{"id":53440,"date":"2022-05-20T13:50:58","date_gmt":"2022-05-20T04:50:58","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=53440"},"modified":"2026-10-08T18:51:45","modified_gmt":"2026-10-08T09:51:45","slug":"%e4%b8%80%e6%99%82%e6%89%80%e5%be%97%e3%81%af%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%a7%e7%94%b3%e5%91%8a%e3%81%a7%e3%81%8d%e3%82%8b%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/53440\/","title":{"rendered":"\u4e00\u6642\u6240\u5f97\u306f\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u3067\u304d\u308b\uff1f\u6276\u990a\u3078\u306e\u5f71\u97ff\u3068\u8a08\u7b97\u65b9\u6cd5\u3082\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u4e00\u6642\u6240\u5f97\u306f\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u3067\u304d\u308b\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u6240\u5f97\u7a0e\u306e\u7cbe\u7b97\u306f\u78ba\u5b9a\u7533\u544a\u3067\u884c\u3044\u307e\u3059\u304c\u3001\u7533\u544a\u66f8\u306e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306b\u306f\u542b\u3081\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7279\u5225\u63a7\u966450\u4e07\u5186\u3092\u5f15\u3044\u30662\u5206\u306e1\u306b\u3059\u308b<\/li>\n<li>\u898b\u7a4d\u984d\u306b\u542b\u3081\u306a\u3044\u3068\u63a7\u9664\u984d\u304c\u305a\u308c\u308b<\/li>\n<li>\u5bb6\u65cf\u306e\u5206\u306f\u6276\u990a\u306e\u5224\u5b9a\u306b\u5f71\u97ff\u3059\u308b<\/li>\n<\/ul>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\n<\/p><\/div>\n<p>\u6e80\u671f\u4fdd\u967a\u91d1\u3084\u89e3\u7d04\u8fd4\u623b\u91d1\u3001\u61f8\u8cde\u306e\u8cde\u91d1\u306a\u3069\u3092\u53d7\u3051\u53d6\u308b\u3068\u3001\u4e00\u6642\u6240\u5f97\u3068\u3057\u3066\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u306f\u7cbe\u7b97\u3067\u304d\u305a\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306b\u306f\u542b\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8a18\u5165\u3092\u8aa4\u308b\u3068\u63a7\u9664\u984d\u304c\u5909\u308f\u308a\u3001\u5e74\u672b\u8abf\u6574\u306e\u3084\u308a\u76f4\u3057\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u4e00\u6642\u6240\u5f97\u3068\u5e74\u672b\u8abf\u6574\u306e\u95a2\u4fc2\u3092\u3001\u8a08\u7b97\u65b9\u6cd5\u3084\u6276\u990a\u3078\u306e\u5f71\u97ff\u3068\u3042\u308f\u305b\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/9788\/?provider=pa_basic&#038;provider_info=cv.53440.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/wp-content\/uploads\/2025\/09\/minibook_53440.jpg\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u4e00\u6642\u6240\u5f97\u306e\u5e74\u672b\u8abf\u6574\u3067\u306e\u53d6\u308a\u6271\u3044\u30ac\u30a4\u30c9\uff06\u5224\u65ad\u30d5\u30ed\u30fc<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u4e00\u6642\u6240\u5f97 \u5e74\u672b\u8abf\u6574\u300d\u300c\u6e80\u671f\u4fdd\u967a\u91d1 \u5e74\u672b\u8abf\u6574\u300d\u306a\u3069\u3067\u691c\u7d22\u3055\u308c\u305f\u65b9\u5411\u3051\u306b\u3001\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u4e00\u6642\u6240\u5f97\u306f\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u3067\u304d\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306e\u7cbe\u7b97\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u5bfe\u8c61\u5916\u3067\u3059\u304c\u3001\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306b\u306f\u542b\u3081\u307e\u3059\u3002<\/b><\/span>\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3067\u304d\u308b\u306e\u306f\u7d66\u4e0e\u6240\u5f97\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u3060\u3051\u3067\u3001\u4e00\u6642\u6240\u5f97\u306f\u7cbe\u7b97\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u52e4\u52d9\u5148\u304c\u308f\u304b\u308b\u306e\u306f\u81ea\u793e\u304c\u652f\u6255\u3063\u305f\u7d66\u4e0e\u306e\u984d\u3060\u3051\u3067\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u3092\u53cd\u6620\u3055\u305b\u308b\u4ed5\u7d44\u307f\u306b\u306f\u306a\u3063\u3066\u3044\u306a\u3044\u305f\u3081\u3067\u3059\u3002\u4e00\u6642\u6240\u5f97\u3092\u542b\u3081\u305f\u6240\u5f97\u7a0e\u306e\u7cbe\u7b97\u306f\u3001\u7fcc\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u8a18\u5165\u3059\u308b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u306b\u306f\u3001\u4e00\u6642\u6240\u5f97\u3092\u542b\u3081\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3067\u304d\u306a\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u8a18\u5165\u6b04\u3092\u7a7a\u6b04\u306b\u3057\u3066\u3088\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u57fa\u790e\u63a7\u9664\u306e\u984d\u304c\u3001\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u5909\u308f\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u3010\u4ee4\u548c8\u5e74\u5206\u306e\u57fa\u790e\u63a7\u9664\u984d\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d<\/th>\n<th>\u57fa\u790e\u63a7\u9664\u984d\uff08\u4ee4\u548c8\u30fb9\u5e74\u5206\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\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\u8d85 