{"id":66149,"date":"2023-12-15T18:56:30","date_gmt":"2023-12-15T09:56:30","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=66149"},"modified":"2026-09-10T16:56:03","modified_gmt":"2026-09-10T07:56:03","slug":"%e7%b5%a6%e4%b8%8e%e6%89%80%e5%be%97%e8%80%85%e3%81%ae%e5%9f%ba%e7%a4%8e%e6%8e%a7%e9%99%a4%e7%94%b3%e5%91%8a%e6%9b%b8%e3%81%a8%e3%81%af%ef%bc%9f%e6%9b%b8%e9%a1%9e%e3%81%ae%e6%9b%b8%e3%81%8d%e6%96%b9","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/66149\/","title":{"rendered":"\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3068\u306f\uff1f\u66f8\u304d\u65b9\u3084\u8a02\u6b63\u65b9\u6cd5\u306a\u3069\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u7533\u544a\u66f8\u306f\u8ab0\u304c\u63d0\u51fa\u3059\u308b\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>2,500\u4e07\u5186\u4ee5\u4e0b\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u304c\u3001\u57fa\u790e\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4ee4\u548c8\u5e74\u5206\u306e\u63a7\u9664\u984d\u306f\u6700\u5927104\u4e07\u5186\u306b\u306a\u308b<\/li>\n<li>\u63d0\u51fa\u3057\u306a\u3044\u3068\u63a7\u9664\u3055\u308c\u305a\u624b\u53d6\u308a\u304c\u6e1b\u308b<\/li>\n<li>\u51fa\u3057\u5fd8\u308c\u3066\u3082<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3067\u53d6\u308a\u623b\u305b\u308b<\/li>\n<\/ul>\n<p>\u8a18\u5165\u306e\u524d\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u3084\u7d66\u4e0e\u660e\u7d30\u3067\u53ce\u5165\u91d1\u984d\u3092\u78ba\u304b\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\n<\/p><\/div>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306e\u66f8\u985e\u306e\u306a\u304b\u3067\u3082\u8a18\u5165\u306b\u8ff7\u3044\u3084\u3059\u3044\u3082\u306e\u3067\u3059\u3002\u53ce\u5165\u91d1\u984d\u3068\u306f\u4f55\u304b\u3001\u6240\u5f97\u91d1\u984d\u3068\u3069\u3046\u9055\u3046\u306e\u304b\u3001\u7d66\u4e0e\u660e\u7d30\u306e\u3069\u3053\u3092\u898b\u3066\u8a08\u7b97\u3059\u308b\u306e\u304b\u306a\u3069\u3001\u308f\u304b\u3089\u306a\u3044\u70b9\u304c\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u57fa\u790e\u63a7\u9664\u306e\u6982\u8981\u304b\u3089\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3001\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u307e\u3067\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/4748\/?provider=pa_basic&#038;provider_info=cv.66149.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/wp-content\/uploads\/2024\/10\/nencho_1080_1080.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3082\uff01\u5e74\u672b\u8abf\u6574\u66f8\u985e\u307e\u308b\u3054\u3068\u30d1\u30c3\u30af<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u3092\u306f\u3058\u3081\u3001\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a8\u7a2e\u985e\u306e\u66f8\u985e\u3092\u4e00\u62ec\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3044\u305f\u3060\u3051\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u3068\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2,500\u4e07\u5186\u4ee5\u4e0b\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u3001\u6700\u5927104\u4e07\u5186\uff08\u4ee4\u548c8\u5e74\u30fb9\u5e74\u5206\uff09\u306e\u300c\u57fa\u790e\u63a7\u9664\u300d\u3092\u53d7\u3051\u3066\u7a0e\u91d1\u3092\u5b89\u304f\u3059\u308b\u305f\u3081\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3057\u306a\u3044\u3068\u57fa\u790e\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u305a\u3001\u624b\u53d6\u308a\u984d\u304c\u6e1b\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u3067\u306e\u63d0\u51fa\u304c\u5fc5\u9808\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u57fa\u790e\u63a7\u9664\u306e\u6982\u8981\u3068\u63d0\u51fa\u7fa9\u52d9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2,500\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u63a7\u9664\u3067\u3059\u3002<\/b><\/span>\u751f\u6d3b\u306b\u5fc5\u8981\u306a\u6700\u4f4e\u9650\u306e\u91d1\u984d\u3068\u3057\u3066\u307b\u307c\u3059\u3079\u3066\u306e\u4eba\u304c\u53d7\u3051\u3089\u308c\u308b\u57fa\u672c\u7684\u306a\u63a7\u9664\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u306f\u3001\u990a\u3046\u5bb6\u65cf