{"id":51543,"date":"2022-02-15T11:09:48","date_gmt":"2022-02-15T02:09:48","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=51543"},"modified":"2026-09-15T17:02:03","modified_gmt":"2026-09-15T08:02:03","slug":"%e4%b8%ad%e9%80%94%e6%8e%a1%e7%94%a8%e3%81%95%e3%82%8c%e3%81%9f%e5%a0%b4%e5%90%88%e3%81%ae%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%82%92%e8%a7%a3%e8%aa%ac%ef%bc%81%e5%bf%85%e8%a6%81%e3%81%aa%e6%9b%b8","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/51543\/","title":{"rendered":"\u4e2d\u9014\u63a1\u7528\u3055\u308c\u305f\u5834\u5408\u306e\u5e74\u672b\u8abf\u6574\u3092\u89e3\u8aac\uff01\u5fc5\u8981\u306a\u66f8\u985e\u306a\u3069"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u4e2d\u9014\u63a1\u7528\u306e\u5e74\u672b\u8abf\u6574\u306f\u3069\u3046\u3059\u308b\uff1f<\/div>\n<p><strong>\u4e2d\u9014\u63a1\u7528\u3067\u8ee2\u8077\u3057\u305f\u5834\u5408\u306e\u5e74\u672b\u8abf\u6574\u306f\u3001\u8ee2\u8077\u5148\u306e\u4f1a\u793e\u304c\u524d\u8077\u5206\u306e\u7d66\u4e0e\u3092\u5408\u7b97\u3057\u3066\u884c\u3044\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u63d0\u51fa\u304c\u5fc5\u9808<\/li>\n<li>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\u5404\u7a2e\u7533\u544a\u66f8\u3082\u63d0\u51fa<\/li>\n<li>\u518d\u5c31\u8077\u3057\u306a\u3044\u5834\u5408\u306f\u7fcc\u5e74\u306b\u78ba\u5b9a\u7533\u544a<\/li>\n<\/ul>\n<p>Q. \u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u306f\uff1f<\/p>\n<p>A. \u3059\u3050\u306b\u524d\u8077\u3078\u518d\u767a\u884c\u3092\u4f9d\u983c\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u518d\u767a\u884c\u4e0d\u53ef\u306e\u5834\u5408\u306f\u5e74\u672b\u8abf\u6574\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u5e74\u306e\u9014\u4e2d\u3067\u4e2d\u9014\u63a1\u7528\u306b\u3088\u308a\u4f1a\u793e\u304c\u5909\u308f\u3063\u305f\u5834\u5408\u3001\u8ee2\u8077\u3057\u305f\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002\u305d\u306e\u969b\u3001\u524d\u8077\u3092\u9000\u8077\u3057\u305f\u3068\u304d\u306b\u53d7\u3051\u53d6\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u4e2d\u9014\u63a1\u7528\u3055\u308c\u305f\u4eba\u304c\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3084\u7d1b\u5931\u6642\u306e\u5bfe\u5fdc\u30012025\u5e74\u30fb2026\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u5909\u66f4\u70b9\u306a\u3069\u306b\u3064\u3044\u3066\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\/9943\/?provider=pa_basic&#038;provider_info=cv.51543.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_2736.png\" 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>\u4e2d\u9014\u5165\u793e\u8005\u5411\u3051 \u5e74\u672b\u8abf\u6574\u306e\u5fc5\u8981\u66f8\u985e\uff06\u63d0\u51fa\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u4e2d\u9014\u5165\u793e \u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49(\u7570\u52d5)\u7533\u544a\u66f8 \u8ee2\u8077\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>\u4e2d\u9014\u63a1\u7528\u3055\u308c\u305f\u4eba\u306e\u5e74\u672b\u8abf\u6574\u306f\u3069\u3046\u3059\u308b\uff1f<\/h2>\n<p>\u4f8b\u5e7412\u6708\u306b\u306a\u308b\u3068\u3001\u4f1a\u793e\u3067\u306f\u300c\u5e74\u672b\u8abf\u6574\u300d\u304c\u884c\u308f\u308c\u307e\u3059\u3002<span style=\"background-color: #ffff99\"><strong>\u5e74\u306e\u9014\u4e2d\u3067\u8ee2\u8077\u3057\u305f\u30b1\u30fc\u30b9\u3067\u306f\u30011\u5e74\u9593\u306e\u9593\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u4f1a\u793e\u304c\u8907\u6570\u5b58\u5728\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u524d\u306e\u4f1a\u793e\u304b\u3089\u306e\u7d66\u4e0e\u3092\u5408\u7b97\u3057\u3001\u4e2d\u9014\u63a1\u7528\u3067\u5165\u793e\u3057\u305f\u5f8c\u306e\u4f1a\u793e\u304c\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<\/strong><\/span>\u305d\u306e\u3068\u304d\u3001\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