{"id":52808,"date":"2022-04-15T16:26:58","date_gmt":"2022-04-15T07:26:58","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=52808"},"modified":"2026-09-09T10:54:37","modified_gmt":"2026-09-09T01:54:37","slug":"%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%a7%e3%81%ae%e7%a4%be%e4%bc%9a%e4%bf%9d%e9%99%ba%e6%96%99%e6%8e%a7%e9%99%a4%e3%82%92%e8%a7%a3%e8%aa%ac%ef%bc%81","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/52808\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u3067\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3069\u3046\u66f8\u304f\uff1f\u5bfe\u8c61\u3068\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac"},"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\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306f\u8ab0\u304c\u4f55\u3092\u66f8\u304f\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u7d66\u4e0e\u5929\u5f15\u304d\u5206\u306f\u4f1a\u793e\u304c\u96c6\u8a08\u3057\u3001\u5f93\u696d\u54e1\u306f\u81ea\u5206\u3067\u7d0d\u3081\u305f\u4fdd\u967a\u6599\u3060\u3051\u3092\u7533\u544a\u66f8\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5929\u5f15\u304d\u5206\u306f\u4f1a\u793e\u304c\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u3067\u96c6\u8a08\u3059\u308b<\/li>\n<li>\u81ea\u5df1\u7d0d\u4ed8\u5206\u306f\u5bb6\u65cf\u306e\u4fdd\u967a\u6599\u307e\u3067\u7533\u544a\u3057\u3066\u3082\u3089\u3046<\/li>\n<li>\u56fd\u6c11\u5e74\u91d1\u306b\u306f\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u3092\u6c42\u3081\u308b<\/li>\n<\/ul>\n<p>\u5bb6\u65cf\u306e\u4fdd\u967a\u6599\u3092\u4ee3\u308f\u308a\u306b\u8ca0\u62c5\u3057\u305f\u5834\u5408\u3082\u5bfe\u8c61\u3067\u3059\u3002\u8ab0\u306e\u53e3\u5ea7\u304b\u3089\u652f\u6255\u3063\u305f\u304b\u3067\u6271\u3044\u304c\u5909\u308f\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\n<\/p><\/div>\n<p>\u4f1a\u793e\u306e\u62c5\u5f53\u8005\u306f\u3001\u5e74\u672b\u8abf\u6574\u304c\u7d42\u4e86\u3057\u305f\u969b\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u305d\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u3042\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u91d1\u984d\u306f\u3001\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3046\u969b\u306b\u63a7\u9664\u3057\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u63a7\u9664\u306e\u5bfe\u8c61\u7bc4\u56f2\u304b\u3089\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3001\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u3068\u6e90\u6cc9\u5fb4\u53ce\u7968\u3078\u306e\u8ee2\u8a18\u307e\u3067\u3092\u9806\u306b\u89e3\u8aac\u3057\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\/9800\/?provider=pa_basic&#038;provider_info=cv.52808.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_52808.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>\u5e74\u672b\u8abf\u6574 \u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u30fb\u8a08\u7b97\u65b9\u6cd5\u30ac\u30a4\u30c9\uff06\u8a18\u8f09\u4f8b\u4ed8\u304d<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u6a19\u6e96\u5831\u916c\u6708\u984d \u5e74\u672b\u8abf\u6574\u300d\u300c\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664 \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>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u4fdd\u967a\u6599\u306f\uff1f<\/h2>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306f\u3001\u6cd5\u4ee4\u3067\u52a0\u5165\u304c\u5b9a\u3081\u3089\u308c\u305f\u516c\u7684\u306a\u4fdd\u967a\u6599\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u6c11\u9593\u306e\u4fdd\u967a\u5546\u54c1\u306e\u4fdd\u967a\u6599\u306f\u5225\u306e\u63a7\u9664\u67a0\u3067\u6271\u3046\u305f\u3081\u3001\u307e\u305a\u3069\u3053\u307e\u3067\u304c\u793e\u4f1a\u4fdd\u967a\u6599\u306b\u3042\u305f\u308b\u306e\u304b\u3092\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u4fdd\u967a\u6599\u306e\u7a2e\u985e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u7a0e\u5e81\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u309214\u9805\u76ee\u306b\u5b9a\u3081\u3066\u304a\u308a\u3001\u516c\u7684\u533b\u7642\u4fdd\u967a\u3084\u516c\u7684\u5e74\u91d1\u3001\u52b4\u50cd\u4fdd\u967a\u3001\u5171\u6e08\u306a\u3069\u306e\u4fdd\u967a\u6599\u304c\u5e45\u5e83\u304f\u542b\u307e\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u3069\u3053\u307e\u3067\u3092\u63a7\u9664\u306b\u542b\u3081\u3089\u308c\u308b\u304b\u306f\u3001\u4ee5\u4e0b\u306e\u7bc4\u56f2\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u533a\u5206<\/th>\n<th width=\"75%\">\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a\u6599\u30fb\u639b\u91d1<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u516c\u7684\u533b\u7642\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5065\u5eb7\u4fdd\u967a\u3001\u8239\u54e1\u4fdd\u967a\u306e\u4fdd\u967a\u6599<\/li>\n<li>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u307e\u305f\u306f\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7a0e<\/li>\n<li>\u9ad8\u9f62\u8005\u306e\u533b\u7642\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u3088\u308b\u4fdd\u967a\u6599<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u516c\u7684\u5e74\u91d1<\/td>\n<td style=\"text-align: left;\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u56fd\u6c11\u5e74\u91d1\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u4fdd\u967a\u6599<\/li>\n<li>\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u306e\u639b\u91d1<\/li>\n<li>\u5b58\u7d9a\u539a\u751f\u5e74\u91d1\u57fa\u91d1\u306e\u639b\u91d1<\/li>\n<li>\u8fb2\u696d\u8005\u5e74\u91d1\u306e\u4fdd\u967a\u6599<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ecb\u8b77\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4ecb\u8b77\u4fdd\u967a\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u4ecb\u8b77\u4fdd\u967a\u6599<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u52b4\u50cd\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u96c7\u7528\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u3068\u3057\u3066\u8ca0\u62c5\u3059\u308b\u52b4\u50cd\u4fdd\u967a\u6599<\/li>\n<li>\u52b4\u50cd\u8005\u707d\u5bb3\u88dc\u511f\u4fdd\u967a\u306e\u7279\u5225\u52a0\u5165\u8005\u304c\u8ca0\u62c5\u3059\u308b\u4fdd\u967a\u6599<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5171\u6e08\u30fb\u305d\u306e\u4ed6<\/td>\n<td style=\"text-align: left;\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u56fd\u5bb6\u516c\u52d9\u54e1\u5171\u6e08\u7d44\u5408\u6cd5\u3001\u5730\u65b9\u516c\u52d9\u54e1\u7b49\u5171\u6e08\u7d44\u5408\u6cd5\u3001\u79c1\u7acb\u5b66\u6821\u6559\u8077\u54e1\u5171\u6e08\u6cd5\u3001\u6069\u7d66\u6cd5\u7b49\u306e\u898f\u5b9a\u306b\u3088\u308b\u639b\u91d1\u307e\u305f\u306f\u7d0d\u91d1\u7b49<\/li>\n<li>\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u4e92\u52a9\u4f1a\u306e\u639b\u91d1<\/li>\n<li>\u516c\u5eab\u7b49\u306e\u5fa9\u5e30\u5e0c\u671b\u8077\u54e1\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u306b\u3088\u308b\u639b\u91d1<\/li>\n<li>\u5065\u5eb7\u4fdd\u967a\u6cd5\u9644\u5247\u7b49\u306b\u3088\u308a\u627f\u8a8d\u6cd5\u4eba\u7b49\u306b\u652f\u6255\u3046\u8ca0\u62c5\u91d1<\/li>\n<li>\u79df\u7a0e\u6761\u7d04\u306b\u3082\u3068\u3065\u304d\u76f8\u624b\u56fd\u306e\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\u3078\u652f\u6255\u3063\u305f\u3082\u306e\u306e\u3046\u3061\u4e00\u5b9a\u984d<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u3046\u3061\u5e74\u672b\u8abf\u6574\u306e\u5b9f\u52d9\u3067\u767b\u5834\u3059\u308b\u3082\u306e\u306f\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304f\u5065\u5eb7\u4fdd\u967a\uff08\u4ecb\u8b77\u4fdd\u967a\u6599\u3092\u542b\u3