{"id":52953,"date":"2022-04-22T09:54:34","date_gmt":"2022-04-22T00:54:34","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=52953"},"modified":"2025-12-05T15:18:50","modified_gmt":"2025-12-05T06:18:50","slug":"%e6%ba%90%e6%b3%89%e6%89%80%e5%be%97%e7%a8%8e%e3%81%a8%e3%81%af%ef%bc%9f%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%82%84%e7%b4%8d%e4%bb%98%e3%81%ae%e6%b3%a8%e6%84%8f%e7%82%b9%e3%82%82%e8%a7%a3%e8%aa%ac","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/52953\/","title":{"rendered":"\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u7d0d\u4ed8\u306e\u6ce8\u610f\u70b9\u3082\u89e3\u8aac\uff01"},"content":{"rendered":"<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u306b\u3088\u3063\u3066\u7d0d\u3081\u308b\u6240\u5f97\u7a0e\u3092\u6307\u3057\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3068\u540c\u3058\u3082\u306e\u3067\u3042\u308a\u3001\u7d66\u4e0e\u652f\u6255\u3044\u3092\u3059\u308b\u4e8b\u696d\u4e3b\u3084\u6cd5\u4eba\u306b\u3068\u3063\u3066\u306f\u3001\u7d0d\u4ed8\u3059\u308b\u3079\u304d\u91cd\u8981\u306a\u56fd\u7a0e\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u7533\u544a\u6240\u5f97\u7a0e\u306e\u9055\u3044\u3068\u3044\u3063\u305f\u57fa\u672c\u77e5\u8b58\u304b\u3089\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3001\u7d0d\u4ed8\u65b9\u6cd5\u3068\u3044\u3063\u305f\u4e00\u9023\u306e\u6d41\u308c\u3092\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\/9179\/?provider=pa_basic&provider_info=cv.52953.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\/07\/minibook_withholding_income_tax_simple_calculation_guide.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u6e90\u6cc9\u6240\u5f97\u7a0e \u304b\u3093\u305f\u3093\u8a08\u7b97\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u300d\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f \u308f\u304b\u308a\u3084\u3059\u304f\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>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u306b\u3088\u3063\u3066\u7d0d\u4ed8\u3059\u308b\u6240\u5f97\u7a0e\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3082\u3068\u3082\u3068\u6240\u5f97\u7a0e\u3068\u306f\u30011\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u9593\u306e\u30011\u5e74\u9593\u306e\u500b\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002\u3057\u304b\u30571\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u3092\u4e00\u62ec\u3067\u7d0d\u4ed8\u3059\u308b\u306e\u306f\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u7d66\u4e0e\u3084\u5831\u916c\u3092\u652f\u6255\u3046\u5834\u5408\u3001\u652f\u6255\u5143\u3067\u3042\u308b\u4f01\u696d\u30fb\u4e8b\u696d\u4e3b\u304c\u3001\u6240\u5f97\u7a0e\u3092\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u3001\u7d0d\u7a0e\u8005\u306e\u4ee3\u308f\u308a\u306b\u56fd\u306b\u7d0d\u3081\u307e\u3059\u3002\u3053\u308c\u3092\u3001\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u306b\u3088\u3063\u3066\u7d66\u4e0e\u30fb\u5831\u916c\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u56fd\u306b\u7d0d\u4ed8\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u6240\u5f97\u7a0e\u306e\u9055\u3044<\/h3>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\u5927\u67a0\u3067\u306f\u6240\u5f97\u7a0e\u3068\u540c\u3058\u3082\u306e\u3092\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306f\u3001\u53ce\u5165\u306e\u3042\u308b\u500b\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u30021\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u767a\u751f\u3057\u305f\u53ce\u5165\u306b\u5bfe\u3057\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002\u65e5\u672c\u3067\u306f\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u3092\u7528\u3044\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7a0e\u7387\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c\u591a\u304f\u306a\u308b\u307b\u3069\u6bb5\u968e\u7684\u306b\u9ad8\u304f\u306a\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><b>\u6240\u5f97\u7a0e\u3068\u3044\u3046\u3001\u53ce\u5165\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306e\u67a0\u7d44\u307f\u304c\u3042\u308a\u3001\u305