\u304c\u3044\u308b\u3001\u75c5\u6c17\u306b\u306a\u3063\u305f\u3068\u3044\u3063\u305f\u500b\u3005\u306e\u4e8b\u60c5\u3092\u52a0\u5473\u3057\u3066\u7a0e\u306e\u8ca0\u62c5\u3092\u8abf\u6574\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u4ee3\u8868\u7684\u306a\u63a7\u9664<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u57fa\u790e\u63a7\u9664\uff08\u4eca\u56de\u306e\u30c6\u30fc\u30de\uff09<\/b><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1086\/\" title=\"\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<h3>4\u3064\u306e\u7533\u544a\u66f8\u304c1\u679a\u306b\u307e\u3068\u307e\u3063\u3066\u3044\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7528\u7d19\u306e\u5de6\u4e0a\u90e8\u5206\u304c\u3001\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u6b04\u3067\u3059\u3002<\/span><\/b>1\u679a\u306e\u7528\u7d19\u306b4\u3064\u306e\u7533\u544a\u66f8\u304c\u914d\u7f6e\u3055\u308c\u3066\u304a\u308a\u3001\u8a18\u5165\u3059\u308b\u7b87\u6240\u306f\u4eba\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d<a href=\"https:\/\/biz.moneyforward.com\/words\/174\/\" title=\"\u8abf\u6574\u63a7\u9664\">\u8abf\u6574\u63a7\u9664<\/a>\u7533\u544a\u66f8\u300d\u3068\u3044\u3046\u9577\u3044\u540d\u79f0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/12\/kiso-kojo-shinkokusho_point.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/12\/kiso-kojo-shinkokusho_point.png\" alt=\"\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\" width=\"1111\" height=\"787\" class=\"aligncenter size-full wp-image-126146\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/12\/kiso-kojo-shinkokusho_point.png 1111w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/12\/kiso-kojo-shinkokusho_point-300x213.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/12\/kiso-kojo-shinkokusho_point-1024x725.png 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/12\/kiso-kojo-shinkokusho_point-768x544.png 768w\" sizes=\"auto, (max-width: 1111px) 100vw, 1111px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1aA2-4\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_73.htm\" rel=\"noopener\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u3001\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u53ca\u3073\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_06.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/a><\/p>\n<table>\n<thead>\n<tr>\n<th>\u7533\u544a\u66f8<\/th>\n<th>\u7528\u7d19\u306e\u4f4d\u7f6e<\/th>\n<th>\u8a18\u5165\u3059\u308b\u4eba<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8<\/td>\n<td style=\"text-align: left;\">\u5de6\u4e0a<\/td>\n<td style=\"text-align: left;\">\u5168\u54e1<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/td>\n<td style=\"text-align: left;\">\u53f3\u4e0a<\/td>\n<td style=\"text-align: left;\">\u914d\u5076\u8005\u304c\u3044\u3066\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/td>\n<td style=\"text-align: left;\">\u4e2d\u592e\u4e0b\u5bc4\u308a<\/td>\n<td style=\"text-align: left;\">19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u7279\u5b9a\u89aa\u65cf\u304c\u3044\u3066\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/td>\n<td style=\"text-align: left;\">\u4e0b\u90e8<\/td>\n<td style=\"text-align: left;\">\u5e74\u53ce850\u4e07\u5186\u8d85\u3067\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u540d\u524d\u304c\u9577\u304f\u3066\u8ff7\u3046\u5834\u5408\u306f\u3001\u307e\u305a\u300c\u5de6\u4e0a\u306e\u57fa\u790e\u63a7\u9664\u6b04\u306f\u5168\u54e1\u304c\u8a18\u5165\u3059\u308b\u300d\u3068\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u5e74\u53ce\u304c850\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u4e0b\u90e8\u306e\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u3092\u8a18\u5165\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u5909\u308f\u3063\u305f\u63a7\u9664\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5206\u3068\u4ee4\u548c9\u5e74\u5206\u306e\u57fa\u790e\u63a7\u9664\u984d\u306f\u3001\u6700\u5927104\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u672c\u5247\u304c62\u4e07\u5186\u3068\u306a\u308a\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d489\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\u306b\u306f42\u4e07\u5186\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u57fa\u790e\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">489\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">104\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">489\u4e07\u5186\u8d85 