080\uff09\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u3001\u96c7\u7528\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u306b\u52a0\u3048\u3066\u3001\u5f93\u696d\u54e1\u304c\u81ea\u5206\u3067\u7d0d\u3081\u305f\u56fd\u6c11\u5e74\u91d1\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3001\u5f8c\u671f\u9ad8\u9f62\u8005\u533b\u7642\u306e\u4fdd\u967a\u6599\u3084\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u306e\u639b\u91d1\u3042\u305f\u308a\u304c\u4e2d\u5fc3\u3067\u3059\u3002<\/p>\n<p>\u5171\u6e08\u7d44\u5408\u3084\u6069\u7d66\u6cd5\u306b\u3082\u3068\u3065\u304f\u639b\u91d1\u306f\u3001\u516c\u52d9\u54e1\u304b\u3089\u8ee2\u8077\u3057\u305f\u5f93\u696d\u54e1\u304c\u3044\u308b\u5834\u5408\u306b\u78ba\u304b\u3081\u308b\u7a0b\u5ea6\u3068\u8003\u3048\u3066\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3044\u305a\u308c\u3082\u5f93\u696d\u54e1\u672c\u4eba\u304c\u8ca0\u62c5\u3057\u305f\u5206\u3060\u3051\u304c\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u5065\u5eb7\u4fdd\u967a\u6599\u3084\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u4f1a\u793e\u3068\u5f93\u696d\u54e1\u304c\u6298\u534a\u3057\u3066\u8ca0\u62c5\u3057\u307e\u3059\u304c\u3001\u4f1a\u793e\u8ca0\u62c5\u5206\u306f\u63a7\u9664\u306b\u542b\u3081\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1130.htm\" rel=\"noopener\" target=\"_blank\">No.1130 \u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u4ee5\u5916\u306e\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\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\/2442\/\" data-lkc-id=\"55\" 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\">\u5e74\u672b\u8abf\u6574\u3067\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u66f8\u304d\u65b9\u30fb\u8a18\u5165\u4f8b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">    Point\u5e74\u672b\u8abf\u6574\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306f\u3069\u3046\u66f8\u304f\uff1f\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u898b\u306a\u304c\u3089\u30014\u3064\u306e\u63a7\u9664\u6b04\u306b\u5951\u7d04\u306e\u5185\u5bb9\u3068\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002                    \u63a7\u9664\u306e\u7a2e\u985e\u3054\u3068\u306b\u8a18\u5165\u3059\u308b\u6b04\u304c\u5206\u304b\u308c\u308b            \u91d1\u984d\u306f\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u7533\u544a\u984d\u3092\u4f7f\u3046            \u4ee4\u548c8\u5e74\u5206\u304b\u3089\u8a08\u7b97\u5f0f\u304c1\u3064\u5897\u3048\u305f        \u7533\u544a\u3057\u306a\u3051\u308c\u3070\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u751f\u547d\u4fdd\u967a\u6599\u3084\u5730\u9707\u4fdd\u967a\u6599\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u3068\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3067\u4fdd\u967a\u6599\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u5206...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3084iDeCo\u3068\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52a0\u5165\u304c\u4efb\u610f\u306e\u5236\u5ea6\u306b\u304b\u304b\u308b\u4fdd\u967a\u6599\u3084\u639b\u91d1\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3067\u306f\u306a\u304f\u5225\u306e\u63a7\u9664\u67a0\u3067\u7533\u544a\u3057\u307e\u3059\u3002<\/b><\/span>\u540c\u3058\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u306a\u304b\u3067\u3082\u8a18\u5165\u6b04\u304c\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u6dfb\u4ed8\u3059\u308b\u8a3c\u660e\u66f8\u3082\u5236\u5ea6\u3054\u3068\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6c11\u9593\u306e\u751f\u547d\u4fdd\u967a\u3084\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u306f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3001\u5730\u9707\u4fdd\u967a\u6599\u306f\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u3001iDeCo\uff08\u500b\u4eba\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff09\u306e\u639b\u91d1\u306f\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u3059\u3002\u516c\u7684\u306a\u5236\u5ea6\u3078\u306e\u4fdd\u967a\u6599\u304b\u3069\u3046\u304b\u304c\u5206\u304b\u308c\u76ee\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u304c\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u306e\u639b\u91d1\u3068iDeCo\u306e\u639b\u91d1\u3092\u53d6\u308a\u9055\u3048\u3066\u8a18\u5165\u3059\u308b\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3001iDeCo\u306f\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u3068\u6b04\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u56de\u53ce\u6642\u306b\u8a3c\u660e\u66f8\u306e\u540d\u79f0\u307e\u3067\u898b\u6bd4\u3079\u3066\u304a\u304f\u3068\u5dee\u3057\u623b\u3057\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u304c\u5fc5\u8981\u306a\u4fdd\u967a\u6599\u306f\u3069\u3053\u307e\u3067\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u3057\u3066\u3082\u3089\u3046\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001\u305d\u306e\u4fdd\u967a\u6599\u3092\u8ab0\u304c\u3069\u306e\u3088\u3046\u306b\u7d0d\u3081\u305f\u304b\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u306f\u4f1a\u793e\u5074\u3067\u51e6\u7406\u3067\u304d\u308b\u305f\u3081\u3001\u8a18\u5165\u3057\u3066\u3082\u3089\u3046\u306e\u306f\u5f93\u696d\u54e1\u304c\u81ea\u5206\u3067\u7d0d\u4ed8\u3057\u305f\u5206\u3068\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5bb6\u65cf\u306e\u5206\u3067\u3059\u3002<\/p>\n<p>\u5224\u65ad\u306e\u8ef8\u306f\u3001\u8ab0\u304b\u3089\u652f\u6255\u308f\u308c\u305f\u304b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>\u7d0d\u3081\u65b9\u3054\u3068\u306e\u6271\u3044\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"50%\">\u4fdd\u967a\u6599\u306e\u7d0d\u3081\u65b9<\/th>\n<th width=\"25%\">\u7533\u544a\u66f8\u3078\u306e\u8a18\u5165<\/th>\n<th width=\"25%\">\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u30fb\u8cde\u4e0e\u304b\u3089\u5929\u5f15\u304d<\/td>\n<td style=\"text-align: left;\">\u4e0d\u8981<\/td>\n<td style=\"text-align: left;\">\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u672c\u4eba\u304c\u7d0d\u4ed8\uff08\u56fd\u6c11\u5e74\u91d1\u30fb\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\uff09<\/td>\n<td style=\"text-align: left;\">\u5fc5\u8981<\/td>\n<td style=\"text-align: left;\">\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u672c\u4eba\u304c\u7d0d\u4ed8\uff08\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u30fb\u4ecb\u8b77\u4fdd\u967a\u30fb\u5f8c\u671f\u9ad8\u9f62\u8005\u533b\u7642\u306a\u3069\uff09<\/td>\n<td style=\"text-align: left;\">\u5fc5\u8981<\/td>\n<td style=\"text-align: left;\">\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5bb6\u65cf\u306e\u5206\u3092\u672c\u4eba\u304c\u7d0d\u4ed8<\/td>\n<td style=\"text-align: left;\">\u5fc5\u8981<\/td>\n<td style=\"text-align: left;\">\u56fd\u6c11\u5e74\u91d1\u7b49\u306e\u307f\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5bb6\u65cf\u672c\u4eba\u306e\u5e74\u91d1\u304b\u3089\u5929\u5f15\u304d\uff08\u7279\u5225\u5fb4\u53ce\uff09<\/td>\n<td style=\"text-align: left;\">\u8a18\u5165\u3067\u304d\u306a\u3044<\/td>\n<td style=\"text-align: left;\">\u2015<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5bb6\u65cf\u306e\u4fdd\u967a\u6599\u3067\u3042\u3063\u3066\u3082\u3001\u5bb6\u65cf\u81ea\u8eab\u306e\u5e74\u91d1\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u3066\u3044\u308b\u3082\u306e\u306f\u5bb6\u65cf\u304c\u7d0d\u3081\u305f\u6271\u3044\u306b\u306a\u308a\u3001\u5f93\u696d\u54e1\u306e\u63a7\u9664\u306b\u306f\u542b\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u56de\u53ce\u6642\u306b\u8ff7\u3044\u3084\u3059\u3044\u90e8\u5206\u306e\u305f\u3081\u3001\u914d\u5e03\u8cc7\u6599\u306b\u3053\u306e\u533a\u5206\u3092\u8f09\u305b\u3066\u304a\u304f\u3068\u554f\u3044\u5408\u308f\u305b\u304c\u6e1b\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u305f\u4fdd\u967a\u6599\u306f\u8a18\u5165\u3057\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u3084\u8cde\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u3044\u305f\u5065\u5eb7\u4fdd\u967a\u6599\u3084\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u3001\u4f1a\u793e\u304c\u91d1\u984d\u3092\u7ba1\u7406\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u304c\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u66f8\u304f\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u6bce\u6708\u306e\u7d66\u4e0e\u8a08\u7b97\u306e\u7d50\u679c\u304c\u3001\u305d\u306e\u307e\u307e\u5e74\u672b\u8abf\u6574\u306e\u63a7\u9664\u984d\u306b\u53cd\u6620\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u306f\u6bce\u6708\u306e\u7d66\u4e0e\u8a08\u7b97\u3067\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\u3092\u5dee\u3057\u5f15\u304d\u3001\u305d\u306e\u7d2f\u8a08\u3092\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u3084\u8cc3\u91d1\u53f0\u5e33\u306b\u8a18\u9332\u3057\u3066\u3044\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u306f\u3053\u306e\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306b\u542b\u3081\u307e\u3059\u3002<\/p>\n<p>\u6ce8\u610f\u3057\u305f\u3044\u306e\u306f\u4e8c\u91cd\u8a08\u4e0a\u3067\u3059\u3002\u5f93\u696d\u54e1\u304c\u5ff5\u306e\u305f\u3081\u3068\u8003\u3048\u3066\u5929\u5f15\u304d\u5206\u307e\u3067\u8a18\u5165\u3059\u308b\u3068\u3001\u63a7\u9664\u984d\u304c\u5b9f\u969b\u3088\u308a\u5927\u304d\u304f\u306a\u308a\u3001\u8a08\u7b97\u3092\u3084\u308a\u76f4\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u7533\u544a\u66f8\u3092\u914d\u5e03\u3059\u308b\u969b\u306b\u300c\u7d66\u4e0e\u304b\u3089\u5f15\u304b\u308c\u3066\u3044\u308b\u5206\u306f\u66f8\u304b\u306a\u304f\u3066\u3088\u3044\u300d\u3068\u4e00\u8a00\u6dfb\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u81ea\u5206\u3067\u7d0d\u3081\u305f\u4fdd\u967a\u6599\u306f\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u5929\u5f15\u304d\u4ee5\u5916\u306b\u5f93\u696d\u54e1\u304c\u81ea\u5206\u3067\u7d0d\u3081\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001\u7533\u544a\u3057\u3066\u3082\u3089\u308f\u306a\u3051\u308c\u3070\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span>\u4f1a\u793e\u5074\u304b\u3089\u306f\u652f\u6255\u3044\u306e\u6709\u7121\u304c\u308f\u304b\u3089\u306a\u3044\u305f\u3081\u3001\u7533\u544a\u6f0f\u308c\u304c\u8d77\u304d\u3084\u3059\u3044\u90e8\u5206\u3067\u3059\u3002<\/p>\n<p>\u4ee3\u8868\u7684\u306a\u306e\u306f\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6276\u990a\u3057\u3066\u3044\u308b\u5bb6\u65cf\u306e\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u7d0d\u3081\u305f<\/li>\n<li>\u96e2\u8077\u671f\u9593\u4e2d\u306b\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u7d0d\u3081\u305f<\/li>\n<li>\u4efb\u610f\u7d99\u7d9a\u88ab\u4fdd\u967a\u8005\u3068\u3057\u3066\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u7d0d\u3081\u305f<\/li>\n<\/ul>\n<\/div>\n<p>\u5fc3\u5f53\u305f\u308a\u304c\u306a\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u5f93\u696d\u54e1\u3067\u3082\u3001\u5bb6\u65cf\u304c\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u3066\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306b\u5207\u308a\u66ff\u3048\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u544a\u66f8\u306e\u914d\u5e03\u6642\u306b\u60f3\u5b9a\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3092\u793a\u3057\u3066\u304a\u304f\u3068\u3001\u56de\u53ce\u306e\u7cbe\u5ea6\u304c\u4e0a\u304c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4e2d\u9014\u5165\u793e\u3057\u305f\u5f93\u696d\u54e1\u306e\u524d\u8077\u671f\u9593\u5206<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u306e\u9014\u4e2d\u3067\u5165\u793e\u3057\u305f\u5f93\u696d\u54e1\u304c\u3001\u524d\u8077\u306e\u9000\u8077\u304b\u3089\u5165\u793e\u307e\u3067\u306e\u9593\u306b\u81ea\u5206\u3067\u7d0d\u3081\u305f\u4fdd\u967a\u6599\u3082\u3001\u5165\u793e\u5148\u306e\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u7a7a\u767d\u671f\u9593\u306f\u56fd\u6c11\u5e74\u91d1\u306e\u7b2c1\u53f7\u88ab\u4fdd\u967a\u8005\u3068\u306a\u308a\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306b\u3082\u52a0\u5165\u3059\u308b\u306e\u304c\u901a\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u671f\u9593\u306b\u7d0d\u3081\u305f\u4fdd\u967a\u6599\u306f\u3001\u5165\u793e\u5148\u306b\u63d0\u51fa\u3059\u308b\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u8a18\u5165\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002<\/p>\n<p>\u3042\u308f\u305b\u3066\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3082\u56de\u53ce\u3057\u307e\u3059\u3002\u524d\u8077\u306e\u7d66\u4e0e\u3068\u5929\u5f15\u304d\u5206\u3092\u5408\u7b97\u3057\u306a\u3051\u308c\u3070\u5e74\u9593\u306e\u7a0e\u984d\u304c\u78ba\u5b9a\u3057\u306a\u3044\u305f\u3081\u3067\u3059\u3002\u5c4a\u3044\u3066\u3044\u306a\u3044\u5f93\u696d\u54e1\u306b\u306f\u3001\u65e9\u3081\u306b\u524d\u8077\u3078\u4ea4\u4ed8\u3092\u4f9d\u983c\u3059\u308b\u3088\u3046\u4f1d\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5bb6\u65cf\u306e\u4fdd\u967a\u6599\u306f\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u4eba\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u304c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3084\u89aa\u65cf\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u305f\u5834\u5408\u3001\u652f\u6255\u3063\u305f\u5168\u984d\u3092\u5f93\u696d\u54e1\u306e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u3051\u307e\u3059\u3002<\/b><\/span>\u63a7\u9664\u3092\u53d7\u3051\u308b\u306e\u306f\u4fdd\u967a\u306e\u5bfe\u8c61\u8005\u3067\u306f\u306a\u304f\u3001\u652f\u6255\u3063\u305f\u4eba\u3067\u3059\u3002<\/p>\n<p>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u5f93\u696d\u54e1\u672c\u4eba\u306b\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u300120\u6b73\u4ee5\u4e0a\u306e\u5b50\u306b\u306f\u53ce\u5165\u304c\u306a\u304f\u3066\u3082\u7d0d\u4ed8\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u5b66\u751f\u7d0d\u4ed8\u7279\u4f8b\u3067\u7336\u4e88\u3092\u53d7\u3051\u308b\u65b9\u6cd5\u3082\u3042\u308b\u4e00\u65b9\u3001\u89aa\u3067\u3042\u308b\u5f93\u696d\u54e1\u304c\u5b50\u306b\u4ee3\u308f\u3063\u3066\u7d0d\u3081\u308b\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u3068\u306f\u5bb6\u8a08\u304c\u540c\u3058\u3067\u3042\u308b\u3053\u3068\u3092\u6307\u3057\u3001\u540c\u5c45\u306f\u8981\u4ef6\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u52e4\u52d9\u3084\u4fee\u5b66\u3001\u7642\u990a\u306a\u3069\u3067\u5225\u5c45\u3057\u3066\u3044\u3066\u3082\u3001\u4f11\u65e5\u306b\u5b9f\u5bb6\u3078\u623b\u308b\u6163\u7fd2\u304c\u3042\u308b\u5834\u5408\u3084\u3001\u751f\u6d3b\u8cbb\u30fb\u5b66\u8cbb\u30fb\u7642\u990a\u8cbb\u3092\u4ed5\u9001\u308a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u53cd\u5bfe\u306b\u3001\u540c\u5c45\u3057\u3066\u3044\u3066\u3082\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306a\u3069\u3067\u5bb6\u8a08\u304c\u660e\u3089\u304b\u306b\u5206\u304b\u308c\u3066\u3044\u308c\u3070\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u6c17\u3092\u3064\u3051\u305f\u3044\u306e\u306f\u3001\u5e74\u306e\u9014\u4e2d\u3067\u5bb6\u65cf\u306e\u72b6\u6cc1\u304c\u5909\u308f\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u5b50\u304c\u7d50\u5a5a\u3057\u3066\u72ec\u7acb\u3057\u305f\u5f8c\u3082\u89aa\u304c\u4fdd\u967a\u6599\u3092\u7d0d\u3081\u7d9a\u3051\u3066\u3044\u308b\u5834\u5408\u3001\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u671f\u9593\u306b\u652f\u6255\u3063\u305f\u5206\u3060\u3051\u3067\u3059\u3002\u5224\u5b9a\u306f\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u6642\u70b9\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/57122\/\" data-lkc-id=\"719\" 