{"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":"2025-09-30T09:59:27","modified_gmt":"2025-09-30T00:59:27","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\u304b\uff1f\u6761\u4ef6\u3084\u624b\u7d9a\u304d\u65b9\u6cd5\u3092\u89e3\u8aac\uff01"},"content":{"rendered":"<p>\u5b50\u3069\u3082\u306e\u5c06\u6765\u3092\u601d\u3063\u3066\u5165\u308b\u5b66\u8cc7\u4fdd\u967a\u3067\u3059\u304c\u3001\u305d\u308c\u3082\u7a4d\u3082\u308c\u3070\u9ad8\u984d\u306b\u306a\u308a\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306e\u969b\u306b\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3042\u308c\u3070\u5b09\u3057\u3044\u3067\u3059\u3088\u306d\u3002\u5f53\u8a18\u4e8b\u3067\u306f\u3001\u305d\u3093\u306a\u5b66\u8cc7\u4fdd\u967a\u304c\u5e74\u672b\u8abf\u6574\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u6761\u4ef6\u3084\u3001\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u306e\u5b66\u8cc7\u4fdd\u967a\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u304a\u56f0\u308a\u306e\u65b9\u306f\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u5b66\u8cc7\u4fdd\u967a\u306f\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3055\u308c\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b66\u8cc7\u4fdd\u967a\u306f\u3001\u6559\u80b2\u8cbb\u3092\u8caf\u3081\u308b\u8caf\u84c4\u578b\u4fdd\u967a\u3068\u3057\u3066\u306e\u5074\u9762\u3068\u751f\u547d\u4fdd\u967a\u3068\u3057\u3066\u306e\u5074\u9762\u3092\u6301\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u7a0e\u5236\u4e0a\u306f\u751f\u547d\u4fdd\u967a\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u306f\u300c<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>\u300d\u306b\u542b\u307e\u308c\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/b>\u3067\u3059\u304c\u3001\u8907\u6570\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u63a7\u9664\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u7d9a\u3044\u3066\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u6761\u4ef6\u3092\u89e3\u8aac\u3057\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<h3>\u305d\u3082\u305d\u3082\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u3068\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u5b66\u8cc7\u4fdd\u967a\u3092\u63a7\u9664\u5bfe\u8c61\u306b\u3059\u308b\u306b\u306f\u3001\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u304c\u5951\u7d04\u8005\u304b\u914d\u5076\u8005\u3001\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u7b2c\u4e00\u6761\u4ef6\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/b>\u307e\u305f\u3001\u4e00\u822c\u7684\u306a\u5b66\u8cc7\u4fdd\u967a\u306e\u591a\u304f\u306f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u5b66\u8cc7\u4fdd\u967a\u306e\u5185\u5bb9\u3084\u5951\u7d04\u6761\u4ef6\u306b\u3088\u3063\u3066\u306f\u63a7\u9664\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u306e\u3067\u3001\u4fdd\u967a\u4f1a\u793e\u306b\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6761\u4ef6\u304c\u5408\u3048\u3070\u5b66\u8cc7\u4fdd\u967a\u306f\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u308b<\/h3>\n<p>\u307e\u305f\u3001<span style=\"background-color: #ffff99;\"><b>\u7b2c\u4e00\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u4fdd\u967a\u6599\u306e\u672a\u6255\u3044\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u305d\u306e\u5206\u306f\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/b>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u306f\u3001\u652f\u6255\u3063\u305f\u751f\u547d\u4fdd\u967a\u6599\u306b\u5bfe\u3057\u3066\u884c\u308f\u308c\u308b\u63a7\u9664\u306e\u3053\u3068\u3067\u3059\u30021\u5e74\u306e\u4e2d\u306e\u5e74\u672b\u8abf\u6574\u307e\u3067\u306e\u9593\u3067\u4fdd\u967a\u6599\u306b\u672a\u6255\u3044\