{"id":52792,"date":"2022-04-15T16:37:11","date_gmt":"2022-04-15T07:37:11","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=52792"},"modified":"2025-11-19T00:11:16","modified_gmt":"2025-11-18T15:11:16","slug":"%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%ae%e9%82%84%e4%bb%98%e9%87%91%e3%81%8c%e6%83%b3%e5%ae%9a%e3%82%88%e3%82%8a%e3%82%82%e5%b0%91%e3%81%aa%e3%81%84%e3%81%a8%e3%81%8d%e3%81%af%ef%bc%9f%e7%90%86","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/52792\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u304c\u60f3\u5b9a\u3088\u308a\u3082\u5c11\u306a\u3044\u3068\u304d\u306f\uff1f\u7406\u7531\u3092\u89e3\u8aac\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\/49166\/?provider=pa_basic&provider_info=cv.52792.part.pdfdl-box\" target=\"_blank\" rel=\"noopener\"\n                data-impression-and-click-trigger\n                class=\"pdf-dl-box-button advads-button-primary\"\n                aria-label=\"\u8a18\u4e8b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30da\u30fc\u30b8\u3078\u79fb\u52d5\">\u8a18\u4e8b\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\n            <\/a>\n        <\/div>\n    <\/div>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3067\u306f\u30011\u5e74\u9593\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u672c\u6765\u306e\u6240\u5f97\u7a0e\u3092\u6e05\u7b97\u3059\u308b\u624b\u7d9a\u3067\u3059\u304c\u3001\u4e00\u9023\u306e\u63a7\u9664\u306b\u3088\u3063\u3066\u6240\u5f97\u7a0e\u984d\u304c\u6e1b\u984d\u3055\u308c\u3066\u904e\u6255\u3044\u5206\u304c\u751f\u3058\u308c\u3070\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2991\/\" data-internallinksmanager029f6b8e52c=\"515\" title=\"\u9084\u4ed8\u91d1\">\u9084\u4ed8\u91d1<\/a>\u3068\u3057\u3066\u8fd4\u3063\u3066\u304d\u307e\u3059\u3002\u3068\u3053\u308d\u304c\u3001\u4f8b\u5e74\u306b\u6bd4\u3079\u3066\u9084\u4ed8\u91d1\u304c\u5c11\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u4eca\u56de\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u304c\u60f3\u5b9a\u3088\u308a\u3082\u5c11\u306a\u3044\u5834\u5408\u306e\u7406\u7531\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\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\/9947\/?provider=pa_basic&provider_info=cv.52792.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_53315.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u5e74\u672b\u8abf\u6574 \u9084\u4ed8\u91d1\u304c\u5c11\u306a\u3044\u7406\u7531\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u524d\u5e74\u3088\u308a\u53ce\u5165\u304c\u6e1b\u3063\u305f \u5e74\u672b\u8abf\u6574\u300d\u300c\u5e74\u672b\u8abf\u6574 \u5c11\u306a\u3044\u300d\u306a\u3069\u3067\u691c\u7d22\u3055\u308c\u305f\u65b9\u5411\u3051\u306b\u3001\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u3068\u306f\uff1f<\/h2>\n<p><a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u3067\u306f\u3001\u4f1a\u793e\u306f\u3001\u5f93\u696d\u54e1\u306b\u652f\u6255\u3046\u6bce\u6708\u306e\u7d66\u4e0e\u3084\u8cde\u4e0e\u306e\u652f\u6255\u3044\u306e\u969b\u306b\u6240\u5f97\u7a0e\u7b49\u3092<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3057\u3001\u56fd\u306b\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u3067\u7d0d\u4ed8\u3055\u308c\u305f1\u5e74\u9593\u306e\u5408\u8a08\u984d\u306f\u672c\u6765\u3001\u5f93\u696d\u54e1\u304c\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7a0e\u984d\u3068\u6bd4\u3079\u308b\u3068\u4e00\u81f4\u3057\u306a\u3044\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u7d0d\u7a0e\u8005\u3067\u3042\u308b\u4f1a\u793e\u304c\u5e74\u672b\u8abf\u6574\u306b\u3088\u3063\u3066\u6e05\u7b97\u3057\u3001\u6240\u5f97\u7a0e\u306e\u4e0d\u8db3\u984d\u304c\u3042\u308c\u3070\u3001\u5f93\u696d\u54e1\u304b\u3089\u5dee\u984d\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u53cd\u5bfe\u306b\u3001\u6240\u5f97\u7a0e\u3092\u904e\u6255\u3044\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