{"id":52854,"date":"2022-04-15T15:53:02","date_gmt":"2022-04-15T06:53:02","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=52854"},"modified":"2025-10-31T11:35:27","modified_gmt":"2025-10-31T02:35:27","slug":"11%e6%9c%88%e3%81%ab%e9%80%80%e8%81%b7%e3%81%97%e3%81%9f%e3%82%89%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%af%e3%81%a9%e3%81%86%e3%81%99%e3%82%8b%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/52854\/","title":{"rendered":"11\u6708\u306b\u9000\u8077\u3057\u305f\u3089\u5e74\u672b\u8abf\u6574\u306f\u3069\u3046\u3059\u308b\uff1f"},"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\/dist\/images\/icon_file_pdf-afcb395a.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/47967\/?provider=pa_basic&provider_info=cv.52854.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>11\u6708\u306b\u9000\u8077\u3057\u305f\u5834\u5408\u3001\u901a\u5e38<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u3092\u3082\u3068\u306b\u3001\u7fcc\u5e74\u306b\u81ea\u5206\u3067<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3092\u884c\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u5e74\u5185\u306b\u8ee2\u8077\u3059\u308b\u5834\u5408\u306f\u3001\u8ee2\u8077\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u300111\u6708\u9000\u8077\u3067\u306e\u5e74\u672b\u8abf\u6574\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u30d1\u30fc\u30c8\u306e\u5834\u5408\u3084\u6700\u7d42\u7d66\u4e0e\u304c12\u6708\u652f\u7d66\u306e\u5834\u5408\u306a\u3069\u3001\u5177\u4f53\u7684\u306a\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/9774\/?provider=pa_basic&provider_info=cv.52854.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_52854.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>11\u6708\u9000\u8077\u8005\u5411\u3051 \u5e74\u672b\u8abf\u6574 or \u78ba\u5b9a\u7533\u544a\u306e\u5224\u65ad\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c11\u6708\u9000\u8077 \u5e74\u672b\u8abf\u6574\u300d\u300c\u5e74\u672b\u8abf\u6574 11\u6708\u9000\u8077\u300d\u306a\u3069\u3067\u691c\u7d22\u3055\u308c\u305f\u65b9\u5411\u3051\u306b\u3001\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div><\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u8ee2\u8077\u5148\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u8ee2\u8077\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>11\u6708\u3067\u9000\u8077\u3057\u300112\u6708\u306b\u8ee2\u8077\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u306f\u65b0\u3057\u3044\u52e4\u52d9\u5148\u3067\u53d7\u3051\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u3082\u305d\u3082\u5e74\u672b\u8abf\u6574\u306f\u3001\u305d\u306e\u540d\u306e\u901a\u308a\u300c\u5e74\u672b\u300d\u306b\u884c\u3046\u3082\u306e\u3067\u3059\u300212\u6708\u306b\u4f1a\u793e\u304c\u96c7\u7528\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u306e\u5e74\u672b\u8abf\u6574\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u305f\u3081\u3001\u305d\u308c\u4ee5\u524d\u306b\u9000\u8077\u3057\u305f\u5f93\u696d\u54e1\u306e\u5206\u306f\u5b9f\u65bd\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>11\u6708\u9000\u8077\u3067\u305d\u306e\u5e74\u4e2d\u306b\u8ee2\u8077\u3057\u305f\u5834\u5408\u306f\u3001\u65b0\u3057\u3044\u4f1a\u793e\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u3082\u3057\u5165\u793e\u4e88\u5b9a\u65e5\u304c\u7fcc\u5e741\u6708\u4ee5\u964d\u306e\u5834\u5408\u306f\u3069\u3046\u3059\u308b\uff1f<\/h3>\n<p><strong>11\u6708\u306b\u9000\u8077\u3057\u3001\u305d\u306e\u5e74\u4e2d\u306b\u8ee2\u8077\u5148\u304c\u6c7a\u307e\u3089\u306a\u3044\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u304c\u884c\u3048\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