{"id":72380,"date":"2024-07-29T10:23:55","date_gmt":"2024-07-29T01:23:55","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=72380"},"modified":"2026-06-26T18:27:45","modified_gmt":"2026-06-26T09:27:45","slug":"%e7%b5%a6%e4%b8%8e%e6%89%80%e5%be%97%e6%8e%a7%e9%99%a4%e3%81%a8%e3%81%af%ef%bc%9f%e6%8e%a7%e9%99%a4%e3%81%ae%e7%a8%ae%e9%a1%9e%e3%82%84%e6%89%80%e5%be%97%e7%a8%8e%e3%81%ae%e8%a8%88%e7%ae%97%e6%96%b9","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/72380\/","title":{"rendered":"\u30102026\u5e74\u3011\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\uff1f\u6240\u5f97\u63a7\u9664\u3068\u306e\u9055\u3044\u3084\u8a08\u7b97\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/dist\/images\/icon_file_pdf-afcb395a.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/49345\/?provider=pa_basic&provider_info=cv.72380.part.pdfdl-box\" target=\"_blank\" rel=\"noopener\"\n                data-impression-and-click-trigger\n                class=\"pdf-dl-box-button advads-button-primary\"\n                aria-label=\"\u8a18\u4e8b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30da\u30fc\u30b8\u3078\u79fb\u52d5\">\u8a18\u4e8b\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\n            <\/a>\n        <\/div>\n    <\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u3068\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306e\u7d4c\u8cbb\u3092\u6982\u7b97\u3067\u5dee\u3057\u5f15\u304d\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u6291\u3048\u308b\u5236\u5ea6\u3067\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4ee4\u548c8\u5e74\u5206\u306f\u6700\u4f4e\u4fdd\u969c\u984d\u304c74\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3002<\/li>\n<li>\u6276\u990a\u306e\u7bc4\u56f2\u5185\u306e\u4e0a\u9650\u306f\u5e74\u53ce136\u4e07\u5186\u306b\u5909\u308f\u308b\u3002<\/li>\n<li>\u526f\u696d\u6642\u306f\u5168\u7d66\u4e0e\u3092\u5408\u8a08\u3057\u3066\u4e00\u5ea6\u3060\u3051\u9069\u7528\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3067\u6b63\u3057\u304f\u7533\u544a\u3057\u3001\u63a7\u9664\u306e\u9069\u7528\u6f0f\u308c\u3092\u9632\u304e\u307e\u3057\u3087\u3046\u3002\n<\/p><\/div>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\u3001\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u3001\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u7d4c\u8cbb\u3092\u6982\u7b97\u3067\u5dee\u3057\u5f15\u304f\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u5e74\u53ce\u304b\u3089\u3053\u306e\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u6240\u5f97\u304c\u78ba\u5b9a\u3057\u3001\u6700\u7d42\u7684\u306a\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u91cd\u8981\u306a\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u57fa\u672c\u304b\u3089\u8a08\u7b97\u8868\u3001\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u5206\u306e\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f136\u4e07\u5186\u306e\u58c1\u306e\u4ed5\u7d44\u307f\u3001\u5e74\u672b\u8abf\u6574\u3067\u306e\u5177\u4f53\u7684\u306a\u7533\u544a\u624b\u9806\u307e\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u672c\u8a18\u4e8b\u306e\u5185\u5bb9\u306f2025\u5e7412\u6708\u516c\u8868\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3092\u3082\u3068\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306f\u81ea\u6c11\u515a\u304c\u6bce\u5e7412\u6708\u9803\u306b\u767a\u8868\u3059\u308b\u6539\u6b63\u306e\u30c9\u30e9\u30d5\u30c8\u3067\u3042\u308a\u3001\u56fd\u4f1a\u3067\u306e\u5be9\u8b70\u3092\u7d4c\u3066\u7fcc\u5e74\u6625\u9803\u306b\u6cd5\u5f8b\u3068\u3057\u3066\u5236\u5b9a\u3055\u308c\u307e\u3059\u3002\u6700\u7d42\u7684\u306b\u5236\u5b9a\u3055\u308c\u305f\u6cd5\u5f8b\u306e\u5185\u5bb9\u3068\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a><\/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\/8506\/?provider=pa_basic&provider_info=cv.72380.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\/2025\/07\/minibook_salary_income_deduction_calculation_sheet.jpg\" 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\u63a7\u9664\u304b\u3093\u305f\u3093\u8a08\u7b97\u30b7\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f \u308f\u304b\u308a\u3084\u3059\u304f\u300d\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\u300d\u306a\u3069\u3067\u691c\u7d22\u3055\u308c\u305f\u65b9\u5411\u3051\u306b\u3001\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3054\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 class=\"summary-box\">\n<div