{"id":52642,"date":"2022-04-08T14:53:57","date_gmt":"2022-04-08T05:53:57","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=52642"},"modified":"2025-10-31T11:06:19","modified_gmt":"2025-10-31T02:06:19","slug":"%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%ae%e9%9a%9c%e5%ae%b3%e8%80%85%e6%8e%a7%e9%99%a4%e3%82%92%e5%8f%97%e3%81%91%e3%82%8b%e3%81%ab%e3%81%af%ef%bc%9f%e6%9b%b8%e9%a1%9e%e3%81%ae%e6%9b%b8%e3%81%8d","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/52642\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\uff1f\u3044\u304f\u3089\u623b\u308b\u304b\u3001\u66f8\u985e\u306e\u66f8\u304d\u65b9\u3082\u89e3\u8aac\u3010\u4ee4\u548c7\u5e74\u30fb2025\u5e74\u3011\uff01"},"content":{"rendered":"    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/src\/images\/icon_file_pdf.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/47976\/?provider=pa_basic&provider_info=cv.52642.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>\u672c\u4eba\u3001\u914d\u5076\u8005\u3001\u89aa\u3084\u5bb6\u65cf\u304c\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/1121\/\" data-internallinksmanager029f6b8e52c=\"209\" title=\"\u969c\u5bb3\u8005\u63a7\u9664\">\u969c\u5bb3\u8005\u63a7\u9664<\/a>\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u3001\u8ab2\u7a0e\u91d1\u984d\u3092\u4f4e\u304f\u6291\u3048\u3066\u6240\u5f97\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u306b\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u969c\u5bb3\u8005\u304c\u672c\u4eba\u304b\u3001\u914d\u5076\u8005\u3001\u89aa\u3084\u5bb6\u65cf\u306a\u306e\u304b\u3067\u3001\u66f8\u304d\u65b9\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6982\u8981\u304b\u3089\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306e\u66f8\u304d\u65b9\u307e\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\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\/9769\/?provider=pa_basic&provider_info=cv.52642.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_52642.jpg\" 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>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u6761\u4ef6\u30fb\u63a7\u9664\u984d\u65e9\u898b\u8868\uff06\u66f8\u304d\u65b9\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u969c\u5bb3\u8005\u63a7\u9664 \u5e74\u672b\u8abf\u6574\u300d\u300c\u5e74\u672b\u8abf\u6574 \u969c\u5bb3\u8005\u63a7\u9664\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><\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u5e74\u672b\u8abf\u6574\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u3084\u751f\u8a08\u3092\u540c\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3001\u6276\u990a\u89aa\u65cf\uff08\u89aa\u3084\u5bb6\u65cf\u306a\u3069\uff09\u304c<a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u4e0a\u306e\u969c\u5bb3\u8005\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306b\u53d7\u3051\u3089\u308c\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3068\u30011\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u304c\u6e1b\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u969c\u5bb3\u306e\u7a0b\u5ea6\u306b\u5fdc\u3058\u3066\u63a7\u9664\u984d\u304c\u5909\u308f\u308a\u3001\u7279\u306b\u969c\u5bb3\u304c\u91cd\u3044\u3068\u8a8d\u5b9a\u3055\u308c\u305f\u65b9\u306f\u300c\u7279\u5225\u969c\u5bb3\u8005\u300d\u3068\u3057\u3066\u3001\u3088\u308a\u7a0e\u91d1\u306e\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e<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\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3001\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u305d\u306e\u969b\u3001\u8a3c\u660e\u3068\u3057\u3066\u969c\u5bb3\u8005\u624b\u5e33\u306a\u3069\u306e\u30b3\u30d4\u30fc\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u66f8\u985e\u306e\u6dfb\u4ed8\u306f\u5fc5\u9808\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3067\u3082\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1673\/\" data-lkc-id=\"22\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u969c\u5bb3\u8005\u63a7\u9664\u3068\u306f\uff1f\u969c\u5bb3\u5e74\u91d1\u3092\u53d7\u7d66\u3057\u305f\u3089\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\uff1f | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9<\/div><div