{"id":79245,"date":"2024-11-22T11:29:35","date_gmt":"2024-11-22T02:29:35","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=79245"},"modified":"2026-09-15T17:02:02","modified_gmt":"2026-09-15T08:02:02","slug":"%e6%ba%90%e6%b3%89%e6%89%80%e5%be%97%e7%a8%8e%e3%81%8c0%e5%86%86%e3%81%ae%e6%89%80%e5%be%97%e7%a8%8e%e5%be%b4%e5%8f%8e%e9%ab%98%e8%a8%88%e7%ae%97%e6%9b%b8%e3%81%ae%e6%9b%b8%e3%81%8d%e6%96%b9%e3%81%af","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/79245\/","title":{"rendered":"\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u304c0\u5186\u306e\u5834\u5408\u306e\u66f8\u304d\u65b9\u306f\uff1f2026\u5e74\u6700\u65b0\u7248\uff5c\u63d0\u51fa\u7fa9\u52d9\u3084e-Tax\u7533\u544a\u624b\u9806\u3082\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>0\u5186\u3067\u3082\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u63d0\u51fa\u306f\u5fc5\u8981\uff1f<\/div>\n<p><strong>\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c0\u5186\u3067\u3082\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u306f\u3042\u308a\u3001\u672c\u7a0e\u6b04\u306b\u300c0\u300d\u3001\u5408\u8a08\u984d\u6b04\u306b\u300c\uffe50\u300d\u3068\u8a18\u5165\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u7d66\u4e0e\u304b\u3089\u793e\u4fdd\u63a7\u9664\u5f8c\u304c105,000\u5186\u672a\u6e80\u30670\u5186\u306b\u306a\u308b<\/li>\n<li>\u672a\u63d0\u51fa\u306f\u7a0e\u52d9\u7f72\u304b\u3089\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n<li>2026\u5e749\u6708\u306b\u7d0d\u4ed8\u66f8\u306e\u69d8\u5f0f\u5909\u66f4\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b<\/li>\n<\/ul>\n<p>Q. 0\u5186\u306e\u3068\u304d\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/p>\n<p>A. \u672c\u7a0e\u6b04\u306b\u300c0\u300d\u3001\u5408\u8a08\u984d\u6b04\u306b\u300c\uffe50\u300d\u3068\u8a18\u5165\u3057\u3001\u4ed6\u306e\u9805\u76ee\u306f\u901a\u5e38\u901a\u308a\u6b63\u78ba\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u30920\u5186\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u3001\u672c\u7a0e\u306e\u6b04\u306b\u300c0\u300d\u3068\u8a18\u5165\u3059\u308b\u3060\u3051\u3067\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u984d\u304c0\u5186\u306b\u306a\u308b\u4ed5\u7d44\u307f\u3084\u5177\u4f53\u4f8b\u3001\u66f8\u304d\u9593\u9055\u3048\u305f\u5834\u5408\u306e\u8a02\u6b63\u65b9\u6cd5\u30010\u5186\u3067\u3082\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u7406\u7531\u306b\u52a0\u3048\u3001e-Tax\u3067\u306e\u7533\u8acb\u624b\u9806\u30842026\u5e74\u306e\u5236\u5ea6\u6539\u6b63\u30dd\u30a4\u30f3\u30c8\u3082\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n    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0\u5186 \u66f8\u304d\u65b9 \u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d 0\u5186\u300d\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d 0\u5186 \u78ba\u5b9a\u7533\u544a\u5fc5\u8981\u304b\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\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>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u984d\u304c0\u5186\u306b\u306a\u308b\u5834\u5408\u3068\u306f\uff1f<\/h2>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u984d\u306f\u3001\u7d66\u4e0e\u6c34\u6e96\u3084\u5e74\u672b\u8abf\u6574\u306e\u7d50\u679c\u306b\u3088\u3063\u30660\u5186\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u306f\u6240\u5f97\u306e\u652f\u6255\u8005\u304c\u6240\u5f97\u7a0e\u3092\u5dee\u3057\u5f15\u3044\u3066\u56fd\u306b\u7d0d\u4ed8\u3059\u308b\u5236\u5ea6\u306e\u305f\u3081\u3001\u901a\u5e38\u306f\u300c\u6240\u5f97\u304c\u3042\u308b\uff1d\u7d0d\u4ed8\u984d\u304c\u767a\u751f\u3059\u308b\u300d\u3068\u8003\u3048\u3089\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u6761\u4ef6\u6b21\u7b2c\u3067\u306f\u7d0d\u4ed8\u984d\u304c\u751f\u3058\u306a\u3044\u30b1\u30fc\u30b9\u3082\u5b58\u5728\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u4ee3\u8868\u7684\u306a3\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u304c\u4e00\u5b9a\u4ee5\u4e0b<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u6708\u306e\u7d66\u4e0e\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c105,000\u5186\u672a\u6e80\u306e\u5834\u5408\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u984d\u306f0\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/span>\u3053\u306e105,000\u5186\u306e\u57fa\u6e96\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u6708\u984d\u8868\uff09\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u9084\u4ed8\u91d1\u304c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u3088\u308a\u591a\u3044<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u304c\u3001\u305d\u306e\u5e74\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u306e\u7dcf\u984d\u3088\u308a\u591a\u3044\u5834\u5408\u3082\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u984d\u306f0\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3068\u306f\u30011\u5e74\u9593\u306e\u7dcf\u6240\u5f97\u3068\u5404\u7a2e\u63a7\u9664\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3084\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\uff09\u3092\u3082\u3068\u306b\u3001\u5b9f\u969b\