/strong>\u5fc3\u8eab\u306e\u969c\u5bb3\u304c\u8457\u3057\u3044\u3053\u3068\u306b\u3088\u3063\u3066\u9000\u8077\u3057\u305f\u65b9\u3067\u3001\u9000\u8077\u3057\u305f\u3068\u304d\u306b\u305d\u306e\u5e74\u4e2d\u306b\u518d\u5c31\u8077\u304c\u3067\u304d\u306a\u3044\u898b\u8fbc\u307f\u306e\u65b9\u306f\u3001\u4f8b\u5916\u7684\u306b\u9000\u8077\u524d\u306e\u4f1a\u793e\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305f\u3068\u3048\u8ee2\u8077\u5148\u304c\u6c7a\u307e\u3063\u3066\u3082\u3001\u5165\u793e\u304c\u7fcc\u5e74\u306e1\u6708\u4ee5\u964d\u3068\u306a\u308b\u5834\u5408\u306f\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u306e\u304c\u539f\u5247\u3067\u3059\u3002<\/p>\n<p><strong>\u78ba\u5b9a\u7533\u544a\u3092\u5b9f\u65bd\u3059\u308b\u306e\u306f\u3001\u9000\u8077\u3057\u305f\u7fcc\u5e74\u306e2\u670816\u65e5\uff5e3\u670815\u65e5\u306e\u9593\u3067\u3059\u3002<\/strong><\/p>\n<p>\u901a\u5e38\u3001\u4f1a\u793e\u304c\u7d66\u4e0e\u3092\u652f\u7d66\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3068\u3044\u3046\u5f62\u3067\u6708\u3005\u306e\u7d66\u4e0e\u304b\u3089\u6240\u5f97\u7a0e\u304c\u5929\u5f15\u304d\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u307e\u3063\u305f\u304f\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u306a\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6708\u3005\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u6982\u7b97\u91d1\u984d\u3067\u3042\u308a\u30011\u5e74\u9593\u306e\u6b63\u78ba\u306a\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u3068\u4e00\u81f4\u3059\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5404\u7a2e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u305f\u3046\u3048\u30671\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u3092\u78ba\u5b9a\u3055\u305b\u308b\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u3082\u3057\u304f\u306f\u78ba\u5b9a\u7533\u544a\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306e\u4e0a\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u5206\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2991\/\" data-internallinksmanager029f6b8e52c=\"515\" title=\"\u9084\u4ed8\u91d1\">\u9084\u4ed8\u91d1<\/a>\u3068\u3057\u3066\u623b\u3063\u3066\u304f\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5fd8\u308c\u305a\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u8ee2\u8077\u5148\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u63d0\u51fa\u3059\u308b<\/h2>\n<p>11\u6708\u9000\u8077\u3067\u5e74\u5185\u306b\u8ee2\u8077\u3057\u305f\u5834\u5408\u3001\u65b0\u3057\u3044\u4f1a\u793e\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002\u305d\u306e\u3068\u304d\u91cd\u8981\u3068\u306a\u308b\u306e\u304c\u3001\u524d\u8077\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u3067\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u306f\u3001\u305d\u306e\u5e74\u306b\u4f1a\u793e\u304c\u652f\u6255\u3063\u305f\u7d66\u4e0e\u984d\u3068\u6e90\u6cc9\u5fb4\u53ce\u3068\u3057\u3066\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u305f\u6240\u5f97\u7a0e\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u66f8\u985e\u3067\u3059\u3002<strong>\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u306a\u3044\u3068\u3001\u65b0\u3057\u3044\u4f1a\u793e\u3067\u306f\u305d\u306e\u5e74\u306e\u3053\u308c\u307e\u3067\u306e\u53ce\u5165\u984d\u30fb\u6240\u5f97\u984d\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u7b49\u304c\u6b63\u3057\u304f\u8a08\u7b97\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u304c\u884c\u3048\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<h3>\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u306f\uff1f<\/h3>\n<p>\u7d66\u4e0e\u8a08\u7b97\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u4f55\u304b\u3057\u3089\u306e\u7406\u7531\u3067\u3001\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u65b0\u3057\u3044\u4f1a\u793e\u306e\u5e74\u672b\u8abf\u6574\u671f\u65e5\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<span