{"id":52305,"date":"2022-03-18T09:57:20","date_gmt":"2022-03-18T00:57:20","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=52305"},"modified":"2026-10-08T19:07:26","modified_gmt":"2026-10-08T10:07:26","slug":"12%e6%9c%88%e6%94%af%e7%b5%a6%e3%81%ae%e8%b3%9e%e4%b8%8e%e3%81%a7%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%82%92%e5%87%a6%e7%90%86%e3%81%99%e3%82%8b%e5%a0%b4%e5%90%88%e3%81%ae%e6%96%b9%e6%b3%95%e3%81%a8","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/52305\/","title":{"rendered":"12\u6708\u306b\u652f\u7d66\u3059\u308b\u8cde\u4e0e\u3067\u306e\u5e74\u672b\u8abf\u6574\u306e\u3084\u308a\u65b9\u306f\uff1f"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>12\u6708\u306e\u8cde\u4e0e\u3067\u5e74\u672b\u8abf\u6574\u3092\u6e08\u307e\u305b\u3089\u308c\u308b\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u305d\u306e\u5e74\u6700\u5f8c\u306e\u652f\u6255\u3044\u3067\u3042\u308c\u3070\u8cde\u4e0e\u3067\u51e6\u7406\u3057\u3001\u5f8c\u306b\u7d66\u4e0e\u304c\u3042\u308b\u5834\u5408\u3082\u4f1a\u793e\u306e\u5224\u65ad\u3067\u9078\u3079\u307e\u3059\u3002\u7fcc\u5e741\u6708\u6255\u3044\u306e\u8cde\u4e0e\u306f\u3001\u7fcc\u5e74\u5206\u306e\u7cbe\u7b97\u306b\u56de\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5e74\u5185\u6700\u5f8c\u306e\u652f\u6255\u3044\u306a\u3089\u8cde\u4e0e\u3067\u884c\u3046<\/li>\n<li>\u8cde\u4e0e\u984d\u306812\u6708\u7d66\u4e0e\u3092\u898b\u7a4d\u3082\u3063\u3066\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u898b\u7a4d\u3082\u308a\u304c\u305a\u308c\u308b\u3068\u3084\u308a\u76f4\u3057\u304c\u751f\u3058\u308b<\/li>\n<\/ul>\n<p>\u4ee4\u548c8\u5e74\u5206\u306f\u6539\u6b63\u5f8c\u306e\u57fa\u790e\u63a7\u9664\u984d\u3067\u5e74\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\n<\/p><\/div>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u30011\u5e74\u306e\u6700\u5f8c\u306e\u7d66\u4e0e\u652f\u6255\u3068\u306a\u308b12\u6708\u7d66\u4e0e\u3067\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u304c\u300112\u6708\u652f\u7d66\u306e\u8cde\u4e0e\u3067\u884c\u308f\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u3084\u308a\u65b9\u81ea\u4f53\u306f\u8cde\u4e0e\u3067\u3082\u7d66\u4e0e\u3067\u3082\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u305b\u3093\u304c\u3001\u8cde\u4e0e\u5e74\u8abf\u3068\u3059\u308b\u969b\u306f12\u6708\u7d66\u4e0e\u306e\u91d1\u984d\u3092\u3042\u3089\u304b\u3058\u3081\u898b\u7a4d\u3082\u3063\u3066\u304a\u304f\u3068\u3044\u3063\u305f\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f12\u6708\u652f\u7d66\u306e\u8cde\u4e0e\u3067\u5e74\u672b\u8abf\u6574\u3092\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u3068\u6ce8\u610f\u70b9\u3001\u4ee4\u548c8\u5e74\u5206\u306e\u6539\u6b63\u3078\u306e\u5bfe\u5fdc\u3001\u8cde\u4e0e\u5e74\u8abf\u3092\u5fd8\u308c\u305f\u5834\u5408\u306e\u51e6\u7406\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n 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data-impression-and-click-trigger-link-text>12\u6708\u8cde\u4e0e\u3067\u306e\u5e74\u672b\u8abf\u6574\u5bfe\u5fdc\u30ac\u30a4\u30c9\uff06\u8a18\u8f09\u30dd\u30a4\u30f3\u30c8\u307e\u3068\u3081<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u5e74\u672b\u8abf\u6574 \u30dc\u30fc\u30ca\u30b9 \u308f\u304b\u3089\u306a\u3044\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>12\u6708\u652f\u7d66\u306e\u8cde\u4e0e\u3067\u5e74\u672b\u8abf\u6574\u3092\u51e6\u7406\u3059\u308b\u5834\u5408\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306f\u3001\u6bce\u67081\u56de\u306e\u7d66\u6599\u652f\u6255\u306e\u3046\u3061\u3001\u305d\u306e\u5e74\u6700\u5f8c\u3068\u306a\u308b12\u6708\u306e\u7d66\u6599\u652f\u6255\u3067\u884c\u308f\u308c\u307e\u3059\u3002<\/b><\/span>\u3057\u304b\u305712\u6708\u306b\u8cde\u4e0e\u304c\u652f\u7d66\u3055\u308c\u308b\u5834\u5408\u3001\u305d\u306e\u8cde\u4e0e\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a72\u5f53\u3059\u308b\u306e\u306f\u6b21\u306e2\u3064\u306e\u5834\u5408\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u8cde\u4e0e\u304c\u5e74\u306e\u6700\u5f8c\u306e\u652f\u7d66\u306b\u306a\u308b\u5834\u5408<\/li>\n<li>\u4efb\u610f\u306712\u6708\u8cde\u4e0e\u3092\u9078\u3076\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p>\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8cde\u4e0e\u304c\u5e74\u306e\u6700\u5f8c\u306e\u652f\u7d66\u306b\u306a\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u306e\u652f\u6255\u65e5\u304c\u6708\u306e\u524d\u534a\u306b\u3042\u308b\u4f1a\u793e\u3067\u306f\u300112\u6708\u306b\u652f\u7d66\u3059\u308b\u8cde\u4e0e\u304c\u5e74\u306e\u6700\u5f8c\u306e\u652f\u7d66\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>5\u65e5\u308410\u65e5\u304c\u7d66\u4e0e\u652f\u6255\u65e5\u3067\u3042\u308c\u3070\u300112\u6708\u5206\u306e\u7d66\u4e0e\u306f\u7fcc\u5e741\u6708\u306b\u652f\u6255\u308f\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>12\u6708\u4e2d\u306b\u652f\u6255\u308f\u308c\u308b\u306e\u306f11\u6708\u5206\u306e\u7d66\u4e0e\u3067\u3001\u305d\u306e\u5f8c\u306b\u8cde\u4e0e\u3092\u652f\u7d66\u3059\u308b\u3068\u3001\u8cde\u4e0e\u304c1\u5e74\u9593\u306e\u6700\u5f8c\u306e\u652f\u7d66\u306b\u306a\u308a\u307e\u3059\u3002\u7d66\u4e0e\u652f\u6255\u65e5\u304c10\u65e5\u3001\u8cde\u4e0e\u652f\u7d66\u65e5\u304c15\u65e5\u306e\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u652f\u7d66\u306e\u6d41\u308c\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u652f\u7d66\u65e5<\/th>\n<th>\u652f\u7d66\u3059\u308b\u3082\u306e<\/th>\n<th>\u5e74\u672b\u8abf\u6574\u306e\u6271\u3044<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">12\u670810\u65e5<\/td>\n<td style=\"text-align: left;\">11\u6708\u5206\u306e\u7d66\u4e0e<\/td>\n<td style=\"text-align: left;\">\u884c\u308f\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">12\u670815\u65e5<\/td>\n<td style=\"text-align: left;\">\u8cde\u4e0e<\/td>\n<td style=\"text-align: left;\">\u3053\u306e\u6642\u70b9\u3067\u884c\u3046<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7fcc\u5e741\u670810\u65e5<\/td>\n<td style=\"text-align: left;\">12\u6708\u5206\u306e\u7d66\u4e0e<\/td>\n<td style=\"text-align: left;\">\u7fcc\u5e74\u5206\u3068\u3057\u3066\u51e6\u7406\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u3001\u652f\u7d66\u3055\u308c\u308b\u3082\u306e\u304c\u8cde\u4e0e\u304b\u7d66\u4e0e\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u5e74\u6700\u5f8c\u3068\u306a\u308b\u652f\u7d66\u3067\u884c\u3046\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u300112\u6708\u652f\u7d66\u306e\u8cde\u4e0e\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u305d\u306e\u5e74\u306e1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306b\u652f\u6255\u3046\u3053\u3068\u304c\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u3068\u8cde\u4e0e\u3067\u3059\u3002\u652f\u7d66\u65e5\u304c\u7fcc\u5e741\u6708\u306b\u305a\u308c\u8fbc\u3080\u8cde\u4e0e\u306f\u3001\u305d\u306e\u5e74\u3067\u306f\u306a\u304f\u7fcc\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4efb\u610f\u306712\u6708\u8cde\u4e0e\u3092\u9078\u3076\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>12\u6708\u306e\u8cde\u4e0e\u652f\u7d66\u3088\u308a\u3042\u3068\u306b\u7d66\u4e0e\u306e\u652f\u6255\u65e5\u304c\u3042\u308b\u5834\u5408\u3067\u3082\u3001\u8cde\u4e0e\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u672c\u6765\u306f\u305