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u63a7\u9664\u5f8c\u306e\u7d0d\u7a0e\u984d\u304c\u5e74\u9593\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u4e0b\u56de\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u5dee\u984d\u304c\u9084\u4ed8\u91d1\u3068\u3057\u3066\u5f93\u696d\u54e1\u306b\u8fd4\u9084\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u5177\u4f53\u4f8b<\/strong><\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u5e74\u9593\u306e\u6e90\u6cc9\u5fb4\u53ce\u7dcf\u984d\uff1a30\u4e07\u5186<\/li>\n<li>\u5e74\u672b\u8abf\u6574\u5f8c\u306e\u5b9f\u969b\u306e\u7d0d\u7a0e\u984d\uff1a5\u4e07\u5186<\/li>\n<li>\u9084\u4ed8\u91d1\u984d\uff1a25\u4e07\u5186\uff0830\u4e07\u5186\uff0d5\u4e07\u5186\uff09<\/li>\n<\/ul>\n<\/div>\n<h3>\u5b9a\u984d\u6e1b\u7a0e\u306b\u3088\u308b\u6e1b\u7a0e\u63aa\u7f6e\u306e\u305f\u3081\uff082024\u5e74\u9650\u5b9a\u306e\u63aa\u7f6e\uff09<\/h3>\n<p>\u5b9a\u984d\u6e1b\u7a0e\u306f\u30012024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u5b9f\u65bd\u3055\u308c\u305f1\u5e74\u9650\u308a\u306e\u6642\u9650\u63aa\u7f6e\u3067\u30012025\u5e74\u4ee5\u964d\u306f\u540c\u69d8\u306e\u6e1b\u7a0e\u306f\u5b9f\u65bd\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u904e\u53bb\u306b\u7d0d\u4ed8\u984d\u304c0\u5186\u306b\u306a\u3063\u305f\u4e00\u56e0\u3068\u3057\u3066\u3001\u3053\u306e\u5236\u5ea6\u3092\u77e5\u3063\u3066\u304a\u304f\u3068\u904e\u53bb\u5206\u306e\u51e6\u7406\u3092\u78ba\u8a8d\u3059\u308b\u969b\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<p>\u5bfe\u8c61\u306f\u65e5\u672c\u5728\u4f4f\u306e2024\u5e74\u5206\u7d0d\u7a0e\u8005\u3067\u30012024\u5e74\u5206\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,805\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u306f2,000\u4e07\u5186\u4ee5\u4e0b\uff09\u306e\u4eba\u3067\u3057\u305f\u30021\u4eba\u3042\u305f\u308a40,000\u5186\uff08\u6240\u5f97\u7a0e30,000\u5186\u3001\u4f4f\u6c11\u7a0e10,000\u5186\uff09\u304c\u63a7\u9664\u3055\u308c\u3001\u591a\u304f\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u4e00\u6642\u7684\u306b0\u5186\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u306a\u304a\u30012025\u5e74\u5ea6\u306b\u306f\u4e00\u90e8\u5bfe\u8c61\u8005\u5411\u3051\u306b\u300c\u5b9a\u984d\u6e1b\u7a0e\u88dc\u8db3\u7d66\u4ed8\u91d1\uff08\u4e0d\u8db3\u984d\u7d66\u4ed8\uff09\u300d\u3068\u3044\u3046\u88dc\u586b\u7684\u306a\u7d66\u4ed8\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u304c\u3001\u3053\u308c\u306f\u6e1b\u7a0e\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u5bfe\u8c61\u3092\u9650\u5b9a\u3057\u305f\u63aa\u7f6e\u3067\u3059\u30022026\u5e748\u6708\u6642\u70b9\u3067\u3001\u540c\u69d8\u306e\u5e83\u7bc4\u306a\u6e1b\u7a0e\u306f\u5b9f\u65bd\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u4eca\u5f8c\u306e\u5b9f\u65bd\u3082\u672a\u5b9a\u3067\u3059\u3002<\/p>\n<h2>\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c0\u5186\u3067\u3082\u7a0e\u52d9\u7f72\u3078\u306e\u63d0\u51fa\u306f\u5fc5\u8981\uff1f<\/h2>\n<p><span style=\"background-color: 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style=\"width: 22.8%\">\n<col style=\"width: 77.2%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u30ea\u30b9\u30af\u306e\u7a2e\u985e<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u5185\u5bb9<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u78ba\u8a8d <\/td>\n<td style=\"text-align: left\">\u63d0\u51fa\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u554f\u3044\u5408\u308f\u305b\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u30ea\u30b9\u30af<\/td>\n<td style=\"text-align: left\">\u672a\u63d0\u51fa\u304c\u7d9a\u304f\u3068\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u6cd5\u4ee4\u9055\u53cd\u306e\u30ea\u30b9\u30af<\/td>\n<td style=\"text-align: left\">\u7d0d\u4ed8\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u9055\u53cd\u3068\u306a\u308a\u3001\u4f1a\u793e\u306e\u4fe1\u7528\u4f4e\u4e0b\u306b\u3064\u306a\u304c\u308b<\/td>\n<\/tr>\n<\/table>\n<p>\u3053\u308c\u3089\u306b\u52a0\u3048\u3001\u3001\u5185\u90e8\u7d71\u5236\u4e0a\u306e\u554f\u984c\u3068\u3057\u3066\u6307\u6458\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>0\u5186\u7533\u544a\u306e\u91cd\u8981\u6027<\/h3>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c0\u5186\u306e\u5834\u5408\u306b\u884c\u3046\u7d0d\u4ed8\u66f8\u306e\u63d0\u51fa\u306f\u300c0\u5186\u7533\u544a\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u30020\u5186\u7533\u544a\u3092\u6020\u308b\u3068\u3001\u5e74\u672b\u8abf\u6574\u3084\u4f1a\u793e\u306e\u4fe1\u7528\u9762\u3067\u3055\u307e\u3056\u307e\u306a\u652f\u969c\u304c\u751f\u3058\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>0\u5186\u3067\u3082\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u63d0\u51fa\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u5b9f\u7e3e\u3068\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u72b6\u6cc1\u3092\u7a0e\u52d9\u7f72\u3078\u9069\u5207\u306b\u5831\u544a\u3067\u304d\u307e\u3059\u3002\u7d0d\u4ed8\u7a0e\u984d\u304c\u306a\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u63d0\u51fa\u3092\u7701\u7565\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c0\u5186