class=\"summary-box__title\">\u3053\u306e\u8a18\u4e8b\u3067\u4eba\u6c17\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\uff08\u7121\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\uff09<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/5302\/?provider=pa_basic&amp;provider_info=cv.72380.part.template\" rel=\"noopener\" target=\"_blank\">\u652f\u7d66\u63a7\u9664\u4e00\u89a7\u8868\uff08\u30a8\u30af\u30bb\u30eb\uff09\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8<\/a><\/li>\n<\/ul>\n<\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\uff1f<\/h2>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\u3001\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u3001\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u7d4c\u8cbb\u3092\u6982\u7b97\u3067\u5dee\u3057\u5f15\u304f\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u5e74\u53ce\u304b\u3089\u3053\u306e\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u3068\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5fc5\u8981\u7d4c\u8cbb\u3068\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" data-internallinksmanager029f6b8e52c=\"562\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a>\u306e\u4fdd\u5b58\u3084\u8a08\u7b97\u306e\u624b\u9593\u3092\u7701\u304f\u305f\u3081\u3001\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u5e74\u53ce\u306b\u5fdc\u3058\u305f\u91d1\u984d\u304c\u3042\u3089\u304b\u3058\u3081\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u304c\u5b9f\u8cbb\u3092\u7a4d\u307f\u4e0a\u3052\u3066\u7d4c\u8cbb\u3092\u7b97\u51fa\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u81ea\u8eab\u306e\u5e74\u53ce\u3092\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306e\u901f\u7b97\u8868\u306b\u5f53\u3066\u306f\u3081\u308b\u3060\u3051\u3067\u3001\u81ea\u52d5\u7684\u306b\u7d4c\u8cbb\u76f8\u5f53\u5206\u3092\u5dee\u3057\u5f15\u3051\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61\u8005\u3068\u7d66\u4e0e\u53ce\u5165\u306e\u7bc4\u56f2<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5bfe\u8c61\u8005\u306f\u3001\u6b63\u793e\u54e1\u3001\u30d1\u30fc\u30c8\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/59665\/\" data-internallinksmanager029f6b8e52c=\"434\" title=\"\u5f79\u54e1\u5831\u916c\">\u5f79\u54e1\u5831\u916c<\/a>\u3092\u53d7\u3051\u53d6\u308b\u65b9\u306a\u3069\u3001\u7d66\u4e0e\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u4eba\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u901a\u308a\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u300d\u306b\u542b\u307e\u308c\u308b\u3082\u306e\u3068\u542b\u307e\u308c\u306a\u3044\u3082\u306e\u3092\u6b63\u3057\u304f\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d66\u4e0e\u53ce\u5165\u306b\u542b\u307e\u308c\u308b\u3082\u306e<\/th>\n<th>\u7d66\u4e0e\u53ce\u5165\u306b\u542b\u307e\u308c\u306a\u3044\u3082\u306e\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u57fa\u672c\u7d66\u3001\u6b8b\u696d\u4ee3\u3001\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09<\/td>\n<td style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\uff08\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u5185\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5f79\u8077\u624b\u5f53\u3001\u5bb6\u65cf\u624b\u5f53\u3001\u4f4f\u5b85\u624b\u5f53<\/td>\n<td style=\"text-align: left;\">\u65c5\u8cbb\u3001\u5bbf\u6cca\u8cbb\uff08\u5b9f\u8cbb\u7cbe\u7b97\u306e\u3082\u306e\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u73fe\u7269\u652f\u7d66\uff08\u5546\u54c1\u3084\u98df\u4e8b\u306a\u3069\uff09<\/td>\n<td style=\"text-align: left;\">\u6280\u8853\u7fd2\u5f97\u306e\u305f\u3081\u306e\u5b66\u8cc7\u91d1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u6240\u5f97\u63a7\u9664\u30fb136\u4e07\u5186\u306e\u58c1\u306e\u9055\u3044<\/h2>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306b\u53ce\u5165\u304b\u3089\u4e00\u5f8b\u3067\u5dee\u3057\u5f15\u304f\u3082\u306e\u3067\u3059\u304c\u3001\u6240\u5f97\u63a7\u9664\u306f\u7b97\u51fa\u3055\u308c\u305f\u6240\u5f97\u304b\u3089\u3055\u3089\u306b\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u300d\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u5206\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u3053\u308c\u30892\u3064\u3092\u5408\u7b97\u3057\u305f\u300c\u6276\u990a\u306e\u7bc4\u56f2\u5185\u300d\u306e\u30dc\u30fc\u30c0\u30fc\u30e9\u30a4\u30f3\u306f136\u4e07\u5186\u306b\u66f4\u65b0\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u7b2c\u4e00\u6bb5\u968e\u3001\u6240\u5f97\u63a7\u9664\u306f\u7b2c\u4e8c\u6bb5\u968e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u8a08\u7b97\u306e\u7b2c\u4e00\u6bb5\u968e\u3067\u300c\u53ce\u5165\u3092\u6240\u5f97\u306b\u5909\u3048\u308b\u300d\u305f\u3081\u306b\u5dee\u3057\u5f15\u304b\u308c\u3001\u6240\u5f97\u63a7\u9664\u306f\u7b2c\u4e8c\u6bb5\u968e\u3067\u300c\u6240\u5f97\u3092\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306b\u5909\u3048\u308b\u300d\u305f\u3081\u306b\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u7d66\u4e0e\u6240\u5f97\u8005\u5168\u54e1\u306b\u81ea\u52d5\u9069\u7528\u3055\u308c\u308b\u300c\u6982\u7b97\u7d4c\u8cbb\u300d\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u6240\u5f97\u63a7\u9664\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" data-internallinksmanager029f6b8e52c=\"44\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u306a\u3069\uff09\u306f\u500b\u3005\u306e\u5bb6\u65cf\u69cb\u6210\u3084\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306b\u5fdc\u3058\u3066\u9069\u7528\u3055\u308c\u308b\u300c\u500b\u5225\u4e8b\u60c5\u306e\u8003\u616e\u300d\u3068\u3044\u3046\u5f79\u5272\u306e\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u53ce136\u4e07\u5186\u306f2\u3064\u306e\u63a7\u9664\u3092\u5408\u7b97\u3057\u305f\u6276\u990a\u306e\u5883\u754c\u7dda<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u5206\u306e\u6240\u5f97\u7a0e\u3067\u306f\u3001\u5