655\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\u8d85 2,350\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ee4\u548c8\u30fb9\u5e74\u5206\u306b\u95a2\u3057\u3066\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c489\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u57fa\u790e\u63a7\u9664\u984d\u306f\u6bb5\u968e\u7684\u306b\u6e1b\u308a\u30012,500\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u898b\u7a4d\u984d\u306b\u4e00\u6642\u6240\u5f97\u3092\u542b\u3081\u306a\u304b\u3063\u305f\u7d50\u679c\u3001\u5b9f\u969b\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c\u533a\u5206\u306e\u5883\u76ee\u3092\u307e\u305f\u3050\u3068\u3001\u57fa\u790e\u63a7\u9664\u984d\u3084\u914d\u5076\u8005\u63a7\u9664\u306e\u5224\u5b9a\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u3084\u308a\u76f4\u3057\u3084\u3001\u78ba\u5b9a\u7533\u544a\u3067\u306e\u4fee\u6b63\u304c\u751f\u3058\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u8a18\u5165\u3059\u308b\u306e\u306f\u3001\u7279\u5225\u63a7\u966450\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304d\u3001\u3055\u3089\u306b2\u5206\u306e1\u3092\u4e57\u3058\u305f\u5f8c\u306e\u91d1\u984d\u3067\u3059\u3002\u53ce\u5165\u91d1\u984d\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u3044\u70b9\u306b\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7d66\u4e0e\u62c5\u5f53\u8005\u304c\u5f93\u696d\u54e1\u304b\u3089\u76f8\u8ac7\u3092\u53d7\u3051\u305f\u3068\u304d\u306f\u3001\u6b21\u306e\u5185\u5bb9\u3092\u6848\u5185\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u898b\u7a4d\u984d\u306b\u306f\u3001\u7279\u5225\u63a7\u9664\u5f8c\u306e2\u5206\u306e1\u306e\u91d1\u984d\u3092\u542b\u3081\u3066\u8a18\u5165\u3057\u3066\u3082\u3089\u3046<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b<\/li>\n<li>\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u306b\u4e00\u6642\u6240\u5f97\u304c\u3042\u308c\u3070\u3001\u6276\u990a\u306e\u5224\u5b9a\u306b\u5f71\u97ff\u3059\u308b\u5834\u5408\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_73.htm\" rel=\"noopener\" target=\"_blank\">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><\/p>\n<h2>\u4e00\u6642\u6240\u5f97\u306b\u542b\u307e\u308c\u308b\u53ce\u5165\u3068\u306f\uff1f<\/h2>\n<p>\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u300c\u6240\u5f97\u300d\u3068\u3044\u3044\u3001\u7a0e\u6cd5\u4e0a\u306f10\u7a2e\u985e\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u305d\u306e\u3072\u3068\u3064\u304c\u4e00\u6642\u6240\u5f97\u3067\u3001\u7d99\u7d9a\u7684\u306a\u884c\u70ba\u304b\u3089\u751f\u3058\u305f\u3082\u306e\u3067\u3082\u52b4\u52d9\u306e\u5bfe\u4fa1\u3067\u3082\u306a\u3044\u3001\u4e00\u6642\u7684\u306a\u6240\u5f97\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u306e\u533a\u5206\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6240\u5f97\u306e\u7a2e\u985e<\/th>\n<th>\u8a72\u5f53\u3059\u308b\u53ce\u5165<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5229\u5b50\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u9280\u884c\u9810\u91d1\u3084\u90f5\u4fbf\u8caf\u91d1\u306e\u5229\u5b50\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u914d\u5f53\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u682a\u4e3b\u3084\u51fa\u8cc7\u8005\u306b\u652f\u6255\u308f\u308c\u308b\u914d\u5f53\u91d1\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4e0d\u52d5\u7523\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u571f\u5730\u3084\u5efa\u7269\u3068\u3044\u3063\u305f\u4e0d\u52d5\u7523\u306a\u3069\u306b\u3088\u308b\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4e8b\u696d\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u4e8b\u696d\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