{"id":51879,"date":"2022-03-04T16:20:09","date_gmt":"2022-03-04T07:20:09","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=51879"},"modified":"2025-12-03T17:44:53","modified_gmt":"2025-12-03T08:44:53","slug":"%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%ab%e3%82%88%e3%82%8b%e9%82%84%e4%bb%98%e9%87%91%e3%81%ae%e6%94%af%e6%89%95%e6%97%a5%e3%81%af%e3%81%84%e3%81%a4%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/51879\/","title":{"rendered":"\u3010\u4e8b\u4f8b\u4ed8\u304d\u3011\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u306f\u3044\u3064\u3001\u3044\u304f\u3089\u623b\u3063\u3066\u304f\u308b\uff1f\u652f\u6255\u65e5\u3084\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/src\/images\/icon_file_pdf.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/48376\/?provider=pa_basic&provider_info=cv.51879.part.pdfdl-box\" target=\"_blank\" rel=\"noopener\"\n                data-impression-and-click-trigger\n                class=\"pdf-dl-box-button advads-button-primary\"\n                aria-label=\"\u8a18\u4e8b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30da\u30fc\u30b8\u3078\u79fb\u52d5\">\u8a18\u4e8b\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\n            <\/a>\n        <\/div>\n    <\/div>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306b\u51fa\u3066\u304f\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2991\/\" data-internallinksmanager029f6b8e52c=\"515\" title=\"\u9084\u4ed8\u91d1\">\u9084\u4ed8\u91d1<\/a>\u3068\u306f\u30011\u5e74\u9593\u306b\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u3084\u8cde\u4e0e\u304b\u3089\u5fb4\u53ce\u3055\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u672c\u6765\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u3088\u308a\u591a\u3044\u5834\u5408\u306b\u300112\u6708\u307e\u305f\u306f1\u6708\u306b\u623b\u3063\u3066\u304f\u308b\u304a\u91d1\u306e\u3053\u3068\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50421\/\" data-internallinksmanager029f6b8e52c=\"512\" title=\"\u904e\u4e0d\u8db3\u7a0e\u984d\">\u904e\u4e0d\u8db3\u7a0e\u984d<\/a>\u306e\u8abf\u6574\u3092\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308b\u305f\u3081\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u4e0d\u8db3\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u8ffd\u52a0\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002\u4eca\u56de\u306f\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u9084\u4ed8\u91d1\u306e\u652f\u6255\u65e5\u3084\u53d7\u3051\u53d6\u308a\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\/9948\/?provider=pa_basic&provider_info=cv.51879.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 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\/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50421\/\" data-lkc-id=\"72\" 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\">\u904e\u4e0d\u8db3\u7a0e\u984d\u3068\u306f\uff1f\u78ba\u8a8d\u624b\u6bb5\u3068\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u5e74\u672b\u304c\u8fd1\u3065\u3044\u3066\u304f\u308b\u3068\u3001\u4f1a\u793e\u54e1\u30fb\u516c\u52d9\u54e1\u306e\u65b9\u306f\u305d\u306e\u5e74\u306e\u7d66\u4e0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u30661\u5e74\u9593\u306e\u7a0e\u984d\u306e\u7cbe\u7b97\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4eca\u56de\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u751f\u3058\u308b\u300c\u904e\u4e0d\u8db3\u7a0e\u984d\u300d\uff08\u9084\u4ed8\u984d\u3084\u5fb4\u53ce\u984d\uff09\u3092\u5f93\u696d\u54e1\u306f\u3069\u306e\u3088\u3046\u306b\u78ba\u8a8d\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u3001\u307e\u305f\u3001\u4f1a\u793e\u304c\u904e\u4e0d\u8db3\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u3084\u9084\u4ed8\u30fb\u5fb4\u53ce\u3059\u308b\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u4eba\u6c17\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\uff08\u7121\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\uff09 