class=\"lkc-excerpt\">\u969c\u304c\u3044\u306e\u3042\u308b\u65b9\u3001\u3044\u308f\u3070\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u300c\u969c\u5bb3\u8005\u300d\u306b\u8a72\u5f53\u3059\u308b\u65b9\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u3055\u307e\u3056\u307e\u306a\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u7279\u4f8b\u306b\u306f\u3001\u969c\u5bb3\u8005\u672c\u4eba\u304c\u53d7\u3051\u308b\u3082\u306e\u3001\u969c\u5bb3\u8005\u3092\u6276\u990a\u3057\u3066\u3044\u308b\u8005\u304c\u53d7\u3051\u308b\u3082\u306e\u3001\u969c\u5bb3\u8005\u3092\u96c7\u7528\u3057\u3066\u3044\u308b\u8005\u304c\u53d7\u3051\u308b\u3082\u306e\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u3068\u304d\u306b\u969c\u5bb3\u8005\u672c\u4eba\u3068\u6276\u990a\u8005\u304c\u53d7\u3051\u3089\u308c\u308b\u7279\u4f8b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1160.htm\" rel=\"noopener\" target=\"_blank\">No.1160\u2003\u969c\u5bb3\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u305d\u3082\u305d\u3082\u5e74\u672b\u8abf\u6574\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3068\u306f\u30011\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u6bce\u6708\u306e\u7d66\u6599\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u3066\u3044\u305f\u91d1\u984d\u306e\u5408\u8a08\u984d\u3068\u306e\u5dee\u984d\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002<\/b><\/span>\u6240\u5f97\u7a0e\u306f\u3001\u8ab2\u7a0e\u7d66\u4e0e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u306b\u5b9a\u3081\u3089\u308c\u305f\u7a0e\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u306f\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u9664\u5916\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" data-internallinksmanager029f6b8e52c=\"44\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u306a\u3069\u304c\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u304c\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3082\u3053\u3046\u3044\u3063\u305f\u63a7\u9664\u306e\u3072\u3068\u3064\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u969c\u5bb3\u8005\u63a7\u9664\u306e\u7bc4\u56f2\u306f\uff1f<\/h2>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4eba\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u8005\u306f\u3001\u7cbe\u795e\u4e0a\u306e\u969c\u5bb3\u306b\u3088\u308a\u7269\u4e8b\u306e\u5584\u60aa\u306e\u7406\u89e3\u3084\u3001\u9069\u5207\u306a\u884c\u52d5\u304c\u3067\u304d\u306a\u3044\u4eba<\/li>\n<li>\u5150\u7ae5\u76f8\u8ac7\u6240\u30fb\u77e5\u7684\u969c\u5bb3\u8005\u66f4\u751f\u76f8\u8ac7\u6240\u30fb\u7cbe\u795e\u969c\u5bb3\u8005\u4fdd\u5065\u798f\u7949\u30bb\u30f3\u30bf\u30fc\u30fb\u7cbe\u795e\u4fdd\u5065\u6307\u5b9a\u533b\u304b\u3089\u77e5\u7684\u969c\u5bb3\u8005\u3068\u5224\u5b9a\u3055\u308c\u305f\u4eba<\/li>\n<li>\u7cbe\u795e\u969c\u5bb3\u8005\u4fdd\u5065\u798f\u7949\u624b\u5e33\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba<\/li>\n<li>\u8eab\u4f53\u969c\u5bb3\u8005\u624b\u5e33\u306b\u3001\u8eab\u4f53\u4e0a\u306e\u969c\u5bb3\u304c\u3042\u308b\u8005\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4eba<\/li>\n<li>\u6226\u50b7\u75c5\u8005\u624b\u5e33\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba<\/li>\n<li>\u539f\u5b50\u7206\u5f3e\u88ab\u7206\u8005\u3068\u3057\u3066\u539a\u751f\u52b4\u50cd\u5927\u81e3\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba<\/li>\n<li>\u5e38\u306b\u5c31\u5e8a\u3092\u8981\u3057\u3001\u8907\u96d1\u306a\u4ecb\u8b77\u304c\u5fc5\u8981\u306a\u4eba<\/li>\n<li>\u7cbe\u795e\u307e\u305f\u306f\u8eab\u4f53\u306b\u969c\u5bb3\u306e\u3042\u308b\u5e74\u9f6265\u6b73\u4ee5\u4e0a\u306e\u4eba\u3067\u3001\u305d\u306e\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c\u4e0a\u8a18\u306e\u2460\u2461\u2463\u306b\u8a72\u5f53\u3059\u308b\u4eba\u3068\u540c\u7a0b\u5ea6\u3067\u3042\u308b\u4eba\u3068\u3057\u3066\u5e02\u753a\u6751\u3001\u7279\u5225\u533a\u306e\u533a\u9577\u3084\u798f\u7949\u4e8b\u52d9\u6240\u9577\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba<\/li>\n<\/ol>\n<\/div>\n<h3>\u7279\u5225\u969c\u5bb3\u8005\u3068\u306f<\/h3>\n<p>\u300c<strong>\u7279\u5225\u969c\u5bb3\u8005<\/strong>\u300d\u306f\u4e0a\u8a18\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u969c\u5bb3\u8005\u306e\u3046\u3061\u3001\u6b21\u306e\u3088\u3046\u306a\u4eba\u3067\u3059\u3002<\/p>\n<p>\uff081\uff09\u306e\u3059\u3079\u3066\u306e\u4eba<br \/>\n\uff082\uff09\u306e\u3046\u3061\u91cd\u5ea6\u306e\u77e5\u7684\u969c\u5bb3\u8005\u3068\u5224\u5b9a\u3055\u308c\u305f\u4eba<br \/>\n\uff083\uff09\u306e\u3046\u3061\u969c\u5bb3\u7b49\u7d1a\u304c1\u7d1a\u306e\u4eba<br \/>\n\uff084\uff09\u306e\u3046\u3061\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c1\u7d1a\u304b2\u7d1a\u306e\u4eba<br \/>\n\uff085\uff09\u306e\u3046\u3061\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c\u6069\u7d66\u6cd5\u5225\u8868\u7b2c1\u53f7\u8868\u30ce2\u306e\u7279\u5225\u9805\u75c7\u304b\u3089\u7b2c3\u9805\u75c7\u307e\u3067\u306e\u4eba<br \/>\n\uff086\uff09\u306e\u3059\u3079\u3066\u306e\u4eba<br \/>\n\uff087\uff09\u306e\u3046\u3061(1)(2)(4)\u3068\u540c\u7a0b\u5ea6\u306e\u4eba<br \/>\n\uff088\uff09\u306e\u3046\u3061\u7279\u5225\u969c\u5bb3\u8005\u306b\u6e96\u305a\u308b\u3082\u306e\u3068\u3057\u3066\u5e02\u753a\u6751\u9577\u3001\u7279\u5225\u533a\u533a\u9577\u3084\u798f\u7949\u4e8b\u52d9\u6240\u9577\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba<\/p>\n<h3>\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3068\u306f<\/h3>\n<p>\u307e\u305f\u300c<strong>\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005<\/strong>\u300d\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u540c\u5c45\u3057\u3066\u3044\u308b\u7279\u5225\u969c\u5bb3\u8005\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u672c\u4eba\u3068\u540c\u5c45<\/li>\n<li>\u751f\u8a08\u3092\u4e00\u3064\u306b\u3057\u3066\u3044\u308b\u914d\u5076\u8005\u3084\u89aa\u65cf\u3068\u540c\u5c45<\/li>\n<\/ul>\n<h3>\u969c\u5bb3\u8005\u624b\u5e33\u304c\u306a\u304f\u3066\u3082\u969c\u5bb3\u8005\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u308b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7a0b\u5ea6\u306e\u969c\u5bb3\u304c\u3042\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u6642\u306b\u8eab\u4f53\u969c\u5bb3\u8005\u624b\u5e33\u306a\u3069\u304c\u306a\u304f\u3066\u3082\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u624b\u5e33\u306e\u4ea4\u4ed8\u3092\u7533\u8acb\u4e2d\u3067\u3042\u308b\u5834\u5408\u3084\u533b\u5e2b\u306e\u8a3a\u65ad\u66f8\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u304c\u3053\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u624b\u5e33\u306e\u7533\u8acb\u306b\u4f7f\u7528\u3057\u305f\u8a3a\u65ad\u66f8\u306e\u30b3\u30d4\u30fc\u306a\u3069\u3092\u6dfb\u4ed8\u3057\u3001\u969c\u5bb3\u306e\u7a0b\u5ea6\u3092\u8a3c\u660e\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53cd\u5bfe\u306b\u624b\u5e33\u304c\u3042\u3063\u3066\u3082\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u8eab\u4f53\u969c\u5bb3\u8005\u624b\u5e33\u306f\u30016\u7d1a\u4ee5\u4e0a\u306e\u91cd\u3044\u7a0b\u5ea6\u306e\u969c\u5bb3\u304c\u3042\u308b\u8eab\u4f53\u969c\u5bb3\u8005\u306b\u4ea4\u4ed8\u3055\u308c\u308b\u305f\u3081\u3001<span style=\"background-color: #ffff99;\"><b>7\u7d1a\u4ee5\u4e0b\u306e\u8efd\u3044\u969c\u5bb3\u306e\u8eab\u4f53\u969c\u5bb3\u8005\u306f\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3067\u3044\u304f\u3089\u91d1\u984d\u304c\u623b\u3063\u3066\u304f\u308b\u306e\u304b<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3067\u8ab2\u7a0e\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u91d1\u984d\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u306e\u969c\u5bb3\u306e\u7a0b\u5ea6\u3084\u3001\u969c\u5bb3\u304c\u91cd\u3044\u969c\u5bb3\u8005\u3068\u540c\u5c45\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u91d1\u984d\u306e\u3044\u305a\u308c\u304b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u91d1\u984d<\/h4>\n\n<table id=\"tablepress-246\" class=\"tablepress tablepress-id-246\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u969c\u5bb3\u8005\u306e\u533a\u5206<\/th><th class=\"column-2\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u4e00\u822c\u306e\u969c\u5bb3\u8005<\/td><td class=\"column-2\">27\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">\u7279\u5225\u969c\u5bb3\u8005<\/td><td class=\"column-2\">40\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005<\/td><td class=\"column-2\">75\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-246 from cache -->\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1160.htm\" rel=\"noopener\" target=\"_blank\">No.1160\u2003\u969c\u5bb3\u8005\u63a7\u9664 \u969c\u5bb3\u8005\u63a7\u9664\u306e\u91d1\u984d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u969c\u5bb3\u8005\u63a7\u9664\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u66f8\u985e\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3066\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u969c\u5bb3\u8005\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u305f\u3081\u306e\u8a18\u5165\u6b04\u306f\u3001\u300c<strong>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/strong>\u300d\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/2025_fuyo_syougai.