d\u306e\u306a\u304b\u306b\u4f01\u696d\u304c\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u305f\u7a0e\u91d1\u3092\u500b\u4eba\u306b\u4ee3\u308f\u308a\u3001\u56fd\u306b\u524d\u3082\u3063\u3066\u7d0d\u7a0e\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/p>\n<h3>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u9055\u3044<\/h3>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u9650\u308a\u306a\u304f\u8fd1\u3044\u5206\u985e\u3068\u3057\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3068\u3044\u3046\u8a00\u8449\u304c\u3042\u308a\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306f\u3001\u305d\u306e\u540d\u306e\u901a\u308a\u6e90\u6cc9\u5fb4\u53ce\u306e\u969b\u306b\u7d0d\u4ed8\u3059\u308b\u7a0e\u91d1\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>2013\u5e741\u67081\u65e5\u304b\u30892037\u5e7412\u670831\u65e5\u307e\u3067\u306b\u751f\u3058\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u5e38\u306e\u6240\u5f97\u7a0e\u306b\u52a0\u3048\u3066\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u3001\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306b2.1\uff05\u3092\u304b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u901a\u5e38\u306e\u6240\u5f97\u7a0e\u7387\u304c10\uff05\u306e\u500b\u4eba\u306e\u5834\u5408\u300110.21\uff05\u3092\u304b\u3051\u305f\u3082\u306e\u304c\u6700\u7d42\u7684\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u984d\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<b>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u671f\u9593\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306b\u306f\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e2\u3064\u304c\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u3068\u8003\u3048\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/b><\/p>\n<p>\u306a\u304a\u3001\u56fd\u7a0e\u5e81\u3067\u306f\u6240\u5f97\u7a0e\u984d\u306b\u5fdc\u3058\u305f\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u7c21\u5358\u306b\u8a08\u7b97\u3067\u304d\u308b\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u3092\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2021\/02.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c4\u5e74\u5206\u3000\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u7533\u544a\u6240\u5f97\u7a0e\u306e\u9055\u3044<\/h3>\n<p>\u6240\u5f97\u7a0e\u306e\u5206\u985e\u3068\u3057\u3066\u3082\u30461\u3064\u3042\u3052\u3089\u308c\u308b\u306e\u304c\u3001\u7533\u544a\u6240\u5f97\u7a0e\u3067\u3059\u3002\u3053\u308c\u306f\u3001<b>\u7d66\u4e0e\u306e\u3088\u3046\u306b\u4f01\u696d\u304c\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u3068\u306f\u7570\u306a\u308a\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u7b49\u304c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306e\u969b\u306b\u500b\u4eba\u3067\u7d0d\u4ed8\u3059\u308b\u6240\u5f97\u7a0e\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/p>\n<p>\u7533\u544a\u6240\u5f97\u7a0e\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u3088\u3046\u306b\u300c1\u5e74\u9593\u306e\u6240\u5f97\u3092\u60f3\u5b9a\u3057\u3066\u6bce\u6708\u652f\u6255\u3046\u300d\u3068\u3044\u3046\u4ed5\u7d44\u307f\u3092\u53d6\u3063\u3066\u3044\u307e\u305b\u3093\u30021\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u6240\u5f97\u3092\u8a08\u7b97\u3057\u3001\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u3046\u3048\u3067\u7d0d\u3081\u308b\u3079\u304d\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u3053\u306e\u7533\u544a\u6240\u5f97\u7a0e\u3092\u78ba\u5b9a\u3055\u305b\u308b\u624b\u7d9a\u304d\u304c\u3001\u78ba\u5b9a\u7533\u544a\u3067\u3059\u3002<\/p>\n<p>\u3010\u6240\u5f97\u7a0e\u306e\u533a\u5206\u3011<br \/>\n\n<table id=\"tablepress-265\" class=\"tablepress tablepress-id-265 tbody-has-connected-cells\">\n<tbody>\n<tr class=\"row-1\">\n\t<td colspan=\"3\" class=\"column-1\"><center>\u6240\u5f97\u7a0e<\/center><\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td colspan=\"2\" class=\"column-1\"><center>\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/center><\/td><td rowspan=\"2\" class=\"column-3\"><center>\u7533\u544a\u6240\u5f97\u7a0e<br \/>\n\uff08\u6240\u5f97\u7a0e\uff06\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09<\/center><br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\"><center>\u6e90\u6cc9\u6240\u5f97\u7a0e<\/center><\/td><td class=\"column-2\"><center>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-265 from cache --><\/p>\n<h2>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u4f1a\u793e\u304c\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e00\u5b9a\u306e\u652f\u6255\u3044\u306b\u5bfe\u3057\u3066\u767a\u751f\u3057\u307e\u3059\u3002\u4ee3\u8868\u7684\u306a\u3082\u306e\u306b\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u307b\u304b\u306b\u696d\u52d9\u59d4\u8a17\u7b49\u3067\u5831\u916c\u3092\u652f\u6255\u3046\u5834\u5408\u306e\u300c\u652f\u6255\u5831\u916c\u300d\u3001\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u306a\u3069\u3078\u306e\u5831\u916c\u3082\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306b\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306f\u3001\u901a\u5e38\u3001\u56fd\u7a0e\u5e81\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3092\u3082\u3068\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306f\u300c\u6708\u984d\u300d\u300c\u65e5\u984d\u300d\u300c\u8cde\u4e0e\u300d\u306e3\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u652f\u6255\u3046\u7d66\u4e0e\u306e\u7a2e\u985e\u306b\u5408\u308f\u305b\u3066\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\u6708\u984d\u8868\uff1a\u6708\u3054\u3068\u306b\u652f\u6255\u3046\u3082\u306e\u3001\u534a\u6708\u300110\u65e5\u3054\u3068\u3001\u6708\u306e\u6574\u6570\u500d\u306e\u671f\u9593\u3054\u3068\u306b\u652f\u6255\u3046\u3082\u306e<\/li>\n<li>\u65e5\u984d\u8868\uff1a\u65e5\u96c7\u8cc3\u91d1\u3001\uff08\u65e5\u96c7\u8cc3\u91d1\u3092\u9664\u304f\uff09\u6bce\u65e5\u652f\u6255\u3046\u3082\u306e\u3001\u9031\u3054\u3068\u306b\u652f\u6255\u3046\u3082\u306e\u3001\u65e5\u5272\u3067\u652f\u6255\u3046\u3082\u306e<\/li>\n<\/ul>\n<p>\u7a0e\u984d\u8868\u3067\u306f\u3001\u652f\u6255\u3063\u305f\u7d66\u4e0e\u304b\u3089\u5065\u5eb7\u4fdd\u967a\u6599\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u6599\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1932\/\" data-internallinksmanager029f6b8e52c=\"513\" title=\"\u4ecb\u8b77\u4fdd\u967a\u6599\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/a>\u306e\u5408\u8a08\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306e\u533a\u5206\u3068\u6276\u990a\u4eba\u6570\u3092\u8868\u306b\u5f53\u3066\u306f\u3081\u308c\u3070\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u7c21\u5358\u306b\u8a08\u7b97\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u7d66\u4e0e\u652f\u6255\u3044\u30922\u7b87\u6240\u304b\u3089\u53d7\u3051\u3066\u3044\u308b\u306a\u3069\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u304c\u306a\u3044\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u306f\u3001\u4e59\u6b04\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2021\/02.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c4\u5e74\u5206\u3000\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5831\u916c\u306a\u3069\u306b\u304b\u304b\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e<\/h3>\n<p><b>\u4f1a\u793e\u3068\u96c7\u7528\u95a2\u4fc2\u306b\u306a\u3044\u4eba\u306b\u652f\u6255\u3046\u5831\u916c\u306b\u3082\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/b>\u3053\u308c\u3092\u300c\u652f\u6255\u5831\u916c\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u652f\u6255\u5831\u916c\u306b\u3042\u3066\u306f\u307e\u308b\u3082\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<blockquote><p>\u30a4\u3000\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599\u306a\u3069<br \/>\n\u305f\u3060\u3057\u3001\u61f8\u8cde\u5fdc\u52df\u4f5c\u54c1\u7b49\u306e\u5165\u9078\u8005\u306b\u652f\u6255\u3046\u8cde\u91d1\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u4eba\u306b\u5bfe\u3057\u30661\u56de\u306b\u652f\u6255\u3046\u91d1\u984d\u304c5\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u3057\u306a\u304f\u3066\u3082\u3088\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30ed\u3000\u5f01\u8b77\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3001\u53f8\u6cd5\u66f8\u58eb\u7b49\u306e\u7279\u5b9a\u306e\u8cc7\u683c\u3092\u6301\u3064\u4eba\u306a\u3069\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1<\/p>\n<p>\u30cf\u3000\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u652f\u6255\u57fa\u91d1\u304c\u652f\u6255\u3046\u8a3a\u7642\u5831\u916c<\/p>\n<p>\u30cb\u3000\u30d7\u30ed\u91ce\u7403\u9078\u624b\u3001\u30d7\u30ed\u30b5\u30c3\u30ab\u30fc\u306e\u9078\u624b\u3001\u30d7\u30ed\u30c6\u30cb\u30b9\u306e\u9078\u624b\u3001\u30e2\u30c7\u30eb\u3084\u5916\u4ea4\u54e1\u306a\u3069\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1<\/p>\n<p>\u30db\u3000\u6620\u753b\u3001\u6f14\u5287\u305d\u306e\u4ed6\u82b8\u80fd\uff08\u97f3\u697d\u3001\u821e\u8e0a\u3001\u6f2b\u624d\u7b49\uff09\u3001\u30c6\u30ec\u30d3\u30b8\u30e7\u30f3\u653e\u9001\u7b49\u306e\u51fa\u6f14\u7b49\u306e\u5831\u916c\u30fb\u6599\u91d1\u3084\u82b8\u80fd\u30d7\u30ed\u30c0\u30af\u30b7\u30e7\u30f3\u3092\u55b6\u3080\u500b\u4eba\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1<\/p>\n<p>\u30d8\u3000\u30db\u30c6\u30eb\u3001\u65c5\u9928\u306a\u3069\u3067\u884c\u308f\u308c\u308b\u5bb4\u4f1a\u7b49\u306b\u304a\u3044\u3066\u3001\u5ba2\u306b\u5bfe\u3057\u3066\u63a5\u5f85\u7b49\u3092\u884c\u3046\u3053\u3068\u3092\u696d\u52d9\u3068\u3059\u308b\u3044\u308f\u3086\u308b\u30d0\u30f3\u30b1\u30c3\u30c8\u30db\u30b9\u30c6\u30b9\u30fb\u30b3\u30f3\u30d1\u30cb\u30aa\u30f3\u3084\u30d0\u30fc\u3001\u30ad\u30e3\u30d0\u30ec\u30fc\u306a\u3069\u306b\u52e4\u3081\u308b\u30db\u30b9\u30c6\u30b9\u306a\u3069\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1<\/p>\n<p>\u30c8\u3000\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306e\u5951\u7d04\u91d1\u306a\u3069\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u7d04\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4e00\u6642\u306b\u652f\u6255\u3046\u5951\u7d04\u91d1<\/p>\n<p>\u30c1\u3000\u5e83\u544a\u5ba3\u4f1d\u306e\u305f\u3081\u306e\u8cde\u91d1\u3084\u99ac\u4e3b\u306b\u652f\u6255\u3046\u7af6\u99ac\u306e\u8cde\u91d1<\/p><\/blockquote>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2792.htm\" target=\"_blank\" rel=\"noopener\">No.2792\u3000\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u5831\u916c\u30fb\u6599\u91d1\u7b49\u3068\u306f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>100\u4e07\u5186\u4ee5\u4e0b\u306e\u5831\u916c\u306b\u3064\u3044\u3066\u306f\u3001\u652f\u6255\u3044\u91d1\u984d\u306e10.21\uff05\u3001100\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u5831\u916c\u306b\u306f\u300120.42\uff05\u3092\u304b\u3051\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h3>\u96fb\u5b50\u8a08\u7b97\u6a5f\u306e\u7279\u4f8b<\/h3>\n<p><b>\u901a\u5e38\u306f\u7a0e\u984d\u8868\u3092\u3082\u3068\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u304c\u3001\u7d66\u4e0e\u8a08\u7b97\u3092\u96fb\u5b50\u8a08\u7b97\u6a5f\u306a\u3069\u3092\u7528\u3044\u3066\u51e6\u7406\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6708\u984d\u8868\u7532\u6b04\uff08\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u5f93\u696d\u54e1\uff09\u306b\u9650\u3063\u3066\u306f\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u8a08\u7b97\u3067\u304d\u308b\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/p>\n<h3>1\uff0e\u975e\u8ab2\u7a0e\u306e\u624b\u5f53\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5dee\u3057\u5f15\u304d\u3001\u305d\u306e\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u307e\u305a\u306f\u3058\u3081\u306b\u3001\u305d\u306e\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u305d\u306e\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u5f62\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\"><strong>\u305d\u306e\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u984d\uff1d\u7dcf\u652f\u7d66\u984d\uff08\u57fa\u672c\u7d66\uff0b\u6b8b\u696d\u4ee3\uff0b\u5404\u7a2e\u624b\u5f53\uff09\u30fc<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u306e\u624b\u5f53\u30fc\u5404\u7a2e\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d<\/strong><