e74\u53ce136\u4e07\u5186\u304c\u6276\u990a\u306e\u7bc4\u56f2\u5185\u306b\u53ce\u307e\u308b\u76ee\u5b89\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u5185\u8a33\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d74\u4e07\u5186\uff08\u4ee4\u548c8\u30fb9\u5e74\u5206\u306e\u7279\u4f8b\u3092\u542b\u3080\uff09\u3068\u3001\u6276\u990a\u89aa\u65cf\u30fb\u914d\u5076\u8005\u306e\u6240\u5f97\u8981\u4ef662\u4e07\u5186\u3092\u8db3\u3057\u305f\u984d\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e136\u4e07\u5186\u306e\u58c1\u306f\u3001\u4ee4\u548c7\u5e74\u5206\u306e123\u4e07\u5186\u306e\u58c1\u306b\u4ee3\u308f\u308b\u30dc\u30fc\u30c0\u30fc\u30e9\u30a4\u30f3\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff0874\u4e07\u5186\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u304c62\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u914d\u5076\u8005\u63a7\u9664\u30fb<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c7\u5e74\uff082025\u5e74\uff09\u5206\u304b\u3089\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u304c\u65b0\u8a2d\u3055\u308c\u3066\u304a\u308a\u300119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u6276\u990a\u5bfe\u8c61\u5916\u3068\u306a\u308b\u7279\u5b9a\u306e\u89aa\u65cf\uff08\u914d\u5076\u8005\u3092\u9664\u304f\uff09\u304c\u3044\u308b\u5834\u5408\u306b\u3001\u6700\u592763\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u304c\u6276\u990a\u3092\u5916\u308c\u308b\u5834\u5408\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"64\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a>\u7b49\u306e\u8981\u4ef6\u3092\u5225\u9014\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1177.htm\" rel=\"noopener\" target=\"_blank\">No.1177 \u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5e74\u53ce136\u4e07\u5186\u8d85\u301c178\u4e07\u5186\u306f\u672c\u4eba\u306e\u7a0e\u8ca0\u62c5\u306f\u30bc\u30ed\u3060\u304c\u6276\u990a\u5916<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce\u304c136\u4e07\u5186\u3092\u8d85\u3048178\u4e07\u5186\u672a\u6e80\u306e\u7bc4\u56f2\u3067\u306f\u3001\u672c\u4eba\u306b\u6240\u5f97\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u304c\u3001\u89aa\u65cf\u306e\u6276\u990a\uff08\u914d\u5076\u8005\u63a7\u9664\u30fb\u6276\u990a\u63a7\u9664\uff09\u306e\u5bfe\u8c61\u304b\u3089\u306f\u5916\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5358\u8eab\u8005\u306a\u3069\u6276\u990a\u3092\u5fc5\u8981\u3068\u3057\u306a\u3044\u5834\u5408\u3001\u81ea\u8eab\u306b\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u306a\u3044\u30dc\u30fc\u30c0\u30fc\u30e9\u30a4\u30f3\u306f178\u4e07\u5186\u3067\u3059\uff08\u7d66\u4e0e\u6240\u5f97\u63a7\u966474\u4e07\u5186\uff0b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u6700\u5927104\u4e07\u5186\u3001\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>489\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e74\u53ce\u304c130\u4e07\u5186\uff0819\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306f150\u4e07\u5186\uff09\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u7a0e\u5236\u4e0a\u306e\u53d6\u308a\u6271\u3044\u3068\u306f\u5225\u306b\u3001\u793e\u4f1a\u4fdd\u967a\u4e0a\u306e\u6276\u990a\uff08\u88ab\u6276\u990a\u8005\u8cc7\u683c\uff09\u304b\u3089\u5916\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4eba\u624b\u4e0d\u8db3\u306b\u3088\u308b\u6b8b\u696d\u306a\u3069\u4e00\u6642\u7684\u306a\u53ce\u5165\u5897\u52a0\u3067\u3042\u308c\u3070\u3001\u4e8b\u696d\u4e3b\u306e\u8a3c\u660e\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3067\u5f15\u304d\u7d9a\u304d\u88ab\u6276\u990a\u8005\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>2026\u5e744\u6708\u304b\u3089\u306f\u3001\u6b8b\u696d\u4ee3\u306a\u3069\u3092\u542b\u307e\u306a\u3044\u52b4\u50cd\u5951\u7d04\u6642\u306e\u5e74\u53ce\u3067\u3082\u5224\u5b9a\u304c\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u8a73\u7d30\u306f\u3054\u52a0\u5165\u306e\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u7b49\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u6240\u5f97\u63a7\u9664\u306f\u500b\u4eba\u306e\u4e8b\u60c5\u306b\u5fdc\u3058\u305f16\u7a2e\u985e\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u63a7\u9664\u306b\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u5bb6\u65cf\u69cb\u6210\u3084\u7279\u5b9a\u306e\u652f\u51fa\uff08\u533b\u7642\u8cbb\u3001\u5bc4\u9644\u306a\u3069\uff09\u3092\u8003\u616e\u3057\u305f\u5408\u8a0816\u7a2e\u985e\u306e\u63a7\u9664\u9805\u76ee\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u3089\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u540c\u3058\u5e74\u53ce\u3067\u3042\u3063\u3066\u3082\u3001\u6276\u990a\u5bb6\u65cf\u304c\u591a\u3044\u4eba\u3084\u591a\u984d\u306e\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u4eba\u306e\u7a0e\u8ca0\u62c5\u3092\u516c\u5e73\u306b\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u4ee5\u4e0b\u306b\u4ee3\u8868\u7684\u306a\u6240\u5f97\u63a7\u9664\u306e\u7a2e\u985e\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/b>\uff1a \u652f\u6255\u3063\u305f\u5065\u5eb7\u4fdd\u967a\u6599\u30fb\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u5168\u984d\u304c\u5bfe\u8c61\u3002<\/li>\n<li><b>\u751f\u547d\u4fdd\u967a\u6599\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52305\/\" data-internallinksmanager029f6b8e52c=\"58\" title=\"\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\">\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/b>\uff1a \u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306b\u5fdc\u3058\u3066\u4e00\u5b9a\u984d\u3092\u63a7\u9664\u3002<\/li>\n<li><b>\u914d\u5076\u8005\u63a7\u9664\u30fb\u6276\u990a\u63a7\u9664<\/b>\uff1a \u990a\u3063\u3066\u3044\u308b\u5bb6\u65cf\u306e\u5e74\u9f62\u3084\u53ce\u5165\u306b\u5fdc\u3058\u3066\u9069\u7528\u3002<\/li>\n<li><b><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/46\/\" data-internallinksmanager029f6b8e52c=\"140\" title=\"\u533b\u7642\u8cbb\u63a7\u9664\">\u533b\u7642\u8cbb\u63a7\u9664<\/a>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/55350\/\" data-internallinksmanager029f6b8e52c=\"158\" title=\"\u5bc4\u9644\u91d1\u63a7\u9664\">\u5bc4\u9644\u91d1\u63a7\u9664<\/a><\/b>\uff1a \u4e00\u5b9a\u984d\u3092\u8d85\u3048\u305f\u533b\u7642\u8cbb\u3084\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/2336\/\" data-internallinksmanager029f6b8e52c=\"122\" title=\"\u3075\u308b\u3055\u3068\u7d0d\u7a0e\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e<\/a>\u306a\u3069\u304c\u5bfe\u8c61\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1100.htm\" rel=\"noopener\" target=\"_blank\">No.1100 \u6240\u5f97\u63a7\u9664\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u57fa\u790e\u63a7\u9664\u30fb\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306e\u4f7f\u3044\u5206\u3051\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u50cd\u304f\u305f\u3081\u306e\u6982\u7b97\u7d4c\u8cbb\u3068\u3057\u3066\u306e\u6027\u8cea\u3092\u6301\u3061\u307e\u3059\u304c\u3001\u57fa\u790e\u63a7\u9664\u3084\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306f\u305d\u308c\u305e\u308c\u61b2\u6cd5\u4e0a\u306e\u6700\u4f4e\u751f\u6d3b\u8cbb\u3084\u5b9f\u8cbb\u7d4c\u8cbb\u3068\u3057\u3066\u306e\u7570\u306a\u308b\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306f\u8a08\u7b97\u4e0a\u3001\u91cd\u8907\u3057\u3066\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u6761\u4ef6\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u7bc0\u7a0e\u306b\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u5168\u7d0d\u7a0e\u8005\u306b\u9069\u7528\u3055\u308c\u308b\u57fa\u790e\u63a7\u9664\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6bd4\u8f03<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u306f\u3001\u6240\u5f97\u306e\u7a2e\u985e\uff08\u7d66\u4e0e\u3001\u4e8b\u696d\u3001\u4e0d\u52d5\u7523\u306a\u3069\uff09\u306b\u95a2\u308f\u3089\u305a\u3001\u3059\u3079\u3066\u306e\u7d0d\u7a0e\u8005\u306b\u9069\u7528\u3055\u308c\u308b\u6240\u5f97\u63a7\u9664\u3067\u3042\u308a\u3001\u6700\u4f4e\u9650\u306e\u751f\u6d3b\u3092\u4fdd\u969c\u3059\u308b\u5f79\u5272\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u307f\u3092\u5bfe\u8c61\u3068\u3057\u305f\u5236\u5ea6\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u57fa\u790e\u63a7\u9664\u306f\u81ea\u55b6\u696d\u8005\u306a\u3069\u3082\u542b\u3081\u305f\u3059\u3079\u3066\u306e\u56fd\u6c11\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u70b9\u304c\u6700\u5927\u306e\u9055\u3044\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2,350\u4e07\u5186\u3092\u8d85\u3048\u308b\u9ad8\u6240\u5f97\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u6bb5\u968e\u7684\u306b\u63a7\u9664\u984d\u304c\u6e1b\u984d\u3055\u308c\u3001\u6700\u7d42\u7684\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5e74\u53ce655\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u4ee4\u548c8\u5e74\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u5247\u90e8\u5206\u306b\u52a0\u3048\u3066\u7279\u4f8b\u5206\u306e\u63a7\u9664\u984d\u304c\u4e0a\u4e57\u305b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u3068\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306b\u3088\u308b\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u3084\u6240\u5f97\u91d1\u984d<a href=\"https:\/\/biz.moneyforward.com\/words\/174\/\" data-internallinksmanager029f6b8e52c=\"392\" title=\"\u8abf\u6574\u63a7\u9664\">\u8abf\u6574\u63a7\u9664<\/a>\u306f\u3001\u4e00\u822c\u7684\u306a\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3060\u3051\u3067\u306f\u30ab\u30d0\u30fc\u3057\u304d\u308c\u306a\u3044\u7279\u5b9a\u306e\u4e8b\u60c5\u3084\u591a\u984d\u306e\u51fa\u8cbb\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u8ffd\u52a0\u3067\u6240\u5f97\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306f\u3001\u8cc7\u683c\u53d6\u5f97\u8cbb\u3084\u56f3\u66f8\u8cbb\u306a\u3069\u306e\u4ed5\u4e8b\u95a2\u9023\u306e\u81ea\u8179\u652f\u51fa\u304c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306e2\u5206\u306e1\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u8d85\u904e\u5206\uff08\u4e00\u90e8\u4e0a\u9650\u3042\u308a\uff09\u3092\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306f\u3001\u5b50\u80b2\u3066\u4e16\u5e2f\u3084\u4ecb\u8b77\u4e16\u5e2f\u306a\u3069\u3001\u9ad8\u5e74\u53ce\u5c64\uff08850\u4e07\u5186\u8d85\uff09\u306e\u4e2d\u3067\u3082\u7279\u306b\u8ca0\u62c5\u304c\u5927\u304d\u3044\u4e16\u5e2f\u306e\u7a0e\u8ca0\u62c5\u3092\u548c\u3089\u3052\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u305f\u8abf\u6574\u7528\u306e\u63a7\u9664\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1415.htm\" rel=\"noopener\" target=\"_blank\">No.1415 