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class=\"summary-box__title_tag\">Point<\/span>\u5e74\u672b\u8abf\u6574\u306e\u898b\u7a4d\u984d\u306f\u3069\u3053\u307e\u3067\u6982\u7b97\u3067\u3088\u3044\uff1f<\/div>\n<p><strong>\u898b\u7a4d\u984d\u306f\u63a7\u9664\u306e\u30dc\u30fc\u30c0\u30fc\u30e9\u30a4\u30f3\u304b\u3089\u96e2\u308c\u3066\u3044\u308c\u3070\u6982\u7b97\u53ef\u3001\u30e9\u30a4\u30f3\u4ed8\u8fd1\u306a\u3089\u6b63\u78ba\u306a\u8a08\u7b97\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u7d66\u4e0e\u53ce\u5165\u306f1\u6708\u301c12\u6708\u306e\u652f\u6255\u65e5\u30d9\u30fc\u30b9\u3067\u96c6\u8a08<\/li>\n<li>\u4ee4\u548c8\u5e74\u5206\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u6700\u4f4e74\u4e07\u5186\u306b\u6539\u5b9a<\/li>\n<li>\u57fa\u790e\u63a7\u9664\u306f\u6240\u5f97489\u4e07\u5186\u4ee5\u4e0b\u3067\u6700\u5927104\u4e07\u5186<\/li>\n<\/ul>\n<p>Q. \u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u306b\u306f\u4f55\u3092\u8a18\u5165\u3059\u308b\uff1f<\/p>\n<p>A. 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style=\"background-color: #ffff99\"><strong>\u5e74\u672b\u8abf\u6574\u306e\u53ce\u5165\u91d1\u984d\u306f\u3001\u7d66\u4e0e\u306e\u652f\u7d66\u65e5\u3092\u57fa\u6e96\u3068\u3057\u3066\u3001\u305d\u306e\u5e74\u306e1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306b\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u7dcf\u652f\u7d66\u984d\uff08\u984d\u9762\uff09\u3092\u5408\u8a08\u3057\u307e\u3059\u3002<\/strong><\/span>12\u6708\u5206\u306e\u7d66\u4e0e\u304c\u7fcc\u5e741\u6708\u652f\u6255\u3044\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u5206\u3092\u542b\u3081\u305a\u3001\u305d\u308c\u4ee5\u524d\u306e\u7d66\u4e0e\u3068\u8cde\u4e0e\u3092\u5408\u8a08\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u660e\u7d30\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7968\u304b\u3089\u5e74\u9593\u7d66\u4e0e\u53ce\u5165\u3092\u78ba\u8a8d\u3059\u308b\u65b9\u6cd5<\/h3>\n<p>\u73fe\u6642\u70b9\u307e\u3067\u306e\u78ba\u5b9a\u53ce\u5165\u3092\u628a\u63e1\u3059\u308b\u306b\u306f\u3001\u7d66\u4e0e\u660e\u7d30\u3068\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u6d3b\u7528\u3057\u307e\u3059\u3002\u6b21\u306e\u624b\u9806\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 24.3%\">\n<col style=\"width: 21.6%\">\n<col style=\"width: 54.1%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u78ba\u8a8d\u8cc7\u6599<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u78ba\u8a8d\u3059\u308b\u9805\u76ee<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u7528\u9014<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u5f53\u5e74\u306e\u7d66\u4e0e\u660e\u7d30<\/td>\n<td style=\"text-align: left\">\u7dcf\u652f\u7d66\u984d<\/td>\n<td style=\"text-align: left\">\u7533\u544a\u6642\u70b9\u307e\u3067\u306b\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<\/td>\n<td style=\"text-align: left\">\u652f\u6255\u91d1\u984d<\/td>\n<td style=\"text-align: left\">\u8ee2\u8077\u524d\u306e\u5e74\u9593\u7d66\u4e0e\u53ce\u5165\u3068\u3057\u3066\u73fe\u8077\u5206\u306b\u5408\u7b97<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u8cde\u4e0e\u306e\u652f\u7d66\u901a\u77e5<\/td>\n<td style=\"text-align: left\">\u652f\u7d66\uff08\u4e88\u5b9a\uff09\u984d<\/td>\n<td style=\"text-align: left\">\u78ba\u5b9a\u30fb\u672a\u78ba\u5b9a\u5206\u306e\u8cde\u4e0e\u898b\u8fbc\u307f\u3092\u53cd\u6620<\/td>\n<\/tr>\n<\/table>\n<h3>\u8cc7\u6599\u304c\u306a\u304f\u5e74\u53ce\u304c\u308f\u304b\u3089\u306a\u3044\u3068\u304d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u7d66\u4e0e\u660e\u7d30\u304c\u624b\u5143\u306b\u305d\u308d\u308f\u306a\u3044\u5834\u5408\u306f\u3001\u307e\u305a\u4f1a\u793e\u306e\u4eba\u4e8b\u30fb\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u554f\u3044\u5408\u308f\u305b\u308b\u306e\u304c\u78ba\u5b9f\u3067\u3059\u3002\u4f1a\u793e\u306f\u7d66\u4e0e\u8a08\u7b97\u306e\u8a18\u9332\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u6b63\u78ba\u306a\u6570\u5b57\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5206\u3067\u6982\u7b97\u3059\u308b\u5834\u5408\u306f\u3001\u76f4\u8fd1\u6570\u30f6\u6708\u306e\u7d66\u4e0e\u660e\u7d30\u306e\u5e73\u5747\u984d\u306b\u672a\u78ba\u5b9a\u306e\u6708\u6570\u5206\u3092\u639b\u3051\u5408\u308f\u305b\u3066\u6708\u7d66\u5206\u3092\u898