655\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">67\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">655\u4e07\u5186\u8d85 2,350\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,350\u4e07\u5186\u8d85 2,400\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,400\u4e07\u5186\u8d85 2,450\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">32\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,450\u4e07\u5186\u8d85 2,500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">16\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,500\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">0\u5186\uff08\u9069\u7528\u306a\u3057\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ee4\u548c10\u5e74\u5206\u4ee5\u5f8c\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d132\u4e07\u5186\u4ee5\u4e0b\u306799\u4e07\u5186\u3001132\u4e07\u5186\u8d852,350\u4e07\u5186\u4ee5\u4e0b\u306762\u4e07\u5186\u3068\u306a\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u5f15\u304d\u4e0a\u3052\u5206\u306f\u4ee4\u548c8\u5e74\u4e2d\u306e\u6708\u6b21\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u306f\u53cd\u6620\u3055\u308c\u307e\u305b\u3093\u3002\u6539\u8a02\u5f8c\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u304c\u4f7f\u308f\u308c\u308b\u306e\u306f\u4ee4\u548c9\u5e741\u6708\u4ee5\u5f8c\u306b\u652f\u6255\u3046\u7d66\u4e0e\u304b\u3089\u3067\u3001\u4ee4\u548c8\u5e74\u5206\u306f12\u6708\u306e\u5e74\u672b\u8abf\u6574\u3067\u307e\u3068\u3081\u3066\u7cbe\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1199.htm\" rel=\"noopener\" target=\"_blank\">No.1199 \u57fa\u790e\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8a18\u5165\u306f\u5927\u304d\u304f4\u3064\u306e\u624b\u9806\u3067\u9032\u307f\u307e\u3059\u3002<\/b><\/span>\u53ce\u5165\u91d1\u984d\u3092\u78ba\u304b\u3081\u3001\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3092\u51fa\u3057\u305f\u3046\u3048\u3067\u63a7\u9664\u984d\u3092\u78ba\u5b9a\u3055\u305b\u308b\u6d41\u308c\u3067\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a18\u8f09\u9805\u76ee<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u8a18\u5165\u3059\u308b\u306e\u306f\u3001\u53ce\u5165\u91d1\u984d\u304b\u3089\u63a7\u9664\u984d\u307e\u3067\u306e5\u3064\u306e\u9805\u76ee\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u7d66\u4e0e\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u306e\u6240\u5f97\u91d1\u984d<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u984d<\/li>\n<li>\u3042\u306a\u305f\u306e\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d<\/li>\n<li>\u5224\u5b9a\u6b04\u306e\u30c1\u30a7\u30c3\u30af\u3001\u533a\u5206\u2160\u3001\u57fa\u790e\u63a7\u9664\u306e\u984d<\/li>\n<\/ol>\n<\/div>\n<h3>1.\u53ce\u5165\u91d1\u984d\u3092\u78ba\u8a8d\u3057\u3066\u8a18\u5165\u3059\u308b\uff08\u5de6\u5074\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u756a\u5de6\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u306e\u884c\u306b\u3042\u308b\u53ce\u5165\u91d1\u984d\u306e\u6b04\u306b\u3001\u984d\u9762\u306e\u5e74\u53ce\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span>12\u6708\u5206\u306e\u7d66\u4e0e\u3084\u8cde\u4e0e\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u305d\u308c\u307e\u3067\u306e\u652f\u7d66\u5b9f\u7e3e\u306b12\u6708\u306e\u898b\u8fbc\u307f\u984d\u3092\u8db3\u3057\u305f\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u660e\u7d30\u304b\u3089\u8a08\u7b97\u3059\u308b\u5834\u5408\u3001\u632f\u8fbc\u91d1\u984d\uff08\u624b\u53d6\u308a\uff09\u3084\u7dcf\u652f\u7d66\u984d\u3092\u305d\u306e\u307e\u307e\u66f8\u304f\u306e\u306f\u8aa4\u308a\u3067\u3059\u3002\u7dcf\u652f\u7d66\u984d\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\u306a\u3069\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u5206\u3092\u9664\u3044\u305f\u8ab2\u7a0e\u652f\u7d66\u984d\u3092\u5408\u8a08\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u3053\u3092\u9593\u9055\u3048\u308b\u3068\u7a0e\u984d\u306e\u8a08\u7b97\u304c\u5927\u304d\u304f\u72c2\u3044\u307e\u3059\u3002<\/p>\n<p>\u52e4\u52d9\u5148\u304c2\u304b\u6240\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u306f\u3001\u3059\u3079\u3066\u306e\u53ce\u5165\u3092\u5408\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3>2.