{"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":"2026-09-15T17:02:01","modified_gmt":"2026-09-15T08:02:01","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\u3010\u4ee4\u548c8\u5e74\u30fb2026\u5e74\u3011"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u5e74\u672b\u8abf\u6574\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3068\u306f\uff1f<\/div>\n<p><strong>\u5e74\u672b\u8abf\u6574\u306e\u969c\u5bb3\u8005\u63a7\u9664\u306f\u3001\u672c\u4eba\u30fb\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf\u304c\u969c\u5bb3\u8005\u306e\u5834\u5408\u306b\u6700\u592775\u4e07\u5186\u306e\u6240\u5f97\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\uff08\u203b<\/strong>\u7d0d\u7a0e\u8005\u672c\u4eba\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u306b\u306f\u8a72\u5f53\u305b\u305a\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u969c\u5bb3\u8005\u63a7\u9664\u306f40\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\uff09<\/p>\n<ul>\n<li>\u63a7\u9664\u984d\u306f27\u4e07\u30fb40\u4e07\u30fb75\u4e07\u5186\u306e3\u6bb5\u968e<\/li>\n<li>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u8a18\u5165\u3057\u3066\u7533\u544a\u3059\u308b<\/li>\n<li>\u7533\u544a\u5fd8\u308c\u306f\u78ba\u5b9a\u7533\u544a\u3067\u53d6\u308a\u623b\u305b\u308b<\/li>\n<\/ul>\n<p>Q. \u969c\u5bb3\u8005\u63a7\u9664\u306f\u3044\u304f\u3089\u623b\u3063\u3066\u304f\u308b\uff1f<\/p>\n<p>A. \u4e00\u822c\u969c\u5bb3\u800527\u4e07\u5186\u3001\u7279\u5225\u969c\u5bb3\u800540\u4e07\u5186\u3001\u540c\u5c45\u7279\u5225\u969c\u5bb3\u800575\u4e07\u5186\u304c\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3055\u308c\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u672c\u4eba\u3001\u914d\u5076\u8005\u3001\u89aa\u3084\u5bb6\u65cf\u306a\u3069\u306e\u89aa\u65cf(6\u89aa\u7b49\u5185\u306e\u8840\u65cf\u304a\u3088\u30733\u89aa\u7b49\u5185\u306e\u59fb\u65cf)\u304c\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408\u3001\u300c\u969c\u5bb3\u8005\u63a7\u9664\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u3001\u8ab2\u7a0e\u6240\u5f97\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\u3069\u306e\u89aa\u65cf(6\u89aa\u7b49\u5185\u306e\u8840\u65cf\u304a\u3088\u30733\u89aa\u7b49\u5185\u306e\u59fb\u65cf)\u306a\u306e\u304b\u3067\u3001\u66f8\u304d\u65b9\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\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<\/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\"><strong>\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<\/strong><\/span>6\u89aa\u7b49\u5185\u306e\u8840\u65cf\u304a\u3088\u30733\u89aa\u7b49\u5185\u306e\u59fb\u65cf<span style=\"background-color: #ffff99\"><strong>\uff09\u304c\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u969c\u5bb3\u8005\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306b\u53d7\u3051\u3089\u308c\u308b\u6240\u5f97\u63a7\u9664\u5236\u5ea6\u3067\u3059\u3002<\/strong><\/span>\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\u308a\u307e\u3059\u3002<\/p>\n<h3>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u52b9\u679c<\/h3>\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\u8ab2\u7a0e\u6240\u5f97\u304c\u6e1b\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002\u63a7\u9664\u984d\u306f\u969c\u5bb3\u306e\u7a0b\u5ea6\u3084\u540c\u5c45\u306e\u6709\u7121\u306b\u3088\u3063\u30663\u6bb5\u968e\u306b\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u8a73\u7d30\u306f\u5f8c\u8ff0\u306e\u300c\u5e74\u672b\u8abf\u6574\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3067\u3044\u304f\u3089\u91d1\u984d\u304c\u623b\u3063\u3066\u304f\u308b\u306e\u304b\u300d\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7533\u544a\u65b9\u6cd5\u3068\u914d\u5076\u8005\u306e\u6240\u5f97\u8981\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\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<\/strong><\/span>\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\u306a\u304a\u3001\u914d\u5076\u8005\u3092\u63a7\u9664\u5bfe\u8c61\u3068\u3059\u308b\u5834\u5408\u306f\u300c\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u300d\u306b\u8a72\u5f53\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c62\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165\u306b\u63db\u7b97\u3059\u308b\u3068136\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308b\u3053\u3068\u304c\u8981\u4ef6\u3067\u3059\u3002\u3053\u306e\u6240\u5f97\u8981\u4ef6\u306f\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u57fa\u790e\u63a7\u9664\u7b49\u306e\u898b\u76f4\u3057\u3067\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3082\u306e\u3067\u3001\u4ee4\u548c8\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u4e0a\u8a18\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u307e\u3059\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<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1160.htm\" target=\"_blank\" rel=\"noopener\">No.1160 \u969c\u5bb3\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" target=\"_blank\" rel=\"noopener\">A2-1 \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<h2>\u305d\u3082\u305d\u3082\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f<\/h2>\n<p>\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\u6240\u5f97\u7a0e\u306f\u3001\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306b\u5b9a\u3081\u3089\u308c\u305f\u7a0e\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u307e\u3059\u304c\u3001\u57fa\u790e\u63a7\u9664\u3084\u914d\u5076\u8005\u63a7\u9664\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u306e\u4e00\u5b9a\u306e\u91d1\u984d\u306f\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002\u969c\u5bb3\u8005\u63a7\u9664\u3082\u3053\u3046\u3044\u3063\u305f\u6240\u5f97\u63a7\u9664\u306e\u3072\u3068\u3064\u3067\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\u7cbe\u795e\u30fb\u8eab\u4f53\u4e0a\u306e\u969c\u5bb3\u306e\u7a0b\u5ea6\u3084\u4ea4\u4ed8\u3055\u308c\u3066\u3044\u308b\u624b\u5e33\u306e\u7a2e\u985e\u306a\u3069\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u305f\u6b21\u306e8\u533a\u5206\u306e\u3044\u305a\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u3067\u3059\u3002\u3053\u306e\u533a\u5206\u306f\u969c\u5bb3\u8005\u63a7\u9664\u306e\u7533\u544a\u66f8\u3078\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u76f4\u7d50\u3059\u308b\u305f\u3081\u3001\u5bfe\u8c61\u8005\u304c\u3069\u306e\u533a\u5206\u306b\u5f53\u305f\u308b\u304b\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\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\u8a181\u30012\u30014\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>\u7279\u5225\u969c\u5bb3\u8005\u3068\u306f\u3001\u4e0a\u8a18\u306e\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u306e\u3046\u3061\u3001\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c\u3088\u308a\u91cd\u3044\u4eba\u3092\u6307\u3057\u307e\u3059\u3002\u8a72\u5f53\u3059\u308b\u3068\u63a7\u9664\u984d\u304c27\u4e07\u5186\u304b\u308940\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u30011\u306e\u3059\u3079\u3066\u306e\u4eba\u30012\u306e\u3046\u3061\u91cd\u5ea6\u306e\u77e5\u7684\u969c\u5bb3\u8005\u3068\u5224\u5b9a\u3055\u308c\u305f\u4eba\u30013\u306e\u3046\u3061\u969c\u5bb3\u7b49\u7d1a\u304c1\u7d1a\u306e\u4eba\u30014\u306e\u3046\u3061\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c1\u7d1a\u304b2\u7d1a\u306e\u4eba\u30015\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\u30016\u306e\u3059\u3079\u3066\u306e\u4eba\u30017\u306e\u3046\u30611\u30fb2\u30fb4\u3068\u540c\u7a0b\u5ea6\u306e\u4eba\u30018\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\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h3>\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3068\u306f\u3001\u7279\u5225\u969c\u5bb3\u8005\u306e\u3046\u3061\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u3068\u540c\u5c45\u3057\u3066\u3044\u308b\u4eba\u3067\u3059\u3002<\/strong><\/span>\u8a72\u5f53\u3059\u308b\u3068\u63a7\u9664\u984d\u306f\u3055\u3089\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c75\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u672c\u4eba\u3068\u540c\u5c45\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n<li>\u751f\u8a08\u3092\u4e00\u3064\u306b\u3057\u3066\u3044\u308b\u914d\u5076\u8005\u3084\u89aa\u65cf\u3068\u540c\u5c45\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u306b\u306f\u8a72\u5f53\u305b\u305a\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u969c\u5bb3\u8005\u63a7\u9664\u306f40\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u969c\u5bb3\u8005\u624b\u5e33\u304c\u306a\u304f\u3066\u3082\u969c\u5bb3\u8005\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u308b\uff1f<\/h2>\n<p>\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\u53cd\u5bfe\u306b\u3001\u624b\u5e33\u304c\u3042\u3063\u3066\u3082\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u4e21\u65b9\u306e\u30d1\u30bf\u30fc\u30f3\u3092\u62bc\u3055\u3048\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u624b\u5e33\u304c\u306a\u304f\u3066\u3082\u8a8d\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u624b\u5e33\u306e\u4ea4\u4ed8\u3092\u7533\u8acb\u4e2d\u3067\u3042\u308b\u5834\u5408\u3084\u3001\u533b\u5e2b\u306e\u8a3a\u65ad\u66f8\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/strong><\/span>\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<h3>\u624b\u5e33\u304c\u3042\u3063\u3066\u3082\u5bfe\u8c61\u5916\u306b\u306a\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>\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\u30017\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\u624b\u5e33\u306e\u4ea4\u4ed8=\u63a7\u9664\u5bfe\u8c61\u3068\u306f\u9650\u3089\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/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\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3067\u8ab2\u7a0e\u6240\u5f97\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<table>\n<colgroup>\n<col style=\"width: 50.0%\">\n<col style=\"width: 50.0%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u533a\u5206<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u984d<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u969c\u5bb3\u8005\uff08\u4e00\u822c\uff09<\/td>\n<td style=\"text-align: left\">27\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7279\u5225\u969c\u5bb3\u8005<\/td>\n<td style=\"text-align: left\">40\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005<\/td>\n<td style=\"text-align: left\">75\u4e07\u5186<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1160.htm\" target=\"_blank\" rel=\"noopener\">No.1160 \u969c\u5bb3\u8005\u63a7\u9664\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>\u5e74\u672b\u8abf\u6574\u3067\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306e\u8a72\u5f53\u6b04\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3066\u7533\u544a\u3057\u307e\u3059\u3002\u63a7\u9664\u5bfe\u8c61\u969c\u5bb3\u8005\u304c\u672c\u4eba\u30fb\u914d\u5076\u8005\u30fb\u89aa\u3084\u5bb6\u65cf\u306e\u3044\u305a\u308c\u304b\u3001\u307e\u305f\u4e00\u822c\u969c\u5bb3\u8005\u30fb\u7279\u5225\u969c\u5bb3\u8005\u30fb\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u306e\u3069\u306e\u533a\u5206\u304b\u306b\u3088\u3063\u3066\u8a18\u5165\u3059\u308b\u30c1\u30a7\u30c3\u30af\u6b04\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/fuyoukoujyo_syougaisya.