308b\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u7d66\u6599\u3084\u8cde\u4e0e\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u9000\u8077\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u9000\u8077\u91d1\u30fb\u9000\u8077\u624b\u5f53\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5c71\u6797\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u4f10\u63a1\u3057\u305f\u5c71\u6797\u3084\u7acb\u6728\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8b72\u6e21\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4e00\u6642\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u5229\u5b50\u6240\u5f97\u304b\u3089\u8b72\u6e21\u6240\u5f97\u307e\u3067\u306b\u8a72\u5f53\u3057\u306a\u3044\u3001\u4e00\u6642\u7684\u306a\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u96d1\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u5229\u5b50\u6240\u5f97\u304b\u3089\u4e00\u6642\u6240\u5f97\u307e\u3067\u306b\u8a72\u5f53\u3057\u306a\u3044\u6240\u5f97<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1300.htm\" rel=\"noopener\" target=\"_blank\">No.1300 \u6240\u5f97\u306e\u533a\u5206\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4e00\u6642\u6240\u5f97\u306f3\u3064\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u6642\u6240\u5f97\u306b\u5f53\u3066\u306f\u307e\u308b\u306e\u306f\u3001\u7d99\u7d9a\u7684\u306a\u55b6\u5229\u884c\u70ba\u30fb\u52b4\u52d9\u306e\u5bfe\u4fa1\u30fb\u8cc7\u7523\u8b72\u6e21\u306e\u5bfe\u4fa1\u306e\u3044\u305a\u308c\u306b\u3082\u5f53\u305f\u3089\u306a\u3044\u6240\u5f97\u3067\u3059\u3002<\/b><\/span>\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u306f\u6b21\u306e3\u3064\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u55b6\u5229\u3092\u76ee\u7684\u3068\u3057\u3066\u7d99\u7d9a\u7684\u306b\u884c\u3063\u305f\u884c\u70ba\u304b\u3089\u751f\u3058\u305f\u3082\u306e\u3067\u306a\u3044\u3053\u3068<\/li>\n<li>\u52b4\u52d9\u306a\u3069\u306e\u5f79\u52d9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u306e\u6027\u8cea\u306e\u3082\u306e\u3067\u306a\u3044\u3053\u3068<\/li>\n<li>\u8cc7\u7523\u8b72\u6e21\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u306e\u6027\u8cea\u306e\u3082\u306e\u3067\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u53ce\u5165\u3068\u3001\u305d\u3053\u304b\u3089\u9664\u304b\u308c\u308b\u3082\u306e\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u4e00\u6642\u6240\u5f97\u306b\u306a\u308b\u53ce\u5165<\/th>\n<th>\u9664\u304b\u308c\u308b\u3082\u306e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u61f8\u8cde\u3084\u798f\u5f15\u304d\u306e\u8cde\u91d1\u54c1<\/td>\n<td style=\"text-align: left;\">\u696d\u52d9\u306b\u95a2\u3057\u3066\u53d7\u3051\u308b\u3082\u306e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7af6\u99ac\u3084\u7af6\u8f2a\u306e\u6255\u623b\u91d1<\/td>\n<td style=\"text-align: left;\">\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u7d99\u7d9a\u7684\u884c\u70ba\u304b\u3089\u751f\u3058\u305f\u3082\u306e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u751f\u547d\u4fdd\u967a\u306e\u4e00\u6642\u91d1\u3001\u640d\u5bb3\u4fdd\u967a\u306e\u6e80\u671f\u8fd4\u623b\u91d1\u306a\u3069<\/td>\n<td style=\"text-align: left;\">\u696d\u52d9\u306b\u95a2\u3057\u3066\u53d7\u3051\u308b\u3082\u306e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6cd5\u4eba\u304b\u3089\u8d08\u4e0e\u3055\u308c\u305f\u91d1\u54c1<\/td>\n<td style=\"text-align: left;\">\u696d\u52d9\u306b\u95a2\u3057\u3066\u53d7\u3051\u308b\u3082\u306e\u3001\u7d99\u7d9a\u7684\u306b\u53d7\u3051\u308b\u3082\u306e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u907a\u5931\u7269\u306e\u62fe\u5f97\u8005\u3084\u57cb\u8535\u7269\u306e\u767a\u898b\u8005\u304c\u53d7\u3051\u308b\u5831\u52b4\u91d1\u306a\u3069<\/td>\n<td style=\"text-align: left;\">\u30fc<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8cc7\u7523\u306e\u79fb\u8ee2\u7b49\u306e\u8cbb\u7528\u306b\u5145\u3066\u308b\u305f\u3081\u306e\u4ea4\u4ed8\u91d1<\/td>\n<td style=\"text-align: left;\">\u4ea4\u4ed8\u306e\u76ee\u7684\u3068\u3055\u308c\u305f\u652f\u51fa\u306b\u5145\u3066\u3089\u308c\u305f\u90e8\u5206<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u300c\u696d\u52d9\u306b\u95a2\u3057\u3066\u53d7\u3051\u308b\u3082\u306e\u300d\u3068\u306f\u3001\u4e8b\u696d\u3084\u4ed5\u4e8b\u3068\u306e\u95a2\u9023\u3067\u53d7\u3051\u53d6\u308b\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002\u53d6\u5f15\u5148\u304b\u3089\u53d7\u3051\u308b\u8ca9\u58f2\u5968\u52b1\u91d1\u3084\u3001\u52e4\u52d9\u5148\u304b\u3089\u696d\u52d9\u306e\u6210\u679c\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u5831\u5968\u91d1\u306a\u3069\u304c\u5f53\u3066\u306f\u307e\u308a\u3001\u4e00\u6642\u6240\u5f97\u3067\u306f\u306a\u304f\u4e8b\u696d\u6240\u5f97\u3084\u7d66\u4e0e\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1490.htm\" rel=\"noopener\" target=\"_blank\">No.1490 \u4e00\u6642\u6240\u5f97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5b9d\u304f\u3058\u306e\u5f53\u305b\u3093\u91d1\u3084\u5e74\u91d1\u5f62\u5f0f\u306e\u53d7\u53d6\u306f\u5bfe\u8c61\u5916<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9d\u304f\u3058\u306e\u5f53\u305b\u3093\u91d1\u3084\u30b9\u30dd\u30fc\u30c4\u632f\u8208\u304f\u3058\u306e\u6255\u623b\u91d1\u306f\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3001\u4e00\u6642\u6240\u5f97\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/b><\/span>\u5e74\u91d1\u3068\u3057\u3066\u8907\u6570\u56de\u306b\u308f\u305f\u3063\u3066\u53d7\u3051\u53d6\u308b\u4fdd\u967a\u91d1\u3082\u3001\u4e00\u6642\u6240\u5f97\u3067\u306f\u306a\u304f\u96d1\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e00\u6642\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1284\/\" data-lkc-id=\"109\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u4e00\u6642\u6240\u5f97\u3068\u306f\uff1f\u81e8\u6642\u53ce\u5165\u3092\u5f97\u305f\u969b\u306e\u78ba\u5b9a\u7533\u544a\u3092\u89e3\u8aac\uff01 | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9<\/div><div class=\"lkc-excerpt\">\u4e8b\u696d\u306b\u3088\u308b\u53ce\u76ca\u306a\u3069\u3092\u57fa\u3068\u3057\u305f\u6240\u5f97\u4ee5\u5916\u306b\u53ce\u5165\u304c\u3042\u3063\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u300c\u4e00\u6642\u6240\u5f97\u300d\u3068\u306a\u308a\u307e\u3059\u3002\u4eca\u5f8c\u3082\u7d99\u7d9a\u7684\u306b\u767a\u751f\u3059\u308b\u6240\u5f97\u3067\u306f\u306a\u3044\u3082\u306e\u3067\u3042\u308a\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u306a\u3069\u306b\u3088\u3063\u3066\u5f97\u305f\u53ce\u76ca\u3067\u306a\u3044\u3001\u4e00\u6642\u7684\u306b\u767a\u751f\u3057\u305f\u6240\u5f97\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u4e00\u6642\u6240\u5f97\u306b\u2026<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u4fdd\u967a\u3067\u4e00\u6642\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3089\u4e00\u6642\u6240\u5f97\u306b\u306a\u308b\uff1f<\/h2>\n<p>\u4fdd\u967a\u304b\u3089\u53d7\u3051\u53d6\u308b\u4e00\u6642\u91d1\u306f\u3001\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u4eba\u3068\u53d7\u3051\u53d6\u308b\u4eba\u306e\u95a2\u4fc2\u306b\u3088\u3063\u3066\u3001\u304b\u304b\u308b\u7a0e\u91d1\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u306b\u3001\u306f\u3058\u3081\u3066\u4e00\u6642\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u5224\u5b9a\u306b\u4f7f\u3046\u306e\u306f\u5951\u7d04\u8005\u540d\u3067\u306f\u306a\u304f\u3001\u5b9f\u969b\u306b\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u4eba\u3067\u3059\u3002<\/p>\n<h3>\u89e3\u7d04\u8fd4\u623b\u91d1\u30fb\u6e80\u671f\u4fdd\u967a\u91d1\u306e\u6271\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u4eba\u304c\u53d7\u3051\u53d6\u308b\u5834\u5408\u306b\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u4e00\u6642\u91d1\u3067\u53d7\u3051\u53d6\u308c\u3070\u4e00\u6642\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u8ca0\u62c5\u8005\u3068\u53d7\u53d6\u4eba\u304c\u9055\u3046\u5834\u5408\u306f\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u30b1\u30fc\u30b9<\/th>\n<th>\u6240\u5f97\u306e\u7a2e\u985e\u30fb\u7a0e\u91d1<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u8ca0\u62c5\u8005 \uff1d \u53d7\u53d6\u4eba\u3067\u3001\u4e00\u6642\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b<\/td>\n<td style=\"text-align: left;\">\u6240\u5f97\u7a0e\uff08\u4e00\u6642\u6240\u5f97\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8ca0\u62c5\u8005 \uff1d \u53d7\u53d6\u4eba\u3067\u3001\u5e74\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b<\/td>\n<td style=\"text-align: left;\">\u6240\u5f97\u7a0e\uff08\u96d1\u6240\u5f97\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8ca0\u62c5\u8005 \u2260 \u53d7\u53d6\u4eba<\/td>\n<td style=\"text-align: left;\">\u8d08\u4e0e\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5e74\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u96d1\u6240\u5f97\u3068\u306a\u308a\u3001\u7279\u5225\u63a7\u966450\u4e07\u5186\u30822\u5206\u306e1\u306e\u8a08\u7b97\u3082\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u540c\u3058\u4fdd\u967a\u91d1\u3067\u3082\u7a0e\u8ca0\u62c5\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u53d7\u3051\u53d6\u308a\u65b9\u3092\u9078\u3079\u308b\u5834\u5408\u306f\u4e8b\u524d\u306b\u78ba\u304b\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u4fdd\u967a\u671f\u9593\u304c5\u5e74\u4ee5\u4e0b\u306e\u4e00\u6642\u6255\u990a\u8001\u4fdd\u967a\u306a\u3069\u306e\u5dee\u76ca\u306f\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u3060\u3051\u3067\u8ab2\u7a0e\u95a2\u4fc2\u304c\u7d42\u308f\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u305a\u3001\u5e74\u672b\u8abf\u6574\u306e\u898b\u7a4d\u984d\u306b\u3082\u542b\u3081\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1755.htm\" rel=\"noopener\" target=\"_blank\">No.1755 \u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u4fc2\u308b\u6e80\u671f\u4fdd\u967a\u91d1\u7b49\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u6271\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306f\u3001\u88ab\u4fdd\u967a\u8005\u30fb\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u4eba\u30fb\u53d7\u53d6\u4eba\u306e3\u8005\u306e\u95a2\u4fc2\u3067\u7a0e\u76ee\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/b><\/span>\u7d44\u307f\u5408\u308f\u305b\u3054\u3068\u306e\u6271\u3044\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u88ab\u4fdd\u967a\u8005\u30fb\u8ca0\u62c5\u8005\u30fb\u53d7\u53d6\u4eba\u306e\u95a2\u4fc2<\/th>\n<th>\u304b\u304b\u308b\u7a0e\u91d1<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u88ab\u4fdd\u967a\u8005 \u2260 \u8ca0\u62c5\u8005 \uff1d \u53d7\u53d6\u4eba<\/td>\n<td style=\"text-align: left;\">\u6240\u5f97\u7a0e\uff08\u4e00\u6642\u6240\u5f97\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u88ab\u4fdd\u967a\u8005 \uff1d \u8ca0\u62c5\u8005 \u2260 \u53d7\u53d6\u4eba<\/td>\n<td style=\"text-align: left;\">\u76f8\u7d9a\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u88ab\u4fdd\u967a\u8005 \u2260 \u8ca0\u62c5\u8005 \u2260 \u53d7\u53d6\u4eba<\/td>\n<td style=\"text-align: left;\">\u8d08\u4e0e\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u4eba\u304c\u81ea\u5206\u4ee5\u5916\u3092\u88ab\u4fdd\u967a\u8005\u3068\u3057\u3001\u81ea\u5206\u3067\u53d7\u3051\u53d6\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3082\u3001\u4e00\u6642\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308c\u3070\u4e00\u6642\u6240\u5f97\u3001\u5e74\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308c\u3070\u96d1\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1750.htm\" rel=\"noopener\" target=\"_blank\">No.1750 \u6b7b\u4ea1\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p>\u4e00\u6642\u6240\u5f97\u306f\u3001\u53ce\u5165\u91d1\u984d\u304b\u3089\u305d\u306e\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d\u3092\u5dee\u3057\u5f15\u304d\u3001\u3055\u3089\u306b\u7279\u5225\u63a7\u9664\u984d50\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u307b\u304b\u306e\u6240\u5f97\u3068\u5408\u7b97\u3059\u308b\u969b\u306f\u3001\u305d\u306e2\u5206\u306e1\u306e\u91d1\u984d\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n<h3>\u7279\u5225\u63a7\u966450\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u30662\u5206\u306e1\u306b\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u53ce\u5165\u91d1\u984d\u304b\u3089\u652f\u51fa\u984d\u3068\u7279\u5225\u63a7\u966450\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u984d\u3067\u3059\u3002<\/b><\/span>\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em;\"><strong>\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d \uff1d \u53ce\u5165\u91d1\u984d \uff0d \u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d \uff0d \u7279\u5225\u63a7\u9664\u984d\uff08\u6700\u9ad850\u4e07\u5186\uff09<br \/>\n\u7dcf\u6240\u5f97\u91d1\u984d\u306b\u7b97\u5165\u3059\u308b\u91d1\u984d \uff1d \u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d \u00d7 