{"id":60361,"date":"2023-05-12T11:34:04","date_gmt":"2023-05-12T02:34:04","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=60361"},"modified":"2026-03-31T17:54:00","modified_gmt":"2026-03-31T08:54:00","slug":"%e5%ad%a6%e8%b3%87%e4%bf%9d%e9%99%ba%e3%81%af%e7%94%9f%e5%91%bd%e4%bf%9d%e9%99%ba%e6%96%99%e6%8e%a7%e9%99%a4%e3%81%ae%e5%af%be%e8%b1%a1%e3%81%ab%e3%81%aa%e3%82%8b%ef%bc%9f%e5%b9%b4%e6%9c%ab%e8%aa%bf","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/60361\/","title":{"rendered":"\u5b66\u8cc7\u4fdd\u967a\u306f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\uff1f\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u66f8\u985e\u306e\u66f8\u304d\u65b9"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" 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id=\"post-below-intro\"><\/div><h2>\u5b66\u8cc7\u4fdd\u967a\u306f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\uff1f<\/h2>\n<p>\u5b66\u8cc7\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u4e00\u822c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1086\/\" data-internallinksmanager029f6b8e52c=\"45\" title=\"\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u306b\u8a72\u5f53\u3057\u6240\u5f97\u63a7\u9664\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306a\u3069\u3001\u4f1a\u793e\u3084\u7d44\u7e54\u306b\u6240\u5c5e\u3057<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u3092\u5f97\u3066\u3044\u308b\u65b9\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6982\u7b97\u306e\u6240\u5f97\u7a0e\u304c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3068\u6240\u5f97\u7a0e\u306e\u5dee\u984d\u3092\u6e05\u7b97\u3059\u308b\u624b\u7d9a\u304d\u304c<strong>\u5e74\u672b\u8abf\u6574<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001<span style=\"background-color: 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loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/05\/\u753b\u50cf1-2.jpg\" alt=\"\u5b66\u8cc7\u4fdd\u967a\u3068\u306f\" width=\"602\" height=\"549\" class=\"aligncenter size-full wp-image-60362\" style=\"display: block; margin: 0 auto;\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/05\/\u753b\u50cf1-2.jpg 602w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/05\/\u753b\u50cf1-2-300x274.jpg 300w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" 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style=\"background-color: #ffff99;\"><b>\u5b66\u8cc7\u4fdd\u967a\u306b\u52a0\u5165\u3057\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306f\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u3067\u4e00\u5b9a\u306e\u7a0e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7a2e\u985e\u306f\u4ee5\u4e0b\u306e4\u7a2e\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" data-internallinksmanager029f6b8e52c=\"44\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/55826\/\" data-internallinksmanager029f6b8e52c=\"46\" title=\"\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08<\/a>\u7b49\u639b\u91d1\u63a7\u9664<\/li>\n<li>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52305\/\" data-internallinksmanager029f6b8e52c=\"58\" title=\"\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\">\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/li>\n<\/ul>\n<\/div>\n<p>\u3055\u3089\u306b\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u4ee5\u4e0b\u306e3\u3064\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"30%\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5206\u985e<\/th>\n<th width=\"40%\">\u4fdd\u967a\u306e\u6982\u8981<\/th>\n<th width=\"30%\">\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u751f\u5b58\u307e\u305f\u306f\u6b7b\u4ea1\u306b\u57fa\u56e0\u3057\u3066\u4e00\u5b9a\u984d\u306e\u4fdd\u967a\u91d1\u7b49\u304c\u652f\u6255\u308f\u308c\u308b\u4fdd\u967a\u5951\u7d04<\/td>\n<td style=\"text-align: left;\">\u7d42\u8eab\u4fdd\u967a\u3001\u5b9a\u671f\u4fdd\u967a\u3001\u5b66\u8cc7\u4fdd\u967a\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u75be\u75c5\u307e\u305f\u306f\u8eab\u4f53\u306e\u50b7\u5bb3\u7b49\u306b\u3088\u308a\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u4fdd\u967a\u5951\u7d04\u306e\u3046\u3061\u3001\u533b\u7642\u8cbb\u652f\u6255\u4e8b\u7531\u306b\u57fa\u56e0\u3057\u3066\u4fdd\u967a\u91d1\u7b49\u304c\u652f\u6255\u308f\u308c\u308b\u4fdd\u967a\u5951\u7d04<\/td>\n<td