\u53ce\u5165\u304b\u3089\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3066\u8a18\u5165\u3059\u308b\uff08\u53f3\u5074\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u53ce\u5165\u91d1\u984d\u306e\u53f3\u96a3\u306b\u3042\u308b\u6240\u5f97\u91d1\u984d\u306e\u6b04\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span>\u4ee4\u548c8\u5e74\u5206\u3068\u4ee4\u548c9\u5e74\u5206\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d<\/th>\n<th>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">220\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">74\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">220\u4e07\u5186\u8d85 360\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d730%\uff0b8\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">360\u4e07\u5186\u8d85 660\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d720%\uff0b44\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">660\u4e07\u5186\u8d85 850\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d710%\uff0b110\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">850\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">195\u4e07\u5186\uff08\u4e0a\u9650\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3068\u3048\u3070\u5e74\u53ce480\u4e07\u5186\u306e\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u3001480\u4e07\u5186\u00d70.2\uff0b44\u4e07\u5186\u3067140\u4e07\u5186\u3067\u3059\u3002\u53ce\u5165\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u3044\u305f340\u4e07\u5186\u304c\u6240\u5f97\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u7533\u544a\u66f8\u306e\u88cf\u9762\u306b\u306f\u3001\u53ce\u5165\u91d1\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u3092\u6c42\u3081\u308b\u8a08\u7b97\u8868\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5b9f\u969b\u306e\u8a18\u5165\u6642\u306f\u88cf\u9762\u306e\u8868\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" rel=\"noopener\" target=\"_blank\">No.1410 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>3.\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u3092\u8a18\u5165\u3059\u308b\uff08\u4e2d\u592e\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7528\u7d19\u306e\u4e2d\u592e\u306b\u3042\u308b\u300c\u3042\u306a\u305f\u306e\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u300d\u3068\u3044\u3046\u6b04\u3092\u57cb\u3081\u307e\u3059\u3002<\/b><\/span>\u526f\u696d\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u6240\u5f97\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u66f8\u304d\u5199\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u526f\u696d\u304c\u306a\u3044\u65b9\uff08\u7d66\u4e0e\u306e\u307f\u306e\u65b9\uff09\uff1a<\/b><br \/>\n\u300c\u6240\u5f97\u91d1\u984d\u300d\u3092\u3001\u305d\u306e\u307e\u307e\u3053\u3053\u306b\u3082\u66f8\u304d\u5199\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<li><b>\u526f\u696d\u304c\u3042\u308b\u65b9\uff08\u4e0d\u52d5\u7523\u53ce\u5165\u3084\u4e8b\u696d\u53ce\u5165\u306a\u3069\uff09\uff1a<\/b><br \/>\n\u300c\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u984d\u300d\u6b04\u306b\u526f\u696d\u306e\u6240\u5f97\uff08\u58f2\u4e0a\uff0d\u7d4c\u8cbb\uff09\u3092\u8a18\u5165\u3057\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u5408\u7b97\u3057\u305f\u91d1\u984d\u3092\u3053\u3053\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>4.