{"id":51614,"date":"2022-02-16T10:56:24","date_gmt":"2022-02-16T01:56:24","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=51614"},"modified":"2026-09-15T17:02:04","modified_gmt":"2026-09-15T08:02:04","slug":"%e7%8b%ac%e8%ba%ab%e8%80%85%e7%94%a8%e3%81%ae%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%ae%e6%9b%b8%e3%81%8d%e6%96%b9%e3%81%a8%e8%a8%98%e5%85%a5%e4%be%8b%e3%82%92%e7%b4%b9%e4%bb%8b%ef%bc%81","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/51614\/","title":{"rendered":"\u72ec\u8eab\u8005\u7528\u306e\u5e74\u672b\u8abf\u6574\u306e\u66f8\u304d\u65b9\u3068\u8a18\u5165\u4f8b\u3092\u7d39\u4ecb\uff01"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u72ec\u8eab\u8005\u306e\u5e74\u672b\u8abf\u6574\u3001\u4f55\u3092\u3069\u3046\u66f8\u304f\uff1f<\/div>\n<p><strong>\u72ec\u8eab\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u3001\u5fc5\u8981\u306a\u7533\u544a\u66f8\u3092\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306f\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u3067\u3059\u304c\u3001\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3084\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306f\u3001\u9069\u7528\u3092\u53d7\u3051\u308b\u63a7\u9664\u306b\u5fdc\u3058\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u4ee4\u548c8\u5e74\u5206\u306f\u57fa\u790e\u63a7\u9664\u304c\u6700\u5927104\u4e07\u5186\u306b\u62e1\u5927<\/li>\n<li>\u6276\u990a\u306a\u3057\u72ec\u8eab\u8005\u306f\u6c0f\u540d\u7b49\u306e\u57fa\u672c\u60c5\u5831\u306e\u307f\u8a18\u5165<\/li>\n<li>iDeCo\u3084\u56fd\u6c11\u5e74\u91d1\u306f\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u8a18\u8f09<\/li>\n<\/ul>\n<p>Q. \u72ec\u8eab\u8005\u304c\u5e74\u672b\u8abf\u6574\u3067\u5fc5\u305a\u63d0\u51fa\u3059\u308b\u66f8\u985e\u306f\uff1f<\/p>\n<p>A. \u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u30fb\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e2\u3064\u304c\u57fa\u672c\u3067\u3001\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3082\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u3001\u6240\u5f97\u7a0e\u3092\u6b63\u78ba\u306b\u7d0d\u4ed8\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u304c\u8fd1\u3065\u304f\u3068\u3001\u4f1a\u793e\u54e1\u306f\u5fc5\u8981\u306a\u66f8\u985e\u306b\u8a18\u5165\u3057\u3001\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u7a2e\u985e\u304c\u3042\u308a\u3001\u72ec\u8eab\u8005\u3067\u3042\u3063\u3066\u3082\u6240\u5b9a\u306e\u66f8\u304d\u65b9\u3067\u8a18\u5165\u306e\u3046\u3048\u3001\u4f1a\u793e\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u4eca\u56de\u306f\u3001\u4ee4\u548c8\u5e74\u5206\uff082026\u5e74\u5206\uff09\u306e\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u72ec\u8eab\u8005\u306e\u66f8\u304d\u65b9\u3068\u8a18\u5165\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u57fa\u790e\u63a7\u9664\u984d\u3084\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u304c\u5909\u308f\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u3042\u308f\u305b\u3066\u6700\u65b0\u306e\u5909\u66f4\u70b9\u3082\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\/9762\/?provider=pa_basic&#038;provider_info=cv.51614.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\/2026\/08\/minibook_51614_1.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>\u72ec\u8eab\u8005\u5411\u3051 \u5e74\u672b\u8abf\u6574\u306e\u8a18\u8f09\u4f8b\u30fb\u66f8\u304d\u65b9\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8 \u6276\u990a\u306a\u3057 \u66f8\u304d\u65b9\u300d\u300c\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8 \u66f8\u304d\u65b9 \u72ec\u8eab\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>\u72ec\u8eab\u8005\u3082\u5bfe\u8c61\uff01\u305d\u3082\u305d\u3082\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u5e74\u672b\u8abf\u6574\u306f\u3001\u6b63\u78ba\u306a\u6240\u5f97\u7a0e\u7d0d\u4ed8\u306e\u305f\u3081\u3001\u5e74\u672b\u306b\u884c\u3046\u624b\u7d9a\u304d\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u4f1a\u793e\u54e1\u306f\u3001\u6bce\u6708\u306e\u7d66\u6599\u304b\u3089\u300c\u6240\u5f97\u7a0e\u300d\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u300d\u300c\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u5206\u300d\u306a\u3069\u3068\u3044\u3063\u305f\u9805\u76ee\u540d\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6982\u7b97\u306e\u6240\u5f97\u7a0e\u304c\u5dee\u3057\u5f15\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6240\u5f97\u7a0e\u306f1\u5e74\u9593\u306e\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u984