d\u306e\u5e74\u6700\u5f8c\u306e\u652f\u7d66\u3067\u3042\u308b12\u6708\u7d66\u4e0e\u3067\u884c\u3046\u3068\u3053\u308d\u3001\u4f1a\u793e\u306e\u5224\u65ad\u3067\u8cde\u4e0e\u3092\u9078\u3079\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u3069\u3061\u3089\u3067\u884c\u3046\u304b\u306b\u3088\u3063\u3066\u3001\u898b\u7a4d\u3082\u308b\u7bc4\u56f2\u3068\u7cbe\u7b97\u306e\u6642\u671f\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>12\u6708\u8cde\u4e0e\u3067\u884c\u3046<\/th>\n<th>12\u6708\u7d66\u4e0e\u3067\u884c\u3046<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7cbe\u7b97\u306e\u6642\u671f<\/td>\n<td style=\"text-align: left;\">12\u6708\u4e0a\u65ec\u304b\u3089\u4e2d\u65ec<\/td>\n<td style=\"text-align: left;\">12\u6708\u306e\u7d66\u4e0e\u652f\u7d66\u65e5<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u898b\u7a4d\u3082\u308b\u91d1\u984d<\/td>\n<td style=\"text-align: left;\">\u8cde\u4e0e\u984d\u306812\u6708\u7d66\u4e0e<\/td>\n<td style=\"text-align: left;\">12\u6708\u7d66\u4e0e\u306e\u307f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u3084\u308a\u76f4\u3057\u306e\u53ef\u80fd\u6027<\/td>\n<td style=\"text-align: left;\">\u751f\u3058\u3084\u3059\u3044<\/td>\n<td style=\"text-align: left;\">\u751f\u3058\u306b\u304f\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8cde\u4e0e\u3067\u5e74\u672b\u8abf\u6574\u3092\u3059\u308b\u304b\u7d66\u4e0e\u3067\u884c\u3046\u304b\u306f\u3001\u4f1a\u793e\u304c\u4efb\u610f\u3067\u6c7a\u3081\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u8cde\u4e0e\u3092\u9078\u3076\u3068\u3001\u307e\u3060\u652f\u6255\u3063\u3066\u3044\u306a\u304412\u6708\u7d66\u4e0e\u306e\u984d\u3092\u898b\u7a4d\u3082\u3063\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u898b\u7a4d\u3082\u308a\u306e\u7cbe\u5ea6\u304c\u7d50\u679c\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2662.htm\" rel=\"noopener\" target=\"_blank\">No.2662 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8cde\u4e0e\u3067\u306e\u5e74\u672b\u8abf\u6574\u306f\u7d66\u4e0e\u3068\u3069\u3046\u9055\u3046\uff1f<\/h2>\n<p>\u8cde\u4e0e\u3067\u306e\u3084\u308a\u65b9\u81ea\u4f53\u306f\u7d66\u4e0e\u3067\u306e\u5e74\u672b\u8abf\u6574\u3068\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u7570\u306a\u308b\u306e\u306f\u3001\u307e\u3060\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u91d1\u984d\u3092\u898b\u7a4d\u3082\u3063\u3066\u8a08\u7b97\u3059\u308b\u70b9\u3067\u3059\u3002\u5f93\u696d\u54e1\u672c\u4eba\u306e\u6240\u5f97\u3068\u914d\u5076\u8005\u306e\u6240\u5f97\u306e\u4e21\u65b9\u3067\u898b\u7a4d\u3082\u308a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u8cde\u4e0e\u984d\u3092\u898b\u7a4d\u3082\u3063\u3066\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u306f\u3001\u8cde\u4e0e\u304c\u3044\u304f\u3089\u652f\u7d66\u3055\u308c\u308b\u304b\u308f\u304b\u3089\u306a\u3044\u3046\u3061\u306b\u3001\u8cde\u4e0e\u3092\u542b\u30801\u5e74\u9593\u306e\u6240\u5f97\u3092\u898b\u7a4d\u3082\u3063\u3066\u8a18\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u3001\u6240\u5f97\u3092\u8a18\u5165\u3059\u308b\u6b04\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u6b04\u306e\u91d1\u984d\u306b\u3088\u3063\u3066\u57fa\u790e\u63a7\u9664\u306e\u984d\u304c\u6c7a\u307e\u308b\u305f\u3081\u3001\u898b\u7a4d\u3082\u308a\u304c\u305a\u308c\u308b\u3068\u63a7\u9664\u984d\u3082\u5909\u308f\u308a\u307e\u3059\u3002\u591a\u304f\u306e\u5f93\u696d\u54e1\u304b\u3089\u8cea\u554f\u304c\u5bc4\u305b\u3089\u308c\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u305f\u3081\u3001\u8a18\u5165\u65b9\u6cd5\u3092\u3042\u3089\u304b\u3058\u3081\u6848\u5185\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