\u5224\u5b9a\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u63a7\u9664\u984d\u3092\u8a18\u5165\u3059\u308b\uff08\u53f3\u5074\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306e\u8868\u3067\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c\u5f53\u3066\u306f\u307e\u308b\u884c\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u884c\u306b\u5bfe\u5fdc\u3059\u308b\u63a7\u9664\u984d\u3092\u3001\u57fa\u790e\u63a7\u9664\u306e\u984d\u306e\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u30c1\u30a7\u30c3\u30af\u3057\u305f\u884c\u304c\uff08A\uff09\u304b\u3089\uff08C\uff09\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u3092\u533a\u5206\u2160\u306e\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u533a\u5206\u306f\u6b21\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u533a\u5206\u2160<\/th>\n<th>\u57fa\u790e\u63a7\u9664\u306e\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">489\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">A<\/td>\n<td style=\"text-align: left;\">104\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">489\u4e07\u5186\u8d85 655\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">A<\/td>\n<td style=\"text-align: left;\">67\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">655\u4e07\u5186\u8d85 900\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">A<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">900\u4e07\u5186\u8d85 950\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">B<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">950\u4e07\u5186\u8d85 1,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">C<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u533a\u5206\u2160\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3067\u63a7\u9664\u984d\u3092\u6c42\u3081\u308b\u969b\u306b\u4f7f\u3046\u8a18\u53f7\u3067\u3059\u3002\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u5834\u5408\u3001\u533a\u5206\u2160\u306e\u8a18\u8f09\u306f\u4e0d\u8981\u3067\u3059\u3002\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3082\u3001\u533a\u5206\u2160\u306b\u8a72\u5f53\u3059\u308b\u8a18\u53f7\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_73.htm\" rel=\"noopener\" target=\"_blank\">A2-2 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u3001\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_02.htm\" rel=\"noopener\" target=\"_blank\">\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u63d0\u51fa\u5f8c\u306b\u9593\u9055\u3044\u306b\u6c17\u3065\u3044\u305f\u3089\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u306e\u5e74\u672b\u8abf\u6574\u62c5\u5f53\u8005\u306b\u9023\u7d61\u3057\u3001\u8a02\u6b63\u7b87\u6240\u306b\u4e8c\u91cd\u7dda\u3092\u5f15\u3044\u3066\u6b63\u3057\u3044\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span>1\u670831\u65e5\u9803\u307e\u3067\u306a\u3089\u4f1a\u793e\u5074\u3067\u4fee\u6b63\u3067\u304d\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u304c\u7a0e\u52d9\u7f72\u3078\u5e74\u672b\u8abf\u6574\u306e\u30c7\u30fc\u30bf\u3092\u63d0\u51fa\u3059\u308b\u671f\u9650\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/204\/\" title=\"\u6cd5\u5b9a\u8abf\u66f8\">\u6cd5\u5b9a\u8abf\u66f8<\/a>\u306e\u63d0\u51fa\u671f\u9650\uff09\u304c\u3001\u7fcc\u5e741\u670831\u65e5\u3067\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<h3>\u8a02\u6b63\u5370\u306f\u5fc5\u8981\u304b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u539f\u5247\u3068\u3057\u3066\u8a02\u6b63\u5370\u306f\u4e0d\u8981\u3067\u3059\uff08\u4e8c\u91cd\u7dda\u306e\u307f\u3067\u53ef\uff09\u3002<\/b><\/span>\u4ee4\u548c3\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u3078\u306e\u62bc\u5370\u7fa9\u52d9\u304c\u5ec3\u6b62\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4f1a\u793e\u306e\u793e\u5185\u898f\u5b9a\u3067\u8a02\u6b63\u5370\u3092\u6c42\u3081\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u3001\u4fee\u6b63\u524d\u306b\u5fc5\u305a\u62c5\u5f53\u8005\u306b\u300c\u8a02\u6b63\u5370\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f\u300d\u3068\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f1a\u793e\u3067\u306e\u8a02\u6b63\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u78ba\u5b9a\u7533\u544a\uff08\u9084\u4ed8\u7533\u544a\uff09\u300d\u3092\u884c\u3048\u3070\u3001\u6b63\u3057\u3044\u57fa\u790e\u63a7\u9664\u984d\u3067\u7a0e\u91d1\u3092\u518d\u8a08\u7b97\u3057\u3001\u6255\u3044\u3059