{"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":"2025-11-13T17:44:49","modified_gmt":"2025-11-13T08:44:49","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":"\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c0\u5186\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u66f8\u304d\u65b9\u306f\uff1f\u7a0e\u52d9\u7f72\u3078\u306e\u63d0\u51fa\u306f\u5fc5\u8981\u304b"},"content":{"rendered":"<p><span data-sheets-root=\"1\">    <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\/assets\/img\/icon_file_pdf.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/48951\/?provider=pa_basic&provider_info=cv.79245.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><\/span><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2798\/\" data-internallinksmanager029f6b8e52c=\"536\" title=\"\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\">\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/a>\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\u53ef\u80fd\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u66f8\u304d\u65b9\u306e\u4e2d\u3067\u3082\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u984d\u304c0\u5186\u306b\u306a\u308b\u5834\u5408\u3068\u305d\u306e\u5177\u4f53\u4f8b\u3001\u66f8\u304d\u9593\u9055\u3048\u305f\u5834\u5408\u306e\u8a02\u6b63\u65b9\u6cd5\u30010\u5186\u3067\u3082\u63d0\u51fa\u3059\u308b\u7406\u7531\u3082\u89e3\u8aac\u3057\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2002\/\" data-internallinksmanager029f6b8e52c=\"238\" title=\"e-Tax\">e-Tax<\/a>\u3067\u306e\u7533\u8acb\u624b\u9806\u3082\u7d39\u4ecb\u3057\u307e\u3059\u306e\u3067\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306e\u969b\u306e\u3054\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/6628\/?provider=pa_basic&provider_info=cv.79245.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\/04\/minibook_income_tax_collection_statement_0yen.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8 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 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title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3068\u306f\u6240\u5f97\u306e\u652f\u6255\u8005\u304c\u6240\u5f97\u3092\u652f\u6255\u3046\u969b\u306b\u3001\u4e00\u5b9a\u306e\u7a0e\u7387\u3067\u6240\u5f97\u7a0e\u3092\u5dee\u3057\u5f15\u3044\u3066\u56fd\u306b\u7d0d\u4ed8\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u6e90\u6cc9\u5fb4\u53ce\u306f\u7d66\u4e0e\u3084\u8cde\u4e0e\u3001\u9000\u8077\u91d1\u3084\u5831\u916c\u3001\u516c\u7684\u5e74\u91d1\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u6240\u5f97\u306b\u5bfe\u3057\u3066\u884c\u308f\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u306f\u300c\u6240\u5f97\u304c\u3042\u308b\uff1d\u6e90\u6cc9\u5fb4\u53ce\u304c\u884c\u308f\u308c\u308b\u300d\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u7d0d\u4ed8\u984d\u304c0\u5186\u306b\u306a\u308b\u3068\u306f\u8003\u3048\u306b\u304f\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b9f\u969b\u306b\u306f\u300c\u6e90\u6cc9\u5fb4\u53ce\u306e\u7d0d\u4ed8\u984d\u304c0\u5186\u306b\u306a\u308b\u5834\u5408\u300d\u306f\u5b58\u5728\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u984d\u304c0\u5186\u306b\u306a\u308b\u30013\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u3064\u3044\u3066\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;\"><b>\u6708\u306e\u7d66\u4e0e\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c88,000\u5186\u672a\u6e80\u306e\u5834\u5408\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u984d\u306f0\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u306a\u304a\u3001\u3053\u306e88,000\u5186\u306e\u57fa\u6e96\u306f\u300c\u6700\u4f4e\u9650\u5fc5\u8981\u306a\u751f\u6d3b\u8cbb\u300d\u3092\u8003\u616e\u3057\u3066\u304a\u308a\u3001\u4f4e\u6240\u5f97\u8005\u306b\u5bfe\u3059\u308b\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e\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><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2991\/\" data-internallinksmanager029f6b8e52c=\"515\" title=\"\u9084\u4ed8\u91d1\">\u9084\u4ed8\u91d1<\/a>\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u3088\u308a\u3082\u591a\u3044\u5834\u5408\u3082\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u984d\u306f0\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3068\u306f1\u5e74\u9593\u306e\u7dcf\u6240\u5f97\u3068\u5404\u7a2e\u63a7\u9664\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u3084\u751f\u547d\u4fdd\u967a\u6599\u306a\u3069\uff09\u3092\u8003\u616e\u3057\u3066\u3001\u5b9f\u969b\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u5404\u7a2e\u63a7\u9664\u3092\u9069\u7528\u3057\u3001\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\u5dee\u984d\u304c\u9084\u4ed8\u91d1\u3068\u3057\u3066\u8fd4\u9084\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u63a7\u9664\u5f8c\u306e\u7d0d\u7a0e\u984d\u304c\u5e74\u9593\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u4e0a\u56de\u3063\u305f\u5834\u5408\u306f\u3001\u5dee\u984d\u304c\u76f8\u6bba\u3055\u308c\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u984d\u306f0\u5186\u3067\u3059\u3002<\/p>\n<div 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title=\"\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-internallinksmanager029f6b8e52c=\"578\" title=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/a>\u306a\u3069\u306e\u5404\u7a2e\u63a7\u9664\uff09\u304c\u9069\u7528\u3055\u308c\u305f\u7d50\u679c\uff09\u3002\u6e90\u6cc9\u5fb4\u53ce\u7dcf\u984d\uff0830\u4e07\u5186\uff09\u304b\u3089\u5b9f\u969b\u306e\u7d0d\u7a0e\u984d\uff085\u4e07\u5186\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f25\u4e07\u5186\u304c\u9084\u4ed8\u91d1\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u9084\u4ed8\u91d1\uff0825\u4e07\u5186\uff09\u306f\u3001\u3059\u3067\u306b\u5fb4\u53ce\u6e08\u307f\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\uff0830\u4e07\u5186\uff09\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u305f\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u984d\u306f0\u5186\u306a\u308a\u307e\u3059\u3002\u5dee\u984d\u5206\u306e5\u4e07\u5186\uff0830\u4e07\u5186\uff0d25\u4e07\u5186\uff