e\u5168\u984d\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u53d7\u3051\u53d6\u3063\u305f\u4fdd\u967a\u91d1\u306e\u7dcf\u984d\u304b\u3089\u6255\u3044\u8fbc\u3093\u3060\u4fdd\u967a\u6599\u3092\u5dee\u3057\u5f15\u304d\u3001\u3055\u3089\u306b\u7279\u5225\u63a7\u9664\u984d50\u4e07\u5186\u3092\u5f15\u3044\u305f\u91d1\u984d\u3067\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u3053\u306e\u91d1\u984d\u3092\u3055\u3089\u306b2\u5206\u306e1\u306b\u3057\u305f\u91d1\u984d\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;margin-bottom: 1em;\"><strong>\uff08\u6e80\u671f\u4fdd\u967a\u91d1\u306e\u7dcf\u984d \uff0d \u6255\u8fbc\u4fdd\u967a\u6599\u306e\u7dcf\u984d \uff0d \u7279\u5225\u63a7\u9664\u984d50\u4e07\u5186\uff09\u00d7 1\/2<\/strong><\/div>\n<p>\u6255\u3044\u8fbc\u3093\u3060\u4fdd\u967a\u6599\u3068\u306e\u5dee\u984d\u304c50\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u4e00\u6642\u6240\u5f97\u306f\u751f\u3058\u307e\u305b\u3093\u3002\u990a\u8001\u4fdd\u967a\u306f\u6e80\u671f\u4fdd\u967a\u91d1\u304c\u6255\u8fbc\u4fdd\u967a\u6599\u3092\u5927\u304d\u304f\u4e0a\u56de\u308b\u4f8b\u304c\u591a\u304f\u306a\u3044\u305f\u3081\u3001\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5e74\u91d1\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u3001\u4e00\u6642\u6240\u5f97\u3067\u306f\u306a\u304f\u96d1\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6b21\u306e\u5951\u7d04\u306f\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u3001\u6e90\u6cc9\u5fb4\u53ce\u3060\u3051\u3067\u8ab2\u7a0e\u95a2\u4fc2\u304c\u7d42\u308f\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4e00\u6642\u6255\u990a\u8001\u4fdd\u967a\u306a\u3069\u3067\u4fdd\u967a\u671f\u9593\u304c5\u5e74\u4ee5\u4e0b\u306e\u3082\u306e<\/li>\n<li>\u4fdd\u967a\u671f\u9593\u304c5\u5e74\u8d85\u3067\u3082\u30015\u5e74\u4ee5\u5185\u306b\u89e3\u7d04\u3057\u305f\u3082\u306e<\/li>\n<\/ul>\n<\/div>\n<h3>\u5951\u7d04\u8005\u3068\u53d7\u53d6\u4eba\u304c\u9055\u3046\u5834\u5408\u306f\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1755.htm\" rel=\"noopener\" target=\"_blank\">No.1755 \u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u4fc2\u308b\u6e80\u671f\u4fdd\u967a\u91d1\u7b49\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e80\u671f\u4fdd\u967a\u91d1\u306b\u3088\u308b\u6240\u5f97\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916\u3067\u3001\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3059\u3002<\/b><\/span>\u5224\u5b9a\u306e\u57fa\u6e96\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u9000\u8077\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u984d\u3067\u3059\u3002<\/p>\n<p>1\u304b\u6240\u304b\u3089\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u3066\u3001\u305d\u306e\u5e74\u306e\u7d66\u4e0e\u53ce\u5165\u304c2,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u9000\u8077\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u6642\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u30012\u5206\u306e1\u306b\u3057\u305f\u5f8c\u306e\u91d1\u984d\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3068\u306f\u5225\u306b\u3001\u53d7\u3051\u53d6\u3063\u305f\u7fcc\u5e74\u306b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u6240\u5f97\u7a0e\u3068\u8d08\u4e0e\u7a0e\u3067\u306f\u7533\u544a\u5148\u306e\u624b\u7d9a\u304d\u3082\u671f\u9650\u3082\u7570\u306a\u308b\u305f\u3081\u3001\u5951\u7d04\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u6e96\u5099\u3092\u9032\u3081\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/01\/1_06.htm\" rel=\"noopener\" target=\"_blank\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u65b9\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u990a\u8001\u4fdd\u967a\u6599\u306f\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