{"id":53029,"date":"2022-04-22T14:52:12","date_gmt":"2022-04-22T05:52:12","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=53029"},"modified":"2026-01-28T18:13:32","modified_gmt":"2026-01-28T09:13:32","slug":"%e6%89%80%e5%be%97%e7%a8%8e%e3%81%ae%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%81%a8%e3%81%af%ef%bc%9f%e6%ba%90%e6%b3%89%e6%89%80%e5%be%97%e7%a8%8e%e3%82%84%e6%9c%88%e9%a1%8d%e8%a1%a8%e3%81%ae%e8%a6%8b","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/53029\/","title":{"rendered":"\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u306f\uff1f\u6e90\u6cc9\u5fb4\u53ce\u306e\u7b97\u51fa\u3084\u7d0d\u4ed8\u624b\u7d9a\u304d\u3082\u89e3\u8aac"},"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\/48541\/?provider=pa_basic&provider_info=cv.53029.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>\u6240\u5f97\u7a0e\u306f\u500b\u4eba\u306e\u53ce\u5165\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u304c\u3001\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306f\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\uff09\u3055\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u8907\u96d1\u306b\u306a\u308a\u304c\u3061\u306a\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u3001\u300c\u5e74\u9593\u306e\u7a0e\u984d\u6c7a\u5b9a\u300d\u3068\u300c\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u300d\u3068\u3044\u30462\u3064\u306e\u8996\u70b9\u306b\u6574\u7406\u3057\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002 \u5b9f\u969b\u306e\u7a0e\u984d\u8868\u3092\u7528\u3044\u305f\u7b97\u51fa\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3084\u7d0d\u4ed8\u66f8\u306e\u6b63\u3057\u3044\u66f8\u304d\u65b9\u3001\u3055\u3089\u306b\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3068<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306e\u5f79\u5272\u306e\u9055\u3044\u307e\u3067\u3001\u5b9f\u52d9\u3067\u8ff7\u3044\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u7db2\u7f85\u3057\u307e\u3057\u305f\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\/6641\/?provider=pa_basic&provider_info=cv.53029.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\/04\/minibook_income_tax_simple_calculation_table.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>\u6240\u5f97\u7a0e \u7c21\u5358\u8a08\u7b97\u8868<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u6240\u5f97\u7a0e \u8a08\u7b97\u8868\u300d\u300c\u6240\u5f97\u7a0e \u8a08\u7b97 \u6708\u984d\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\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>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306f\u3001\u53d7\u3051\u53d6\u3063\u305f\u53ce\u5165\u5168\u984d\u306b\u304b\u304b\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u53ce\u5165\u304b\u3089\u300c\u7d4c\u8cbb\u300d\u3084\u300c\u500b\u4eba\u306e\u4e8b\u60c5\uff08\u6276\u990a\u306a\u3069\uff09\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u53ce\u5165\u91d1\u984d \uff0d <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>\uff08\u7d4c\u8cbb\uff09 \uff1d \u7d66\u4e0e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a><\/strong><\/li>\n<li><strong>\u7d66\u4e0e\u6240\u5f97\u91d1\u984d \uff0d \u6240\u5f97\u63a7\u9664 \uff1d <a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u91d1\u984d<\/strong><\/li>\n<li><strong>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d \u00d7 \u7a0e\u7387 \uff0d \u63a7\u9664\u984d \uff1d \u7b97\u51fa\u6240\u5f97\u7a0e\u984d<\/strong><\/li>\n<li><strong>\u7b97\u51fa\u6240\u5f97\u7a0e\u984d \uff0d <a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-internallinksmanager029f6b8e52c=\"578\" title=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/a>\u7b49\uff09 \uff1d \u57fa\u6e96\u6240\u5f97\u7a0e\u984d<\/strong><\/li>\n<li><strong>\u57fa\u6e96\u6240\u5f97\u7a0e\u984d \u00d7 1.021\uff08\u5fa9\u8208\u7a0e\uff09 \uff1d \u7d0d\u4ed8\u3059\u3079\u304d\u6240\u5f97\u7a0e\u984d<\/strong><\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u4e0a\u8a185\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u6cbf\u3063\u3066\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u6240\u5f97\u300d\u3084\u300c\u5404\u7a2e\u63a7\u9664\u300d\u304c\u3069\u3053\u3067\u8a08\u7b97\u306b\u95a2\u308f\u3063\u3066\u304f\u308b\u306e\u304b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>1. \u6240\u5f97\u306e\u8a08\u7b97\uff08\u53ce\u5165\uff0d\u975e\u8ab2\u7a0e\uff0d\u7d4c\u8cbb\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u306f\u3058\u3081\u306b\u3001\u53ce\u5165\u91d1\u984d\u304b\u3089\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff08\u4f1a\u793e\u54e1\u306e\u7d4c\u8cbb\uff09\u300d\u3092\u5f15\u3044\u3066\u3001\u300c\u6240\u5f97\u91d1\u984d\u300d\u3092\u5272\u308a\u51fa\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u969b\u3001\u53ce\u5165\u306e\u4e2d\u306b\u306f\u305d\u3082\u305d\u3082\u300c\u7a0e\u91d1\u8a08\u7b97\u306b\u542b\u3081\u306a\u304f\u3066\u826f\u3044\u3082\u306e\uff08\u975e\u8ab2\u7a0e\u6240\u5f97\uff09\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u8a08\u7b97\u306e\u30b9\u30bf\u30fc\u30c8\u5730\u70b9\u3067\u9664\u5916\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u975e\u8ab2\u7a0e\u306e\u624b\u5f53\u306e\u4f8b\u3011<\/strong><\/p>\n<blockquote><p>(1)\u3000<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<br \/>\n(2)\u3000\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<br \/>\n(3)\u3000\u5bbf\u76f4\u3084\u65e5\u76f4\u306e\u624b\u5f53\u306e\u3046\u3061\u3001\u4e00\u5b9a\u91d1\u984d\u4ee5\u4e0b\u306e\u3082\u306e<\/p>\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><\/p><\/blockquote>\n<p>\u75c5\u6c17\u7642\u990a\u4e2d\u306e\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1895\/\" data-internallinksmanager029f6b8e52c=\"537\" title=\"\u50b7\u75c5\u624b\u5f53\">\u50b7\u75c5\u624b\u5f53<\/a>\u91d1\u300d\u3084\u300c\u80b2\u5150\u4f11\u696d\u7d66\u4ed8\u91d1\u300d\u3001\u8ca1\u5f62\u8caf\u84c4\u3084NISA\u306e\u5229\u5b50\u306a\u3069\u3082\u975e\u8ab2\u7a0e\u3067\u3059\u3002\u3053\u308c\u3089\u3092\u9664\u5916\u3057\u305f\u53ce\u5165\u304b\u3089\u3001\u4ee5\u4e0b\u306e\u8868\u306b\u57fa\u3065\u3044\u3066\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u300d\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u25bc \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306e\u901f\u7b97\u8868\uff08\u4ee4\u548c2\u5e74\u5206\u4ee5\u964d\uff09<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\uff08\u5e74\u53ce\uff09<\/th>\n<th>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">190\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">65\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">190\u4e07\u5186\u8d85 360\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 30% + 8\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">360\u4e07\u5186\u8d85 660\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 20% + 44\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">660\u4e07\u5186\u8d85 850\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 10% + 110\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">850\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">195\u4e07\u5186\uff08\u4e0a\u9650\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" target=\"_blank\" rel=\"noopener\">No.1410\u2003\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>2. \u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\uff08\u6240\u5f97\uff0d\u6240\u5f97\u63a7\u9664\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u91d1\u984d\u304c\u51fa\u305f\u3089\u3001\u305d\u3053\u304b\u3089\u500b\u4eba\u306e\u4e8b\u60c5\u306b\u5408\u308f\u305b\u305f\u300c\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u300d\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u3001<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>\u306a\u3069\u3001\u5408\u8a0815\u7a2e\u985e\uff082025\u5e7412\u6708\u3088\u308a\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u304c\u52a0\u308f\u308a16\u7a2e\u985e\uff09\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53ce\u5165\u304c\u540c\u3058\u3067\u3082\u3001\u300c\u72ec\u8eab\u304b\u30fb\u5bb6\u65cf\u304c\u3044\u308b\u304b\u300d\u300c\u3072\u3068\u308a\u89aa\u304b\u300d\u306a\u3069\u306b\u3088\u3063\u3066\u7a0e\u3092\u8ca0\u62c5\u3067\u304d\u308b\u80fd\u529b\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u3046\u3057\u305f\u500b\u4eba\u306e\u72b6\u6cc1\u3092\u9451\u307f\u3066\u3001\u7a0e\u8ca0\u62c5\u3092\u8efd\u304f\u3059\u308b\u305f\u3081\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u304c\u6240\u5f97\u63a7\u9664\u3067\u3059\u3002\uff08\u4f8b\uff1a\u57fa\u790e\u63a7\u9664\u306f\u6700\u592795\u4e07\u5186\u3001\u3072\u3068\u308a\u89aa\u63a7\u9664\u306f35\u4e07\u5186\u306a\u3069\uff09\u3002<\/p>\n<p>\u5404\u7a2e\u63a7\u9664\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\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\/39329\/\" data-lkc-id=\"53\" 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\">\u6240\u5f97\u63a7\u9664\u306e\u7a2e\u985e\u3068\u305d\u308c\u305e\u308c\u306e\u5bfe\u8c61\u8005\u3001\u91d1\u984d\u3001\u8a08\u7b97\u65b9\u6cd5\u3068\u306f\uff1f<\/div><div