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/fuyoukoujyo_syougaisya.png\" alt=\"\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u3000\u969c\u5bb3\u8005\u63a7\u9664\" width=\"980\" height=\"700\" class=\"aligncenter size-full wp-image-126408\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/fuyoukoujyo_syougaisya.png 980w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/fuyoukoujyo_syougaisya-300x214.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/fuyoukoujyo_syougaisya-768x549.png 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\/2026bun_01.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\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\u4e00\u822c\u306e\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h3>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3001\u8868\u306e\u300c\u672c\u4eba\u30fb\u4e00\u822c\u969c\u5bb3\u8005\u300d\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002\u5185\u5bb9\u8a18\u5165\u6b04\u306b\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u306e\u6c0f\u540d\u30fb\u7b49\u7d1a\u30fb\u969c\u5bb3\u8005\u624b\u5e33\u4ea4\u4ed8\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>\u672c\u4eba\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h3>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3001\u8868\u306e\u300c\u672c\u4eba\u30fb\u7279\u5225\u969c\u5bb3\u8005\u300d\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002\u5185\u5bb9\u8a18\u5165\u6b04\u306b\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u306e\u6c0f\u540d\u30fb\u7b49\u7d1a\u30fb\u969c\u5bb3\u8005\u624b\u5e33\u4ea4\u4ed8\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u304c\u4e00\u822c\u306e\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h3>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3001\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\u5185\u5bb9\u8a18\u5165\u6b04\u306b\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u306e\u6c0f\u540d\u30fb\u7b49\u7d1a\u30fb\u969c\u5bb3\u8005\u624b\u5e33\u4ea4\u4ed8\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c62\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165136\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308b\u3053\u3068\u304c\u524d\u63d0\u6761\u4ef6\u3067\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h3>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3001\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\u5185\u5bb9\u8a18\u5165\u6b04\u306b\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u306e\u6c0f\u540d\u30fb\u7b49\u7d1a\u30fb\u969c\u5bb3\u8005\u624b\u5e33\u4ea4\u4ed8\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u304c\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h3>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3001\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\u5185\u5bb9\u8a18\u5165\u6b04\u306b\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u306e\u6c0f\u540d\u30fb\u7b49\u7d1a\u30fb\u969c\u5bb3\u8005\u624b\u5e33\u4ea4\u4ed8\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>\u89aa\u3084\u5bb6\u65cf\u304c\u4e00\u822c\u306e\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h3>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3001\u8868\u306e\u300c\u6276\u990a\u89aa\u65cf\u30fb\u4e00\u822c\u969c\u5bb3\u8005\u300d\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u4eba\u6570\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u5185\u5bb9\u8a18\u5165\u6b04\u306b\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u306e\u6c0f\u540d\u30fb\u7b49\u7d1a\u30fb\u969c\u5bb3\u8005\u624b\u5e33\u4ea4\u4ed8\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>\u89aa\u3084\u5bb6\u65cf\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h3>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3001\u8868\u306e\u300c\u6276\u990a\u89aa\u65cf\u30fb\u7279\u5225\u969c\u5bb3\u8005\u300d\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u4eba\u6570\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u5185\u5bb9\u8a18\u5165\u6b04\u306b\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u306e\u6c0f\u540d\u30fb\u7b49\u7d1a\u30fb\u969c\u5bb3\u8005\u624b\u5e33\u4ea4\u4ed8\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>\u89aa\u3084\u5bb6\u65cf\u304c\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/h3>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3001\u8868\u306e\u300c\u6276\u990a\u89aa\u65cf\u30fb\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u300d\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u4eba\u6570\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u5185\u5bb9\u8a18\u5165\u6b04\u306b\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u306e\u6c0f\u540d\u30fb\u7b49\u7d1a\u30fb\u969c\u5bb3\u8005\u624b\u5e33\u4ea4\u4ed8\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\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 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