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u652f\u51fa\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1411.htm\" rel=\"noopener\" target=\"_blank\">No.1411 \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u53ce\u5165\u306e\u7bc4\u56f2\u306f\uff1f<\/h2>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u7b97\u51fa\u3059\u308b\u57fa\u790e\u3068\u306a\u308b\u7d66\u4e0e\u53ce\u5165\u3068\u306f\u3001\u52e4\u52d9\u5148\u304b\u3089\u53d7\u3051\u53d6\u308b\u7dcf\u652f\u7d66\u984d\uff08\u984d\u9762\uff09\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u57fa\u672c\u7d66\u3060\u3051\u3067\u306a\u304f\u3001\u8cde\u4e0e\u3084\u5404\u7a2e\u624b\u5f53\u3082\u542b\u307e\u308c\u307e\u3059\u304c\u3001\u901a\u52e4\u624b\u5f53\u306a\u3069\u4e00\u90e8\u306e\u975e\u8ab2\u7a0e\u9805\u76ee\u306f\u9664\u5916\u3057\u3066\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u6b63\u3057\u304f\u533a\u5225\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u53ce\u5165\uff08\u984d\u9762\uff09\u306b\u542b\u307e\u308c\u308b\u624b\u5f53\u3068\u73fe\u7269\u7d66\u4e0e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u53ce\u5165\u306b\u306f\u3001\u6bce\u6708\u306e\u57fa\u672c\u7d66\u306e\u307b\u304b\u3001\u6b8b\u696d\u624b\u5f53\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/49964\/\" data-internallinksmanager029f6b8e52c=\"516\" title=\"\u4f11\u65e5\u51fa\u52e4\">\u4f11\u65e5\u51fa\u52e4<\/a>\u624b\u5f53\u3001\u8077\u52d9\u624b\u5f53\u3001\u5bb6\u65cf\uff08\u6276\u990a\uff09\u624b\u5f53\u3001\u4f4f\u5b85\u624b\u5f53\u306a\u3069\u304c\u3059\u3079\u3066\u542b\u307e\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3055\u3089\u306b\u3001\u73fe\u91d1\u3067\u306e\u652f\u7d66\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u793e\u304b\u3089\u7121\u511f\u307e\u305f\u306f\u4f4e\u3044\u4fa1\u683c\u3067\u63d0\u4f9b\u3055\u308c\u308b\u5546\u54c1\u3084\u98df\u4e8b\u3001\u7121\u5229\u606f\u3067\u306e\u8cb8\u4ed8\u3068\u3044\u3063\u305f\u7d4c\u6e08\u7684\u5229\u76ca\uff08\u73fe\u7269\u7d66\u4e0e\uff09\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u7d66\u4e0e\u53ce\u5165\u306e\u4e00\u90e8\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3059\u3079\u3066\u5408\u7b97\u3057\u305f\u4e0a\u3067\u3001\u63a7\u9664\u984d\u3092\u7b97\u51fa\u3059\u308b\u30d9\u30fc\u30b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u63a7\u9664\u306e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u975e\u8ab2\u7a0e\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u7b49\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u3066\u3044\u3066\u3082\u3001\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u975e\u8ab2\u7a0e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u8a08\u7b97\u5bfe\u8c61\u3068\u306a\u308b\u53ce\u5165\u91d1\u984d\u306b\u306f\u542b\u3081\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u4ee3\u8868\u7684\u306a\u3082\u306e\u3068\u3057\u3066\u3001\u6708\u984d15\u4e07\u5186\u3092\u9650\u5ea6\u3068\u3059\u308b\u901a\u52e4\u624b\u5f53\u3084\u3001\u696d\u52d9\u306b\u5fc5\u8981\u306a\u65c5\u8cbb\u306e\u5b9f\u8cbb\u7cbe\u7b97\u5206\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u4ed5\u4e8b\u3092\u3059\u308b\u4e0a\u3067\u76f4\u63a5\u5fc5\u8981\u306a\u7d4c\u8cbb\u306e\u88dc\u586b\u3068\u3044\u3046\u6027\u8cea\u304c\u5f37\u3044\u305f\u3081\u3001\u7a0e\u91d1\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u53ce\u5165\u304b\u3089\u306f\u9664\u5916\u3055\u308c\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5909\u66f4\u70b9\u306f\uff1f<\/h2>\n<p>2025\u5e74\uff08\u4ee4\u548c7\u5e74\uff09\u5206\u304a\u3088\u30732026\u5e74\uff08\u4ee4\u548c8\u5e74\uff09\u5206\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u7269\u4fa1\u9ad8\u9a30\u3078\u306e\u5bfe\u7b56\u3084\u50cd\u304d\u63a7\u3048\u306e\u89e3\u6d88\u3092\u76ee\u7684\u3068\u3057\u3066\u6bb5\u968e\u7684\u306b\u898b\u76f4\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u4ee4\u548c7\u5e74\u5206\u3067\u6700\u4f4e\u4fdd\u969c\u984d\u304c65\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u4ee4\u548c8\u30fb9\u5e74\u5206\uff082026\u30fb2027\u5e74\u5206\uff09\u3067\u306f\u3055\u3089\u306b74\u4e07\u5186\u3078\u3068\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6700\u4f4e\u63a7\u9664\u984d\u304c\u5e95\u4e0a\u3052\u3055\u308c\u305f\u3053\u3068\u3067\u3001\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3001\u82e5\u624b\u793e\u54e1\u306a\u3069\u3001\u6bd4\u8f03\u7684\u5e74\u53ce\u304c\u4f4e\u3044\u5c64\u306e\u624b\u53d6\u308a\u984d\u304c\u5897\u3048\u308b\u4ed5\u7d44\u307f\u306b\u5909\u308f\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u306e\u5f15\u304d\u4e0a\u3052\u3068\u6539\u6b63\u524d\u5f8c\u306e\u6bd4\u8f03<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4eca\u56de\u306e\u6539\u6b63\u306e\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u304c\u6bb5\u968e\u7684\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u70b9\u306b\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee4\u548c7\u5e74\u5206\uff082025\u5e74\u5206\uff09\u306b55\u4e07\u5186\u304b\u308965\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u3055\u3089\u306b\u4ee4\u548c8\u30fb9\u5e74\u5206\uff082026\u30fb2027\u5e74\u5206\uff09\u3067\u306f\u3001\u672c\u5247\u306e69\u4e07\u5186\u3078\u306e\u5f15\u304d\u4e0a\u3052\u306b\u52a0\u3048\u3001\u7279\u4f8b\u63aa\u7f6e\u306b\u3088\u308a\u5408\u8a0874\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6539\u6b63\u524d\u5f8c\u306e\u4e3b\u8981\u306a\u6570\u5024\u306e\u5909\u66f4\u70b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u4ee4\u548c7\u5e74\u5206<br \/>\n\uff082025\u5e74\uff09<\/th>\n<th>\u4ee4\u548c8\u30fb9\u5e74\u5206<br \/>\n\uff082026\u30fb2027\u5e74\uff09<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d<\/td>\n<td style=\"text-align: left;\">65\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">74\u4e07\u5186\uff08\u7279\u4f8b\u542b\u3080\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u57fa\u790e\u63a7\u9664\uff08\u6700\u5927\uff09<\/td>\n<td style=\"text-align: left;\">95\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">104\u4e07\u5186<br \/>\n\uff08\u7279\u4f8b\u542b\u3080\u30fb\u5408\u8a08\u6240\u5f97489\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u306e\u6240\u5f97\u8981\u4ef6\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\uff09<\/td>\n<td style=\"text-align: left;\">123\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">136\u4e07\u5186\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u30e9\u30a4\u30f3<br \/>\n\uff08\u5358\u8eab\u8005\u30fb\u6276\u990a\u306a\u3057\u306e\u5834\u5408\uff09<\/td>\n<td style=\"text-align: left;\">160\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">178\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001\u4ee4\u548c8\u5e74\u5206\u306e\u6539\u6b63\u306f\u6708\u6b21\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u306b\u306f\u3059\u3050\u306b\u53cd\u6620\u3055\u308c\u305a\u3001\u4ee4\u548c8\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u7cbe\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6539\u8a02\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306b\u3088\u308b\u6708\u6b21\u6e90\u6cc9\u5fb4\u53ce\u306f\u3001\u4ee4\u548c9\u5e74\uff082027\u5e74\uff091\u6708\u4ee5\u5f8c\u306b\u652f\u6255\u3046\u7d66\u4e0e\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u7279\u4f8b\u63aa\u7f6e\u306b\u3088\u308b\u5404\u4e0a\u4e57\u305b\u5206\u3082\u3001\u5e74\u672b\u8abf\u6574\u307e\u305f\u306f\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u57fa\u790e\u63a7\u9664\u306e\u984d\u306f\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u5909\u308f\u308b\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u6539\u6b63\u304c\u624b\u53d6\u308a\u984d\u3084\u50cd\u304d\u65b9\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u540c\u3058\u5e74\u53ce\u3067\u3042\u3063\u3066\u3082\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u304c\u6e1b\u308a\u3001\u6700\u7d42\u7684\u306a\u624b\u53d6\u308a\u984d\u304c\u5897\u52a0\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7279\u306b\u6276\u990a\u5185\u3067\u50cd\u304f\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u65b9\u306b\u3068\u3063\u3066\u306f\u3001\u6276\u990a\u306e\u7bc4\u56f2\u5185\u3067\u50cd\u3051\u308b\u300c\u5e74\u53ce\u306e\u58c1\u300d\u304c123\u4e07\u5186\u304b\u3089136\u4e07\u5186\u3078\u3068\u62e1\u5927\u3057\u305f\u3053\u3068\u3067\u3001\u3053\u308c\u307e\u3067\u3088\u308a\u3082\u52b4\u50cd\u6642\u9593\u3092\u5897\u3084\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u524d\u8ff0\u306e\u901a\u308a136\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u89aa\u65cf\u306e\u914d\u5076\u8005\u63a7\u9664\u30fb\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u307e\u3059\u3002<\/p>\n<p>136\u4e07\u5186\u8d85\u301c178\u4e07\u5186\u306e\u7bc4\u56f2\u3067\u306f\u672c\u4eba\u306b\u6240\u5f97\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u304c\u3001\u4e16\u5e2f\u5168\u4f53\u3067\u306e\u7a0e\u8ca0\u62c5\u3078\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u306e\u7406\u89e3\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<h2>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u3001\u305d\u306e\u5e74\u306e\u7d66\u4e0e\u53ce\u5165\u91d1\u984d\uff08\u984d\u9762\uff09\u3092\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u6700\u65b0\u306e\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u5206\u306e\u6539\u6b63\u306b\u3088\u308a\u8a08\u7b97\u30eb\u30fc\u30eb\u304c\u66f4\u65b0\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5fc5\u305a\u6700\u65b0\u306e\u901f\u7b97\u8868\u3092\u7528\u3044\u3066\u6b63\u78ba\u306a\u6570\u5024\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u30102026\u5e74\u7248\uff08\u4ee4\u548c8\u30fb9\u5e74\u5206\uff09\u3011\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306e\u901f\u7b97\u8868<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u5206\u304a\u3088\u3073\u4ee4\u548c9\u5e74\uff082027\u5e74\uff09\u5206\u306b\u9069\u7528\u3055\u308c\u308b\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7279\u4f8b\u63aa\u7f6e\u306b\u3088\u308a\u6700\u4f4e\u4fdd\u969c\u984d\u306f74\u4e07\u5186\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u7d66\u4e0e\u5e74\u53ce220\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306f\u4e00\u5f8b74\u4e07\u5186\u3001\u5e74\u53ce850\u4e07\u5186\u8d85\u306f\u4e0a\u9650\u306e195\u4e07\u5186\u3067\u56fa\u5b9a\u3055\u308c\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u984d\uff08\u984d\u9762\uff09<\/th>\n<th>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f<\/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\uff08\u5b9a\u984d\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">220\u4e07\u5186\u8d85\u301c360\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 