u305d\u3082\u305d\u3082\u5e74\u672b\u8abf\u6574\u3068\u306f<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u305f\u6240\u5f97\u7a0e\u3068\u30011\u5e74\u9593\u306e\u6b63\u3057\u3044\u6240\u5f97\u7a0e\u984d\u3068\u306e\u5dee\u984d\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u4f1a\u793e\u54e1\u3084\u5f79\u54e1\u306a\u3069\u306e\u3088\u3046\u306b\u4f1a\u793e\u304b\u3089\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u3001\u6708\u3005\u306e\u7d66\u4e0e\u304b\u3089\u6240\u5f97\u7a0e\u304c\u3042\u3089\u304b\u3058\u3081\u5dee\u3057\u5f15\u304b\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u3092\u4f1a\u793e\u304c\u672c\u4eba\u306b\u4ee3\u308f\u3063\u3066\u56fd\u306b\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u3053\u308c\u3092\u300c\u6e90\u6cc9\u5fb4\u53ce\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u3067\u7d0d\u3081\u308b\u7a0e\u984d\u306f\u30011\u5e74\u9593\u306e\u7d66\u4e0e\u6240\u5f97\u3084\u63a7\u9664\u984d\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u6240\u5f97\u306b\u5bfe\u3057\u3066\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u984d\u306b\u904e\u4e0d\u8db3\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u306e\u6255\u3044\u3059\u304e\u30fb\u4e0d\u8db3\u5206\u3092\u7cbe\u7b97\u3059\u308b\u306e\u304c\u3001\u6bce\u5e7412\u6708\u306b\u52e4\u52d9\u5148\u3067\u884c\u308f\u308c\u308b\u5e74\u672b\u8abf\u6574\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u306f1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u53ce\u5165\u3092\u3082\u3068\u306b\u6b63\u3057\u3044\u6240\u5f97\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u3001\u6255\u3044\u3059\u304e\u3066\u3044\u305f\u5834\u5408\u306f\u9084\u4ed8\u3001\u4e0d\u8db3\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u8ffd\u52a0\u5fb4\u53ce\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\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\/970\" data-lkc-id=\"4\" 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\">\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f\u78ba\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044\u3082\u5fb9\u5e95\u89e3\u8aac | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9<\/div><div class=\"lkc-excerpt\">\u4f1a\u793e\u54e1\u306f\u7d0d\u7a0e\u3068\u3044\u3046\u884c\u70ba\u3092\u4f1a\u793e\u304c\u884c\u3063\u3066\u304f\u308c\u308b\u305f\u3081\u3001\u3042\u307e\u308a\u610f\u8b58\u3059\u308b\u3053\u3068\u306f\u306a\u3044\u3067\u3059\u304c\u3001\u6761\u4ef6\u306b\u3088\u3063\u3066\u306f\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u6255\u3044\u3059\u304e\u305f\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u4ed5\u7d44\u307f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u3092\u7406\u89e3\u3057\u3066\u3001\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u610f\u8b58\u3092\u6301\u3061\u307e\u3057\u3087\u3046\u3002<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u4e2d\u9014\u63a1\u7528\u3055\u308c\u305f\u4eba\u304c\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\uff1f<\/h2>\n<p>\u4e2d\u9014\u63a1\u7528\u8005\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u524d\u8077\u5206\u306e\u7d66\u4e0e\u3092\u5408\u7b97\u3059\u308b\u305f\u3081\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u3001\u5404\u7a2e\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u5e74\u306e\u9014\u4e2d\u3067\u5c31\u8077\u3057\u305f\u5834\u5408\u3001\u4f1a\u793e\u304b\u3089\u307e\u305a\u3001\u305d\u306e\u5e74\u4e2d\u306b\u5225\u306e\u4f1a\u793e\u304b\u3089\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u305f\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u63d0\u51fa<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u5e74\u306e\u9014\u4e2d\u3067\u5c31\u8077\u3057\u305f\u4eba\u304c\u3001\u524d\u8077\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\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