u898b\u7a4d\u3082\u308a\u306e\u76ee\u5b89\u3068\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u60c5\u5831\u3092\u793a\u3059\u3068\u8a18\u5165\u304c\u9032\u307f\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>11\u6708\u307e\u3067\u306e\u7d66\u4e0e\u306e\u7d2f\u8a08\u984d\uff08\u7d66\u4e0e\u660e\u7d30\u3067\u78ba\u8a8d\u3067\u304d\u308b\uff09<\/li>\n<li>\u524d\u5e74\u306e\u8cde\u4e0e\u984d\uff08\u5927\u304d\u306a\u5909\u52d5\u304c\u898b\u8fbc\u307e\u308c\u306a\u3044\u5834\u5408\uff09<\/li>\n<li>12\u6708\u7d66\u4e0e\u306e\u898b\u8fbc\u307f\u984d<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_73.htm\" rel=\"noopener\" target=\"_blank\">A2-4\u3000\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<h3>\u914d\u5076\u8005\u306e\u6240\u5f97\u3082\u898b\u7a4d\u3082\u308a\u3067\u8a18\u8f09\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u63a7\u9664\u3084\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u306e1\u5e74\u9593\u306e\u6240\u5f97\u3082\u898b\u7a4d\u3082\u308a\u3067\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span>\u8cde\u4e0e\u5e74\u8abf\u306f12\u6708\u524d\u534a\u306a\u3069\u65e9\u3044\u6642\u671f\u306b\u6e96\u5099\u3059\u308b\u305f\u3081\u3001\u914d\u5076\u8005\u306e\u6240\u5f97\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u306e\u52e4\u52d9\u5148\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5c4a\u304f\u306e\u306f\u7fcc\u5e741\u6708\u4ee5\u964d\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u7d66\u4e0e\u660e\u7d30\u3092\u3082\u3068\u306b\u898b\u7a4d\u3082\u3063\u3066\u3082\u3089\u3046\u5f62\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u898b\u7a4d\u3082\u308a\u306b\u4f7f\u3048\u308b\u8cc7\u6599\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u76f4\u8fd1\u306e\u7d66\u4e0e\u660e\u7d30\u306b\u8a18\u8f09\u3055\u308c\u305f\u652f\u7d66\u984d\u306e\u7d2f\u8a08<\/li>\n<li>\u524d\u5e74\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u52e4\u52d9\u5148\u3084\u50cd\u304d\u65b9\u304c\u5909\u308f\u3063\u3066\u3044\u306a\u3044\u5834\u5408\uff09<\/li>\n<li>\u914d\u5076\u8005\u306e\u52e4\u52d9\u5148\u304c\u793a\u3057\u3066\u3044\u308b\u8cde\u4e0e\u306e\u652f\u7d66\u4e88\u5b9a\u984d<\/li>\n<\/ul>\n<\/div>\n<p>\u898b\u7a4d\u3082\u308a\u65b9\u6cd5\u3068\u3042\u308f\u305b\u3066\u3001\u91d1\u984d\u304c\u9055\u3063\u3066\u3044\u305f\u5834\u5408\u306e\u4fee\u6b63\u65b9\u6cd5\u3082\u5468\u77e5\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u6240\u5f97\u304c\u78ba\u5b9a\u3057\u3066\u63a7\u9664\u306e\u533a\u5206\u304c\u5909\u308f\u308b\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u3084\u308a\u76f4\u3057\u304b\u78ba\u5b9a\u7533\u544a\u3067\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2523.htm\" rel=\"noopener\" target=\"_blank\">No.2523 \u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>12\u6708\u306e\u8cde\u4e0e\u306b\u304a\u3051\u308b\u5e74\u672b\u8abf\u6574\u3067\u6c17\u3092\u3064\u3051\u308b\u3053\u3068<\/h2>\n<p>\u8cde\u4e0e\u5e74\u8abf\u3067\u306f\u3001\u898b\u7a4d\u3082\u308a\u306e\u7cbe\u5ea6\u3068\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u7d44\u307f\u65b9\u304c\u5e74\u672b\u8abf\u6574\u306e\u7d50\u679c\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002\u3042\u308f\u305b\u3066\u3001\u7a0e\u5236\u6539\u6b63\u304c\u3042\u3063\u305f\u5e74\u306f\u5224\u5b9a\u306b\u4f7f\u3046\u91d1\u984d\u304c\u5909\u308f\u308b\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u898b\u7a4d\u3082\u308a\u304c\u305a\u308c\u308b\u3068\u3084\u308a\u76f4\u3057\u304c\u751f\u3058\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cde\u4e0e\u652f\u7d66\u5f8c\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