{"id":52774,"date":"2022-04-15T16:54:17","date_gmt":"2022-04-15T07:54:17","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=52774"},"modified":"2026-09-10T13:36:52","modified_gmt":"2026-09-10T04:36:52","slug":"%e8%bb%a2%e8%81%b7%e3%81%97%e3%81%9f%e3%81%a8%e3%81%8d%e3%81%ae%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%af%e3%81%a9%e3%81%86%e3%81%aa%e3%82%8b%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/52774\/","title":{"rendered":"\u8ee2\u8077\u3057\u305f\u3068\u304d\u306e\u5e74\u672b\u8abf\u6574\u306f\u3069\u3046\u306a\u308b\uff1f\u5f93\u696d\u54e1\u3068\u4f1a\u793e\u306e\u5bfe\u5fdc\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u8ee2\u8077\u3057\u305f\u5e74\u306e\u5e74\u672b\u8abf\u6574\u306f\u3069\u3053\u3067\u53d7\u3051\u308b\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u305d\u306e\u5e74\u306e12\u6708\u306b\u5728\u7c4d\u3057\u3066\u3044\u308b\u8ee2\u8077\u5148\u306e\u4f1a\u793e\u304c\u3001\u524d\u8077\u5206\u3068\u5408\u7b97\u3057\u3066\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u8ee2\u8077\u5148\u3078\u63d0\u51fa\u3059\u308b<\/li>\n<li>12\u6708\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u306a\u3051\u308c\u3070\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b<\/li>\n<li>\u7121\u8077\u671f\u9593\u306b\u7d0d\u3081\u305f\u4fdd\u967a\u6599\u3082\u63a7\u9664\u3067\u304d\u308b<\/li>\n<\/ul>\n<p>\u5e74\u5185\u306b\u518d\u5c31\u8077\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3059\u3002\n<\/p><\/div>\n<p>\u4f1a\u793e\u54e1\u306f\u3001\u4f1a\u793e\u306e\u5e74\u672b\u8abf\u6574\u306b\u3088\u3063\u3066\u3001\u6bce\u6708\u306e\u7d66\u6599\u3067\u5dee\u3057\u5f15\u304b\u308c\u3066\u3044\u305f\u6240\u5f97\u7a0e\u306e\u7cbe\u7b97\u3092\u884c\u3044\u307e\u3059\u3002\u8ee2\u8077\u3057\u305f\u5834\u5408\u306f\u3001\u65b0\u3057\u3044\u4f1a\u793e\u3067\u5e74\u672b\u8abf\u6574\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u5e74\u672b\u306e\u6642\u70b9\u3067\u5c31\u8077\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3084\u8ee2\u8077\u5148\u30781\u6708\u4ee5\u964d\u306b\u5165\u793e\u3059\u308b\u5834\u5408\u306f\u3001\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8ee2\u8077\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\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\/9798\/?provider=pa_basic&#038;provider_info=cv.52774.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_52774.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>\u8ee2\u8077\u8005\u5411\u3051 \u5e74\u672b\u8abf\u6574\u306e\u7533\u544a\u624b\u9806\uff06\u6e90\u6cc9\u7968\u306e\u6271\u3044\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u8ee2\u8077 1\u6708\u5165\u793e\u300d\u300c1\u6708\u5165\u793e \u6e90\u6cc9\u5fb4\u53ce\u7968\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>\u8ee2\u8077\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u8ee2\u8077\u3057\u305f\u5e74\u3067\u3082\u3001\u305d\u3046\u3067\u306a\u3044\u5e74\u3068\u540c\u3058\u3088\u3046\u306b\u4f1a\u793e\u3067\u884c\u3063\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u306e\u306f\u8ee2\u8077\u5148\u306e\u4f1a\u793e\u3067\u3001\u8ee2\u8077\u524d\u306e\u4f1a\u793e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u306b\u5728\u7c4d\u3057\u3066\u3044\u308c\u3070\u3001\u307b\u304b\u306e\u793e\u54e1\u3068\u540c\u3058\u3088\u3046\u306b\u66f8\u985e\u306e\u914d\u5e03\u3084\u63d0\u51fa\u6642\u671f\u306e\u9023\u7d61\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u8ee2\u8077\u5148\u304c\u524d\u8077\u5206\u3068\u5408\u7b97\u3057\u3066\u7cbe\u7b97\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u5bfe\u8c61\u306f\u305d\u306e\u5e74\u306e1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u6240\u5f97\u306e\u305f\u3081\u3001\u8ee2\u8077\u5148\u306f\u524d\u8077\u306e\u7d66\u4e0e\u3082\u542b\u3081\u3066\u5e74\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3068\u3048\u30703\u6708\u672b\u306b\u524d\u8077\u3092\u9000\u8077\u3057\u30015\u6708\u306b\u8ee2\u8077\u5148\u3078\u5165\u793e\u3057\u305f\u5834\u5408\u3001\u8ee2\u8077\u5148\u306f\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u4f8b\u30113\u6708\u672b\u9000\u8077\u30fb5\u6708\u5165\u793e\u306e\u5834\u5408<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>1\u6708\u301c3\u6708\u306e\u7d66\u4