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class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<p>\u305f\u3060\u3057\u3001\u5e74\u672b\u8abf\u6574\u3092\u3059\u308c\u3070\u5fc5\u305a\u9084\u4ed8\u91d1\u304c\u8fd4\u3063\u3066\u304f\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6240\u5f97\u7a0e\u306e\u904e\u4e0d\u8db3\u7cbe\u7b97\u306e\u7d50\u679c\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u5b9f\u969b\u306e\u6240\u5f97\u7a0e\u984d\u3088\u308a\u3082\u4e0d\u8db3\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u8ffd\u52a0\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082<span style=\"background-color: 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title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7533\u544a\u66f8\u300d\u3092\u3082\u3068\u306b\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u6276\u990a\u63a7\u9664\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u5b9f\u969b\u306e\u63a7\u9664\u984d\u306f\u3001\u305d\u306e\u5e74\u306e\u7d42\u308f\u308a\u307e\u3067\u6b63\u78ba\u306a\u91d1\u984d\u304c\u308f\u304b\u3089\u306a\u3044\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u524d\u5e74\u306e\u5e74\u672b\u8abf\u6574\u6642\u306b\u6c7a\u5b9a\u3055\u308c\u305f\u63a7\u9664\u984d\u3068\u305d\u306e\u5e74\u306e\u63a7\u9664\u984d\u306b\u5dee\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u6b63\u78ba\u306a\u63a7\u9664\u984d\u304c\u308f\u304b\u308b\u5e74\u672b\u306b\u904e\u4e0d\u8db3\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e74\u672b\u8abf\u6574\u3067<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1086\/\" data-internallinksmanager029f6b8e52c=\"45\" title=\"\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52305\/\" data-internallinksmanager029f6b8e52c=\"58\" 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href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u306b\u95a2\u3059\u308b\u57fa\u672c\u901a\u9054\u3067\u306f\u300112\u6708\u8cde\u4e0e\u3092\u305d\u306e\u5e74\u6700\u5f8c\u306b\u652f\u7d66\u3059\u308b\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u300212\u6708\u8cde\u4e0e\u306f12\u6708\u7d66\u4e0e\u3088\u308a\u3082\u5148\u306b\u652f\u7d66\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u300112\u6708\u4e0a\u65ec\u306b\u306f\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<h3>\u9045\u3044\u5834\u5408\u306f1\u6708\u4e0b\u65ec\u306b\u9084\u4ed8\u3055\u308c\u308b<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u306e\u652f\u6255\u65e5\u309212\u6708\u306e\u7d66\u4e0e\u652f\u6255\u65e5\u3068\u540c\u3058\u65e5\u3068\u3059\u308b\u4f1a\u793e\u304c\u591a\u3044\u306a\u304b\u30011\u6708\u4e0b\u65ec\u9803\u306b\u632f\u308a\u8fbc\u3080\u4f1a\u793e\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u306b\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u7406\u7531\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5e74\u672b\u306e\u7e41\u5fd9\u671f\u3092\u907f\u3051\u308b\u305f\u3081<\/li>\n<li>12\u6708\u306e\u7d66\u4e0e\u652f\u6255\u65e5\u4ee5\u964d\u306b\u63a7\u9664\u984d\u306e\u4fee\u6b63\u304c\u5165\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081<\/li>\n<li>\u5f93\u696d\u54e1\u304c\u5171\u50cd\u304d\u306e\u30b1\u30fc\u30b9\u3067\u30011\u6708\u306b\u306a\u3089\u306a\u3044\u3068\u914d\u5076\u8005\u306e\u6240\u5f97\u304c\u78ba\u5b9a\u3057\u306a\u3044\u305f\u3081<\/li>\n<li>\u5e74\u672b\u8abf\u6574\u3067\u6240\u5f97\u7a0e\u3092\u8ffd\u52a0\u5fb4\u53ce\u3059\u308b\u5834\u5408\u30011\u6708\u30682\u6708\u306b\u308f\u3051\u3066\u5fb4\u53ce\u3067\u304d\u308b\u305f\u3081<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u5e74\u672b\u8abf\u6574\u306e\u7d50\u679c\u306f1\u670831\u65e5\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u306b\u5c4a\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u671