\/div>\n<h3>2\uff0e\u975e\u8ab2\u7a0e\u306e\u624b\u5f53\u3084\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304d\u3001\u7d66\u4e0e\u6240\u5f97\u3092\u7b97\u51fa\u3059\u308b<\/h3>\n<p>\u6b21\u306b\u30011\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u3082\u3068\u306b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u306e\u91d1\u984d\u3092\u7b2c1\u8868\u304b\u3089\u7b97\u51fa\u3057\u3001\u7d66\u4e0e\u6240\u5f97\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u306f\u4ee5\u4e0b\u306e\u5f62\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\"><strong>\u7d66\u4e0e\u6240\u5f97\uff1d\u7dcf\u652f\u7d66\u984d\uff08\u57fa\u672c\u7d66\uff0b\u6b8b\u696d\u4ee3\uff0b\u5404\u7a2e\u624b\u5f53\uff09\u30fc\u975e\u8ab2\u7a0e\u306e\u624b\u5f53\u30fc\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/strong><\/div>\n<h4>\u975e\u8ab2\u7a0e\u306e\u624b\u5f53\u3068\u306f<\/h4>\n<p>\u7d66\u4e0e\u6240\u5f97\u3068\u3044\u3063\u3066\u3082\u3001\u4f1a\u793e\u304c\u652f\u7d66\u3059\u308b\u57fa\u672c\u7d66\u3084\u624b\u5f53\u304c\u3059\u3079\u3066\u5bfe\u8c61\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u793e\u304c\u652f\u7d66\u3059\u308b\u624b\u5f53\u306e\u306a\u304b\u306b\u306f\u3001\u4f8b\u5916\u3068\u3057\u3066\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u624b\u5f53\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u975e\u8ab2\u7a0e\u306e\u624b\u5f53\u306e\u4f8b\u3011<\/p>\n<ul>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\u306e\u3046\u3061\u3001\u4e00\u5b9a\u91d1\u984d\u4ee5\u4e0b\u306e\u3082\u306e<\/li>\n<li>\u8ee2\u52e4\u3084\u51fa\u5f35\u306a\u3069\u306e\u305f\u3081\u306e\u65c5\u8cbb\u306e\u3046\u3061\u3001\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e<\/li>\n<li>\u5bbf\u76f4\u3084\u65e5\u76f4\u306e\u624b\u5f53\u306e\u3046\u3061\u3001\u4e00\u5b9a\u91d1\u984d\u4ee5\u4e0b\u306e\u3082\u306e<\/li>\n<\/ul>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2508.htm\" target=\"_blank\" rel=\"noopener\">No.2508\u3000\u7d66\u4e0e\u6240\u5f97\u3068\u306a\u308b\u3082\u306e\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u901a\u52e4\u624b\u5f53\u306f\u96fb\u8eca\u3084\u30de\u30a4\u30ab\u30fc\u3068\u3044\u3063\u305f\u901a\u52e4\u65b9\u6cd5\u306b\u3088\u3063\u3066\u975e\u8ab2\u7a0e\u306b\u3067\u304d\u308b\u9650\u5ea6\u984d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3067\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u6761\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h4>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f<\/h4>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\u3001\u4f1a\u793e\u52e4\u3081\u3067\u3042\u308b\u4eba\u3005\u306e\u300c\u7d4c\u8cbb\u300d\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002\u53ce\u5165\u306b\u5408\u308f\u305b\u3066\u63a7\u9664\u3067\u304d\u308b\u91d1\u984d\u304c\u6c7a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u6240\u5f97\u7a0e\u3092\u7b97\u51fa\u3059\u308b\u524d\u306b\u53ce\u5165\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u96fb\u5b50\u8a08\u7b97\u6a5f\u306e\u7279\u4f8b\u3067\u306f\u3001\u5225\u88681\u306b\u5b9a\u3081\u308b\u8868\u3092\u7528\u3044\u3066\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-52964\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/image1-3.png\" alt=\"\u7d66\u4e0e\u7b49\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u96fb\u7b97\u6a5f\u8a08\u7b97\u306e\u7279\u4f8b\u7b49\" width=\"937\" height=\"414\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/image1-3.png 937w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/image1-3-300x133.