6255\u3044\u904e\u304e\u305f\u7a0e\u91d1\u3092\u4f1a\u793e\u304b\u3089\u5f93\u696d\u54e1\u306b\u8fd4\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u3068\u306f\u3001\u5f8c\u8005\u306e\u5834\u5408\u306e\u5f93\u696d\u54e1\u306b\u8fd4\u9084\u3055\u308c\u308b\u91d1\u984d\u5206\u306e\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u306a\u304a\u3001\u7a0e\u91d1\u306e\u6255\u3044\u3059\u304e\u3001\u3082\u3057\u304f\u306f\u4e0d\u8db3\u91d1\u984d\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50421\/\" data-internallinksmanager029f6b8e52c=\"512\" title=\"\u904e\u4e0d\u8db3\u7a0e\u984d\">\u904e\u4e0d\u8db3\u7a0e\u984d<\/a>\u3068\u3044\u3044\u307e\u3059\u3002\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50421\/\" data-lkc-id=\"72\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u904e\u4e0d\u8db3\u7a0e\u984d\u3068\u306f\uff1f\u78ba\u8a8d\u624b\u6bb5\u3068\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u5e74\u672b\u304c\u8fd1\u3065\u3044\u3066\u304f\u308b\u3068\u3001\u4f1a\u793e\u54e1\u30fb\u516c\u52d9\u54e1\u306e\u65b9\u306f\u305d\u306e\u5e74\u306e\u7d66\u4e0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u30661\u5e74\u9593\u306e\u7a0e\u984d\u306e\u7cbe\u7b97\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4eca\u56de\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u751f\u3058\u308b\u300c\u904e\u4e0d\u8db3\u7a0e\u984d\u300d\uff08\u9084\u4ed8\u984d\u3084\u5fb4\u53ce\u984d\uff09\u3092\u5f93\u696d\u54e1\u306f\u3069\u306e\u3088\u3046\u306b\u78ba\u8a8d\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u3001\u307e\u305f\u3001\u4f1a\u793e\u304c\u904e\u4e0d\u8db3\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u3084\u9084\u4ed8\u30fb\u5fb4\u53ce\u3059\u308b\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u4eba\u6c17\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\uff08\u7121\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\uff09 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class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u304c\u60f3\u5b9a\u3088\u308a\u3082\u5c11\u306a\u3044\u7406\u7531<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u3001\u4f1a\u793e\u54e1\u306b\u3068\u3063\u3066\u306f\u6052\u4f8b\u884c\u4e8b\u3067\u3082\u3042\u308b\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u3067\u524d\u5e74\u3068\u540c\u69d8\u306e\u9084\u4ed8\u91d1\u3092\u671f\u5f85\u3059\u308b\u4eba\u3082\u5c11\u306a\u304f\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u60f3\u5b9a\u306b\u53cd\u3057\u3066\u5c11\u306a\u304f\u3066\u30b7\u30e7\u30c3\u30af\u3092\u53d7\u3051\u308b\u4eba\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002\u3068\u306f\u3044\u3048\u3001\u4f8b\u5e74\u3088\u308a\u3082\u5c11\u306a\u304f\u306a\u308b\u3060\u3051\u3067\u3001\u53cd\u5bfe\u306b\u4e0d\u8db3\u984d\u3092\u5fb4\u53ce\u3055\u308c\u306a\u3044\u3060\u3051\u307e\u3060\u6551\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u201c\u3068\u308a\u3042\u3048\u305a\u201d\u6240\u5f97\u7a0e\u306e\u6255\u3044\u904e\u304e\u306e\u72b6\u614b\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002\u3053\u306e\u524d\u63d0\u3092\u8e0f\u307e\u3048\u305f\u3046\u3048\u3067\u9084\u4ed8\u91d1\u304c\u5c11\u306a\u304f\u306a\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u3084\u30dc\u30fc\u30ca\u30b9\u306e\u91d1\u984d\u306b\u5909\u66f4\u304c\u3042\u3063\u305f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5178\u578b\u7684\u306a\u30b1\u30fc\u30b9\u306f\u3001\u7d66\u4e0e\u3084\u8cde\u4e0e\u304c\u524d\u5e74\u3068\u6bd4\u3079\u3066\u5909\u52d5\u3057\u305f\u5834\u5408\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u4f1a\u793e\u304c\u3001\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u7a0e\u984d\u306f\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002\u7a0e\u984d\u8868\u81ea\u4f53\u306f\u5e74\u9593\u3092\u901a\u3057\u3066\u7d66\u4e0e\u306e\u984d\u306b\u5909