{"id":61215,"date":"2023-06-09T15:03:17","date_gmt":"2023-06-09T06:03:17","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=61215"},"modified":"2026-10-08T19:31:30","modified_gmt":"2026-10-08T10:31:30","slug":"%e5%ad%a6%e8%b3%87%e4%bf%9d%e9%99%ba%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%95%e3%82%8c%e3%82%8b%e3%81%8b%ef%bc%9f%e6%9d%a1%e4%bb%b6%e3%82%84%e6%89%8b%e7%b6%9a","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/61215\/","title":{"rendered":"\u5b66\u8cc7\u4fdd\u967a\u306f\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3055\u308c\u308b\uff1f\u6761\u4ef6\u3068\u66f8\u304d\u65b9\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u5b66\u8cc7\u4fdd\u967a\u306f\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u308b\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u7a0e\u5236\u4e0a\u306f\u751f\u547d\u4fdd\u967a\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u53d7\u53d6\u4eba\u304c\u5951\u7d04\u8005\u304b\u89aa\u65cf\u3067\u3042\u308c\u3070\u5bfe\u8c61<\/li>\n<li>\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u4eba\u304c\u7533\u544a\u3059\u308b<\/li>\n<li>\u4ee4\u548c8\u5e74\u5206\u306f\u63a7\u9664\u306e\u4e0a\u9650\u304c\u5e83\u304c\u308b<\/li>\n<\/ul>\n<p>\u3059\u3067\u306b\u4ed6\u306e\u751f\u547d\u4fdd\u967a\u3067\u4e0a\u9650\u307e\u3067\u63a7\u9664\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8ffd\u52a0\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002\n<\/p><\/div>\n<p>\u5b50\u3069\u3082\u306e\u5c06\u6765\u3092\u8003\u3048\u3066\u52a0\u5165\u3059\u308b\u5b66\u8cc7\u4fdd\u967a\u3082\u3001\u7a4d\u307f\u91cd\u306a\u308c\u3070\u9ad8\u984d\u306b\u306a\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u304b\u306f\u3001\u591a\u304f\u306e\u65b9\u304c\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3057\u3087\u3046\u3002\u5b66\u8cc7\u4fdd\u967a\u306f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u3001\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3001\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u307e\u3067\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u5b66\u8cc7\u4fdd\u967a\u306f\u5e74\u672b\u8abf\u6574\u306e\u63a7\u9664\u5bfe\u8c61\u306b\u306a\u308b\uff1f<\/h2>\n<p>\u5b66\u8cc7\u4fdd\u967a\u306f\u3001\u6559\u80b2\u8cbb\u3092\u8caf\u3081\u308b\u8caf\u84c4\u578b\u4fdd\u967a\u3068\u3057\u3066\u306e\u6027\u8cea\u3068\u751f\u547d\u4fdd\u967a\u3068\u3057\u3066\u306e\u6027\u8cea\u3092\u3042\u308f\u305b\u6301\u3064\u305f\u3081\u3001\u7a0e\u5236\u4e0a\u306f\u751f\u547d\u4fdd\u967a\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u306f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306b\u542b\u307e\u308c\u3001\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u3068\u3057\u3066\u7533\u544a\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u6761\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u304c\u5951\u7d04\u8005\u672c\u4eba\u304b\u3001\u914d\u5076\u8005\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u3067\u3042\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002<\/b><\/span>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u306e\u3059\u3079\u3066\u304c\u672c\u4eba\u307e\u305f\u306f\u914d\u5076\u8005\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u3067\u3042\u308b\u5951\u7d04\u304c\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b66\u8cc7\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u306f\u5951\u7d04\u8005\u672c\u4eba\u304b\u5b50\u3069\u3082\u3067\u3042\u308b\u306e\u304c\u4e00\u822c\u7684\u306a\u305f\u3081\u3001\u591a\u304f\u306e\u5834\u5408\u306f\u3053\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u5951\u7d04\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u52a0\u5165\u3057\u3066\u3044\u308b\u4fdd\u967a\u4f1a\u793e\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u78ba\u5b9f\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u305d\u306e\u5e74\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u304c\u5bfe\u8c61\u306b\u306a\u308b\u305f\u3081\u