style=\"text-align: left;\">\u533b\u7642\u4fdd\u967a\u3001\u304c\u3093\u4fdd\u967a\u3001\u4ecb\u8b77\u4fdd\u967a\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u7a0e\u5236\u9069\u683c\u7279\u7d04\u306e\u4ed8\u52a0\u3055\u308c\u305f\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u5951\u7d04<\/td>\n<td style=\"text-align: left;\">\u500b\u4eba\u5e74\u91d1\u4fdd\u967a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b66\u8cc7\u4fdd\u967a\u306f\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u300d\u306e\u3046\u3061\u300c\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u300d\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/span><\/b>\u5c06\u6765\u306e\u6559\u80b2\u8cbb\u7528\u3092\u7a4d\u307f\u7acb\u3066\u308b\u5b66\u8cc7\u4fdd\u967a\u306b\u306f\u3001\u5951\u7d04\u8005\u3067\u3042\u308b\u89aa\u306b\u4e07\u304c\u4e00\u306e\u4e8b\u614b\u304c\u8d77\u3053\u3063\u305f\u969b\u306b\u4fdd\u969c\u304c\u53d7\u3051\u3089\u308c\u308b\u4fdd\u967a\u7684\u306a\u5074\u9762\u3082\u3042\u308b\u305f\u3081\u3001\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u4ed6\u306e\u751f\u547d\u4fdd\u967a\u3068\u540c\u69d8\u3001\u5e74\u672b\u63a7\u9664\u306b\u304a\u3044\u3066\u7a0e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1141.htm\" rel=\"noopener\" target=\"_blank\">No.1141\u2003\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a\u5951\u7d04\u7b49\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5b66\u8cc7\u4fdd\u967a\u306e\u63a7\u9664\u7533\u8acb\u3092\u3059\u308b\u306e\u306f\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u8005<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b66\u8cc7\u4fdd\u967a\u306e\u63a7\u9664\u7533\u8acb\u3092\u3059\u308b\u306e\u306f\u3001\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u8005\u3067\u3059\u3002<\/b><\/span>\u901a\u5e38\u306e\u751f\u547d\u4fdd\u967a\u3067\u306f\u3001\u539f\u5247\u5951\u7d04\u8005\u3068\u88ab\u4fdd\u967a\u8005\u304c\u540c\u4e00\u3067\u3059\u304c\u3001\u5b66\u8cc7\u4fdd\u967a\u306e\u5834\u5408\u306f\u5951\u7d04\u8005\u304c\u89aa\u3067\u88ab\u4fdd\u967a\u8005\u304c\u5b50\u3069\u3082\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u52a0\u3048\u3066\u3001\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\u306f\u89aa\u3067\u3042\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u306a\u306e\u3067\u3001\u5e74\u672b\u8abf\u6574\u3067\u5b66\u8cc7\u4fdd\u967a\u306e\u63a7\u9664\u7533\u8acb\u3092\u884c\u3046\u306e\u306f\u89aa\u3067\u3059\u3002\u63a7\u9664\u7533\u8acb\u8005\u304c\u88ab\u4fdd\u967a\u8005\u3067\u306f\u306a\u3044\u3001\u3068\u3044\u3046\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u5951\u7d04\u8005\u304c\u59bb\u3067\u3042\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u592b\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u592b\u304c\u63a7\u9664\u7533\u8acb\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u53d7\u53d6\u4eba\u304c\u5951\u7d04\u8005\u672c\u4eba\u30fb\u914d\u5076\u8005\u30fb\u89aa\u65cf\u306e\u3044\u305a\u308c\u304b\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070\u3001\u53d7\u53d6\u4eba\u3092\u59bb\u306b\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u5b66\u8cc7\u4fdd\u967a\u306e\u5951\u7d04\u9014\u4e2d\u3067\u96e2\u5a5a\u3059\u308b\u3068\u53d7\u53d6\u4eba\u3068\u306e\u89aa\u65cf\u95a2\u4fc2\u304c\u89e3\u6d88\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u96e2\u5a5a\u5f8c\u306b\u592b\u3067\u3042\u3063\u305f\u65b9\u304c\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u3092\u7d9a\u3051\u3066\u3044\u3066\u3082\u63a7\u9664\u7533\u8acb\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5951\u7d04\u8005<\/th>\n<th>\u88ab\u4fdd\u967a\u8005<\/th>\n<th>\u53d7\u53d6\u4eba<\/th>\n<th>\u4fdd\u967a\u6599\u8ca0\u62c5\u8005<\/th>\n<th>\u63a7\u9664\u7533\u8acb\u8005<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u592b<\/td>\n<td style=\"text-align: left;\">\u5b50\u3069\u3082<\/td>\n<td style=\"text-align: left;\">\u592b<\/td>\n<td style=\"text-align: left;\">\u592b<\/td>\n<td style=\"text-align: left;\">\u592b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u592b<\/td>\n<td style=\"text-align: left;\">\u5b50\u3069\u3082<\/td>\n<td style=\"text-align: left;\">\u59bb<\/td>\n<td style=\"text-align: left;\">\u592b<\/td>\n<td style=\"text-align: left;\">\u592b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u59bb<\/td>\n<td style=\"text-align: left;\">\u5b50\u3069\u3082<\/td>\n<td style=\"text-align: left;\">\u59bb<\/td>\n<td style=\"text-align: left;\">\u592b<\/td>\n<td style=\"text-align: left;\">\u592b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u59bb<\/td>\n<td style=\"text-align: left;\">\u5b50\u3069\u3082<\/td>\n<td style=\"text-align: left;\">\u59bb<\/td>\n<td style=\"text-align: left;\">\u59bb<\/td>\n<td style=\"text-align: left;\">\u59bb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u5b66\u8cc7\u4fdd\u967a\u3092\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3059\u308b\u969b\u306e\u624b\u7d9a\u304d\u304a\u3088\u3073\u66f8\u985e\u306e\u66f8\u304d\u65b9<\/h2>\n<p>\u3053\u3053\u307e\u3067\u3001\u5b66\u8cc7\u4fdd\u967a\u306f\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u3092\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u5b9f\u969b\u306b\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u3053\u3067\u306f\u3001\u5b66\u8cc7\u4fdd\u967a\u3092\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3059\u308b\u969b\u306e\u624b\u7d9a\u304d\u304a\u3088\u3073\u66f8\u985e\u306e\u8a18\u8f09\u65b9\u6cd5\u3092\u8a73\u3057\u304f\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5b66\u8cc7\u4fdd\u967a\u3092\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b66\u8cc7\u4fdd\u967a\u3092\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3059\u308b\u306b\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><\/span>\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u3066\u3082\u3001\u6240\u5b9a\u306e\u624b\u7d9a\u304d\u3067\u63a7\u9664\u7533\u8acb\u3092\u884c\u308f\u306a\u3044\u3068\u7a0e\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u306a\u3044\u306e\u3067\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u524d\u7ae0\u3067\u3082\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001<strong>\u7533\u8acb\u8005\u306f\u5b66\u8cc7\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u65b9<\/strong>\u3067\u3059\u3002\u5951\u7d04\u8005\u304c\u59bb\u3067\u3042\u3063\u3066\u3082\u3001\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\u304c\u592b\u306e\u5834\u5408\u306f\u592b\u304c\u63a7\u9664\u7533\u8acb\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306f\u52e4\u52d9\u5148\u306e\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u7533\u8acb\u3092\u884c\u3048\u307e\u3059\u304c\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u3084\u81ea\u55b6\u696d\u8005\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306e\u969b\u306b\u63a7\u9664\u7533\u8acb\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u5b66\u8cc7\u4fdd\u967a\u3092\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b66\u8cc7\u4fdd\u967a\u3092\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3059\u308b\u306b\u306f\u3001\u524d\u7ae0\u3067\u7d39\u4ecb\u3057\u305f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u3055\u3089\u306b\u3001\u4fdd\u967a\u4f1a\u793e\u7b49\u304b\u3089\u767a\u884c\u3055\u308c\u308b\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u306e\u539f\u672c\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u5fc5\u8981\u66f8\u985e<\/b>\uff1a\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/li>\n<li><b>\u6dfb\u4ed8\u66f8\u985e<\/b>\uff1a\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8<\/li>\n<\/ul>\n<\/div>\n<p><span style=\"background-color: #ffff99;\"><b>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306f\u901a\u5e3810\u6708\u304b\u308911\u6708\u306b\u304b\u3051\u3066\u4fdd\u967a\u4f1a\u793e\u7b49\u304b\u3089\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u3002<\/span><\/b>\u539f\u672c\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u7d1b\u5931\u3057\u306a\u3044\u3088\u3046\u306b\u5927\u5207\u306b\u4fdd\u7ba1\u3057\u307e\u3057\u3087\u3046\u3002\u4e07\u304c\u4e00\u7d1b\u5931\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u4fdd\u967a\u4f1a\u793e\u7b49\u306b\u9023\u7d61\u3057\u65e9\u3081\u306b\u518d\u767a\u884c\u3092\u4f9d\u983c\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u30b9\u30ad\u30e3\u30ca\u7b49\u3067\u30c7\u30fc\u30bf\u5316\u3057\u305f\u3082\u306e\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u306e\u63d0\u51fa\u306f\u3001\u767a\u884c\u8005\u306e\u96fb\u5b50\u7f72\u540d\u304a\u3088\u3073\u96fb\u5b50\u8a3c\u660e\u66f8\u304c\u4ed8\u4e0e\u3055\u308c\u305f\u3082\u306e\u306e\u307f\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/b>\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u96fb\u5b50\u30c7\u30fc\u30bf\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/49678\/\" data-internallinksmanager029f6b8e52c=\"509\" title=\"\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\">\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb<\/a>\u3082\u3057\u304f\u306f\u4fdd\u967a\u4f1a\u793e\u7b49\u306eWeb\u30b5\u30a4\u30c8\u304b\u3089\u76f4\u63a5\u53d6\u5f97\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nenmatsu\/nencho_pamph.htm\" rel=\"noopener\" target=\"_blank\">\u5e74\u672b\u8abf\u6574\u624b\u7d9a\u306e\u96fb\u5b50\u5316\u306b\u95a2\u3059\u308b\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nenmatsu\/pdf\/nencho_faq.pdf\" rel=\"noopener\" target=\"_blank\">\u5e74\u672b\u8abf\u6574\u624b\u7d9a\u306e\u96fb\u5b50\u5316\u53ca\u3073\u5e74\u8abf\u30bd\u30d5\u30c8\u7b49\u306b\u95a2\u3059\u308bFAQ\uff08\u4ee4\u548c6\u5e7412\u6708\u6539\u8a02\u7248\uff09\u300d<\/a><\/p>\n<h3>\u5b66\u8cc7\u4fdd\u967a\u3092\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u306e\u66f8\u304d\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u3053\u304b\u3089\u306f\u3001\u5b9f\u969b\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3092\u7528\u3044\u3066\u66f8\u985e\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/b><\/span>\u521d\u898b\u3060\u3068\u308f\u304b\u308a\u306b\u304f\u3044\u9805\u76ee\u3082\u3042\u308b\u305f\u3081\u3001\u3053\u3061\u3089\u3067\u8a18\u8f09\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-5.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-5.jpg\" alt=\"\u4ee4\u548c7\u5e742025\u5e74\u5b66\u8cc7\u4fdd\u967a_\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"1120\" height=\"792\" class=\"aligncenter size-full wp-image-99746\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-5.jpg 1120w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-5-300x212.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-5-1024x724.jpg 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-5-768x543.jpg 768w\" sizes=\"auto, (max-width: 1120px) 100vw, 1120px\" \/><\/a><\/p>\n<h4>A.\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599<\/h4>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-6.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-6.jpg\" alt=\"\u4ee4\u548c7\u5e742025\u5e74\u5b66\u8cc7\u4fdd\u967a_\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"554\" height=\"230\" class=\"aligncenter size-full wp-image-99747\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-6.jpg 554w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-6-300x125.jpg 300w\" sizes=\"auto, (max-width: 554px) 100vw, 554px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81\u3001\u300c<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u5b66\u8cc7\u4fdd\u967a\u306f\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u307e\u305a\u306fA\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u4e00\u3064\u305a\u3064\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><b>\uff11\uff0e\u4fdd\u967a\u4f1a\u793e\u7b49\u306e\u540d\u79f0<\/b><br \/>\n\u52a0\u5165\u3057\u3066\u3044\u308b\u4fdd\u967a\u4f1a\u793e\u7b49\u306e\u540d\u79f0\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u6b04\u304c\u72ed\u304f\u6b63\u5f0f\u540d\u79f0\u3092\u8a18\u8f09\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u306f\u7565\u79f0\u3067\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<\/p>\n<p><b>\uff12\uff0e\u4fdd\u967a\u7b49\u306e\u7a2e\u985e<\/b><br \/>\n\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u4fdd\u967a\u7b49\u306e\u7a2e\u985e\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><b>\uff13\uff0e\u4fdd\u967a\u671f\u9593\u53c8\u306f\u5e74\u91d1\u652f\u6255\u3044\u671f\u9593<\/b><br \/>\n\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u4fdd\u967a\u671f\u9593\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><b>\uff14\uff0e\u4fdd\u967a\u7b49\u306e\u5951\u7d04\u8005\u306e\u6c0f\u540d<\/b><br \/>\n\u5951\u7d04\u8005\u306e\u6c0f\u540d\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u4f8b\u3048\u3070\u3001\u914d\u5076\u8005\u306e\u540d\u7fa9\u3067\u5b66\u8cc7\u4fdd\u967a\u3092\u5951\u7d04\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u306e\u6c0f\u540d\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u63a7\u9664\u7533\u8acb\u3092\u884c\u3046\u306e\u306f\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u65b9\u306a\u306e\u3067\u3001\u5951\u7d04\u8005\u3068\u7533\u8acb\u8005\u304c\u7570\u306a\u3063\u3066\u3044\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><b>\uff15\uff0e\u4fdd\u967a\u91d1\u7b49\u306e\u53d7\u53d6\u4eba<\/b><br \/>\n\u53d7\u53d6\u4eba\u306e\u6c0f\u540d\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u4f8b\u3048\u3070\u3001\u914d\u5076\u8005\u3092\u53d7\u53d6\u4eba\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u306e\u6c0f\u540d\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u524d\u8ff0\u306e\u901a\u308a\u3001\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u53d7\u53d6\u4eba\u304c\u5951\u7d04\u8005\u672c\u4eba\u30fb\u914d\u5076\u8005\u30fb\u89aa\u65cf\u306e\u4fdd\u967a\u5951\u7d04\u3060\u3051\u306a\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><b>\uff16\uff0e\u65b0\u30fb\u65e7\u306e\u533a\u5206<\/b><br \/>\n\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u8a18\u8f09\u306b\u5f93\u3044\u300c\u65b0\u300d\u300c\u65e7\u300d\u306e\u3044\u305a\u308c\u304b\u3092\u4e38\u3067\u56f2\u3093\u3067\u304f\u3060\u3055\u3044\u30022010\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u5236\u5ea6\u304c\u6539\u6b63\u3055\u308c\u3001\u4fdd\u967a\u5951\u7d04\u306e\u7de0\u7d50\u6642\u671f\u306b\u3088\u3063\u3066\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>2012\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u7de0\u7d50\u3057\u305f\u4fdd\u967a\u5951\u7d04\u306f\u65b0\u5236\u5ea6\u30012011\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u7de0\u7d50\u3057\u305f\u4fdd\u967a\u5951\u7d04\u306f\u65e7\u5236\u5ea6\u306e\u5bfe\u8c61\u3067\u3059\u3002\u306a\u304a\u3001\u5236\u5ea6\u306e\u65b0\u65e7\u306b\u3088\u3063\u3066\u63a7\u9664\u533a\u5206\u3068\u63a7\u9664\u984d\u304c\u7570\u306a\u308b\u305f\u3081\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><b>\uff17\uff0e\u3042\u306a\u305f\u304c\u672c\u5e74\u4e2d\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d<\/b><br \/>\n\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u300c\u7533\u544a\u984d\u30fb\u4e88\u5b9a\u984d\u30fb\u53c2\u8003\u984d\u300d\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306f\u5e74\u672b\u8abf\u6574\u306b\u5148\u99c6\u3051\u3066\u9001\u3089\u308c\u3066\u304f\u308b\u305f\u3081\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u306f\u652f\u6255\u3044\u6e08\u307f\u306e\u4fdd\u967a\u6599\u3092\u793a\u3059\u300c\u8a3c\u660e\u984d\u300d\u3068\u3001\u5e74\u672b\u307e\u3067\u5909\u66f4\u306a\u304f\u7d99\u7d9a\u3057\u3066\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u4fdd\u967a\u6599\u3092\u793a\u3059\u300c\u7533\u544a\u984d\u30fb\u4e88\u5b9a\u984d\u30fb\u53c2\u8003\u984d\u300d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u306f\u5fc5\u305a\u300c\u7533\u544a\u984d\u30fb\u4e88\u5b9a\u984d\u30fb\u53c2\u8003\u984d\u300d\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u540d\u79f0\u306f\u4fdd\u967a\u4f1a\u793e\u7b49\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><b>\uff18\uff0e\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d<\/b><br \/>\n\u66f8\u9762\u306e\u6848\u5185\u306b\u5f93\u3044\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u8a08\u7b97\u5f0f\u306fC\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u78ba\u8a8d\u306e\u4e0a\u3001\u9593\u9055\u3044\u306a\u304f\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>B.