b<\/h2>\n<p>\u990a\u8001\u4fdd\u967a\u6599\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u3057\u3066\u7533\u544a\u3067\u304d\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308a\u307e\u3059\u3002\u8caf\u84c4\u6027\u306e\u3042\u308b\u4fdd\u967a\u3067\u3082\u3001\u6b7b\u4ea1\u4fdd\u969c\u3092\u5099\u3048\u305f\u751f\u547d\u4fdd\u967a\u306b\u3042\u305f\u308b\u305f\u3081\u3067\u3059\u3002\u624b\u7d9a\u304d\u306b\u4f7f\u3046\u306e\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u3068\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u3067\u3001\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u533a\u5206\u3068\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u8ee2\u8a18\u3059\u308c\u3070\u8ff7\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u63a7\u9664\u984d\u306f\u5951\u7d04\u6642\u671f\u306b\u3088\u3063\u3066\u8a08\u7b97\u5f0f\u304c\u5909\u308f\u308a\u3001\u65b0\u5236\u5ea6\u306f\u6240\u5f97\u7a0e\u3067\u6700\u9ad840,000\u5186\u3001\u65e7\u5236\u5ea6\u306f\u6700\u9ad850,000\u5186\u3067\u3059\u3002\u4ee4\u548c8\u5e74\u5206\u3068\u4ee4\u548c9\u5e74\u5206\u306f\u300123\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u65b0\u5236\u5ea6\u306e\u4e0a\u9650\u304c60,000\u5186\u3078\u5e83\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u3092\u5fd8\u308c\u3066\u3082\u3001\u7fcc\u5e741\u67081\u65e5\u304b\u30895\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u9084\u4ed8\u7533\u544a\u3067\u53d6\u308a\u623b\u305b\u307e\u3059\u3002\u7fcc\u5e74\u306e\u4f4f\u6c11\u7a0e\u306b\u3082\u5f71\u97ff\u3059\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u624b\u7d9a\u304d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50086\/\" data-lkc-id=\"64\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u990a\u8001\u4fdd\u967a\u304c\u6e80\u671f\u306b\u306a\u3063\u305f\u3089\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\uff1f | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9<\/div><div class=\"lkc-excerpt\">\u990a\u8001\u4fdd\u967a\u306e\u6e80\u671f\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u591a\u304f\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3082\u4e0d\u8981\u3067\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u304b\u3001\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u5834\u5408\u306f <\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/84309\/\" data-lkc-id=\"2286\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u793e\u8a2d\u7acb\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u990a\u8001\u4fdd\u967a\u3067\u7bc0\u7a0e\u3067\u304d\u308b\uff1f\u6cd5\u4eba\u30fb\u500b\u4eba\u5225\u306b\u6d3b\u7528\u6cd5\u3092\u89e3\u8aac | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u793e\u8a2d\u7acb<\/div><div class=\"lkc-excerpt\">\u990a\u8001\u4fdd\u967a\u306f\u3001\u4e00\u5b9a\u671f\u9593\u5185\u306b\u6b7b\u4ea1\u307e\u305f\u306f\u6e80\u671f\u3092\u8fce\u3048\u305f\u969b\u306b\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u300c\u8caf\u84c4\u578b\u306e\u751f\u547d\u4fdd\u967a\u300d\u3067\u3059\u3002\u500b\u4eba\u306e\u8001\u5f8c\u8cc7\u91d1\u3084\u6559\u80b2\u8cbb\u306e\u6e96\u5099\u3001\u6cd5\u4eba\u306e\u9000\u8077\u91d1\u3084\u798f\u5229\u539a\u751f\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u76ee\u7684\u3067\u6d3b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u672c\u8a18\u4e8b\u3067\u306f\u3001\u990a\u8001\u4fdd\u967a\u306e\u4ed5\u7d44\u307f\u3084\u500b\u4eba\u30fb\u6cd5\u4eba\u3067\u306e\u6d3b\u7528\u65b9\u6cd5\u2026<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Point\u990a\u8001\u4fdd\u967a\u6599\u306f\u5e74\u672b\u8abf\u6574\u3067\u3044\u304f\u3089\u63a7\u9664\u3067\u304d\u308b\uff1f 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