09\u304c\u672c\u4eba\u3078\u306e\u9084\u4ed8\u91d1\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u4ed5\u7d44\u307f\u306f\u3001\u5e74\u9593\u3092\u901a\u3057\u3066\u306e\u6b63\u78ba\u306a\u7a0e\u91d1\u3092\u6c7a\u5b9a\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u7d0d\u7a0e\u8005\u306e\u5b9f\u969b\u306e\u7a0e\u8ca0\u62c5\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u305f\u3081\u306b\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5b9a\u984d\u6e1b\u7a0e\u306b\u3088\u308b\u6e1b\u7a0e\u63aa\u7f6e\u306e\u305f\u3081<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9a\u984d\u6e1b\u7a0e\u306b\u3088\u308b\u6e1b\u7a0e\u63aa\u7f6e\u3068\u3057\u3066\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c0\u5186\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u5b9a\u984d\u6e1b\u7a0e\u3068\u306f2024\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u9769\u306b\u4f34\u3063\u305f\u5f62\u3067\u5b9f\u65bd\u3055\u308c\u305f\u6e1b\u7a0e\u63aa\u7f6e\u3067\u3059\u3002\u57fa\u672c\u3001\u65e5\u672c\u5728\u4f4f\u306e2024\u5e74\u5206\u306e\u7d0d\u7a0e\u8005\u3067\u30012024\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306b\u304b\u304b\u308b\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c1,805\u4e07\u5186\u4ee5\u4e0b\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u306e\u307f\u306e\u5834\u5408\u306f2,000\u4e07\u5186\u4ee5\u4e0b\uff09\u306e\u4eba\u304c\u5bfe\u8c61\u3067\u3059\u304c\u3001\u300c\u5b50\u3069\u3082\u30fb\u7279\u5225\u969c\u5bb3\u8005\u7b49\u3092\u6709\u3059\u308b\u8005\u7b49\u306e\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>\u300d\u306e\u9069\u7528\u5bfe\u8c61\u306e\u306f\u30012,015\u4e07\u5186\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5b9a\u984d\u6e1b\u7a0e\u306f\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u3068<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u304b\u3089\u4e00\u5b9a\u984d\u3092\u63a7\u9664\u3059\u308b\u5236\u5ea6\u3067\u3059\u30021\u4eba\u3042\u305f\u308a40,000\u5186\uff08\u6240\u5f97\u7a0e\u304b\u308930,000\u5186\u3001\u4f4f\u6c11\u7a0e\u304b\u308910,000\u5186\uff09\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002\u5b9a\u984d\u6e1b\u7a0e\u306e\u5236\u5ea6\u306b\u3088\u3063\u3066\u3001\u591a\u304f\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c0\u5186\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c0\u5186\u3067\u3082\u7a0e\u52d9\u7f72\u3078\u306e\u63d0\u51fa\u306f\u5fc5\u8981\u304b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c0\u5186\u3067\u3042\u3063\u3066\u3082\u3001\u7a0e\u52d9\u7f72\u3078\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09\u306e\u63d0\u51fa\uff08\u9001\u4fe1\uff09\u306f\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u63d0\u51fa\u3092\u3057\u306a\u3044\u3068\u3001\u7a0e\u52d9\u7f72\u304c\u6e90\u6cc9\u5fb4\u53ce\u306e\u72b6\u6cc1\u3092\u628a\u63e1\u3067\u304d\u305a\u3001\u8abf\u67fb\u3084\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u7406\u7531<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c0\u5186\u3067\u3042\u3063\u3066\u3082\u7a0e\u52d9\u7f72\u3078\u7d0d\u4ed8\u66f8\u3092\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c0\u5186\u3067\u3082\u7a0e\u52d9\u7f72\u3078\u7d0d\u4ed8\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u7d66\u4e0e\u652f\u6255\u3044\u3084\u6e90\u6cc9\u5fb4\u53ce\u306e\u72b6\u6cc1\u3092\u7a0e\u52d9\u7f72\u306b\u6b63\u78ba\u306b\u5831\u544a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u30780\u5186\u306e\u7d0d\u4ed8\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u306f\u3001\u7d66\u4e0e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u6e90\u6cc9\u5fb4\u53ce\u984d0\u5186\u306b\u306a\u308b\u7406\u7531\u3092\u660e\u78ba\u306b\u3059\u308b\u4f1d\u3048\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u3092\u6020\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u554f\u3044\u5408\u308f\u305b\u3084\u6307\u6458\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u63d0\u51fa\u3057\u306a\u3044\u5834\u5408\u306e\u30ea\u30b9\u30af<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c0\u5186\u3067\u3042\u308b\u3053\u3068\u3092\u7406\u7531\u306b\u7a0e\u52d9\u7f72\u3078\u7d0d\u4ed8\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3044\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u30ea\u30b9\u30af<\/strong><br \/>\n\u7a0e\u52d9\u7f72\u306f\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306e\u7ba1\u7406\u3092\u884c\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308b<\/li>\n<li><strong>\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u30ea\u30b9\u30af<\/strong><br \/>\n\u7d0d\u4ed8\u66f8\u306e\u672a\u63d0\u51fa\u304c\u7d9a\u304f\u3068\u3001\u7a0e\u52d9\u7f72\u306f\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<\/li>\n<li><strong>\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u306e\u30ea\u30b9\u30af<\/strong><br \/>\n\u7d0d\u4ed8\u66f8\u306e\u672a\u63d0\u51fa\u304c\u6545\u610f\u307e\u305f\u306f\u91cd\u5927\u306a\u904e\u5931\u306b\u3088\u308b\u3082\u306e\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3001\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n<li><strong>\u6cd5\u4ee4\u9055\u53cd\u306e\u30ea\u30b9\u30af<\/strong><br \/>\n\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306b\u306f\u7d0d\u4ed8\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u304c\u3042\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u66f8\u306e\u672a\u63d0\u51fa\u306f\u6cd5\u4ee4\u9055\u53cd\u3068\u306a\u308a\u3001\u4f1a\u793e\u306e\u4fe1\u7528\u4f4e\u4e0b\u306b\u3064\u306a\u304c\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u30ea\u30b9\u30af\u306e\u4ed6\u306b\u3082\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u554f\u3044\u5408\u308f\u305b\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3067\u767a\u751f\u3059\u308b\u4e8b\u52d9\u8ca0\u62c5\u306e\u5897\u52a0\u3084\u3001\u4f1a\u793e\u306e<a