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/image1-3-768x339.png 768w\" sizes=\"auto, (max-width: 937px) 100vw, 937px\" \/><br \/>\n\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/aramashi2021\/pdf\/16.pdf\" target=\"_blank\" rel=\"noopener\">P355\u3000\u7d66\u4e0e\u7b49\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u96fb\u7b97\u6a5f\u8a08\u7b97\u306e\u7279\u4f8b\u7b49\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>3\uff0e\u914d\u5076\u8005\u63a7\u9664\u3001\u6276\u990a\u63a7\u9664\u3001\u57fa\u790e\u63a7\u9664\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u540c\u69d8\u306b\u3001\u5225\u8868\u3092\u7528\u3044\u3066<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u3001\u6276\u990a\u63a7\u9664\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u306e\u984d\u3092\u7b97\u51fa\u3057\u3001\u5404\u7a2e\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u3068\u3068\u3082\u306b\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002\u305d\u308c\u306b\u3088\u308a\u3001\u305d\u306e\u6708\u306e\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\"><strong>\u305d\u306e\u6708\u306e\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\uff1d\u7d66\u4e0e\u6240\u5f97\u30fc\u5404\u7a2e\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u30fc\u914d\u5076\u8005\u63a7\u9664\u30fc\u6276\u990a\u63a7\u9664\u30fc\u57fa\u790e\u63a7\u9664\u306e\u984d<\/strong><\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-52965\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/image3-3.png\" alt=\"\u7d66\u4e0e\u7b49\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u96fb\u7b97\u6a5f\u8a08\u7b97\u306e\u7279\u4f8b\u7b49\u30fb\u7b2c2\u8868\/\u7b2c3\u8868\" width=\"918\" height=\"501\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/image3-3.png 918w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/image3-3-300x164.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/image3-3-768x419.png 768w\" sizes=\"auto, (max-width: 918px) 100vw, 918px\" \/><br \/>\n\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/aramashi2021\/pdf\/16.pdf\" target=\"_blank\" rel=\"noopener\">P355\u3000\u7d66\u4e0e\u7b49\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u96fb\u7b97\u6a5f\u8a08\u7b97\u306e\u7279\u4f8b\u7b49\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>4\uff0e\u7d66\u4e0e\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u7b97\u51fa\u3057\u305f\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u3092\u3082\u3068\u306b\u3001\u88684\u3092\u53c2\u7167\u3057\u3066\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-52966\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/image2-3.png\" alt=\"\u7d66\u4e0e\u7b49\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u96fb\u7b97\u6a5f\u8a08\u7b97\u306e\u7279\u4f8b\u7b49\u30fb\u7b2c4\u8868\" width=\"876\" height=\"360\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/image2-3.png 876w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/image2-3-300x123.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/image2-3-768x316.png 768w\" sizes=\"auto, (max-width: 876px) 100vw, 876px\" \/><br \/>\n\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/aramashi2021\/pdf\/16.pdf\" target=\"_blank\" rel=\"noopener\">P356\u3000\u7d66\u4e0e\u7b49\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u96fb\u7b97\u6a5f\u8a08\u7b97\u306e\u7279\u4f8b\u7b49\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u6708\u306e\u3001\u7fcc\u6708\u306e10\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u3001\u7d66\u4e0e\u652f\u6255\u3044\u304c\u6708\u521d\u304b\u6708\u672b\u304b\u306b\u9650\u3089\u305a\u3001\u304b\u306a\u3089\u305a\u7d0d\u4ed8\u671f\u9650\u306f\u300c\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u7fcc\u670810\u65e5\u300d\u3068\u306a\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u5148\u306f\u3001\u4e8b\u52d9\u6240\u3092\u7ba1\u8f44\u3057\u3066\u3044\u308b\u7a0e\u52d9\u7f72\u3067\u3059\u3002\u7d0d\u4ed8\u65b9\u6cd5\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2002\/\" data-internallinksmanager029f6b8e52c=\"238\" title=\"e-Tax\">e-Tax<\/a>\u306b\u3088\u308b\u96fb\u5b50\u7d0d\u4ed8\u304b\u3001\u6700\u5bc4\u308a\u306e\u91d1\u878d\u6a5f\u95a2\u3082\u3057\u304f\u306f\u7a0e\u52d9\u7f72\u7a93\u53e3\u3067\u306e\u7d0d\u4ed8\u304c\u53ef\u80fd\u3067\u3059\u3002\u96fb\u5b50\u7d0d\u4ed8\u306e\u5834\u5408\u306f\u3001\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3001\u30b3\u30f3\u30d3\u30cb\u6255\u3044\u306e\u9078\u629e\u80a2\u304c\u3042\u308a\u307e\u3059\u3002\u7d0d\u4ed8\u306e\u969b\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2798\/\" data-internallinksmanager029f6b8e52c=\"536\" title=\"\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\">\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/a>\u306e\u4f5c\u6210\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/keisansho\/01.