f\u9650\u3092\u904e\u304e\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u9084\u4ed8\u91d1\u306e\u53d7\u3051\u53d6\u308a\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u9084\u4ed8\u91d1\u306e\u53d7\u3051\u53d6\u308a\u65b9\u6cd5\u306f\u3001\u4f1a\u793e\u306b\u3088\u3063\u3066\u3055\u307e\u3056\u307e\u3067\u3059\u3002\u7d66\u4e0e\u3068\u4e00\u7dd2\u306b\u53e3\u5ea7\u3078\u306e\u632f\u308a\u8fbc\u307f\u306e\u5f62\u3067\u9084\u4ed8\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308c\u3070\u3001\u7d66\u4e0e\u3068\u306f\u5225\u306b\u9084\u4ed8\u91d1\u306e\u307f\u3092\u624b\u6e21\u3057\u3067\u6e21\u3059\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u306e\u65b9\u6cd5\u3067\u3042\u308b\u300c\u7d66\u4e0e\u3078\u306e\u53cd\u6620\u306b\u3088\u308b\u9084\u4ed8\u300d\u3068\u300c\u624b\u6e21\u3057\u306b\u3088\u308b\u9084\u4ed8\u300d\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u3078\u306e\u53cd\u6620\u306b\u3088\u308b\u9084\u4ed8<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u3092\u624b\u6e21\u3057\u3067\u652f\u7d66\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u3082\u4e00\u7dd2\u306b\u3001\u624b\u6e21\u3057\u3067\u652f\u6255\u3046\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/b><\/span>\u3042\u308b\u3044\u306f\u3001\u7d66\u4e0e\u306f\u53e3\u5ea7\u632f\u8fbc\u3067\u3042\u3063\u3066\u3082\u3001\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u9084\u4ed8\u91d1\u306e\u307f\u624b\u6e21\u3057\u3067\u652f\u7d66\u3057\u3066\u3044\u308b\u4f1a\u793e\u3082\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u5f93\u696d\u54e1\u306e\u5e0c\u671b\u306b\u5fdc\u3058\u3066\u3001\u632f\u308a\u8fbc\u307f\u3068\u624b\u6e21\u3057\u306e\u4e21\u65b9\u306e\u5bfe\u5fdc\u3092\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u7e70\u308a\u8fd4\u3057\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u9084\u4ed8\u91d1\u306e\u652f\u7d66\u65b9\u6cd5\u306b\u660e\u78ba\u306a\u5b9a\u3081\u306f\u306a\u3044\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u306e\u4f1a\u793e\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u9084\u4ed8\u65b9\u6cd5\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u9084\u4ed8\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u305d\u308c\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u8a08\u7b97\u624b\u9806\u3092\u78ba\u8a8d\u3057\u3001\u9084\u4ed8\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u5834\u5408\u3001\u3069\u306e\u304f\u3089\u3044\u623b\u3063\u3066\u304f\u308b\u306e\u304b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u3067\u306e\u5e74\u8abf\u5e74\u7a0e\u984d\u306e\u8a08\u7b97\u624b\u9806<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u5e74\u8abf<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2690\/\" data-internallinksmanager029f6b8e52c=\"552\" title=\"\u5e74\u7a0e\u984d\">\u5e74\u7a0e\u984d<\/a>\u3092\u7b97\u51fa\u3059\u308b\u624b\u9806\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin: 20px 0px; border: 1px solid #333333;\">\n<p>1. <b>\u7d66\u4e0e\u7dcf\u53ce\u5165\u984d\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/b><br \/>\n\u7d66\u4e0e\u7dcf\u53ce\u5165\u984d\u3092<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/114.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\u300d<\/a>\u306b\u3042\u3066\u306f\u3081\u308b\u3068\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u304c\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>2. \u6b21\u306b\u3001<b>\u6240\u5f97\u63a7\u9664\u984d\u306e\u5408\u8a08\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/b><br \/>\n\u7d0d\u7a0e\u8005\u306b\u304b\u304b\u308b\u81ea\u8eab\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>48\u4e07\u5186\u306e\u4ed6\u306b\u914d\u5076\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u3084\u6276\u990a\u89aa\u65cf\u306e\u6276\u990a\u63a7\u9664\u306e\u984d\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u305d\u306e\u4ed6\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" data-internallinksmanager029f6b8e52c=\"44\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u3084\u5404\u7a2e\u4fdd\u967a\u6599\u63a7\u9664\u304c\u306a\u3044\u304b\u3082\u5408\u308f\u305b\u3066\u78ba\u8a8d\u3057\u3001\u6240\u5f97\u63a7\u9664\u984d\u306e\u5408\u8a08\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>3. \u4e0a\u306e\u300c1\u300d\u3067\u6c42\u3081\u305f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u304b\u3089\u300c2\u300d\u3067\u6c42\u3081\u305f\u6240\u5f97\u63a7\u9664\u984d\u306e\u5408\u8a08\u984d\u3092\u5dee\u3057\u5f15\u304f\u3068<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u7a0e\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>4. <b>\u6c42\u3081\u305f\u8ab2\u7a0e\u6240\u5f97\u7a0e\u984d\u304b\u3089\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/b><\/p>\n<p>5. <b>\u300c4\u300d\u3067\u6c42\u3081\u305f\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7a0e\u7387102.1\uff05\u3092\u639b\u3051\u7b97\u3057\u3066\u3001\u5e74\u8abf\u5e74\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/b><\/p>\n<\/div>\n<p>\u3053\u308c\u304c\u3001\u7d0d\u7a0e\u8005\u306e\u5e74\u8abf\u5e74\u7a0e\u984d\u306b\u306a\u308a\u307e\u3059\u3002\u7d66\u4e0e\u3084\u8cde\u4e0e\u304b\u3089\u3059\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u6240\u5f97\u7a0e\u984d\u3068\u6bd4\u8f03\u3057\u3066\u3001\u591a\u304f\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f12\u6708\u307e\u305f\u306f1\u6708\u306b\u7d0d\u7a0e\u8005\u672c\u4eba\u306b\u9084\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u9084\u4ed8\u91d1\u3067\u3044\u304f\u3089\u623b\u308b\u304b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81\u3001\u300c<\/a><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/115.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\u300d<\/a><\/p>\n<h2>\u3010\u4e8b\u4f8b\u3011\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u9084\u4ed8\u91d1\u3067\u3044\u304f\u3089\u623b\u308b\u304b<\/h2>\n<p>\u305d\u308c\u3067\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u306e\u4e8b\u4f8b\u3092\u6319\u3052\u3066\u3001\u5e74\u672b\u8abf\u6574\u3067\u9084\u4ed8\u91d1\u304c\u3044\u304f\u3089\u623b\u308b\u306e\u304b\u3001\u623b\u3089\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u306a\u308b\u306e\u304b\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8a08\u7b97\u4e8b\u4f8b\uff1a\u914d\u5076\u8005\uff08\u53ce\u5165\u306a\u3057\uff09\u306816\u6b73\u306e\u5b50\u3069\u3082\u304c1\u4eba\u3044\u308b\u5834\u5408<\/h3>\n<p>\u25a0H\u3055\u3093\uff08\u7537\u6027\uff09\u306e\u5834\u5408<\/p>\n<p>==================================================<\/p>\n<p>\u25c6\u5bb6\u65cf\u69cb\u6210<br \/>\n\u30fb\u65e2\u5a5a\u8005\u3001\u914d\u5076\u8005\u306f\u5c02\u696d\u4e3b\u5a66\uff08\u53ce\u5165\u306a\u3057\uff09<br \/>\n\u30fb16\u6b73\u306e\u5b50\u3069\u3082\u3092\u6276\u990a<\/p>\n<p>\u25c6\u7d66\u4e0e\u30fb\u63a7\u9664\u95a2\u4fc2<br \/>\n\u30fb\u7d66\u4e0e\u7dcf\u53ce\u5165\u984d600\u4e07\u5186<br \/>\n\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d13\u4e073838\u5186<br \/>\n\u30fb\u5404\u7a2e\u4fdd\u967a\u6599\u63a7\u9664\u984d<br \/>\n\uff0d\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u966476\u4e079541\u5186<br \/>\n\uff0d\u751f\u547d\u4fdd\u967a\u6599\u63a7\u96644\u4e075000\u5186<\/p>\n<p>==================================================<\/p>\n<p><b>1\uff0e\u7d66\u4e0e\u7dcf\u53ce\u5165\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/b><\/p>\n<p>\u7d66\u4e0e\u7dcf\u53ce\u5165\u984d600\u4e07\u5186\u3092\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/114.