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u91d1\u984d\u5206\u306f\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u306a\u3044\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5b66\u8cc7\u4fdd\u967a\u3092\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3059\u308b\u3046\u3048\u3067\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u5b66\u8cc7\u4fdd\u967a\u3092\u63a7\u9664\u5bfe\u8c61\u306b\u3059\u308b\u306b\u306f\u3001\u4e0a\u8a18\u4ee5\u5916\u306b\u3082\u4f55\u70b9\u304b\u6ce8\u610f\u4e8b\u9805\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3001\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u65b0\u5951\u7d04\u3068\u65e7\u5951\u7d04\u306e\u9055\u3044<\/h3>\n<p>\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u30012012\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u5951\u7d04\u3057\u305f\u4fdd\u967a\u5951\u7d04\u306f\u300c\u65b0\u5951\u7d04\u300d\u30012011\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u5951\u7d04\u3057\u305f\u4fdd\u967a\u5951\u7d04\u306f\u300c\u65e7\u5951\u7d04\u300d\u3068\u3044\u3046\u6271\u3044\u306b\u306a\u308a\u3001\u63a7\u9664\u984d\u306e\u7b97\u51fa\u6761\u4ef6\u304c\u7570\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4>\u3010\u65b0\u5951\u7d04\u3011<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u5951\u7d04\u306e\u7de0\u7d50\u5206\u306b\u306f\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u67a0\u304c\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306e3\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b><\/p>\n<h4>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u984d\uff08\u6240\u5f97\u7a0e\uff09<\/h4>\n<table>\n<tbody>\n<tr>\n<th colspan=\"5\">\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\uff08\u7a0e\u5236\u9069\u683c\u7279\u7d04\u4ed8\u52a0\uff09<\/th>\n<\/tr>\n<tr>\n<td>\u5e74\u9593\u306e\u652f\u6255\u3044\u4fdd\u967a\u6599\u984d<\/td>\n<td>20,000\u5186\u4ee5\u4e0b<\/td>\n<td>20,001\u5186\uff5e40,000\u5186<\/td>\n<td>40,001\u5186\uff5e80,000\u5186<\/td>\n<td>80,001\u5186\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td>\u63a7\u9664\u984d<\/td>\n<td>\u652f\u6255\u4fdd\u967a\u6599\u5168\u984d<\/td>\n<td>\uff08\u652f\u6255\u4fdd\u967a\u6599\u00d71\uff0f2\uff09\uff0b10,000\u5186<\/td>\n<td>\uff08\u652f\u6255\u4fdd\u967a\u6599\u00d71\uff0f4\uff09\uff0b20,000\u5186<\/td>\n<td>\u4e00\u5f8b40,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u6240\u5f97\u7a0e\u306e\u5404\u63a7\u9664\u306e\u9069\u7528\u9650\u5ea6\u984d\u306f\u6700\u9ad840,000\u5186\u3067\u3001\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u5408\u308f\u305b\u3066\u6700\u9ad8120,000\u5186\u3067\u3059\u3002<\/p>\n<h4>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u984d\uff08\u4f4f\u6c11\u7a0e\uff09<\/h4>\n<table>\n<tbody>\n<tr>\n<th colspan=\"5\">\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\uff08\u7a0e\u5236\u9069\u683c\u7279\u7d04\u4ed8\u52a0\uff09<\/th>\n<\/tr>\n<tr>\n<td>\u5e74\u9593\u306e\u652f\u6255\u3044<br \/>\n\u4fdd\u967a\u6599\u984d<\/td>\n<td>12,000\u5186\u4ee5\u4e0b<\/td>\n<td>12,001\u5186\uff5e32,000\u5186<\/td>\n<td>32,001\u5186\uff5e56,000\u5186<\/td>\n<td>56,001\u5186\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td>\u63a7\u9664\u984d<\/td>\n<td>\u652f\u6255\u4fdd\u967a\u6599\u5168\u984d<\/td>\n<td>\uff08\u652f\u6255\u4fdd\u967a\u6599\u00d71\uff0f2\uff09\uff0b6,000\u5186<\/td>\n<td>\uff08\u652f\u6255\u4fdd\u967a\u6599\u00d71\uff0f4\uff09\uff0b14,000\u5186<\/td>\n<td>\u4e00\u5f8b28,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u4f4f\u6c11\u7a0e\u306e\u5404\u63a7\u9664\u306e\u9069\u7528\u9650\u5ea6\u984d\u306f\u6700\u9ad828,000\u5186\u3067\u3001\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u5408\u308f\u305b\u3066\u6700\u9ad870,000\u5186\u3067\u3059\u300228,000\u5186\u00d73\uff1d84,000\u5186\u3067\u306f\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4>\u3010\u65e7\u5951\u7d04\u3011<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u65e7\u5951\u7d04\u306e\u7de0\u7d50\u5206\u306b\u306f\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u67a0\u304c\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b><\/p>\n<h4>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u984d\uff08\u6240\u5f97\u7a0e\uff09<\/h4>\n<table>\n<tbody>\n<tr>\n<th