3001\u672a\u6255\u3044\u306e\u6708\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u5206\u306f\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u4eba\u304c\u7533\u544a\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u306f\u3001\u5b9f\u969b\u306b\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u4eba\u3067\u3059\u3002<\/b><\/span>\u5951\u7d04\u8005\u306e\u540d\u7fa9\u3067\u306f\u306a\u304f\u3001\u8ca0\u62c5\u3057\u3066\u3044\u308b\u4eba\u304c\u7533\u544a\u3057\u307e\u3059\u3002<\/p>\n<p>\u901a\u5e38\u306e\u751f\u547d\u4fdd\u967a\u3067\u306f\u5951\u7d04\u8005\u3068\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u8005\u304c\u540c\u3058\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u5b66\u8cc7\u4fdd\u967a\u3067\u306f\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5951\u7d04\u8005\u304c\u59bb\u3067\u4fdd\u967a\u6599\u3092\u592b\u304c\u8ca0\u62c5\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u7533\u544a\u3059\u308b\u306e\u306f\u592b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5951\u7d04\u8005<\/th>\n<th>\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u4eba<\/th>\n<th>\u7533\u544a\u3059\u308b\u4eba<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\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;\">\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;\">\u59bb<\/td>\n<td style=\"text-align: left;\">\u59bb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5171\u50cd\u304d\u306e\u4e16\u5e2f\u3067\u306f\u3001\u53e3\u5ea7\u306e\u540d\u7fa9\u3068\u8ca0\u62c5\u8005\u304c\u98df\u3044\u9055\u3063\u3066\u3044\u306a\u3044\u304b\u3092\u78ba\u304b\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1141.htm\" rel=\"noopener\" target=\"_blank\">No.1141 \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\u984d\u306f\u3044\u304f\u3089\u306b\u306a\u308b\uff1f<\/h2>\n<p>\u63a7\u9664\u984d\u306f\u3001\u5951\u7d04\u3057\u305f\u6642\u671f\u3068\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002\u307e\u305a\u81ea\u5206\u306e\u5951\u7d04\u304c\u65b0\u5951\u7d04\u3068\u65e7\u5951\u7d04\u306e\u3069\u3061\u3089\u306b\u3042\u305f\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<h3>\u65b0\u5951\u7d04\u3068\u65e7\u5951\u7d04\u3067\u8a08\u7b97\u65b9\u6cd5\u304c\u5909\u308f\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>2012\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u5951\u7d04\u3057\u305f\u3082\u306e\u304c\u65b0\u5951\u7d04\u30012011\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u5951\u7d04\u3057\u305f\u3082\u306e\u304c\u65e7\u5951\u7d04\u3067\u3059\u3002<\/b><\/span>\u5e73\u621022\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u65b0\u5951\u7d04\u306b\u306f\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u3001\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u3001\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306e3\u3064\u306e\u533a\u5206\u304c\u3042\u308a\u3001\u65e7\u5951\u7d04\u306f\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u3068\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306e2\u3064\u3067\u3059\u3002\u5b66\u8cc7\u4fdd\u967a\u306f\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u306b\u3042\u305f\u308a\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u65b0\u5951\u7d04\uff08\u6240\u5f97\u7a0e\uff09\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599<\/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\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">20,001\u5186\u301c40,000\u5186<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u00d71\/2\uff0b10,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">40,001\u5186\u301c80,000\u5186<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u00d71\/4\uff0b20,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">80,001\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b40,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3010\u65e7\u5951\u7d04\uff08\u6240\u5f97\u7a0e\uff09\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