\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/05\/\u753b\u50cf4.jpg\" alt=\"\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\" width=\"602\" height=\"132\" class=\"aligncenter size-full wp-image-60365\" style=\"display: block; margin: 0 auto;\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/05\/\u753b\u50cf4.jpg 602w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/05\/\u753b\u50cf4-300x66.jpg 300w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" \/><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81\u3001<\/a>\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b66\u8cc7\u4fdd\u967a\u306b\u533b\u7642\u4fdd\u969c\u7279\u7d04\u306a\u3069\u3092\u4ed8\u5e2f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6761\u4ef6\u6b21\u7b2c\u3067\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664\u3082\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b>\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u3044\u304f\u3089\u304c\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306b\u8a72\u5f53\u3057\u3001\u3044\u304f\u3089\u304c\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u306f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664\u3082\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u306f\u3001B\u306b\u3082\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u306a\u304a\u3001\u8a18\u8f09\u5185\u5bb9\u306b\u3064\u3044\u3066\u306fA\u3068\u540c\u69d8\u3067\u3059\u3002<\/p>\n<h4>C.\u63a7\u9664\u984d\u8a08\u7b97<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/05\/\u753b\u50cf5.jpg\" alt=\"\u63a7\u9664\u984d\u8a08\u7b97\" width=\"602\" height=\"96\" class=\"aligncenter size-full wp-image-60366\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/05\/\u753b\u50cf5.jpg 602w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/05\/\u753b\u50cf5-300x48.jpg 300w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" \/><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81\u3001<\/a>\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>A\u30fbB\u306e\u8a18\u8f09\u304c\u7d42\u308f\u3063\u305f\u3089\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5408\u8a08\u91d1\u984d\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5236\u5ea6\u306e\u65b0\u65e7\u306b\u3088\u3063\u3066\u8a08\u7b97\u5f0f\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u306b\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/span><\/b><\/p>\n<h2>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3092\u3059\u308c\u3070\u3044\u304f\u3089\u63a7\u9664\u3055\u308c\u308b\uff1f\u8a08\u7b97\u65b9\u6cd5\u306a\u3069<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9f\u969b\u306b\u5e74\u672b\u8abf\u6574\u3067\u5b66\u8cc7\u4fdd\u967a\u3092\u63a7\u9664\u7533\u8acb\u3057\u305f\u5834\u5408\u3001\u3044\u304f\u3089\u6240\u5f97\u304c\u63a7\u9664\u3055\u308c\u3001\u3044\u304f\u3089\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u304a\u3088\u3073\u4e0a\u9650\u984d\u3092\u89e3\u8aac\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u5177\u4f53\u4f8b\u3092\u6319\u3052\u3066\u63a7\u9664\u984d\u304a\u3088\u3073<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2991\/\" data-internallinksmanager029f6b8e52c=\"515\" title=\"\u9084\u4ed8\u91d1\">\u9084\u4ed8\u91d1<\/a>\u306e\u984d\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305a\u3001\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u4e0a\u9650\u984d\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u8a08\u7b97\u65b9\u6cd5\u30fb\u4e0a\u9650\u984d\u306f\u5236\u5ea6\u306e\u65b0\u65e7\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u3001\u3055\u3089\u306b\u6240\u5f97\u7a0e\u3068<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u3067\u305d\u308c\u305e\u308c\u6240\u5f97\u63a7\u9664\u984d\u306e\u4e0a\u9650\