class=\"lkc-excerpt\">\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u30011\u5e74\u9593\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u4e00\u5b9a\u984d\u3092\u5dee\u3057\u5f15\u3051\u308b\u6240\u5f97\u63a7\u9664\u3002\u3082\u3057\u7533\u8acb\u3067\u304d\u308b\u6240\u5f97\u63a7\u9664\u304c\u3042\u308c\u3070\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002\u4eca\u56de\u306f\u3001\u6240\u5f97\u63a7\u9664\u3068\u306f\u4f55\u304b\uff1f\u6240\u5f97\u63a7\u9664\u306e\u7a2e\u985e\u3084\u63a7\u9664\u3067\u304d\u308b\u91d1\u984d\u3001\u8a66\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306a\u3069\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u4eba\u6c17\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\uff08\u7121\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\uff09 \t\u6240\u5f97\u63a7\u9664\u4e00\u89a7\u307e\u3068\u3081\u8868\u6240\u5f97\u63a7\u9664\u3068\u306f\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u3042\u3066\u306f\u307e\u308b\u5834\u5408\u306b\u305d\u306e\u4eba\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3092\u6240\u5f97\u63a7\u9664\u3068\u3044\u3044\u307e\u3059\u3002\u5404\u7d0d\u7a0e\u8005\u306b\u3088\u3063\u3066\u500b\u4eba\u7684\u306a\u4e8b\u60c5\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u500b\u3005\u4eba\u306e\u7d4c\u6e08\u529b\u3092\u8003\u616e\u3057\u305f\u8ab2\u7a0e\u3092\u3059\u308b...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>3. \u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\uff08\u8ab2\u7a0e\u6240\u5f97\u00d7\u7a0e\u7387\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c\u6c7a\u307e\u3063\u305f\u3089\u3001\u91d1\u984d\u306b\u5fdc\u3058\u305f\u7a0e\u7387\u3092\u304b\u3051\u307e\u3059\u3002<\/b><\/span>\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u306f\u300c\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u300d\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u6240\u5f97\u304c\u9ad8\u3044\u307b\u3069\u7a0e\u7387\u304c\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">1,949,000\u5186 \u4ee5\u4e0b<\/td>\n<td>5%<\/td>\n<td style=\"text-align: right;\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">1,950,000\u5186\u304b\u30893,299,000\u5186 \u4ee5\u4e0b<\/td>\n<td>10%<\/td>\n<td style=\"text-align: right;\">97,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">3,300,000\u5186\u304b\u30896,949,000\u5186 \u4ee5\u4e0b<\/td>\n<td>20%<\/td>\n<td style=\"text-align: right;\">427,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">6,950,000\u5186 \u304b\u30898,999,000\u5186 \u4ee5\u4e0b<\/td>\n<td>23%<\/td>\n<td style=\"text-align: right;\">636,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">9,000,000\u5186\u304b\u308917,999,000\u5186 \u4ee5\u4e0b<\/td>\n<td>33%<\/td>\n<td style=\"text-align: right;\">1,536,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">18,000,000\u5186\u304b\u308939,999,000\u5186 \u4ee5\u4e0b<\/td>\n<td>40%<\/td>\n<td style=\"text-align: right;\">2,796,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">40,000,000\u5186\u4ee5\u4e0a<\/td>\n<td>45%<\/td>\n<td style=\"text-align: right;\">4,796,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" target=\"_blank\" rel=\"noopener\">No.2260\u2003\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>4. \u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306a\u3069\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8a08\u7b97\u3055\u308c\u305f\u7a0e\u984d\u304b\u3089\u3001\u3055\u3089\u306b\u76f4\u63a5\u5dee\u3057\u5f15\u3051\u308b\u306e\u304c\u300c\u7a0e\u984d\u63a7\u9664\u300d\u3067\u3059\u3002<\/b><\/span>\u6240\u5f97\u63a7\u9664\u3088\u308a\u3082\u6700\u7d42\u7684\u306a\u91d1\u984d\u3078\u306e\u30a4\u30f3\u30d1\u30af\u30c8\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5bc4\u9644\u91d1\u7279\u5225\u63a7\u9664\uff1a<\/strong><br \/>\n\u8a8d\u5b9aNPO\u7b49\u3078\u5bc4\u4ed8\u3092\u3057\u305f\u5834\u5408\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/55350\/\" data-internallinksmanager029f6b8e52c=\"158\" title=\"\u5bc4\u9644\u91d1\u63a7\u9664\">\u5bc4\u9644\u91d1\u63a7\u9664<\/a>\u3068\u6709\u5229\u306a\u65b9\u3092\u9078\u629e\u53ef\u80fd\uff09\u3002<\/li>\n<li><strong><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2481\/\" data-internallinksmanager029f6b8e52c=\"532\" title=\"\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/a>\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff09\uff1a<\/strong><br \/>\n\u4f4f\u5b85\u306e\u65b0\u7bc9\u3084\u5897\u7bc9\u3092\u3057\u305f\u5834\u5408\u3002\u4f1a\u793e\u54e1\u306f2\u5e74\u76ee\u304b\u3089\u5e74\u672b\u8abf\u6574\u3067\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1200.htm\" target=\"_blank\" rel=\"noopener\">No.1200\u2003\u7a0e\u984d\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>5. \u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3068\u6700\u7d42\u7d0d\u4ed8\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6700\u5f8c\u306b\u300c\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u300d\u3092\u52a0\u7b97\u3057\u3001\u3059\u3067\u306b\u6255\u3063\u3066\u3044\u308b\u7a0e\u91d1\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h4>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u52a0\u7b97<\/h4>\n<p>2037\u5e74\u307e\u3067\u306f\u3001\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306b2.1\uff05\u3092\u4e0a\u4e57\u305b\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\uff1a\u6240\u5f97\u7a0e\u738710\uff05\u306e\u4eba\u306e\u5834\u5408\u3001\u5b9f\u8cea10.21\uff05\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<h4>\u7d0d\u4ed8\u7a0e\u984d\u306e\u8a08\u7b97\uff08\u7cbe\u7b97\uff09<\/h4>\n<p>\u3053\u3053\u307e\u3067\u306e\u8a08\u7b97\u3067\u51fa\u305f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2690\/\" data-internallinksmanager029f6b8e52c=\"552\" title=\"\u5e74\u7a0e\u984d\">\u5e74\u7a0e\u984d<\/a>\u304b\u3089\u3001\u3059\u3067\u306b\u7d0d\u3081\u3066\u3044\u308b\u7a0e\u91d1\u3092\u5f15\u304d\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u4f1a\u793e\u54e1\u306e\u5834\u5408\uff1a<\/strong> \u6bce\u6708\u306e\u7d66\u4e0e\u3067\u5929\u5f15\u304d\uff08\u6e90\u6cc9\u5fb4\u53ce\uff09\u3055\u308c\u305f\u984d\u3068\u6bd4\u8f03\u3057\u3001\u904e\u4e0d\u8db3\u3092\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/li>\n<li><strong><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>\u306e\u5834\u5408\uff1a<\/strong> \u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/12964\/\" data-internallinksmanager029f6b8e52c=\"429\" title=\"\u4e88\u5b9a\u7d0d\u7a0e\">\u4e88\u5b9a\u7d0d\u7a0e<\/a>\u300d\u3067\u5148\u6255\u3044\u3057\u305f\u5206\u3092\u5dee\u3057\u5f15\u304d\u3001\u78ba\u5b9a\u7533\u544a\u3067\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u6255\u3044\u3059\u304e\u3066\u3044\u308b\u5834\u5408\u306f\u300c\u9084\u4ed8\uff08\u8fd4\u91d1\uff09\u300d\u3092\u53d7\u3051\u3001\u8db3\u308a\u306a\u3044\u5834\u5408\u306f\u8ffd\u52a0\u3067\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2040.htm\" target=\"_blank\" rel=\"noopener\">No.2040\u2003\u4e88\u5b9a\u7d0d\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u305d\u3082\u305d\u3082\u6240\u5f97\u7a0e\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u3068\u306f\u3001\u500b\u4eba\u306e1\u5e74\u9593\uff081\u67081\u65e5\u301c12\u670831\u65e5\uff09\u306e\u300c\u5132\u3051\u300d\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/b><\/span> \u3053\u3053\u3067\u306f\u3001\u3088\u304f\u6df7\u540c\u3055\u308c\u308b\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u300d\u3068\u306e\u9055\u3044\u3084\u3001\u5b9f\u969b\u306b\u7a0e\u91d1\u304c\u304b\u304b\u308a\u59cb\u3081\u308b\u5e74\u53ce\u306e\u30e9\u30a4\u30f3\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u3068\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f3c\u305f\u8a00\u8449\u306b\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u300d\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u300c\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\uff08\u524d\u6255\u3044\uff09\u3055\u308c\u308b\u6240\u5f97\u7a0e\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span>\u4e21\u8005\u306e\u9055\u3044\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u6e90\u6cc9\u6240\u5f97\u7a0e\uff1a<\/strong> \u6bce\u6708\u6982\u7b97\u3067\u6255\u3046\u3082\u306e\uff08\u524d\u6255\u3044\uff09<\/li>\n<li><strong>\u6240\u5f97\u7a0e\uff08\u5e74\u7a0e\u984d\uff09\uff1a<\/strong> 1\u5e74\u9593\u306e\u53ce\u5165\u78ba\u5b9a\u5f8c\u306b\u6c7a\u307e\u308b\u6b63\u78ba\u306a\u7a0e\u984d\uff08\u78ba\u5b9a\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u6bce\u6708\u306e\u5929\u5f15\u304d\uff08\u524d\u6255\u3044\uff09\u3068\u3001\u78ba\u5b9a\u3057\u305f\u5e74\u7a0e\u984d\u3068\u306e\u30ba\u30ec\u3092\u8abf\u6574\u3059\u308b\u306e\u304c\u300c\u5e74\u672b\u8abf\u6574\u300d\u3084\u300c\u78ba\u5b9a\u7533\u544a\u300d\u306e\u5f79\u5272\u3067\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u5e74\u53ce<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306f\u53ce\u5165\u304c\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u306e\u307f\u767a\u751f\u3057\u307e\u3059\u3002<\/b><\/span>\u50cd\u304d\u65b9\u306b\u3088\u3063\u3066\u300c\u8ab2\u7a0e\u30e9\u30a4\u30f3\u300d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u4f1a\u793e\u54e1\u30fb\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5834\u5408\uff1a<\/strong>\u5e74\u53ce160\u4e07\u5186\u8d85 \u57fa\u790e\u63a7\u9664\uff08\u6700\u592795\u4e07\u5186\uff09\uff0b\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff0865\u4e07\u5186\uff09\uff1d160\u4e07\u5186\u307e\u3067\u306f\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u304c\u3044\u308f\u3086\u308b\u300c160\u4e07\u5186\u306e\u58c1\u300d\u3067\u3059\u3002<\/li>\n<li><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\uff1a<\/strong>\u5e74\u9593\u6240\u5f97\uff08\u5229\u76ca\uff0995\u4e07\u5186\u8d85 \u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3092\u5f15\u3044\u305f\u5229\u76ca\u304c\u3001\u57fa\u790e\u63a7\u9664\uff08\u6700\u592795\u4e07\u5186\uff09\u3092\u8d85\u3048\u308b\u3068\u304b\u304b\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5f15\u304b\u308c\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u54e1\u306e\u5834\u5408\u3001\u81ea\u5206\u3067\u7a0e\u91d1\u3092\u7d0d\u3081\u306b\u884c\u304f\u4ee3\u308f\u308a\u306b\u3001\u4f1a\u793e\u304c\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6982\u7b97\u306e\u7a0e\u984d\u3092\u5929\u5f15\u304d\u3057\u3066\u56fd\u306b\u7d0d\u3081\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3092\u6e90\u6cc9\u5fb4\u53ce\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<h3>\u30b9\u30c6\u30c3\u30d71\uff1a\u4f7f\u7528\u3059\u308b\u7a0e\u984d\u8868\u3092\u9078\u3076<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8a08\u7b97\u306b\u306f\u8a08\u7b97\u6a5f\u3067\u306f\u306a\u304f\u3001\u56fd\u7a0e\u5e81\u304c\u767a\u884c\u3059\u308b\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u306e\u652f\u6255\u3044\u5f62\u614b\u306b\u5408\u308f\u305b\u3066\u3001\u4ee5\u4e0b\u306e3\u7a2e\u985e\u304b\u3089\u9069\u5207\u306a\u8868\u3092\u9078\u3073\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7a2e\u985e<\/th>\n<th>\u5bfe\u8c61\u3068\u306a\u308b\u652f\u6255\u3044<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6708\u984d\u8868<\/td>\n<td style=\"text-align: left;\">\u6708\u6255\u3044\u3001\u534a\u6708\u6255\u3044\u300110\u65e5\u3054\u3068\u306e\u7d66\u4e0e\u306a\u3069\u3002\u4e00\u822c\u7684\u306a\u4f1a\u793e\u54e1\u306f\u3053\u308c\u3092\u4f7f\u7528\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u65e5\u984d\u8868<\/td>\n<td style=\"text-align: left;\">\u65e5\u96c7\u3044\u3001\u77ed\u671f\u30d0\u30a4\u30c8\uff082\u30f6\u6708\u4ee5\u5185\uff09\u3001\u65e5\u5272\u308a\u3067\u652f\u6255\u3046\u7d66\u4e0e\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u8cde\u4e0e\u8868<\/td>\n<td style=\"text-align: left;\">\u30dc\u30fc\u30ca\u30b9\uff08\u8cde\u4e0e\uff09\u3092\u652f\u6255\u3046\u6642\u5c02\u7528\u306e\u8868\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u30b9\u30c6\u30c3\u30d72\uff1a\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3068\u7a0e\u984d\u3092\u7279\u5b9a\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9f\u969b\u306e\u8a08\u7b97\uff08\u8868\u306e\u898b\u65b9\uff09\u306f\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><strong>1. \u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u51fa\u3059<\/strong><\/p>\n<p>\u7dcf\u652f\u7d66\u984d\u304b\u3089\u300c\u975e\u8ab2\u7a0e\u624b\u5f53\uff08\u901a\u52e4\u8cbb\u7b49\uff09\u300d\u3068\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u300d\u3092\u5f15\u304d\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u305d\u306e\u6708\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d \uff1d \u7dcf\u652f\u7d66\u984d \uff0d \u975e\u8ab2\u7a0e\u624b\u5f53 \uff0d \u793e\u4f1a\u4fdd\u967a\u6599<\/strong><\/div>\n<p><strong>2. \u8868\u304b\u3089\u7a0e\u984d\u3092\u63a2\u3059\uff08\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u53c2\u7167\uff09<\/strong><\/p>\n<p>\u7b97\u51fa\u3057\u305f\u300c\u8ab2\u7a0e\u5bfe\u8c61\u984d\u300d\u306e\u884c\u3068\u3001\u300c\u6276\u990a\u89aa\u65cf\u306e\u6570\u300d\u306e\u5217\u304c\u4ea4\u5dee\u3059\u308b\u7b87\u6240\u306e\u91d1\u984d\u3092\u898b\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u5b9f\u969b\u306e\u7a0e\u984d\u8868\u306e\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<p><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u6708\u984d\u8868\u30fb\u7532\u6b04\uff09<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u4ee4\u548c8\u5e74\u5206-\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868-1.png\" alt=\"\u4ee4\u548c8\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\" width=\"512\" height=\"321\" class=\"aligncenter size-full wp-image-111855\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u4ee4\u548c8\u5e74\u5206-\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868-1.png 512w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u4ee4\u548c8\u5e74\u5206-\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868-1-300x188.png 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/01-07.