d\u3068\u5404\u7a2e\u63a7\u9664(\u4fdd\u967a\u6599\u3084\u6276\u990a\u306e\u72b6\u6cc1\u306a\u3069)\u3092\u3082\u3068\u306b\u6b63\u78ba\u306a\u91d1\u984d\u304c\u6c7a\u307e\u308b\u305f\u3081\u3001\u305d\u306e\u5e74\u306e\u6700\u5f8c\u306e\u7d66\u4e0e\u304c\u78ba\u5b9a\u3059\u308b\u307e\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u6bce\u6708\u306e\u7d66\u6599\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u3066\u3044\u308b\u6240\u5f97\u7a0e\u306f\u3042\u304f\u307e\u3067\u6982\u7b97\u984d\u3067\u3042\u308a\u30011\u5e74\u9593\u306e\u7d66\u4e0e\u53ce\u5165\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u984d\u3068\u306f\u5f53\u7136\u9055\u3044\u304c\u751f\u3058\u307e\u3059\u3002\u3053\u306e\u9055\u3044\u3092\u6b63\u3059\u624b\u7d9a\u304d\u304c\u5e74\u672b\u8abf\u6574\u3067\u3059\u3002<\/p>\n<p>1\u6708\u304b\u308912\u6708\u307e\u3067\u306e\u7d66\u6599\u304b\u3089\u6240\u5f97\u7a0e\u3068\u3057\u3066\u5dee\u3057\u5f15\u304b\u308c\u305f\u91d1\u984d\u3068\u6b63\u3057\u3044\u6240\u5f97\u7a0e\u984d\u3092\u6bd4\u3079\u3066\u3001\u63a7\u9664\u3057\u305f\u91d1\u984d\u304c\u591a\u3044\u5834\u5408\u306b\u306f\u9084\u4ed8\u3001\u5c11\u306a\u3044\u5834\u5408\u306b\u306f\u8ffd\u52a0\u5fb4\u53ce\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\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<p>\u5e74\u672b\u8abf\u6574\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u5e74\u306e\u6700\u5f8c\u306e\u7d66\u6599\u3067\u884c\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u4f1a\u793e\u306f\u30011\u5e74\u306e\u6700\u5f8c\u306e\u7d66\u6599\u3068\u306a\u308b12\u6708\u652f\u6255\u5206\u306e\u8a08\u7b97\u306e\u524d\u307e\u3067\u306b\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u3092\u96c6\u3081\u3066\u3001\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e\u54e1\u306b\u306f\u5fc5\u8981\u66f8\u985e\u304c11\u6708\u4e2d\u65ec\u304b\u308912\u6708\u4e0a\u65ec\u306b\u304b\u3051\u3066\u914d\u5e03\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u54e1\u306f\u3001\u4f1a\u793e\u304b\u3089\u5fc5\u8981\u66f8\u985e\u304c\u6e21\u3055\u308c\u305f\u3089\u3001\u7533\u544a\u5185\u5bb9\u306b\u5408\u308f\u305b\u3066\u5fc5\u8981\u306a\u8a3c\u660e\u66f8\u306a\u3069\u3092\u63c3\u3048\u3066\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3001\u4f1a\u793e\u306b\u6307\u793a\u3055\u308c\u305f\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u63d0\u51fa\u671f\u9650\u306f\u4f1a\u793e\u306e\u898f\u6a21\u3084\u7d66\u6599\u652f\u6255\u65e5\u30fb\u8a08\u7b97\u671f\u9593\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u300112\u6708\u4e0a\u65ec\u3068\u3055\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h2>\u4ee4\u548c8\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u3067\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u5909\u66f4\u70b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u57fa\u790e\u63a7\u9664\u984d\u306e\u5f15\u304d\u4e0a\u3052\u3068\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u306e\u7de9\u548c\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002<\/strong><\/span>\u72ec\u8eab\u8005\u306b\u3082\u5f71\u97ff\u3059\u308b\u4e3b\u306a\u5909\u66f4\u70b9\u306f\u6b21\u306e3\u3064\u3067\u3059\u3002<\/p>\n<h3>\u57fa\u790e\u63a7\u9664\u984d\u304c\u6700\u5927104\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052<\/h3>\n<p><span style=\"background-color: 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target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u304c62\u4e07\u5186\u4ee5\u4e0b\u306b\u7de9\u548c<\/h3>\n<p>\u6276\u990a\u63a7\u9664\u3084\u914d\u5076\u8005\u63a7\u9664\u306a\u3069\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u8981\u4ef6\u304c\u300158\u4e07\u5186\u4ee5\u4e0b\u304b\u308962\u4e07\u5186\u4ee5\u4e0b\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u306f123\u4e07\u5186\u4ee5\u4e0b\u304b\u3089136\u4e07\u5186\u4ee5\u4e0b\u304c\u76ee\u5b89\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u3053\u308c\u307e\u3067\u6240\u5f97\u8981\u4ef6\u3092\u8d85\u3048\u3066\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3060\u3063\u305f\u5bb6\u65cf\u304c\u3001\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u65b0\u305f\u306b\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u63a7\u9664\u984d\u81ea\u4f53\uff0838\u4e07\u5186\u306a\u3069\uff09\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u8a18\u8f09\u6b04\u304c\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u300d\u306b\u5909\u66f4<\/h3>\n<p>\u4ee4\u548c8\u5e74\u5206\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