b\u7a4d\u3082\u308a\u3001\u8cde\u4e0e\u306b\u3064\u3044\u3066\u306f\u904e\u53bb\u306e\u652f\u7d66\u5b9f\u7e3e\u3084\u4f1a\u793e\u304b\u3089\u306e\u901a\u9054\u3092\u3082\u3068\u306b\u3001\u6700\u3082\u73fe\u5b9f\u7684\u306a\u91d1\u984d\u3092\u8a08\u4e0a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u300c\u5e74\u53ce\u300d\u300c\u53ce\u5165\u91d1\u984d\u300d\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u306e\u9055\u3044\u3068\u306f\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u306b\u66f8\u304f\u91d1\u984d\u306f\u3001\u53ce\u5165\u91d1\u984d\u30fb\u7d66\u4e0e\u6240\u5f97\u30fb\u6240\u5f97\u91d1\u984d\u3068\u3044\u30463\u3064\u306e\u7528\u8a9e\u3067\u660e\u78ba\u306b\u5b9a\u7fa9\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u9055\u3044\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3001\u898b\u7a4d\u984d\u3092\u6b63\u3057\u304f\u8a18\u5165\u3059\u308b\u305f\u3081\u306e\u524d\u63d0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u53ce\u5165\u91d1\u984d\u30fb\u6240\u5f97\u91d1\u984d\u30fb\u7d66\u4e0e\u6240\u5f97\u306e\u9055\u3044<\/h3>\n<table>\n<colgroup>\n<col style=\"width: 20%\">\n<col style=\"width: 50%\">\n<col style=\"width: 30%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u540d\u79f0<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u5b9a\u7fa9<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u610f\u5473<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u53ce\u5165\u91d1\u984d<\/td>\n<td style=\"text-align: left\">1\u5e74\u9593\u306e\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u7dcf\u652f\u7d66\u984d\uff08\u7a0e\u5f15\u524d\uff09<\/td>\n<td style=\"text-align: left\">\u3044\u308f\u3086\u308b\u300c\u5e74\u53ce\u300d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7d66\u4e0e\u6240\u5f97<\/td>\n<td style=\"text-align: left\">\u53ce\u5165\u91d1\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d<\/td>\n<td style=\"text-align: left\">\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u6240\u5f97\u91d1\u984d<\/td>\n<td style=\"text-align: left\">\u7d66\u4e0e\u6240\u5f97\u306b\u4e8b\u696d\u6240\u5f97\u30fb\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u4ed6\u306e\u6240\u5f97\u3092\u5408\u7b97\u3057\u305f\u984d<\/td>\n<td style=\"text-align: left\">\u5404\u7a2e\u63a7\u9664\u306e\u5224\u5b9a\u306b\u4f7f\u3046\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/02_1.htm\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u8005\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u65b0\u306e\u91d1\u984d\uff08\u4ee4\u548c8\u5e74\u5206\uff09<\/h3>\n<p>\u7d66\u4e0e\u6240\u5f97\u306f\u3001\u5e74\u53ce\uff08\u53ce\u5165\u91d1\u984d\uff09\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<span style=\"background-color: #ffff99\"><strong>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u304c65\u4e07\u5186\u304b\u308974\u4e07\u5186\u3078\u3055\u3089\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5e74\u53ce\u3082220\u4e07\u5186\u4ee5\u4e0b\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<table>\n<colgroup>\n<col style=\"width: 41.4%\">\n<col style=\"width: 58.6%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u7d66\u4e0e\u53ce\u5165\u984d<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\uff08\u4ee4\u548c8\u5e74\u5206\uff09<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\uff5e220\u4e07\u5186<\/td>\n<td style=\"text-align: left\">\u4e00\u5f8b74\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">220\u4e07\u5186\u8d85\uff5e360\u4e07\u5186<\/td>\n<td style=\"text-align: left\">\u7d66\u4e0e\u53ce\u5165\u984d\u00d730\uff05\uff0b8\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">360\u4e07\u5186\u8d85\uff5e660\u4e07\u5186<\/td>\n<td style=\"text-align: left\">\u7d66\u4e0e\u53ce\u5165\u984d\u00d720\uff05\uff0b44\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">660\u4e07\u5186\u8d85\uff5e850\u4e07\u5186<\/td>\n<td style=\"text-align: left\">\u7d66\u4e0e\u53ce\u5165\u984d\u00d710\uff05\uff0b110\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">850\u4e07\u5186\u8d85\uff5e<\/td>\n<td style=\"text-align: left\">195\u4e07\u5186\uff08\u4e0a\u9650\uff09<\/td>\n<\/tr>\n<\/table>\n<p>\u305f\u3068\u3048\u3070\u5e74\u53ce170\u4e07\u5186\u306e\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u4e00\u5f8b74\u4e07\u5186\u3068\u306a\u308b\u305f\u3081\u3001\u7d66\u4e0e\u6240\u5f97\u306f170\u4e07\u5186\uff0d74\u4e07\u5186\uff1d96\u4e07\u5186\u3067\u3059\u3002\u3053\u306e\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u304c\u3001\u57fa\u790e\u63a7\u9664\u3084\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u5224\u5b9a\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002\u306a\u304a190\u4e07\u5186\u8d85220\u4e07\u5186\u4ee5\u4e0b\u306f\u7d4c\u904e\u7684\u306a\u7279\u4f8b\u8a08\u7b97\u304c\u3042\u308b\u305f\u3081\u3001\u5883\u76ee\u306b\u8fd1\u3044\u5834\u5408\u306f\u56fd\u7a0e\u5e81\u306e\u901f\u7b97\u8868\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/2026kaisei.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\u306e\u6539\u6b63\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306f\u3069\u3046\u66f8\u3051\u3070\u3044\u3044\uff1f<\/h2>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u304c\u57fa\u790e\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3067\u3059\u3002\u4ee4\u548c7\u5e74\u5206\u304b\u3089\u306f\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3084\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u3068\u7d71\u5408\u3055\u308c\u305f\u69d8\u5f0f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-126274\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/05\/doc-image-i0-1024x720.png\" alt=\"\" \/><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/kiso-kojo-shinkokusho.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/kiso-kojo-shinkokusho.png\" alt=\"\u4ee4\u548c8\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u3000\u5e74\u672b\u8abf\u6574\" width=\"900\" height=\"662\" class=\"aligncenter size-full wp-image-124291\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/kiso-kojo-shinkokusho.png 900w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/kiso-kojo-shinkokusho-300x221.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/kiso-kojo-shinkokusho-768x565.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_73.htm\" target=\"_blank\" rel=\"noopener\">A2-4 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u3001\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u53ca\u3073\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_06.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u4ee4\u548c8\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d<\/a><\/p>\n<h3>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a18\u5165\u5185\u5bb9<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/05\/image2-1.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/05\/image2-1.png\" alt=\"\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a18\u5165\u5185\u5bb9\" width=\"359\" height=\"344\" class=\"aligncenter size-full wp-image-126361\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/05\/image2-1.png 359w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/05\/image2-1-300x287.png 300w\" sizes=\"auto, (max-width: 359px) 100vw, 359px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_73.htm\" target=\"_blank\" rel=\"noopener\">A2-4 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u3001\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u53ca\u3073\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_06.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u4ee4\u548c8\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d<\/a><\/p>\n<p>\u8a18\u5165\u3059\u308b\u9805\u76ee\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\uff08\u898b\u8fbc\u307f\u5e74\u53ce\uff09\u3001\u305d\u3053\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u7d66\u4e0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u3001\u305d\u3057\u3066\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u3092\u5408\u7b97\u3057\u305f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u306e3\u6bb5\u968e\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u7d66\u4e0e\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\uff08A\uff09\uff1a\u7d66\u4e0e\u53ce\u5165\u898b\u8fbc\u307f\u984d\u3092\u8a08\u7b97\u3057\u3066\u8a18\u5165<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u306e\u6240\u5f97\u91d1\u984d\uff08B\uff09\uff1a\u53ce\u5165\u91d1\u984d\uff08A\uff09\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a18\u5165<\/li>\n<li>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