1\/2<\/strong><\/div>\n<p>\u5dee\u3057\u5f15\u3051\u308b\u652f\u51fa\u984d\u306f\u3001\u305d\u306e\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u76f4\u63a5\u304b\u304b\u3063\u305f\u91d1\u984d\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u4fdd\u967a\u3067\u3042\u308c\u3070\u3001\u305d\u308c\u307e\u3067\u306b\u6255\u3044\u8fbc\u3093\u3060\u4fdd\u967a\u6599\u306e\u7dcf\u984d\u3067\u3059\u3002<\/p>\n<p>\u540c\u3058\u5e74\u306b\u8907\u6570\u306e\u4e00\u6642\u6240\u5f97\u304c\u3042\u3063\u3066\u3082\u3001\u7279\u5225\u63a7\u9664\u984d\u306f\u5408\u8a08\u306750\u4e07\u5186\u307e\u3067\u3067\u3059\u3002\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u7fcc\u5e74\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1490.htm\" rel=\"noopener\" target=\"_blank\">No.1490 \u4e00\u6642\u6240\u5f97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u30b1\u30fc\u30b9\u5225\u306e\u8a08\u7b97\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9f\u969b\u306e\u91d1\u984d\u3092\u5f53\u3066\u306f\u3081\u308b\u3068\u3001\u7a0e\u984d\u3078\u306e\u5f71\u97ff\u3092\u5224\u65ad\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u4ee3\u8868\u7684\u306a3\u3064\u306e\u30b1\u30fc\u30b9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u30b1\u30fc\u30b9<\/th>\n<th>\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d<\/th>\n<th>\u7dcf\u6240\u5f97\u91d1\u984d\u306b\u52a0\u7b97\u3055\u308c\u308b\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u2460\u6e80\u671f\u4fdd\u967a\u91d1200\u4e07\u5186<br \/>\n\uff08\u6255\u8fbc\u4fdd\u967a\u6599150\u4e07\u5186\uff09<\/td>\n<td style=\"text-align: left;\">200\u4e07\u5186 \uff0d 150\u4e07\u5186 \uff0d 50\u4e07\u5186<br \/>\n\uff1d 0\u5186<\/td>\n<td style=\"text-align: left;\">\u306a\u3057\uff08\u8ab2\u7a0e\u3055\u308c\u306a\u3044\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2461\u89e3\u7d04\u8fd4\u623b\u91d1300\u4e07\u5186<br \/>\n\uff08\u6255\u8fbc\u4fdd\u967a\u6599180\u4e07\u5186\uff09<\/td>\n<td style=\"text-align: left;\">300\u4e07\u5186 \uff0d 180\u4e07\u5186 \uff0d 50\u4e07\u5186<br \/>\n\uff1d 70\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">35\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2462\u61f8\u8cde\u306e\u8cde\u91d180\u4e07\u5186<br \/>\n\uff08\u652f\u51fa\u984d\u306a\u3057\uff09<\/td>\n<td style=\"text-align: left;\">80\u4e07\u5186 \uff0d 0\u5186 \uff0d 50\u4e07\u5186<br \/>\n\uff1d 30\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">15\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30b1\u30fc\u30b9\u2460\u306e\u3088\u3046\u306b\u7279\u5225\u63a7\u9664\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308c\u3070\u3001\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u306f0\u5186\u3068\u306a\u308a\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002\u5e74\u672b\u8abf\u6574\u306e\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u306e\u306f\u3001\u30b1\u30fc\u30b9\u2461\u306a\u308935\u4e07\u5186\u3001\u30b1\u30fc\u30b9\u2462\u306a\u308915\u4e07\u5186\u3067\u3059\u3002<\/p>\n<h3>\u66f8\u985e\u3054\u3068\u306b\u8a18\u5165\u3059\u308b\u91d1\u984d\u304c\u7570\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u7533\u544a\u66f8\u3068\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u3067\u306f\u3001\u8a18\u5165\u3059\u308b\u91d1\u984d\u306e\u6bb5\u968e\u304c\u9055\u3044\u307e\u3059\u3002<\/b><\/span>\u66f8\u985e\u3054\u3068\u306e\u5bfe\u5fdc\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"33%\">\u8a18\u5165\u3059\u308b\u66f8\u985e<\/th>\n<th width=\"67%\">\u8a18\u5165\u3059\u308b\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8<br \/>\n\uff08\u5e74\u672b\u8abf\u6574\uff09<\/td>\n<td style=\"text-align: left;\">\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u306b\u3001\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u00d71\/2\u3092\u542b\u3081\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<br \/>\n\uff08\u5e74\u672b\u8abf\u6574\uff09<\/td>\n<td style=\"text-align: left;\">\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306b\u3001\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u00d71\/2\u3092\u542b\u3081\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u78ba\u5b9a\u7533\u544a\u66f8 \u7b2c\u4e8c\u8868<\/td>\n<td style=\"text-align: left;\">\u300c\u6240\u5f97\u306e\u5185\u8a33\u300d\u6b04\u306b\u3001\u53ce\u5165\u91d1\u984d\u3092\u8a18\u8f09\u3057\u3001\u300c\u7dcf\u5408\u8ab2\u7a0e\u306e\u8b72\u6e21\u6240\u5f97\u3001\u4e00\u6642\u6240\u5f97\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u6b04\u306b\u53ce\u5165\u91d1\u984d\u3068\u5fc5\u8981\u7d4c\u8cbb\u7b49\u3001\u5dee\u5f15\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u78ba\u5b9a\u7533\u544a\u66f8 \u7b2c\u4e00\u8868<\/td>\n<td style=\"text-align: left;\">\u300c\u53ce\u5165\u91d1\u984d\u7b49\u300d\u306e\u300c\u4e00\u6642\u300d\u6b04\u306b\u3001\u7b2c\u4e8c\u8868\u3067\u8a18\u8f09\u3057\u305f\u5dee\u5f15\u91d1\u984d\u304b\u3089\u7279\u5225\u63a7\u9664\u984d\u3067\u3042\u308b50\u4e07\u5186\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u3001\u300c\u6240\u5f97\u91d1\u984d\u7b49\u300d\u306e\u300c\u7dcf\u5408\u8b72\u6e21\u30fb\u4e00\u6642\u300d\u6b04\u306b\u300c\u4e00\u6642\u300d\u6b04\u306b\u8a18\u5165\u3057\u305f\u91d1\u984d\u306b2\u5206\u306e1\u3092\u639b\u3051\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u7533\u544a\u66f8\u306b\u306f2\u5206\u306e1\u306b\u3057\u305f\u5f8c\u306e\u91d1\u984d\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u306f\u3001\u5bfe\u5fdc\u3059\u308b\u6b04\u306b\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u6bb5\u968e\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u8a18\u5165\u3059\u308b\u6bb5\u968e\u3092\u53d6\u308a\u9055\u3048\u308b\u3068\u3001\u63a7\u9664\u984d\u3084\u7a0e\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u3069\u306e\u66f8\u985e\u306b\u4f55\u3092\u66f8\u304f\u304b\u3092\u78ba\u304b\u3081\u3066\u304b\u3089\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u4e00\u6642\u6240\u5f97\u306f\u6276\u990a\u306e\u5224\u5b9a\u306b\u3069\u3046\u5f71\u97ff\u3059\u308b\uff1f<\/h2>\n<p>\u6276\u990a\u306e\u5224\u5b9a\u306b\u4f7f\u3046\u306e\u306f\u5e74\u53ce\u3067\u306f\u306a\u304f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3067\u3059\u3002\u7d66\u4e0e\u3060\u3051\u306a\u3089\u7bc4\u56f2\u5185\u3067\u3082\u3001\u4e00\u6642\u6240\u5f97\u3092\u52a0\u3048\u308b\u3068\u8981\u4ef6\u3092\u8d85\u3048\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u306f\u4e00\u6642\u6240\u5f97\u306e2\u5206\u306e1\u304c\u52a0\u7b97\u3055\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u306e\u5224\u5b9a\u306b\u4f7f\u3046\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u306f\u3001\u4e00\u6642\u6240\u5f97\u306e2\u5206\u306e1\u306e\u91d1\u984d\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u30d1\u30fc\u30c8\u53ce\u5165\u304c\u3042\u308b\u914d\u5076\u8005\u304c\u6e80\u671f\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u7d66\u4e0e\u53ce\u5165130\u4e07\u5186\uff08\u7d66\u4e0e\u6240\u5f9756\u4e07\u5186\uff09\u306e\u914d\u5076\u8005\u306b\u3001\u89e3\u7d04\u8fd4\u623b\u91d1\u3067\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d20\u4e07\u5186\u304c\u751f\u3058\u305f\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;margin-bottom: 1em;\"><strong>\u7d66\u4e0e\u6240\u5f97 56\u4e07\u5186 \uff0b \u4e00\u6642\u6240\u5f97 20\u4e07\u5186 \u00d7 1\/2 \uff1d 66\u4e07\u5186<\/strong><\/div>\n<p>\u5bb6\u65cf\u304c\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5e74\u306f\u3001\u6276\u990a\u306e\u7bc4\u56f2\u5185\u304b\u3069\u3046\u304b\u3092\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3067\u78ba\u304b\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u6240\u5f97\u8981\u4ef6\u306f62\u4e07\u5186\u4ee5\u4e0b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u6276\u990a\u89aa\u65cf\u3084\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306e\u6240\u5f97\u8981\u4ef6\u306f58\u4e07\u5186\u4ee5\u4e0b\u304b\u308962\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165136\u4e07\u5186\u4ee5\u4e0b\uff09\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u3067\u306f\u3001\u4ee4\u548c8\u5e7412\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3046\u7d66\u4e0e\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5148\u306e\u4f8b\u3067\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c66\u4e07\u5186\u3068\u306a\u308b\u914d\u5076\u8005\u306f\u300162\u4e07\u5186\u3092\u8d85\u3048\u308b\u305f\u3081\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306b\u306f\u5f53\u305f\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308b\u305f\u3081\u3001\u7533\u544a\u66f8\u306e\u8a72\u5f53\u6b04\u3067\u78ba\u304b\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/index.