\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/h2>\n<p>\u4ee5\u4e0b\u3067\u306f\u7d0d\u4ed8\u66f8\uff08\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff09\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u7d0d\u4ed8\u66f8\u306f\u7a0e\u52d9\u7f72\u7a93\u53e3\u3084\u90f5\u9001\u3067\u306e\u53d6\u308a\u5bc4\u305b\u306e\u307b\u304b\u3001\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u57fa\u672c\u60c5\u5831<\/h3>\n<p>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09\u3068\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\uff08\u4e8b\u696d\u4e3b\uff09\u304c\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u304a\u3088\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u969b\u306b\u4f7f\u7528\u3059\u308b\u7d0d\u4ed8\u66f8\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-126059\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2024\/11\/doc-image-i0.png\" alt=\"\" \/><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/keisansho\/01.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09\u306e\u8a18\u8f09\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7d0d\u4ed8\u66f8\u306e\u7a2e\u985e<\/h3>\n<p>\u5bfe\u8c61\u6240\u5f97\u306b\u5fdc\u3058\u3066\u5168\u90e8\u30679\u7a2e\u985e\u3042\u308a\u3001\u4f7f\u7528\u983b\u5ea6\u304c\u9ad8\u3044\u306e\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u300d\u3068\u300c\u5831\u916c\u30fb\u6599\u91d1\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u300d\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 14.9%\">\n<col style=\"width: 85.1%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u9805\u76ee<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u5185\u5bb9<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u63d0\u51fa\u6642\u671f<\/td>\n<td style=\"text-align: left\">\u539f\u5247\u3068\u3057\u3066\u3001\u7d66\u4e0e\u306a\u3069\u3092\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u63d0\u51fa\u30fb\u7d0d\u4ed8<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u63d0\u51fa\u65b9\u6cd5<\/td>\n<td style=\"text-align: left\">\u91d1\u878d\u6a5f\u95a2\u3084\u7a0e\u52d9\u7f72\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3001\u307e\u305f\u306fe-Tax\u306b\u3088\u308b\u30aa\u30f3\u30e9\u30a4\u30f3\u63d0\u51fa\u30fb\u7d0d\u4ed8<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u8a18\u8f09\u5185\u5bb9<\/td>\n<td style=\"text-align: left\">\u652f\u6255\u5e74\u6708\u3001\u4eba\u54e1\u3001\u652f\u6255\u91d1\u984d\u3001\u7a0e\u984d\u306a\u3069\u3092\u8a18\u5165<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7d0d\u671f\u306e\u7279\u4f8b<\/td>\n<td style=\"text-align: left\">\u5f93\u696d\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u5834\u5408\u3001\u5e742\u56de\u306e\u7d0d\u4ed8\u306b\u307e\u3068\u3081\u3089\u308c\u308b\u7279\u4f8b\u3042\u308a<\/td>\n<\/tr>\n<\/table>\n<h3>0\u5186\u306e\u5834\u5408\u306e\u8a18\u5165\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u30920\u5186\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u306e\u8981\u70b9\u306f\u3001\u672c\u7a0e\u6b04\u306b\u300c0\u300d\u3001\u5408\u8a08\u984d\u6b04\u306b\u300c\uffe50\u300d\u3068\u8a18\u5165\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/strong><\/span>\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3059\u308b\u8a18\u8f09\u8981\u9818\u3092\u3082\u3068\u306b\u3001\u4e3b\u306a\u8a18\u5165\u9805\u76ee\u3092\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-126060\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2024\/11\/doc-image-i1.png\" alt=\"\" \/><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/keisansho\/01.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09\u306e\u8a18\u8f09\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<table>\n<colgroup>\n<col style=\"width: 24.0%\">\n<col style=\"width: 76.0%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u9805\u76ee<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u8a18\u5165\u5185\u5bb9<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u5e74\u5ea6<\/td>\n<td style=\"text-align: left\">\u4f1a\u8a08\u5e74\u5ea6\uff084\u67081\u65e5\uff5e\u7fcc\u5e743\u670831\u65e5\uff09\u3092\u5143\u53f7\u5e74\u306e\u4e0b2\u6841\u3067\u8a18\u5165\u3002\u4f8b\uff1a\u4ee4\u548c8\u5e74\u5ea6\u5206\u306f\u300c08\u300d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7a0e\u52d9\u7f72\u540d<\/td>\n<td style=\"text-align: left\">\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u540d\u3092\u8a18\u5165\uff08\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u305f\u7d0d\u4ed8\u66f8\u306b\u306f\u5370\u5b57\u6e08\u307f\u306e\u5834\u5408\u3042\u308a\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u6574\u7406\u756a\u53f7<\/td>\n<td style=\"text-align: left\">\u7a0e\u52d9\u7f72\u304b\u3089\u901a\u77e5\u3055\u308c\u308b\u7d0d\u7a0e\u8005\u756a\u53f7\u3002\u5370\u5b57\u6e08\u307f\u306e\u7d0d\u4ed8\u66f8\u306b\u306f\u8a18\u5165\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u4ff8\u7d66\u30fb\u7d66\u4e0e\u306a\u3069<\/td>\n<td style=\"text-align: left\">\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u5e74\u6708\u65e5\u3092\u8a18\u5165<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u4eba\u54e1<\/td>\n<td