\u304e\u305f\u7a0e\u91d1\u3092\u53d6\u308a\u623b\u305b\u307e\u3059\u3002<\/b><\/span>\u5e74\u672b\u8abf\u6574\u306e\u51e6\u7406\u304c\u7d42\u308f\u3063\u3066\u3044\u3066\u3082\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593\u306f\u539f\u5247\u3068\u3057\u3066\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u3082\u57fa\u790e\u63a7\u9664\u306e\u8a18\u5165\u6b04\u304c\u3042\u308a\u3001\u8a08\u7b97\u306e\u8003\u3048\u65b9\u306f\u5e74\u672b\u8abf\u6574\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u624b\u5143\u306b\u7528\u610f\u3057\u3001\u56fd\u7a0e\u5e81\u306e\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300d\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u753b\u9762\u306e\u6848\u5185\u306b\u5f93\u3046\u3060\u3051\u3067\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3092\u51fa\u3057\u5fd8\u308c\u305f\u3089\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u57fa\u790e\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u305a\u3001\u6240\u5f97\u7a0e\u304c\u9ad8\u304f\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3048\u3070\u3001\u5f8c\u304b\u3089\u63a7\u9664\u3092\u9069\u7528\u3057\u3066\u53d6\u308a\u623b\u305b\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u3067\u306e\u8a08\u7b97\u5bfe\u8c61\u5916\u3068\u306a\u308a\u3001\u624b\u53d6\u308a\u304c\u6e1b\u308b\u6050\u308c\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u304c\u306a\u3044\u3068\u3001\u4f1a\u793e\u306f\u57fa\u790e\u63a7\u9664\u306a\u3057\u3067\u7a0e\u984d\u3092\u8a08\u7b97\u305b\u3056\u308b\u3092\u5f97\u307e\u305b\u3093\u3002<\/b><\/span>\u305d\u306e\u7d50\u679c\u3001\u672c\u6765\u7d0d\u3081\u306a\u304f\u3066\u3088\u3044\u7a0e\u91d1\u304c\u5fb4\u53ce\u3055\u308c\u300112\u6708\u306e\u624b\u53d6\u308a\u304c\u6e1b\u308a\u307e\u3059\u3002<\/p>\n<p>\u901a\u5e38\u3001\u62c5\u5f53\u8005\u306f\u63d0\u51fa\u6f0f\u308c\u3092\u78ba\u8a8d\u3057\u3066\u672a\u63d0\u51fa\u8005\u3078\u7763\u4fc3\u3092\u884c\u3046\u305f\u3081\u3001\u305d\u306e\u307e\u307e\u51e6\u7406\u3055\u308c\u308b\u30b1\u30fc\u30b9\u306f\u307e\u308c\u3067\u3059\u3002\u305f\u3060\u3057\u7763\u4fc3\u306b\u5fdc\u3058\u306a\u304b\u3063\u305f\u5834\u5408\u3084\u3001\u624b\u9055\u3044\u3067\u63d0\u51fa\u304c\u6f0f\u308c\u305f\u307e\u307e1\u6708\u306e\u671f\u9650\u3092\u904e\u304e\u305f\u5834\u5408\u306f\u3001\u57fa\u790e\u63a7\u9664\u306a\u3057\u306e\u72b6\u614b\u3067\u7a0e\u984d\u304c\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<h3>\u9084\u4ed8\u7533\u544a\u3067\u53d6\u308a\u623b\u305b\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u3092\u53d7\u3051\u308b\u6a29\u5229\u306f\u3001\u66f8\u985e\u3092\u51fa\u3057\u5fd8\u308c\u3066\u3082\u6d88\u6ec5\u3057\u307e\u305b\u3093\u3002<\/b><\/span>\u78ba\u5b9a\u7533\u544a\uff08\u9084\u4ed8\u7533\u544a\uff09\u3092\u884c\u3048\u3070\u3001\u5f8c\u304b\u3089\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u4f1a\u793e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53d7\u3051\u53d6\u308b\uff08\u901a\u5e3812\u6708\u304b\u30891\u6708\u306b\u767a\u884c\u3055\u308c\u308b\uff09<\/li>\n<li>\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u306e\u9593\u306b\u7a0e\u52d9\u7f72\u3078\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046<\/li>\n<li>\u7533\u544a\u66f8\u306b\u57fa\u790e\u63a7\u9664\u306e\u984d\u3092\u8a18\u8f09\u3059\u308b\u3068\u3001\u5f8c\u65e5\u3001\u6307\u5b9a\u3057\u305f\u53e3\u5ea7\u306b\u5dee\u984d\u304c\u632f\u308a\u8fbc\u307e\u308c\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u7a0e\u91d1\u304c\u623b\u308b\u3060\u3051\u306e\u9084\u4ed8\u7533\u544a\u3067\u3042\u308c\u3070\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5e74\u306e\u7fcc\u5e741\u67081\u65e5\u304b\u30895\u5e74\u4ee5\u5185\u306f\u3044\u3064\u3067\u3082\u624b\u7d9a\u304d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2030.htm\" rel=\"noopener\" target=\"_blank\">No.2030 \u9084\u4ed8\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306f\u6b63\u78ba\u306a\u8a08\u7b97\u624b\u9806\u3067\u8a18\u5165\u3057\u3088\u3046<\/h2>\n<p><span style=\"background-color: 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