{"id":61198,"date":"2023-06-09T13:51:31","date_gmt":"2023-06-09T04:51:31","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=61198"},"modified":"2026-09-17T16:07:09","modified_gmt":"2026-09-17T07:07:09","slug":"%e5%a6%bb%e3%81%ae%e7%94%9f%e5%91%bd%e4%bf%9d%e9%99%ba%e6%96%99%e3%81%af%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%a7%e6%8e%a7%e9%99%a4%e3%81%a7%e3%81%8d%e3%82%8b%ef%bc%9f%e6%9d%a1%e4%bb%b6%e3%82%92","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/61198\/","title":{"rendered":"\u59bb\u306e\u751f\u547d\u4fdd\u967a\u6599\u306f\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u308b\uff1f\u6761\u4ef6\u3092\u89e3\u8aac\uff01"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u59bb\u306e\u751f\u547d\u4fdd\u967a\u6599\u306f\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u308b\uff1f<\/div>\n<p><strong>\u59bb\u306e\u751f\u547d\u4fdd\u967a\u6599\u306f\u3001\u592b\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308c\u3070\u592b\u306e\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u63a7\u9664\u306e\u53ef\u5426\u306f\u300c\u8ab0\u304c\u4fdd\u967a\u6599\u3092\u6255\u3046\u304b\u300d\u3067\u6c7a\u307e\u308b<\/li>\n<li>\u5f15\u843d\u53e3\u5ea7\u304c\u592b\u540d\u7fa9\u3067\u306a\u3044\u3068\u63a7\u9664\u4e0d\u53ef<\/li>\n<li>\u59bb\u81ea\u8eab\u304c\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u592b\u306e\u63a7\u9664\u5bfe\u8c61\u5916<\/li>\n<\/ul>\n<p>Q. \u59bb\u540d\u7fa9\u306e\u4fdd\u967a\u3067\u3082\u592b\u306e\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u308b\uff1f<\/p>\n<p>A. \u592b\u540d\u7fa9\u306e\u53e3\u5ea7\u304b\u3089\u4fdd\u967a\u6599\u3092\u5f15\u304d\u843d\u3068\u3057\u3066\u3044\u308c\u3070\u3001\u59bb\u540d\u7fa9\u306e\u4fdd\u967a\u3067\u3082\u592b\u306e\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u59bb\u306e\u751f\u547d\u4fdd\u967a\u6599\u306f\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u901a\u5e38\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u304c\u52a0\u5165\u3059\u308b\u751f\u547d\u4fdd\u967a\u306f\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u53ef\u80fd\u3067\u3059\u3002\u4e00\u65b9\u3001\u59bb\u306e\u5206\u306e\u751f\u547d\u4fdd\u967a\u306f\u3001\u4fdd\u967a\u6599\u3092\u8ab0\u304c\u652f\u6255\u3063\u305f\u304b\u306b\u3088\u3063\u3066\u63a7\u9664\u306e\u53ef\u5426\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u5c02\u696d\u4e3b\u5a66\u3067\u592b\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u305f\u5834\u5408\u306f\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002 \u5f53\u8a18\u4e8b\u3067\u306f\u3001\u59bb\u306e\u751f\u547d\u4fdd\u967a\u6599\u3092\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3059\u308b\u6761\u4ef6\u3092\u30012026\u5e74\uff08\u4ee4\u548c8\u5e74\uff09\u5206\u306e\u6700\u65b0\u306e\u53d6\u308a\u6271\u3044\u306b\u57fa\u3065\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u59bb\u306e\u751f\u547d\u4fdd\u967a\u6599\u306f\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u308b\uff1f<\/h2>\n<p>\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306a\u3069\u3001\u4f1a\u793e\u3084\u7d44\u7e54\u306b\u6240\u5c5e\u3057\u7d66\u4e0e\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306f\u3001\u539f\u5247\u5e74\u306b1\u56de\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3067\u7d0d\u3081\u3066\u3044\u308b\u6240\u5f97\u7a0e\u3068\u3001\u6b63\u78ba\u306a\u6240\u5f97\u7a0e\u3068\u306e\u5dee\u984d\u3092\u6e05\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002<\/p>\n<p>\u540c\u6642\u306b\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u3068\u3044\u3063\u305f\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u7d0d\u7a0e\u8005\u304c\u652f\u6255\u3063\u305f\u751f\u547d\u4fdd\u967a\u6599\u3092\u63a7\u9664\u3059\u308b\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3082\u6240\u5f97\u63a7\u9664\u306e\u4e00\u7a2e\u3067\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u59bb\u304c\