599<\/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\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">25,001\u5186\u301c50,000\u5186<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u00d71\/2\uff0b12,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">50,001\u5186\u301c100,000\u5186<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u00d71\/4\uff0b25,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100,001\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b50,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f4f\u6c11\u7a0e\u306f\u8a08\u7b97\u5f0f\u304c\u5225\u306b\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u63a7\u9664\u984d\u306e\u4e0a\u9650\u306f\u65b0\u5951\u7d04\u306728,000\u5186\u3001\u65e7\u5951\u7d04\u306735,000\u5186\u3067\u3059\u3002\u533a\u5206\u3054\u3068\u306e\u4e0a\u9650\u3092\u5408\u8a08\u3059\u308b\u3068\u65b0\u5951\u7d04\u306f84,000\u5186\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4f4f\u6c11\u7a0e\u5168\u4f53\u306e\u4e0a\u9650\u306f70,000\u5186\u3067\u3042\u308b\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>23\u6b73\u672a\u6e80\u306e\u5b50\u3069\u3082\u304c\u3044\u308b\u5834\u5408\u306f\u4e0a\u9650\u304c\u5e83\u304c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u3001\u6240\u5f97\u7a0e\u306e\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u4e0a\u9650\u304c60,000\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u5b66\u8cc7\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u4e16\u5e2f\u306e\u591a\u304f\u304c\u8a72\u5f53\u3059\u308b\u5185\u5bb9\u3067\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5206\u3068\u4ee4\u548c9\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306b\u9069\u7528\u3055\u308c\u3001\u65b0\u751f\u547d\u4fdd\u967a\u6599\u306b\u4fc2\u308b\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u8a08\u7b97\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">30,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">30,001\u5186\u301c60,000\u5186<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u00d71\/2\uff0b15,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">60,001\u5186\u301c120,000\u5186<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u00d71\/4\uff0b30,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">120,001\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b60,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u65e7\u751f\u547d\u4fdd\u967a\u6599\u3068\u3042\u308f\u305b\u3066\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u3082\u3001\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u9069\u7528\u9650\u5ea6\u984d\u306f60,000\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3001\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664\u3001\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u3092\u5408\u8a08\u3057\u305f\u9650\u5ea6\u984d\u306f120,000\u5186\u306e\u307e\u307e\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u306a\u3069\u3067\u67a0\u3092\u4f7f\u3044\u5207\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u5f15\u304d\u4e0a\u3052\u306e\u52b9\u679c\u306f\u5c0f\u3055\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7279\u4f8b\u306f\u81ea\u52d5\u3067\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u5e74\u672b\u8abf\u6574\u3067\u6276\u990a\u89aa\u65cf\u306e\u60c5\u5831\u3092\u6b63\u3057\u304f\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u306e\u4e0a\u9650\u306b\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u65b0\u65e7\u306e\u4e21\u65b9\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u8003\u3048\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u5951\u7d04\u3068\u65e7\u5951\u7d04\u306e\u4e21\u65b9\u304c\u3042\u308b\u5834\u5408\u3001\u6709\u5229\u306a\u307b\u3046\u3092\u9078\u3093\u3067\u7533\u544a\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u65e7\u5951\u7d04\u3060\u3051\u3067\u8a08\u7b97\u3057\u305f\u63a7\u9664\u984d\u306e\u307b\u3046\u304c\u5927\u304d\u304f\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