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/2025_fuyo_syougai.jpg\" alt=\"2025\u30fb\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8_\u969c\u5bb3\u8005\u306e\u6b04\" width=\"980\" height=\"700\" class=\"aligncenter size-full wp-image-98829\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/2025_fuyo_syougai.jpg 980w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/2025_fuyo_syougai-300x214.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/2025_fuyo_syougai-768x549.jpg 768w\" sizes=\"auto, (max-width: 980px) 100vw, 980px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_01.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u672c\u4eba\u304c\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h3>\n<p>\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u304c\u3001\u672c\u4eba\u3067\u3042\u308b\u5834\u5408\u306e\u8a18\u5165\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>\u672c\u4eba\u304c\u4e00\u822c\u306e\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u672c\u4eba\u304c\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408.png\" alt=\"\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u672c\u4eba\u304c\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408\" width=\"979\" height=\"127\" class=\"aligncenter size-full wp-image-65087\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u672c\u4eba\u304c\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408.png 979w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u672c\u4eba\u304c\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-300x39.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u672c\u4eba\u304c\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-768x100.png 768w\" sizes=\"auto, (max-width: 979px) 100vw, 979px\" \/><\/p>\n<ol>\n<li>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/li>\n<li>\u8868\u306e\u300c\u672c\u4eba\u30fb\u4e00\u822c\u969c\u5bb3\u8005\u300d\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/li>\n<li>\u5185\u5bb9\u8a18\u5165\u6b04\u306b\u300c\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u6c0f\u540d\u30fb\u7b49\u7d1a\u30fb\u969c\u5bb3\u8005\u624b\u5e33\u4ea4\u4ed8\u5e74\u6708\u65e5\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<h4>\u672c\u4eba\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u672c\u4eba\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408.png\" alt=\"\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u672c\u4eba\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408\" width=\"979\" height=\"127\" class=\"aligncenter size-full wp-image-65088\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u672c\u4eba\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408.png 979w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u672c\u4eba\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-300x39.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u672c\u4eba\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-768x100.png 768w\" sizes=\"auto, (max-width: 979px) 100vw, 979px\" \/><\/p>\n<ol>\n<li>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/li>\n<li>\u8868\u306e\u300c\u672c\u4eba\u30fb\u7279\u5225\u969c\u5bb3\u8005\u300d\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/li>\n<li>\u5185\u5bb9\u8a18\u5165\u6b04\u306b\u300c\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u6c0f\u540d\u30fb\u7b49\u7d1a\u30fb\u969c\u5bb3\u8005\u624b\u5e33\u4ea4\u4ed8\u5e74\u6708\u65e5\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<h3>\u914d\u5076\u8005\u304c\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h3>\n<p>\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u304c\u914d\u5076\u8005\u3067\u3042\u308b\u5834\u5408\u306e\u8a18\u5165\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>\u914d\u5076\u8005\u304c\u4e00\u822c\u306e\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u914d\u5076\u8005\u304c\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408.png\" alt=\"\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u914d\u5076\u8005\u304c\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408\" width=\"979\" height=\"127\" class=\"aligncenter size-full wp-image-65089\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u914d\u5076\u8005\u304c\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408.png 979w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u914d\u5076\u8005\u304c\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-300x39.