u5834\u5408\u300112\u6708\u7d66\u4e0e\u3092\u898b\u7a4d\u984d\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u652f\u7d66\u984d\u3068\u305a\u308c\u308b\u3068\u3084\u308a\u76f4\u3057\u304c\u751f\u3058\u307e\u3059\u3002<\/b><\/span>\u5e74\u672b\u8abf\u6574\u3067\u306f\u30011\u5e74\u9593\u306e\u7d66\u4e0e\u3068\u8cde\u4e0e\u3092\u5408\u308f\u305b\u305f\u7dcf\u652f\u7d66\u984d\u3092\u3082\u3068\u306b\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u6b8b\u696d\u4ee3\u306e\u5909\u52d5\u3084\u81e8\u6642\u306e\u624b\u5f53\u304c\u3042\u308b\u3068\u3001\u898b\u7a4d\u984d\u3068\u5b9f\u984d\u306e\u5dee\u304c\u5927\u304d\u304f\u306a\u308a\u304c\u3061\u3067\u3059\u3002\u4e8c\u5ea6\u624b\u9593\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u6b21\u306e\u70b9\u3092\u78ba\u304b\u3081\u3066\u304b\u3089\u8a08\u7b97\u306b\u5165\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>12\u6708\u7d66\u4e0e\u306e\u6b8b\u696d\u6642\u9593\u306e\u898b\u8fbc\u307f<\/li>\n<li>12\u6708\u4e2d\u306b\u652f\u7d66\u4e88\u5b9a\u306e\u81e8\u6642\u624b\u5f53\u306e\u6709\u7121<\/li>\n<li>\u8cde\u4e0e\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b<\/li>\n<\/ul>\n<\/div>\n<p>\u3084\u308a\u76f4\u3057\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u3078\u6cd5\u5b9a\u8abf\u66f8\u3092\u63d0\u51fa\u3059\u308b\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u3067\u3042\u308c\u3070\u3001\u793e\u5185\u3067\u518d\u8a08\u7b97\u3057\u3066\u7cbe\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306f\u66f8\u985e\u306e\u5230\u7740\u6642\u671f\u304b\u3089\u9006\u7b97\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cde\u4e0e\u8a08\u7b97\u3068\u5e74\u672b\u8abf\u6574\u306e\u51e6\u7406\u3092\u540c\u6642\u306b\u9032\u3081\u308b\u305f\u3081\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u306f\u4f59\u88d5\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u65e9\u3059\u304e\u308b\u3068\u3001\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u63a7\u9664\u8a3c\u660e\u66f8\u304c\u5f93\u696d\u54e1\u306e\u624b\u5143\u306b\u5c4a\u3044\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u63a7\u9664\u8a3c\u660e\u66f8\u304c\u5c4a\u304f\u6642\u671f\u306e\u76ee\u5b89\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u7a2e\u985e<\/th>\n<th>\u5c4a\u304f\u6642\u671f\u306e\u76ee\u5b89<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\uff08\u751f\u547d\u4fdd\u967a\u6599\u3084\u5730\u9707\u4fdd\u967a\u6599\u306a\u3069\uff09<\/td>\n<td style=\"text-align: left;\">10\u6708\u4e2d\u65ec\u304b\u3089\u4e0b\u65ec\u9803<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\uff09\u63a7\u9664\u8a3c\u660e\u66f8<\/td>\n<td style=\"text-align: left;\">10\u6708\u4e0b\u65ec\u304b\u308911\u6708\u4e0a\u65ec\u9803<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>11\u6708\u4e0a\u65ec\u307e\u3067\u306b\u66f8\u985e\u3092\u914d\u5e03\u3057\u300111\u6708\u4e0b\u65ec\u3092\u63d0\u51fa\u671f\u9650\u3068\u3059\u308b\u3068\u300112\u6708\u4e0a\u65ec\u306e\u8cde\u4e0e\u8a08\u7b97\u306b\u9593\u306b\u5408\u308f\u305b\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u300110\u6708\u304b\u3089\u5e74\u5185\u306b\u7d0d\u4ed8\u3057\u305f\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u63a7\u9664\u8a3c\u660e\u66f8\u306f\u7fcc\u5e742\u6708\u4e0a\u65ec\u306b\u5c4a\u304d\u307e\u3059\u3002\u8a72\u5f53\u3059\u308b\u5f93\u696d\u54e1\u306b\u306f\u3001\u9818\u53ce\u8a3c\u66f8\u3067\u5bfe\u5fdc\u3057\u3066\u3082\u3089\u3046\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u5206\u306f12\u6708\u306e\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u5f15\u4e0a\u3052\u5f8c\u306e\u57fa\u790e\u63a7\u9664\u984d\u3068\u6539\u6b63\u5f8