3067\u306f\u3001\u8a18\u8f09\u6b04\u306e\u540d\u79f0\u304c\u300c\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u300d\u304b\u3089\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u300d\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7279\u5b9a\u89aa\u65cf\u306e\u3046\u3061\u5408\u8a08\u6240\u5f97100\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\u3082\u3001\u3053\u306e\u6b04\u306b\u8a18\u8f09\u3059\u308b\u5bfe\u8c61\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u304b\u3089\u6e21\u3055\u308c\u308b\u7533\u544a\u66f8\u304c\u4ee4\u548c8\u5e74\u5206\u306e\u69d8\u5f0f\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3001\u8a18\u5165\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" target=\"_blank\" 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style=\"background-color: #ffff99\"><strong>\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u3001\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c62\u4e07\u5186\u4ee5\u4e0b\uff08\u6539\u6b63\u524d58\u4e07\u5186\u4ee5\u4e0b\uff09\u306e6\u89aa\u7b49\u5185\u306e\u8840\u65cf\u30683\u89aa\u7b49\u5185\u306e\u59fb\u65cf\u306e\u307b\u304b\u3001\u5150\u7ae5\u798f\u7949\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u3044\u308f\u3086\u308b\u91cc\u5b50\u3084\u3001\u8001\u4eba\u798f\u7949\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u3044\u308f\u3086\u308b\u990a\u8b77\u8001\u4eba\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u305d\u306e\u5e74\u306e12\u670831\u65e5\u73fe\u5728\u306e\u5e74\u9f6216\u6b73\u4ee5\u4e0a\u304c\u8a72\u5f53\u3057\u3001\u63a7\u9664\u984d\u306f38\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306719\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u5834\u5408\u306f\u300163\u4e07\u5186\u306e\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306770\u6b73\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u3001\u8001\u4eba\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3057\u3001\u540c\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u306f58\u4e07\u5186\u3001\u540c\u5c45\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f48\u4e07\u5186\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u72ec\u8eab\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u30fb\u8a18\u5165\u4f8b\u306f\uff1f<\/h2>\n<p>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306b\u306f\u3001\u57fa\u790e\u63a7\u9664\u3068\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u5fc5\u8981\u306a\u5185\u5bb9\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u72ec\u8eab\u8005\u306f\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u7533\u544a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u305d\u308c\u305e\u308c\u306e\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>\u57fa\u790e\u63a7\u9664\u984d\u306e\u5224\u5b9a\u65b9\u6cd5<\/h3>\n<p>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306b\u306f\u300c\u3042\u306a\u305f\u306e\u672c\u5e74\u5ea6\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u300d\u306e\u7d66\u4e0e\u6240\u5f97\u3092\u8a18\u8f09\u3059\u308b\u6b04\u304c\u3042\u308a\u307e\u3059\u30021\u5e74\u9593\u306e\u7d66\u4e0e\u53ce\u5165\u306e\u898b\u7a4d\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u306f\u3001\u300c\u4ee4\u548c8\u5e74\u5206\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d\u306b\u3042\u308b\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\u3067\u8a08\u7b97\u3059\u308b\u3068\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306b\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u3092\u8a08\u7b97\u3057\u3066\u5408\u8a08\u3057\u3001\u6b21\u306e\u8868\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d\u3092\u5224\u5b9a\u3057\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u30fb9\u5e74\u5206\u306f\u6642\u9650\u7684\u306a\u7279\u4f8b\u306b\u3088\u308a\u3001\u63a7\u9664\u984d\u304c\u4ee4\u548c7\u5e74\u5206\u3088\u308a\u5e83\u3044\u6240\u5f97\u5c64\u3067\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 46.1%\">\n<col style=\"width: 