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u914d\u5076\u8005\u304c\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-768x100.png 768w\" sizes=\"auto, (max-width: 979px) 100vw, 979px\" \/><\/p>\n<ol>\n<li>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/li>\n<li>\u8868\u306e\u300c\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u30fb\u4e00\u822c\u969c\u5bb3\u8005\u300d\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/li>\n<li>\u5185\u5bb9\u8a18\u5165\u6b04\u306b\u300c\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u6c0f\u540d\u30fb\u7b49\u7d1a\u30fb\u969c\u5bb3\u8005\u624b\u5e33\u4ea4\u4ed8\u5e74\u6708\u65e5\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<h4>\u914d\u5076\u8005\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u914d\u5076\u8005\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408.png\" alt=\"\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u914d\u5076\u8005\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408\" width=\"979\" height=\"127\" class=\"aligncenter size-full wp-image-65090\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u914d\u5076\u8005\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408.png 979w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u914d\u5076\u8005\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-300x39.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u914d\u5076\u8005\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-768x100.png 768w\" sizes=\"auto, (max-width: 979px) 100vw, 979px\" \/><\/p>\n<ol>\n<li>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/li>\n<li>\u8868\u306e\u300c\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u30fb\u7279\u5225\u969c\u5bb3\u8005\u300d\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/li>\n<li>\u5185\u5bb9\u8a18\u5165\u6b04\u306b\u300c\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u6c0f\u540d\u30fb\u7b49\u7d1a\u30fb\u969c\u5bb3\u8005\u624b\u5e33\u4ea4\u4ed8\u5e74\u6708\u65e5\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<h4>\u914d\u5076\u8005\u304c\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u914d\u5076\u8005\u304c\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408.png\" alt=\"\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u914d\u5076\u8005\u304c\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408\" width=\"979\" height=\"127\" class=\"aligncenter size-full wp-image-65091\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u914d\u5076\u8005\u304c\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408.png 979w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u914d\u5076\u8005\u304c\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-300x39.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u914d\u5076\u8005\u304c\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-768x100.png 768w\" sizes=\"auto, (max-width: 979px) 100vw, 979px\" \/><\/p>\n<ol>\n<li>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/li>\n<li>\u8868\u306e\u300c\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u30fb\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u300d\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/li>\n<li>\u5185\u5bb9\u8a18\u5165\u6b04\u306b\u300c\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u6c0f\u540d\u30fb\u7b49\u7d1a\u30fb\u969c\u5bb3\u8005\u624b\u5e33\u4ea4\u4ed8\u5e74\u6708\u65e5\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<h3>\u89aa\u3084\u5bb6\u65cf\u304c\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h3>\n<p>\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u304c\u89aa\u3084\u5bb6\u65cf\u3067\u3042\u308b\u5834\u5408\u306e\u8a18\u5165\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>\u89aa\u3084\u5bb6\u65cf\u304c\u4e00\u822c\u306e\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u89aa\u3084\u5bb6\u65cf\u304c\u4e00\u822c\u306e\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-1.png\" alt=\"\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u89aa\u3084\u5bb6\u65cf\u304c\u4e00\u822c\u306e\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408\" width=\"979\" height=\"127\" class=\"aligncenter size-full wp-image-65093\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u89aa\u3084\u5bb6\u65cf\u304c\u4e00\u822c\u306e\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-1.png 979w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u89aa\u3084\u5bb6\u65cf\u304c\u4e00\u822c\u306e\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-1-300x39.