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\">\u5e74\u91d1\u306e\u5b66\u751f\u7d0d\u4ed8\u7279\u4f8b\u5236\u5ea6\u3068\u306f\uff1f\u539a\u751f\u5e74\u91d1\u306b\u514d\u9664\u306f\u3042\u308b\uff1f<\/div><div class=\"lkc-excerpt\">\u5b66\u751f\u3067\u308220\u6b73\u306b\u306a\u308b\u3068\u56fd\u6c11\u5e74\u91d1\u306e\u52a0\u5165\u3068\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u5b66\u751f\u306f\u53ce\u5165\u304c\u306a\u3044\u3053\u3068\u3082\u591a\u3044\u305f\u3081\u3001\u5b66\u751f\u7d0d\u4ed8\u7279\u4f8b\u5236\u5ea6\u3067\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u7336\u4e88\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7533\u8acb\u3092\u5fd8\u308c\u308b\u3068\u3001\u4e07\u304c\u4e00\u306e\u5834\u5408\u306b\u969c\u5bb3\u5e74\u91d1\u304c\u53d7\u3051\u53d6\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3082\u8d77\u3053\u308a\u5f97\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u5b66\u751f\u304c\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u7336\u4e88\u3092\u53d7\u3051\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u5e74\u91d1\u306e\u5b66\u751f\u7d0d\u4ed8\u7279\u4f8b\u5236\u5ea6\u3068\u306f\uff1f\u5b66\u751f\u7d0d\u4ed8\u7279\u4f8b\u5236\u5ea6\u306f\u3001\u5b66\u751f\u3067\u3042\u308b\u7b2c1\u53f7\u88ab\u4fdd\u967a\u8005\u306e\u65b9\u304c\u7533\u8acb\u3057\u3066\u627f\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u30014\u6708\u304b\u3089\u7fcc\u5e743\u6708\u307e\u3067\u306e\u4fdd\u967a\u5e74\u5ea6\u306e\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8\u304c\u7336\u4e88\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u7336\u4e88\u3055\u308c\u305f\u4fdd\u967a...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u5bb6\u65cf\u540d\u7fa9\u306e\u53e3\u5ea7\u632f\u66ff\u3084\u5e74\u91d1\u304b\u3089\u306e\u5929\u5f15\u304d\u306f\u5bfe\u8c61\u5916<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5bb6\u65cf\u81ea\u8eab\u304c\u652f\u6255\u3063\u305f\u3068\u6271\u308f\u308c\u308b\u4fdd\u967a\u6599\u306f\u3001\u5f93\u696d\u54e1\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306b\u542b\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/b><\/span>\u652f\u6255\u3044\u306e\u51fa\u3069\u3053\u308d\u304c\u8ab0\u304b\u3067\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u4eba\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u306e\u516c\u7684\u5e74\u91d1\u304b\u3089\u4ecb\u8b77\u4fdd\u967a\u6599\u306a\u3069\u304c\u7279\u5225\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u306e\u306f\u914d\u5076\u8005\u3067\u3059\u3002\u5f93\u696d\u54e1\u304c\u6276\u990a\u3057\u3066\u3044\u3066\u3082\u3001\u5f93\u696d\u54e1\u306e\u63a7\u9664\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5f8c\u671f\u9ad8\u9f62\u8005\u533b\u7642\u5236\u5ea6\u306e\u4fdd\u967a\u6599\u3082\u540c\u3058\u8003\u3048\u65b9\u3067\u3059\u3002\u5e74\u91d1\u304b\u3089\u306e\u7279\u5225\u5fb4\u53ce\u3067\u3042\u308c\u3070\u5e74\u91d1\u53d7\u7d66\u8005\u672c\u4eba\u306b\u9069\u7528\u3055\u308c\u3001\u53e3\u5ea7\u632f\u66ff\u3092\u9078\u3093\u3067\u3044\u308b\u5834\u5408\u306f\u53e3\u5ea7\u632f\u66ff\u306b\u3088\u3063\u3066\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u4eba\uff08\u88ab\u4fdd\u967a\u8005\u672c\u4eba\u304b\u3001\u88ab\u4fdd\u967a\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u306b\u9650\u3089\u308c\u307e\u3059\uff09\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u5f93\u696d\u54e1\u304c\u89aa\u306e\u4fdd\u967a\u6599\u3092\u81ea\u5206\u306e\u53e3\u5ea7\u304b\u3089\u632f\u308a\u66ff\u3048\u3066\u3044\u308c\u3070\u3001\u5f93\u696d\u54e1\u306e\u63a7\u9664\u5bfe\u8c61\u3067\u3059\u3002\u56de\u53ce\u6642\u306b\u306f\u53e3\u5ea7\u306e\u540d\u7fa9\u307e\u3067\u78ba\u304b\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\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\uff08QA\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u524d\u7d0d\u3084\u8ffd\u7d0d\u306a\u3069\u904e\u53bb\u306e\u5e74\u5206\u306e\u4fdd\u967a\u6599<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7fcc\u5e74\u5206\u3092\u524d\u7d0d\u3057\u305f\u4fdd\u967a\u6599\u3082\u3001\u904e\u53bb\u306e\u5e74\u5206\u3092\u3042\u3068\u304b\u3089\u7d0d\u3081\u305f\u4fdd\u967a\u6599\u3082\u3001\u305d\u306e\u5e74\u306b\u7d0d\u3081\u3066\u3044\u308c\u3070\u5f53\u5e74\u306e\u63a7\u9664\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u3044\u3064\u306e\u5206\u307e\u3067\u7d0d\u3081\u3089\u308c\u308b\u304b\u306f\u3001\u672a\u7d0d\u304b\u7336\u4e88\u304b\u3067\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>2\u5e74\u5206\u3092\u307e\u3068\u3081\u3066\u524d\u7d0d\u3057\u305f\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u3001\u652f\u6255\u3063\u305f\u5e74\u306b\u5168\u984d\u3092\u63a7\u9664\u3059\u308b\u304b\u3001\u5404\u5e74\u306b\u5206\u3051\u3066\u63a7\u9664\u3059\u308b\u304b\u3092\u9078\u3079\u307e\u3059\u3002\u524d\u7d0d\u671f\u9593\u304c1\u5e74\u4ee5\u5185\u306e\u3082\u306e\u3082\u652f\u6255\u3063\u305f\u5e74\u306e\u5bfe\u8c61\u3067\u3059\u3002\u6240\u5f97\u304c\u591a\u3044\u5e74\u306b\u5168\u984d\u3092\u5bc4\u305b\u308c\u3070\u3001\u305d\u306e\u5e74\u306e\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>13\u6708\u4ee5\u4e0a\u306e\u524d\u7d0d\u3092\u3057\u305f\u5834\u5408\u3001\u63a7\u9664\u8a3c\u660e\u66f8\u306f\u5404\u5e74\u306b\u5206\u5272\u3055\u308c\u305f\u6700\u59273\u679a\u304c\u5c4a\u304d\u307e\u3059\u3002\u307e\u3068\u3081\u3066\u7533\u544a\u3059\u308b\u306a\u30893\u679a\u3068\u3082\u5207\u308a\u96e2\u3055\u305a\u306b\u6dfb\u4ed8\u3057\u3001\u5404\u5e74\u306b\u5206\u3051\u308b\u306a\u3089\u305d\u306e\u5e74\u5206\u306e1\u679a\u3092\u5207\u308a\u96e2\u3057\u3066\u6dfb\u4ed8\u3057\u307e\u3059\u3002\u6b8b\u308a\u306f\u7fcc\u5e74\u4ee5\u964d\u306b\u4f7f\u3046\u305f\u3081\u3001\u4fdd\u7ba1\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u904e\u53bb\u306e\u5e74\u5206\u3092\u3055\u304b\u306e\u307c\u3063\u3066\u7d0d\u3081\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u624b\u7d9a\u304d\u3092\u305b\u305a\u306b\u7d0d\u3081\u3066\u3044\u306a\u304b\u3063\u305f\u672a\u7d0d\u5206\u306f\u7d0d\u671f\u9650\u304b\u30892\u5e74\u3092\u904e\u304e\u308b\u3068\u7d0d\u4ed8\u3067\u304d\u307e\u305b\u3093\u3002\u514d\u9664\u3084\u7d0d\u4ed8\u7336\u4e88\u3001\u5b66\u751f\u7d0d\u4ed8\u7279\u4f8b\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u671f\u9593\u306f\u3001\u627f\u8a8d\u3055\u308c\u305f\u6708\u306e\u524d10\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u8ffd\u7d0d\u3067\u304d\u307e\u3059\u3002\u307e\u3068\u307e\u3063\u305f\u91d1\u984d\u3092\u7d0d\u3081\u305f\u5e74\u306f\u3001\u63a7\u9664\u984d\u304c\u3075\u3060\u3093\u3088\u308a\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/kokunen\/menjo\/20150331.html\" rel=\"noopener\" target=\"_blank\">\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u8ffd\u7d0d\u5236\u5ea6\uff5c\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb<\/a><\/p>\n<h3>\u7533\u544a\u3057\u5fd8\u308c\u305f\u3068\u304d\u306f\u78ba\u5b9a\u7533\u544a\u3067\u3084\u308a\u76f4\u305b\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u3067\u304d\u306a\u304b\u3063\