\uff1a\u7d66\u4e0e\u6240\u5f97\uff08B\uff09\u306b\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u3092\u52a0\u7b97\u3057\u3066\u8a18\u5165<\/li>\n<\/ol>\n<\/div>\n<h3>\u4ee4\u548c8\u5e74\u5206\u306e\u57fa\u790e\u63a7\u9664\u984d\u306f\u3069\u3046\u5909\u308f\u3063\u305f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u57fa\u790e\u63a7\u9664\u306f\u672c\u524758\u4e07\u5186\u304b\u308962\u4e07\u5186\u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3046\u3048\u3001\u4ee4\u548c8\u30fb9\u5e74\u5206\u306b\u9650\u308a\u6240\u5f97489\u4e07\u5186\u4ee5\u4e0b\u306e\u5c64\u3067\u6700\u5927104\u4e07\u5186\u307e\u3067\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<table>\n<colgroup>\n<col style=\"width: 47.8%\">\n<col style=\"width: 52.2%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u57fa\u790e\u63a7\u9664\u984d\uff08\u4ee4\u548c8\u30fb9\u5e74\u5206\uff09<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">489\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left\">104\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">489\u4e07\u5186\u8d85655\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left\">67\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">655\u4e07\u5186\u8d852,350\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left\">62\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">2,350\u4e07\u5186\u8d852,400\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">2,400\u4e07\u5186\u8d852,450\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left\">32\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">2,450\u4e07\u5186\u8d852,500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left\">16\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">2,500\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left\">0\u5186<\/td>\n<\/tr>\n<\/table>\n<p>489\u4e07\u5186\u4ee5\u4e0b\u306e\u52a0\u7b97\u63aa\u7f6e\u306f\u4ee4\u548c8\u30fb9\u5e74\u5206\u306b\u9650\u3063\u305f\u6642\u9650\u7684\u306a\u63aa\u7f6e\u3067\u3059\u3002\u4ee4\u548c10\u5e74\u5206\u4ee5\u964d\u306f\u30012\u5e74\u3054\u3068\u306b\u7269\u4fa1\u4e0a\u6607\u7387\u3092\u8e0f\u307e\u3048\u3066\u63a7\u9664\u984d\u304c\u898b\u76f4\u3055\u308c\u308b\u4ed5\u7d44\u307f\u306b\u79fb\u884c\u3059\u308b\u4e88\u5b9a\u306e\u305f\u3081\u3001\u6700\u65b0\u306e\u56fd\u7a0e\u5e81\u516c\u8868\u8cc7\u6599\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/2026kaisei.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\u306e\u6539\u6b63\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u300c\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u300d\u306f\u4f55\u3092\u66f8\u3051\u3070\u3088\u3044\uff1f<\/h3>\n<p>\u8a18\u5165\u3059\u3079\u304d\u91d1\u984d\u306f\u3001\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u8868\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3057\u305f\u7d66\u4e0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306b\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\uff08\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u96d1\u6240\u5f97\u306a\u3069\uff09\u3092\u5408\u7b97\u3057\u305f\u91d1\u984d\u3067\u3059\u3002\u3053\u306e\u6570\u5b57\u304c\u57fa\u790e\u63a7\u9664\u984d\u306e\u5224\u5b9a\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99\"><strong>\u672a\u78ba\u5b9a\u306e\u7d66\u4e0e\u3084\u8cde\u4e0e\u3092\u542b\u3081\u3066\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u898b\u7a4d\u984d\u3068\u5b9f\u969b\u306e\u6240\u5f97\u304c\u5927\u304d\u304f\u305a\u308c\u308b\u3068\u7fcc\u5e74\u306b\u518d\u8abf\u6574\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u3067\u304d\u308b\u9650\u308a\u6b63\u78ba\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<h2>\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u30fb\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/h2>\n<p>\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3084\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u3082\u3001\u672c\u4eba\u3060\u3051\u3067\u306a\u304f\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf\u305d\u308c\u305e\u308c\u306e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u304c\u5fc5\u8981\u3067\u3059\u3002\u3044\u305a\u308c\u3082\u652f\u6255\u65e5\u30d9\u30fc\u30b9\u306e\u5e74\u9593\u7d66\u4e0e\u53ce\u5165\u3092\u3082\u3068\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3>\u672c\u4eba\u30fb\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf\u305d\u308c\u305e\u308c\u306e\u7d66\u4e0e\u53ce\u5165\u898b\u8fbc\u307f\u984d<\/h3>\n<table>\n<colgroup>\n<col