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u89aa\u3084\u5bb6\u65cf\u304c\u4e00\u822c\u306e\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-1-768x100.png 768w\" sizes=\"auto, (max-width: 979px) 100vw, 979px\" \/><\/p>\n<ol>\n<li>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/li>\n<li>\u8868\u306e\u300c\u6276\u990a\u89aa\u65cf\u30fb\u4e00\u822c\u969c\u5bb3\u8005\u300d\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3001\u4eba\u6570\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u5185\u5bb9\u8a18\u5165\u6b04\u306b\u300c\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u6c0f\u540d\u30fb\u7b49\u7d1a\u30fb\u969c\u5bb3\u8005\u624b\u5e33\u4ea4\u4ed8\u5e74\u6708\u65e5\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<h4>\u89aa\u3084\u5bb6\u65cf\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u89aa\u3084\u5bb6\u65cf\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408.png\" alt=\"\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u89aa\u3084\u5bb6\u65cf\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408\" width=\"979\" height=\"127\" class=\"aligncenter size-full wp-image-65094\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u89aa\u3084\u5bb6\u65cf\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408.png 979w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u89aa\u3084\u5bb6\u65cf\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-300x39.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u89aa\u3084\u5bb6\u65cf\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-768x100.png 768w\" sizes=\"auto, (max-width: 979px) 100vw, 979px\" \/><\/p>\n<ol>\n<li>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/li>\n<li>\u8868\u306e\u300c\u6276\u990a\u89aa\u65cf\u30fb\u7279\u5225\u969c\u5bb3\u8005\u300d\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3001\u4eba\u6570\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u5185\u5bb9\u8a18\u5165\u6b04\u306b\u300c\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u6c0f\u540d\u30fb\u7b49\u7d1a\u30fb\u969c\u5bb3\u8005\u624b\u5e33\u4ea4\u4ed8\u5e74\u6708\u65e5\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<h4>\u89aa\u3084\u5bb6\u65cf\u304c\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u89aa\u3084\u5bb6\u65cf\u304c\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408.png\" alt=\"\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u89aa\u3084\u5bb6\u65cf\u304c\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408\" width=\"979\" height=\"127\" class=\"aligncenter size-full wp-image-65095\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u89aa\u3084\u5bb6\u65cf\u304c\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408.png 979w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u89aa\u3084\u5bb6\u65cf\u304c\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-300x39.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c5\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u89aa\u3084\u5bb6\u65cf\u304c\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408-768x100.png 768w\" sizes=\"auto, (max-width: 979px) 100vw, 979px\" \/><\/p>\n<ol>\n<li>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/li>\n<li>\u8868\u306e\u300c\u6276\u990a\u89aa\u65cf\u30fb\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u300d\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3001\u4eba\u6570\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u5185\u5bb9\u8a18\u5165\u6b04\u306b\u300c\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u6c0f\u540d\u30fb\u7b49\u7d1a\u30fb\u969c\u5bb3\u8005\u624b\u5e33\u4ea4\u4ed8\u5e74\u6708\u65e5\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u306e\u3092\u5fd8\u308c\u305f\u3068\u304d\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u969c\u5bb3\u8005\u63a7\u9664\u306e\u7533\u544a\u3092\u5fd8\u308c\u305f\u5834\u5408\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" 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