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001\u7fcc\u5e74\u306b\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308c\u3070\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u7d0d\u3081\u904e\u304e\u305f\u6240\u5f97\u7a0e\u3092\u53d6\u308a\u623b\u3059\u624b\u7d9a\u304d\u306f\u3001\u9084\u4ed8\u7533\u544a\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n<p>\u9084\u4ed8\u7533\u544a\u66f8\u306f\u78ba\u5b9a\u7533\u544a\u671f\u9593\u3068\u306f\u95a2\u4fc2\u306a\u304f\u3001\u305d\u306e\u5e74\u306e\u7fcc\u5e741\u67081\u65e5\u304b\u30895\u5e74\u9593\u63d0\u51fa\u3067\u304d\u307e\u3059\u3002\u904e\u53bb\u306e\u5e74\u5206\u306e\u7533\u544a\u6f0f\u308c\u306b\u6c17\u3065\u3044\u305f\u5834\u5408\u3067\u3082\u3001\u671f\u9593\u5185\u3067\u3042\u308c\u3070\u53d6\u308a\u623b\u305b\u307e\u3059\u3002\u4f1a\u793e\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u3001\u7533\u544a\u3057\u5fd8\u308c\u305f\u4fdd\u967a\u6599\u306e\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u7528\u610f\u3057\u3066\u624b\u7d9a\u304d\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u5074\u3067\u3082\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4ea4\u4ed8\u3059\u308b\u524d\u3067\u3042\u308c\u3070\u5e74\u672b\u8abf\u6574\u3092\u518d\u8a08\u7b97\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u544a\u6f0f\u308c\u306e\u76f8\u8ac7\u3092\u53d7\u3051\u305f\u3089\u3001\u307e\u305a\u81ea\u793e\u3067\u5bfe\u5fdc\u3067\u304d\u308b\u6642\u671f\u304b\u3069\u3046\u304b\u3092\u78ba\u304b\u3081\u3066\u304b\u3089\u6848\u5185\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2030.htm\" rel=\"noopener\" target=\"_blank\">No.2030 \u9084\u4ed8\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u63a7\u9664\u8a3c\u660e\u66f8\u306a\u3069\u306e\u5fc5\u8981\u66f8\u985e\u306f\u3069\u3046\u96c6\u3081\u308b\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u5f93\u696d\u54e1\u304b\u3089\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3092\u56de\u53ce\u3057\u307e\u3059\u3002\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u306a\u4fdd\u967a\u6599\u3068\u4e0d\u8981\u306a\u4fdd\u967a\u6599\u304c\u3042\u308b\u305f\u3081\u3001\u914d\u5e03\u306e\u6bb5\u968e\u3067\u7dda\u5f15\u304d\u3092\u4f1d\u3048\u3066\u304a\u304f\u3068\u56de\u53ce\u304c\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002<\/p>\n<h3>\u6dfb\u4ed8\u304c\u5fc5\u8981\u306a\u66f8\u985e\u3068\u4e0d\u8981\u306a\u66f8\u985e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3068\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u306e\u639b\u91d1\u3060\u3051\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u56de\u53ce\u3059\u308b\u66f8\u985e\u306f\u6b21\u306e\u3088\u3046\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u6dfb\u4ed8\u304c\u5fc5\u8981<\/b>\uff1a\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3001\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u306e\u639b\u91d1<\/li>\n<li><b>\u6dfb\u4ed8\u306f\u4e0d\u8981<\/b>\uff1a\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3001\u4ecb\u8b77\u4fdd\u967a\u6599\u3001\u5f8c\u671f\u9ad8\u9f62\u8005\u533b\u7642\u4fdd\u967a\u6599\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u6dfb\u4ed8\u304c\u5fc5\u8981\u306a\u3082\u306e\u306f\u3001\u652f\u6255\u3063\u305f\u91d1\u984d\u3092\u8a3c\u3059\u308b\u66f8\u985e\u3092\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u304b\u3001\u63d0\u51fa\u6642\u306b\u63d0\u793a\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002<\/p>\n<p>\u6dfb\u4ed8\u304c\u4e0d\u8981\u306a\u4fdd\u967a\u6599\u306b\u306f\u3001\u305d\u3082\u305d\u3082\u63a7\u9664\u8a3c\u660e\u66f8\u304c\u9001\u3089\u308c\u3066\u304d\u307e\u305b\u3093\u3002\u4f1a\u793e\u5074\u3067\u3082\u91d1\u984d\u3092\u78ba\u304b\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u5e02\u533a\u753a\u6751\u304b\u3089\u5c4a\u304f\u7d0d\u4ed8\u901a\u77e5\u66f8\u3084\u7d0d\u4ed8\u6e08\u984d\u306e\u304a\u77e5\u3089\u305b\u3001\u9818\u53ce\u8a3c\u66f8\u3067\u5e74\u9593\u306e\u5408\u8a08\u984d\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u8a18\u5165\u3059\u308b\u3088\u3046\u6848\u5185\u3057\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u305d\u306e\u5e74\u6700\u5f8c\u306b\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\u3067\u3059\u3002\u5b9f\u52d9\u3067\u306f11\u6708\u9803\u306b\u914d\u5e03\u3057\u300112\u6708\u306e\u7d66\u4e0e\u652f\u6255\u3044\u524d\u306b\u56de\u53ce\u3059\u308b\u6d41\u308c\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u63a7\u9664\u8a3c\u660e\u66f8\u304c\u5c4a\u304f\u6642\u671f\u3068\u898b\u8fbc\u307f\u984d\u306e\u6ce8\u610f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u63a7\u9664\u8a3c\u660e\u66f8\u306f\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u304b\u3089\u9001\u3089\u308c\u3001\u7d0d\u4ed8\u3057\u305f\u6642\u671f\u306b\u3088\u3063\u3066\u5c4a\u304f\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/b><\/span>\u53d7\u3051\u53d6\u308a\u65b9\u306f\u66f8\u9762\u306e\u90f5\u9001\u3068\u96fb\u5b50\u30c7\u30fc\u30bf\u306e2\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u4fdd\u967a\u6599\u3092\u7d0d\u4ed8\u3057\u305f\u6642\u671f<\/th>\n<th>\u96fb\u5b50\u30c7\u30fc\u30bf<\/th>\n<th>\u66f8\u9762\uff08\u90f5\u9001\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">1\u6708\u301c9\u6708<\/td>\n<td style=\"text-align: left;\">10\u6708\u4e2d\u65ec\u301c\u4e0b\u65ec<\/td>\n<td style=\"text-align: left;\">10\u6708\u4e0b\u65ec\u301c11\u6708\u4e0a\u65ec<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">10\u6708\u301c12\u6708<\/td>\n<td style=\"text-align: left;\">\u7fcc\u5e741\u6708\u4e0b\u65ec\u301c<\/td>\n<td style=\"text-align: left;\">\u7fcc\u5e742\u6708\u4e0a\u65ec<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u4ee4\u548c7\u5e74\u5206\u306e\u9001\u4ed8\u5b9f\u7e3e\u306b\u3082\u3068\u3065\u304f\u76ee\u5b89\u3067\u3001\u5e74\u306b\u3088\u3063\u3066\u524d\u5f8c\u3057\u307e\u3059\u3002<\/p>\n<p>\u306d\u3093\u304d\u3093\u30cd\u30c3\u30c8\u3067\u4e8b\u524d\u306b\u767b\u9332\u3057\u305f\u4eba\u306b\u306f\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u7d4c\u7531\u3067\u96fb\u5b50\u30c7\u30fc\u30bf\u304c\u9001\u3089\u308c\u3001\u3053\u306e\u5834\u5408\u306f\u66f8\u9762\u306e\u90f5\u9001\u304c\u884c\u308f\u308c\u307e\u305b\u3093\u3002\u5f93\u696d\u54e1\u304b\u3089\u300c\u30cf\u30ac\u30ad\u304c\u5c4a\u304b\u306a\u3044\u300d\u3068\u76f8\u8ac7\u3092\u53d7\u3051\u305f\u3068\u304d\u306f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u304b\u3092\u78ba\u304b\u3081\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>10\u6708\u306b\u5c4a\u304f\u8a3c\u660e\u66f8\u3067\u6ce8\u610f\u3057\u305f\u3044\u306e\u304c\u91d1\u984d\u3067\u3059\u3002\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7d0d\u4ed8\u6e08\u984d\u306f9\u6708\u5206\u307e\u3067\u3067\u300110\u6708\u304b\u308912\u6708\u5206\u306f\u898b\u8fbc\u307f\u984d\u3068\u3057\u3066\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u671f\u9593\u306b\u7d0d\u4ed8\u984d\u304c\u5909\u308f\u3063\u305f\u5f93\u696d\u54e1\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u8a3c\u660e\u66f8\u306b\u52a0\u3048\u3066\u9818\u53ce\u8a3c\u66f8\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u63a7\u9664\u8a3c\u660e\u66f8\u304c\u5c4a\u304b\u306a\u3044\u30fb\u306a\u304f\u3057\u305f\u3068\u304d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u8a3c\u660e\u66f8\u306f\u518d\u4ea4\u4ed8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u306d\u3093\u304d\u3093\u30cd\u30c3\u30c8\u304b\u3089\u3044\u3064\u3067\u3082\u7533\u8acb\u3067\u304d\u3001\u53d7\u4ed8\u304b\u3089\u767a\u9001\u307e\