style=\"background-color: #ffff99;\"><b>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u8ee2\u8077\u5148\u306e\u4f1a\u793e\u3067\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u306a\u3051\u308c\u3070\u5e74\u672b\u8abf\u6574\u306f\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u7fcc\u5e74\u306b\u3054\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u9000\u8077\u6642\u306b\u3001\u6b21\u306e\u8ee2\u8077\u5148\u306b\u5e74\u5185\u306b\u5165\u793e\u3059\u308b\u3053\u3068\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u65e8\u3092\u4f1d\u3048\u3066\u304a\u304f\u3068\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u767a\u884c\u304c\u9045\u308c\u305a\u306b\u3059\u3080\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u518d\u767a\u884c\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u4e07\u304c\u4e00\u7d1b\u5931\u3057\u305f\u5834\u5408\u306f\u901f\u3084\u304b\u306b\u524d\u8077\u306e\u62c5\u5f53\u8005\u306b\u9023\u7d61\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u8ee2\u8077\u5148\u304c\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u3059\u308b\uff1f<\/h2>\n<p>11\u6708\u9000\u8077\u3067\u8ee2\u8077\u6d3b\u52d5\u4e2d\u306e\u305f\u3081\u8ee2\u8077\u5148\u304c\u898b\u3064\u304b\u3063\u3066\u3044\u306a\u3044\u65b9\u306f\u3001\u8ee2\u8077\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u3059\u308b\u306e\u304b\u3001\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3059\u3079\u304d\u304b\u3092\u8ff7\u3046\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u5e74\u672b\u8abf\u6574\u306f\u3001\u901a\u5e3811\u6708\u4e0b\u65ec\u306b\u4f1a\u793e\u304c\u6e96\u5099\u3092\u59cb\u3081\u300112\u6708\u4e2d\u306b\u652f\u6255\u3046\u7d66\u4e0e\u3067\u5b9f\u65bd\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/strong>\u3082\u3057\u300112\u6708\u524d\u534a\u3067\u8ee2\u8077\u304c\u6c7a\u307e\u308a\u5373\u5165\u793e\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308c\u3070\u3001\u5e74\u672b\u8abf\u6574\u3092\u8ee2\u8077\u5148\u3067\u884c\u3046\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7d66\u4e0e\u306e\u7de0\u65e5\u3084\u652f\u6255\u65e5\u306f\u3001\u300c\u5f53\u6708\u7de0\u3081\u30fb\u5f53\u6708\u6255\u3044\u300d\u300c\u5f53\u6708\u7de0\u3081\u30fb\u7fcc\u6708\u6255\u3044\u300d\u306a\u3069\u3068\u4f1a\u793e\u306b\u3088\u3063\u3066\u3055\u307e\u3056\u307e\u3067\u3059\u3002\u307e\u305f\u3001\u5e74\u672b\u8abf\u6574\u3082\u300c12\u6708\u306b\u7d66\u4e0e\u306e\u652f\u7d66\u304c\u306a\u3044\u5f93\u696d\u54e1\u306b\u306f\u884c\u308f\u306a\u3044\u300d\u300c\u7fcc1\u6708\u306b\u7d66\u4e0e\u306e\u652f\u7d66\u304c\u3042\u308c\u3070\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308b\u300d\u306a\u3069\u3068\u3001\u4f1a\u793e\u306b\u3088\u3063\u3066\u5bfe\u5fdc\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u305712\u6708\u4e2d\u306b\u8ee2\u8077\u5148\u304c\u78ba\u5b9a\u3057\u305f\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u3082\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5fc5\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u5185\u306b\u8ee2\u8077\u5148\u304c\u78ba\u5b9a\u305b\u305a\u3001\u7fcc\u5e74\u3054\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u3067\u3082\u3001\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u91d1\u984d\u3092\u3082\u3068\u306b\u3001\u6240\u5f97\u984d\u3084\u5404\u7a2e\u63a7\u9664\