u65b0\u5951\u7d04\u306b10\u4e07\u5186\u3001\u65e7\u5951\u7d04\u306b15\u4e07\u5186\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u65e7\u5951\u7d04\u3060\u3051\u3067\u8a08\u7b97\u3059\u308b\u3068\u63a7\u9664\u984d\u306f50,000\u5186\u3067\u3059\u3002\u4e21\u65b9\u3092\u5408\u7b97\u3059\u308b\u3068\u4e0a\u9650\u306e40,000\u5186\u306b\u306a\u308b\u305f\u3081\u3001\u65e7\u5951\u7d04\u306e\u307f\u3067\u7533\u544a\u3059\u308b\u307b\u3046\u304c\u6709\u5229\u306b\u306a\u308a\u307e\u3059\u3002\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u984d\u306f120,000\u5186\u304c\u9650\u5ea6\u3067\u3042\u308b\u70b9\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1140.htm\" rel=\"noopener\" target=\"_blank\">No.1140 \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5b66\u8cc7\u4fdd\u967a\u304c\u63a7\u9664\u3055\u308c\u306a\u3044\u306e\u306f\u3069\u3093\u306a\u3068\u304d\uff1f<\/h2>\n<p>\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u3066\u3082\u3001\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u544a\u3059\u308b\u524d\u306b\u5f53\u3066\u306f\u307e\u308b\u3082\u306e\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4fdd\u967a\u671f\u9593\u304c5\u5e74\u672a\u6e80\u306e\u5834\u5408\uff08\u5951\u7d04\u306b\u3088\u308b\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4fdd\u967a\u671f\u9593\u304c5\u5e74\u672a\u6e80\u306e\u5951\u7d04\u306b\u306f\u3001\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u6559\u80b2\u8cbb\u3092\u8caf\u3081\u308b\u76ee\u7684\u3067\u52a0\u5165\u3057\u3066\u3044\u3066\u3082\u3001\u5951\u7d04\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u52a0\u5165\u3057\u3066\u3044\u308b\u5b66\u8cc7\u4fdd\u967a\u304c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u4fdd\u967a\u4f1a\u793e\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u3042\u308c\u3070\u300110\u6708\u9803\u306b\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u304c\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u3002<\/p>\n<h3>\u3059\u3067\u306b\u4e0a\u9650\u307e\u3067\u63a7\u9664\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ed6\u306e\u751f\u547d\u4fdd\u967a\u3067\u63a7\u9664\u306e\u4e0a\u9650\u306b\u9054\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5b66\u8cc7\u4fdd\u967a\u306e\u5206\u3092\u52a0\u3048\u3066\u3082\u63a7\u9664\u984d\u306f\u5897\u3048\u307e\u305b\u3093\u3002<\/b><\/span>\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306b\u306f\u533a\u5206\u3054\u3068\u306e\u4e0a\u9650\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u751f\u547d\u4fdd\u967a\u3068\u5b66\u8cc7\u4fdd\u967a\u306e\u4e21\u65b9\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u4e16\u5e2f\u3067\u306f\u3001\u3053\u306e\u72b6\u614b\u306b\u306a\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u63a7\u9664\u8a3c\u660e\u66f8\u304c\u5c4a\u3044\u305f\u3089\u3001\u533a\u5206\u3054\u3068\u306e\u5408\u8a08\u984d\u3092\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\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<\/a><\/p>\n<h2>\u5b66\u8cc7\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u5b66\u8cc7\u4fdd\u967a\u3092\u7533\u544a\u3059\u308b\u306b\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u8a18\u5165\u3057\u3066\u52e4\u52d9\u5148\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002\u5b66\u8cc7\u4fdd\u967a\u306f\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u306e\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5206\u306e\u69d8\u5f0f\u306f\u300123\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u306b\u95a2\u3059\u308b\u6b04\u304c\u65b0\u305f\u306b\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/08\/hokenkoujyo-gakushi.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/08\/hokenkoujyo-gakushi.jpg\" alt=\"\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8 \u5b66\u8cc7\u4fdd\u967a\" width=\"980\" height=\"700\" class=\"aligncenter size-full wp-image-124411\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/08\/hokenkoujyo-gakushi.jpg 980w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/08\/hokenkoujyo-gakushi-300x214.