{"id":52071,"date":"2022-03-11T17:00:15","date_gmt":"2022-03-11T08:00:15","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=52071"},"modified":"2026-03-24T14:25:32","modified_gmt":"2026-03-24T05:25:32","slug":"%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%ae%e7%b4%8d%e4%bb%98%e6%9b%b8%e3%81%a8%e3%81%af%ef%bc%9f%e3%81%a9%e3%81%93%e3%81%a7%e3%82%82%e3%82%89%e3%81%88%e3%82%8b%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/52071\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u306e\u7d0d\u4ed8\u66f8\u3068\u306f\uff1f\u3069\u3053\u3067\u3082\u3089\u3048\u308b\uff1f"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u6642\u3001\u4e8b\u696d\u8005\u306f\u500b\u3005\u306e\u5f93\u696d\u54e1\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" 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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\/2024\/10\/nencho_1080_1080.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>\u6700\u65b0\u7248\uff01\u5e74\u672b\u8abf\u6574\u66f8\u985e\u307e\u308b\u3054\u3068\u30d1\u30c3\u30af<\/p>\n                    <p 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srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001002.jpg 515w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001002-300x160.jpg 300w\" sizes=\"auto, (max-width: 515px) 100vw, 515px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\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\/111.pdf\" rel=\"noopener\" target=\"_blank\">\u7a0e\u984d\u306e\u7d0d\u4ed8\u3068\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09\u306e\u8a18\u8f09\u300d<\/a><\/p>\n<p><span style=\"background-color: 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target=\"_blank\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\uff5c\u56fd\u7a0e\u5e81\u3000<\/a><\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u306e\u7d0d\u4ed8\u66f8\uff08\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff09\u306f\u300c\u3044\u3064\u300d\u3082\u3089\u3048\u308b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d0d\u4ed8\u66f8\uff08\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff09\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/48359\/\" data-internallinksmanager029f6b8e52c=\"487\" title=\"\u4f1a\u793e\u8a2d\u7acb\">\u4f1a\u793e\u8a2d\u7acb<\/a>\u5f8c\u306b\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u3055\u307e\u3056\u307e\u306a\u8cc7\u6599\u306a\u3069\u3068\u4e00\u7dd2\u306b\u90f5\u9001\u3055\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001\u524d\u5e74\u306b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" 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href=\"https:\/\/biz.moneyforward.com\/accounting\" data-internallinksmanager029f6b8e52c=\"239\" title=\"\u4f1a\u8a08\u30bd\u30d5\u30c8\">\u4f1a\u8a08\u30bd\u30d5\u30c8<\/a>\u306a\u3069\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u3067\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u3057\u3066\u5165\u624b\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u306e\u7d0d\u4ed8\u66f8\uff08\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff09\u306f\u300c\u3069\u3053\u3067\u300d\u3082\u3089\u3048\u308b\uff1f<\/h3>\n<p><span style=\"background-color: 