style=\"text-align: left\">\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u5168\u54e1\uff08\u5f79\u8077\u30fb\u96c7\u7528\u5f62\u614b\u3092\u554f\u308f\u305a\uff09\u306e\u4eba\u6570\u3092\u8a18\u5165<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u652f\u7d66\u984d<\/td>\n<td style=\"text-align: left\">\u652f\u6255\u3063\u305f\u7d66\u4e0e\u306a\u3069\u306e\u8ab2\u7a0e\u524d\u30fb\u63a7\u9664\u524d\u306e\u7dcf\u984d\u3092\u8a18\u5165<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7a0e\u984d<\/td>\n<td style=\"text-align: left\">\u9810\u304b\u3063\u3066\u3044\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7dcf\u984d\u3092\u8a18\u5165<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u8d85\u904e\u7a0e\u984d<\/td>\n<td style=\"text-align: left\">\u5e74\u672b\u8abf\u6574\u3067\u6255\u3044\u3059\u304e\u3066\u3044\u305f\u5834\u5408\u306e\u8d85\u904e\u7a0e\u984d\u3092\u8a18\u5165<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u672c\u7a0e<\/td>\n<td style=\"text-align: left\">\u7d0d\u4ed8\u3059\u3079\u304d\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u304b\u3089\u8d85\u904e\u7a0e\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3092\u8a18\u5165\u3002\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u300c0\u300d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u5408\u8a08\u984d<\/td>\n<td style=\"text-align: left\">0\u5186\u7533\u544a\u306e\u5834\u5408\u306f\u300c\uffe50\u300d\u3068\u8a18\u5165<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7d0d\u4ed8\u306e\u76ee\u7684<\/td>\n<td style=\"text-align: left\">\u652f\u6255\u5e74\u6708\u65e5\u306e\u5e74\u6708\u3092\u8a18\u5165<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u5fb4\u53ce\u7fa9\u52d9\u8005<\/td>\n<td style=\"text-align: left\">\u63d0\u51fa\u4e8b\u696d\u6240\u306e\u4f4f\u6240\u30fb\u540d\u79f0\u30fb\u96fb\u8a71\u756a\u53f7\u306a\u3069\u3092\u8a18\u5165<\/td>\n<\/tr>\n<\/table>\n<p>\u300c\u672c\u7a0e\u300d\u306e\u6b04\u306b\u306f\u5fc5\u305a\u300c0\u300d\u3068\u8a18\u5165\u3057\u3001\u305d\u306e\u4ed6\u306e\u6b04\u306f\u901a\u5e38\u306e\u7d0d\u4ed8\u66f8\u3068\u540c\u69d8\u306b\u6b63\u78ba\u306a\u5185\u5bb9\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u4e0d\u660e\u70b9\u304c\u3042\u308b\u5834\u5408\u306f\u6240\u8f44\u7a0e\u52d9\u7f72\u3078\u554f\u3044\u5408\u308f\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8a18\u5165\u6642\u306e\u6ce8\u610f\u70b9<\/h3>\n<p>\u7d0d\u4ed8\u66f8\u30920\u5186\u3067\u63d0\u51fa\u3059\u308b\u969b\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u5408\u8a08\u984d\u6b04\u306b\u306f\u300c\uffe5\u300d\u30de\u30fc\u30af\u3092\u3064\u3051\u3066\u300c\uffe50\u300d\u3068\u8a18\u5165\u3059\u308b<\/li>\n<li>\u300c\u5e74\u5ea6\u300d\u6b04\u306f\u4f1a\u8a08\u5e74\u5ea6\uff084\u67081\u65e5\uff5e\u7fcc\u5e743\u670831\u65e5\uff09\u3067\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b<\/li>\n<li>\u300c\u672c\u7a0e\u300d\u6b04\u306b\u306f\u5fc5\u305a\u300c0\u300d\u3068\u8a18\u5165\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<h3>2026\u5e749\u6708\u304b\u3089\u306e\u69d8\u5f0f\u5909\u66f4\u306b\u3082\u6ce8\u610f<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u56fd\u7a0e\u5e81\u306f\u4ee4\u548c8\u5e74\uff082026\u5e74\uff099\u670824\u65e5\u306b\u3001\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09\u306e\u69d8\u5f0f\u3092\u5909\u66f4\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/strong><\/span>\u65e2\u5b58\u306e\u8a18\u5165\u30eb\u30fc\u30eb\u306b\u52a0\u3048\u3066\u3001\u5909\u66f4\u70b9\u3092\u4e8b\u524d\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e3b\u306a\u5909\u66f4\u70b9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u300c\u6574\u7406\u756a\u53f7\u300d\u6b04\u304c\u300c\u304a\u554f\u3044\u5408\u308f\u305b\u756a\u53f7\uff0813\u6841\uff09\u300d\u306b\u5909\u66f4\u3055\u308c\u308b<\/li>\n<li>\u7528\u7d19\u30b5\u30a4\u30ba\u304cA4\u30b5\u30a4\u30ba\u5358\u7968\u5f0f\u306b\u5909\u66f4\u3055\u308c\u308b<\/li>\n<li>\u300c\u7d0d\u671f\u7b49\u306e\u533a\u5206\u300d\u6b04\u306b\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u53ca\u3073\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e\u300d\u306e\u8a18\u8f09\u304c\u8ffd\u52a0\u3055\u308c\u308b\uff08\u4ee4\u548c8\u5e7412\u6708\u4ee5\u524d\u5206\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306b\u306f\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u307e\u306a\u3044\u305f\u3081\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u300d\u3068\u8aad\u307f\u66ff\u3048\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u73fe\u884c\u69d8\u5f0f\uff08\u6574\u7406\u756a\u53f7\u6b04\u304c\u3042\u308b\u8907\u5199\u5f0f\uff09\u306e\u7d0d\u4ed8\u66f8\u3082\u3001\u7d4c\u904e\u63aa\u7f6e\u3068\u3057\u3066\u4e00\u5b9a\u671f\u9593\u306f\u4f7f\u7528\u3067\u304d\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002\u6700\u65b0\u306e\u69d8\u5f0f\u3084\u9069\u7528\u6642\u671f\u306f\u56fd\u7a0e\u5e81\u306e\u516c\u8868\u60c5\u5831\u3067\u968f\u6642\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/keisansho\/01.