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/08\/hokenkoujyo-gakushi-768x549.jpg 768w\" sizes=\"auto, (max-width: 980px) 100vw, 980px\" \/><\/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\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u2460\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u306e\u6b04\u306b\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u5b66\u8cc7\u4fdd\u967a\u306f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u4e2d\u3067\u3082\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u56f3\u306e \u2776\u90e8\u5206\u300c\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u300d\u306e\u6b04\u306b\u8a18\u5165\u3092\u3057\u307e\u3059\u3002\u8a18\u5165\u3059\u308b\u5185\u5bb9\u306f\u3001\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u5c4a\u304f\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u4fdd\u967a\u4f1a\u793e\u7b49\u306e\u540d\u79f0<\/b>\uff1a\u6b04\u306b\u5165\u308a\u304d\u3089\u306a\u3044\u5834\u5408\u306f\u7565\u79f0\u3067\u3082\u63d0\u51fa\u3067\u304d\u308b<\/li>\n<li><b>\u4fdd\u967a\u7b49\u306e\u7a2e\u985e<\/b>\uff1a\u300c\u5b66\u8cc7\u300d\u3068\u8a18\u5165\u3059\u308b<\/li>\n<li><b>\u4fdd\u967a\u671f\u9593<\/b>\uff1a10\u5e74\u306a\u3089\u300c10\u300d\u300115\u5e74\u306a\u3089\u300c15\u300d\u3068\u6570\u5b57\u306e\u307f\u8a18\u5165\u3059\u308b<\/li>\n<li><b>\u4fdd\u967a\u7b49\u306e\u5951\u7d04\u8005\u306e\u6c0f\u540d<\/b>\uff1a\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5951\u7d04\u8005\u3092\u8a18\u5165\u3059\u308b<\/li>\n<li><b>\u4fdd\u967a\u91d1\u7b49\u306e\u53d7\u53d6\u4eba\u306e\u6c0f\u540d<\/b>\uff1a\u5951\u7d04\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3066\u8a18\u5165\u3059\u308b<\/li>\n<li><b>\u65b0\u30fb\u65e7\u306e\u533a\u5206<\/b>\uff1a\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u8a18\u8f09\u306b\u5fdc\u3058\u3066\u3001\u3069\u3061\u3089\u304b\u3092\u4e38\u3067\u56f2\u3080<\/li>\n<\/ul>\n<\/div>\n<p>2011\u5e7412\u670831\u65e5\u4ee5\u524d\u306e\u5951\u7d04\u304c\u65e7\u30012012\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u5951\u7d04\u304c\u65b0\u3067\u3059\u3002\u66f4\u65b0\u3084\u7279\u7d04\u306e\u4e2d\u9014\u4ed8\u52a0\u3092\u3057\u305f\u5951\u7d04\u306f\u3001\u305d\u306e\u6642\u70b9\u3067\u65b0\u306b\u5909\u308f\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u91d1\u984d\u306e\u6b04\u306b\u306f\u3001\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u300c\u53c2\u8003\u984d\uff08\u7533\u544a\u984d\uff09\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u767a\u884c\u6642\u70b9\u307e\u3067\u306e\u652f\u6255\u984d\u3067\u3042\u308b\u300c\u8a3c\u660e\u984d\u300d\u3067\u306f\u306a\u3044\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u8a18\u5165\u5f8c\u3001\u65b0\u4fdd\u967a\u6599\u7b49\u306e\u5408\u8a08\u3092A\u6b04\u306b\u3001\u65e7\u4fdd\u967a\u6599\u7b49\u306e\u5408\u8a08\u3092B\u6b04\u306b\u96c6\u8a08\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5206\u306e\u69d8\u5f0f\u3067\u306f\u3001\u3053\u306e\u2460\u306e\u6b04\u306b\u300c\u5e74\u9f6223\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u306e\u6709\u7121\u300d\u3092\u9078\u3076\u7b87\u6240\u304c\u52a0\u308f\u308a\u307e\u3057\u305f\u3002\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u300c\u6709\u300d\u3092\u9078\u3073\u3001\u2606\u6b04\u3078\u6b21\u306e\u5185\u5bb9\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6276\u990a\u89aa\u65cf\u306e\u6c0f\u540d\u3068\u30d5\u30ea\u30ac\u30ca\u3001\u500b\u4eba\u756a\u53f7\u3001\u751f\u5e74\u6708\u65e5\u3001\u7d9a\u67c4<\/li>\n<li>\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d<\/li>\n<li>\u4f4f\u6240\uff08\u81ea\u5206\u3068\u7570\u306a\u308b\u5834\u5408\u306e\u307f\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b23\u6b73\u672a\u6e80\uff08\u5e73\u621016\u5e741\u67082\u65e5\u4ee5\u5f8c\u751f\u307e\u308c\uff09\u306e\u89aa\u65