{"id":52314,"date":"2022-03-18T07:41:56","date_gmt":"2022-03-17T22:41:56","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=52314"},"modified":"2025-12-15T11:58:48","modified_gmt":"2025-12-15T02:58:48","slug":"%e6%ba%90%e6%b3%89%e5%be%b4%e5%8f%8e%e7%a8%8e%e9%a1%8d%e8%a1%a8%e3%81%ae%e7%94%b2%e6%ac%84%e3%83%bb%e4%b9%99%e6%ac%84%e3%83%bb%e4%b8%99%e6%ac%84%e3%81%a8%e3%81%af%ef%bc%9f%e5%b9%b4%e6%9c%ab%e8%aa%bf","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/52314\/","title":{"rendered":"\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u7a0e\u533a\u5206\u300c\u7532\u4e59\u4e19\u300d\u3068\u306f\uff1f\u6240\u5f97\u7a0e\u306e\u9055\u3044\u3084\u5e74\u672b\u8abf\u6574\u306e\u5f71\u97ff\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\/assets\/img\/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\/47494\/?provider=pa_basic&provider_info=cv.52314.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>\u3067\u306f\u3001\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u6bce\u6708\u652f\u6255\u3046\u7d66\u4e0e\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3057\u3066\u304d\u305f\u6240\u5f97\u7a0e\u306a\u3069\u3092\u3001\u5e74\u672b\u306b\u518d\u8a08\u7b97\u3057\u3066\u904e\u4e0d\u8db3\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002\u3053\u306e\u3068\u304d\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u6c7a\u3081\u308b\u57fa\u6e96\u3068\u306a\u308b\u306e\u304c\u3001\u56fd\u7a0e\u5e81\u306e\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u3067\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306b\u306f\u3001\u7532\u6b04\u3001\u4e59\u6b04\u3001\u4e19\u6b04\u3068\u3044\u3046\u533a\u5206\u304c\u3042\u308a\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u300c\u7532\u6b04\u300d\u304b\u300c\u4e59\u6b04\u300d\u306e\u9069\u7528\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u540c\u3058\u7d66\u4e0e\u984d\u3067\u3082\u3001\u7532\u4e59\u306e\u533a\u5206\u304c\u9055\u3046\u3060\u3051\u3067\u6708\u3005\u306e\u6240\u5f97\u7a0e\u984d\u3084\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u304c\u5909\u308f\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306b\u304a\u3051\u308b\u300c\u7532\u30fb\u4e59\u30fb\u4e19\u300d\u306e\u57fa\u672c\u7684\u306a\u9055\u3044\u304b\u3089\u3001\u8868\u306e\u898b\u65b9\u3001\u6240\u5f97\u7a0e\u984d\u306e\u6bd4\u8f03\u3001\u305d\u3057\u3066\u5e74\u672b\u8abf\u6574\u3067\u306e\u6271\u3044\u307e\u3067\u3001\u5b9f\u52d9\u3067\u5fc5\u8981\u306a\u77e5\u8b58\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n 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\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u307e\u3068\u3081\u30d1\u30c3\u30af \uff0b\u7532\u4e59\u4e19 \u7c21\u5358\u89e3\u8aac\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u6240\u5f97\u7a0e \u7532\u4e59\u300d\u300c\u7a0e\u8868\u533a\u5206\u3068\u306f\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>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u7532\u6b04\u30fb\u4e59\u6b04\u30fb\u4e19\u6b04\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u7a0e\u5e81\u3067\u306f\u6bce\u5e74\u3001\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u3092\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u4f1a\u793e\u306f\u3053\u306e\u8868\u3092\u3082\u3068\u306b\u3001\u5f93\u696d\u54e1\u3078\u7d66\u4e0e\u3092\u652f\u6255\u3046\u969b\u306b\u300c\u6240\u5f97\u7a0e\u304a\u3088\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u300d\u3092\u5dee\u3057\u5f15\u3044\u3066\u7d0d\u4ed8\uff08\u6e90\u6cc9\u5fb4\u53ce\uff09\u3057\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306f\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u306e\u652f\u6255\u65b9\u6cd5\u306b\u5fdc\u3058\u3066\u3001\u300c\u6708\u984d\u8868\u300d\u3068\u300c\u65e5\u984d\u8868\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u6708\u7d66\u3084\u65e5\u7d66\u3001\u9031\u6255\u3044\u306a\u3069\u52e4\u52d9\u5f62\u614b\u306b\u5fdc\u3058\u3066\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u533a\u5206\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6708\u984d\u8868\u306f\u300c\u7532\u6b04\u300d\u300c\u4e59\u6b04\u300d\u3001\u65e5\u984d\u8868\u306f\u300c\u7532\u6b04\u300d\u300c\u4e59\u6b04\u300d\u306b\u52a0\u3048\u3066\u300c\u4e19\u6b04\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u533a\u5206\u306e\u305d\u308c\u305e\u308c\u306e\u610f\u5473\u3092\u8aac\u660e\u3059\u308b\u524d\u306b\u6708\u984d\u8868\u3068\u65e5\u984d\u8868\u304c\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u4f7f\u7528\u3055\u308c\u308b\u306e\u304b\u3001\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u6708\u984d\u8868<\/strong><br \/>\n\u539f\u5247\u3068\u3057\u3066\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u306e\u652f\u6255\u65b9\u6cd5\u304c\u6708\u3054\u3068\u306b\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u3001\u3064\u307e\u308a\u6708\u7d66\u306e\u5834\u5408\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002\u534a\u6708\u3054\u3068\u3001\u3042\u308b\u3044\u306f10\u65e5\u3054\u3068\u306b\u652f\u6255\u3046\u3082\u306e\u3084\u3001\u6708\u306e\u6574\u6570\u500d\u306e\u671f\u9593\u3054\u3068\u306b\u652f\u6255\u3046\u3082\u306e\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u65e5\u984d\u8868<\/strong><br 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style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u304c\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\u3044\u308b\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u7a0e\u533a\u5206\u306f\u300c\u7532\u6b04\u300d\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/b><\/span>\u7a0e\u6cd5\u4e0a\u3001\u65e5\u672c\u3067\u50cd\u304d\u3001\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u4eba\u306f\u3001\u30e1\u30a4\u30f3\u3068\u306a\u308b\u52e4\u52d9\u5148\u306b\u3053\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u6276\u990a\u3057\u3066\u3044\u308b\u5bb6\u65cf\u3084\u914d\u5076\u8005\u306e\u6709\u7121\u306a\u3069\u3092\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u969b\u306b\u53d7\u3051\u3089\u308c\u308b\u8af8\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u3070\u304b\u308a\u304b\u3001\u5e74\u672b\u8abf\u6574\u3082\u884c\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u96c7\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u6b63\u793e\u54e1\u3068\u540c\u69d8\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3082\u3089\u3044\u3001\u7532\u6b04\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4e59\u6b04\uff08\u304a\u3064\u3089\u3093\uff09\u306e\u610f\u5473\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u304c\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u7a0e\u533a\u5206\u306f\u300c\u4e59\u6b04\u300d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u5834\u5408\u3001\u63a7\u9664\u304c\u53cd\u6620\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u304c\u9ad8\u304f\u306a\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<p>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306f\u3001\u4e3b\u306b\u7d66\u4e0e\u3092\u53d7\u3051\u308b\u52e4\u52d9\u5148\uff081\u304b\u6240\u306e\u307f\uff09\u306b\u3057\u304b\u63d0\u51fa\u3067\u304d\u307e\u305b\u3093\u3002 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summary-box__list\">\n<li>2\u304b\u6240\u4ee5\u4e0a\u306e\u4f1a\u793e\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u304a\u308a\uff08\u526f\u696d\u30fb\u517c\u696d\uff09\u3001\u4ed6\u793e\uff08\u4e3b\u305f\u308b\u52e4\u52d9\u5148\uff09\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n<li>\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u7533\u544a\u66f8\u306e\u914d\u5e03\u3092\u5fd8\u308c\u3066\u3044\u305f\u308a\u3001\u5f93\u696d\u54e1\u304c\u63d0\u51fa\u3057\u5fd8\u308c\u305f\u308a\u3057\u305f\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p>\u6276\u990a\u63a7\u9664\u7b49\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u305d\u306e\u5e74\u306e\u6700\u521d\u306e\u7d66\u4e0e\u652f\u7d66\u65e5\u306e\u524d\u65e5\uff08\u3064\u307e\u308a\u521d\u56de\u306e\u7d66\u6599\u65e5\u524d\uff09\u3067\u3059\u3002\u3053\u306e\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u3001\u305f\u3068\u3048\u672c\u6765\u306f\u300c\u7532\u6b04\u300d\u304c\u9069\u7528\u3055\u308c\u308b\u306f\u305a\u306e\u5f93\u696d\u54e1\u3067\u3042\u3063\u3066\u3082\u300c\u4e59\u6b04\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8fd1\u5e74\u306f\u526f\u696d\u30fb\u517c\u696d\u3092\u8a8d\u3081\u308b\u4f01\u696d\u3082\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u5074\u306f\u5165\u793e\u6642\u306b\u3001\u81ea\u793e\u304c\u4e3b\u305f\u308b\u52e4\u52d9\u5148\u306a\u306e\u304b\u5f93\u305f\u308b\u52e4\u52d9\u5148\u306a\u306e\u304b\u3092\u78ba\u8a8d\u3057\u3001\u7a0e\u533a\u5206\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u5341\u5206\u306a\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u4e19\u6b04\uff08\u3078\u3044\u3089\u3093\uff09\u306