30% \uff0b 8\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">360\u4e07\u5186\u8d85\u301c660\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 20% \uff0b 44\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">660\u4e07\u5186\u8d85\u301c850\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 10% \uff0b 110\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>\u203b \u4ee4\u548c10\u5e74\uff082028\u5e74\uff09\u5206\u4ee5\u5f8c\u306f\u3001\u7279\u4f8b\u63aa\u7f6e\u306e\u5185\u5bb9\u304c\u898b\u76f4\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002\u4ee4\u548c8\u30fb9\u5e74\u5206\u306e\u7279\u4f8b\u306b\u3088\u308a\u6700\u4f4e\u4fdd\u969c\u984d\u306f74\u4e07\u5186\u3067\u3059\u304c\u3001\u4ee4\u548c7\u5e74\u5206\uff082025\u5e74\u5206\uff09\u306f65\u4e07\u5186\u3067\u3059\u3002\u9069\u7528\u5e74\u5206\u3092\u3054\u78ba\u8a8d\u306e\u4e0a\u3001\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u5e74\u53ce\u5225\u306b\u898b\u308b\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9f\u969b\u306e\u5e74\u53ce\u3092\u5f53\u3066\u306f\u3081\u305f\u969b\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u304c\u3044\u304f\u3089\u306b\u306a\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u304c\u304a\u304a\u3080\u306d\u3044\u304f\u3089\u306b\u306a\u308b\u306e\u304b\u3092\u5177\u4f53\u4f8b\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h4>\u5e74\u53ce400\u4e07\u5186\u306e\u5834\u5408<\/h4>\n<p>\u300c360\u4e07\u5186\u8d85\u301c660\u4e07\u5186\u4ee5\u4e0b\u300d\u306e\u533a\u5206\u306b\u8a72\u5f53\u3057\u3001\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b>4,000,000\u5186 \u00d7 20% \uff0b 44\u4e07\u5186 \uff1d 124\u4e07\u5186\uff08\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\uff09<\/b><\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\uff08\u8ab2\u7a0e\u306e\u57fa\u790e\u3068\u306a\u308b\u984d\uff09\u306f <b>400\u4e07\u5186 \u2212 124\u4e07\u5186 = 276\u4e07\u5186<\/b> \u3068\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4>\u5e74\u53ce250\u4e07\u5186\u306e\u5834\u5408<\/h4>\n<p>\u300c220\u4e07\u5186\u8d85\u301c360\u4e07\u5186\u4ee5\u4e0b\u300d\u306e\u533a\u5206\u306b\u8a72\u5f53\u3057\u3001\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b>2,500,000\u5186 \u00d7 30% \uff0b 8\u4e07\u5186 \uff1d 83\u4e07\u5186\uff08\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\uff09<\/b><\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\uff08\u8ab2\u7a0e\u306e\u57fa\u790e\u3068\u306a\u308b\u984d\uff09\u306f <b>250\u4e07\u5186 \u2212 83\u4e07\u5186 = 167\u4e07\u5186<\/b> \u3068\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u203b \u4ee4\u548c8\u30fb9\u5e74\u5206\u306e\u6700\u4f4e\u4fdd\u969c\u984d74\u4e07\u5186\u3092\u4e0a\u56de\u308b\u305f\u3081\u3001\u8a08\u7b97\u5f0f\u3069\u304a\u308a\u306e83\u4e07\u5186\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a\u306e\u624b\u7d9a\u304d<\/h2>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u52e4\u52d9\u5148\u3067\u884c\u308f\u308c\u308b\u5e74\u672b\u8abf\u6574\u3092\u901a\u3058\u3066\u81ea\u52d5\u7684\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u6b63\u78ba\u306a\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u66f8\u985e\u3078\u306e\u6b63\u3057\u3044\u8a18\u5165\u3084\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u305f\u78ba\u5b9a\u7533\u544a\u306e\u624b\u7d9a\u304d\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u4ee4\u548c7\u5e74\uff082025\u5e74\uff09\u5206\u30fb\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u5206\u304b\u3089\u306f\u69d8\u5f0f\u3084\u5224\u5b9a\u57fa\u6e96\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6700\u65b0\u306e\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u3044\u305f\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3067\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u624b\u9806<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u53cd\u6620\u3055\u305b\u3001\u6700\u7d42\u7684\u306a<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2690\/\" data-internallinksmanager029f6b8e52c=\"552\" title=\"\u5e74\u7a0e\u984d\">\u5e74\u7a0e\u984d<\/a>\u3092\u78ba\u5b9a\u3055\u305b\u308b\u305f\u3081\u306e\u5b9f\u52d9\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<h4>\u30b9\u30c6\u30c3\u30d71\uff1a\u5e74\u672b\u8abf\u6574\u3067\u306e\u66f8\u985e\u8a18\u5165<\/h4>\n<p>\u6bce\u5e7410\u6708\u301c11\u6708\u9803\u306b\u4f1a\u793e\u304b\u3089\u914d\u5e03\u3055\u308c\u308b\u300c\