e0e\u2026\u2026\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u91d1\u984d\u3092\u4f7f\u3046<\/li>\n<li>5\u6708\u301c12\u6708\u306e\u7d66\u4e0e\u2026\u2026\u8ee2\u8077\u5148\u304c\u652f\u6255\u3063\u305f\u91d1\u984d\u3092\u4f7f\u3046<\/li>\n<li>\u4e0a\u8a18\u3092\u5408\u7b97\u3057\u3066\u5e74\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u6e08\u307f\u306e\u7a0e\u984d\u3068\u7cbe\u7b97\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u524d\u8077\u3067\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u3082\u5408\u7b97\u306e\u5bfe\u8c61\u3067\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u8a18\u8f09\u3055\u308c\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d\u3092\u3001\u305d\u306e\u307e\u307e\u8a08\u7b97\u306b\u542b\u3081\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u30014\u6708\u306b\u7121\u8077\u306e\u671f\u9593\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u9593\u306b\u81ea\u5206\u3067\u7d0d\u3081\u305f\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3084\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u306f\u8f09\u308a\u307e\u305b\u3093\u3002\u3042\u3068\u3067\u8aac\u660e\u3059\u308b\u3068\u304a\u308a\u3001\u5225\u9014\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u306a\u3044\u3068\u8a08\u7b97\u3067\u304d\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u524d\u8077\u306e\u7d66\u4e0e\u984d\u3084\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u308f\u304b\u3089\u306a\u3051\u308c\u3070\u5e74\u7a0e\u984d\u3092\u8a08\u7b97\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u63d0\u51fa\u306f\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u984d\u3084\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u984d\u3068\u3044\u3063\u305f\u3001\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u5fc5\u8981\u306a\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u8ee2\u8077\u5148\u306b\u5165\u793e\u6642\u306b\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u306b\u6dfb\u3048\u308b\u306e\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u9000\u8077\u3057\u305f\u4f1a\u793e\u306b\u306f\u3001\u9000\u8077\u306e\u65e5\u4ee5\u5f8c1\u304b\u6708\u4ee5\u5185\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4ea4\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u624b\u5143\u306b\u5c4a\u3044\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u524d\u8077\u3078\u9023\u7d61\u3057\u3066\u767a\u884c\u3092\u4f9d\u983c\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2665.htm\" rel=\"noopener\" target=\"_blank\">No.2665 \u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5165\u793e\u306e\u6642\u671f\u3067\u5e74\u672b\u8abf\u6574\u306e\u6271\u3044\u306f\u3069\u3046\u5909\u308f\u308b\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5165\u793e\u3057\u305f\u6708\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u5e74\u306e12\u6708\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u304a\u304a\u3088\u305d\u306e\u76ee\u5b89\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8ee2\u8077\u5148\u3078\u306e\u5165\u793e\u6642\u671f<\/th>\n<th>\u305d\u306e\u5e7412\u6708\u306e\u7d66\u4e0e<\/th>\n<th>\u5e74\u672b\u8abf\u6574<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">11\u6708\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u3044\u3042\u308a<\/td>\n<td style=\"text-align: left;\">\u8ee2\u8077\u5148\u3067\u53d7\u3051\u3089\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">12\u6708<\/td>\n<td style=\"text-align: left;\">12\u6708\u4e2d\u306b\u652f\u6255\u3044\u3042\u308a<\/td>\n<td style=\"text-align: left;\">\u8ee2\u8077\u5148\u3067\u53d7\u3051\u3089\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">12\u6708<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u3044\u306f\u7fcc\u5e741\u6708<\/td>\n<td style=\"text-align: left;\">\u53d7\u3051\u3089\u308c\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7fcc\u5e741\u6708\u4ee5\u964d<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u3044\u306a\u3057<\/td>\n<td style=\"text-align: left;\">\u53d7\u3051\u3089\u308c\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u5e74\u5185\u306b\u5165\u793e\u3057\u306612\u6708\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u305d\u306e\u5e74\u306e12\u6708\u306b\u8ee2\u8077\u5148\u304b\u3089\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308c\u3070\u3001\u901a\u5e38\u3069\u304a\u308a\u8ee2\u8077\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f1a\u793e\u306e\u6307\u793a\u306b\u3057\u305f\u304c\u3063\u3066\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308c\u3070\u624b\u7d9a\u304d\u306f\u5b8c\u4e86\u3057\u307e\u3059\u3002\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u6dfb\u3048\u308b\u3053\u3068\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>12\u6708\u306b\u5165\u793e\u3057\u3066\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u7fcc\u5e74\u306b\u306a\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u304c\u7fcc\u6708\u306b\u652f\u6255\u308f\u308c\u308b\u4f1a\u793e\u306b12\u6708\u306b\u5165\u793e\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u5e74\u306e12\u6708\u306b\u306f\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u306a\u3044\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u3082\u884c\u308f\u308c\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u305f\u3068\u3048\u3070\u6708\u672b\u7de0\u3081\u7fcc\u670825\u65e5\u6255\u3044\u306e\u4f1a\u793e\u306b12\u67081\u65e5\u4ed8\u3067\u5165\u793e\u3059\u308b\u3068\u3001\u6700\u521d\u306e\u7d66\u4e0e\u306f\u7fcc\u5e741\u670825\u65e5\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u305d\u306e\u5e74\u306b\u8ee2\u8077\u5148\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u7d66\u4e0e\u306f0\u5186\u306e\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306f\u81ea\u5206\u3067\u3001\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306e\u671f\u9593\u306b\u5b9f\u65bd\u3055\u308c\u308b\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7fcc\u5e741\u6708\u4ee5\u964d\u306b\u5165\u793e\u3059\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ee2\u8077\u524d\u306e\u4f1a\u793e\u309210\u6708\u308411\u6708\u306b\u9000\u8077\u3057\u3001\u5e74\u304c\u660e\u3051\u3066\u304b\u3089\u5165\u793e\u3059\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5e74\u672b\u306b\u3069\u3061\u3089\u306e\u4f1a\u793e\u306b\u3082\u5728\u7c4d\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/b><\/span>\u8ee2\u8077\u524d\u306e\u4f1a\u793e\u3068\u8ee2\u8077\u5148\u306e\u3069\u3061\u3089\u306b\u3082\u5c5e\u3057\u3066\u3044\u306a\u3044\u72b6\u614b\u306e\u305f\u3081\u3001\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u300112\u6708\u306b\u652f\u7d66\u671f\u304c\u5230\u6765\u3059\u308b\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u305f\u5f8c\u306b\u9000\u8077\u3057\u305f\u5834\u5408\u306f\u3001\u524d\u8077\u3067\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u307e\u3059\u300212\u6708\u5f8c\u534a\u306b\u9000\u8077\u3059\u308b\u5834\u5408\u306f\u3001\u524d\u8077\u306e\u62c5\u5f53\u8005\u306b\u78ba\u8a8d\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u4ee4\u548c8\u5e74\u5206\u306f\u300112\u6708\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u3067\u6539\u6b63\u5f8c\u306e\u63a7\u9664\u984d\u306b\u3088\u308a\u7cbe\u7b97\u3057\u307e\u3059\u3002\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u3066\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u4eba\u306b\u306f\u6539\u6b63\u5f8c\u306e\u63a7\u9664\u304c\u53cd\u6620\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3068\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2662.htm\" rel=\"noopener\" target=\"_blank\">No.2662 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8ee2\u8077\u3057\u305f\u5f93\u696d\u54e1\u304c\u8ee2\u8077\u5148\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u306f\uff1f<\/h2>\n<p>\u8ee2\u8077\u5148\u306e\u4f1a\u793e\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u969b\u306b\u3001\u5f93\u696d\u54e1\u304c\u7528\u610f\u3059\u308b\u66f8\u985e\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/li>\n<li>\u751f\u547d\u4fdd\u967a\u6599\u3084\u5730\u9707\u4fdd\u967a\u6599\u306a\u3069\u306e\u63a7\u9664\u8a3c\u660e\u66f8<\/li>\n<li>\u7121\u8077\u671f\u9593\u306b\u7d0d\u3081\u305f\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u63a7\u9664\u8a3c\u660e\u66f8\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09<\/li>\n<\/ul>\n<\/div>\n<h3>\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ee2\u8077\u5148\u306e\u4f1a\u793e\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