u3067\u306f1\u9031\u9593\u7a0b\u5ea6\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u7de0\u3081\u5207\u308a\u9593\u969b\u306b\u7533\u3057\u51fa\u304c\u3042\u308b\u3068\u9593\u306b\u5408\u308f\u306a\u3044\u304a\u305d\u308c\u304c\u3042\u308b\u305f\u3081\u3001\u7533\u544a\u66f8\u306e\u914d\u5e03\u6642\u306b\u624b\u5143\u306e\u66f8\u985e\u3092\u78ba\u304b\u3081\u308b\u3088\u3046\u4f1d\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u304d\u640d\u3084\u7d1b\u5931\u306b\u3088\u308b\u518d\u767a\u884c\u306f\u3001\u306d\u3093\u304d\u3093\u81ea\u52d5\u97f3\u58f0\u9001\u4ed8\u53d7\u4ed8\u30b5\u30fc\u30d3\u30b9\u3067\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u307b\u304b\u306e\u554f\u3044\u5408\u308f\u305b\u5148\u306f\u306d\u3093\u304d\u3093\u52a0\u5165\u8005\u30c0\u30a4\u30e4\u30eb\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/kokunen\/hokenryo\/koujo\/R7koujo\/soufu.html\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\uff09\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u767a\u884c\u306b\u3064\u3044\u3066\uff5c\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb<\/a><\/p>\n<h2>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u6b04\u306f\u3069\u3046\u66f8\u304f\uff1f<\/h2>\n<p>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u6b04\u304c\u3042\u308a\u3001\u5f93\u696d\u54e1\u304c\u81ea\u5206\u3067\u7d0d\u3081\u305f\u4fdd\u967a\u6599\u3092\u3053\u3053\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u8a18\u5165\u3059\u308b\u9805\u76ee\u306f\u591a\u304f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8ab0\u306e\u4fdd\u967a\u6599\u304b\u3092\u53d6\u308a\u9055\u3048\u308b\u3068\u63a7\u9664\u984d\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u56de\u53ce\u6642\u306e\u78ba\u8a8d\u70b9\u3068\u3057\u3066\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u9805\u76ee<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u6b04\u306b\u306f\u3001\u4fdd\u967a\u306e\u7a2e\u985e\u3001\u652f\u6255\u5148\u306e\u540d\u79f0\u3001\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u4eba\u3001\u672c\u5e74\u4e2d\u306b\u652f\u6255\u3063\u305f\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span>\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u8a18\u8f09\u3092\u305d\u306e\u307e\u307e\u8ee2\u8a18\u3059\u308b\u5f62\u304c\u57fa\u672c\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/hokenkojo51766.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/hokenkojo51766.jpg\" alt=\"\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8 \u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u6b04\" width=\"980\" height=\"700\" class=\"aligncenter size-full wp-image-124281\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/hokenkojo51766.jpg 980w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/hokenkojo51766-300x214.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/hokenkojo51766-768x549.jpg 768w\" sizes=\"auto, (max-width: 980px) 100vw, 980px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><b>\u793e\u4f1a\u4fdd\u967a\u306e\u7a2e\u985e<\/b>\uff1a\u56fd\u6c11\u5e74\u91d1\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3068\u3044\u3063\u305f\u540d\u79f0\u3092\u8a18\u5165\u3059\u308b<\/li>\n<li><b>\u4fdd\u967a\u6599\u652f\u6255\u5148\u306e\u540d\u79f0<\/b>\uff1a\u56fd\u6c11\u5e74\u91d1\u306a\u3089\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3084\u4ecb\u8b77\u4fdd\u967a\u306a\u3089\u5e02\u533a\u753a\u6751\u540d\u3092\u8a18\u5165\u3059\u308b<\/li>\n<li><b>\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u4eba<\/b>\uff1a\u305d\u306e\u4fdd\u967a\u306e\u5bfe\u8c61\u8005\u306e\u6c0f\u540d\u3092\u8a18\u5165\u3059\u308b<\/li>\n<li><b>\u672c\u5e74\u4e2d\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u91d1\u984d<\/b>\uff1a\u8a3c\u660e\u66f8\u3084\u9818\u53ce\u8a3c\u66f8\u306e\u5e74\u9593\u5408\u8a08\u984d\u3092\u8ee2\u8a18\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u300c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u4eba\u300d\u306f\u3001\u5f93\u696d\u54e1\u81ea\u8eab\u306e\u4fdd\u967a\u6599\u3067\u3042\u308c\u3070\u672c\u4eba\u306e\u6c0f\u540d\u3001\u5bb6\u65cf\u306e\u5206\u3067\u3042\u308c\u3070\u5bb6\u65cf\u306e\u6c0f\u540d\u3067\u3059\u3002<\/p>\n<h3>\u5b50\u306e\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u89aa\u304c\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u8a18\u8f09\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5bb6\u65cf\u306e\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u305f\u5834\u5408\u306f\u3001\u300c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u4eba\u300d\u306e\u6b04\u306b\u5bb6\u65cf\u306e\u6c0f\u540d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span>\u5f93\u696d\u54e1\u672c\u4eba\u306e\u6c0f\u540d\u3092\u66f8\u3044\u3066\u3057\u307e\u3046\u8aa4\u308a\u304c\u8d77\u304d\u3084\u3059\u3044\u90e8\u5206\u3067\u3059\u3002<\/p>\n<p><b>\u3010\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u6b04\u306e\u8a18\u5165\u4f8b\u3011<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"23%\">\u793e\u4f1a\u4fdd\u967a\u306e\u7a2e\u985e<\/th>\n<th width=\"25%\">\u4fdd\u967a\u6599\u652f\u6255\u5148\u306e\u540d\u79f0<\/th>\n<th width=\"27%\">\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u4eba\u306e\u6c0f\u540d<\/th>\n<th width=\"25%\">\u3042\u306a\u305f\u304c\u672c\u5e74\u4e2d\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u56fd\u6c11\u5e74\u91d1<\/td>\n<td style=\"text-align: left;\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb<\/td>\n<td style=\"text-align: left;\">\u5c71\u5ddd\u4e00\u5b50<\/td>\n<td style=\"text-align: left;\">211,220\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\" colspan=\"3\">\u5408\u8a08\uff08\u63a7\u9664\u984d\uff09<\/td>\n<td style=\"text-align: left;\">211,220\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u5b50\u306e\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u89aa\u3067\u3042\u308b\u5f93\u696d\u54e1\u304c\u7d0d\u3081\u305f\u4f8b\u3067\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u7a2e\u985e\u306b\u56fd\u6c11\u5e74\u91d1\u3001\u652f\u6255\u5148\u306e\u540d\u79f0\u306b\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u3001\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u4eba\u306e\u6b04\u306b\u5b50\u306e\u6c0f\u540d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u91d1\u984d\u306f\u5c4a\u3044\u305f\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u5408\u8a08\u984d\u3067\u3059\u3002<\/p>\n<p>\u914d\u5e03\u8cc7\u6599\u306b\u8a18\u8f09\u4f8b\u3092\u6dfb\u3048\u3066\u304a\u304f\u3068\u3001\u554f\u3044\u5408\u308f\u305b\u3068\u5dee\u3057\u623b\u3057\u306e\u4e21\u65b9\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n<h3>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3084\u4ecb\u8b77\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u8a18\u8f09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3084\u4ecb\u8b77\u4fdd\u967a\u6599\u306f\u3001\u652f\u6255\u5148\u306e\u540d\u79f0\u306b\u5e02\u533a\u753a\u6751\u540d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span>\u793e\u4f1a\u4fdd\u967a\u306e\u7a2e\u985e\u306e\u6b04\u306b\u306f\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3084\u4ecb\u8b77\u4fdd\u967a\u3068\u3044\u3063\u305f\u540d\u79f0\u3092\u66f8\u304d\u307e\u3059\u3002<\/p>\n<p>\u5e74\u3092\u307e\u305f\u3044\u3067\u7d0d\u4ed8\u3057\u305f\u5206\u304c\u6df7\u3056\u308a\u3084\u3059\u3044\u305f\u3081\u3001\u305d\u306e\u5e74\u306b\u7d0d\u3081\u305f\u91d1\u984d\u304b\u3069\u3046\u304b\u3082\u78ba\u304b\u3081\u3066\u3082\u3089\u3044\u307e\u3059\u3002\u7533\u544a\u3055\u308c\u305f\u91d1\u984d\u306b\u4e0d\u81ea\u7136\u306a\u70b9\u304c\u3042\u308c\u3070\u3001\u9818\u53ce\u8a3c\u66f8\u306a\u3069\u306e\u63d0\u793a\u3092\u6c42\u3081\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2442\/\" data-lkc-id=\"55\" 