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#ffff99;\"><b>\u7a0e\u52d9\u7f72\u304b\u3089\u90f5\u9001\u3067\u53d6\u308a\u5bc4\u305b\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u305d<\/span><\/b>\u306e\u969b\u306b\u306f\u3001\u5fc5\u8981\u3068\u306a\u308b\u7d0d\u4ed8\u66f8\u679a\u6570\u3084\u7a2e\u985e\u306a\u3069\u3092\u660e\u8a18\u3057\u305f\u7d19\u3068\u8fd4\u4fe1\u7528\u5c01\u7b52\u3092\u540c\u5c01\u3057\u3066\u3001\u90f5\u9001\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001<span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2002\/\" data-internallinksmanager029f6b8e52c=\"238\" title=\"e-Tax\">e-Tax<\/a>\u30bd\u30d5\u30c8\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001e-Tax\u30bd\u30d5\u30c8\u3067\u7d0d\u4ed8\u66f8\u30c7\u30fc\u30bf\u3092\u4f5c\u6210\u3057\u3066\u9001\u4fe1\u3057\u3001\u96fb\u5b50\u7d0d\u7a0e\u3092\u884c\u3046\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.e-tax.nta.go.jp\/toiawase\/qa\/yokuaru06\/19.htm\" rel=\"noopener\" target=\"_blank\">\u6e90\u6cc9\u6240\u5f97\u7a0e(\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8)\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f &#8211; e-Tax\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u306e\u7d0d\u4ed8\u66f8\uff08\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff09\u306e\u63d0\u51fa\u5148\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u7d0d\u4ed8\u66f8\uff08\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff09\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u7d50\u679c\u306b\u3088\u3063\u3066\u63d0\u51fa\u5148\uff08\u63d0\u51fa\u65b9\u6cd5\uff09\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/b><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5e74\u672b\u8abf\u6574\u3067\u6e90\u6cc9\u5fb4\u53ce\u984d\u306e\u8d85\u904e\u3084\u4e0d\u8db3\u306b\u3064\u3044\u3066\u9084\u4ed8\u3084\u5fb4\u53ce\u3092\u884c\u3063\u305f\u7d50\u679c\u3001\u7d0d\u4ed8\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u3042\u308b\u5834\u5408\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u3067\u7d0d\u4ed8\u3068\u7d0d\u4ed8\u66f8\u306e\u63d0\u51fa\u3092\u884c\u3046\u3002<\/li>\n<li>\u5e74\u672b\u8abf\u6574\u306e\u7d50\u679c\u3001\u9084\u4ed8\u304c\u591a\u304f\u7d0d\u4ed8\u984d\u304c0\u5186\u3068\u306a\u308b\u5834\u5408\u3001\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u7a93\u53e3\u3078\u6301\u53c2\u3001\u307e\u305f\u306f\u90f5\u9001\u306b\u3088\u3063\u3066\u7d0d\u4ed8\u66f8\u3092\u63d0\u51fa\u3059\u308b\u304b\u3001e-Tax\u306b\u3088\u3063\u3066\u30aa\u30f3\u30e9\u30a4\u30f3\u63d0\u51fa\u3092\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3069\u3061\u3089\u306e\u5834\u5408\u3082\u3001<b>\u63d0\u51fa\u671f\u9650\u306f\u540c\u3058<\/b>\u3067\u3059\u3002<\/p>\n<p><b>\u7d0d\u4ed8\u984d\u304c0\u5186\u3067\u3042\u3063\u3066\u3082\u7d0d\u4ed8\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u306f\u3042\u308b<\/b>\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\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\u3000\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\/111.pdf\" rel=\"noopener\" target=\"_blank\">\u7a0e\u984d\u306e\u7d0d\u4ed8\u3068\u6240\u5f97\u7a0e\u8074\u53d6\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09\u306e\u8a18\u8f09\u300d<\/a><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2017\/pdf\/70-71.pdf\" rel=\"noopener\" target=\"_blank\">\u3000<\/a><\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u306e\u7d0d\u4ed8\u66f8\uff08\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff09\u306e\u63d0\u51fa\u671f\u9650\u306f\uff1f<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u7d0d\u4ed8\u66f8\uff08\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff09\u306f\u3001\u5e74\u672b\u8abf\u6574\u5f8c\u306e\u7d0d\u4ed8\u984d\u304c\u3042\u3063\u3066\u3082\u306a\u304f\u3066\u3082\u3001\u63d0\u51fa\u306e\u7fa9\u52d9\u304c\u3042\u308b\u3068\u8aac\u660e\u3057\u307e\u3057\u305f\u3002\u3067\u306f\u3001\u305d\u306e\u63d0\u51fa\u671f\u9650\u306f\u3044\u3064\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u95a2\u4fc2\u66f8\u985e\uff08\u3055\u307e\u3056\u307e\u306a\u63a7\u9664\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