u306e\u91d1\u984d\u306a\u3069\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u9000\u8077\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u4ea4\u4ed8\u3055\u308c\u305f\u969b\u306f\u3001\u5931\u304f\u3055\u306a\u3044\u3088\u3046\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n11\u6708\u9000\u8077\u306e\u5834\u5408\u3001\u8ee2\u8077\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u307b\u304b\u3001\u305d\u308c\u307e\u3067\u306b\u652f\u7d66\u3055\u308c\u305f\u7d66\u4e0e\u306e\u984d\u3084\u3001\u6700\u5f8c\u306b\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306a\u3069\u3082\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306e\u6761\u4ef6\u306b\u95a2\u308f\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30d1\u30fc\u30c8\u306711\u6708\u9000\u8077\u3057\u305f\u5834\u5408\u306f\uff1f<\/h3>\n<p><strong>\u6b63\u793e\u54e1\u3084\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3082\u30d5\u30eb\u30bf\u30a4\u30e0\u52e4\u52d9\u306a\u3069\u3067\u4e00\u5b9a\u306e\u53ce\u5165\u304c\u3042\u308b\u65b9\u306f\u3001\u5e74\u5185\u306b\u65b0\u305f\u306a\u52e4\u52d9\u5148\u304c\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u7fcc\u5e74\u306b\u78ba\u5b9a\u7533\u544a\u3092\u81ea\u5206\u3067\u884c\u3044\u307e\u3059\u3002<\/strong>\u3057\u304b\u3057\u3001\u4e00\u822c\u306e\u4f1a\u793e\u54e1\u306a\u3069\u3068\u6bd4\u3079\u3066\u53ce\u5165\u304c\u5c11\u306a\u3044\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5834\u5408\u306f\u3001\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3068\u3057\u3066\u50cd\u3044\u3066\u3044\u308b\u4eba\u304c11\u6708\u306b\u9000\u8077\u3057\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u5408\u81f4\u3059\u308b\u4eba\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5e74\u5185\u306b\u8ee2\u8077\u3059\u308b\u306a\u3069\u3001\u4ed6\u306e\u52e4\u52d9\u5148\u304b\u3089\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u898b\u8fbc\u307f\u304c\u306a\u3044<\/li>\n<li>\u5e74\u9593\u306e\u7d66\u4e0e\u306e\u7dcf\u984d\u304c103\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b<\/li>\n<\/ul>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2665.htm\" rel=\"noopener\" target=\"_blank\">No.2665\u3000\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u4ed6\u306b\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u3092\u3059\u308b\u4e88\u5b9a\u304c\u306a\u304f\u3001\u652f\u7d66\u3055\u308c\u305f\u7d66\u4e0e\u306e\u7dcf\u984d\u304c103\u4e07\u5186\u4ee5\u4e0b\u306711\u6708\u306b\u9000\u8077\u3057\u305f\u5834\u5408\u3001\u4f1a\u793e\u306e\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7d66\u4e0e\u306e\u7dcf\u984d\u304c103\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u3001\u5fd9\u3057\u3044\u6642\u671f\u306b\u591a\u304f\u50cd\u3044\u3066\u6708\u3005\u306e\u7d66\u4e0e\u304b\u3089\u6240\u5f97\u7a0e\u304c\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u305f\u3053\u3068\u304c\u3042\u308b\u5834\u5408\u3084\u3001\u9000\u8077\u5f8c\u306b\u3082\u3089\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u306e\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u6240\u5f97\u7a0e\u304c\u9084\u4ed8\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001<span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u5f8c\u306b\u4f1a\u793e\u304b\u3089\u3082\u3089\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u6bce\u6708\u306e\u7d66\u4e0e\u660e\u7d30\u306f\u3088\u304f\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<h3>\u524d\u8077\u306e\u7d66\u4e0e\u632f\u8fbc\u304c12\u6708\u652f\u7d66\u306e\u5834\u5408<\/h3>\n<p><strong>11\u6708\u9000\u8077\u306e\u4eba\u3067\u3001\u524d\u8077\u306e\u7d66\u4e0e\u632f\u8fbc\u304c12