u52a0\u5165\u3057\u3066\u3044\u308b\u751f\u547d\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u306f\u3001\u592b\u306e\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u3053\u3067\u306f\u3001\u59bb\u306e\u751f\u547d\u4fdd\u967a\u6599\u3092\u592b\u306e\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3059\u308b\u6761\u4ef6\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4fdd\u967a\u6599\u3092\u592b\u304c\u8ca0\u62c5\u3057\u3066\u3044\u308c\u3070\u63a7\u9664\u53ef\u80fd<\/h3>\n<p>\u59bb\u306e\u751f\u547d\u4fdd\u967a\u6599\u3092\u592b\u306e\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u308b\u304b\u5426\u304b\u306f\u3001\u4fdd\u967a\u6599\u3092\u8ab0\u304c\u652f\u6255\u3063\u3066\u3044\u308b\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<span style=\"background-color: #ffff99\"><strong>\u59bb\u304c\u5c02\u696d\u4e3b\u5a66\u306a\u3069\u3067\u53ce\u5165\u304c\u306a\u304f\u592b\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u592b\u306e\u5e74\u672b\u8abf\u6574\u3067\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u4fdd\u967a\u306e\u5951\u7d04\u8005\u3084\u88ab\u4fdd\u967a\u8005\u3001\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u8ab0\u304b\u3067\u306f\u306a\u304f\u3001\u3042\u304f\u307e\u3067\u4fdd\u967a\u6599\u3092\u8ab0\u304c\u8ca0\u62c5\u3057\u305f\u304b\u306b\u3088\u3063\u3066\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<h3>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a\u6599\u306e\u7bc4\u56f2<\/h3>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u751f\u547d\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u3001\u4e00\u5b9a\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u4fdd\u967a\u6599\u3092\u7d0d\u7a0e\u8005\u672c\u4eba\u304c\u8ca0\u62c5\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6255\u8fbc\u307f\u3092\u78ba\u8a8d\u3067\u304d\u308b\u652f\u6255\u7968\u306a\u3069\u3067\u8a3c\u660e\u3067\u304d\u308c\u3070\u3001\u672c\u4eba\u540d\u7fa9\u4ee5\u5916\u306e\u751f\u547d\u4fdd\u967a\u6599\u3082\u672c\u4eba\u306e\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4e21\u89aa\u306e\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u3084\u5b50\u306e\u5b66\u8cc7\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<h3>\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u89aa\u65cf\u306e\u7bc4\u56f2<\/h3>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u7bc4\u56f2\u306f\u3001\u914d\u5076\u8005\u30686\u89aa\u7b49\u5185\u306e\u8840\u65cf\u304a\u3088\u30733\u89aa\u7b49\u5185\u306e\u59fb\u65cf\u3067\u3059\u3002\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306f\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u3068\u89aa\u65cf\u306b\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u3044\u308f\u3086\u308b\u5185\u7e01\u95a2\u4fc2\u8005\u306e\u751f\u547d\u4fdd\u967a\u6599\u306f\u63a7\u9664\u3067\u304d\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1140.htm\" target=\"_blank\" rel=\"noopener\">No.1140 \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/gensen\/03\/35.htm\" target=\"_blank\" rel=\"noopener\">\u59bb\u540d\u7fa9\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u57fa\u3065\u304f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340AC0000000033\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u6cd5\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h3>\u59bb\u81ea\u8eab\u304c\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u59bb\u81ea\u8eab\u306e\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u59bb\u304c\u81ea\u5206\u3067\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u592b\u306e\u5e74\u672b\u8abf\u6574\u3067\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/span>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u4eba\u304c\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u306e\u305f\u3081\u3001\u59bb\u81ea\u3089\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u592b\