cf\u3067\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u304c62\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u3060\u3051\u306a\u3089\u53ce\u5165136\u4e07\u5186\u4ee5\u4e0b\uff09\u306e\u4eba\u3067\u3059\u3002\u91cc\u5b50\u3082\u542b\u307f\u307e\u3059\u304c\u3001\u914d\u5076\u8005\u3068\u4e8b\u696d\u5c02\u5f93\u8005\u306f\u9664\u304d\u307e\u3059\u30022\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306f\u3044\u305a\u308c\u304b1\u4eba\u306e\u8a18\u5165\u3067\u8db3\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u7279\u4f8b\u306f\u6276\u990a\u89aa\u65cf1\u4eba\u306b\u3064\u304d\u4e16\u5e2f\u5185\u306e1\u4eba\u307e\u3067\u3068\u3044\u3046\u5236\u9650\u304c\u3042\u308a\u307e\u305b\u3093\u300223\u6b73\u672a\u6e80\u306e\u5b50\u304c1\u4eba\u3044\u308b\u5834\u5408\u3001\u592b\u5a66\u306e\u53cc\u65b9\u304c\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u500b\u4eba\u756a\u53f7\u306e\u8a18\u8f09\u3092\u8981\u3057\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u52e4\u52d9\u5148\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u2461\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u306e\u6b04\u306b\u8a18\u5165\u3059\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b66\u8cc7\u4fdd\u967a\u304c\u533b\u7642\u4fdd\u969c\u306e\u7279\u7d04\u4ed8\u304d\u3067\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001\u56f3\u306e\u2461\u306e\u6b04\u306b\u3082\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3060\u3051\u3067\u306a\u304f\u3001\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u3082\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u4fdd\u967a\u6599\u306e\u3046\u3061\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u306b\u3042\u305f\u308b\u91d1\u984d\u3068\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u306b\u3042\u305f\u308b\u91d1\u984d\u306f\u3001\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u533a\u5206\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u8a72\u5f53\u7b87\u6240\u3092\u53c2\u7167\u3057\u306a\u304c\u3089\u3001\u305d\u308c\u305e\u308c\u306e\u6b04\u3078\u5206\u3051\u3066\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u306b\u306f\u65b0\u65e7\u306e\u533a\u5206\u304c\u306a\u304f\u3001\u63a7\u9664\u984d\u306e\u4e0a\u9650\u306f40,000\u5186\u3067\u3059\u3002<\/p>\n<h3>\u2462\u8a08\u7b97\u5f0f\u306b\u3042\u3066\u306f\u3081\u3066\u63a7\u9664\u984d\u3092\u51fa\u3059<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96c6\u8a08\u3057\u305f\u91d1\u984d\u3092\u3001\u56f3\u306e\u2462\u306b\u3042\u308b\u8a08\u7b97\u5f0f\u306b\u3042\u3066\u306f\u3081\u3066\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u4ee4\u548c8\u5e74\u5206\u306e\u69d8\u5f0f\u306b\u306f\u8a08\u7b97\u5f0f\u2160\u304b\u3089\u8a08\u7b97\u5f0f\u2162\u307e\u3067\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"60%\">\u8a08\u7b97\u5f0f<\/th>\n<th width=\"40%\">\u4f7f\u3046\u5834\u9762<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u8a08\u7b97\u5f0f\u2160<br \/>\n\uff08\u65b0\u4fdd\u967a\u6599\u7b49\u7528\uff09<\/td>\n<td style=\"text-align: left;\">23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u306a\u3044\u5834\u5408\u306e\u65b0\u4fdd\u967a\u6599\u7b49<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8a08\u7b97\u5f0f\u2161<br \/>\n\uff0823\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u65b0\u4fdd\u967a\u6599\u7b49\u7528\uff09<\/td>\n<td style=\"text-align: left;\">23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306e\u65b0\u4fdd\u967a\u6599\u7b49<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8a08\u7b97\u5f0f\u2162<br \/>\n\uff08\u65e7\u4fdd\u967a\u6599\u7b49\u7528\uff09<\/td>\n<td style=\"text-align: left;\">\u65e7\u4fdd\u967a\u6599\u7b49\uff08\u6276\u990a\u89aa\u65cf\u306e\u6709\u7121\u3092\u554f\u308f\u306a\u3044\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8a18\u5165\u3059\u308b\u6b04\u306f\u300123\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list 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