\u6708\u306b\u306a\u308b\u5834\u5408\u3067\u3082\u3001\u539f\u5247\u3067\u306f\u305d\u306e\u4f1a\u793e\u306e\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/strong>12\u6708\u4e2d\u306b\u8ee2\u8077\u3057\u3066\u3044\u308c\u3070\u65b0\u3057\u3044\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u3001\u5e74\u5185\u306b\u8ee2\u8077\u306e\u4e88\u5b9a\u304c\u306a\u3051\u308c\u3070\u7fcc\u5e74\u306b\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u9000\u8077\u8005\u3067\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u5408\u81f4\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>12\u6708\u306b\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u3092\u53d7\u3051\u305f\u3042\u3068\u306b\u9000\u8077\u3057\u305f\u4eba<\/li>\n<\/ul>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2665.htm\" rel=\"noopener\" target=\"_blank\">No.2665\u3000\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u3064\u307e\u308a\u300112\u670820\u65e5\u306b\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u652f\u6255\u304c\u3042\u308a\u300112\u670825\u65e5\u306b\u9000\u8077\u3057\u305f\u4eba\u306f\u3001\u300c12\u6708\u306b\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u7b49\u300d\u3092\u53d7\u3051\u53d6\u3063\u305f\u3042\u3068\u306b\u9000\u8077\u3057\u3066\u3044\u308b\u306e\u3067\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>11\u670830\u65e5\u306b\u9000\u8077\u3057\u300112\u670820\u65e5\u306b\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u4eba\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u5b9f\u52d9\u4e0a\u300111\u6708\u9000\u8077\u3067\u3082\u5e74\u9593\u7d66\u4e0e\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u51e6\u7406\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u9000\u8077\u6642\u306b\u306f\u5e74\u672b\u8abf\u6574\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u4f1a\u793e\u306b\u78ba\u8a8d\u3057\u3066\u307f\u308b\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>11\u6708\u9000\u8077\u3067\u306f\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u91cd\u8981<\/h2>\n<p>11\u6708\u9000\u8077\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3001\u305d\u308c\u3068\u3082\u78ba\u5b9a\u7533\u544a\u3092\u81ea\u5206\u3067\u884c\u3046\u306e\u304b\u306f\u3001\u5e74\u5185\u306e\u8ee2\u8077\u72b6\u6cc1\u6b21\u7b2c\u3067\u3059\u3002\u5e74\u5185\u306b\u65b0\u305f\u306a\u4f1a\u793e\u3067\u50cd\u304d\u59cb\u3081\u308c\u3070\u8ee2\u8077\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u304c\u3001\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u306f\u7fcc\u5e74\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u306b\u305b\u3088\u3001\u524d\u8077\u3067\u767a\u884c\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u6240\u5f97\u984d\u3084\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3068\u3057\u3066\u5fc5\u8981\u3067\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u6642\u306b\u53d7\u3051\u53d6\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3057\u3063\u304b\u308a\u3068\u91d1\u984d\u3092\u78ba\u8a8d\u3057\u3001\u5931\u304f\u3055\u306a\u3044\u3088\u3046\u5927\u5207\u306b\u4fdd\u7ba1\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span><strong>\u8ee2\u8077\u3084\u7d66\u4e0e\u652f\u7d66\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3088\u3063\u3066\u3001\u5e74\u672b\u8abf\u6574\u306e\u6271\u3044\u304c\u306f\u3063\u304d\u308a\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u62c5\u5f53\u8005\u306b\u78ba\u8a8d\u3057\u3066\u307f\u308b\u306e\u304c\u4e00\u756a\u3067\u3059\u3002<\/strong><\/p>\n    <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\" 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