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u4ee3\u308f\u308a\u3001\u59bb\u81ea\u8eab\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u672c\u4eba\u540d\u7fa9\u306e\u751f\u547d\u4fdd\u967a\u3068\u3057\u3066\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3>\u59bb\u306b\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u63a7\u9664\u3057\u3066\u3082\u7a0e\u8ca0\u62c5\u304c\u6e1b\u3089\u306a\u3044\u3053\u3068\u304c\u3042\u308b<\/h3>\n<p>\u59bb\u304c\u592b\u306e\u88ab\u6276\u990a\u8005\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u59bb\u540d\u7fa9\u306e\u751f\u547d\u4fdd\u967a\u6599\u3067\u3042\u3063\u3066\u3082\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u5c02\u696d\u4e3b\u5a66\u306a\u3069\u3067\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3092\u9069\u7528\u3057\u3066\u3082\u6240\u5f97\u7a0e\u3092\u6e1b\u3089\u3059\u52b9\u679c\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u5834\u5408\u3001\u5b9f\u969b\u306b\u592b\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u592b\u5074\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002 <\/p>\n<h2>\u59bb\u306e\u751f\u547d\u4fdd\u967a\u6599\u3092\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3059\u308b\u5834\u5408\u306e\u624b\u7d9a\u304d\u306f\uff1f<\/h2>\n<p>\u59bb\u306e\u751f\u547d\u4fdd\u967a\u6599\u3092\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3059\u308b\u306b\u306f\u3001\u592b\u306e\u52e4\u52d9\u5148\u3078\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u305d\u306e\u969b\u306b\u3001\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u306a\u3069\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u306e\u539f\u672c\u3092\u5fc5\u305a\u6dfb\u4ed8\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u30b3\u30d4\u30fc\u3084\u5199\u3057\u306a\u3069\u306f\u8a8d\u3081\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u539f\u672c\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u7d1b\u5931\u3057\u306a\u3044\u3088\u3046\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306f\u3001\u901a\u5e3810\u6708\u304b\u308911\u6708\u306b\u304b\u3051\u3066\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u306a\u3069\u304b\u3089\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u3002<\/p>\n<h3>\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u69d8\u5f0f\u304c\u66f4\u65b0\u3055\u308c\u3066\u3044\u308b<\/h3>\n<p>\u4ee4\u548c8\u5e74\u5206\u306e\u69d8\u5f0f\u3067\u306f\u300123\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u7279\u4f8b\u306b\u5bfe\u5fdc\u3057\u305f\u8a18\u8f09\u6b04\u304c\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u57fa\u672c\u7684\u306a\u8a18\u8f09\u9805\u76ee\u306e\u8003\u3048\u65b9\u306f\u5f93\u6765\u3068\u5909\u308f\u3089\u306a\u3044\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u306b\u6cbf\u3063\u3066\u4e00\u3064\u305a\u3064\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-09-17-154706.png\" alt=\"\u4ee4\u548c\uff18\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"1110\" height=\"785\" class=\"alignnone size-full wp-image-126705\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-09-17-154706.png 1110w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-09-17-154706-300x212.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-09-17-154706-1024x724.png 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-09-17-154706-768x543.png 768w\" sizes=\"auto, (max-width: 1110px) 100vw, 1110px\" \/><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_04.