53.9%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u57fa\u790e\u63a7\u9664\u984d\uff08\u4ee4\u548c8\u5e74\u30fb9\u5e74\u5206\uff09<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">132\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left\">104\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">132\u4e07\u5186\u8d85336\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left\">104\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">336\u4e07\u5186\u8d85489\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left\">104\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">489\u4e07\u5186\u8d85655\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left\">67\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">655\u4e07\u5186\u8d852,350\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left\">62\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">2,350\u4e07\u5186\u8d852,400\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">2,400\u4e07\u5186\u8d852,450\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left\">32\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">2,450\u4e07\u5186\u8d852,500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left\">16\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">2,500\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left\">0\u5186<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_73.htm\" target=\"_blank\" rel=\"noopener\">A2-4 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u3001\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u53ca\u3073\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u72ec\u8eab\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u30fb\u8a18\u5165\u4f8b\u306f\uff1f<\/h2>\n<p>\u72ec\u8eab\u8005\u3082\u6276\u990a\u63a7\u9664\u3042\u308a\u306e\u5834\u5408\u30fb\u6276\u990a\u63a7\u9664\u306a\u3057\u306e\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u306b\u5fdc\u3058\u305f\u66f8\u304d\u65b9\u3067\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u5206\u306e\u69d8\u5f0f\u3067\u306f\u3001\u8a18\u8f09\u6b04\u304c\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u300d\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-126303\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/02\/doc-image-i0-2-1024x721.png\" alt=\"\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" target=\"_blank\" rel=\"noopener\">A2-1 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2027bun_01.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u4ee4\u548c9\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d<\/a><\/p>\n<h3>\u72ec\u8eab\u3067\u6276\u990a\u63a7\u9664\u306a\u3057\u306e\u8a18\u5165\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u6276\u990a\u63a7\u9664\u306e\u306a\u3044\u72ec\u8eab\u8005\u306f\u3001\u81ea\u5206\u306e\u540d\u524d\u306a\u3069\u4ee5\u5916\u306b\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/span><\/p>\n<p>\u7533\u544a\u66f8\u4e0a\u90e8\u306e\u6b04\u306b\u81ea\u5206\u306e\u540d\u524d\u3001\u751f\u5e74\u6708\u65e5\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3001\u4f4f\u6240\u3001\u4e16\u5e2f\u4e3b\u540d\u3068\u7d9a\u67c4\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u914d\u5076\u8005\u306e\u6709\u7121\u6b04\u306f\u300c\u7121\u300d\u306b\u25cb\u3092\u3064\u3051\u307e\u3059\u3002<\/p>\n<h3>\u72ec\u8eab\u3067\u6276\u990a\u63a7\u9664\u3042\u308a\u306e\u8a18\u5165\u4f8b<\/h3>\n<p>\u72ec\u8eab\u3067\u6276\u990a\u63a7\u9664\u3042\u308a\u306e\u5834\u5408\u306f\u3001\u81ea\u5206\u306e\u540d\u524d\u306a\u3069\u306e\u307b\u304b\u306b\u3001\u6276\u990a\u89aa\u65cf\u306e\u540d\u524d\u3084\u751f\u5e74\u6708\u65e5\u306a\u3069\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>16\u6b73\u672a\u6e80\u306e\u5b50\u3092\u6276\u990a\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u8a18\u5165\u4f8b<\/h3>\n<p>16\u6b73\u672a\u6e80\u306e\u5b50\u306f\u6240\u5f97\u7a0e\u306e\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4f4f\u6c11\u7a0e\u3067\u7533\u544a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5206\u306e\u540d\u524d\u306a\u3069\u3092\u8a18\u5165\u3057\u305f\u3046\u3048\u3067\u3001\u4f4f\u6c11\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u9805\u6b04\u306b\u6276\u990a\u3057\u3066\u3044\u308b\u5b50\u306e\u540d\u524d\u3001\u751f\u5e74\u6708\u65e5\u3001\u4f4f\u6240\u3001\u7d9a\u67c4\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306a\u3069\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u307e\u305f\u300116\u6b73\u672a\u6e80\u306e\u5b50\u304c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4f4f\u6c11\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u9805\u6b04\u306e\u63a7\u9664\u5bfe\u8c61\u5916\u56fd\u5916\u6276\u990a\u89aa\u65cf\u306b\u3007\u3092\u4ed8\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u9000\u8077\u624b\u5f53\u7b49\uff08\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u3082\u306e\u306b\u9650\u308a\u307e\u3059\uff09\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u9000\u8077\u624b\u5f53\u7b49\u3092\u6709\u3059\u308b\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf\u300d\u6b04\u306b\u540d\u524d\u3084\u751f\u5e74\u6708\u65e5\u3001\u4f4f\u6240\u3001\u7d9a\u67c4\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306a\u3069\u3092\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u4f4f\u6c11\u7a0e\u3067\u306f\u3001\u6276\u990a\u89aa\u65cf\u7b49\u306e\u8981\u4ef6\u306b\u9000\u8077\u6240\u5f97\u306e\u91d1\u984d\u306f\u542b\u3081\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u9000\u8077\u6240\u5f97\u3092\u9664\u3044\u305f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u8fbc\u307f\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002 <\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" target=\"_blank\" rel=\"noopener\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>16\u6b73\u4ee5\u4e0a\u306e\u5b50\u3092\u6276\u990a\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p>\u81ea\u5206\u306e\u540d\u524d\u306a\u3069\u3092\u8a18\u5165\u3057\u305f\u3046\u3048\u3067\u3001\u6276\u990a\u3057\u3066\u3044\u308b16\u6b73\u4ee5\u4e0a\u306e\u5b50\u306e\u540d\u524d\u3001\u751f\u5e74\u6708\u65e5\u3001\u4f4f\u6240\u3001\u7d9a\u67c4\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306a\u3069\u3092\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u5b50\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u3067\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u306f\u6240\u5f97\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u304c\u3001\u4ee4\u548c8\u5e74\u5206\u306f\u6240\u5f97\u306e\u898b\u8fbc\u307f\u984d\u304c62\u4e07\u5186\uff08\u6539\u6b63\u524d58\u4e07\u5186\uff09\u3092\u8d85\u3048\u308b\u3068\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u300119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u7279\u5b9a\u89aa\u65cf\u306b\u3064\u3044\u3066\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c62\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u306f136\u4e07\u5186\u8d85197\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308c\u3070\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\uff08\u6700\u9ad863\u4e07\u5186\uff09\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5b50\u304c19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u3068\u304d\u306f\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002\u5e74\u9f6219\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u3067\u3001\u6240\u5f97\u306e\u898b\u7a4d\u984d\u304c62\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u6240\u5f97\u3060\u3051\u306e\u3068\u304d\u306f\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u304c136\u4e07\u5186\u8d85197\u4e07\u5186\u4ee5\u4e0b\uff09\u306e\u5834\u5408\u306f\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u6b04\u3067\u7279\u5b9a\u89aa\u65cf\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1177.htm\" target=\"_blank\" rel=\"noopener\">No.1177 \u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u89aa\u3092\u6276\u990a\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p>16\u6b73\u4ee5\u4e0a\u306e\u5b50\u4f9b\u306e\u7533\u544a\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u81ea\u5206\u306e\u540d\u524d\u306a\u3069\u3092\u8a18\u5165\u3057\u305f\u3046\u3048\u3067\u3001\u6276\u990a\u3057\u3066\u3044\u308b\u89aa\u306e\u540d\u524d\u3001\u751f\u5e74\u6708\u65e5\u3001\u4f4f\u6240\u3001\u7d9a\u67c4\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306a\u3069\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u6276\u990a\u3057\u3066\u3044\u308b\u89aa\u304c70\u6b73\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u300c\u8001\u4eba\u6276\u990a\u89aa\u65cf\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u540c\u5c45\u3057\u3066\u3044\u308b\u76f4\u7cfb\u5c0a\u5c5e\u306e\u5834\u5408\u306f\u300c\u540c\u5c45\u8001\u89aa\u7b49\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u540c\u5c45\u8001\u89aa\u7b49\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002\u63a7\u9664\u984d\uff08\u540c\u5c4558\u4e07\u5186\u30fb\u5225\u5c4548\u4e07\u5186\uff09\u306f\u4ee4\u548c8\u5e74\u5206\u3082\u5909\u66f4\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u89aa\u65cf\u304c\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5834\u5408<\/h3>\n<p>\u975e\u5c45\u4f4f\u8005\u306e\u5e74\u9f62\u304c16\u6b73\u4ee5\u4e0a30\u6b73\u672a\u6e80\u307e\u305f\u306f70\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u300c\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u89aa\u65cf\u300d\u6b04\u306e\u300c16\u6b73\u4ee5\u4e0a30\u6b73\u672a\u6e80\u307e\u305f\u306f70\u6b73\u4ee5\u4e0a\