u306a\u3069\uff09\u306e\u63d0\u51fa\u671f\u9650\u306f1\u670831\u65e5\u3067\u3059\u304c\u3001\u7d0d\u4ed8\u66f8\u306f\u7d0d\u4ed8\u306e\u969b\u306b\u4e00\u7dd2\u306b\u63d0\u51fa\u3059\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u671f\u9650\u3068\u540c\u3058\u7fcc\u5e74\u306e1\u670810\u65e5\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7d0d\u4ed8\u984d\u304c0\u5186\u3068\u306a\u308b\u5834\u5408\u3082\u540c\u69d8\u3067\u3001\u7d0d\u4ed8\u7a0e\u984d\u304c0\u5186\u3067\u3001\u672a\u7d0d\u3067\u306f\u306a\u3044\u3053\u3068\u3092\u793a\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7fcc\u5e74\u306e1\u670820\u65e5\u304c\u7d0d\u4ed8\u66f8\u306e\u63d0\u51fa\u3068\u7d0d\u4ed8\u306e\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u3068\u7d0d\u4ed8\u66f8\u306e\u63d0\u51fa\u304c\u9045\u308c\u308b\u3068\u3001\u5ef6\u6ede\u7a0e\u3084\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306a\u3069\u3092\u79d1\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u7d0d\u4ed8\u671f\u9650\u306b\u9593\u306b\u5408\u3046\u3088\u3046\u306b\u3001\u4f59\u88d5\u3092\u6301\u3063\u3066\u5e74\u672b\u8abf\u6574\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u305f\u3066\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2505.htm\" rel=\"noopener\" target=\"_blank\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u3068\u7d0d\u671f\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81<br \/>\n<\/a><a href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/shotoku\/gensen\/080623\/03.htm\" rel=\"noopener\" target=\"_blank\">\u7d0d\u4ed8\u66f8\u306e\u8a18\u8f09\u306e\u3057\u304b\u305f\uff08\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff09\uff5c\u56fd\u7a0e\u5e81\u3000<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u7d0d\u4ed8\u66f8\u306b\u95a2\u308f\u308b\u8d85\u904e\u7a0e\u984d\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d0d\u4ed8\u66f8\uff08\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff09\u306b\u306f\u3001\u300c\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u4e0d\u8db3\u7a0e\u984d\u300d\u3068\u300c\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u8d85\u904e\u7a0e\u984d\u300d\u3068\u3044\u3046\u8a18\u5165\u6b04\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3068\u306f\u30011\u5e74\u9593\u306b\u5f93\u696d\u54e1\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3084\u8cde\u4e0e\u306a\u3069\u306e\u984d\u304c\u78ba\u5b9a\u3057\u305f\u6642\u70b9\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u984d\u306b\u904e\u4e0d\u8db3\u306f\u306a\u3044\u304b\u3092\u8a08\u7b97\u3057\u7cbe\u7b97\u3059\u308b\u4f5c\u696d\u3067\u3059\u3002\u3053\u306e\u8a08\u7b97\u306f\u5f93\u696d\u54e1\u4e00\u4eba\u3072\u3068\u308a\u306b\u3064\u3044\u3066\u884c\u3044\u3001\u5fb4\u53ce\u984d\u304c\u591a\u3059\u304e\u305f\u5834\u5408\u306f\u9084\u4ed8\u3092\u3001\u4e0d\u8db3\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u5fb4\u53ce\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3068\u304d\u3001<span style=\"background-color: #ffff99;\"><b>\u4e8b\u696d\u6240\u304c\u5f93\u696d\u54e1\u306b\u9084\u4ed8\u3057\u305f\u5206\u306f\u3001\u7d0d\u4ed8\u66f8\u306e\u300c\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u8d85\u904e\u7a0e\u984d\u300d\u6b04\u306b\u8a18\u5165\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u3082\u3057\u3001\u9084\u4ed8\u306e\u984d\u304c\u591a\u3059\u304e\u3066\u7d0d\u4ed8\u984d\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u3082\u8db3\u308a\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5dee\u3057\u5f15\u3051\u308b\u5206\u3060\u3051\u306e\u91d1\u984d\u3092\u300c\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u8d85\u904e\u7a0e\u984