\u52d5\u304c\u306a\u3044\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3064\u304f\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5e74\u306e\u9014\u4e2d\u3067\u5909\u52d5\u304c\u3042\u308c\u3070\u4e0d\u4e00\u81f4\u304c\u751f\u3058\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u524d\u5e74\u306e\u9084\u4ed8\u91d1\u3092\u5ff5\u982d\u306b\u7f6e\u304f\u306e\u3067\u3042\u308c\u3070\u3001\u3055\u3089\u306b\u305d\u306e\u524d\u5e74\u306f\u3069\u3046\u3060\u3063\u305f\u306e\u304b\u3082\u95a2\u4fc2\u3059\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u7d66\u4e0e\u304c\u6e1b\u308c\u3070\u3001\u5f53\u521d\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3088\u308a\u3082\u6e1b\u984d\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306b\u306a\u308b\u305f\u3081\u3001\u6e05\u7b97\u306b\u3088\u3063\u3066\u5dee\u984d\u304c\u767a\u751f\u3057\u3001\u3053\u308c\u304c\u9084\u4ed8\u91d1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u65e5\u672c\u306e\u7a0e\u5236\u306f\u7d2f\u9032\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u7d66\u6599\u304c\u9ad8\u3044\u307b\u3069\u7a0e\u7387\u304c\u4e0a\u304c\u308a\u3001\u53cd\u5bfe\u306b\u7d66\u6599\u304c\u4e0b\u304c\u308c\u3070\u3088\u308a\u7a0e\u7387\u3082\u4e0b\u304c\u308b\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u306b\u3088\u3063\u3066\u7d0d\u4ed8\u6e08\u307f\u306e\u6240\u5f97\u7a0e\u306f\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7d66\u4e0e\u304c\u6e1b\u3063\u305f\u3076\u3093\u3001\u5e74\u672b\u8abf\u6574\u3067\u524d\u5e74\u3088\u308a\u3082\u9084\u4ed8\u91d1\u304c\u5897\u3048\u308b\u3068\u671f\u5f85\u3057\u3066\u3082\u3001\u5b9f\u969b\u306b\u306f\u601d\u3063\u305f\u307b\u3069\u3067\u306f\u306a\u3044\u308f\u3051\u3067\u3059\u3002\u7d66\u4e0e\u306e\u6e1b\u984d\u7387\u304c\u5927\u304d\u3044\u307b\u3069\u9084\u4ed8\u91d1\u306f\u5c11\u306a\u304f\u306a\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u3068\u96e2\u5a5a\u3092\u3057\u305f\u3001\u3082\u3057\u304f\u306f\u914d\u5076\u8005\u304c\u30d1\u30fc\u30c8\u3092\u59cb\u3081\u305f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9084\u4ed8\u91d1\u304c\u5c11\u306a\u304f\u306a\u308b\u3082\u3046\u3072\u3068\u3064\u306e\u5178\u578b\u7684\u306a\u8981\u56e0\u3068\u3057\u3066\u3001\u89aa\u65cf\u3092\u5bfe\u8c61\u3068\u3057\u305f\u63a7\u9664\u304c\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u914d\u5076\u8005\u3060\u3051\u306b\u9069\u7528\u3055\u308c\u308b<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>\u306f\u3001\u914d\u5076\u8005\u304c\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u6642\u70b9\u3067\u3001\u6b21\u306e4\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin: 20px 0px; border: 1px solid #333333;\">\uff081\uff09\u6c11\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068\uff08\u5185\u7e01\u95a2\u4fc2\u306e\u4eba\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002\uff09\u3002\uff082\uff09\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p>\uff083\uff09\u5e74\u9593\u306e\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c48\u4e07\u5186\u4ee5\u4e0b\uff08\u4ee4\u548c\u5143\u5e74\u5206\u4ee5\u524d\u306f38\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308b\u3053\u3068\u3002\uff08\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u304c103\u4e07\u5186\u4ee5\u4e0b\uff09<\/p>\n<p>\uff084\uff09<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2075.htm\" rel=\"noopener\" target=\"_blank\">\u9752\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005<\/a>\u3068\u3057\u3066\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u307e\u305f\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2075.htm\" rel=\"noopener\" target=\"_blank\">\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005<\/a>\u3067\u306a\u3044\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" rel=\"noopener\" target=\"_blank\">No.1191 \u914d\u5076\u8005\u63a7\u9664 \u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306a\u308b\u4eba\u306e\u7bc4\u56f2\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u984d\u306f\u3001\u5f93\u696d\u54e1\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u3088\u308a\u3001900\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f38\u4e07\u5186\u3001900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f26\u4e07\u5186\u3001950\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f13\u4e07\u5186\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u96e2\u5a5a\u3057\u305f\u308a\u3001\u30d1\u30fc\u30c8\u3092\u3057\u3066\u3044\u308b\u914d\u5076\u8005\u306e\u5e74\u53ce\u304c\u5897\u3048\u3066123\u4e07\u5186\u3092\u8d85\u3048\u305f\u308a\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u306a\u304f\u306a\u308a\u3001\u9084\u4ed8\u91d1\u3082\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u914d\u5076\u8005\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u306a\u304f\u306a\u308b123\u4e07\u5186\u3092\u8d85\u3048\u308b\u53ce\u5165\u306e\u914d\u5076\u8005\u3067\u3042\u3063\u3066\u3082\u3001201\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u6bb5\u968e\u7684\u306b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"64\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a>\u304c\u3042\u308b\u305f\u3081\u3001\u9084\u4ed8\u91d1\u306e\u6e1b\u984d\u306f\u3055\u307b\u3069\u5927\u304d\u304f\u306f\u306a\u3089\u306a\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<h3>\u6276\u990a\u89aa\u65cf\u306b\u95a2\u3059\u308b\u5909\u66f4\u304c\u3042\u3063\u305f<\/h3>\n<p>\u307b\u304b\u306e\u6276\u990a\u89aa\u65cf\u306b\u3064\u3044\u3066\u3082\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u3067\u6b21\u306e\u8981\u4ef6\u3059\u3079\u3066\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u6240\u5f97\u63a7\u9664\u306e\u4ed5\u7d44\u307f\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin: 20px 0px; border: 1px solid #333333;\">\n<p>\uff081\uff09\u914d\u5076\u8005\u4ee5\u5916\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180_qa.htm#q8\" rel=\"noopener\" target=\"_blank\">\u89aa\u65cf<\/a>\uff086\u89aa\u7b49\u5185\u306e\u8840\u65cf\u304a\u3088\u30733\u89aa\u7b49\u5185\u306e\u59fb\u65cf\u3092\u3044\u3044\u307e\u3059\u3002\uff09\u307e\u305f\u306f\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u304b\u3089\u990a\u80b2\u3092\u59d4\u8a17\u3055\u308c\u305f\u5150\u7ae5\uff08\u3044\u308f\u3086\u308b\u91cc\u5b50\uff09\u3084\u5e02\u753a\u6751\u9577\u304b\u3089\u990a\u8b77\u3092\u59d4\u8a17\u3055\u308c\u305f\u8001\u4eba\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p>\uff082\uff09\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p>\uff083\uff09\u5e74\u9593\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/yogo\/senmon.htm#word2\" rel=\"noopener\" target=\"_blank\">\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/a>\u304c48\u4e07\u5186\u4ee5\u4e0b\uff08\u4ee4\u548c\u5143\u5e74\u5206\u4ee5\u524d\u306f38\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p>\uff08\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306f\u7d66\u4e0e\u53ce\u5165\u304c103\u4e07\u5186\u4ee5\u4e0b\uff09<\/p>\n<p>\uff084\uff09<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2075.htm#a-1\" rel=\"noopener\" target=\"_blank\">\u9752\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005<\/a>\u3068\u3057\u3066\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u307e\u305f\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2075.htm#a-2\" rel=\"noopener\" target=\"_blank\">\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005<\/a>\u3067\u306a\u3044\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" rel=\"noopener\" target=\"_blank\">No.1180 \u6276\u990a\u63a7\u9664\u300c\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3059\u308b\u4eba\u306e\u7bc4\u56f2<\/a>\u300d<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" rel=\"noopener\" target=\"_blank\">\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u984d\u306f\u3001\u6276\u990a\u89aa\u65cf\u306e\u5e74\u9f62\u7b49\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u5834\u5408\u300138\u4e07\u5186\u3067\u3059\u3002<\/b><\/span>\u6276\u990a\u3057\u3066\u3044\u305f\u5b50\u3069\u3082\u304c\u5c31\u8077\u3057\u305f\u308a\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u3066\u3044\u305f\u5b50\u3069\u3082\u306e\u5e74\u53ce\u304c123\u4e07\u5186\u3092\u8d85\u3048\u305f\u308a\u3057\u305f\u3088\u3046\u306a\u5834\u5408\u306f<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u304b\u3089\u5916\u308c\u308b\u305f\u3081\u3001\u9084\u4ed8\u91d1\u306b\u3082\u5f71\u97ff\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u63a7\u9664\u91d1\u984d\u306b\u95a2\u3059\u308b\u5909\u66f4\u304c\u3042\u3063\u305f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u63a7\u9664\u306b\u306f\u3001\u4fdd\u967a\u6599\u63a7\u9664\u3068\u3044\u3046\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u5f93\u696d\u54e1\u3084\u89aa\u65cf\u304c\u500b\u4eba\u3067\u52a0\u5165\u3057\u3066\u3044\u308b\u5404\u7a2e\u4fdd\u967a\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u3092\u63a7\u9664\u3059\u308b\u3082\u306e\u3067\u6b21\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1086\/\" data-internallinksmanager029f6b8e52c=\"45\" title=\"\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52305\/\" data-internallinksmanager029f6b8e52c=\"58\" title=\"\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\">\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/li>\n<li><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><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/55826\/\" data-internallinksmanager029f6b8e52c=\"46\" title=\"\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08<\/a>\u7b49\u639b\u91d1\u63a7\u9664<\/li>\n<\/ul>\n<\/div>\n<p>\u3044\u305a\u308c\u3082\u3001\u52e4\u3081\u5148\u304b\u3089\u914d\u5e03\u3055\u308c\u305f\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\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u5f93\u696d\u54e1\u304c\u8a18\u8f09\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u4fdd\u967a\u6599\u306e\u652f\u6255\u984d\u304c\u5c11\u306a\u304f\u306a\u308c\u3070\u3001\u9084\u4ed8\u91d1\u3082\u6e1b\u984d\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306b\u95a2\u3059\u308b\u5909\u66f4\u304c\u3042\u3063\u305f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u308c\u307e\u3067\u53d6\u308a\u4e0a\u3052\u305f\u5404\u7a2e\u63a7\u9664\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u304b\u3089\u63a7\u9664\u3059\u308b\u6240\u5f97\u63a7\u9664\u3067\u3059\u304c\u3001\u3053\u308c\u3068\u306f\u5225\u306b\u6240\u5f97\u7a0e\u984d\u81ea\u4f53\u3092\u63a7\u9664\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f4f\u5b85\u3092\u8cfc\u5165\u3057\u305f\u308a\u3001\u65b0\u7bc9\u3057\u305f\u308a\u3057\u305f\u5834\u5408\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u306b\u9069\u7528\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-internallinksmanager029f6b8e52c=\"578\" title=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/a>\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2481\/\" data-internallinksmanager029f6b8e52c=\"532\" title=\"\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/a>\uff09\u3067\u3059\u3002\u3059\u3067\u306b\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u4f55\u3089\u304b\u306e\u5909\u52d5\u304c\u3042\u308c\u3070\u3001\u9084\u4ed8\u91d1\u304c\u6e1b\u984d\u3068\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u6ce8\u610f\u3057\u3066\u307b\u3057\u3044\u306e\u306f\u30012022\u5e74\u5ea6\u4ee5\u964d\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u7dcf\u984d\uff08\u5e74\u672b\u6b8b\u9ad8\uff09\u306b\u5bfe\u3059\u308b\u6bd4\u7387\u304c<b>1\uff05\u304b\u30890.7\uff05\u306b\u5909\u66f4<\/b>\