e\u610f\u5473\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e19\u6b04\u306f\u3001\u65e5\u984d\u8868\u306b\u306e\u307f\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u7a0e\u533a\u5206\u3067\u3001\u57fa\u672c\u7684\u306b\u306f\u65e5\u96c7\u8cc3\u91d1\u306b\u5bfe\u3057\u3066\u4f7f\u7528\u3057\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3042\u3063\u3066\u3082\u3001\u65e5\u7d66\u3084\u6642\u9593\u7d66\u3067\u7d66\u4e0e\u3092\u652f\u6255\u3044\u3001\u3042\u3089\u304b\u3058\u3081\u96c7\u7528\u5951\u7d04\u671f\u9593\u304c2\u304b\u6708\u4ee5\u5185\u3068\u6c7a\u3081\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e19\u6b04\u3092\u4f7f\u7528\u3057\u3066\u7a0e\u984d\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<h2>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u7532\u6b04\u30fb\u4e59\u6b04\u30fb\u4e19\u6b04\u306e\u898b\u65b9<\/h2>\n<p>\u5b9f\u969b\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u898b\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u7a0e\u984d\u8868\u306e\u4f7f\u3044\u65b9\u81ea\u4f53\u306f\u96e3\u3057\u304f\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u3044\u304f\u3064\u304b\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u6708\u984d\u8868\u3067\u306e\u7532\u6b04\u30fb\u4e59\u6b04<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u307e\u305a\u306f\u6708\u984d\u8868\u304b\u3089\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/001.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/001.png\" alt=\"\u4ee4\u548c7\u5e74\u6708\u984d\u8868_\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\" width=\"892\" height=\"479\" class=\"aligncenter size-full wp-image-99083\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/001.png 892w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/001-300x161.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/001-768x412.png 768w\" sizes=\"auto, (max-width: 892px) 100vw, 892px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2024\/02.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2024\/data\/all.pdf\" target=\"_blank\" rel=\"noopener\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u6708\u984d\u8868\u306f\u3001\u6b21\u306e3\u3064\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u300c\u305d\u306e\u6708\u306e<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>\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d<\/li>\n<li>\u7532\u6b04<\/li>\n<li>\u4e59\u6b04<\/li>\n<\/ol>\n<\/div>\n<p>\u5177\u4f53\u7684\u306a\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u306b\u306f\u3001\u307e\u305a\u300c\u305d\u306e\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d\uff08\uff1d\u7dcf\u652f\u7d66\u984d\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5f15\u3044\u305f\u91d1\u984d\uff09\u306e\u6b04\u3067\u3001\u7d66\u4e0e\u984d\u304c\u8a72\u5f53\u3059\u308b\u7bc4\u56f2\u3092\u63a2\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u540c\u3058\u884c\uff08\u30aa\u30ec\u30f3\u30b8\u8272\u306e\u56f2\u307f\uff09\u306b\u3042\u308b\u300c\u7532\u6b04\u300d\u307e\u305f\u306f\u300c\u4e59\u6b04\u300d\u306e\u8a72\u5f53\u3059\u308b\u7a0e\u984d\u3092\u898b\u3064\u3051\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u7d66\u4e0e\u304c<strong> 88,500\u5186<\/strong> \u3067\u6276\u990a\u89aa\u65cf\u304c\u3044\u306a\u3044\u5834\u5408\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u300c\u305d\u306e\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d\u6b04\u3067\u306f\u300188,000\u5186\u4ee5\u4e0a89,000\u5186\u672a\u6e80 \u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u306e\u5834\u5408\u306f\u3001\u7532\u6b04\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u540c\u3058\u884c\uff08\u30aa\u30ec\u30f3\u30b8\u8272\u306e\u56f2\u307f\uff09\u306e\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u300c0\u300d\u306e\u6b04\u3092\u898b\u308b\u3068\u3001\u7a0e\u984d\u306f130\u5186\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u7a0e\u984d\u306f130\u5186\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5f93\u696d\u54e1\u306e\u5834\u5408\u306f\u3001\u4e59\u6b04\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u7d66\u4e0e\u533a\u5206\u306e\u884c\uff08\u30aa\u30ec\u30f3\u30b8\u8272\u306e\u56f2\u307f\uff09\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u7a0e\u984d\u306f 3,200\u5186\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u3053\u306e\u91d1\u984d\u304c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3067\u3059\u3002<\/p>\n<h3>\u65e5\u984d\u8868\u3067\u306e\u7532\u6b04\u30fb\u4e59\u6b04<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b21\u306b\u65e5\u984d\u8868\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/002.