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868<\/a>\u300d\u306b\u3042\u3066\u306f\u3081\u308b\u3068\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306f436\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b>2\uff0e\u6b21\u306b\u3001\u6240\u5f97\u63a7\u9664\u984d\u306e\u5408\u8a08\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/b><\/p>\n<p>H\u3055\u3093\u306f\u3001\u81ea\u8eab\u306e\u57fa\u790e\u63a7\u966468\u4e07\u5186\u3068\u914d\u5076\u8005\u306e\u914d\u5076\u8005\u63a7\u966438\u4e07\u5186\u300116\u6b73\u306e\u5b50\u3069\u30821\u540d\u306e\u6276\u990a\u63a7\u966438\u4e07\u5186\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u4ed6\u306b\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u966476\u4e079541\u5186\u3068\u751f\u547d\u4fdd\u967a\u6599\u63a7\u96644\u4e075000\u5186\u3092\u53d7\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u305d\u308c\u3089\u3092\u5408\u8a08\u3059\u308b\u3068\u3001225\u4e074541\u5186\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n68\u4e07\u5186\uff0b38\u4e07\u5186\uff0b38\u4e07\u5186\uff0b76\u4e079541\u5186\uff0b4\u4e075000\u5186\uff1d225\u4e074541\u5186<\/p>\n<p><b>3\uff0e\u300c1\u300d\u3067\u6c42\u3081\u305f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u304b\u3089\u300c2\u300d\u3067\u6c42\u3081\u305f\u6240\u5f97\u63a7\u9664\u984d\u306e\u5408\u8a08\u984d\u3092\u5dee\u3057\u5f15\u304f\u3068\u8ab2\u7a0e\u6240\u5f97\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/p>\n<p>436\u4e07\u5186\uff0d225\u4e074541\u5186\uff1d210\u4e075459\u5186\u2252210\u4e075400\u5186\uff081,000\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09<\/p>\n<p><b>4\uff0e\u6c42\u3081\u305f\u8ab2\u7a0e\u6240\u5f97\u7a0e\u984d\u304b\u3089\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/b><\/p>\n<p>210\u4e075400\u5186\u00d710\uff05\uff0d9\u4e077500\u5186\uff1d11\u4e073040\u5186<\/p>\n<p><b>5\uff0e\u300c4\u300d\u3067\u6c42\u3081\u305f\u7b97\u51fa\u6240\u5f97\u7a0e\u984d11\u4e073040\u5186\u306b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7a0e\u7387102.1\uff05\u3092\u639b\u3051\u7b97\u3057\u3066\u3001\u5e74\u8abf\u5e74\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/b><\/p>\n<p>11\u4e073040\u5186\u00d7102.1\uff05\uff1d11\u4e075413\u5186\u225211\u4e075400\u5186\uff08100\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/115.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\u300d<\/a><\/p>\n<p>\u3088\u3063\u3066\u3001H\u3055\u3093\u304c\u672c\u6765\u7d0d\u4ed8\u3059\u3079\u304d\u6240\u5f97\u7a0e\u306a\u3089\u3073\u306b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d\uff08\u5e74\u8abf\u5e74\u7a0e\u984d\uff09\u306f11\u4e075400\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u3059\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u6240\u5f97\u7a0e\u984d13\u4e073838\u5186\u3068\u6bd4\u8f03\u3059\u308b\u30681\u4e078438\u5186\u591a\u304f\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u300112\u6708\u307e\u305f\u306f1\u6708\u306bH\u3055\u3093\u306b1\u4e078438\u5186\u9084\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u9084\u4ed8\u91d1\u304c\u3082\u3089\u3048\u306a\u3044\u5834\u5408<\/h3>\n<p>\u7d66\u4e0e\u3084\u8cde\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u6240\u5f97\u7a0e\u984d\u304c\u3001\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u8a08\u7b97\u3057\u305f\u5e74\u8abf\u5e74\u7a0e\u984d\u3088\u308a\u3082\u591a\u3044\u984d\u306e\u5834\u5408\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u5dee\u984d\u304c\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6240\u5f97\u7a0e\u984d\u304c\u5e74\u8abf\u5e74\u7a0e\u984d\u3088\u308a\u3082\u5c11\u306a\u3044\u984d\u3060\u3063\u305f\u5834\u5408\u306f\u3001\u7d0d\u4ed8\u3057\u305f\u6240\u5f97\u7a0e\u304c\u4e0d\u8db3\u3057\u3066\u3044\u305f\u3053\u3068\u306b\u306a\u308a\u3001\u5dee\u984d\u306f\u9084\u4ed8\u3067\u306f\u306a\u304f\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u306e\u652f\u6255\u65e5\u3001\u53d7\u3051\u53d6\u308a\u65b9\u6cd5\u3092\u77e5\u308d\u3046<\/h2>\n<p><span style=\"background-color: 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