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u3002\u5358\u7d14\u8a08\u7b97\u3059\u308b\u3068\u3001\u501f\u5165\u6b8b\u9ad8\u304c2,000\u4e07\u5186\u306e\u5834\u5408\u3001\u9084\u4ed8\u91d1\u306e\u4e0a\u9650\u306f1\uff05\u306720\u4e07\u5186\u30010.7\uff05\u3067\u306f14\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5909\u66f4\u524d\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e20\u4e07\u5186\u304c\u9084\u4ed8\u91d1\u306e\u4e0a\u9650\u3060\u3063\u305f\u3082\u306e\u304c\u300114\u4e07\u5186\u306b\u6e1b\u984d\u3055\u308c\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30ed\u30fc\u30f3\u306e\u7e70\u4e0a\u3052\u8fd4\u6e08\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5e74\u672b\u6b8b\u9ad8\u304c\u5927\u304d\u304f\u6e1b\u308b\u305f\u3081\u3001\u9084\u4ed8\u91d1\u306e\u6e1b\u984d\u306f\u899a\u609f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u305d\u3082\u305d\u3082\u5e74\u672b\u8abf\u6574\u3067\u306f\u9084\u4ed8\u3092\u53d7\u3051\u53d6\u308c\u306a\u3044\u63a7\u9664<\/h2>\n<p>\u6240\u5f97\u63a7\u9664\u3084\u7a0e\u984d\u63a7\u9664\u306f\u3001\u3059\u3079\u3066\u5e74\u672b\u8abf\u6574\u3067\u9084\u4ed8\u3055\u308c\u308b\u3068\u8aa4\u89e3\u3057\u3066\u3044\u308b\u4eba\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<a href=\"https:\/\/biz.moneyforward.com\/words\/2336\/\" data-internallinksmanager029f6b8e52c=\"122\" title=\"\u3075\u308b\u3055\u3068\u7d0d\u7a0e\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e<\/a>\u3001\u521d\u5e74\u5ea6\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/46\/\" data-internallinksmanager029f6b8e52c=\"140\" title=\"\u533b\u7642\u8cbb\u63a7\u9664\">\u533b\u7642\u8cbb\u63a7\u9664<\/a>\u306a\u3069\u3001\u5e74\u672b\u8abf\u6574\u3067\u306f\u9084\u4ed8\u3055\u308c\u306a\u3044\u63a7\u9664\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u3075\u308b\u3055\u3068\u7d0d\u7a0e<\/h3>\n<p>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306f\u5e74\u672b\u8abf\u6574\u3067\u306f\u306a\u304f\u3001\u6b21\u306e2\u3064\u306e\u3044\u305a\u308c\u304b\u306e\u624b\u7d9a\u3092\u3057\u3066\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a><\/li>\n<li>\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u7533\u8acb<\/li>\n<\/ol>\n<\/div>\n<p>\u78ba\u5b9a\u7533\u544a\u306f\u30011\u5e74\u9593\uff081\u67081\u65e5\uff5e12\u670831\u65e5\uff09\u306e\u6240\u5f97\u3092\u78ba\u5b9a\u3055\u305b\u3001\u5e741\u56de\u3001\u7a0e\u91d1\u3092\u7533\u544a\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u7533\u8acb\u306f\u3001\u5e741\u56de\u3060\u3051\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3088\u3089\u305a\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u5bc4\u4ed8\u91d1\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u4fbf\u5229\u306a\u4ed5\u7d44\u307f\u3068\u3057\u30662015\u5e74\u5ea6\u304b\u3089\u5b9f\u65bd\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3068<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u63a7\u9664\u306e\u7d44\u307f\u5408\u308f\u305b\u306b\u306a\u308a\u3001\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u7533\u8acb\u3067\u306f\u4f4f\u6c11\u7a0e\u306e\u307f\u306e\u63a7\u9664\u3068\u3044\u3046\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u57fa\u672c\u7684\u306b\u306f\u6700\u7d42\u7684\u306a\u63a7\u9664\u984d\u306f\u540c\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u521d\u5e74\u5ea6\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u9084\u4ed8\u3055\u308c\u308b\u3068\u8aac\u660e\u3057\u307e\u3057\u305f\u304c\u3001\u5b9f\u306f2\u5e74\u76ee\u4ee5\u964d\u306e\u8a71\u3067\u3059\u3002<\/b><\/span>\u3042\u3089\u305f\u3081\u3066\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u6b63\u5f0f\u306b\u306f\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u300d\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u300c\u4f4f\u5b85\u6e1b\u7a0e\u300d\u3068\u3082\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