href=\"https:\/\/biz.moneyforward.com\/ipo\/basic\/854\/\" data-internallinksmanager029f6b8e52c=\"397\" title=\"\u5185\u90e8\u7d71\u5236\">\u5185\u90e8\u7d71\u5236<\/a>\u4e0a\u306e\u554f\u984c\u3068\u3057\u3066\u7a0e\u52d9\u7f72\u304b\u3089\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><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c0\u5186\u306e\u5834\u5408\u306b\u884c\u3046\u7a0e\u52d9\u7f72\u3078\u306e\u7d0d\u4ed8\u66f8\u306e\u63d0\u51fa\u3092\u300c0\u5186\u7533\u544a\u300d\u3068\u3082\u3044\u3044\u307e\u3059\u3002<\/b><\/span>\u3053\u306e0\u5186\u7533\u544a\u3092\u6020\u308b\u3068\u3001\u5e74\u672b\u8abf\u6574\u3084\u4f1a\u793e\u306e\u4fe1\u7528\u554f\u984c\u306b\u304a\u3044\u3066\u3055\u307e\u3056\u307e\u306a\u554f\u984c\u304c\u8d77\u3053\u308a\u3084\u3059\u304f\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b\u5e74\u672b\u8abf\u6574\u306f\u3001\u63d0\u51fa\u3055\u308c\u305f\u7d0d\u4ed8\u66f8\u3092\u3082\u3068\u3068\u3057\u305f\u57fa\u790e\u8cc7\u6599\u3092\u4f7f\u7528\u3059\u308b\u305f\u3081\u30010\u5186\u7533\u544a\u304c\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u5e74\u672b\u8abf\u6574\u3092\u6b63\u3057\u304f\u884c\u3048\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u306f\u3001\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u7d0d\u4ed8\u66f8\u306e\u63d0\u51fa\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u3067\u3001\u4f1a\u793e\u3078\u306e\u4fe1\u7528\u306e\u4f4e\u4e0b\u306f\u4f1a\u793e\u904b\u55b6\u306b\u5927\u304d\u304f\u5f71\u97ff\u3059\u308b\u3067\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<\/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\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u7d0d\u4ed8\u66f8\u306f\u7a0e\u52d9\u7f72\u7a93\u53e3\u3067\u306e\u76f4\u63a5\u5165\u624b\u3084\u3001\u90f5\u9001\u3067\u53d6\u308a\u5bc4\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u307b\u304b\u3001\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3053\u3068\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><span style=\"background-color: #ffff99;\"><b>\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\u3001\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<\/b><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2024\/11\/\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8.png\" alt=\"\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\" width=\"512\" height=\"316\" \/><\/p>\n<p>\u51fa\u5178\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/shotoku\/gensen\/080623\/pdf\/03.pdf\" target=\"_blank\" rel=\"noopener\">\u5225\u7d193 \u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u69d8\u5f0f\u53ca\u3073\u8a18\u8f09\u8981\u9818\uff08P1\uff09<\/a><\/p>\n<p><strong>\u7d0d\u4ed8\u66f8\u306e\u7a2e\u985e<\/strong><br \/>\n\u5bfe\u8c61\u6240\u5f97\u306b\u5fdc\u3058\u30669\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u4e2d\u3067\u3082\u4f7f\u7528\u983b\u5ea6\u304c\u9ad8\u3044\u306e\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3095\/\" data-internallinksmanager029f6b8e52c=\"542\" title=\"\u9000\u8077\u6240\u5f97\">\u9000\u8077\u6240\u5f97<\/a>\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<p><strong>\u63d0\u51fa\u6642\u671f<\/strong><br \/>\n\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<\/p>\n<p><strong>\u63d0\u51fa\u65b9\u6cd5<\/strong><br \/>\n\u91d1\u878d\u6a5f\u95a2\u3084\u7a0e\u52d9\u7f72\u7a93\u53e3\u306b\u6301\u53c2\u3057\u3066\u7d0d\u4ed8\u3001\u307e\u305f\u306fe-Tax\u3092\u5229\u7528\u3057\u3066\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u63d0\u51fa\u30fb\u7d0d\u4ed8<\/p>\n<p><strong>\u8a18\u8f09\u5185\u5bb9<\/strong><br \/>\n\u652f\u6255\u5e74\u6708\u3001\u4eba\u54e1\u3001\u652f\u6255\u91d1\u984d\u3001\u7a0e\u984d\u306a\u3069\u3092\u8a18\u5165<\/p>\n<p><strong>\u7d0d\u671f\u306e\u7279\u4f8b<\/strong><br \/>\n\u5f93\u696d\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u5834\u5408\u3001\u5e742\u56de\u306e\u7d0d\u4ed8\u306b\u5909\u66f4\u3067\u304d\u308b\u7279\u4f8b\u304c\u3042\u308b<\/p>\n<p>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306f\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u306e\u91cd\u8981\u306a\u4e00\u90e8\u3067\u3042\u308a\u3001\u9069\u5207\u306a\u8a18\u5165\u3068\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>0\u5186\u306e\u5834\u5408\u306e\u8a18\u5165\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u7a0e\u5e81\u306e\u300c\u7d0d\u4ed8\u66f8\u306e\u8a18\u8f09\u306e\u3057\u304b\u305f\uff08\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff09\u300d\u3092\u3082\u3068\u306b\u30010\u5186\u7533\u544a\u6642\u306e\u8a18\u5165\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2024\/11\/\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8_\u66f8\u304d\u65b9.png\" alt=\"\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8_\u66f8\u304d\u65b9\" width=\"512\" height=\"300\" \/><\/p>\n<p>\u51fa\u5178\u5143\uff1b<a href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/shotoku\/gensen\/080623\/pdf\/03.pdf\" target=\"_blank\" rel=\"noopener\">\u5225\u7d193 \u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u69d8\u5f0f\u53ca\u3073\u8a18\u8f09\u8981\u9818\uff08P3\uff09<\/a><\/p>\n<p><strong>\u5e74\u5ea6<\/strong><br \/>\n\u4e00\u5e74\u5ea6\u306f4\u67081\u65e5\uff5e\u7fcc\u5e743\u670831\u65e5\u3067\u3059\u30022024\u5e74\u5ea6\u5206\u306e\u7d0d\u4ed8\u3059\u308b\u5834\u5408\u306f\u300c24\u300d\u3068\u8a18\u8f09<\/p>\n<p><strong>\u7a0e\u52d9\u7f72\u540d<\/strong><br \/>\n\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306e\u7f72\u540d\u3092\u8a18\u5165\u3057\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u305f\u7d0d\u4ed8\u66f8\u3092\u53c2\u7167<\/p>\n<p><strong>\u6574\u7406\u756a\u53f7<\/strong><br \/>\n\u6574\u7406\u756a\u53f7\u3068\u306f\u7d0d\u7a0e\u8005\u756a\u53f7\u306e\u3053\u3068\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u305f\u7d0d\u4ed8\u66f8\u306b\u306f\u5370\u5b57\u6e08<\/p>\n<p><strong>\u4ff8\u7d66\u30fb\u7d66\u4e0e\u306a\u3069<\/strong><br \/>\n\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u5e74\u6708\u65e5\u3092\u8a18\u5165<\/p>\n<p><strong>\u4eba\u54e1<\/strong><br \/>\n\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u5168\u54e1\uff08\u5f79\u8077\u3084\u96c7\u7528\u5f62\u614b\u3092\u554f\u308f\u305a\uff09\u306e\u4eba\u6570\u3092\u8a18\u5165<\/p>\n<p><strong>\u652f\u7d66\u984d<\/strong><br \/>\n\u652f\u6255\u3063\u305f\u7d66\u4e0e\u306a\u3069\u306e\u8ab2\u7a0e\u524d\u30fb\u63a7\u9664\u524d\u306e\u7dcf\u984d\u3092\u8a18\u5165<\/p>\n<p><strong>\u7a0e\u984d<\/strong><br \/>\n\u9810\u304b\u3063\u3066\u3044\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7dcf\u984d\u3092\u8a18\u5165<\/p>\n<p><strong>\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u8d85\u904e\u7a0e\u984d<\/strong><br \/>\n\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u305f\u969b\u306b\u6255\u3044\u3059\u304e\u3066\u3044\u305f\u5834\u5408\u306f\u8d85\u904e\u7a0e\u984d\u3092\u8a18\u5165<\/p>\n<p><strong>\u672c\u7a0e<\/strong><br \/>\n\u7d0d\u4ed8\u3059\u3079\u304d\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u304b\u3089\u5e74\u672b\u8abf\u6574\u306e\u969b\u306e\u8d85\u904e\u7a0e\u984d\u3092\u5dee\u3057\u5f15\u304d\u8a18\u5165\u3001\u30de\u30a4\u30ca\u30b9\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u300c0\u300d\u3092\u8a18\u5165<\/p>\n<p><strong>\u5408\u8a08\u984d<\/strong><br \/>\n0\u5186\u7533\u544a\u306e\u5834\u5408\u306f\u3001\u5408\u8a08\u984d\u306b\u300c\uffe50\u300d\u3068\u8a18\u5165<\/p>\n<p><strong>\u7d0d\u4ed8\u306e\u76ee\u7684<\/strong><br \/>\n\u652f\u6255\u5e74\u6708\u65e5\u306e\u5e74\u6708\u3092\u8a18\u5165<\/p>\n<p><strong>\u5fb4\u53ce\u7fa9\u52d9\u8005<\/strong><br \/>\n\u7d0d\u4ed8\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4e8b\u696d\u6240\u306e\u4f4f\u6240\u3068\u540d\u79f0\u3001\u96fb\u8a71\u756a\u53f7\u306a\u3069\u3092\u8a18\u5165<\/p>\n<p>\u4eca\u56de\u306f\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e0\u5186\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\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\u3068\u60c5\u5831\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u4e0d\u660e\u70b9\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u3078\u554f\u3044\u5408\u308f\u305b\u308b\u306a\u3069\u3057\u3066\u3001\u6b63\u78ba\u306a\u8a18\u5165\u65b9\u6cd5\u3092\u77e5\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8a18\u5165\u6642\u306e\u6ce8\u610f\u70b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d0d\u4ed8\u66f8\uff08\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff09\u30920\u5186\u3067\u63d0\u51fa\u3059\u308b\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5408\u8a08\u984d\u6b04\u306f\u300c\uffe50\u300d\u3068\uffe5\u30de\u30fc\u30af\u3092\u3064\u3051\u308b<\/li>\n<li>\u300c\u4f1a\u8a08\u5e74\u5ea6\u300d\u306f\u5e74\u5ea6\u3067\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b<\/li>\n<li>\u300c\u672c\u7a0e\u6b04\u300d\u306b\u306f\u300c0\u300d\u3068\u8a18\u5165\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u66f8\u304d\u9593\u9055\u3048\u305f\u5834\u5408\u306e\u8a02\u6b63\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u7ae0\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/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<\/h2>\n<p>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u624b\u66f8\u304d\u3059\u308b\u5834\u5408\u3001\u5341\u5206\u306b\u6ce8\u610f\u3092\u6255\u3063\u3066\u3044\u3066\u3082\u66f8\u304d\u9593\u9055\u3048\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u66f8\u304d\u9593\u9055\u3048\u305f\u5834\u5408\u306e\u8a02\u6b63\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u63d0\u51fa\u524d\u306e\u8a02\u6b63\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a0e\u52d9\u7f72\u3078\u306e\u63d0\u51fa\u524d\u306b\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u66f8\u304d\u9593\u9055\u3048\u305f\u3053\u3068\u306b\u6c17\u304c\u3064\u3044\u305f\u5834\u5408\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u65b0\u3057\u3044\u7d0d\u4ed8\u66f8\u306b\u66f8\u304d\u76f4\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u91d1\u984d\u306e\u8a02\u6b63\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u91d1\u984d\u3092\u66f8\u304d\u9593\u9055\u3048\u305f\u5834\u5408\u306f\u65b0\u3057\u3044\u7d0d\u4ed8\u66f8\u3078\u66f8\u304d\u76f4\u3059<\/li>\n<li>\u91d1\u984d\u4ee5\u5916\u306e\u9805\u76ee\u3092\u66f8\u304d\u9593\u9055\u3048\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u66f8\u304d\u76f4\u3059\u3053\u3068\u304c\u53ef\u80fd\n<ol>\n<li>\u66f8\u304d\u9593\u9055\u3048\u305f\u90e8\u5206\u306b\u4e8c\u91cd\u7dda\u3092\u5f15\u304d\u3001\u6a2a\u306b\u6b63\u3057\u3044\u5185\u5bb9\u3092\u8a18\u5165\u3059\u308b<\/li>\n<li>\u4e8c\u91cd\u7dda\u3092\u5f15\u3044\u305f\u5834\u5408\u3067\u3082\u8a02\u6b63\u5370\u306f\u4e0d\u8981<\/li>\n<li>\u4fee\u6b63\u30c6\u30fc\u30d7\u306f\u4f7f\u7528\u4e0d\u53ef<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306f\u3001\u91d1\u984d\u4ee5\u5916\u306e\u90e8\u5206\u3067\u3042\u308c\u3070\u4e8c\u91cd\u7dda\u3067\u306e\u4fee\u6b63\u3092\u884c\u3063\u305f\u72b6\u614b\u3067\u306e\u63d0\u51fa\u304c\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u91d1\u984d\u90e8\u5206\u306f\u4e8c\u91cd\u7dda\u3092\u5f15\u3044\u3066\u3082\u4fee\u6b63\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u63d0\u51fa\u5f8c\u306e\u8a02\u6b63\u624b\u7d9a\u304d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u305f\u3042\u3068\u306b\u3001\u66f8\u304d\u9593\u9055\u3044\u306b\u6c17\u304c\u3064\u3044\u305f\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u6307\u793a\u306b\u5f93\u3063\u305f\u4fee\u6b63\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u66f8\u304d\u9593\u9055\u3044\u306b\u6c17\u304c\u3064\u3044\u305f\u6642\u70b9\u3067\u6240\u8f44\u7a0e\u52d9\u7f72\u3078\u9023\u7d61\u3092\u3059\u308b<\/li>\n<li>\u7a0e\u52d9\u7f72\u306e\u6307\u793a\u306b\u5f93\u3063\u3066\u3001\u4fee\u6b63\u3057\u305f\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u518d\u63d0\u51fa\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u518d\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u6dfb\u4ed8\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u8aa4\u3063\u3066\u63d0\u51fa\u3057\u305f\u7d0d\u4ed8\u66f8\u306e\u5199\u3057\u3084\u8aa4\u308a\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u5e33\u7c3f\u66f8\u985e\u306e\u5199\u3057<\/li>\n<li>\u8aa4\u308a\u306e\u5185\u5bb9\u3068\u8a02\u6b63\u306e\u7406\u7531\u3092\u8a18\u8f09\u3057\u305f\u8aac\u660e\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u63d0\u51fa\u5f8c\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u4fee\u6b63\u3057\u3066\u518d\u63d0\u51fa\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4eba\u54e1\u3084\u30b3\u30b9\u30c8\u306b\u5927\u304d\u306a\u8ca0\u62c5\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u63d0\u51fa\u524d\u306b\u8907\u6570\u4eba\u3067\u30c1\u30a7\u30c3\u30af\u3092\u3059\u308b\u306a\u3069\u306e\u5bfe\u7b56\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3068\u305d\u306e\u5bfe\u51e6\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306b\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3068\u5bfe\u51e6\u6cd5\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8a18\u5165\u6f0f\u308c<br \/>\n<\/strong>\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306e\u6d3b\u7528\u3001\u8907\u6570\u4eba\u3067\u306e\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u3092\u7528\u3044\u308b<\/li>\n<li><strong>\u91d1\u984d\u306e\u8a08\u7b97\u30df\u30b9<br \/>\n<\/strong>\u8907\u6570\u56de\u3001\u8907\u6570\u4eba\u6570\u3067\u8a08\u7b97\u7d50\u679c\u306e\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3046\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u7d66\u4e0e\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b<\/li>\n<li><strong>\u5408\u8a08\u984d\u306e\u8aa4\u8a18\u8f09<br \/>\n<\/strong>\u91d1\u984d\u306e\u8a02\u6b63\u306f\u63d0\u51fa\u524d\u3067\u3042\u3063\u3066\u3082\u3067\u304d\u305a\u3001\u65b0\u3057\u3044\u7528\u7d19\u306b\u66f8\u304d\u76f4\u3059\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u8907\u6570\u4eba\u3067\u306e\u614e\u91cd\u306a\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3046<\/li>\n<li><strong>\u6587\u5b57\u306e\u5224\u8aad\u304c\u56f0\u96e3<br \/>\n<\/strong>\u9ed2\u306e\u30dc\u30fc\u30eb\u30da\u30f3\u3092\u4f7f\u7528\u3057\u3066\u3001\u67a0\u5185\u306b\u53ce\u307e\u308b\u3088\u3046\u8aad\u307f\u3084\u3059\u304f\u4e01\u5be7\u306b\u66f8\u304f\u3053\u3068\u3092\u6700\u512a\u5148\u306b\u8003\u3048\u3066\u66f8\u304f<\/li>\n<li><strong>\u7d0d\u4ed8\u671f\u9650\u306e\u8aa4\u8a8d<br \/>\n<\/strong>\u7d0d\u4ed8\u671f\u9650\u3092\u8907\u6570\u4eba\u3067\u5171\u6709\u3057\u3066\u304a\u304f\u3001\u30ea\u30de\u30a4\u30f3\u30c0\u30fc\u3084\u7269\u7406\u30ab\u30ec\u30f3\u30c0\u30fc\u3078\u306e\u8a18\u5165\u306a\u3069\u3092\u5229\u7528\u3057\u3066\u8996\u899a\u7684\u306a\u7ba1\u7406\u3092\u884c\u3046<\/li>\n<\/ul>\n<\/div>\n<p>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u306f\u614e\u91cd\u306b\u884c\u3044\u3001\u8907\u6570\u4eba\u3067\u7ba1\u7406\u3059\u308b\u3053\u3068\u3067\u591a\u304f\u306e\u9593\u9055\u3044\u304c\u9632\u3052\u307e\u3059\u3002\u4e07\u304c\u4e00\u9593\u9055\u3044\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3082\u3001\u901f\u3084\u304b\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u5165\u624b\u65b9\u6cd5<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u5165\u624b\u3059\u308b\u305f\u3081\u306e3\u3064\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7a0e\u52d9\u7f72\u7a93\u53e3\u3067\u306e\u5165\u624b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\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\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span>\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\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7a93\u53e3\u3067\u5165\u624b\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u5834\u3067\u4e0d\u660e\u70b9\u3092\u78ba\u8a8d\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7a0e\u52d9\u7f72\u306e\u958b\u5e81\u6642\u9593\u5185\u306b\u51fa\u5411\u304f\u305f\u3081\u3001\u6642\u9593\u7684\u5236\u7d04\u304c\u3042\u308b\u5834\u5408\u306f\u4ed6\u306e\u65b9\u6cd5\u3092\u691c\u8a0e\u3059\u308b\u306e\u304c\u59a5\u5f53\u3067\u3059\u3002<\/p>\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\u7a0e\u52d9\u7f72\u7a93\u53e3\u3067\u306f\u3001\u5fc5\u8981\u306a\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\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\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\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\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span>\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u969b\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u516c\u5f0f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u300c\u69d8\u5f0f\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u300d<\/a>\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\u3066\u304f\u3060\u3055\u3044\u3002\u5370\u5237\u3057\u3066\u4f7f\u7528\u3059\u308b\u5834\u5408\u306f\u3001A4\u30b5\u30a4\u30ba\u306e\u666e\u901a\u7d19\u306b\u5370\u5237\u3057\u3001\u62e1\u5927\u30fb\u7e2e\u5c0f\u305b\u305a\u306b\u539f\u5bf8\u5927\u3067\u5370\u5237\u3059\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306f\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<p>\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u305f\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u7d19\u306b\u3057\u3066\u4f7f\u7528\u3059\u308b\u5834\u5408\u306f\u3001A4\u30b5\u30a4\u30ba\u306e\u666e\u901a\u7d19\u306b\u5370\u5237\u3057\u3001\u62e1\u5927\u30fb\u7e2e\u5c0f\u305b\u305a\u306b\u539f\u5bf8\u5927\u3067\u5370\u5237\u3059\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u90f5\u9001\u3067\u306e\u8acb\u6c42\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306f\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u4e0a\u306e<a href=\"https:\/\/www.e-tax.nta.go.jp\/\">e-Tax<\/a>\u3067\u3082\u7533\u544a\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u4ee5\u4e0b\u3067\u306f\u3001e-Tax\u3092\u4f7f\u7528\u3057\u305f\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u624b\u9806\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>e-Tax\u5229\u7528\u306e\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306ee-Tax\u7533\u544a\u306b\u306f\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u89e6\u308c\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u63d0\u51fa\u306e\u52b9\u7387\u5316<\/strong><br \/>\n\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\u308b\u305f\u3081\u3001\u7a0e\u52d9\u7f72\u3078\u306e\u8a2a\u554f\u3084\u90f5\u9001\u306e\u624b\u9593\u304c\u7701\u3051\u3001e-Tax\u306e\u7a3c\u50cd\u53ef\u80fd\u6642\u9593\u5185\u3067\u3042\u308c\u3070\u3044\u3064\u3067\u3082\u7533\u544a\u304c\u53ef\u80fd<\/li>\n<li><strong>\u65e9\u671f\u9084\u4ed8\u7533\u544a<\/strong><br \/>\n\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9593\uff082\u670816\u65e5\u301c3\u670815\u65e5\uff09\u3088\u308a\u3082\u65e9\u304f\u30011\u6708\u4e0a\u65ec\u304b\u3089\u7533\u544a\u304c\u53ef\u80fd<br \/>\n\u9084\u4ed8\u7533\u544a\u306e\u5834\u5408\u3001\u66f8\u9762\u63d0\u51fa\u3088\u308a\u3082\u65e9\u304f\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u901a\u5e383\u9031\u9593\u7a0b\u5ea6\uff09<\/li>\n<li><strong>\u66f8\u985e\u63d0\u51fa\u306e\u7c21\u7d20\u5316<\/strong><br \/>\n\u63a7\u9664\u8a3c\u660e\u66f8\u306a\u3069\u306e\u6dfb\u4ed8\u66f8\u985e\u306e\u63d0\u51fa\u304c\u7701\u7565\u3067\u304d\u308b\uff08\u305f\u3060\u3057\u3001\u66f8\u985e\u81ea\u4f53\u306f5\u5e74\u9593\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff09<\/li>\n<li><strong>\u8a02\u6b63\u7533\u544a\u304c\u5bb9\u6613<\/strong><br \/>\n\u78ba\u5b9a\u7533\u544a\u671f\u9593\u5185\u3067\u3042\u308c\u3070\u3001\u65b0\u898f\u306e\u78ba\u5b9a\u7533\u544a\u30c7\u30fc\u30bf\u3092\u9001\u4fe1\u3059\u308b\u3060\u3051\u3067\u7c21\u5358\u306b\u8a02\u6b63\u7533\u544a\u304c\u3067\u304d\u308b<\/li>\n<li><strong>\u8a18\u5165\u30df\u30b9\u306e\u8efd\u6e1b<\/strong><br \/>\n\u96fb\u5b50\u7533\u544a\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u624b\u66f8\u304d\u306b\u3088\u308b\u8a18\u5165\u30df\u30b9\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3067\u304d\u308b<\/li>\n<li><strong>\u30c7\u30fc\u30bf\u306e\u7ba1\u7406\u30fb\u4fdd\u5b58\u304c\u5bb9\u6613<\/strong><br \/>\n\u7533\u544a\u30c7\u30fc\u30bf\u304c\u96fb\u5b50\u7684\u306b\u4fdd\u5b58\u3055\u308c\u308b\u305f\u3081\u3001\u904e\u53bb\u306e\u7533\u544a\u5185\u5bb9\u306e\u78ba\u8a8d\u3084\u7ba1\u7406\u304c\u5bb9\u6613<\/li>\n<li><strong>\u74b0\u5883\u3078\u306e\u914d\u616e<\/strong><br \/>\n\u7d19\u306e\u4f7f\u7528\u91cf\u3092\u524a\u6e1b\u3067\u304d\u308b\u305f\u3081\u3001\u74b0\u5883\u306b\u512a\u3057\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u304b\u3089\u3001e-Tax\u3067\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u63d0\u51fa\u306f\u5168\u4f53\u7684\u306b\u52b9\u7387\u304c\u826f\u3044\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u7279\u306b\u4eba\u7684\u30df\u30b9\u3092\u9632\u3052\u308b\u30fb\u30ea\u30ab\u30d0\u30ea\u30fc\u3057\u3084\u3059\u3044\u3068\u3044\u3046\u70b9\u306b\u5229\u7528\u4fa1\u5024\u304c\u611f\u3058\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>e-Tax\u3067\u306e\u7533\u544a\u624b\u9806<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306ee-Tax\u3067\u306e\u7533\u544a\u624b\u9806\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>e-Tax\u30bd\u30d5\u30c8\uff08Web\u7248\uff09\u306b\u30ed\u30b0\u30a4\u30f3\u3059\u308b<\/strong><br \/>\n\u30e1\u30a4\u30f3\u30e1\u30cb\u30e5\u30fc\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u3057\u3001\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><br \/>\n\u300c\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8(\u4e00\u822c)\u300d\u3092\u9078\u629e\u63d0\u51fa\u5148\u7a0e\u52d9\u7f72\u3092\u78ba\u8a8d\u3057\u3001\u554f\u984c\u306a\u3051\u308c\u3070\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><br \/>\n\u300c\u7533\u544a\u66f8\u7b49\u306e\u4f5c\u6210\u300d\u753b\u9762\u3067\u5fc5\u8981\u4e8b\u9805\uff08\u7d0d\u671f\u306a\u3069\u306e\u533a\u5206\u3001\u652f\u6255\u5e74\u6708\u65e5\u3001\u4eba\u54e1\u3001\u652f\u7d66\u984d\u3001\u7a0e\u984d\u306a\u3069\uff09\u3092\u5165\u529b<\/li>\n<li><strong>\u5165\u529b\u5185\u5bb9\u306e\u78ba\u8a8d\u3068\u9001\u4fe1<\/strong><br \/>\n\u5165\u529b\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3001\u554f\u984c\u306a\u3051\u308c\u3070\u300c\u6b21\u3078\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u3001\u300c\u53d7\u4ed8\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u9001\u4fe1\u300d\u753b\u9762\u3067\u300c\u9001\u4fe1\u300d\u3092\u30af\u30ea\u30c3\u30af<\/li>\n<li><strong>\u53d7\u4fe1\u901a\u77e5\u306e\u78ba\u8a8d<\/strong><br \/>\n\u9001\u4fe1\u5f8c\u300c\u5373\u6642\u901a\u77e5\u306e\u78ba\u8a8d\u300d\u753b\u9762\u304c\u8868\u793a\u3055\u308c\u305f\u3089\u300c\u53d7\u4fe1\u901a\u77e5\u306e\u78ba\u8a8d\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u3001\u300c\u53d7\u4fe1\u901a\u77e5(\u7d0d\u4ed8\u533a\u5206\u756a\u53f7\u901a\u77e5)\u300d\u3092\u78ba\u8a8d<\/li>\n<li><strong>\u7d0d\u4ed8\u624b\u7d9a\u304d<\/strong><br \/>\n\u53d7\u4fe1\u901a\u77e5\u306b\u8868\u793a\u3055\u308c\u308b\u7d0d\u4ed8\u65b9\u6cd5\u306b\u5f93\u3063\u3066\u3001\u7d0d\u4ed8\u624b\u7d9a\u304d\u3092\u884c\u3046\uff08\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3084ATM\u3067\u306e\u7d0d\u4ed8\u304c\u53ef\u80fd\uff09<\/li>\n<li><strong>\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u306e\u5229\u7528\uff08\u30aa\u30d7\u30b7\u30e7\u30f3\uff09<\/strong><br \/>\n\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u51fa\u304c\u5fc5\u8981\u3060\u304c\u3001\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u4ee5\u4e0a\u304ce-Tax\u3067\u306e\u7533\u8acb\u306e\u624b\u9806\u3067\u3059\u3002\u57fa\u672c\u7684\u306b\u306fe-Tax\u306e\u753b\u9762\u6848\u5185\u306b\u6cbf\u3063\u3066\u5165\u529b\u3092\u9032\u3081\u308b\u3068\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u7533\u544a\u304c\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/p>\n<h3>e-Tax\u5229\u7528\u6642\u306e\u6ce8\u610f\u70b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>e-Tax\u3092\u5229\u7528\u3057\u3066\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u7533\u544a\u3092\u884c\u3046\u969b\u3001\u4ee5\u4e0b\u306e\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h4>\u5373\u6642\u901a\u77e5\u3068\u53d7\u4fe1\u901a\u77e5\u306e\u78ba\u8a8d<\/h4>\n<p>\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\u307e\u3059\u3002<\/p>\n<h4>\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u306e\u78ba\u8a8d<\/h4>\n<p>\u7533\u544a\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u304c\u5c4a\u304f\u3053\u3068\u3042\u308b\u305f\u3081\u3001\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u306f\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<h4>e-Tax\u306e\u5229\u7528\u53ef\u80fd\u6642\u9593\u306e\u78ba\u8a8d<\/h4>\n<p>e-Tax\u306e\u5229\u7528\u53ef\u80fd\u6642\u9593\u306f\u3001\u6642\u671f\u306b\u3088\u3063\u3066\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308b\u306e\u3067\u3001\u4e8b\u524d\u306b\u5229\u7528\u53ef\u80fd\u6642\u9593\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u901a\u5e38<\/strong><br \/>\n\u6708\u66dc\u65e5\u304b\u3089\u91d1\u66dc\u65e5\uff08\u795d\u65e5\u304a\u3088\u3073\u5e74\u672b\u5e74\u59cb\u3092\u9664\u304f\uff09\u306e8\u664230\u5206\u304b\u308924\u6642\u307e\u3067\u5229\u7528\u53ef\u80fd<\/li>\n<li><strong>\u78ba\u5b9a\u7533\u544a\u671f\u9593\u4e2d\uff081\u6708\u7b2c3\u9031\u6708\u66dc\u65e5\u304b\u3089\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u3092\u6307\u3059\uff09<\/strong><br \/>\n24\u6642\u9593\u5229\u7528<\/li>\n<\/ul>\n<\/div>\n<p>\u203b\u6bce\u9031\u6708\u66dc\u65e5\uff10\u6642\u304b\u30898\u664230\u5206\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u6642\u9593\u3092\u9664\u304f<br \/>\n\u203b\u5177\u4f53\u7684\u306a\u671f\u9593\u306f\u300112\u6708\u4e0a\u65ec\u306be-Tax\u306e\u516c\u5f0f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u516c\u958b<\/p>\n<p>\u3053\u306e\u4ed6\u306b\u3082\u3001e-Tax\u304c\u5229\u7528\u3067\u304d\u306a\u3044\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u6642\u9593\u3084\u3001e-Tax\u306e\u5229\u7528\u53ef\u80fd\u6642\u9593\u5185\u3067\u3001\u304b\u3064\u91d1\u878d\u6a5f\u95a2\u306e\u30b7\u30b9\u30c6\u30e0\u304c\u7a3c\u50cd\u3057\u3066\u3044\u308b\u6642\u9593\u306b\u3057\u304b\u884c\u3048\u306a\u3044\u96fb\u5b50\u7d0d\u7a0e\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><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\u306e\u30da\u30fc\u30b8<\/a>\u306b\u3066\u5229\u7528\u53ef\u80fd\u6642\u9593\u306e\u8a73\u7d30\u60c5\u5831\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h4>\u901a\u52e4\u624b\u5f53\u306f\u4e00\u5b9a\u9650\u5ea6\u984d\u307e\u3067\u306f\u975e\u8ab2\u7a0e<\/h4>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u767a\u8868\u3057\u3066\u3044\u308b\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2585.htm\" target=\"_blank\" rel=\"noopener\">No.2585\u2003\u30de\u30a4\u30ab\u30fc\u30fb\u81ea\u8ee2\u8eca\u901a\u52e4\u8005\u306e\u901a\u52e4\u624b\u5f53<\/a>\u300d\u3067\u3001\u4e00\u5b9a\u9650\u5ea6\u984d\u307e\u3067\u306f\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2640\/\" data-internallinksmanager029f6b8e52c=\"523\" title=\"\u4ea4\u901a\u8cbb\">\u4ea4\u901a\u8cbb<\/a>\u306e\u591a\u304f\u306f\u975e\u8ab2\u7a0e\uff08\u9650\u5ea6\u984d\u306f\u6708\u984d15\u4e07\u5186\uff09\u3067\u3059\u304c\u3001\u8eca\u3084\u81ea\u8ee2\u8eca\u901a\u52e4\u306e\u300c\u901a\u52e4\u624b\u5f53\u300d\u306b\u306f\u5225\u306e\u9650\u5ea6\u984d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u9650\u5ea6\u984d\u306e\u8a73\u7d30\u3092\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 34.2966%; height: 503px;\">\n<thead>\n<tr style=\"height: 55px;\">\n<th style=\"height: 55px;\">\u7247\u9053\u306b\u901a\u52e4\u8ddd\u96e2<\/th>\n<th style=\"height: 55px;\">1\u30ab\u6708\u3042\u305f\u308a\u306e\u9650\u5ea6\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\">2km\u672a\u6e80<\/td>\n<td style=\"height: 56px; text-align: right;\">\u5168\u984d\u8ab2\u7a0e\u5bfe\u8c61<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\">2km\u4ee5\u4e0a10km\u672a\u6e80<\/td>\n<td style=\"height: 56px; text-align: right;\">4,200\u5186<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\">10km\u4ee5\u4e0a15km\u672a\u6e80<\/td>\n<td style=\"height: 56px; text-align: right;\">7,100\u5186<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\">15km\u4ee5\u4e0a25km\u672a\u6e80<\/td>\n<td style=\"height: 56px; text-align: right;\">12,900\u5186<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\">25km\u4ee5\u4e0a35km\u672a\u6e80<\/td>\n<td style=\"height: 56px; text-align: right;\">18,700\u5186<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\">35km\u4ee5\u4e0a45km\u672a\u6e80<\/td>\n<td style=\"height: 56px; text-align: right;\">24,400\u5186<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\">45km\u4ee5\u4e0a55km\u672a\u6e80<\/td>\n<td style=\"height: 56px; text-align: right;\">28,000\u5186<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\">55km\u4ee5\u4e0a<\/td>\n<td style=\"height: 56px; text-align: right;\">31,600\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2585.htm\" target=\"_blank\" rel=\"noopener\">No.2585\u2003\u30de\u30a4\u30ab\u30fc\u30fb\u81ea\u8ee2\u8eca\u901a\u52e4\u8005\u306e\u901a\u52e4\u624b\u5f53<\/a>\u3000\u3092\u3082\u3068\u306b\u4f5c\u6210<\/p>\n<p>\u4e0a\u8a18\u306e\u8868\u306e\u975e\u8ab2\u7a0e\u306e\u67a0\u3092\u8d85\u3048\u308b\u901a\u52e4\u624b\u5f53\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002\u3053\u306e\u8ddd\u96e2\u306b\u3088\u308b\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u81ea\u52d5\u8eca\u3084\u30d0\u30a4\u30af\u3001\u81ea\u8ee2\u8eca\u306a\u3069\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u4ee5\u5916\u306e\u624b\u6bb5\u3067\u901a\u52e4\u3057\u3066\u3044\u308b\u4eba\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u7d0d\u671f\u306e\u7279\u4f8b\u306a\u3089\u6bce\u6708\u63d0\u51fa\u304b\u3089\u5e742\u56de\u306b\u306a\u308b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u5236\u5ea6\u3068\u306f\u3001\u7d66\u4e0e\u3092\u652f\u6255\u3046\u5bfe\u8c61\u3068\u306a\u308b\u5f93\u696d\u54e1\u304c\u5e38\u6642\u3001\u5c11\u4eba\u6570\uff0810\u540d\u672a\u6e80\uff09\u3067\u3042\u308b\u5834\u5408\u306b\u5229\u7528\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u7279\u4f8b\u7d0d\u671f\u3067\u306f\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u3092\u5e742\u56de\uff08\u901a\u5e38\u6bce\u670810\u65e5\u307e\u3067\u306e\u7d0d\u4ed8\u304c\u30017\u670810\u65e5\u3068\u7fcc\u5e741\u670820\u65e5\u306e\u5e742\u56de\uff09\u306b\u307e\u3068\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u7279\u4f8b\u7d0d\u671f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u