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff18\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\uff08PDF\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" target=\"_blank\" rel=\"noopener\">A2-3 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4fdd\u967a\u4f1a\u793e\u7b49\u306e\u540d\u79f0<\/h3>\n<p>\u52a0\u5165\u3057\u3066\u3044\u308b\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u306e\u540d\u79f0\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u540d\u79f0\u304c\u9577\u3059\u304e\u3066\u66f8\u304d\u304d\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u7565\u79f0\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3>\u4fdd\u967a\u7b49\u306e\u7a2e\u985e<\/h3>\n<p>\u533b\u7642\u4fdd\u967a\u3084\u7d42\u8eab\u4fdd\u967a\u306a\u3069\u3001\u52a0\u5165\u3057\u3066\u3044\u308b\u4fdd\u967a\u306e\u7a2e\u985e\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u4fdd\u967a\u671f\u9593\u53c8\u306f\u5e74\u91d1\u652f\u6255\u671f\u9593<\/h3>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u78ba\u8a8d\u3057\u3066\u3001\u4fdd\u967a\u306e\u671f\u9593\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4fdd\u967a\u7b49\u306e\u5951\u7d04\u8005\u306e\u6c0f\u540d<\/h3>\n<p>\u4fdd\u967a\u5951\u7d04\u8005\u306e\u6c0f\u540d\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u63a7\u9664\u7533\u544a\u8005\u3068\u4fdd\u967a\u5951\u7d04\u8005\u306e\u540d\u7fa9\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u78ba\u8a8d\u3057\u3066\u9593\u9055\u3044\u306e\u306a\u3044\u3088\u3046\u306b\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u4fdd\u967a\u91d1\u7b49\u306e\u53d7\u53d6\u4eba\u306e\u6c0f\u540d<\/h3>\n<p>\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u306e\u540d\u7fa9\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u4fdd\u967a\u5951\u7d04\u8005\u3068\u540c\u69d8\u3001\u63a7\u9664\u7533\u544a\u8005\u3068\u540d\u7fa9\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3068\u3048\u3070\u59bb\u540d\u7fa9\u306e\u7d42\u8eab\u4fdd\u967a\u3067\u53d7\u53d6\u4eba\u304c\u5b50\u306b\u306a\u3063\u3066\u3044\u308b\u4fdd\u967a\u3082\u3001\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308c\u3070\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<h3>\u65b0\u30fb\u65e7\u306e\u533a\u5206<\/h3>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u52a0\u5165\u6642\u671f\u306b\u5fdc\u3058\u3066\u65b0\u5236\u5ea6\u3068\u65e7\u5236\u5ea6\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u78ba\u8a8d\u3057\u3001\u52a0\u5165\u3057\u3066\u3044\u308b\u751f\u547d\u4fdd\u967a\u306e\u65b0\u65e7\u533a\u5206\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u65b0\u5236\u5ea6\u306f\u5e73\u621024\u5e741\u67081\u65e5\u4ee5\u964d\u3001\u65e7\u5236\u5ea6\u306f\u5e73\u621023\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u52a0\u5165\u3057\u305f\u4fdd\u967a\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u672c\u5e74\u4e2d\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d<\/h3>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u300c\u7533\u544a\u984d\u300d\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u7533\u544a\u984d\u3068\u306f\u3001\u305d\u306e\u5e74\u306e1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u4e88\u5b9a\u901a\u308a\u4fdd\u967a\u6599\u304c\u652f\u6255\u308f\u308c\u305f\u5834\u5408\u306e\u91d1\u984d\u3067\u3059\u3002\u8a3c\u660e\u66f8\u306b\u4f75\u8a18\u3055\u308c\u308b\u300c\u8a3c\u660e\u984d\u300d\u3068\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u9593\u9055\u3048\u3066\u8a3c\u660e\u984d\u3092\u8a18\u8f09\u3059\u308b\u3068\u63a7\u9664\u984d\u304c\u5c11\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u70b9\u306b\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u65b0\u30fb\u65e7\u4fdd\u967a\u6599\u7b49\u306e\u5408\u8a08\u984d\uff08A\u30fbB\uff09\u3068\u8a08\u7b97\u5f0f\u3078\u306e\u5f53\u3066\u306f\u3081\uff08\u2460\u30fb\u2461\uff09<\/h3>\n<p>\u7533\u544a\u984d\u306e\u3046\u3061\u65b0\u5236\u5ea6\u5206\u3092A\u6b04\u306b\u3001\u65e7\u5236\u5ea6\u5206\u3092B\u6b04\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002A\u306e\u91d1\u984d\u306f\u300c\u8a08\u7b97\u5f0f\u2160\u300d\u3001B\u306e\u91d1\u984d\u306f\u300c\u8a08\u7b97\u5f0f\u2161\u300d\u306b\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3057\u3001\u305d\u308c\u305e\u308c\u2460\u30fb\u2461\u6b04\u306b\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u30021\u5186\u672a\u6e80\u306f\u5207\u308a\u4e0a\u3052\u3001\u2460\u306f40,000\u5186\u3001\u2461\u306f50,000\u5186\u304c\u4e0a\u9650\u3067\u3059\u3002<\/p>\n<h3>\u8a08\uff08\u2462\uff09\u3068\u63a7\u9664\u984d\uff08\u32d1\u30fb\u32fa\u30fb\u32e9\uff09<\/h3>\n<p>\u2460\u3068\u2461\u306e\u54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style=\"background-color: #ffff99\"><strong>\u592b\u540d\u7fa9\u306e\u53e3\u5ea7\u304b\u3089\u4fdd\u967a\u6599\u3092\u5f15\u304d\u843d\u3068\u3057\u3066\u3044\u308b\u59bb\u540d\u7fa9\u306e\u751f\u547d\u4fdd\u967a\u3092\u89e3\u7d04\u3057\u89e3\u7d04\u8fd4\u623b\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3084\u3001\u6e80\u671f\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u59bb\u3078\u306e\u8d08\u4e0e\u3068\u898b\u306a\u3055\u308c\u8d08\u4e0e\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span>\u4fdd\u967a\u3092\u5951\u7d04\u3059\u308b\u969b\u306f\u3001\u4fdd\u967a\u6599\u5f15\u843d\u53e3\u5ea7\u306e\u540d\u7fa9\u3001\u3059\u306a\u308f\u3061\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\u3092\u8ab0\u306b\u3059\u308b\u306e\u304b\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306e\u63a7\u9664\u9650\u5ea6\u984d\u4e00\u89a7<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u4fdd\u967a\u6599\u306b\u306f\u4e0a\u9650\u304c\u3042\u308a\u307e\u3059\u3002\u6240\u5f97\u7a0e\u3060\u3051\u3067\u306a\u304f\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u3082\u4e00\u5b9a\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u4e0a\u9650\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 12.6%\">\n<col style=\"width: 29.1%\">\n<col style=\"width: 28.3%\">\n<col style=\"width: 15.0%\">\n<col style=\"width: 15.0%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u65b0\u65e7\u533a\u5206<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u65e7\u5236\u5ea6\uff08\u6240\u5f97\u7a0e\uff09<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u65e7\u5236\u5ea6\uff08\u4f4f\u6c11\u7a0e\uff09<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u65b0\u5236\u5ea6\uff08\u6240\u5f97\u7a0e\uff09<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u65b0\u5236\u5ea6\uff08\u4f4f\u6c11\u7a0e\uff09<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u4e00\u822c\u751f\u547d\u4fdd\u967a<\/td>\n<td style=\"text-align: left\">5.0\u4e07\u5186<\/td>\n<td style=\"text-align: left\">3.5\u4e07\u5186<\/td>\n<td style=\"text-align: left\">4.0\u4e07\u5186<\/td>\n<td style=\"text-align: left\">2.8\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u4ecb\u8b77\u533b\u7642\u4fdd\u967a<\/td>\n<td style=\"text-align: left\">\u2010<\/td>\n<td style=\"text-align: left\">\u2010<\/td>\n<td style=\"text-align: left\">4.0\u4e07\u5186<\/td>\n<td style=\"text-align: left\">2.8\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u500b\u4eba\u5e74\u91d1\u4fdd\u967a<\/td>\n<td style=\"text-align: left\">5.0\u4e07\u5186<\/td>\n<td style=\"text-align: left\">3.5\u4e07\u5186<\/td>\n<td style=\"text-align: left\">4.0\u4e07\u5186<\/td>\n<td style=\"text-align: left\">2.8\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u5408\u8a08\u9069\u7528\u9650\u5ea6\u984d<\/td>\n<td style=\"text-align: left\">\u6240\u5f97\u7a0e\uff1a\u65e7\u5236\u5ea6\u3001\u65b0\u5236\u5ea6\u5408\u308f\u305b\u306612.0\u4e07\u5186<\/td>\n<td style=\"text-align: left\">\u4f4f\u6c11\u7a0e\uff1a\u65e7\u5236\u5ea6\u3001\u65b0\u5236\u5ea6\u5408\u308f\u305b\u30667.0\u4e07\u5186<\/td>\n<td style=\"text-align: left\">\u2010<\/td>\n<td style=\"text-align: left\">\u2010<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1140.htm\" target=\"_blank\" rel=\"noopener\">No.1140 \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>2026\u30fb2027\u5e74\u5206\u306f23\u6b73\u672a\u6e80\u6276\u990a\u3067\u4e00\u822c\u67a0\u304c6\u4e07\u5186\u306b\u62e1\u5927<\/h3>\n<p><span style=\"background-color: 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