u304b\u3089\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u501f\u308a\u5165\u308c\u3066\u4f4f\u5b85\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3060\u3051\u3067\u306a\u304f\u3001\u5897\u6539\u7bc9\u306a\u3069\u3057\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u91d1\u5229\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u305d\u306e\u4ed5\u7d44\u307f\u306f\u3001\u5e74\u672b\u306e\u501f\u5165\u6b8b\u9ad8\u306b\u5fdc\u3058\u3001\u7a0e\u984d\u63a7\u9664\u3092\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>2022\u5e74\u5ea6\u4ee5\u964d\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4e3b\u306a\u8981\u4ef6\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u501f\u5165\u671f\u9593\u304c10\u5e74\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u63a7\u9664\u3092\u53d7\u3051\u308b\u5e74\u306e\u5408\u8a08\u6240\u5f97\u304c2,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u5bfe\u8c61\u306e\u4f4f\u5b85\u306e\u5e8a\u9762\u7a4d\u306f\u767b\u8a18\u7c3f\u9762\u7a4d50\u33a1\u4ee5\u4e0a\uff082023\u5e74\u307e\u3067\u306b\u5efa\u7bc9\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u65b0\u7bc9\u4f4f\u5b85\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d1000\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\u306b\u9650\u308a\u300140\u33a1\u4ee5\u4e0a\uff09\u3067\u534a\u5206\u4ee5\u4e0a\u3092\u5c45\u4f4f\u7528\u306b\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u4e2d\u53e4\u4f4f\u5b85\u306e\u5834\u5408\u306f1982\u5e74\u4ee5\u964d\u306b\u5efa\u7bc9\u3055\u308c\u305f\u4f4f\u5b85\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u8cfc\u5165\u306e\u5834\u5408\u306f\u81ea\u5df1\u5c45\u4f4f\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u53d6\u5f97\u5f8c6\u30ab\u6708\u4ee5\u5185\u306b\u5165\u5c45\u3057\u3001\u5f15\u304d\u7d9a\u304d\u4f4f\u3093\u3067\u3044\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>2022\u5e74\u5ea6\u4ee5\u964d\u3001\u63a7\u9664\u7387\u304c\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u63a7\u9664\u671f\u9593\u3082\u5f93\u6765\u306e10\u5e74\u304b\u308913\u5e74\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u30011\u5e74\u76ee\u306f\u5e74\u672b\u8abf\u6574\u3067\u306f\u63a7\u9664\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u533b\u7642\u8cbb\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u533b\u7642\u8cbb\u63a7\u9664\u3082\u4e00\u822c\u7684\u306b\u3088\u304f\u77e5\u3089\u308c\u305f\u6240\u5f97\u63a7\u9664\u3067\u3059\u3002<\/b><\/span>1\u5e74\u9593\u306b\u81ea\u5df1\u307e\u305f\u306f\u81ea\u5df1\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3084\u305d\u306e\u307b\u304b\u306e\u89aa\u65cf\u306e\u305f\u3081\u306b\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304c\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u308b\u3068\u304d\u306f\u533b\u7642\u8cbb\u306e\u652f\u6255\u984d\u3092\u57fa\u306b\u8a08\u7b97\u3055\u308c\u305f\u7d50\u679c\u306e\u91d1\u984d\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306e\u3088\u3046\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u3001<b>\u6700\u9ad8200\u4e07\u5186\u304c\u63a7\u9664<\/b>\u3055\u308c\u307e\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin: 20px 0px; border: 1px solid #333333;\">\n<p>\uff081\uff09\u7d0d\u7a0e\u8005\u304c\u3001\u81ea\u5df1\u307e\u305f\u306f\u81ea\u5df1\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3084\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u306e\u305f\u3081\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u3067\u3042\u308b\u3053\u3068<\/p>\n<p>\uff082\uff09\u305d\u306e\u5e74\u306e1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u3067\u3042\u308b\u3053\u3068\uff08\u672a\u6255\u3044\u306e\u533b\u7642\u8cbb\u306f\u3001\u73fe\u5b9f\u306b\u652f\u6255\u3063\u305f\u5e74\u306e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\uff09\u3002<\/p>\n<\/div>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