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09\u306e\u8a18\u8f09\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u66f8\u304d\u9593\u9055\u3048\u305f\u3068\u304d\u306e\u8a02\u6b63\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u624b\u66f8\u304d\u3059\u308b\u5834\u5408\u3001\u6ce8\u610f\u3057\u3066\u3044\u3066\u3082\u66f8\u304d\u9593\u9055\u3048\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u8a02\u6b63\u65b9\u6cd5\u306f\u3001\u63d0\u51fa\u524d\u304b\u63d0\u51fa\u5f8c\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u63d0\u51fa\u524d\u306e\u8a02\u6b63\u65b9\u6cd5<\/h3>\n<p>\u63d0\u51fa\u524d\u306b\u66f8\u304d\u9593\u9055\u3044\u306b\u6c17\u3065\u3044\u305f\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u65b0\u3057\u3044\u7d0d\u4ed8\u66f8\u306b\u66f8\u304d\u76f4\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li><span style=\"background-color: #ffff99\"><strong>\u91d1\u984d\u3092\u66f8\u304d\u9593\u9055\u3048\u305f\u5834\u5408\u306f\u8a02\u6b63\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u65b0\u3057\u3044\u7d0d\u4ed8\u66f8\u3078\u66f8\u304d\u76f4\u3059<\/strong><\/span><\/li>\n<li>\u91d1\u984d\u4ee5\u5916\u306e\u9805\u76ee\u306f\u3001\u66f8\u304d\u9593\u9055\u3048\u305f\u90e8\u5206\u306b\u4e8c\u91cd\u7dda\u3092\u5f15\u304d\u3001\u6b63\u3057\u3044\u5185\u5bb9\u3092\u6a2a\u306b\u8a18\u5165\u3059\u308b\u3053\u3068\u3067\u8a02\u6b63\u53ef\u80fd<\/li>\n<li>\u4e8c\u91cd\u7dda\u3067\u306e\u8a02\u6b63\u306b\u8a02\u6b63\u5370\u306f\u4e0d\u8981<\/li>\n<li>\u4fee\u6b63\u30c6\u30fc\u30d7\u306f\u4f7f\u7528\u4e0d\u53ef<\/li>\n<\/ul>\n<\/div>\n<p>\u91d1\u984d\u90e8\u5206\u306f\u4e8c\u91cd\u7dda\u3092\u5f15\u3044\u3066\u3082\u8a02\u6b63\u3067\u304d\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u63d0\u51fa\u5f8c\u306e\u8a02\u6b63\u624b\u7d9a\u304d<\/h3>\n<p>\u63d0\u51fa\u5f8c\u306b\u66f8\u304d\u9593\u9055\u3044\u306b\u6c17\u3065\u3044\u305f\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u6307\u793a\u306b\u5f93\u3063\u3066\u4fee\u6b63\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u66f8\u304d\u9593\u9055\u3044\u306b\u6c17\u3065\u3044\u305f\u6642\u70b9\u3067\u6240\u8f44\u7a0e\u52d9\u7f72\u3078\u9023\u7d61\u3059\u308b<\/li>\n<li>\u7a0e\u52d9\u7f72\u306e\u6307\u793a\u306b\u5f93\u3044\u3001\u4fee\u6b63\u3057\u305f\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u518d\u63d0\u51fa\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u518d\u63d0\u51fa\u306e\u969b\u306f\u3001\u4ee5\u4e0b\u306e\u6dfb\u4ed8\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u8aa4\u3063\u3066\u63d0\u51fa\u3057\u305f\u7d0d\u4ed8\u66f8\u306e\u5199\u3057\u3084\u3001\u8aa4\u308a\u3092\u8a3c\u660e\u3059\u308b\u5e33\u7c3f\u66f8\u985e\u306e\u5199\u3057<\/li>\n<li>\u8aa4\u308a\u306e\u5185\u5bb9\u3068\u8a02\u6b63\u7406\u7531\u3092\u8a18\u8f09\u3057\u305f\u8aac\u660e\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u63d0\u51fa\u5f8c\u306e\u4fee\u6b63\u30fb\u518d\u63d0\u51fa\u306f\u4eba\u54e1\u3084\u30b3\u30b9\u30c8\u306e\u8ca0\u62c5\u304c\u5927\u304d\u3044\u305f\u3081\u3001\u63d0\u51fa\u524d\u306b\u8907\u6570\u4eba\u3067\u30c1\u30a7\u30c3\u30af\u3059\u308b\u4f53\u5236\u3092\u6574\u3048\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u63d0\u51fa\u5f8c\u306b\u8aa4\u308a\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u306f\u3001\u8aa4\u308a\u306e\u5185\u5bb9\u3084\u7d0d\u4ed8\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u5fc5\u8981\u306a\u5bfe\u5fdc\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305a\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u78ba\u8a8d\u3057\u3001\u8a02\u6b63\u3057\u305f\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u63d0\u51fa\u3084\u3001\u8aa4\u7d0d\u984d\u306e\u9084\u4ed8\u30fb\u5145\u5f53\u306a\u3069\u3001\u6848\u5185\u3055\u308c\u305f\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3068\u305d\u306e\u5bfe\u51e6\u6cd5<\/h3>\n<p>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u8a18\u5165\u3067\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u5178\u578b\u7684\u306a\u9593\u9055\u3044\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\u3002\u4e8b\u524d\u306b\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u3092\u6574\u3048\u308b\u3053\u3068\u3067\u3001\u591a\u304f\u306e\u30df\u30b9\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 21.1%\">\n<col style=\"width: 78.9%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u3088\u304f\u3042\u308b\u9593\u9055\u3044<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u5bfe\u51e6\u6cd5<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u8a18\u5165\u6f0f\u308c<\/td>\n<td style=\"text-align: left\">\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306e\u6d3b\u7528\u3001\u8907\u6570\u4eba\u3067\u306e\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u306e\u69cb\u7bc9<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u91d1\u984d\u306e\u8a08\u7b97\u30df\u30b9<\/td>\n<td style=\"text-align: left\">\u8907\u6570\u56de\u30fb\u8907\u6570\u4eba\u3067\u306e\u8a08\u7b97\u7d50\u679c\u30c1\u30a7\u30c3\u30af\u3001\u7d66\u4e0e\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u306e\u6d3b\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u5408\u8a08\u984d\u306e\u8aa4\u8a18\u8f09<\/td>\n<td