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u300c\u7532\u6b04\u300d\u3068\u300c\u4e59\u6b04\u300d\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a0e\u984d\u8868\u3092\u898b\u308b\u969b\u3001\u5f93\u696d\u54e1\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u300c\u7532\u6b04\u300d\u3068\u300c\u4e59\u6b04\u300d\u3092\u4f7f\u3044\u5206\u3051\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u533a\u5206<\/th>\n<th>\u5bfe\u8c61\u8005<\/th>\n<th>\u7a0e\u984d\u306e\u7279\u5fb4<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u7532\u6b04<\/td>\n<td style=\"text-align: left;\">\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092<\/p>\n<p>\u63d0\u51fa\u3057\u3066\u3044\u308b\u4eba\uff08\u672c\u696d\uff09<\/td>\n<td style=\"text-align: left;\">\u7a0e\u984d\u304c\u4f4e\u3044\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3089\u308c\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u4e59\u6b04<\/td>\n<td style=\"text-align: left;\">\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u4eba<\/p>\n<p>\uff08\u526f\u696d\u30fb2\u304b\u6240\u76ee\uff09<\/td>\n<td style=\"text-align: left;\">\u7a0e\u984d\u304c\u9ad8\u3044\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cde\u4e0e\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u306b\u304a\u3051\u308b\u6700\u5927\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u8cde\u4e0e\u306e\u91d1\u984d\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u300c\u8cde\u4e0e\u652f\u7d66\u306e\u524d\u6708\u306b\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u984d\u300d\u3092\u57fa\u6e96\u306b\u3057\u3066\u7a0e\u7387\uff08\u7b97\u51fa\u7387\uff09\u304c\u6c7a\u307e\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/b><\/span><\/p>\n<h3>\u8cde\u4e0e\u306e\u7a0e\u984d\u3092\u6c42\u3081\u308b3\u3064\u306e\u624b\u9806<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5177\u4f53\u7684\u306a\u8a08\u7b97\u306f\u3001\u4ee5\u4e0b\u306e3\u30b9\u30c6\u30c3\u30d7\u3067\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u300c\u524d\u6708\u306e\u7d66\u4e0e\u984d\u300d\u3092\u78ba\u8a8d\u3059\u308b<\/strong><br \/>\n\u8cde\u4e0e\u3092\u652f\u6255\u3046\u6708\u306e\u300c\u524d\u6708\u300d\u306e\u7d66\u4e0e\u304b\u3089\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff08\u8ab2\u7a0e\u5bfe\u8c61\u984d\uff09\u3092\u51fa\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u7a0e\u7387\uff08\u7b97\u51fa\u7387\uff09\u3092\u6c7a\u5b9a\u3059\u308b<\/strong><br \/>\n\u300c\u524d\u6708\u306e\u7d66\u4e0e\u984d\u300d\u3068\u300c\u6276\u990a\u89aa\u65cf\u306e\u6570\u300d\u3092\u57fa\u306b\u3001\u56fd\u7a0e\u5e81\u306e\u8868\uff08\u8cde\u4e0e\u7528\u306e\u7b97\u51fa\u7387\u306e\u8868\uff09\u3092\u4f7f\u3063\u3066\u7a0e\u7387\uff08\uff05\uff09\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u8cde\u4e0e\u984d\u306b\u7a0e\u7387\u3092\u639b\u3051\u308b<\/strong><br \/>\n\u4eca\u56de\u306e\u8cde\u4e0e\u7dcf\u984d\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5f15\u3044\u305f\u984d\u306b\u3001\u30b9\u30c6\u30c3\u30d72\u3067\u6c42\u3081\u305f\u7a0e\u7387\u3092\u639b\u3051\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<p><strong>\u25bc \u8a08\u7b97\u5f0f<\/strong><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u8cde\u4e0e\u306e\u6240\u5f97\u7a0e\u984d \uff1d \uff08\u8cde\u4e0e\u7dcf\u984d \uff0d \u793e\u4f1a\u4fdd\u967a\u6599\uff09 \u00d7 \u7b97\u51fa\u7387<\/strong><\/div>\n<h3>\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u306e\u6c7a\u3081\u65b9\uff08\u7b97\u51fa\u7387\u306e\u8868\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u524d\u6708\u306e\u7d66\u4e0e\uff08\u884c\uff09\u300d\u3068\u300c\u6276\u990a\u4eba\u6570\uff08\u5217\uff09\u300d\u304c\u4ea4\u5dee\u3059\u308b\u6570\u5b57\u304c\u3001\u4eca\u56de\u306e\u30dc\u30fc\u30ca\u30b9\u306b\u304b\u3051\u308b\u7a0e\u7387\u3067\u3059\u3002<\/b><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09.png\" alt=\"\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09\" width=\"512\" height=\"411\" class=\"aligncenter size-full wp-image-111856\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09.png 512w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09-300x241.png 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/15-16.pdf\" target=\"_blank\" rel=\"noopener\">\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3044\u3064\u307e\u3067\u306b\u6255\u3046\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u306f\u3001\u4f1a\u793e\u306e\u304a\u91d1\u3067\u306f\u306a\u304f\u300c\u5f93\u696d\u54e1\u304b\u3089\u306e\u9810\u304b\u308a\u91d1\u300d\u3067\u3059\u3002<\/b><\/span> \u539f\u5247\u3068\u3057\u3066\u3001\u7d66\u4e0e\u7b49\u3092\u652f\u6255\u3063\u305f\u6708\u306e\u300c\u7fcc\u670810\u65e5\u300d\u307e\u3067\u306b\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u7d0d\u4ed8\u671f\u9650\u306e\u539f\u5247\u3068\u7279\u4f8b<\/h3>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u539f\u5247\uff1a<\/strong> \u7d66\u4e0e\u652f\u6255\u6708\u306e<strong>\u7fcc\u670810\u65e5<\/strong>\u307e\u3067\n<ul>\n<li>\u4f8b\uff1a12\u670825\u65e5\u652f\u7d66\u5206 \u2192 1\u670810\u65e5\u304c\u671f\u9650<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u7279\u4f8b\uff08\u7d0d\u671f\u306e\u7279\u4f8b\uff09\uff1a<\/strong> \u5e742\u56de\u306b\u307e\u3068\u3081\u3066\u7d0d\u4ed8\n<ul>\n<li>\u5f93\u696d\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u4e8b\u696d\u6240\u3067\u3001\u4e8b\u524d\u306e\u7533\u8acb\u304c\u3042\u308c\u3070\u300c1\u6708\u301c6\u6708\u5206\u30927\u670810\u65e5\u300d\u300c7\u6708\u301c12\u6708\u5206\u3092\u7fcc\u5e741\u670820\u65e5\u300d\u306b\u307e\u3068\u3081\u3066\u7d0d\u4ed8\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<h3>\u7d0d\u4ed8\u65b9\u6cd5\u306f\u300ce-Tax\u300d\u304b\u300c\u7a93\u53e3\u300d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u73fe\u5728\u306f\u30b9\u30de\u30db\u3084PC\u304b\u3089\u7d0d\u4ed8\u3067\u304d\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u7d0d\u4ed8\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2002\/\" data-internallinksmanager029f6b8e52c=\"238\" title=\"e-Tax\">e-Tax<\/a>\uff08\u96fb\u5b50\u7d0d\u4ed8\uff09\uff1a<\/strong> \u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3084\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u3092\u5229\u7528\u3002\u7d0d\u4ed8\u66f8\u4f5c\u6210\u306e\u624b\u9593\u304c\u7701\u3051\u307e\u3059\u3002<\/li>\n<li><strong>\u7a93\u53e3\u7d0d\u4ed8\uff1a<\/strong> \u91d1\u878d\u6a5f\u95a2\uff08\u9280\u884c\u30fb\u90f5\u4fbf\u5c40\uff09\u307e\u305f\u306f\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3067\u3001\u7d0d\u4ed8\u66f8\u3092\u6dfb\u3048\u3066\u73fe\u91d1\u3067\u652f\u6255\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u300c\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09\u300d\u306e\u8a18\u5165\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b><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>\uff08\u7d0d\u4ed8\u66f8\uff09\u306f\u3001\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u307b\u304b\u3001<a href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/shotoku\/gensen\/080623\/00.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u306eWeb\u30b5\u30a4\u30c8<\/a>\u304b\u3089\u3082\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u7528\u7d19\u306f\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u7406\u58eb\u3084\u5f01\u8b77\u58eb\u3078\u306e\u5831\u916c\uff08\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u3082\u306e\uff09\u3092\u7d0d\u4ed8\u3059\u308b\u969b\u306b\u3082\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-53157\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/image3-4.png\" alt=\"\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u4e00\u822c\u7528\uff09\u306e\u69d8\u5f0f\u53ca\u3073\u8a18\u8f09\u8981\u9818\" width=\"1035\" height=\"561\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/image3-4.png 1035w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/image3-4-300x163.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/image3-4-1024x555.png 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/image3-4-768x416.png 768w\" sizes=\"auto, (max-width: 1035px) 100vw, 1035px\" \/><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/shotoku\/gensen\/080623\/pdf\/03.pdf\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u4e00\u822c\u7528\uff09\u306e\u69d8\u5f0f\u53ca\u3073\u8a18\u8f09\u8981\u9818\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u69d8\u5f0f\u306e\u7a2e\u985e\uff08\u4e00\u822c\u3068\u7279\u4f8b\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8a18\u5165\u306e\u524d\u306b\u3001\u7528\u7d19\u306e\u7a2e\u985e\u304c\u6b63\u3057\u3044\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u4e00\u822c\u5206\uff1a<\/strong> \u6bce\u6708\u7d0d\u4ed8\u3059\u308b\u5834\u5408\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u7d0d\u671f\u7279\u4f8b\u5206\uff1a<\/strong> \u534a\u5e74\u306b1\u56de\u306e\u300c\u7d0d\u671f\u306e\u7279\u4f8b\u300d\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u5404\u9805\u76ee\u306e\u8a18\u5165\u30eb\u30fc\u30eb<\/h3>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5e74\u5ea6\uff08\u9593\u9055\u3044\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\uff09<\/strong> \u8a18\u8f09\u3059\u308b\u300c\u5e74\u5ea6\u300d\u306f\u3001\u56fd\u306e\u4f1a\u8a08\u5e74\u5ea6\uff084\u67081\u65e5\u301c\u7fcc\u5e743\u670831\u65e5\uff09\u3067\u5224\u65ad\u3057\u307e\u3059\u3002\n<ul>\n<li>\u4f8b\uff1a\u4ee4\u548c8\u5e74\uff082026\u5e74\uff092\u6708\u306b\u652f\u7d66\u3057\u305f\u7d66\u4e0e\u306f\u30013\u6708\u307e\u3067\u306f\u524d\u5e74\u5ea6\u6271\u3044\u306e\u305f\u3081\u300c<strong>07<\/strong>\uff08\u4ee4\u548c7\u5e74\u5ea6\uff09\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u652f\u6255\u5e74\u6708\u65e5<\/strong> \u300c\u7d66\u4e0e\