colspan=\"5\">\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\uff08\u7a0e\u5236\u9069\u683c\u7279\u7d04\u4ed8\u52a0\uff09<\/th>\n<\/tr>\n<tr>\n<td>\u5e74\u9593\u306e\u652f\u6255\u3044\u4fdd\u967a\u6599\u984d<\/td>\n<td>25,000\u5186\u4ee5\u4e0b<\/td>\n<td>25,001\u5186\uff5e50,000\u5186<\/td>\n<td>50,001\u5186\uff5e100,000\u5186<\/td>\n<td>100,001\u5186\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td>\u63a7\u9664\u984d<\/td>\n<td>\u652f\u6255\u4fdd\u967a\u6599\u5168\u984d<\/td>\n<td>\uff08\u652f\u6255\u4fdd\u967a\u6599\u00d71\uff0f2\uff09\uff0b12,500\u5186<\/td>\n<td>\uff08\u652f\u6255\u4fdd\u967a\u6599\u00d71\uff0f4\uff09\uff0b25,000\u5186<\/td>\n<td>\u4e00\u5f8b50,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u6240\u5f97\u7a0e\u306e\u5404\u63a7\u9664\u306e\u9069\u7528\u9650\u5ea6\u984d\u306f\u6700\u9ad850,000\u5186\u3067\u3001\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u5408\u308f\u305b\u3066\u6700\u9ad8100,000\u5186\u3067\u3059\u3002<\/p>\n<h4>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u984d\uff08\u4f4f\u6c11\u7a0e\uff09<\/h4>\n<table>\n<tbody>\n<tr>\n<th colspan=\"5\">\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\uff08\u7a0e\u5236\u9069\u683c\u7279\u7d04\u4ed8\u52a0\uff09<\/th>\n<\/tr>\n<tr>\n<td>\u5e74\u9593\u306e\u652f\u6255\u3044\u4fdd\u967a\u6599\u984d<\/td>\n<td>15,000\u5186\u4ee5\u4e0b<\/td>\n<td>15,001\u5186\uff5e40,000\u5186<\/td>\n<td>40,001\u5186\uff5e70,000\u5186<\/td>\n<td>70,001\u5186\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td>\u63a7\u9664\u984d<\/td>\n<td>\u652f\u6255\u4fdd\u967a\u6599\u5168\u984d<\/td>\n<td>\uff08\u652f\u6255\u4fdd\u967a\u6599\u00d71\uff0f2\uff09\uff0b7,500\u5186<\/td>\n<td>\uff08\u652f\u6255\u4fdd\u967a\u6599\u00d71\uff0f4\uff09\uff0b17,500\u5186<\/td>\n<td>\u4e00\u5f8b35,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u4f4f\u6c11\u7a0e\u306e\u5404\u63a7\u9664\u306e\u9069\u7528\u9650\u5ea6\u984d\u306f\u6700\u9ad835,000\u5186\u3067\u3001\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u5408\u308f\u305b\u3066\u6700\u9ad870,000\u5186\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u65e7\u5236\u5ea6\u306e\u5168\u4f53\u306e\u9069\u7528\u9650\u5ea6\u984d\u306f\u3001\u6240\u5f97\u7a0e\u304c12\u4e07\u5186\u3067\u4f4f\u6c11\u7a0e\u304c7\u4e07\u5186\u3067\u3059\u3002\u65b0\u5236\u5ea6\u3068\u65e7\u5236\u5ea6\u306e\u4e21\u65b9\u306e\u751f\u547d\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u3066\u305d\u306e\u4e21\u65b9\u3068\u3082\u3092\u63a7\u9664\u5bfe\u8c61\u3068\u3059\u308b\u3068\u304d\u306f\u3001\u65b0\u65e7\u3042\u308f\u305b\u3066\u6700\u9ad84\u4e07\u5186\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u9069\u7528\u9650\u5ea6\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u307e\u305f\u3001\u65b0\u5236\u5ea6\u306e\u751f\u547d\u4fdd\u967a\u6599\u309210\u4e07\u5186\u3001\u65e7\u5236\u5ea6\u306e\u751f\u547d\u4fdd\u967a\u6599\u309215\u4e07\u5186\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u3001\u65e7\u5236\u5ea6\u306e\u307f\u3092\u63a7\u9664\u5bfe\u8c61\u3068\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u63a7\u9664\u984d\u306e5\u4e07\u5186\u304c\u3001\u65b0\u65e7\u4e21\u5236\u5ea6\u