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/002.png\" alt=\"\u4ee4\u548c7\u5e74\u65e5\u984d\u8868_\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\" width=\"1069\" height=\"605\" class=\"aligncenter size-full wp-image-99081\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/002.png 1069w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/002-300x170.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/002-1024x580.png 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/002-768x435.png 768w\" sizes=\"auto, (max-width: 1069px) 100vw, 1069px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2024\/02.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2024\/data\/all.pdf\" target=\"_blank\" rel=\"noopener\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868<\/a>\u300d<\/p>\n<p>\u65e5\u984d\u8868\u306f\u30014\u3064\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u300c\u305d\u306e\u65e5\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d<\/li>\n<li>\u7532\u6b04<\/li>\n<li>\u4e59\u6b04<\/li>\n<li>\u4e19\u6b04<\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u3061\u3089\u3082\u6708\u984d\u8868\u306e\u5834\u5408\u3068\u540c\u69d8\u306e\u65b9\u6cd5\u3067\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u65e5\u7d66\u984d\u3092\u57fa\u6e96\u306b\u3001\u8a72\u5f53\u3059\u308b\u533a\u5206\uff08\u7532\u30fb\u4e59\u30fb\u4e19\uff09\u306e\u7a0e\u984d\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u984d\u8868\u306e\u898b\u65b9\u81ea\u4f53\u306f\u96e3\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u7a0e\u984d\u8868\u306e\u4f7f\u3044\u65b9<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u300c\u305d\u306e\u65e5\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u3002<br \/>\n\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u5065\u5eb7\u4fdd\u967a\u6599\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1932\/\" data-internallinksmanager029f6b8e52c=\"513\" title=\"\u4ecb\u8b77\u4fdd\u967a\u6599\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/a>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"525\" title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a>\u6599\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u6599\u7b49\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u7d66\u4e0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u3002<\/li>\n<li>\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u306e\u652f\u6255\u65b9\u6cd5\u306b\u5fdc\u3058\u3066\u6708\u984d\u8868\u3001\u65e5\u984d\u8868\u3092\u4f7f\u3044\u5206\u3051\u308b\u3002<\/li>\n<li>\u7a0e\u533a\u5206\uff08\u7532\u6b04\u3001\u4e59\u6b04\u3001\u4e19\u6b04\uff09\u306b\u3088\u3063\u3066\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u7532\u6b04\u306b\u3064\u3044\u3066\u306f\u3001\u6276\u990a\u89aa\u65cf\u7b49\u306e\u4eba\u6570\u3067\u6700\u7d42\u7684\u306a\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7532\u6b04\u3068\u4e59\u6b04\u3067\u306f\u3001\u6708\u3005\u306e\u6240\u5f97\u7a0e\u306f\u3069\u308c\u304f\u3089\u3044\u5909\u308f\u308b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7532\u6b04\u3068\u4e59\u6b04\u306e\u7a0e\u533a\u5206\u3092\u9593\u9055\u3046\u3068\u3001\u6e90\u6cc9\u5fb4\u53ce\u3059\u3079\u304d\u6240\u5f97\u7a0e\u984d\u304c\u5927\u304d\u304f\u9055\u3063\u3066\u304f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/003.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/003.png\" alt=\"\u5b66\u5352\u306e\u65b0\u5165\u793e\u54e1\uff08\u6276\u990a\u89aa\u65cf\u306a\u3057\uff09\u3067\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u521d\u4efb\u7d66\u304c20\u4e07\u5186\u3067\u3042\u3063\u305f\u5834\u5408\u306e\u6708\u984d\u8868_\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\" width=\"1069\" height=\"664\" class=\"aligncenter size-full wp-image-99082\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/003.png 1069w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/003-300x186.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/003-1024x636.png 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/09\/003-768x477.png 768w\" sizes=\"auto, (max-width: 1069px) 100vw, 1069px\" \/><\/a><br \/>\n\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2024\/02.