style=\"text-align: left\">\u63d0\u51fa\u524d\u3067\u3082\u91d1\u984d\u306e\u8a02\u6b63\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u8907\u6570\u4eba\u3067\u306e\u614e\u91cd\u306a\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3046<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u6587\u5b57\u306e\u5224\u8aad\u304c\u56f0\u96e3<\/td>\n<td style=\"text-align: left\">\u9ed2\u306e\u30dc\u30fc\u30eb\u30da\u30f3\u3092\u4f7f\u7528\u3057\u3001\u67a0\u5185\u306b\u53ce\u307e\u308b\u3088\u3046\u4e01\u5be7\u306b\u8a18\u5165\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7d0d\u4ed8\u671f\u9650\u306e\u8aa4\u8a8d<\/td>\n<td style=\"text-align: left\">\u671f\u9650\u3092\u8907\u6570\u4eba\u3067\u5171\u6709\u3057\u3001\u30ea\u30de\u30a4\u30f3\u30c0\u30fc\u3084\u30ab\u30ec\u30f3\u30c0\u30fc\u3067\u8996\u899a\u7684\u306b\u7ba1\u7406\u3059\u308b<\/td>\n<\/tr>\n<\/table>\n<h2>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u5165\u624b\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306f\u3001\u7a0e\u52d9\u7f72\u7a93\u53e3\u30fb\u30aa\u30f3\u30e9\u30a4\u30f3\u30fb\u90f5\u9001\u306e3\u3064\u306e\u65b9\u6cd5\u3067\u5165\u624b\u3067\u304d\u307e\u3059\u3002\u7528\u9014\u3084\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u4f7f\u3044\u5206\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7a0e\u52d9\u7f72\u7a93\u53e3\u3067\u306e\u5165\u624b<\/h3>\n<p>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306f\u3001\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u7f72\u7a93\u53e3\u3067\u76f4\u63a5\u5165\u624b\u3067\u304d\u307e\u3059\u3002\u7a93\u53e3\u3067\u306f\u3001\u5fc5\u8981\u306a\u69d8\u5f0f\u3068\u679a\u6570\u3092\u4f1d\u3048\u3001\u4e8b\u696d\u6240\u306e\u6240\u5728\u5730\u3084\u6cd5\u4eba\u756a\u53f7\u306a\u3069\u306e\u57fa\u672c\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u305d\u306e\u5834\u3067\u4e0d\u660e\u70b9\u3092\u78ba\u8a8d\u3067\u304d\u308b\u70b9\u304c\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u304c\u3001\u7a0e\u52d9\u7f72\u306e\u958b\u5e81\u6642\u9593\u5185\u306b\u51fa\u5411\u304f\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u6642\u9593\u7684\u5236\u7d04\u304c\u3042\u308b\u5834\u5408\u306f\u4ed6\u306e\u65b9\u6cd5\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/h3>\n<p>\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u300c\u69d8\u5f0f\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u300d\u30da\u30fc\u30b8\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3001\u5fc5\u8981\u306a\u9805\u76ee\uff08\u7d66\u4e0e\u6240\u5f97\u3001\u5831\u916c\u30fb\u6599\u91d1\u306a\u3069\uff09\u306b\u5bfe\u5fdc\u3057\u305f\u66f8\u5f0f\u3092\u9078\u629e\u3057\u307e\u3059\u3002\u5370\u5237\u3059\u308b\u5834\u5408\u306f\u3001A4\u30b5\u30a4\u30ba\u306e\u666e\u901a\u7d19\u306b\u539f\u5bf8\u5927\u3067\u5370\u5237\u3059\u308b\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u90f5\u9001\u3067\u306e\u8acb\u6c42\u65b9\u6cd5<\/h3>\n<p>\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u96fb\u8a71\u3067\u9023\u7d61\u3057\u3001\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u90f5\u9001\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u4e8b\u696d\u6240\u540d\u30fb\u6240\u5728\u5730\u30fb\u6cd5\u4eba\u756a\u53f7\u30fb\u5fc5\u8981\u306a\u69d8\u5f0f\u3068\u679a\u6570\u3092\u4f1d\u3048\u3001\u8fd4\u4fe1\u7528\u5c01\u7b52\uff08\u5207\u624b\u3092\u8cbc\u308a\u3001\u8fd4\u9001\u5148\u4f4f\u6240\u3092\u660e\u8a18\uff09\u3092\u540c\u5c01\u3057\u307e\u3059\u3002\u5c4a\u304f\u307e\u3067\u306b\u6570\u65e5\u304b\u304b\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u671f\u9650\u306b\u4f59\u88d5\u3092\u6301\u3063\u3066\u8acb\u6c42\u3057\u307e\u3057\u3087\u3046\u3002\u66f8\u304d\u9593\u9055\u3044\u306b\u5099\u3048\u3001\u4e88\u5099\u3068\u3057\u30662\uff5e3\u679a\u591a\u3081\u306b\u3082\u3089\u3063\u3066\u304a\u304f\u306e\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h2>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306fe-Tax\u3067\u3082\u7533\u544a\u3067\u304d\u308b\uff1f<\/h2>\n<p>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306f\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u306ee-Tax\uff08\u56fd\u7a0e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\uff09\u3067\u3082\u7533\u544a\u3067\u304d\u307e\u3059\u3002\u7a93\u53e3\u3084\u90f5\u9001\u306b\u6bd4\u3079\u3066\u624b\u9593\u3092\u6e1b\u3089\u305b\u308b\u70b9\u304c\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<h3>e-Tax\u5229\u7528\u306e\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>e-Tax\u7533\u544a\u306e\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u63d0\u51fa\u306e\u52b9\u7387\u5316\u3068\u8a18\u5165\u30df\u30b9\u306e\u8efd\u6e1b\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u74b0\u5883\u304c\u3042\u308c\u3070\u81ea\u5b85\u3084\u4e8b\u52d9\u6240\u304b\u3089\u7533\u544a\u3067\u304d\u3001\u7a0e\u52d9\u7f72\u3078\u306e\u8a2a\u554f\u3084\u90f5\u9001\u306e\u624b\u9593\u304c\u7701\u3051\u308b<\/li>\n<li>\u63a7\u9664\u8a3c\u660e\u66f8\u306a\u3069\u306e\u6dfb\u4ed8\u66f8\u985e\u63d0\u