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09\u306e\u8a18\u8f09\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"http:\/\/\u96fb\u5b50\u7d0d\u7a0e | \u3010e-Tax\u3011\u56fd\u7a0e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u7d0d\u7a0e | \u3010e-Tax\u3011\u56fd\u7a0e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0<\/a><\/p>\n<p>\u306a\u304a\u3001\u7279\u4f8b\u3068\u3057\u3066\u5e38\u6642\u96c7\u7528\u306e\u5f93\u696d\u54e1\u304c10\u4eba\u672a\u6e80\u306e\u4f01\u696d\u306f\u3001\u5e742\u56de\u3001\u534a\u5e74\u5206\u3092\u307e\u3068\u3081\u3066\u7d0d\u4ed8\u3059\u308b\u7279\u4f8b\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2505.htm#:~:text=%E6%BA%90%E6%B3%89%E5%BE%B4%E5%8F%8E%E3%81%97%E3%81%9F%E6%89%80%E5%BE%97%E7%A8%8E%E5%8F%8A%E3%81%B3,%E3%81%AA%E3%81%91%E3%82%8C%E3%81%B0%E3%81%AA%E3%82%8A%E3%81%BE%E3%81%9B%E3%82%93%E3%80%82\" target=\"_blank\" rel=\"noopener\">No.2505\u2003\u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u3068\u7d0d\u671f\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u6cd5\u4eba\u306e\u7acb\u5834\u3068\u3057\u3066\u6ce8\u610f\u3059\u308b\u3053\u3068<\/h2>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u7fa9\u52d9\u3092\u8ca0\u3046\u6cd5\u4eba\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u984d\u306b\u9593\u9055\u3044\u304c\u306a\u3044\u3088\u3046\u3001\u6ce8\u610f\u3057\u3066\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u30fb\u7d0d\u4ed8\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u4ee5\u4e0b\u306b\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u975e\u8ab2\u7a0e\u9805\u76ee\u306e\u9650\u5ea6\u984d\u304c\u9069\u6b63\u304b\u3069\u3046\u304b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u969b\u3001\u901a\u52e4\u624b\u5f53\u3084\u51fa\u5f35\u624b\u5f53\u306a\u3069\u4e00\u90e8\u306e\u624b\u5f53\u306f\u300c\u975e\u8ab2\u7a0e\u300d\u3068\u3057\u3066\u53ce\u5165\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u975e\u8ab2\u7a0e\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u624b\u5f53\u3067\u3042\u3063\u3066\u3082\u305d\u306e\u5168\u3066\u304c\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u9664\u5916\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u901a\u52e4\u624b\u5f53\u3067\u306f\u81ea\u5bb6\u7528\u8eca\u3084\u96fb\u8eca\u306a\u3069\u3001\u901a\u52e4\u65b9\u6cd5\u306b\u3088\u3063\u3066\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u9650\u5ea6\u984d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3010\u30de\u30a4\u30ab\u30fc\u306a\u3069\u3067\u901a\u52e4\u3057\u3066\u3044\u308b\u4eba\u306e\u975e\u8ab2\u7a0e\u3068\u306a\u308b1\u304b\u6708\u5f53\u305f\u308a\u306e\u9650\u5ea6\u984d\u306e\u8868\u3011<br \/>\n\n<table id=\"tablepress-266\" class=\"tablepress tablepress-id-266\">\n<tbody>\n<tr class=\"row-1\">\n\t<td class=\"column-1\">\u7247\u9053\u306e\u901a\u52e4\u8ddd\u96e2<\/td><td class=\"column-2\">1\u304b\u6708\u5f53\u305f\u308a\u306e\u9650\u5ea6\u984d<\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">2\u30ad\u30ed\u30e1\u30fc\u30c8\u30eb\u672a\u6e80<\/td><td class=\"column-2\">\uff08\u5168\u984d\u8ab2\u7a0e\uff09<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">2\u30ad\u30ed\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a10\u30ad\u30ed\u30e1\u30fc\u30c8\u30eb\u672a\u6e80<\/td><td class=\"column-2\">4,200\u5186<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">10\u30ad\u30ed\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a15\u30ad\u30ed\u30e1\u30fc\u30c8\u30eb\u672a\u6e80<\/td><td class=\"column-2\">7,100\u5186<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">15\u30ad\u30ed\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a25\u30ad\u30ed\u30e1\u30fc\u30c8\u30eb\u672a\u6e80<\/td><td