style=\"width: 25%\">\n<col style=\"width: 75%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u5bfe\u8c61\u8005<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u8a08\u7b97\u65b9\u6cd5<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u672c\u4eba<\/td>\n<td style=\"text-align: left\">\u4eca\u5e74\u3059\u3067\u306b\u652f\u7d66\u3055\u308c\u305f\u7d66\u4e0e\u306e\u7d2f\u8a08\u3068\u3001\u4eca\u5f8c\u306e\u652f\u7d66\u4e88\u5b9a\u5206\u3092\u5408\u8a08\u3002\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u975e\u8ab2\u7a0e\u624b\u5f53\u306f\u9664\u5916\u3057\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u30fb\u8cde\u4e0e\u3092\u5408\u8a08\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u8907\u6570\u52e4\u52d9\u5148\u304c\u3042\u308b\u5834\u5408\u306f\u5408\u7b97<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u914d\u5076\u8005<\/td>\n<td style=\"text-align: left\">\u7dcf\u652f\u7d66\u984d\u30d9\u30fc\u30b9\u3067\u8907\u6570\u52e4\u52d9\u5148\u5206\u3092\u5408\u7b97\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u306a\u3044\u6642\u671f\u306f\u7d66\u4e0e\u660e\u7d30\u3067\u4ee3\u7528\u53ef<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u6276\u990a\u89aa\u65cf\uff08\u5b66\u751f\u306a\u3069\uff09<\/td>\n<td style=\"text-align: left\">\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u30921\u301c12\u6708\u306e\u652f\u6255\u65e5\u30d9\u30fc\u30b9\u3067\u5408\u8a08<\/td>\n<\/tr>\n<\/table>\n<h2>\u5e74\u672b\u8abf\u6574\u306b\u95a2\u9023\u3059\u308b\u300c\u25cb\u25cb\u4e07\u5186\u306e\u58c1\u300d\u306f\u3069\u3046\u5909\u308f\u3063\u305f\uff1f<\/h2>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u6276\u990a\u63a7\u9664\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u3084\u8ab2\u7a0e\u6700\u4f4e\u9650\u306e\u30e9\u30a4\u30f3\u304c\u3055\u3089\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u7d66\u4e0e\u53ce\u5165\u898b\u8fbc\u307f\u984d\u3092\u8003\u3048\u308b\u3046\u3048\u3067\u3001\u4ee3\u8868\u7684\u306a\u58c1\u306e\u6700\u65b0\u30e9\u30a4\u30f3\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 20%\">\n<col style=\"width: 80%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u58c1\u306e\u547c\u79f0<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u5185\u5bb9\uff08\u4ee4\u548c8\u5e74\u5206\uff09<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">136\u4e07\u5186\u306e\u58c1<\/td>\n<td style=\"text-align: left\">\u6276\u990a\u63a7\u9664\u30fb\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306e\u6240\u5f97\u8981\u4ef6\u3002<br \/>\n\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306a\u3089136\u4e07\u5186\u4ee5\u4e0b\u304c\u5bfe\u8c61<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">106\u4e07\u5186\u306e\u58c1<\/td>\n<td style=\"text-align: left\">\u77ed\u6642\u9593\u52b4\u50cd\u8005\u306e\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u57fa\u6e96\u306e\u4e00\u3064\uff08\u6708\u984d\u8cc3\u91d18.8\u4e07\u5186\u4ee5\u4e0a\uff09\u3002<br \/>\n2026\u5e7410\u6708\u306b\u8cc3\u91d1\u8981\u4ef6\u304c\u64a4\u5ec3\u4e88\u5b9a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">110\u4e07\u5186\u306e\u58c1<\/td>\n<td style=\"text-align: left\">\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u5dee\u306f\u3042\u308b\u304c\u3001\u304a\u304a\u3080\u306d\u7d66\u4e0e\u53ce\u5165110\u4e07\u5186\u8d85\u3067\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3059\u308b\u76ee\u5b89<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">130\u4e07\u5186\u306e\u58c1<\/td>\n<td style=\"text-align: left\">\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u304b\u3089\u5916\u308c\u3001\u672c\u4eba\u52a0\u5165\u304c\u5fc5\u8981\u306b\u306a\u308b\u30e9\u30a4\u30f3<br \/>\n\uff0819\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\u306f150\u4e07\u5186\u672a\u6e80\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">178\u4e07\u5186\u306e\u58c1<\/td>\n<td style=\"text-align: left\">\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u59cb\u3081\u308b\u8ab2\u7a0e\u6700\u4f4e\u9650\u3002<br 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