306e\u751f\u547d\u4fdd\u967a\u6599\u6599\u3092\u63a7\u9664\u5bfe\u8c61\u3068\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u63a7\u9664\u984d\u306e4\u4e07\u5186\u3088\u308a\u6709\u5229\u306b\u306a\u308b\u305f\u3081\u3001\u65e7\u5236\u5ea6\u306e\u751f\u547d\u4fdd\u967a\u6599\u306e\u307f\u3092\u63a7\u9664\u5bfe\u8c61\u3068\u3059\u308b5\u4e07\u5186\u3092\u9650\u5ea6\u306b\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3067\u3082\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u984d\u306f12\u4e07\u5186\u304c\u9650\u5ea6\u984d\u3068\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/05\/74.htm\" rel=\"noopener\" target=\"_blank\">\u65e7\u751f\u547d\u4fdd\u967a\u6599\u3068\u65b0\u751f\u547d\u4fdd\u967a\u6599\u306e\u652f\u6255\u304c\u3042\u308b\u5834\u5408\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u984d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4fdd\u967a\u306e\u5951\u7d04\u671f\u9593\u304c5\u5e74\u672a\u6e80\u306e\u5834\u5408<\/h3>\n<p>\u6559\u80b2\u8cbb\u3092\u84c4\u3048\u308b\u76ee\u7684\u3067\u52a0\u5165\u3057\u305f\u5b66\u8cc7\u4fdd\u967a\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u4fdd\u967a\u671f\u9593\u304c5\u5e74\u672a\u6e80\u306e\u5b66\u8cc7\u4fdd\u967a\u306e\u4e2d\u306b\u306f\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u52a0\u5165\u3057\u305f\u5b66\u8cc7\u4fdd\u967a\u304c\u751f\u547d\u4fdd\u967a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304b\u4fdd\u967a\u4f1a\u793e\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5225\u306e\u751f\u547d\u4fdd\u967a\u6599\u3092\u63a7\u9664\u3059\u308b\u5834\u5408<\/h3>\n<p>\u524d\u8ff0\u306e\u901a\u308a\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u63a7\u9664\u984d\u306b\u306f\u65b0\u5951\u7d04\u30fb\u65e7\u5951\u7d04\u3068\u3082\u306b\u4e0a\u9650\u304c\u3042\u308a\u307e\u3059\u3002\u3059\u3067\u306b\u751f\u547d\u4fdd\u967a\u6599\u3067\u4e0a\u9650\u984d\u307e\u3067\u63a7\u9664\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5b66\u8cc7\u4fdd\u967a\u3067\u652f\u6255\u3063\u3066\u3044\u308b\u4fdd\u967a\u6599\u5206\u306f\u63a7\u9664\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u4fdd\u967a\u6599\u652f\u6255\u3044\u306e\u5f53\u4e8b\u8005\u3067\u306f\u306a\u3044\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4fdd\u967a\u6599\u652f\u6255\u3044\u306e\u5f53\u4e8b\u8005\u3067\u306a\u3044\u5834\u5408\u306f\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/span><\/b>\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u306f\u300c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u3053\u3068\u300d\u3067\u3059\u3002\u901a\u5e38\u306e\u751f\u547d\u4fdd\u967a\u5951\u7d04\u3067\u306f\u5951\u7d04\u8005\u3068\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\u304c\u30a4\u30b3\u30fc\u30eb\u306b\u306a\u308a\u307e\u3059\u3002\u3067\u3059\u304c\u3001\u5b66\u8cc7\u4fdd\u967a\u3067\u306f\u30a4\u30b3\u30fc\u30eb\u306b\u306a\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u5951\u7d04\u8005\u3067\u306f\u306a\u304f\u5b9f\u969b\u306b\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u4eba\u304c\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"3\">\u4fdd\u967a\u306e\u5951\u7d04<\/th>\n<th rowspan=\"2\">\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u4eba<\/th>\n<th rowspan=\"2\">\u7533\u544a\u3092\u3059\u308b\u4eba<\/th>\n<\/tr>\n<tr>\n<th>\u5951\u7d04\u8005<\/th>\n<th>\u88ab\u4fdd\u967a\u8005<\/th>\n<th>\u53d7\u53d6\u4eba<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u592b<\/td>\n<td>\u5b50\u3069\u3082<\/td>\n<td>\u592b<\/td>\n<td>\u592b<\/td>\n<td>\u592b<\/td>\n<\/tr>\n<tr>\n<td>\u59bb<\/td>\n<td>\u5b50\u3069\u3082<\/td>\n<td>\u59bb<\/td>\n<td>\u592b<\/td>\n<td>\u592b<\/td>\n<\/tr>\n<tr>\n<td>\u59bb<\/td>\n<td>\u5b50\u3069\u3082<\/td>\n<td>\u59bb<\/td>\n<td>\u59bb<\/td>\n<td>\u59bb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u5e74\u672b\u8abf\u6574\u3067\u5b66\u8cc7\u4fdd\u967a\u304c\u63a7\u9664\u3055\u308c\u308b\u91d1\u984d<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u5b66\u8cc7\u4fdd\u967a\u304c\u63a7\u9664\u3055\u308c\u308b\u91d1\u984d\u306b\u3064\u3044\u3066\u4f8b\u3092\u6319\u3052\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border:1px