u524d\u8077\u5206\u306e\u7d66\u4e0e\u3082\u542b\u3081\u3066\u8ee2\u8077\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u524d\u8077\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u3092\u8ee2\u8077\u5148\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span>\u8ee2\u8077\u5148\u3078\u524d\u8077\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u524d\u8077\u306e\u7d66\u4e0e\u5206\u3082\u542b\u3081\u3066\u65b0\u305f\u306a\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u3042\u308f\u305b\u3066\u3001\u524d\u8077\u3067\u305d\u306e\u5e74\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u524d\u8077\u306e\u52e4\u52d9\u5148\u304b\u3089\u9000\u8077\u6642\u306b\u6e21\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u3059\u308b\u306e\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306a\u3069\u5404\u7a2e\u63a7\u9664\u7533\u544a\u66f8\u306e\u63d0\u51fa<\/h3>\n<p>\u56fd\u7a0e\u5e81\u306e\u6700\u65b0\u306e\u6848\u5185\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5404\u7a2e\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u307b\u304b\u306b\u3001\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3001\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u3001\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3001\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306a\u3069\u3092\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306f2025\u5e74\uff08\u4ee4\u548c7\u5e74\uff09\u5206\u306e\u7a0e\u5236\u6539\u6b63\u3067\u65b0\u8a2d\u3055\u308c\u305f\u63a7\u9664\u3067\u300119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\u306a\u3069\u306e\u6240\u5f97\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u305f\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002\u4e2d\u9014\u63a1\u7528\u8005\u3082\u3053\u308c\u3089\u306e\u7533\u544a\u66f8\u3092\u6f0f\u308c\u306a\u304f\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u63a7\u9664\u8a3c\u660e\u66f8\u985e\u306e\u63d0\u51fa\u6642\u671f\u3068\u5bfe\u8c61\u7bc4\u56f2<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u306f\u53ce\u5165\u306e\u8a3c\u660e\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u52e4\u52d9\u5148\u304c\u5e74\u672b\u8abf\u6574\u306e\u6e96\u5099\u3092\u3059\u308b\u6bce\u5e7411\u6708\u4e2d\u65ec\u304b\u3089\u4e0b\u65ec\u3068\u306a\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u9000\u8077\u3057\u518d\u5c31\u8077\u3059\u308b\u307e\u3067\u306e\u9593\u306b\u56fd\u6c11\u5e74\u91d1\u30fb\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u652f\u6255\u8a3c\u660e\u66f8\u3082\u3042\u308f\u305b\u3066\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u8ee2\u8077\u671f\u9593\u4e2d\u306b\u53d7\u7d66\u3057\u3066\u3044\u305f\u5931\u696d\u624b\u5f53\uff08\u96c7\u7528\u4fdd\u967a\uff09\u306e\u91d1\u984d\u306f\u53ce\u5165\u306b\u306f\u542b\u307e\u308c\u306a\u3044\u305f\u3081\u3001\u8a3c\u660e\u66f8\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h3>\u4e2d\u9014\u63a1\u7528\u8005\u304c\u63d0\u51fa\u3059\u308b\u4e3b\u306a\u66f8\u985e\u4e00\u89a7<\/h3>\n<table>\n<colgroup>\n<col style=\"width: 46.9%\">\n<col style=\"width: 53.1%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u63d0\u51fa\u66f8\u985e<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u5185\u5bb9<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<\/td>\n<td style=\"text-align: left\">\u524d\u8077\u5206\u306e\u7d66\u4e0e\u53ce\u5165\u3092\u5408\u7b97\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/td>\n<td style=\"text-align: left\">\u6276\u990a\u89aa\u65cf\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u63d0\u51fa\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8<\/td>\n<td style=\"text-align: left\">\u57fa\u790e\u63a7\u9664\uff08\u6700\u5927104\u4e07\u5186\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u63d0\u51fa<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/td>\n<td