c\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u30671\u5e74\u5206\u306e\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u300111\u6708\u307e\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u7a0e\u984d\u3068\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u4ee4\u548c8\u5e7411\u6708\u307e\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u5909\u66f4\u306f\u306a\u304f\u3001\u6539\u6b63\u524d\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3067\u8a08\u7b97\u3057\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u63a7\u9664\u984d\u304c\u5e83\u304c\u308b\u6539\u6b63\u306e\u305f\u3081\u3001\u7cbe\u7b97\u984d\u304c\u4f8b\u5e74\u3088\u308a\u5927\u304d\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4f7f\u7528\u3059\u308b\u8868\u3084\u9069\u7528\u306e\u6642\u671f\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u4ee4\u548c8\u5e74\u5206\u306e\u6271\u3044<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5f15\u4e0a\u3052<\/td>\n<td style=\"text-align: left;\">12\u6708\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u3067\u53cd\u6620\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\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<\/td>\n<td style=\"text-align: left;\">\u6539\u6b63\u5f8c\u306e\u8868\u3092\u4f7f\u7528\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868<\/td>\n<td style=\"text-align: left;\">\u6539\u6b63\u524d\u306e\u307e\u307e\uff08\u6539\u6b63\u5f8c\u306f\u4ee4\u548c9\u5e741\u6708\u4ee5\u5f8c\u306e\u652f\u6255\u5206\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u3072\u3068\u308a\u89aa\u63a7\u9664\u306e38\u4e07\u5186\u3078\u306e\u5f15\u4e0a\u3052<\/td>\n<td style=\"text-align: left;\">\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306e\u305f\u3081\u5bfe\u8c61\u5916<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8cde\u4e0e\u5e74\u8abf\u3067\u3082\u6271\u3044\u306f\u540c\u3058\u3067\u3059\u300212\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u7d66\u3059\u308b\u8cde\u4e0e\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3048\u3070\u3001\u6539\u6b63\u5f8c\u306e\u63a7\u9664\u984d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3042\u308f\u305b\u3066\u3001\u901a\u52e4\u624b\u5f53\u3068\u98df\u4e8b\u306e\u652f\u7d66\u306f\u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c\u306e\u652f\u7d66\u5206\u304b\u3089\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u30024\u6708\u4ee5\u964d\u306e\u652f\u7d66\u5206\u3092\u8ab2\u7a0e\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u3044\u306a\u3044\u304b\u3001\u5e74\u8abf\u524d\u306b\u78ba\u304b\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u306f12\u67081\u65e5\u4ee5\u5f8c\u306e\u652f\u6255\u5206\u304b\u3089<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u306e\u6539\u6b63\u306f\u3001\u4ee4\u548c8\u5e7412\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3046\u7d66\u4e0e\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span>12\u6708\u306b\u652f\u7d66\u3059\u308b\u8cde\u4e0e\u3082\u5bfe\u8c61\u306b\u306a\u308b\u305f\u3081\u3001\u8cde\u4e0e\u5e74\u8abf\u3067\u306f\u6539\u6b63\u5f8c\u306e\u8981\u4ef6\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u533a\u5206<\/th>\n<th>\u6539\u6b63\u524d<\/th>\n<th>\u6539\u6b63\u5f8c\uff08\u4ee4\u548c8\u30fb9\u5e74\u5206\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u89aa\u65cf\u30fb\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186\u4ee5\u4e0b<br \/>\n\uff08\u7d66\u4e0e\u53ce\u5165123\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186\u4ee5\u4e0b<br \/>\n\uff08\u7d66\u4e0e\u53ce\u5165136\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u52e4\u52b4\u5b66\u751f<\/td>\n<td