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\">\u5e74\u672b\u8abf\u6574\u3067\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u66f8\u304d\u65b9\u30fb\u8a18\u5165\u4f8b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">    Point\u5e74\u672b\u8abf\u6574\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306f\u3069\u3046\u66f8\u304f\uff1f\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u898b\u306a\u304c\u3089\u30014\u3064\u306e\u63a7\u9664\u6b04\u306b\u5951\u7d04\u306e\u5185\u5bb9\u3068\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002                    \u63a7\u9664\u306e\u7a2e\u985e\u3054\u3068\u306b\u8a18\u5165\u3059\u308b\u6b04\u304c\u5206\u304b\u308c\u308b            \u91d1\u984d\u306f\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u7533\u544a\u984d\u3092\u4f7f\u3046            \u4ee4\u548c8\u5e74\u5206\u304b\u3089\u8a08\u7b97\u5f0f\u304c1\u3064\u5897\u3048\u305f        \u7533\u544a\u3057\u306a\u3051\u308c\u3070\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u751f\u547d\u4fdd\u967a\u6599\u3084\u5730\u9707\u4fdd\u967a\u6599\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u3068\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3067\u4fdd\u967a\u6599\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u5206...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u96c6\u8a08\u3057\u305f\u63a7\u9664\u984d\u306f\u3069\u306e\u66f8\u985e\u306b\u8ee2\u8a18\u3059\u308b\uff1f<\/h2>\n<p>\u5f93\u696d\u54e1\u304b\u3089\u56de\u53ce\u3057\u305f\u7533\u544a\u66f8\u306e\u5185\u5bb9\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u3067\u3044\u3063\u305f\u3093\u96c6\u8a08\u3057\u3001\u6700\u7d42\u7684\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3078\u8a18\u8f09\u3057\u307e\u3059\u3002\u5929\u5f15\u304d\u5206\u3068\u7533\u544a\u5206\u306e2\u7cfb\u7d71\u3092\u3069\u3053\u3067\u5408\u7b97\u3059\u308b\u304b\u304c\u3001\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u306e\u8981\u70b9\u3067\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u7d66\u4e0e\u7b49\u304b\u3089\u306e\u63a7\u9664\u5206\u3068\u7533\u544a\u306b\u3088\u308b\u63a7\u9664\u5206<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u300c\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u984d\u300d\u6b04\u3067\u306f\u3001\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u3044\u305f\u5206\u3068\u5f93\u696d\u54e1\u306e\u7533\u544a\u306b\u3088\u308b\u5206\u3092\u5206\u3051\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span>\u5185\u8a33\u3092\u6b8b\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u5f8c\u65e5\u306e\u78ba\u8a8d\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/kyuyo_gensen.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/kyuyo_gensen.png\" alt=\"\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u306b\u95a2\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7c3f\" width=\"1118\" height=\"782\" class=\"aligncenter size-full wp-image-125746\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/kyuyo_gensen.png 1118w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/kyuyo_gensen-300x210.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/kyuyo_gensen-1024x716.png 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/kyuyo_gensen-768x537.png 768w\" sizes=\"auto, (max-width: 1118px) 100vw, 1118px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_03.htm\" rel=\"noopener\" target=\"_blank\">A2-2\u3000\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u4f5c\u6210\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_03.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u300d<\/a><\/p>\n<p>\u300c\u7d66\u4e0e\u7b49\u304b\u3089\u306e\u63a7\u9664\u5206\uff08\u2461\uff0b\u2464\uff09\u300d\u6b04\uff08\u246c\u306e\u4e0a\u306e\u246b\uff09\u306b\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u3068\u8cde\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u3044\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5408\u8a08\u304c\u5165\u308a\u307e\u3059\u3002\u65e5\u3005\u306e\u7d66\u4e0e\u8a08\u7b97\u306e\u7d50\u679c\u304c\u305d\u306e\u307e\u307e\u96c6\u8a08\u3055\u308c\u308b\u90e8\u5206\u3067\u3059\u3002<\/p>\n<p>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u306f\u300c\u7533\u544a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u63a7\u9664\u5206\u300d\u6b04\uff08\u246c\uff09\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002\u5206\u3051\u3066\u7ba1\u7406\u3057\u3066\u304a\u304f\u3068\u3001\u554f\u3044\u5408\u308f\u305b\u3084\u518d\u8a08\u7b97\u306e\u3068\u304d\u306b\u5185\u8a33\u3092\u305f\u3069\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306f\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u305f\u69d8\u5f0f\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u540c\u3058\u8a18\u9332\u304c\u3067\u304d\u308b\u7d66\u4e0e\u53f0\u5e33\u3067\u3082\u304b\u307e\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u5929\u5f15\u304d\u5206\u306f\u3042\u3089\u305f\u3081\u3066\u8a08\u7b97\u3057\u76f4\u3055\u305a\u3001\u3053\u306e\u7d2f\u8a08\u3092\u305d\u306e\u307e\u307e\u4f7f\u3044\u307e\u3059\u3002\u78ba\u8a8d\u3057\u305f\u3044\u306e\u306f\u3001\u5e74\u306e\u9014\u4e2d\u3067\u6a19\u6e96\u5831\u916c\u6708\u984d\u304c\u5909\u308f\u3063\u305f\u5f93\u696d\u54e1\u3084\u3001\u8cde\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u3044\u305f\u5206\u304c\u6f0f\u308c\u3066\u3044\u306a\u3044\u304b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u5b9a\u6642\u6c7a\u5b9a\u3084\u968f\u6642\u6539\u5b9a\u3092\u884c\u3063\u305f\u6708\u3092\u305f\u3069\u308a\u3001\u7d66\u4e0e\u660e\u7d30\u306e\u5408\u8a08\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d\u6b04\u3078\u306e\u8a18\u5165<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u300c\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d\u300d\u6b04\u306b\u306f\u3001\u5929\u5f15\u304d\u5206\u3068\u7533\u544a\u5206\u3092\u5408\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u246b\u3068\u246c\u3092\u8db3\u3057\u305f\u91d1\u984d\u304c\u5165\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-1.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-1.jpg\" alt=\"\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u91d1\u984d\u6b04_\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\" width=\"561\" height=\"794\" class=\"aligncenter size-full wp-image-99713\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-1.jpg 561w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-1-212x300.jpg 212w\" sizes=\"auto, (max-width: 561px) 100vw, 