d\u300d\u306e\u6b04\u306b\u8a18\u5165\u3057\u3001\u7d0d\u4ed8\u984d0\u5186\u3068\u3057\u307e\u3059\u3002\u9084\u4ed8\u3067\u304d\u306a\u304b\u3063\u305f\u5206\u306f\u3001\u7fcc\u6708\u3001\u7fcc\u3005\u6708\u3082\u540c\u69d8\u306b\u8a18\u5165\u3057\u3066\u7d0d\u4ed8\u984d\u304b\u3089\u76f8\u6bba\u3057\u3001\u9084\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e8b\u696d\u6240\u306e\u89e3\u6563\u3084\u4f11\u696d\u306b\u3088\u308a\u9084\u4ed8\u304c\u96e3\u3057\u3044\u5834\u5408\u3084\u3001\u9084\u4ed8\u3059\u3079\u304d\u6708\u304b\u30892\u30ab\u6708\u4ee5\u4e0a\u304b\u3051\u3066\u3082\u9084\u4ed8\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5e74\u672b\u8abf\u6574\u904e\u7d0d\u984d\u306e\u9084\u4ed8\u8acb\u6c42\u300d\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u304b\u3089\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2675.htm\" rel=\"noopener\" target=\"_blank\">\u5e74\u672b\u8abf\u6574\u306e\u904e\u4e0d\u8db3\u984d\u306e\u7cbe\u7b97\uff5c\u56fd\u7a0e\u5e81<br \/>\n<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_55.htm\" rel=\"noopener\" target=\"_blank\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5e74\u672b\u8abf\u6574\u904e\u7d0d\u984d\u306e\u9084\u4ed8\u8acb\u6c42\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u7d0d\u4ed8\u66f8\uff08\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff09\u306e\u8a18\u5165\u65b9\u6cd5<\/h2>\n<p>\u305d\u308c\u3067\u306f\u3001\u5b9f\u969b\u306e\u7d0d\u4ed8\u66f8\u306e\u66f8\u304d\u65b9\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u3053\u3053\u3067\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u4e00\u822c\u7528\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\uff08\u8a18\u5165\u4f8b\uff09<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001002.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001002.jpg\" alt=\"\u7a0e\u984d\u306e\u7d0d\u4ed8\u3068\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09_\u9818\u53ce\u6e08\u901a\u77e5\u66f8\" width=\"515\" height=\"274\" class=\"aligncenter size-full wp-image-99482\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001002.jpg 515w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001002-300x160.jpg 300w\" sizes=\"auto, (max-width: 515px) 100vw, 515px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\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\/111.pdf\" rel=\"noopener\" target=\"_blank\">\u7a0e\u984d\u306e\u7d0d\u4ed8\u3068\u6240\u5f97\u7a0e\u8074\u53d6\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09\u306e\u8a18\u8f09\u300d<\/a><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2017\/pdf\/70-71.pdf\" rel=\"noopener\" target=\"_blank\"><br \/>\n<\/a><\/p>\n<p>\u7d0d\u4ed8\u66f8\u306b\u8a18\u5165\u3059\u308b\u60c5\u5831\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<h4>\u5e74\u5ea6<\/h4>\n<p>\u4f1a\u8a08\u5e74\u5ea6\uff08\u4ee4\u548c7\u5e744\u67081\u65e5\uff5e\u4ee4\u548c8\u5e743\u670831\u65e5\u306a\u3089\u3070\u300c07\u300d\u3068\u8a18\u5165\uff09<\/p>\n<h4>\u7a0e\u52d9\u7f72\u540d<\/h4>\n<p>\u5370\u5b57\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u540d\u3092\u8a18\u5165\u3002\u7a0e\u52d9\u7f72\u756a\u53f7\u306f\u8a18\u5165\u3057\u306a\u304f\u3066\u3088\u3044\u3002<\/p>\n<h4>\u6574\u7406\u756a\u53f7<\/h4>\n<p>\u5370\u5b57\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u901a\u77e5\u3055\u308c\u305f\u6574\u7406\u756a\u53f7\u3092\u8a18\u5165\u3002<\/p>\n<h4>\u7d0d\u671f\u7b49\u306e\u533a\u5206<\/h4>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u7d66\u4e0e\u306a\u3069\u3092\u652f\u6255\u3063\u305f\u5e74\u6708\u3092\u8a18\u5165\u3002<br \/>\n\uff08\u4ee4\u548c7\u5e7412\u6708\u306e\u7d66\u4e0e\u652f\u6255\u3044\u5f8c\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u3001\u7d0d\u4ed8\u3059\u308b\u5834\u5408\u3001\u300c0712\u300d\uff09<\/p>\n<h4>\u533a\u5206<\/h4>\n<ul>\n<li><b>\u4ff8\u7d66\u30fb\u7d66\u6599\u7b49<\/b>\uff1a\u5f93\u696d\u54e1\u306b\u652f\u6255\u3063\u305f\u7d66\u6599<\/li>\n<li><b>\u8cde\u4e0e\uff08<a href=\"https:\/\/biz.moneyforward.com\/words\/1356\/\" data-internallinksmanager029f6b8e52c=\"433\" title=\"\u5f79\u54e1\u8cde\u4e0e\">\u5f79\u54e1\u8cde\u4e0e<\/a>\u3092\u9664\u304f\uff09<\/b>\uff1a\u5f79\u54e1\u4ee5\u5916\u306e\u5f93\u696d\u54e1\u306b\u652f\u6255\u3063\u305f\u8cde\u4e0e<\/li>\n<li><b>\u65e5\u96c7\u52b4\u50cd\u8005\u306e\u8cc3\u91d1<\/b>\uff1a\u65e5\u96c7\u3044\u52b4\u50cd\u8005\u3067\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2024\/data\/08-14.pdf\" rel=\"noopener\" target=\"_blank\">\u65e5\u984d\u8868<\/a>\u306e\u4e19\u6b04\u3092\u6458\u8981\u3057\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3063\u305f\u5206\u306e\u8cc3\u91d1\u984d<\/li>\n<li><b>\u9000\u8077\u624b\u5f53\u7b49<\/b>\uff1a\u9000\u8077\u91d1\u3084\u6069\u7d66<\/li>\n<li><b>\u7a0e\u7406\u58eb\u7b49\u306e\u5831\u916c<\/b>\uff1a<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u306e\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u52b4\u52d9\u58eb\u306a\u3069\u306b\u652f\u6255\u3063\u305f\u5831\u916c<\/li>\n<li><b>\u5f79\u54e1\u8cde\u4e0e<\/b>\uff1a\u5f79\u54e1\u306b\u652f\u6255\u3063\u305f\u8cde\u4e0e<\/li>\n<\/ul>\n<h4>\u652f\u6255\u3044\u5e74\u6708\u65e5<\/h4>\n<p>\u5b9f\u969b\u306b\u4ff8\u7d66\u30fb\u7d66\u4e0e\u3084\u5831\u916c\u3092\u652f\u6255\u3063\u305f\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3002\u65e5\u96c7\u52b4\u50cd\u8005\u306f\u8a18\u5165\u4e0d\u8981\u3002<\/p>\n<h4>\u4eba\u54e1<\/h4>\n<p>\u4ff8\u7d66\u30fb\u7d66\u4e0e\u3084\u5831\u916c\u3092\u652f\u6255\u3063\u305f\u4eba\u6570\u3092\u8a18\u5165\u3002\u305f\u3060\u3057\u3001\u540c\u3058\u4eba\u306b2\u56de\u4ee5\u4e0a\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u306f1\u540d\u3067\u30ab\u30a6\u30f3\u30c8\u3059\u308b\u3002\u65e5\u96c7\u52b4\u50cd\u8005\u306e\u5834\u5408\u306f\u3001\u5ef6\u3079\u4eba\u6570\u3092\u8a18\u5165\u3002<\/p>\n<h4>\u652f\u7d66\u984d<\/h4>\n<p>\u305d\u308c\u305e\u308c\u306e\u533a\u5206\u5225\u306b\u652f\u7d66\u3057\u305f\u4ff8\u7d66\u30fb\u7d66\u4e0e\u3001\u5831\u916c\u3001\u8cc3\u91d1\u306a\u3069\u306e\u7dcf\u984d\u3092\u8a18\u5165\u3002<\/p>\n<h4>\u7a0e\u984d<\/h4>\n<ul>\n<li>\u305d\u308c\u305e\u308c\u306e\u533a\u5206\u5225\u306b\u300c\u652f\u7d66\u984d\u300d\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u7a0e\u306e\u5408\u8a08\u984d\u3092\u8a18\u5165\u3002<\/li>\n<li><b>\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u4e0d\u8db3\u7a0e\u984d<\/b>\uff1a\u5e74\u672b\u8abf\u6574\u306b\u3088\u308a\u4e0d\u8db3\u984d\u3092\u5fb4\u53ce\u3057\u305f\u91d1\u984d\u3092\u8a18\u5165\u3002<\/li>\n<li><b>\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u8d85\u904e\u7a0e\u984d<\/b>\uff1a\u5e74\u672b\u8abf\u6574\u306b\u3088\u308a\u9084\u4ed8\u3092\u884c\u3063\u305f\u91d1\u984d\u3092\u8a18\u5165\u3002<\/li>\n<li><b>\u672c\u7a0e<\/b>\uff1a\u7a0e\u984d\u6b04\u3092\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u5165\u3002<\/li>\n<\/ul>\n<h4>\u5408\u8a08\u984d<\/h4>\n<p>\u7a0e\u984d\u6b04\u3067\u8a08\u7b97\u3057\u305f\u7d0d\u7a0e\u984d\u3092\u8a18\u5165\u3002\u91d1\u984d\u306e\u982d\u306b\u300c\uffe5\u300d\u3092\u3064\u3051\u308b\u3002<\/p>\n<h4>\u6458\u8981<\/h4>\n<p>\u305d\u308c\u305e\u308c\u306e\u533a\u5206\u3067\u5b9a\u3081\u3089\u308c\u305f\u30eb\u30fc\u30eb\u306b\u3088\u308a\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u5834\u5408\u3001\u8a18\u5165\u3002<br 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