style=\"text-align: left;\">85\u4e07\u5186\u4ee5\u4e0b<br \/>\n\uff08\u7d66\u4e0e\u53ce\u5165150\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">89\u4e07\u5186\u4ee5\u4e0b<br \/>\n\uff08\u7d66\u4e0e\u53ce\u5165163\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u6539\u6b63\u3067\u65b0\u305f\u306b\u6276\u990a\u63a7\u9664\u7b49\u306e\u5bfe\u8c61\u3068\u306a\u308b\u89aa\u65cf\u304c\u3044\u308b\u5f93\u696d\u54e1\u306b\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3059\u308b\u4e8b\u9805\u81ea\u4f53\u306b\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u300c\u7570\u52d5\u6708\u65e5\u53ca\u3073\u4e8b\u7531\u300d\u6b04\u306b\u300c\u4ee4\u548c8\u5e7412\u67081\u65e5 \u6539\u6b63\u300d\u306a\u3069\u3068\u8a18\u8f09\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8cde\u4e0e\u5e74\u8abf\u3067\u306f\u66f8\u985e\u306e\u56de\u53ce\u304c\u65e9\u3044\u6642\u671f\u306b\u306a\u308b\u305f\u3081\u3001\u3053\u306e\u70b9\u3082\u914d\u5e03\u6642\u306b\u3042\u308f\u305b\u3066\u6848\u5185\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/index.htm\" rel=\"noopener\" target=\"_blank\">\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<h2>\u8cde\u4e0e\u3067\u306e\u5e74\u672b\u8abf\u6574\u3092\u5fd8\u308c\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u65b9\u6cd5<\/h2>\n<p>\u8cde\u4e0e\u3067\u5e74\u672b\u8abf\u6574\u3092\u3059\u308b\u4e88\u5b9a\u3060\u3063\u305f\u3082\u306e\u306e\u51e6\u7406\u3092\u5fd8\u308c\u3066\u3044\u305f\u5834\u5408\u3001\u5bfe\u5fdc\u65b9\u6cd5\u306f2\u3064\u3042\u308a\u307e\u3059\u300212\u6708\u8cde\u4e0e\u306e\u5f8c\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3067\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<h3>12\u6708\u7d66\u4e0e\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>12\u6708\u8cde\u4e0e\u652f\u7d66\u5f8c\u306b12\u6708\u7d66\u4e0e\u3092\u652f\u6255\u3046\u5834\u5408\u306f\u3001\u305d\u306e\u7d66\u4e0e\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span>\u8cde\u4e0e\u3067\u306e\u51e6\u7406\u3092\u4e88\u5b9a\u3057\u3066\u3044\u3066\u3082\u3001\u5f8c\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u3042\u308c\u3070\u3001\u305d\u3061\u3089\u306b\u5207\u308a\u66ff\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u8cde\u4e0e\u984d\u306f\u3059\u3067\u306b\u78ba\u5b9a\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u898b\u7a4d\u3082\u308a\u306e\u7cbe\u5ea6\u3092\u6c17\u306b\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u7d50\u679c\u3068\u3057\u3066\u3001\u8cde\u4e0e\u3067\u51e6\u7406\u3059\u308b\u3088\u308a\u8a08\u7b97\u304c\u6b63\u78ba\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5207\u308a\u66ff\u3048\u308b\u969b\u306f\u6b21\u306e\u70b9\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u8cde\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u6b63\u3057\u304f\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u304b<\/li>\n<li>\u7533\u544a\u66f8\u306b\u8a18\u5165\u3055\u308c\u305f\u898b\u7a4d\u984d\u3092\u5b9f\u984d\u306b\u76f4\u3057\u305f\u304b<\/li>\n<li>12\u6708\u7d66\u4e0e\u306e\u652f\u7d66\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u304b<\/li>\n<\/ul>\n<\/div>\n<h3>\u5358\u72ec\u5e74\u8abf\u3067\u51e6\u7406\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>12\u6708\u306e\u8cde\u4e0e\u652f\u7d66\u304c\u305d\u306e\u5e74\u306e\u6700\u5f8c\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u7d66\u4e0e\u3084\u8cde\u4e0e\u306e\u652f\u7d66\u624b\u7d9a\u304d\u3068\u306f\u5225\u306b\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u65b9\u6cd5\u306f\u300c\u5358\u72ec\u5e74\u8abf\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n<p>\u652f\u7d66\u3068\u306