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u4e00\u6642\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3046\uff1f<\/h2>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u3001\u53ce\u5165\u91d1\u984d\u304b\u3089\u652f\u51fa\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u304c90\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u306e\u8981\u5426\u3068\u624b\u7d9a\u304d\u306e\u9032\u3081\u65b9\u3092\u78ba\u304b\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u91d1\u984d\u306e\u76ee\u5b89<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u4e00\u6642\u6240\u5f97\u3060\u3051\u3067\u5224\u5b9a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u96d1\u6240\u5f97\u306a\u3069\u3082\u5408\u8a08\u3057\u3066\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u57fa\u6e96\u304b\u3089\u9006\u7b97\u3059\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px;margin-bottom: 1em;\"><strong>\uff08\u53ce\u5165\u91d1\u984d \uff0d \u652f\u51fa\u984d \uff0d 50\u4e07\u5186\uff09\u00d7 1\/2 \uff1e 20\u4e07\u5186<br \/>\n\u2192 \u53ce\u5165\u91d1\u984d \uff0d \u652f\u51fa\u984d \uff1e 90\u4e07\u5186<\/td>\n<p><\/strong><\/div>\n<p>\u3064\u307e\u308a\u3001\u53ce\u5165\u91d1\u984d\u304b\u3089\u652f\u51fa\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u304c90\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\uff08\u7279\u5225\u63a7\u9664\u5f8c\uff09\u3067\u3044\u3048\u307040\u4e07\u5186\u8d85\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<p>\u524d\u8ff0\u306e\u30b1\u30fc\u30b9\u2461\u306f35\u4e07\u5186\u306e\u305f\u3081\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u30b1\u30fc\u30b9\u2462\u306f15\u4e07\u5186\u306e\u305f\u3081\u4e0d\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u5834\u5408\u3067\u3082\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u7d66\u4e0e\u53ce\u5165\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\u3084\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306a\u3069\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u4eba\u306f\u300120\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u4e00\u6642\u6240\u5f97\u3092\u542b\u3081\u3066\u7533\u544a\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm\" rel=\"noopener\" target=\"_blank\">No.1900 \u7d66\u4e0e\u6240\u5f97\u8005\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u624b\u7d9a\u304d\u306e\u6d41\u308c<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7533\u544a\u671f\u9593\u306f\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u3067\u3001\u671f\u9650\u304c\u571f\u65e5\u306b\u3042\u305f\u308b\u5834\u5408\u306f\u7fcc\u958b\u5e81\u65e5\u307e\u3067\u3067\u3059\u3002<\/b><\/span>\u7528\u610f\u3059\u308b\u66f8\u985e\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list 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href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top\" rel=\"noopener\" target=\"_blank\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u4e00\u6642\u6240\u5f97\u306f\u898b\u7a4d\u984d\u3078\u306e\u7b97\u5165\u3068\u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u305a\u306b<\/h2>\n<p><span style=\"background-color: 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class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1284\/\" data-lkc-id=\"109\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u4e00\u6642\u6240\u5f97\u3068\u306f\uff1f\u81e8\u6642\u53ce\u5165\u3092\u5f97\u305f\u969b\u306e\u78ba\u5b9a\u7533\u544a\u3092\u89e3\u8aac\uff01 | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9<\/div><div class=\"lkc-excerpt\">\u4e8b\u696d\u306b\u3088\u308b\u53ce\u76ca\u306a\u3069\u3092\u57fa\u3068\u3057\u305f\u6240\u5f97\u4ee5\u5916\u306b\u53ce\u5165\u304c\u3042\u3063\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u300c\u4e00\u6642\u6240\u5f97\u300d\u3068\u306a\u308a\u307e\u3059\u3002\u4eca\u5f8c\u3082\u7d99\u7d9a\u7684\u306b\u767a\u751f\u3059\u308b\u6240\u5f97\u3067\u306f\u306a\u3044\u3082\u306e\u3067\u3042\u308a\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u306a\u3069\u306b\u3088\u3063\u3066\u5f97\u305f\u53ce\u76ca\u3067\u306a\u3044\u3001\u4e00\u6642\u7684\u306b\u767a\u751f\u3057\u305f\u6240\u5f97\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u4e00\u6642\u6240\u5f97\u306b\u2026<\/div><\/div><div 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