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2024\/data\/all.pdf\" target=\"_blank\" rel=\"noopener\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u65b0\u5165\u793e\u54e1\uff08\u6276\u990a\u89aa\u65cf\u306a\u3057\uff09\u3067\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u521d\u4efb\u7d66\uff08\u6708\u7d66\uff09\u304c20\u4e07\u5186\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u6708\u984d\u8868\u306b\u5f53\u3066\u306f\u3081\u308b\u3068\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u6708\u984d\u8868\u3092\u307f\u308b\u3068\u3001\u300c\u305d\u306e\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d\u3067\u306f\u3001\u300c199,000\u5186\uff5e201,000\u5186\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u7532\u6b04\u3092\u9069\u7528<\/strong>\uff08\u7533\u544a\u66f8\u3042\u308a\uff09 \u6276\u990a\u89aa\u65cf\u304c\u3044\u306a\u3044\u5834\u5408\u306f4,770\u5186\u3067\u3059\u3002<\/li>\n<li><strong>\u4e59\u6b04\u3092\u9069\u7528<\/strong>\uff08\u7533\u544a\u66f8\u306a\u3057\uff09 \u7a0e\u984d\u306f20,900\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u540c\u3058\u7d66\u4e0e\u984d\u3067\u3082\u3001\u7532\u6b04\u3068\u4e59\u6b04\u3067\u306f\u6708\u984d\u306716,130\u5186\u3082\u306e\u5dee\uff08\u6240\u5f97\u7a0e\u306e\u5dee\uff09\u304c\u767a\u751f\u3057\u307e\u3059\u3002 \u7532\u6b04\u306f\u6276\u990a\u63a7\u9664\u306a\u3069\u304c\u8003\u616e\u3055\u308c\u308b\u305f\u3081\u7a0e\u984d\u304c\u4f4e\u304f\u3001\u4e59\u6b04\u306f\u63a7\u9664\u304c\u8003\u616e\u3055\u308c\u306a\u3044\u305f\u3081\u7a0e\u984d\u304c\u9ad8\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u3066\u6307\u6458\u3055\u308c\u308b\u3068\u3001\u4f1a\u793e\u306f\u3055\u304b\u306e\u307c\u3063\u3066\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4eee\u306b8\u304b\u6708\u9593\u306b\u308f\u305f\u3063\u3066\u4e59\u6b04\u3092\u9069\u7528\u3057\u3066\u3044\u305f\u3068\u3059\u308b\u3068\u3001\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7a0e\u984d\u306f\u3001129,040\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u3059\u3079\u304d\u6240\u5f97\u7a0e\u3092\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u3001\u671f\u9650\u5185\u306b\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u3082\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u6271\u3044\u306f\u7532\u4e59\u3067\u3069\u3046\u5909\u308f\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306e\u7a0e\u533a\u5206\u306e\u3046\u3061\u3001\u300c\u7532\u6b04\u300d\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u5f93\u696d\u54e1\u306f\u4f1a\u793e\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u304a\u308a\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u3064\u307e\u308a\u3001\u5e74\u672b\u8abf\u6574\u3059\u308b\u3053\u3068\u3067\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u6bce\u6708\u652f\u6255\u3046\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u304d\u305f\u6240\u5f97\u7a0e\u7b49\u3092\u6e05\u7b97\u3057\u3001\u904e\u7d0d\u5206\u306b\u3064\u3044\u3066\u306f\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7532\u6b04\u306f\u300c\u5e74\u672b\u8abf\u6574\u300d\u306e\u5bfe\u8c61<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u7532\u6b04\u300d\u304c\u9069\u7528\u3055\u308c\u308b\u5f93\u696d\u54e1\u306f\u3001\u52e4\u52d9\u5148\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002 <\/b><\/span>\uff08\u203b\u5e74\u53ce\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\u306a\u3069\u306f\u5bfe\u8c61\u5916\uff09<\/p>\n<p>\u4f1a\u793e\u306f\u30011\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\uff08\u4e3b\u305f\u308b\u7d66\u4e0e\uff09\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u304d\u305f\u6240\u5f97\u7a0e\u3092\u5e74\u672b\u306b\u518d\u8a08\u7b97\u3057\u3001\u904e\u4e0d\u8db3\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u6255\u3044\u3059\u304e\u3066\u3044\u305f\u5206\u306f\u9084\u4ed8\u3055\u308c\u3001\u4e0d\u8db3\u304c\u3042\u308c\u3070\u8ffd\u52a0\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u4e59\u6b04\u306f\u300c\u5e74\u672b\u8abf\u6574\u300d\u306e\u5bfe\u8c61\u5916<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u65b9\u3001\u300c\u4e59\u6b04\u300d\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\uff08\u5f93\u305f\u308b\u7d66\u4e0e\uff09\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u4f1a\u793e\u5074\u3067\u306f\u3001\u305d\u306e\u5f93\u696d\u54e1\u304c\u4ed6\u793e\uff08\u4e3b\u305f\u308b\u52e4\u52d9\u5148\uff09\u3067\u3044\u304f\u3089\u7d66\u4e0e\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u304b\u628a\u63e1\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u6b63\u78ba\u306a<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2690\/\" data-internallinksmanager029f6b8e52c=\"552\" title=\"\u5e74\u7a0e\u984d\">\u5e74\u7a0e\u984d<\/a>\u306e\u8a08\u7b97\u304c\u3067\u304d\u306a\u3044\u304b\u3089\u3067\u3059\u3002 \u305d\u306e\u305f\u3081\u3001\u4e59\u6b04\u9069\u7528\u306e\u5f93\u696d\u54e1\u306b\u306f\u3001\u4f1a\u793e\u306f\u5e74\u672b\u8abf\u6574\u3092\u884c\u308f\u305a\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u300d\u3092\u767a\u884c\u3059\u308b\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4e59\u6b04\u304c\u9069\u7528\u3055\u308c\u305f\u3089\u4f55\u3092\u3059\u3079\u304d\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e59\u6b04\u304c\u9069\u7528\u3055\u308c\u308b\uff08\uff1d\u526f\u696d\u30fbW\u30ef\u30fc\u30af\u3092\u3057\u3066\u3044\u308b\uff09\u4eba\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u5f93\u696d\u54e1\u672c\u4eba\u304c\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u300d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u4e3b\u305f\u308b\u52e4\u52d9\u5148\uff08\u7532\u6b04\uff09\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u3001\u5f93\u305f\u308b\u52e4\u52d9\u5148\uff08\u4e59\u6b04\uff09\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3001\u305d\u306e\u4ed6\u306e\u6240\u5f97\u3092\u3059\u3079\u3066\u5408\u7b97\u3057\u3066\u30011\u5e74\u9593\u306e\u6b63\u3057\u3044\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u3001\u7a0e\u52d9\u7f72\u306b\u7533\u544a\u30fb\u7d0d\u7a0e\uff08\u307e\u305f\u306f\u9084\u4ed8\uff09\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e59\u6b04\u3067\u306f\u6240\u5f97\u7a0e\u304c\u591a\u3081\u306b\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u6255\u3044\u3059\u304e\u305f\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\uff08\u9084\u4ed8\u3055\u308c\u308b\uff09\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u526f\u696d\u3084\u30d0\u30a4\u30c8\u30fb\u30d1\u30fc\u30c8\u306e\u7532\u4e59\u306f\u3069\u3046\u5224\u65ad\u3059\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306e\u7a0e\u533a\u5206\uff08\u7532\u6b04\u30fb\u4e59\u6b04\uff09\u3092\u5224\u65ad\u3059\u308b\u30eb\u30fc\u30eb\u306f\u3001\u6b63\u793e\u54e1\u30fb\u5951\u7d04\u793e\u54e1\u30fb\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3068\u3044\u3063\u305f\u96c7\u7528\u5f62\u614b\u306b\u95a2\u308f\u3089\u305a\u540c\u3058\u3067\u3059\u3002<\/b><\/span> \u3064\u307e\u308a\u3001\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u3067\u3042\u3063\u3066\u3082\u3001\u300c\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u7532\u6b04\u304b\u4e59\u6b04\u304b\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<h4>\u5b66\u751f\u30a2\u30eb\u30d0\u30a4\u30c8\uff08\u9ad8\u6821\u751f\u30fb\u5927\u5b66\u751f\uff09\u306e\u5834\u5408<\/h4>\n<p>\u9ad8\u6821\u751f\u30fb\u5927\u5b66\u751f\u306a\u3069\u306e\u5b66\u751f\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3082\u3001\u52e4\u52d9\u5148\u304c1\u304b\u6240\u3060\u3051\uff08\u307e\u305f\u306f\u4e3b\u305f\u308b\u52e4\u52d9\u5148\uff09\u3067\u3042\u308c\u3070\u3001\u300c\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3001\u7532\u6b04\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/p>\n<h4>\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u3092\u639b\u3051\u6301\u3061\uff08W\u30ef\u30fc\u30af\uff09\u3057\u3066\u3044\u308b\u5834\u5408<\/h4>\n<p>\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u3092\u8907\u6570\u639b\u3051\u6301\u3061\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u300c\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306f1\u304b\u6240\u306e\u52e4\u52d9\u5148\u306b\u3057\u304b\u63d0\u51fa\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u672c\u4eba\u304c\u300c\u4e3b\u305f\u308b\u52e4\u52d9\u5148\u300d\u3068\u6c7a\u3081\u305f1\u793e\u306e\u307f\u306b\u63d0\u51fa\u3057\u3001\u305d\u306e\u4ed6\u306e\u52e4\u52d9\u5148\u3067\u306f\u63d0\u51fa\u3057\u306a\u3044\u5f62\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>A\u793e\uff08\u4e3b\u305f\u308b\u30d0\u30a4\u30c8\u5148\uff09 \u2192 \u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u300c\u7532\u6b04\u300d<\/li>\n<li>B\u793e\uff08\u5f93\u305f\u308b\u30d0\u30a4\u30c8\u5148\uff09 \u2192 \u7533\u544a\u66f8\u3092\u63d0\u51fa\u305b\u305a\u300c\u4e59\u6b04\u300d<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u526f\u696d\u3084W\u30ef\u30fc\u30af\u306e\u5834\u5408\u306f\u3001\u52e4\u52d9\u5148\u3054\u3068\u306b\u7a0e\u533a\u5206\u304c\u7570\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4>\u6276\u990a\u5185\uff08123\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u50cd\u304f\u30d1\u30fc\u30c8\u306e\u5834\u5408<\/h4>\n<p>\u914d\u5076\u8005\u306e\u6276\u990a\u306b\u5165\u3063\u3066\u3044\u308b\uff08\u6276\u990a\u5185\u3067\u306e\u30d1\u30fc\u30c8\uff09\u4eba\u3082\u3001\u52e4\u52d9\u5148\u306b\u300c\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308c\u3070\u300c\u7532\u6b04\u300d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u7532\u6b04\u3067\u3042\u308c\u3070\u3001\u4e59\u6b04\u306b\u6bd4\u3079\u3066\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u4f4e\u304f\u306a\u308b\u305f\u3081\u3001\u624b\u53d6\u308a\u984d\u3078\u306e\u5f71\u97ff\u304c\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7a0e\u533a\u5206\u306e\u7532\u4e59\u3092\u9593\u9055\u3048\u305f\u5834\u5408\u306e\u5bfe\u51e6\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7532\u6b04\u3001\u4e59\u6b04\u306e\u7a0e\u533a\u5206\u3092\u9593\u9055\u3046\u3068\u3001\u6e90\u6cc9\u5fb4\u53ce\u3059\u3079\u304d\u6240\u5f97\u7a0e\u984d\u306b\u904e\u4e0d\u8db3\u304c\u751f\u3058\u307e\u3059\u3002<\/b><\/span>\u51e6\u7406\u3092\u8aa4\u3063\u305f\u307e\u307e\u306b\u3059\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u65e9\u3081\u306e\u78ba\u8a8d\u3068\u4fee\u6b63\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>\u2460 \u7532\u6b04\u306b\u3059\u3079\u304d\u3068\u3053\u308d\u3092\u300c\u4e59\u6b04\u300d\u3067\u51e6\u7406\u3057\u3066\u3044\u305f\u5834\u5408\uff08\uff1d\u591a\u304f\u5fb4\u53ce\u3057\u3066\u3044\u305f\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u672c\u6765\u3088\u308a\u591a\u304f\u306e\u6240\u5f97\u7a0e\u3092\u9810\u304b\u3063\u3066\u3044\u308b\u72b6\u614b\u3067\u3059\u3002<\/b><\/span>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u8005\u3067\u3042\u308c\u3070\u3001\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u6b63\u3057\u3044\u5e74\u7a0e\u984d\uff08\u7532\u6b04\uff09\u3067\u8a08\u7b97\u3057\u76f4\u3059\u3053\u3068\u3067\u3001\u5dee\u984d\u304c\u7cbe\u7b97\uff08\u9084\u4ed8\uff09\u3055\u308c\u307e\u3059\u3002\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u5834\u5408\u306f\u3001\u5f93\u696d\u54e1\u672c\u4eba\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3082\u3089\u3046\u3088\u3046\u6848\u5185\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h3>\u2461 \u4e59\u6b04\u306b\u3059\u3079\u304d\u3068\u3053\u308d\u3092\u300c\u7532\u6b04\u300d\u3067\u51e6\u7406\u3057\u3066\u3044\u305f\uff08\uff1d\u5fb4\u53ce\u4e0d\u8db3\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u672c\u6765\u3088\u308a\u5c11\u306a\u3044\u6240\u5f97\u7a0e\u3057\u304b\u5fb4\u53ce\u3057\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u3067\u6307\u6458\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u5f93\u696d\u54e1\u306b\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\uff08\u4f8b\uff1a\u300c\u4ed6\u793e\u3067\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u307e\u3059\u304b\uff1f\u300d\uff09<\/p>\n<p>\u901f\u3084\u304b\u306b\u300c\u4e59\u6b04\u300d\u3078\u5207\u308a\u66ff\u3048\u3001\u4ee5\u5f8c\u306f\u6b63\u3057\u3044\u7a0e\u984d\u3067\u6e90\u6cc9\u5fb4\u53ce\u3057\u307e\u3059\u3002<\/p>\n<p>\u904e\u53bb\u306e\u5fb4\u53ce\u4e0d\u8db3\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4f1a\u793e\u304c\u4e00\u65e6\u7a0e\u52d9\u7f72\u306b\u7d0d\u4ed8\u3057\u3001\u305d\u306e\u5f8c\u3001\u6b21\u56de\u7d66\u4e0e\u304b\u3089\u306e\u76f8\u6bba\u306a\u3069\u3067\u5f93\u696d\u54e1\u304b\u3089\u5fb4\u53ce\u3057\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u3059\u3079\u304d\u6240\u5f97\u7a0e\u3092\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u3001\u671f\u9650\u5185\u306b\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306a\u3069\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u7533\u544a\u66f8\u306e\u56de\u53ce\u3068\u7ba1\u7406\u306f\u78ba\u5b9f\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u5909\u66f4\u306b\u6ce8\u610f\uff01<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306f\u30012026\u5e74\u5206\u306e\u7d66\u4e0e\u304b\u3089\u5909\u66f4\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>2025\u5e74\u5ea6\u306b\u7a0e\u5236\u6539\u6b63\u304c\u884c\u308f\u308c\u3001\u6240\u5f97\u7a0e\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u984d\u304c\u898b\u76f4\u3057\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u7a0e\u984d\u3084\u6276\u990a\u89aa\u65cf\u6570\u306e\u7b97\u5b9a\u65b9\u6cd5\u304c\u5909\u66f4\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7a0e\u5236\u6539\u6b63\u306e\u5185\u5bb9\u3082\u3057\u3063\u304b\u308a\u3068\u78ba\u8a8d\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/01.