1120.htm\" rel=\"noopener\" target=\"_blank\">No.1120\u2003\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u3068\u304d\uff08\u533b\u7642\u8cbb\u63a7\u9664\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u984d\u306f\u3001\u300c\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306e\u5408\u8a08\u984d\u300d\u304b\u3089\u300c\u4fdd\u967a\u91d1\u7b49\u3067\u88dc\u3066\u3093\u3055\u308c\u308b\u91d1\u984d\u300d\u3068\u300110\u4e07\u5186\u3092\u5408\u7b97\u3057\u305f\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u306f\u63a7\u9664\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u63a7\u9664\u306b\u3064\u3044\u3066\u306e\u4e0a\u9650<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u884c\u308f\u308c\u308b\u63a7\u9664\u306b\u306f\u3001\u6240\u5f97\u63a7\u9664\u3084\u7a0e\u984d\u63a7\u306b\u69d8\u3005\u306a\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u305e\u308c\u63a7\u9664\u306e\u4e0a\u9650\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u4e3b\u306a\u63a7\u9664\u306e\u4e0a\u9650\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6276\u990a\u63a7\u9664\u306e\u4e0a\u9650<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u63a7\u9664\u306f\u3001\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\uff082019\u5e74\u5206\u4ee5\u524d\u306f38\u4e07\u5186\uff09\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u63a7\u9664\u3067\u3059\u3002<\/b><\/span>\u63a7\u9664\u984d\u306e\u4e0a\u9650\u306f1\u4eba\u3042\u305f\u308a38\u4e07\u5186\u3067\u3059\u304c\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308c\u3070\u4e0a\u9650\u984d\u304c\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u9650<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u306f\u8ab0\u3067\u3082\u53d7\u3051\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u63a7\u9664\u3067\u3042\u308a\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u4e0a\u9650\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u3042\u306a\u305f\u306e\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d<\/th>\n<th>\u57fa\u790e\u63a7\u9664\u306e\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">132\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">95\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">132\u4e07\u5186\u8d85 336\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">88\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">336\u4e07\u5186\u8d85 489\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">68\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">489\u4e07\u5186\u8d85 655\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">655\u4e07\u5186\u8d85 900\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">900\u4e07\u5186\u8d85 950\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">950\u4e07\u5186\u8d85 1,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">1,000\u4e07\u5186\u8d85 2,350\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,350\u4e07\u5186\u8d85 2,400\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,400\u4e07\u5186\u8d85 2,450\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">32\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,450\u4e07\u5186\u8d85 2,500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">16\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,500\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">0\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/106.pdf\" rel=\"noopener\" target=\"_blank\"> \u300c2-2 \u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3001\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u53ca\u3073\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u306e\u53d7\u7406\u3068\u5185\u5bb9\u306e\u78ba\u8a8d<\/a>\u300d<\/p>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u306e\u4e0a\u9650<\/h3>\n<p><span style=\"background-color: 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