class=\"column-2\">12,900\u5186<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">25\u30ad\u30ed\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a35\u30ad\u30ed\u30e1\u30fc\u30c8\u30eb\u672a\u6e80<\/td><td class=\"column-2\">18,700\u5186<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">35\u30ad\u30ed\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a45\u30ad\u30ed\u30e1\u30fc\u30c8\u30eb\u672a\u6e80<\/td><td class=\"column-2\">24,400\u5186<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">45\u30ad\u30ed\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a55\u30ad\u30ed\u30e1\u30fc\u30c8\u30eb\u672a\u6e80<\/td><td class=\"column-2\">28,000\u5186<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-1\">55\u30ad\u30ed\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a<\/td><td class=\"column-2\">31,600\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-266 from cache --><br \/>\n\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2585.htm\" target=\"_blank\" rel=\"noopener\">No.2585\u3000\u30de\u30a4\u30ab\u30fc\u30fb\u81ea\u8ee2\u8eca\u901a\u52e4\u8005\u306e\u901a\u52e4\u624b\u5f53\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u3053\u3046\u3057\u305f\u898f\u5b9a\u306e\u7bc4\u56f2\u3067\u6b63\u3057\u304f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u81ea\u793e\u3067\u306e\u5bfe\u5fdc\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u5f93\u696d\u54e1\u304c\u6b63\u3057\u3044\u901a\u52e4\u7d4c\u8def\u3092\u7533\u544a\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3082\u3001\u9069\u5207\u306a\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u306f\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<h3>\u652f\u6255\u5831\u916c\u306e\u629c\u3051\u6f0f\u308c\u306f\u306a\u3044\u304b<\/h3>\n<p>\u5148\u306b\u8aac\u660e\u3057\u305f\u3068\u304a\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u7d66\u4e0e\u652f\u6255\u3044\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<b>\u696d\u52d9\u59d4\u8a17\u3067\u652f\u6255\u3044\u3092\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u5bfe\u3059\u308b\u5831\u916c\u306a\u3069\u3001\u7d66\u4e0e\u3067\u306f\u306a\u3044\u652f\u6255\u3044\u306b\u5bfe\u3057\u3066\u3082\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u3079\u304d\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/p>\n<h3>\u975e\u5c45\u4f4f\u8005\u3078\u306e\u7d66\u4e0e\u30fb\u652f\u6255\u5831\u916c\u306e\u6e90\u6cc9\u5fb4\u53ce\u3068\u8a08\u7b97<\/h3>\n<p><b>\u975e\u5c45\u4f4f\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u56fd\u5185\u3067\u5f79\u52d9\u3092\u63d0\u4f9b\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u7d66\u4e0e\u3084\u652f\u6255\u5831\u916c\u306b\u6e90\u6cc9\u5fb4\u53ce\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/b>\u305d\u306e\u969b\u3001\u7a0e\u7387\u306f\u652f\u6255\u306e\u533a\u5206\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u901a\u5e38\u3067\u3042\u308c\u307010.21\uff05\u3067\u8a08\u7b97\u3055\u308c\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u3067\u3042\u3063\u3066\u3082\u3001\u652f\u6255\u5148\u304c\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408\u306f20.42\uff05\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u8fd1\u5e74\u3067\u306f\u3001\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306e\u63a8\u9032\u306b\u3088\u308a\u3001\u56fd\u5916\u306b\u5c45\u4f4f\u3059\u308b\u4eba\u3005\u3068\u4ed5\u4e8b\u3092\u3059\u308b\u4f01\u696d\u3082\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u7d66\u4e0e\u3084\u5831\u916c\u3092\u652f\u6255\u3046\u76f8\u624b\u3001\u696d\u52d9\u5185\u5bb9\u3001\u652f\u6255\u306e\u533a\u5206\u306b\u3088\u3063\u3066\u6e90\u6cc9\u5fb4\u53ce\u3092\u3059\u308b\u3079\u304d\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u65e5\u672c\u3068\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u56fd\u3067\u3001\u5f53\u8a72\u975e\u5c45\u4f4f\u8005\u304c\u7d0d\u7a0e\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u65e5\u672c\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u304c\u514d\u9664\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2884.htm\" target=\"_blank\" 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