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u3001\u305d\u306e\u5e74\u306e\u7d66\u4e0e\u53ce\u5165\u306e\u898b\u7a4d\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u306f\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u5224\u5b9a\u57fa\u6e96\u304c\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5fc5\u305a\u6700\u65b0\u306e\u69d8\u5f0f\u3092\u4f7f\u7528\u3057\u3001\u88cf\u9762\u306e\u300c\u6240\u5f97\u7b97\u51fa\u8868\u300d\u3092\u53c2\u7167\u3057\u3066\u6b63\u78ba\u306a\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3092\u7b97\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>\u30b9\u30c6\u30c3\u30d72\uff1a\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306e\u9069\u7528\u5224\u5b9a\u3068\u7533\u544a<\/h4>\n<p>\u4ed5\u4e8b\u306b\u95a2\u9023\u3059\u308b\u81ea\u8179\u7d4c\u8cbb\uff08\u7279\u5b9a\u652f\u51fa\uff09\u304c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306e2\u5206\u306e1\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u305d\u306e\u8d85\u904e\u5206\u3092\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u901a\u52e4\u8cbb\u3001\u7814\u4fee\u8cbb\u3001\u8cc7\u683c\u53d6\u5f97\u8cbb\u3001\u56f3\u66f8\u8cbb\u3001\u8863\u670d\u8cbb\u306a\u3069\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u9069\u7528\u306b\u306f\u52e4\u52d9\u5148\u306b\u3088\u308b\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u6e96\u5099\u3092\u9032\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u30b9\u30c6\u30c3\u30d73\uff1a\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u3088\u308b\u6700\u7d42\u78ba\u8a8d<\/h4>\n<p>12\u6708\u30841\u6708\u306b\u4f1a\u793e\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u308b\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u300d\u3092\u78ba\u8a8d\u3057\u3001\u6b63\u3057\u304f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u652f\u6255\u91d1\u984d\uff08\u984d\u9762\u5e74\u53ce\uff09\u300d\u304b\u3089\u3001\u524d\u8ff0\u306e\u901f\u7b97\u8868\u306b\u57fa\u3065\u3044\u305f\u63a7\u9664\u984d\u3092\u5f15\u3044\u305f\u6570\u5b57\u304c\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u300d\u306e\u6b04\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u8a08\u7b97\u30df\u30b9\u3084\u6f0f\u308c\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n<h3>\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u9805\u76ee\u3068\u624b\u7d9a\u304d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306f\u3001\u4e00\u822c\u7684\u306a\u6982\u7b97\u7d4c\u8cbb\u3067\u3042\u308b\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3067\u306f\u8cc4\u3044\u304d\u308c\u306a\u3044\u591a\u984d\u306e\u4ed5\u4e8b\u4e0a\u306e\u652f\u51fa\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u5b9f\u8cbb\u3067\u306e\u63a7\u9664\u3092\u8a8d\u3081\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7fcc\u5e74\u306e2\u6708\u301c3\u6708\u306b\u7a0e\u52d9\u7f72\u3078\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u652f\u51fa\u306b\u306f\u3001\u8077\u52d9\u306b\u76f4\u63a5\u5fc5\u8981\u306a\u66f8\u7c4d\u306e\u8cfc\u5165\u8cbb\uff08\u56f3\u66f8\u8cbb\uff09\u3084\u3001\u8077\u5834\u3067\u306e\u7740\u7528\u304c\u5fc5\u9808\u3068\u306a\u308b\u8863\u670d\u306e\u8cfc\u5165\u8cbb\uff08\u8863\u670d\u8cbb\uff09\u3001\u3055\u3089\u306b\u306f\u5f97\u610f\u5148\u3068\u306e\u63a5\u5f85\u306b\u5fc5\u8981\u306a\u8cbb\u7528\uff08<a href=\"https:\/\/biz.moneyforward.com\/words\/1302\/\" data-internallinksmanager029f6b8e52c=\"455\" title=\"\u4ea4\u969b\u8cbb\">\u4ea4\u969b\u8cbb<\/a>\uff09\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u304c\u3001\u3044\u305a\u308c\u3082\u4f1a\u793e\u304c\u300c\u8077\u52d9\u9042\u884c\u306b\u5fc5\u8981\u300d\u3068\u8a3c\u660e\u3057\u305f\u3082\u306e\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5e74\u53ce\u5225\u306b\u78ba\u8a8d\u30fb\u8a08\u7b97\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u5e74\u53ce\u306b\u3088\u3063\u3066\u81ea\u52d5\u7684\u306b\u6c7a\u307e\u308a\u307e\u3059\u304c\u3001\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u5e74\u306e\u9014\u4e2d\u3067\u8ee2\u8077\u30fb\u9000\u8077\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u81ea\u5206\u3067\u6b63\u3057\u304f\u7533\u544a\u3057\u306a\u3044\u3068\u63a7\u9664\u304c\u9069\u5207\u306b\u9069\u7528\u3055\u308c\u306a\u3044\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u6b63\u3057\u3044\u7d0d\u7a0e\u3092\u884c\u3044\u3001\u640d\u3092\u3057\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u81ea\u8eab\u306e\u50cd\u304d\u65b9\u306b\u5408\u308f\u305b\u305f\u5b9f\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u526f\u696d\uff08\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\uff09\u3084\u4e2d\u9014\u9000\u8077\u6642\u306b\u304a\u3051\u308b\u5408\u7b97\u7cbe\u7b97\u306e\u30eb\u30fc\u30eb<\/h3>\n<p><span style=\"background-color: 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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<h2>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u7406\u89e3\u3057\u3001\u9069\u5207\u306a\u7d0d\u7a0e\u3092\u884c\u3044\u307e\u3057\u3087\u3046<\/h2>\n<p><span style=\"background-color: 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