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u306e\u6240\u5f97\u63a7\u9664\u984d<\/h3>\n<h4>\u65b0\u5236\u5ea6\u306b\u304a\u3051\u308b\u63a7\u9664\u984d<\/h4>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u7b49\u306e\u5408\u8a08\u984d<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">20,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">20,000\u5186\u8d8540,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\uff0f2\uff0b10,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">40,000\u5186\u8d8580,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\uff0f4\uff0b20,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">80,000\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b40,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u65e7\u5236\u5ea6\u306b\u304a\u3051\u308b\u63a7\u9664\u984d<\/h4>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u7b49\u306e\u5408\u8a08\u984d<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">25,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">25,000\u5186\u8d8550,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\uff0f2\uff0b12,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">50,000\u5186\u8d85100,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\uff0f4\uff0b25,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100,000\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b50,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u4f4f\u6c11\u7a0e\u306e\u6240\u5f97\u63a7\u9664\u984d<\/h3>\n<h4>\u65b0\u5236\u5ea6\u306b\u304a\u3051\u308b\u63a7\u9664\u984d<\/h4>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u7b49\u306e\u5408\u8a08\u984d<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">12,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u306e\u91d1\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">12,000\u5186\u8d8532,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\uff0f2\uff0b6,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">32,000\u5186\u8d8556,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\uff0f4\uff0b14,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">56,000\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b28,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u65e7\u5236\u5ea6\u306b\u304a\u3051\u308b\u63a7\u9664\u984d<\/h4>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u7b49\u306e\u5408\u8a08\u984d<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">15,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">15,000\u5186\u8d8540,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\uff0f2\uff0b7,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">40,000\u5186\u8d8570,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\uff0f4\uff0b17,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">70,000\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b35,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f8b\u3048\u3070\u30012022\u5e744\u67081\u65e5\u306b\u6708\u984d4,500\u5186\u3001\u5e74\u984d54,000\u5186\u306e\u5b66\u8cc7\u4fdd\u967a\u306b\u52a0\u5165\u3057\u305f\u5834\u5408\u3001\u65b0\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u63a7\u9664\u984d\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6240\u5f97\u7a0e\u306e\u6240\u5f97\u63a7\u9664\u984d<br \/>\n54,000\u5186\uff08\u652f\u6255\u4fdd\u967a\u6599\uff09\u00d71\uff0f4\uff0b20,000\u5186\uff1d33,500\u5186<\/li>\n<li>\u4f4f\u6c11\u7a0e\u306e\u6240\u5f97\u63a7\u9664\u984d<br \/>\n54,000\u5186\uff08\u652f\u6255\u4fdd\u967a\u6599\uff09\u00d71\uff0f4\uff0b14,000\u5186\uff1d27,500\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u7d9a\u3044\u3066\u3001\u4e0b\u8a18\u306e\u30e2\u30c7\u30eb\u30b1\u30fc\u30b9\u306e\u5834\u5408\u3001\u3044\u304f\u3089\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u304b\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u5bb6\u65cf\u69cb\u6210<\/b><br \/>\n\u592b\uff1a30\u6b73\u3001\u4f1a\u793e\u54e1\u3001\u5e74\u9593\u6240\u5f97330\u4e07\u5186<br \/>\n\u59bb\uff1a28\u6b73\u3001\u5c02\u696d\u4e3b\u5a66\u3001\u5e74\u9593\u6240\u5f970\u5186<br \/>\n\u5b50\u3069\u3082\uff1a0\u6b73<\/li>\n<li><b>\u4fdd\u967a\u60c5\u5831<\/b><br \/>\n\u5b66\u8cc7\u4fdd\u967a\u5951\u7d04\u65e5\uff1a2022\u5e744\u67081\u65e5\uff08\u65b0\u5236\u5ea6\uff09<br \/>\n\u5951\u7d04\u8005\uff1a\u592b<br \/>\n\u53d7\u53d6\u4eba\uff1a\u59bb<br \/>\n\u4fdd\u967a\u6599\uff1a\u6708\u984d10,000\u5186\u3001\u5e74\u984d120,000\u5186<br \/>\n\u4ed6\u306e\u751f\u547d\u4fdd\u967a\u7b49\u3078\u306e\u52a0\u5165\uff1a\u306a\u3057<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305a\u3001\u5b66\u8cc7\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u3092\u5e74\u9593120,000\u5186\u652f\u6255\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u6240\u5f97\u63a7\u9664\u984d\u306f\u4e0a\u9650\u306e40,000\u5186\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u30fb<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>\u30fb<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\u306e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u5e74\u9593\u6240\u5f97\u306f330\u4e07\u5186\u3067\u3001\u3053\u3053\u304b\u3089\u3055\u3089\u306b40,000\u5186\u3092\u63a7\u9664\u3067\u304d\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u306f326\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u6c11\u7a0e\u306b\u304a\u3051\u308b\u6240\u5f97\u63a7\u9664\u984d\u3082\u4e0a\u9650\u306e28,000\u5186\u3067\u3059\u3002\u6240\u5f97\u7a0e\u7387\u306f10\uff05\u3001\u4f4f\u6c11\u7a0e\u306f\u4e00\u5f8b10\uff05\u306a\u306e\u3067\u3001\u4fdd\u967a\u6599\u63a7\u9664\u3067\u9084\u4ed8\u3055\u308c\u308b\u91d1\u984d\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u6240\u5f97\u7a0e<\/b><br \/>\n40,000\u5186\uff08\u4fdd\u967a\u6599\u63a7\u9664\u984d\uff09\u00d710\uff05\uff08\u6240\u5f97\u7a0e\u7387\uff09\uff1d4,000\u5186<\/li>\n<li><b>\u4f4f\u6c11\u7a0e<\/b><br \/>\n28,000\u5186\uff08\u4fdd\u967a\u6599\u63a7\u9664\u984d\uff09\u00d710\uff05\uff08\u4f4f\u6c11\u7a0e\u7387\uff09\uff1d2,800\u5186<\/li>\n<li><b>\u9084\u4ed8\u91d1<\/b><br \/>\n4,000\u5186\uff0b2,800\u5186\uff1d6,800\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u5e74\u95936,800\u5186\u306f\u5c11\u306a\u3044\u3068\u611f\u3058\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u4f8b\u3048\u3070\u5b66\u8cc7\u4fdd\u967a\u309210\u5e74\u9593\u639b\u3051\u305f\u5834\u5408\u306f68,000\u5186\u300118\u5e74\u9593\u304b\u3051\u305f\u5834\u5408\u306f122,400\u5186\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u9577\u671f\u7684\u306b\u898b\u308b\u3068\u3042\u308b\u7a0b\u5ea6\u307e\u3068\u307e\u3063\u305f\u91d1\u984d\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u5b66\u8cc7\u4fdd\u967a\u3092\u304b\u3051\u3066\u3044\u308b\u65b9\u306f\u5fc5\u305a\u63a7\u9664\u7533\u8acb\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1140.htm\" rel=\"noopener\" target=\"_blank\">No.1140\u2003\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<br \/>\n<\/a>\u53c2\u8003\uff1a<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/kojin_ju.html#gaiyo_07\" rel=\"noopener\" target=\"_blank\">\u500b\u4eba\u4f4f\u6c11\u7a0e | \u7a0e\u91d1\u306e\u7a2e\u985e | \u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40<\/a><\/p>\n<h2>\u5b66\u8cc7\u4fdd\u967a\u306f\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u5b66\u8cc7\u4fdd\u967a\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u5b66\u8cc7\u4fdd\u967a\u3068\u306f\u3001\u5c06\u6765\u304b\u304b\u308b\u3067\u3042\u308d\u3046\u6559\u80b2\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u4fdd\u967a\u3067\u3059\u3002\u8caf\u84c4\u306e\u30a4\u30e1\u30fc\u30b8\u306e\u5f37\u3044\u5b66\u8cc7\u4fdd\u967a\u3067\u3059\u304c\u3001\u89aa\u306b\u4e07\u304c\u4e00\u306e\u4e8b\u614b\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u4fdd\u969c\u3092\u7d99\u7d9a\u3057\u305f\u307e\u307e\u4fdd\u967a\u6599\u306e\u6255\u3044\u8fbc\u307f\u304c\u514d\u9664\u3055\u308c\u308b\u3068\u3044\u3046\u4fdd\u967a\u7684\u306a\u5074\u9762\u3082\u3042\u308b\u305f\u3081\u3001\u4fdd\u967a\u6599\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: 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\u5f53\u8a18\u4e8b\u3067\u306f\u3001\u5b66 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