561px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100051.htm\" rel=\"noopener\" target=\"_blank\">\uff3b\u624b\u7d9a\u540d\uff3d\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u540c\u5408\u8a08\u8868\uff09\uff5c\u56fd\u7a0e\u5e81\u3001<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/pdf\/r07\/02.pdf\" rel=\"noopener\" target=\"_blank\">\u300c\u4ee4\u548c\u3000\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u4ee4\u548c7\u5e7412\u6708\u4ee5\u5f8c\u7528\uff09\u300d<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306b\u95a2\u308f\u308b\u66f8\u985e\u306e\u3046\u3061\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u3078\u306e\u63d0\u51fa\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u6cd5\u5b9a\u8abf\u66f8\u3067\u3042\u308b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u3059\u3002\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3068\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u305f\u5834\u5408\u3092\u9664\u304d\u3001\u4f1a\u793e\u3067\u4fdd\u7ba1\u3057\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u8a18\u8f09\u3059\u308b\u91d1\u984d\u3092\u8aa4\u308b\u3068\u3001\u5f93\u696d\u54e1\u304c\u7fcc\u5e74\u306b\u533b\u7642\u8cbb\u63a7\u9664\u306a\u3069\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u3082\u5f71\u97ff\u3057\u307e\u3059\u3002\u4ea4\u4ed8\u3059\u308b\u524d\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u96c6\u8a08\u984d\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u304b\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u306f\u5206\u3051\u3066\u96c6\u8a08\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>iDeCo\u306a\u3069\u306e\u639b\u91d1\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u306f\u5225\u67a0\u306e\u305f\u3081\u3001\u96c6\u8a08\u306e\u6bb5\u968e\u304b\u3089\u5206\u3051\u3066\u6271\u3044\u307e\u3059\u3002<\/b><\/span>\u5408\u7b97\u3057\u305f\u307e\u307e\u51e6\u7406\u3059\u308b\u3068\u3001\u5185\u8a33\u304c\u308f\u304b\u3089\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u304c\u500b\u4eba\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u639b\u91d1\u306f\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u306f\u300c\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d\u300d\u6b04\u306b\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u306e\u984d\u3092\u5185\u66f8\u304d\u3059\u308b\u6271\u3044\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u5929\u5f15\u304d\u3067\u639b\u91d1\u3092\u62e0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u4f1a\u793e\u5074\u3067\u91d1\u984d\u3092\u7ba1\u7406\u3067\u304d\u307e\u3059\u304c\u3001\u500b\u4eba\u6255\u8fbc\u3067\u3042\u308c\u3070\u5f93\u696d\u54e1\u304b\u3089\u6255\u8fbc\u8a3c\u660e\u66f8\u3092\u56de\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u56de\u53ce\u306e\u6848\u5185\u3092\u51fa\u3059\u6bb5\u968e\u3067\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u63a7\u9664\u8a3c\u660e\u66f8\u3068\u5206\u3051\u3066\u4f9d\u983c\u3057\u3066\u304a\u304f\u3068\u8a18\u8f09\u6f0f\u308c\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_03.htm\" rel=\"noopener\" target=\"_blank\">A2-2 \u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u4f5c\u6210\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u7a0e\u8ca0\u62c5\u3078\u306e\u5f71\u97ff\u306f\uff1f<\/h2>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u8a08\u7b97\u306f\u5358\u7d14\u3067\u3001\u305d\u306e\u5e74\u306b\u652f\u6255\u3063\u305f\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u5408\u8a08\u3057\u307e\u3059\u3002\u4e0a\u9650\u304c\u306a\u3044\u305f\u3081\u3001\u652f\u6255\u984d\u304c\u5927\u304d\u3044\u307b\u3069\u8ab2\u7a0e\u6240\u5f97\u304c\u6e1b\u308a\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u652f\u6255\u3063\u305f\u5168\u984d\u304c\u63a7\u9664\u3055\u308c\u4e0a\u9650\u306f\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u91d1\u984d\u306f\u3001\u305d\u306e\u5e74\u306b\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u984d\u307e\u305f\u306f\u7d66\u4e0e\u3084\u516c\u7684\u5e74\u91d1\u7b49\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u305f\u984d\u306e\u5168\u984d\u3067\u3059\u3002<\/b><\/span>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u3088\u3046\u306a\u4e0a\u9650\u306e\u5b9a\u3081\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7d0d\u4ed8\u306e\u671f\u9650\u306b\u3064\u3044\u3066\u3082\u6307\u5b9a\u304c\u306a\u3044\u305f\u3081\u3001\u7fcc\u5e74\u5206\u3092\u524d\u7d0d\u3057\u305f\u4fdd\u967a\u6599\u3084\u904e\u53bb\u306e\u5e74\u5206\u306e\u4fdd\u967a\u6599\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u5e74\u306b\u7d0d\u3081\u3066\u3044\u308c\u3070\u5408\u7b97\u3067\u304d\u307e\u3059\u3002\u307e\u3068\u307e\u3063\u305f\u8ffd\u7d0d\u3092\u3057\u305f\u5e74\u306f\u3001\u63a7\u9664\u984d\u304c\u3075\u3060\u3093\u3088\u308a\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53cd\u5bfe\u306b\u3001\u305d\u306e\u5e74\u5206\u306e\u4fdd\u967a\u6599\u3067\u3042\u3063\u3066\u3082\u5e74\u5185\u306b\u7d0d\u3081\u3066\u3044\u306a\u3051\u308c\u3070\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u300212\u6708\u5206\u306e\u4fdd\u967a\u6599\u3092\u7fcc\u5e741\u6708\u306b\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u306f\u3001\u7fcc\u5e74\u306e\u63a7\u9664\u306b\u542b\u3081\u307e\u3059\u3002<\/p>\n<h3>\u63a7\u9664\u306b\u3088\u3063\u3066\u7a0e\u984d\u304c\u3069\u3046\u5909\u308f\u308b\u304b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306f\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u6240\u5f97\u63a7\u9664\u306e\u305f\u3081\u3001\u8efd\u304f\u306a\u308b\u7a0e\u984d\u306f\u63a7\u9664\u984d\u306b\u305d\u306e\u4eba\u306e\u7a0e\u7387\u3092\u639b\u3051\u305f\u91d1\u984d\u304c\u76ee\u5b89\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u63a7\u9664\u984d\u304c\u305d\u306e\u307e\u307e\u623b\u3063\u3066\u304f\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u70b9\u306f\u3001\u5f93\u696d\u54e1\u306b\u4f1d\u3048\u3066\u304a\u304d\u305f\u3044\u90e8\u5206\u3067\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin: 20px 0px; border: 1px solid #333333;\">\n\u3010\u8a2d\u4f8b\u3011<\/p>\n<p>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u304c300\u4e07\u5186\u306e\u5f93\u696d\u54e1\u304c\u3001\u5bb6\u65cf\u306e\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u659918\u4e07\u5186\u3092\u7533\u544a\u3057\u305f\u5834\u5408<\/p>\n<p>\u6240\u5f97\u7a0e\uff1a18\u4e07\u5186 \u00d7 10\uff05 \uff1d 1\u4e078,000\u5186<\/p>\n<p>\u4f4f\u6c11\u7a0e\uff1a18\u4e07\u5186 \u00d7 10\uff05 \uff1d 1\u4e078,000\u5186<\/p>\n<p>\u8efd\u6e1b\u984d\u306e\u76ee\u5b89\uff1a\u5408\u8a08 \u7d043\u4e076,000\u5186<\/p>\n<p>\u203b\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u8ab2\u7a0e\u6240\u5f97\u306b\u5fdc\u3058\u30665\uff05\u304b\u308945\uff05\u307e\u3067\u5909\u308f\u308a\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u306e\u6240\u5f97\u5272\u309210\uff05\u3068\u4eee\u5b9a\u3057\u305f\u6982\u7b97\u3067\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u8003\u616e\u3057\u3066\u3044\u307e\u305b\u3093\u3002\n<\/p><\/div>\n<p>\u8a2d\u4f8b\u306e\u3068\u304a\u308a\u3001\u540c\u3058\u63a7\u9664\u984d\u3067\u3082\u7a0e\u7387\u304c\u9ad8\u3044\u4eba\u307b\u3069\u8efd\u304f\u306a\u308b\u91d1\u984d\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306e\u901f\u7b97\u8868\u3067\u306f\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u304c195\u4e07\u5186\u8d85330\u4e07\u5186\u4ee5\u4e0b\u306710\uff05\u3001330\u4e07\u5186\u8d85695\u4e07\u5186\u4ee5\u4e0b\u306720\uff05\u3068\u6bb5\u968e\u304c\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u304b\u3089\u300c\u3044\u304f\u3089\u623b\u308b\u306e\u304b\u300d\u3068\u805e\u304b\u308c\u305f\u5834\u5408\u306f\u3001\u3053\u306e\u8003\u3048\u65b9\u3092\u4f1d\u3048\u308b\u3068\u7d0d\u5f97\u3092\u5f97\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002\u5b9f\u969b\u306e\u9084\u4ed8\u984d\u306f\u3001\u3059\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u7a0e\u984d\u3068\u306e\u5dee\u984d\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" rel=\"noopener\" target=\"_blank\">No.2260 \u6240\u5f97\u7a0e\u306e\u7a0e\u7387\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3067\u62bc\u3055\u3048\u305f\u3044\u3053\u3068<\/h2>\n<p><span style=\"background-color: 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