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u300130\u6b73\u4ee5\u4e0a70\u6b73\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u300c\u7559\u5b66\u300d\u300c\u969c\u5bb3\u8005\u300d\u300c38\u4e07\u5186\u4ee5\u4e0a\u306e\u652f\u6255\u300d\u306e\u3046\u3061\u8a72\u5f53\u3059\u308b\u3044\u305a\u308c\u304b\u306e\u9805\u76ee\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002\u540d\u524d\u3084\u751f\u5e74\u6708\u65e5\u3001\u7d9a\u67c4\u3001\u4f4f\u6240\u306a\u3069\u306f\u4ed6\u306e\u5834\u5408\u3068\u540c\u69d8\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3082\u540c\u69d8\u3067\u3059\u304c\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u6307\u5b9a\u3092\u53d7\u3051\u308b\u524d\u306b\u51fa\u56fd\u3057\u305f\u5834\u5408\u3067\u3042\u308c\u3070\u3001\u8a18\u8f09\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u89aa\u65cf\u304c\u9000\u8077\u624b\u5f53\u7b49\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u9000\u8077\u624b\u5f53\u7b49\u3092\u6709\u3059\u308b\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf\u300d\u6b04\u306b\u540d\u524d\u3084\u4f4f\u6240\u306a\u3069\u3092\u8a18\u5165\u3057\u3001\u300c\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u89aa\u65cf\u300d\u6b04\u306e\u8a72\u5f53\u3059\u308b\u9805\u76ee\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u72ec\u8eab\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u30fb\u8a18\u5165\u4f8b\u306f\uff1f<\/h2>\n<p>\u72ec\u8eab\u8005\u3067\u3082\u751f\u547d\u4fdd\u967a\u3084iDeCo\uff08\u500b\u4eba\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff09\u306a\u3069\u306e\u4fdd\u967a\u6599\u30fb\u639b\u91d1\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u65b9\u306f\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306f\u3001\u751f\u547d\u4fdd\u967a\u3084\u5730\u9707\u4fdd\u967a\u306a\u3069\u306e\u4fdd\u967a\u6599\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"723\" class=\"aligncenter size-large wp-image-126308\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/02\/doc-image-i1-1-1024x723.png\" alt=\"\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/02\/doc-image-i1-1-1024x723.png 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/02\/doc-image-i1-1-300x212.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/02\/doc-image-i1-1-768x542.png 768w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/02\/doc-image-i1-1.png 1111w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" target=\"_blank\" rel=\"noopener\">A2-3\u3000\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\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_04.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d<\/a><\/p>\n<h3>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u66f8\u304d\u65b9<\/h3>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u306e\u63a7\u9664\u306f\u300c\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u300d\u300c\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u300d\u300c\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u300d\u306e\u4fdd\u967a\u6599\u3092\u5206\u3051\u3066\u8a18\u8f09\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4fdd\u967a\u4f1a\u793e\u306e\u540d\u79f0\u3001\u4fdd\u967a\u306e\u7a2e\u985e\u306a\u3069\u306f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u5185\u5bb9\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u3068\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306b\u306f\u65b0\u30fb\u65e7\u306e\u533a\u5206\u306b\u3007\u3092\u4ed8\u3051\u308b\u6b04\u304c\u3042\u308a\u307e\u3059\u3002\u4fdd\u967a\u306e\u5951\u7d04\u30922012\u5e741\u67081\u65e5\u3088\u308a\u524d\u306b\u3057\u305f\u3082\u306e\uff08\u65e7\u5951\u7d04\uff09\u3068\u3001\u4ee5\u5f8c\u306b\u7de0\u7d50\u3057\u305f\u3082\u306e\uff08\u65b0\u5951\u7d04\uff09\u3068\u3067\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u3068\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u306e\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u306f\u3001\u7533\u544a\u3059\u308b\u672c\u4eba\u3001\u914d\u5076\u8005\u3084\u89aa\u65cf\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u89aa\u65cf\u304c\u9664\u304b\u308c\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u3001\u539f\u5247\u3068\u3057\u3066\u4fdd\u967a\u4f1a\u793e\u7b49\u304b\u3089\u306e\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u308b\u4fdd\u967a\u6599\u3084\u3001\u65e7\u5951\u7d04\uff08\u65e7\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u30fb\u65e7\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\uff09\u306e\u3046\u30611\u5951\u7d04\u306b\u3064\u304d\u300c1\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u304c9,000\u5186\u4ee5\u4e0b\u306e\u3082\u306e\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u4e0d\u8981\u3068\u306a\u308b\u3053\u3068\u306b\u3082\u7559\u610f\u3057\u307e\u3057\u3087\u3046\u3002 <\/p>\n<p>1\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u91d1\u984d\u3092\u3001\u300c\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u300d\u300c\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u300d\u300c\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u300d\u306b\u5206\u3051\u3066\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u898b\u306a\u304c\u3089\u8a18\u8f09\u3057\u3001\u4fdd\u967a\u6599\u63a7\u9664\u984d\u3092\u305d\u308c\u305e\u308c\u8a08\u7b97\u3057\u3066\u3044\u304d\u307e\u3059\u304c\u3001\u8a08\u7b97\u65b9\u6cd5\u306f\u305d\u308c\u307b\u3069\u96e3\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u8a08\u7b97\u65b9\u6cd5\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7533\u544a\u66f8\u306e\u624b\u9806\u306b\u6cbf\u3063\u3066\u8a18\u8f09\u3059\u308c\u3070\u7c21\u5358\u306b\u8a08\u7b97\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99\"><strong>\u305d\u308c\u305e\u308c\u306e\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d\u306e\u4e0a\u9650\u306f\u539f\u52474\u4e07\u5186\u3067\u3001\u5408\u8a08\u3057\u3066\u6700\u9ad812\u4e07\u5186\u307e\u3067\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/span><\/p>\n<h3>\u4ee4\u548c8\u5e74\u5206\u9650\u5b9a\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u62e1\u5145<\/h3>\n<p>\u4ee4\u548c8\u5e74\u5206\u306b\u9650\u308a\u300123\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u65b0\u5951\u7d04\u306e\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u4e0a\u9650\u304c4\u4e07\u5186\u304b\u30896\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002\u5b50\u80b2\u3066\u4e16\u5e2f\u3092\u5bfe\u8c61\u3068\u3057\u305f\u6642\u9650\u7684\u306a\u63aa\u7f6e\u3067\u3059\u3002<\/p>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u5168\u4f53\u306e\u5408\u8a08\u4e0a\u9650\u306f\u5f93\u6765\u3069\u304a\u308a12\u4e07\u5186\u306e\u307e\u307e\u3067\u3001\u3053\u306e\u7279\u4f8b\u5206\u3060\u3051\u304c\u4e0a\u4e57\u305b\u3055\u308c\u308b\u5f62\u306b\u306a\u308a\u307e\u3059\u3002\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a72\u5f53\u6b04\u306b\u6276\u990a\u89aa\u65cf\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3057\u3066\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306e\u66f8\u304d\u65b9<\/h3>\n<p>\u640d\u5bb3\u4fdd\u967a\u5951\u7d04\u306e\u5730\u9707\u7b49\u640d\u5bb3\u90e8\u5206\u306e\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u6700\u9ad85\u4e07\u5186\u307e\u3067\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306e\u66f8\u304d\u65b9\u3082\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u540c\u69d8\u306b\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u5185\u5bb9\u3092\u8ee2\u8a18\u3057\u3066\u3001\u7533\u544a\u66f8\u306e\u624b\u9806\u306b\u6cbf\u3063\u3066\u8a18\u8f09\u3059\u308c\u3070\u7c21\u5358\u306b\u8a08\u7b97\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\u3068\u306f\u30012006\u5e7412\u670831\u65e5\u307e\u3067\u306b\u7de0\u7d50\u3057\u305f\u5951\u7d04\u3067\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u640d\u5bb3\u4fdd\u967a\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u3082\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\u306e\u5834\u5408\u306f\u305d\u306e\u65e8\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4fdd\u967a\u6599\u306e\u533a\u5206\u306e\u6b04\u306b\u306f\u300c\u65e7\u9577\u671f\u300d\u306b\u3007\u3092\u3057\u307e\u3059\u3002\u5730\u9707\u4fdd\u967a\u6599\u3068\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u4fdd\u967a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5bb6\u5c4b\u306b\u4f4f\u3080\u4eba\u3084\u5bb6\u8ca1\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u4eba\u306f\u3001\u7533\u544a\u8005\u672c\u4eba\u3084\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u3082\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1145.htm\" target=\"_blank\" rel=\"noopener\">No.1145 \u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3068\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u306e\u66f8\u304d\u65b9<\/h3>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u672c\u4eba\u3084\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u3001\u652f\u6255\u3063\u305f\u5168\u984d\u306b\u3064\u3044\u3066\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u672c\u4eba\u3084\u5bb6\u65cf\u306e\u5206\u306e\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3084\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u306e\u639b\u91d1\u306a\u3069\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u3001\u300c\u793e\u4f1a\u4fdd\u967a\u306e\u7a2e\u985e\u300d\u300c\u4fdd\u967a\u6599\u652f\u6255\u5148\u306e\u540d\u79f0\u300d\u300c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u4eba\u306e\u6c0f\u540d\u300d\u300c\u3042\u306a\u305f\u304c\u672c\u5e74\u5ea6\u4e2d\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u91d1\u984d\u300d\u3092\u305d\u308c\u305e\u308c\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u56fd\u6c11\u5e74\u91d1\u306e\u4fdd\u967a\u6599\u306e\u63a7\u9664\u8a3c\u660e\u66f8\u306a\u3069\u3001\u8a3c\u660e\u66f8\u985e\u306e\u6dfb\u4ed8\u3082\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u3067\u306f\u3001iDeCo\uff08\u500b\u4eba\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff09\u306a\u3069\u306e\u639b\u91d1\u304c\u5bfe\u8c61\u306b\u306a\u308a\u3001\u305d\u306e\u5168\u984d\u3092\u63a7\u9664\u3067\u304d\u307e\u3059\u3002\u500b\u4eba\u3067iDeCo\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u6bce\u5e7410\u6708\u304b\u308911\u6708\u306b\u304b\u3051\u3066\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u6255\u8fbc\u8a3c\u660e\u66f8\u304c\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u306e\u3067\u3001\u306a\u304f\u3055\u306a\u3044\u3088\u3046\u306b\u4fdd\u5b58\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1130.htm\" target=\"_blank\" rel=\"noopener\">No.1130 \u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u72ec\u8eab\u8005\u306e\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u306e\u66f8\u304d\u65b9\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3088\u3046\uff01<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u66f8\u985e\u306b\u304d\u3061\u3093\u3068\u8a18\u5165\u306e\u3046\u3048\u3001\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<span style=\"background-color: #ffff99\"><strong>\u7279\u306b\u4ee4\u548c8\u5e74\u5206\u306f\u57fa\u790e\u63a7\u9664\u984d\u3084\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u304c\u5909\u308f\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u4e0d\u5099\u304c\u3042\u3063\u305f\u308a\u53e4\u3044\u6240\u5f97\u8981\u4ef6\u306e\u307e\u307e\u8a18\u5165\u3057\u305f\u308a\u3059\u308b\u3068\u3001\u6b63\u3057\u304f\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/span>\u72ec\u8eab\u8005\u3082\u8a18\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u66f8\u985e\u3084\u6700\u65b0\u306e\u66f8\u304d\u65b9\u3092\u7406\u89e3\u3057\u3066\u3001\u9593\u9055\u3044\u306e\u306a\u3044\u3088\u3046\u306b\u6b63\u3057\u304f\u66f8\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u63d0\u51fa\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-lkc-id=\"5\" 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\">\u5e74\u672b\u8abf\u6574\uff08\u4ee4\u548c8\u5e74\u5206\uff09\u3068\u306f\uff1f2026\u5e74\u306e\u5909\u66f4\u70b9\u30fb\u5fc5\u8981\u66f8\u985e\u30fb\u66f8\u304d\u65b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u5e74\u672b\u8abf\u6574\u3068\u306f\u4f55\u3092\u3059\u308b\u624b\u7d9a\u304d\uff1f\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u30661\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044\u306f\u624b\u7d9a\u304d\u306e\u4e3b\u4f53\u3068\u5bfe\u8c61\u63a7\u9664\u4ee4\u548c8\u5e74\u5206\u306f\u8ab2\u7a0e\u6700\u4f4e\u9650\u304c178\u4e07\u5186\u306b\u62e1\u5927\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u8981\u4ef6\u304c62\u4e07\u5186\u4ee5\u4e0b(\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u306f136\u4e07\u5186\u4ee5\u4e0b)\u306b\u7de9\u548cQ. \u4ee4\u548c8\u5e74\u5206\u3067\u5e74\u672b\u8abf\u6574\u306e\u4f55\u304c\u5909\u308f\u3063\u305f\uff1fA. \u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u62e1\u5145\u3067\u8ab2\u7a0e\u6700\u4f4e\u9650\u304c178\u4e07\u5186\u3068\u306a\u308a\u3001\u6276\u990a\u63a7\u9664\u306e\u6240\u5f97\u8981\u4ef6\u308258\u4e07\u5186\u304b\u308962\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e1\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u984d\u3092\u4f1a\u793e\u304c\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u4ee4\u548c8\u5e74\u5206\uff082026\u5e74\u5206\uff09\u306f...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Point\u72ec\u8eab\u8005\u306e\u5e74\u672b\u8abf\u6574\u3001\u4f55\u3092\u3069\u3046\u66f8\u304f\uff1f 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