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5206\u3000\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08PDF\uff09\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\uff08\u7121\u6599\uff09<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee5\u4e0b\u3088\u308a\u7121\u6599\u306e\u3072\u306a\u5f62\u30fb\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u306e\u3067\u3001\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/b><\/span><\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\u25b6<a href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/331\/?provider=pa_basic&amp;provider_info=cv.52314.part.template\" target=\"_blank\" rel=\"noopener\">\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8<\/a><\/div>\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\/9925\/?provider=pa_basic&provider_info=cv.52314.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/wp-content\/uploads\/2025\/09\/minibook_53381.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>\u3010\u4ee4\u548c7\u5e74\u5206\u3011 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u307e\u3068\u3081\u30d1\u30c3\u30af \uff0b\u7532\u4e59\u4e19 \u7c21\u5358\u89e3\u8aac\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u6240\u5f97\u7a0e \u7532\u4e59\u300d\u300c\u7a0e\u8868\u533a\u5206\u3068\u306f\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<h2>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u300c\u7532\u6b04\u300d\u300c\u4e59\u6b04\u300d\u306f\u3069\u3046\u898b\u5206\u3051\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u306b\u306f\u3001\u300c\u7532\u300d\u3084\u300c\u4e59\u300d\u306a\u3069\u306f\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u8a18\u8f09\u5185\u5bb9\u304b\u3089\u3069\u3061\u3089\u306e\u533a\u5206\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u306f\u3001\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u652f\u6255\u3063\u305f\u5e74\u9593\u306e\u7d66\u4e0e\u984d\u3068\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u984d\u3092\u307e\u3068\u3081\u305f\u66f8\u985e\u3067\u3059\u3002\u5e74\u672b\u306b\u4f1a\u793e\u304b\u3089\u5f93\u696d\u54e1\u3078\u4ea4\u4ed8\u3055\u308c\u3001\u78ba\u5b9a\u7533\u544a\u3084\u5404\u7a2e\u624b\u7d9a\u304d\u3067\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<p>\u6276\u990a\u89aa\u65cf\u3084\u914d\u5076\u8005\u6b04\u306b\u8a18\u8f09\u304c\u3042\u308a\u3001\u300c\u6458\u8981\u300d\u6b04\u306b\u300c\u5e74\u8abf\u672a\u6e08\uff08\u306d\u3093\u3061\u3087\u3046\u307f\u3055\u3044\uff09\u300d\u3068\u66f8\u304b\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u7532\u6b04\u3001\u5404\u7a2e\u63a7\u9664\u6b04\u304c\u3059\u3079\u3066\u7a7a\u6b04\u3067\u300c\u5e74\u8abf\u672a\u6e08\u300d\u3068\u3042\u308b\u5834\u5408\u306f\u4e59\u6b04\u3067\u3059\u3002<\/p>\n<p>\u4e59\u6b04\uff08\u5e74\u8abf\u672a\u6e08\uff09\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u305d\u306e\u7968\u3092\u4f7f\u3063\u3066\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u7532\u6b04\u30fb\u4e59\u6b04\u30fb\u4e19\u6b04\u3092\u7406\u89e3\u3057\u3088\u3046\uff01<\/h2>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u6708\u984d\u8868\u3068\u65e5\u984d\u8868\u3001\u305d\u3057\u3066\u7a0e\u533a\u5206\u3067\u3042\u308b\u7532\u6b04\u3001\u4e59\u6b04\u3001\u4e19\u6b04\u306e\u91cd\u8981\u6027\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u5e74\u672b\u8abf\u6574\u3068\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3082\u7406\u89e3\u3044\u305f\u3060\u3051\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u52d8\u9055\u3044\u306b\u3088\u308b\u7a0e\u533a\u5206\u306e\u9593\u9055\u3044\u306f\u3082\u3061\u308d\u3093\u3067\u3059\u304c\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u56de\u53ce\u3057\u5fd8\u308c\u306b\u3088\u308b\u7a0e\u533a\u5206\u306e\u9069\u7528\u306b\u306f\u5341\u5206\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n 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