style=\"text-align: left\">\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u63d0\u51fa<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/td>\n<td style=\"text-align: left\">19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\u7b49\u304c\u3044\u308b\u5834\u5408\u306b\u63d0\u51fa<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u56fd\u6c11\u5e74\u91d1\u30fb\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u7b49\u306e\u652f\u6255\u8a3c\u660e\u66f8<\/td>\n<td style=\"text-align: left\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u306b\u63d0\u51fa<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u305f\u3081\u306e\u30ed\u30fc\u30f3\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8<\/td>\n<td style=\"text-align: left\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u63d0\u51fa<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u6255\u8fbc\u8a3c\u660e\u66f8<\/td>\n<td style=\"text-align: left\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u63d0\u51fa<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index\/kyuyosyotokusya.htm\" target=\"_blank\" rel=\"noopener\">\u5404\u7a2e\u63a7\u9664\u306b\u3064\u3044\u3066\uff08\u7d66\u4e0e\u6240\u5f97\u8005\u7528\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u7d76\u5bfe\u306b\u5fc5\u8981\uff1f<\/h2>\n<p>\u5e74\u306e\u9014\u4e2d\u3067\u5c31\u8077\u3057\u305f\u5834\u5408\u3001\u524d\u8077\u3067\u306e\u7d66\u4e0e\u53ce\u5165\u3092\u8a3c\u660e\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u63d0\u51fa\u3092\u5fc5\u305a\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306f1\u5e74\u9593\u306e\u7d66\u4e0e\u53ce\u5165\u3092\u5408\u7b97\u3057\u3066\u6240\u5f97\u7a0e\u3092\u78ba\u5b9a\u3055\u305b\u308b\u624b\u7d9a\u304d\u306e\u305f\u3081\u3001\u524d\u8077\u5206\u306e\u53ce\u5165\u304c\u628a\u63e1\u3067\u304d\u306a\u3044\u3068\u6b63\u3057\u3044\u7a0e\u984d\u304c\u7b97\u51fa\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u300c\u524d\u8077\u300d\u3068\u306f\u6b63\u793e\u54e1\u306b\u9650\u308a\u307e\u305b\u3093\u3002\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u96c7\u7528\u5f62\u614b\u304c\u7570\u306a\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u305f\u52e4\u52d9\u5148\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5206\u3082\u542b\u3081\u305f\u7d66\u4e0e\u53ce\u5165\u304c\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u4e2d\u9014\u63a1\u7528\u3067\u5e74\u306e\u9014\u4e2d\u306b\u5165\u793e\u3057\u305f\u5834\u5408\u306f\u3001\u5165\u793e\u524d\u306b\u50cd\u3044\u3066\u3044\u305f\u52e4\u52d9\u5148\u306e\u305d\u306e\u5e74\u306e\u7d66\u4e0e\u53ce\u5165\u306b\u3064\u3044\u3066\u3001\u304d\u3061\u3093\u3068\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002(\u4e0b\u8a18\u306e\u307b\u304b\u306b\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306a\u3069\u306f\u5e74\u672b\u8abf\u6574\u3067\u306f\u306a\u304f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002)<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u672c\u5e74\u4e2d\u306e\u4e3b\u305f\u308b\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba<\/li>\n<li>\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\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u672c\u5e74\u5206\u306e\u7d66\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u304a\u3088\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u7336\u4e88\u307e\u305f\u306f\u9084\u4ed8\u3092\u53d7\u3051\u305f\u4eba<\/li>\n<li>2\u304b\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba\u3067\u3001\u4ed6\u306e\u7d66\u4e0e\u306e\u652f\u6255\u8005\u306b\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u4eba\u3084\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u3068\u304d\u307e\u3067\u306b\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u4eba<\/li>\n<\/ol>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2665.htm\" target=\"_blank\" rel=\"noopener\">No.2665 \u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u7d1b\u5931\u3057\u305f\u3001\u307e\u305f\u306f\u624b\u306b\u5165\u3089\u306a\u3044\u5834\u5408\u306f\uff1f<\/h2>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u3084\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u3059\u3050\u306b\u524d\u8077\u306e\u62c5\u5f53\u8005\u306b\u9023\u7d61\u3057\u307e\u3057\u3087\u3046\u3002\u591a\u304f\u306e\u5834\u5408\u3001\u4f01\u696d\u306f\u518d\u767a\u884c\u306b\u5fdc\u3058\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u767a\u884c\u306f\u6240\u5f97\u7a0e\u6cd5\u3067\u4f1a\u793e\u306e\u7fa9\u52d9\u3068\u3057\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4f1a\u793e\u306f\u3001\u5f93\u696d\u54e1\u304c\u9000\u8077\u3057\u305f\u65e5\u304b\u30891\u30f5\u6708\u4ee5\u5185\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u672c\u4eba\u306b\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\uff08\u6240\u5f97\u7a0e\u6cd5\u30fb\u7b2c226\u67612\u9805\uff09\u3002\u305d\u306e\u305f\u3081\u3001\u9000\u8077\u3057\u305f\u306e\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5fc5\u305a\u524d\u8077\u306b\u78ba\u8a8d\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u3069\u3046\u3057\u3066\u3082\u624b\u306b\u5165\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u524d\u8077\u304c\u518d\u767a\u884c\u306b\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u306a\u3044<\/li>\n<li>\u4f55\u3089\u304b\u306e\u7406\u7531\u3067\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u767a\u884c\u3057\u3066\u304f\u308c\u306a\u3044<\/li>\n<li>\u524d\u8077\u304c\u5012\u7523\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b<span style=\"background-color: #ffff99\"><strong>\u524d\u8077\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u307e\u305a\u524d\u8077\u306e\u52e4\u52d9\u5148\u306b\u4ea4\u4ed8\u3092\u4f9d\u983c\u3057\u307e\u3059\u3002\u305d\u308c\u3067\u3082\u4ea4\u4ed8\u3055\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3082\u3068\u3067\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u624b\u7d9a\u300d\u3092\u5229\u7528\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3001\u3044\u3063\u305f\u3093\u4ea4\u4ed8\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u306e\u518d\u767a\u884c\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u624b\u7d9a\u300d\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u307e\u305a\u524d\u8077\u306e\u52e4\u52d9\u5148\u306b\u518d\u767a\u884c\u3092\u4f9d\u983c\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hotei\/1\/04.htm\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306e\u4ea4\u4ed8\u7fa9\u52d9\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100017.htm\" target=\"_blank\" rel=\"noopener\">F5-4 \u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u524d\u306b\u9000\u8077\u3057\u305f\u5834\u5408\u306f\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u4e2d\u9014\u63a1\u7528\u3067\u5165\u793e\u3057\u3066\u3082\u5e74\u672b\u8abf\u6574\u306e\u524d\u306b\u9000\u8077\u3057\u305f\u5834\u5408\u3084\u3001\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u3066\u518d\u5c31\u8077\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u7fcc\u5e74\u306b\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span>\u78ba\u5b9a\u7533\u544a\u3067\u5404\u7a2e\u63a7\u9664\u3092\u7533\u8acb\u3057\u3001\u7d0d\u3081\u3059\u304e\u3066\u3044\u305f\u6240\u5f97\u7a0e\u304c\u3042\u308c\u3070\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3048\u308b\u6642\u671f\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u5e74\u306e\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u306e\u671f\u9593\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d0d\u3081\u3059\u304e\u305f\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u9084\u4ed8\u7533\u544a\u306e\u671f\u