f\u5207\u308a\u96e2\u3057\u3066\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u3060\u3051\u3092\u884c\u3044\u3001\u904e\u4e0d\u8db3\u984d\u3092\u7cbe\u7b97\u3059\u308b\u6d41\u308c\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u78ba\u5b9a\u3057\u305f\u8cde\u4e0e\u984d\u3068\u7d66\u4e0e\u984d\u3092\u3082\u3068\u306b\u5e74\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u3059\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u7a0e\u984d\u3068\u306e\u5dee\u984d\u3092\u6c42\u3081\u308b<\/li>\n<li>\u9084\u4ed8\u304c\u751f\u3058\u308b\u5834\u5408\u306f\u7fcc\u5e741\u6708\u306e\u7d66\u4e0e\u306b\u4e0a\u4e57\u305b\u3059\u308b\u304b\u3001\u73fe\u91d1\u3067\u652f\u6255\u3046<\/li>\n<li>\u4e0d\u8db3\u984d\u3092\u5fb4\u53ce\u3059\u308b\u5834\u5408\u306f\u7fcc\u5e741\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304f<\/li>\n<\/ol>\n<\/div>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u7fcc\u5e741\u670810\u65e5\u3067\u3001\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f1\u670820\u65e5\u3067\u3059\u3002\u3053\u306e\u65e5\u307e\u3067\u306b\u7cbe\u7b97\u3092\u6e08\u307e\u305b\u3066\u304a\u3051\u3070\u3001\u7d0d\u4ed8\u984d\u306b\u53cd\u6620\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u52d9\u7f72\u3078\u6cd5\u5b9a\u8abf\u66f8\u3092\u63d0\u51fa\u3059\u308b\u671f\u9650\u3068\u3001\u5e02\u533a\u753a\u6751\u3078\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u671f\u9650\u306f\u3044\u305a\u308c\u30821\u670831\u65e5\u3067\u3059\u3002\u5358\u72ec\u5e74\u8abf\u3092\u884c\u3046\u5834\u5408\u3082\u3001\u3053\u306e\u65e5\u307e\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u4f5c\u6210\u3092\u7d42\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2505.htm\" rel=\"noopener\" target=\"_blank\">No.2505 \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<\/a><\/p>\n<h2>12\u6708\u306b\u652f\u7d66\u3059\u308b\u8cde\u4e0e\u3067\u306e\u5e74\u672b\u8abf\u6574\u306e\u3084\u308a\u65b9\u3092\u7406\u89e3\u3057\u3088\u3046<\/h2>\n<p><span style=\"background-color: 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class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/51879\/\" data-lkc-id=\"2288\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u3010\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\u4ee4\u548c8\u5e74\u5206\u306e\u652f\u6255\u65e5\u3084\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u306f\u3044\u3064\u623b\u308b\uff1f\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u306f\u300112\u6708\u307e\u305f\u306f1\u6708\u306e\u7d66\u4e0e\u652f\u6255\u65e5\u306b\u652f\u7d66\u3055\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u652f\u6255\u65e5\u306f12\u6708\u304c\u591a\u304f\u30011\u6708\u306b\u306a\u308b\u4f1a\u793e\u3082\u3042\u308b\u53d7\u3051\u53d6\u308a\u65b9\u6cd5\u306f\u7d66\u4e0e\u632f\u8fbc\u304b\u624b\u6e21\u3057\u304c\u4e3b\u6d41\u4ee4\u548c8\u5e74\u5206\u306f\u57fa\u790e\u63a7\u9664\u5f15\u304d\u4e0a\u3052\u3067\u9084\u4ed8\u5897\u306e\u898b\u8fbc\u307fQ. \u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u306f\u3044\u3064\u632f\u308a\u8fbc\u307e\u308c\u308b\uff1fA. \u591a\u304f\u306e\u4f1a\u793e\u3067\u306f12\u6708\u306e\u7d66\u4e0e\u652f\u6255\u65e5\u306b\u4e00\u62ec\u9084\u4ed8\u30021\u6708\u4e0b\u65ec\u306b\u306a\u308b\u4f1a\u793e\u3082\u3042\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306b\u51fa\u3066\u304f\u308b\u9084\u4ed8\u91d1\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...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Point12\u6708\u306e\u8cde\u4e0e\u3067\u5e74\u672b\u8abf\u6574\u3092\u6e08\u307e\u305b\u3089\u308c\u308b\uff1f 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