51fa\u3092\u7701\u7565\u3067\u304d\u308b\uff08\u66f8\u985e\u81ea\u4f53\u306f5\u5e74\u9593\u4fdd\u7ba1\u304c\u5fc5\u8981\uff09<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u671f\u9593\u5185\u3067\u3042\u308c\u3070\u3001\u65b0\u898f\u30c7\u30fc\u30bf\u306e\u9001\u4fe1\u306e\u307f\u3067\u8a02\u6b63\u7533\u544a\u304c\u5bb9\u6613\u306b\u3067\u304d\u308b<\/li>\n<li>\u96fb\u5b50\u7533\u544a\u30b7\u30b9\u30c6\u30e0\u306e\u6d3b\u7528\u306b\u3088\u308a\u3001\u624b\u66f8\u304d\u306b\u3088\u308b\u8a18\u5165\u30df\u30b9\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3067\u304d\u308b<\/li>\n<li>\u7533\u544a\u30c7\u30fc\u30bf\u304c\u96fb\u5b50\u7684\u306b\u4fdd\u5b58\u3055\u308c\u3001\u904e\u53bb\u306e\u7533\u544a\u5185\u5bb9\u306e\u78ba\u8a8d\u30fb\u7ba1\u7406\u304c\u3057\u3084\u3059\u3044<\/li>\n<\/ul>\n<\/div>\n<h3>e-Tax\u3067\u306e\u7533\u544a\u624b\u9806<\/h3>\n<p>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306ee-Tax\u3067\u306e\u7533\u544a\u306f\u3001\u4ee5\u4e0b\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u9032\u3081\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li><strong>e-Tax\u30bd\u30d5\u30c8\uff08Web\u7248\uff09\u306b\u30ed\u30b0\u30a4\u30f3\u3059\u308b<\/strong>\uff1a\u30e1\u30a4\u30f3\u30e1\u30cb\u30e5\u30fc\u304b\u3089\u300c\u7533\u544a\u30fb\u7533\u8acb\u30fb\u7d0d\u7a0e\u300d\u2192\u300c\u65b0\u898f\u4f5c\u6210\u300d\u3092\u9078\u629e<\/li>\n<li><strong>\u624b\u7d9a\u304d\u306e\u9078\u629e\u3068\u63d0\u51fa\u5148\u7a0e\u52d9\u7f72\u306e\u78ba\u8a8d<\/strong>\uff1a\u300c\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u4e00\u822c\uff09\u300d\u3092\u9078\u629e\u3057\u3001\u63d0\u51fa\u5148\u7a0e\u52d9\u7f72\u3092\u78ba\u8a8d\u3057\u3066\u300c\u6b21\u3078\u300d\u3092\u30af\u30ea\u30c3\u30af<\/li>\n<li><strong>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u4f5c\u6210<\/strong>\uff1a\u300c\u7533\u544a\u66f8\u7b49\u306e\u4f5c\u6210\u300d\u753b\u9762\u3067\u7d0d\u671f\u306e\u533a\u5206\u3001\u652f\u6255\u5e74\u6708\u65e5\u3001\u4eba\u54e1\u3001\u652f\u7d66\u984d\u3001\u7a0e\u984d\u306a\u3069\u3092\u5165\u529b<\/li>\n<li><strong>\u5165\u529b\u5185\u5bb9\u306e\u78ba\u8a8d\u3068\u9001\u4fe1<\/strong>\uff1a\u5165\u529b\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3001\u300c\u53d7\u4ed8\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u9001\u4fe1\u300d\u753b\u9762\u3067\u9001\u4fe1\u3092\u30af\u30ea\u30c3\u30af<\/li>\n<li><strong>\u53d7\u4fe1\u901a\u77e5\u306e\u78ba\u8a8d<\/strong>\uff1a\u300c\u5373\u6642\u901a\u77e5\u306e\u78ba\u8a8d\u300d\u753b\u9762\u304b\u3089\u300c\u53d7\u4fe1\u901a\u77e5\uff08\u7d0d\u4ed8\u533a\u5206\u756a\u53f7\u901a\u77e5\uff09\u300d\u3092\u78ba\u8a8d<\/li>\n<li><strong>\u7d0d\u4ed8\u624b\u7d9a\u304d<\/strong>\uff1a\u53d7\u4fe1\u901a\u77e5\u306b\u8868\u793a\u3055\u308c\u308b\u65b9\u6cd5\uff08\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3084ATM\u306a\u3069\uff09\u3067\u7d0d\u4ed8<\/li>\n<li><strong>\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u306e\u5229\u7528\uff08\u30aa\u30d7\u30b7\u30e7\u30f3\uff09<\/strong>\uff1a\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u51fa\u3092\u3059\u308c\u3070\u3001\u53e3\u5ea7\u632f\u66ff\u306b\u3088\u308b\u7d0d\u4ed8\u3082\u53ef\u80fd<\/li>\n<\/ol>\n<\/div>\n<p>\u57fa\u672c\u7684\u306b\u306fe-Tax\u306e\u753b\u9762\u6848\u5185\u306b\u6cbf\u3063\u3066\u5165\u529b\u3092\u9032\u3081\u308c\u3070\u3001\u7533\u544a\u306f\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/p>\n<h3>e-Tax\u5229\u7528\u6642\u306e\u6ce8\u610f\u70b9<\/h3>\n<p>e-Tax\u306e\u5229\u7528\u53ef\u80fd\u6642\u9593\u306f\u3001\u4ee4\u548c6\u5e74\uff082024\u5e74\uff094\u6708\u4ee5\u964d\u306b\u5927\u304d\u304f\u62e1\u5927\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5f93\u6765\u306f\u901a\u5e38\u671f\u306e\u571f\u65e5\u6df1\u591c\u5e2f\u304c\u5229\u7528\u4e0d\u53ef\u3067\u3057\u305f\u304c\u3001\u73fe\u5728\u306f\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u6642\u9593\u3092\u9664\u304d\u3001\u539f\u5247\u3068\u3057\u3066\u5e74\u9593\u3092\u901a\u3058\u306624\u6642\u9593\u30fb\u571f\u65e5\u795d\u65e5\u3082\u5229\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 28.3%\">\n<col style=\"width: 71.7%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u671f\u9593<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u5229\u7528\u53ef\u80fd\u6642\u9593<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u78ba\u5b9a\u7533\u544a\u671f\u9593\u4e2d<\/td>\n<td style=\"text-align: left\">24\u6642\u9593\u5229\u7528\u53ef\u80fd\uff08\u6bce\u9031\u6708\u66dc0\u6642\uff5e8\u664230\u5206\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u6642\u9593\u306a\u3069\u3092\u9664\u304f\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u901a\u5e38\u671f\uff08\u4ee4\u548c6\u5e744\u6708\u4ee5\u964d\uff09<\/td>\n<td style=\"text-align: left\">\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u6642\u9593\u3092\u9664\u304d\u539f\u524724\u6642\u9593\u5229\u7528\u53ef\u80fd\uff08\u571f\u65e5\u795d\u65e5\u3082\u542b\u3080\uff09<\/td>\n<\/tr>\n<\/table>\n<p>\u5177\u4f53\u7684\u306a\u7a3c\u50cd\u65e5\u3084\u7d42\u65e5\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u65e5\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u300ce-Tax\u306e\u5229\u7528\u53ef\u80fd\u6642\u9593\u300d\u30ab\u30ec\u30f3\u30c0\u30fc\u3067\u65e5\u5225\u306b\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u9001\u4fe1\u5b8c\u4e86\u5f8c\u306b\u8868\u793a\u3055\u308c\u308b\u300c\u5373\u6642\u901a\u77e5\u300d\u306f\u518d\u8868\u793a\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5370\u5237\u307e\u305f\u306f\u4fdd\u5b58\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u306b\u304a\u77e5\u3089\u305b\u304c\u5c4a\u304f\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u5b9a\u671f\u7684\u306a\u78ba\u8a8d\u3082\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.e-tax.nta.go.jp\/info_center\/index.htm\" target=\"_blank\" rel=\"noopener\">e-Tax\u306e\u5229\u7528\u53ef\u80fd\u6642\u9593\uff5c\u56fd\u7a0e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0(e-Tax)<\/a><\/p>\n<h2>\u901a\u52e4\u624b\u5f53\u306f\u975e\u8ab2\u7a0e\uff1f<\/h2>\n<p>\u901a\u52e4\u624b\u5f53\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u300c\u30de\u30a4\u30ab\u30fc\u30fb\u81ea\u8ee2\u8eca\u901a\u52e4\u8005\u306e\u901a\u52e4\u624b\u5f53\u300d\u306e\u57fa\u6e96\u306b\u57fa\u3065\u304d\u3001\u4e00\u5b9a\u9650\u5ea6\u984d\u307e\u3067\u306f\u975e\u8ab2\u7a0e\u3067\u3059\u3002\u96fb\u8eca\u30fb\u30d0\u30b9\u306a\u3069\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u5229\u7528\u8005\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u6708\u984d15\u4e07\u5186\u3067\u5909\u66f4\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u4ea4\u901a\u7528\u5177\uff08\u30de\u30a4\u30ab\u30fc\u30fb\u81ea\u8ee2\u8eca\uff09\u901a\u52e4\u8005\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d<\/h3>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u30de\u30a4\u30ab\u30fc\u3084\u81ea\u8ee2\u8eca\u306a\u3069\u306e\u4ea4\u901a\u7528\u5177\u3092\u4f7f\u7528\u3059\u308b\u901a\u52e4\u8005\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u3001\u4ee4\u548c8\u5e74\uff082026\u5e74\uff094\u67081\u65e5\u304b\u3089\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u7247\u905365km\u4ee5\u4e0a\u306e\u533a\u5206\u304c\u65b0\u305f\u306b4\u6bb5\u968e\u306b\u7d30\u5206\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-126061\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2024\/11\/doc-image-i2.png\" alt=\"\" \/><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026tsukin\/index.htm\" target=\"_blank\" rel=\"noopener\">\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u3053\u306e\u6539\u6b63\u306f\u3001\u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u901a\u52e4\u624b\u5f53\uff08\u540c\u65e5\u524d\u306b\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u901a\u52e4\u624b\u5f53\u306e\u5dee\u984d\u3068\u3057\u3066\u8ffd\u52a0\u652f\u7d66\u3059\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u99d0\u8eca\u5834\u4ee3\u306e\u975e\u8ab2\u7a0e\u52a0\u7b97<\/h3>\n<p>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u99d0\u8eca\u5834\u7b49\u3092\u5229\u7528\u3057\u3001\u305d\u306e\u6599\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u304c\u5e38\u4f8b\u3068\u306a\u3063\u3066\u3044\u308b\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u8ddd\u96e2\u533a\u5206\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306b\u99d0\u8eca\u5834\u6599\u91d1\u76f8\u5f53\u984d\uff08\u4e0a\u96505,000\u5186\uff09\u3092\u52a0\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u99d0\u8eca\u5834\u7b49\u306f\u3001\u52e4\u52d9\u5834\u6240\u3084\u5229\u7528\u3059\u308b\u99c5\u30fb\u505c\u7559\u6240\u306a\u3069\u306e\u5468\u8fba\u306b\u3042\u308b\u3082\u306e\u306b\u9650\u3089\u308c\u3001\u81ea\u5b85\u6577\u5730\u5185\u3084\u81ea\u5b85\u4ed8\u8fd1\u306e\u99d0\u8eca\u5834\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002\u307e\u305f\u3001\u901a\u52e4\u8ddd\u96e2\u304c\u7247\u90532km\u672a\u6e80\u3067\u5168\u984d\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3044\u308b\u4eba\u306f\u3001\u3053\u306e\u52a0\u7b97\u3082\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026tsukin\/index.htm\" target=\"_blank\" rel=\"noopener\">\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u5236\u5ea6\u3068\u306f\uff1f<\/h2>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u5236\u5ea6\u3068\u306f\u3001\u7d66\u4e0e\u3092\u652f\u6255\u3046\u5f93\u696d\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u4e8b\u696d\u6240\u304c\u5229\u7528\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u9069\u7528\u3059\u308b\u3068\u3001\u6bce\u670810\u65e5\u307e\u3067\u306e\u7d0d\u4ed8\u3092\u5e742\u56de\uff087\u670810\u65e5\u30fb\u7fcc\u5e741\u670820\u65e5\uff09\u306b\u307e\u3068\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u5229\u7528\u3067\u304d\u308b\u6761\u4ef6<\/h3>\n<p>\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u5229\u7528\u3067\u304d\u308b\u6761\u4ef6\u306f\u300c\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u8005\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u3067\u3042\u308b\u3053\u3068\u300d\u3067\u3059\u3002<\/p>\n<div 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