9593\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593\u306b\u304b\u304b\u308f\u3089\u305a\u305d\u306e\u5e74\u306e\u7fcc\u5e741\u67081\u65e5\u304b\u30895\u5e74\u9593\u3001\u3044\u3064\u3067\u3082\u7533\u544a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>2019\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u78ba\u5b9a\u7533\u544a\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u78ba\u5b9a\u7533\u544a\u3067\u53ce\u5165\u91d1\u984d\u3092\u78ba\u8a8d\u3059\u308b\u66f8\u985e\u3068\u3057\u3066\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u78ba\u5b9f\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u9000\u8077\u6642\u306b\u4f1a\u793e\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u5927\u5207\u306b\u4fdd\u7ba1\u3057\u3001\u6642\u671f\u304c\u304d\u305f\u3089\u65e9\u3081\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u3092\u904e\u304e\u305f\u5834\u5408\u3067\u3082\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4fdd\u7ba1\u3057\u3066\u3044\u308c\u3070\u9084\u4ed8\u7533\u544a\u306b\u3088\u308a5\u5e74\u9061\u3063\u3066\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/1910.htm\" target=\"_blank\" rel=\"noopener\">No.1910 \u4e2d\u9014\u9000\u8077\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2030.htm\" target=\"_blank\" rel=\"noopener\">No.2030 \u9084\u4ed8\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>2025\u5e74\u30fb2026\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3067\u5e74\u672b\u8abf\u6574\u306f\u3069\u3046\u5909\u308f\u3063\u305f\uff1f<\/h2>\n<p>2025\u5e74\uff08\u4ee4\u548c7\u5e74\uff09\u5206\u306e\u5e74\u672b\u8abf\u6574\u304b\u3089\u3001\u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u30012026\u5e74\uff08\u4ee4\u548c8\u5e74\uff09\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u57fa\u790e\u63a7\u9664\u3084\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u306a\u3069\u304c\u6539\u6b63\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6539\u6b63\u306f\u539f\u5247\u3068\u3057\u3066\u4ee4\u548c8\u5e7412\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u3001\u4ee4\u548c8\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u4ee4\u548c8\u5e7412\u6708\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u304b\u3089\u65b0\u3057\u3044\u5236\u5ea6\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u4e2d\u9014\u63a1\u7528\u8005\u306f\u524d\u8077\u5206\u306e\u7d66\u4e0e\u3092\u5408\u7b97\u3057\u3066\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001\u3053\u306e\u6539\u6b63\u5185\u5bb9\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052\u5185\u5bb9<\/h3>\n<p>\u4ee4\u548c7\u5e74\u5ea6\u6539\u6b63\u306b\u3088\u308a\u3001\u57fa\u790e\u63a7\u9664\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u306658\u4e07\u5186\u304b\u3089\u6700\u592795\u4e07\u5186\u306e\u7bc4\u56f2\u306b\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u306f55\u4e07\u5186\u304b\u308965\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<span style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kaisei\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8ee2\u8077\u3084\u9000\u8077\u306e\u969b\u306b\u306f\u5e74\u672b\u8abf\u6574\u306b\u3082\u6ce8\u610f\u3057\u3066\u304a\u3053\u3046\uff01<\/h2>\n<p>\u4e2d\u9014\u63a1\u7528\u3067\u5e74\u306e\u9014\u4e2d\u306b\u8ee2\u8077\u3057\u305f\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u306f\u8ee2\u8077\u5148\u306e\u4f1a\u793e\u306b\u3066\u524d\u8077\u5206\u306e\u7d66\u4e0e\u3092\u5408\u7b97\u3057\u3066\u884c\u3044\u307e\u3059\u3002\u524d\u8077\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u5931\u304f\u3055\u305a\u306b\u4fdd\u7ba1\u3057\u30012025\u5e74\u30fb2026\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5909\u66f4\u70b9\u3082\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001<span 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