u8a08\u7b97\u306e\u7de0\u3081\u65e5\u300d\u3067\u306f\u306a\u304f\u3001\u5b9f\u969b\u306b\u5f93\u696d\u54e1\u306b\u300c\u652f\u6255\u3063\u305f\u5e74\u6708\u65e5\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\n<ul>\n<li>\u203b\u7d0d\u671f\u7279\u4f8b\u5206\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u671f\u9593\u5185\u306e\u300c\u6700\u521d\u306e\u652f\u6255\u65e5\u300d\u3068\u300c\u6700\u5f8c\u306e\u652f\u6255\u65e5\u300d\u306e\u4e21\u65b9\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u7a0e\u52d9\u7f72\u540d<\/strong> \u4f1a\u793e\uff08\u4e8b\u696d\u6240\uff09\u306e\u4f4f\u6240\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u540d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u4eba\u54e1<\/strong> \u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u3057\u305f\u300c\u5b9f\u4eba\u6570\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\n<ul>\n<li>\u203b\u7d0d\u671f\u7279\u4f8b\u5206\u306e\u5834\u5408\u306f\u3001\u671f\u9593\u4e2d\u306b\u652f\u6255\u3063\u305f\u300c\u5ef6\u3079\u4eba\u6570\uff08\u6bce\u6708\u306e\u5b9f\u4eba\u6570\u306e\u5408\u8a08\uff09\u300d\u3092\u30ab\u30a6\u30f3\u30c8\u3057\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/shotoku\/gensen\/080623\/03.htm\" target=\"_blank\" rel=\"noopener\">\u7d0d\u4ed8\u66f8\u306e\u8a18\u8f09\u306e\u3057\u304b\u305f\uff08\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8a08\u7b97\u3057\u305f\u6240\u5f97\u7a0e\u306f\u3069\u3046\u3084\u3063\u3066\u7d0d\u3081\u308b\uff1f<\/h2>\n<p><span style=\"background-color: 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title=\"\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\">\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u306a\u3069\u306f\u3001\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>2. \u300c\u78ba\u5b9a\u7533\u544a\u300d\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3060\u3051\u3067\u306f\u5b8c\u7d50\u305b\u305a\u3001\u81ea\u5206\u3067\u7a0e\u52d9\u7f72\u306b\u7533\u544a\uff08\u78ba\u5b9a\u7533\u544a\uff09\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h4>\u78ba\u5b9a\u7533\u544a\u7fa9\u52d9\u304c\u3042\u308b\u4eba\uff08\u4f8b\uff09<\/h4>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list 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class=\"summary-box__list summary-box__list\">\n<li><strong><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/46\/\" data-internallinksmanager029f6b8e52c=\"140\" title=\"\u533b\u7642\u8cbb\u63a7\u9664\">\u533b\u7642\u8cbb\u63a7\u9664<\/a>\uff1a<\/strong>\u5e74\u9593\u306e\u533b\u7642\u8cbb\u304c\u9ad8\u984d\uff0810\u4e07\u5186\u8d85\u306a\u3069\uff09\u306b\u306a\u3063\u305f\u5834\u5408<\/li>\n<li><strong><a href=\"https:\/\/biz.moneyforward.com\/words\/2336\/\" data-internallinksmanager029f6b8e52c=\"122\" title=\"\u3075\u308b\u3055\u3068\u7d0d\u7a0e\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e<\/a>\uff1a<\/strong>\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u3092\u5229\u7528\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/li>\n<li><strong>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff1a<\/strong>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cfc\u5165\u3057\u305f1\u5e74\u76ee<\/li>\n<\/ul>\n<\/div>\n<h2>\u8981\u70b9\u3092\u6291\u3048\u3066\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3092\u884c\u304a\u3046<\/h2>\n<p>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3084\u5404\u7a2e\u63a7\u9664\u306a\u3069\u3001\u6cd5\u5f8b\u306b\u5b9a\u3081\u3089\u308c\u305f\u898f\u5b9a\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001\u6240\u5f97\u63a7\u9664\u306f\u5f93\u696d\u54e1\u500b\u4eba\u3054\u3068\u306b\u9069\u7528\u3055\u308c\u308b\u6761\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u914d\u5076\u8005\u3084\u6276\u990a\u5bb6\u65cf\u306e\u6709\u7121\u306a\u3069\u3001\u6700\u65b0\u306e\u72b6\u614b\u3092\u6b63\u3057\u304f\u628a\u63e1\u3057\u3066\u3044\u308b\u304b\u304c\u8a08\u7b97\u306e\u7cbe\u5ea6\u3092\u5de6\u53f3\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5b9a\u984d\u6e1b\u7a0e\u306e\u3088\u3046\u306b\u5e74\u5ea6\u9014\u4e2d\u3067\u8a08\u7b97\u30eb\u30fc\u30eb\u304c\u5909\u308f\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u304c\u767a\u884c\u3059\u308b\u6700\u65b0\u306e\u7a0e\u984d\u8868\u3084\u624b\u5f15\u304d\u3092\u3053\u307e\u3081\u306b\u78ba\u8a8d\u3057\u3001\u30df\u30b9\u306e\u306a\u3044\u7d66\u4e0e\u8a08\u7b97\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/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\" 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\/48541\/?provider=pa_basic&provider_info=cv.53029.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    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