solid #333333;margin:20px 0;padding:20px;\">\n<b>\u3010\u4f8b\u3011\u65b0\u5951\u7d04\u3067\u5b66\u8cc7\u4fdd\u967a\u6599\u304c\u670810,000\u5186\u3067\u5e74\u9593120,000\u5186\u3060\u3063\u305f\u5834\u5408<\/b><\/p>\n<p>\u524d\u8ff0\u306e\u8868\u306b\u7167\u3089\u3057\u3042\u308f\u305b\u308b\u3068\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u984d\u306f40,000\u5186\u3001\u4f4f\u6c11\u7a0e\u306e\u63a7\u9664\u984d\u306f28,000\u5186\u306b\u306a\u308a\u307e\u3059\u3002\n<\/p><\/div>\n<p>\u307e\u305f\u3001\u63a7\u9664\u984d\u3068\u5b9f\u969b\u624b\u5143\u306b\u623b\u308b\u91d1\u984d\u306f\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u624b\u5143\u306b\u623b\u308b\u91d1\u984d\u306f\u5951\u7d04\u8005\u306e\u5e74\u53ce\u3084\u914d\u5076\u8005\u304c\u5c02\u696d\u4e3b\u5a66\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5b66\u8cc7\u4fdd\u967a\u3092\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u5b66\u8cc7\u4fdd\u967a\u3092\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u306b\u306f\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3001\u5c31\u696d\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u62c5\u5f53\u90e8\u7f72\u3078\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u4ee4\u548c7\u5e74\u5206_\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8_\u5b66\u8cc7\u4fdd\u967a.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u4ee4\u548c7\u5e74\u5206_\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8_\u5b66\u8cc7\u4fdd\u967a.jpg\" alt=\"\u4ee4\u548c7\u5e74\u5206_\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8_\u5b66\u8cc7\u4fdd\u967a_\u5e74\u672b\u8abf\u6574\" width=\"980\" height=\"700\" class=\"aligncenter size-full wp-image-98969\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u4ee4\u548c7\u5e74\u5206_\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8_\u5b66\u8cc7\u4fdd\u967a.jpg 980w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u4ee4\u548c7\u5e74\u5206_\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8_\u5b66\u8cc7\u4fdd\u967a-300x214.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u4ee4\u548c7\u5e74\u5206_\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8_\u5b66\u8cc7\u4fdd\u967a-768x549.jpg 768w\" sizes=\"auto, (max-width: 980px) 100vw, 980px\" \/><\/a><\/p>\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<\/p>\n<p>\u57fa\u672c\u7684\u306b\u306f\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u9001\u3089\u308c\u3066\u304f\u308b\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u3092\u53c2\u7167\u3057\u3066\u8a18\u5165\u3057\u307e\u3059\u304c\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3060\u3051\u3067\u306f\u8a18\u5165\u304c\u3067\u304d\u306a\u3044\u90e8\u5206\u30fb\u8a18\u5165\u6642\u306b\u8ff7\u3044\u3084\u3059\u3044\u90e8\u5206\u304c\u304c\u3042\u308b\u306e\u3067\u4ee5\u4e0b\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point1<\/span>\u8a18\u5165\u5834\u6240<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5b66\u8cc7\u4fdd\u967a\u306f\u300c\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u300d\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u56f3\u306e \u2776\u90e8\u5206\u3078\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point2<\/span>\u4fdd\u967a\u4f1a\u793e\u306e\u540d\u79f0\u3001\u7a2e\u985e\u3001\u4fdd\u967a\u671f\u9593<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4fdd\u967a\u4f1a\u793e\u540d\u304c\u4f1d\u308f\u308c\u3070\u826f\u3044\u305f\u3081\u3001\u4fdd\u967a\u4f1a\u793e\u540d\u304c\u9577\u3044\u304f\u8a72\u5f53\u6b04\u306b\u5165\u308a\u304d\u3089\u306a\u3044\u5834\u5408\u306f\u7565\u79f0\u3067\u3082\u63d0\u51fa\u53ef\u80fd\u3067\u3059\u3002\n<p>\u307e\u305f\u3001\u7a2e\u985e\u306e\u6b04\u306b\u306f\u300c\u5b66\u8cc7\u300d\u3001\u4fdd\u967a\u671f\u9593\u306f10\u5e74\u306a\u3089\u300c10\u300d\u300115\u5e74\u306a\u3089\u300c15\u300d\u3068\u6570\u5b57\u306e\u307f\u8a18\u5165\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u9001\u3089\u308c\u3066\u304f\u308b\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u8a72\u5f53\u7b87\u6240\u3092\u53c2\u7167\u3057\u306a\u304c\u3089\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point3<\/span>\u5951\u7d04\u8005\u306e\u6c0f\u540d\u3001\u53d7\u53d6\u4eba\u306e\u6c0f\u540d<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5951\u7d04\u8005\u306e\u6c0f\u540d\u306f\u3001\u8a72\u5f53\u3059\u308b\u5b66\u8cc7\u4fdd\u967a\u306e\u5951\u7d04\u8005\u3092\u66f8\u304d\u307e\u3059\u3002\u5951\u7d04\u8005\u306e\u6c0f\u540d\u306f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8f09\u3063\u3066\u3044\u308b\u306e\u3067\u8a72\u5f53\u7b87\u6240\u3092\u53c2\u7167\u3057\u3066\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u53d7\u53d6\u4eba\u306f\u901a\u5e38\u3067\u3042\u308c\u3070\u5951\u7d04\u8005\u3082\u3057\u304f\u306f\u5b50\u3069\u3082\u306e\u540d\u7fa9\u3067\u3059\u304c\u3001\u5951\u7d04\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3066\u304b\u3089\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point4<\/span>\u672c\u5e74\u5ea6\u4e2d\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u91d1\u984d\u3092\u8a18\u5165\u3059\u308b<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u672c\u5e74\u5ea6\u4e2d\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u3092\u8a18\u8f09\u3059\u308b\u305f\u3081\u3001\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u9001\u3089\u308c\u3066\u304d\u305f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u53c2\u8003\u984d\uff08\u7533\u544a\u984d\uff09\u300d\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u305d\u306e\u4ed6\u306b\u3082\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u306f\u8a72\u5f53\u66f8\u985e\u767a\u884c\u6642\u70b9\u306e\u652f\u6255\u984d\u3068\u3057\u3066\u300c\u8a3c\u660e\u984d\u300d\u3082\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u7533\u544a\u306b\u5fc5\u8981\u306a\u306e\u306f\u300c\u53c2\u8003\u984d\uff08\u7533\u544a\u984d\uff09\u300d\u306e\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point5<\/span>\u65b0\u5951\u7d04\u3068\u65e7\u5951\u7d04\u3001\u305d\u308c\u305e\u308c\u306e\u4fdd\u967a\u6599\u306e\u5408\u8a08\u3092\u51fa\u3059<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u56f3\u306e\u3000\u2776\u90e8\u5206\u5185\u306bA\u3068B\u3001\u305d\u308c\u305e\u308c\u65b0\u5951\u7d04\u306e\u4fdd\u967a\u6599\u306e\u5408\u8a08\u984d\u3068\u65e7\u5951\u7d04\u306e\u4fdd\u967a\u6599\u306e\u5408\u8a08\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u52a0\u5165\u3057\u3066\u3044\u308b\u4fdd\u967a\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306f\u81ea\u5206\u3067\u8a08\u7b97\u3057\u3066\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point6<\/span>\u2460\u2461\u2462\u306e\u6b04\u306b\u8a18\u5165\u3059\u308b<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u2460\u3068\u2461\u306e\u6b04\u306b\u306f\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u3054\u3068\u306b\u305d\u308c\u305e\u308c\u8a08\u7b97\u6cd5\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u56f3\u306e \u2778\u90e8\u5206\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u8a08\u7b97\u5f0f\u3092\u53c2\u7167\u3057\u3066\u4fdd\u967a\u3054\u3068\u306b\u8a08\u7b97\u3057\u305d\u306e\u5408\u8a08\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u2462\u306b\u306f\u2460\u3068\u2461\u3092\u5408\u8a08\u3057\u305f\u3082\u306e\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point7<\/span>\u30a4\u306e\u6b04\u306b\u8a18\u5165\u3059\u308b<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u2460\u3068\u2461\u3092\u6bd4\u8f03\u3057\u3066\u6570\u5b57\u306e\u5927\u304d\u3044\u65b9\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u6700\u9ad8\u306750,000\u5186\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point8<\/span>\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u306e\u6b04\u3082\u8a18\u5165\u3059\u308b\u5834\u5408\u304c\u3042\u308b<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u52a0\u5165\u3057\u3066\u3044\u308b\u5b66\u8cc7\u4fdd\u967a\u304c\u533b\u7642\u4fdd\u969c\u7279\u7d04\u4ed8\u304d\u3067\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3060\u3051\u3067\u306f\u306a\u304f\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u3082\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u5834\u5408\u306f\u56f3 \u2777\u306e\u90e8\u5206\u3082\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u4fdd\u967a\u6599\u306e\u3046\u3061\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u984d\u3068\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u63a7\u9664\u984d\u304c\u305d\u308c\u305e\u308c\u3044\u304f\u3089\u306b\u306a\u308b\u304b\u306f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8f09\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u8a72\u5f53\u7b87\u6240\u3092\u53c2\u7167\u3057\u306a\u304c\u3089\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u5f15\u7528\uff1a<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\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\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\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u5b66\u8cc7\u4fdd\u967a\u3082\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u53ef\u80fd<\/h2>\n<p>\u8907\u6570\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u5b66\u8cc7\u4fdd\u967a\u3082\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u3001\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u305f\u3067\u3057\u3087\u3046\u304b\u3002\u6761\u4ef6\u3084\u6ce8\u610f\u70b9\u3001\u66f8\u985e\u3078\u306e\u8a18\u8f09\u306f\u4e00\u898b\u8907\u96d1\u305d\u3046\u3067\u3059\u304c\u3001\u66f8\u985e\u3092\u78ba\u8a8d\u3057\u305f\u308a\u4fdd\u967a\u4f1a\u793e\u3078\u554f\u3044\u5408\u308f\u305b\u305f\u308a\u3057\u306a\u304c\u3089\u4e00\u3064\u305a\u3064\u78ba\u8a8d\u3059\u308c\u3070\u3001\u63a7\u9664\u5bfe\u8c61\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305c\u3072\u3053\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3001\u5e74\u672b\u8abf\u6574\u306e\u969b\u5b66\u8cc7\u4fdd\u967a\u3092\u63a7\u9664\u5bfe\u8c61\u306b\u542b\u3081\u3066\u7533\u544a\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5b50\u3069\u3082\u306e\u5c06\u6765\u3092\u601d\u3063\u3066\u5165\u308b\u5b66\u8cc7\u4fdd\u967a\u3067\u3059\u304c\u3001\u305d\u308c\u3082\u7a4d\u3082\u308c\u3070\u9ad8\u984d\u306b\u306a\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3042\u308c\u3070\u5b09\u3057\u3044\u3067\u3059\u3088\u306d\u3002\u5f53\u8a18\u4e8b\u3067\u306f\u3001\u305d\u3093\u306a\u5b66\u8cc7\u4fdd\u967a\u304c\u5e74\u672b\u8abf\u6574\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u6761\u4ef6\u3084\u3001\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306e 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