u969b\u306f\u3001\u8ee2\u8077\u524d\u306e\u4f1a\u793e\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5165\u793e\u6642\u306b\u3059\u3067\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u6539\u3081\u3066\u51fa\u3059\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u63d0\u51fa\u3057\u305f\u304b\u3069\u3046\u304b\u308f\u304b\u3089\u306a\u3044\u3068\u304d\u306f\u3001\u62c5\u5f53\u8005\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u540c\u3058\u5e74\u306b2\u56de\u4ee5\u4e0a\u8ee2\u8077\u3057\u305f\u5834\u5408\u306f\u3001\u3059\u3079\u3066\u306e\u52e4\u52d9\u5148\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u30021\u679a\u3067\u3082\u6b20\u3051\u308b\u3068\u5e74\u7a0e\u984d\u3092\u8a08\u7b97\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3>\u7121\u8077\u671f\u9593\u306b\u7d0d\u3081\u305f\u56fd\u6c11\u5e74\u91d1\u30fb\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u304b\u3089\u518d\u5c31\u8077\u307e\u3067\u306e\u9593\u306b\u81ea\u5206\u3067\u7d0d\u3081\u305f\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3084\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3068\u3057\u3066\u7533\u544a\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u3089\u306f\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u3082\u8ee2\u8077\u5148\u306e\u7d66\u4e0e\u306b\u3082\u542b\u307e\u308c\u306a\u3044\u305f\u3081\u3001\u672c\u4eba\u304c\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u63a7\u9664\u3055\u308c\u307e\u305b\u3093\u3002\u8ee2\u8077\u8005\u304c\u6700\u3082\u898b\u843d\u3068\u3057\u3084\u3059\u3044\u7b87\u6240\u3067\u3059\u3002<\/p>\n<p>\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u304b\u3089\u5c4a\u304f\u300c\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\uff09\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u3092\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u6dfb\u3048\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306b\u306f\u63a7\u9664\u8a3c\u660e\u66f8\u304c\u306a\u304f\u3001\u305d\u306e\u5e74\u306b\u7d0d\u3081\u305f\u91d1\u984d\u3092\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308c\u3070\u8db3\u308a\u307e\u3059\u3002<\/p>\n<p>\u5bb6\u65cf\u306e\u5206\u3092\u4ee3\u308f\u308a\u306b\u7d0d\u3081\u305f\u5834\u5408\u3082\u3001\u7d0d\u3081\u305f\u672c\u4eba\u306e\u63a7\u9664\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u304d\u306e\u5bfe\u51e6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5e74\u672b\u8abf\u6574\u306e\u671f\u9650\u307e\u3067\u306b\u5c4a\u304b\u306a\u3044\u5834\u5408\u306f\u3001\u8ee2\u8077\u5148\u3067\u306e\u5e74\u672b\u8abf\u6574\u306f\u884c\u308f\u308c\u305a\u3001\u78ba\u5b9a\u7533\u544a\u3067\u7cbe\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305a\u306f\u524d\u8077\u3078\u9023\u7d61\u3057\u3001\u4ea4\u4ed8\u3092\u4f9d\u983c\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u9000\u8077\u306e\u65e5\u4ee5\u5f8c1\u304b\u6708\u4ee5\u5185\u3068\u3044\u3046\u4ea4\u4ed8\u671f\u9650\u3092\u904e\u304e\u3066\u3044\u308b\u306e\u306b\u5c4a\u304b\u306a\u3044\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u3078\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3053\u306e\u5c4a\u51fa\u66f8\u306f\u3001\u4ea4\u4ed8\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002\u4e00\u5ea6\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u3082\u306e\u3092\u7d1b\u5931\u3057\u3066\u518d\u767a\u884c\u3092\u6c42\u3081\u308b\u30b1\u30fc\u30b9\u306b\u306f\u4f7f\u3048\u306a\u3044\u305f\u3081\u3001\u305d\u306e\u5834\u5408\u306f\u524d\u8077\u3078\u518d\u767a\u884c\u3092\u4f9d\u983c\u3057\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306b\u5207\u308a\u66ff\u3048\u308b\u5834\u5408\u3067\u3082\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u7533\u544a\u3067\u3042\u308c\u3070\u7fcc\u5e741\u67081\u65e5\u304b\u30895\u5e74\u4ee5\u5185\u306b\u624b\u7d9a\u304d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1130_qa.htm\" rel=\"noopener\" target=\"_blank\">No.1130 \u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100017.htm\" rel=\"noopener\" target=\"_blank\">F5-4 \u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u4f1a\u793e\u5074\u304c\u4e2d\u9014\u5165\u793e\u8005\u306b\u5bfe\u3057\u3066\u3059\u308b\u3053\u3068\u306f\uff1f<\/h2>\n<p>\u4e2d\u9014\u5165\u793e\u8005\u3092\u53d7\u3051\u5165\u308c\u305f\u4f1a\u793e\u306f\u3001\u901a\u5e38\u306e\u5e74\u672b\u8abf\u6574\u306b\u52a0\u3048\u3066\u524d\u8077\u5206\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u624b\u9806\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<h3>\u5165\u793e\u6642\u306b\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u56de\u53ce\u3059\u308b<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u305d\u308d\u308f\u306a\u3044\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u306f\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u308f\u305a\u306b\u672c\u4eba\u3078\u78ba\u5b9a\u7533\u544a\u3092\u6848\u5185\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u524d\u8077\u5206\u3092\u542b\u3081\u305a\u306b\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u5e74\u7a0e\u984d\u304c\u904e\u5c11\u306b\u8a08\u7b97\u3055\u308c\u3001\u3042\u3068\u304b\u3089\u8ffd\u5fb4\u306e\u5bfe\u8c61\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u305d\u308d\u308f\u306a\u3044\u5834\u5408\u306f\u7121\u7406\u306b\u51e6\u7406\u3057\u306a\u3044\u3053\u3068\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u4f1a\u793e\u306f\u81ea\u793e\u304c\u652f\u6255\u3063\u305f\u7d66\u4e0e\u5206\u3060\u3051\u3092\u8a18\u8f09\u3057\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4ea4\u4ed8\u3057\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u3044\u306a\u3044\u65e8\u304c\u308f\u304b\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3068\u3001\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3059\u308b\u969b\u306b\u8ff7\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\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 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hotei\/tebiki2024\/PDF\/02.pdf\" rel=\"noopener\" target=\"_blank\">\u7b2c2 \u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8ee2\u8077\u5148\u3067\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u5fd8\u308c\u305a\u306b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ee2\u8077\u3057\u305f\u5e74\u306f\u3001\u8ee2\u8077\u5148\u306e\u4f1a\u793e\u3067\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u305712\u6708\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u306a\u3044\u5834\u5408\u3084\u3001\u5fc5\u8981\u66f8\u985e\u306e\u63d0\u51fa\u304c\u9593\u306b\u5408\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u5e74\u672b\u8abf\u6574\u306f\u884c\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u8ee2\u8077\u3067\u3059\u3050\u306b\u65b0\u3057\u3044\u4f1a\u793e\u306b\u5165\u793e\u305b\u305a\u306b\u671f\u9593\u3092\u304a\u304d\u3001\u5e74\u672b\u306b\u8ee2\u8077\u524d\u30fb\u8ee2\u8077\u5148\u306e\u3069\u3061\u3089\u306b\u3082\u5c5e\u3057\u3066\u3044\u306a\u3044\u3068\u304d\u3082\u540c\u3058\u3067\u3059\u3002\u3053\u3046\u3057\u305f\u5834\u5408\u306b\u306f\u81ea\u5206\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8ee2\u8077\u5148\u306e\u5e74\u672b\u8abf\u6574\u306b\u306f\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u6b20\u304b\u305b\u306a\u3044\u306e\u3067\u3001\u5fd8\u308c\u305a\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7121\u8077\u671f\u9593\u306b\u7d0d\u3081\u305f\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3084\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3082\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u305f\u3081\u3001\u3042\u308f\u305b\u3066\u7533\u544a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/pdf\/0026005-024.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u95a2\u4fc2\uff09Q\uff06A\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Point\u8ee2\u8077\u3057\u305f\u5e74\u306e\u5e74\u672b\u8abf\u6574\u306f\u3069\u3053\u3067\u53d7\u3051\u308b\uff1f \u305d\u306e\u5e74\u306e12\u6708\u306b\u5728\u7c4d\u3057\u3066\u3044\u308b\u8ee2\u8077\u5148\u306e\u4f1a\u793e\u304c\u3001\u524d\u8077\u5206\u3068\u5408\u7b97\u3057\u3066\u7cbe\u7b97\u3057\u307e\u3059\u3002 \u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u8ee2\u8077\u5148\u3078\u63d0\u51fa\u3059\u308b 12\u6708\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u306a\u3051\u308c\u3070\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b \u7121\u8077\u671f\u9593\u306b\u7d0d\u3081\u305f 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