5229\u7528\u3067\u304d\u308b\u6761\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d0d\u671f\u306e\u7279\u4f8b\uff08\u4ee5\u4e0b\u3001\u7279\u4f8b\u7d0d\u671f\uff09\u5236\u5ea6\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<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5e38\u664210\u4eba\u672a\u6e80\u306e\u5224\u65ad\u306b\u306f\u3001\u5f79\u54e1\u30fb\u6b63\u793e\u54e1\u30fb\u5e38\u6642\u96c7\u7528\u3059\u308b\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u304c\u542b\u307e\u308c\u308b<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/59665\/\" data-internallinksmanager029f6b8e52c=\"434\" title=\"\u5f79\u54e1\u5831\u916c\">\u5f79\u54e1\u5831\u916c<\/a>0\u5186\u306e\u5f79\u54e1\u306f\u4eba\u6570\u306b\u542b\u307e\u306a\u3044<\/li>\n<li>\u81e8\u6642\u3067\u96c7\u3063\u305f\u5f93\u696d\u54e1\u306e\u6570\u306f\u542b\u307e\u306a\u3044<\/li>\n<li>\u5e38\u6642\u696d\u52d9\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u30a2\u30eb\u30d0\u30a4\u30c8\u306f\u30ab\u30a6\u30f3\u30c8\u306b\u542b\u307e\u308c\u308b\u304c\u3001\u65e5\u96c7\u3044\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u306f\u542b\u307e\u308c\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u3066\u3082\u3001\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u7279\u4f8b\u7d0d\u671f\u3092\u5229\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4f4f\u6c11\u7a0e\u3092\u6ede\u7d0d\u3057\u3066\u3044\u308b<\/li>\n<li>\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8\u300d\u3092\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u53d7\u3051\u3089\u308c\u308b\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u7279\u4f8b\u7d0d\u671f\u306f\u3001\u4eba\u6570\u306e\u30ab\u30a6\u30f3\u30c8\u306e\u4ed5\u65b9\u3084\u4f4f\u6c11\u7a0e\u306e\u652f\u6255\u3044\u72b6\u6cc1\u3001\u627f\u8a8d\u306e\u72b6\u6cc1\u306a\u3069\u306b\u6ce8\u610f\u3057\u3066\u5229\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u7533\u8acb\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u4ee5\u4e0b\u3067\u306f\u7279\u4f8b\u7d0d\u671f\u306e\u7533\u8acb\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u7533\u8acb\u66f8\u306e\u5165\u624b\uff1a\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/201601h268.pdf\" target=\"_blank\" rel=\"noopener\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8<\/a>\u300d\u3092\u4f7f\u7528\u3059\u308b<br \/>\n\uff08\u7a0e\u52d9\u7f72\u3067\u76f4\u63a5\u5165\u624b\u3001\u307e\u305f\u306f\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3082\u53ef\u80fd\uff09<\/li>\n<li>\u7533\u8acb\u66f8\u306e\u8a18\u5165\uff1a\u5fc5\u8981\u4e8b\u9805\uff08\u63d0\u51fa\u65e5\u30fb\u63d0\u51fa\u5148\u306e\u7a0e\u52d9\u7f72\u540d\u30fb\u7533\u8acb\u8005\u306e\u60c5\u5831\uff08\u4f4f\u6240\u3001\u6c0f\u540d\u3001\u500b\u4eba\u756a\u53f7\u307e\u305f\u306f\u6cd5\u4eba\u756a\u53f7\uff09\u30fb\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u8005\uff09\u3092\u8a18\u5165\u3059\u308b<\/li>\n<li>\u63d0\u51fa\u5148\uff1a\u7d0d\u7a0e\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b<\/li>\n<li>\u63d0\u51fa\u65b9\u6cd5\uff1a\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u306b\u6301\u53c2\u30fb\u90f5\u9001\u30fbe-Tax\u306b\u3088\u308b\u30aa\u30f3\u30e9\u30a4\u30f3\u63d0\u51fa<\/li>\n<li>\u63d0\u51fa\u6642\u671f\uff1a\u63d0\u51fa\u671f\u9650\u306f\u306a\u3044\u304c\u3001\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u305f\u6708\u306e\u7fcc\u6708\u672b\u65e5\u304b\u3089\u9069\u7528\u3055\u308c\u308b<\/li>\n<li>\u627f\u8a8d\uff1a\u7533\u8acb\u66f8\u63d0\u51fa\u5f8c\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u627f\u8a8d\u901a\u77e5\u304c\u306a\u304f\u3066\u3082\u3001\u7533\u8acb\u6708\u306e\u7fcc\u6708\u672b\u65e5\u306b\u627f\u8a8d\u3055\u308c\u305f\u3068\u307f\u306a\u3055\u308c\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u306e\u624b\u7d9a\u304d\u306b\u3088\u308a\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u3092\u5e742\u56de\uff087\u670810\u65e5\u3068\u7fcc\u5e741\u670820\u65e5\uff09\u306b\u307e\u3068\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u7279\u4f8b\u9069\u7528\u5f8c\u306e\u63d0\u51fa\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u4f8b\u9069\u7528\u5f8c\u306e\u63d0\u51fa\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u9032\u307f\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u4e0a\u534a\u671f\uff081\u6708\u301c6\u6708\uff09\u306e\u7d0d\u4ed8<\/strong><br \/>\n\u671f\u9650\uff1a7\u670810\u65e5<br \/>\n\u5bfe\u8c61\uff1a1\u6708\u304b\u30896\u6708\u307e\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u304a\u3088\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/li>\n<li><strong>\u4e0b\u534a\u671f\uff087\u6708\u301c12\u6708\uff09\u306e\u7d0d\u4ed8<\/strong><br \/>\n\u671f\u9650\uff1a\u7fcc\u5e741\u670820\u65e5<br \/>\n\u5bfe\u8c61\uff1a7\u6708\u304b\u308912\u6708\u307e\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u304a\u3088\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/li>\n<\/ul>\n<\/div>\n<p>\u7279\u4f8b\u9069\u7528\u5f8c\u306f\u6bce\u6708\u306e\u7d0d\u4ed8\u304b\u3089\u5e742\u56de\u306e\u7d0d\u4ed8\u306b\u5909\u66f4\u3055\u308c\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"449\" title=\"\u8cc7\u91d1\u7e70\u308a\">\u8cc7\u91d1\u7e70\u308a<\/a>\u306e\u9762\u3067\u4f59\u88d5\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u534a\u5e74\u5206\u3092\u307e\u3068\u3081\u3066\u7d0d\u4ed8\u3059\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u984d\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u7279\u4f8b\u304b\u3089\u901a\u5e38\u306e\u7d0d\u671f\u3078\u306e\u5909\u66f4\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d0d\u671f\u306e\u7279\u4f8b\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u4e8b\u696d\u6240\u304c\u3001\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u901f\u3084\u304b\u306b\u901a\u5e38\u306e\u7d0d\u671f\u3078\u306e\u5909\u66f4\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa<\/strong><br \/>\n\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3057\u306a\u304f\u306a\u3063\u305f\u3053\u3068\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b<\/li>\n<li><strong>\u63d0\u51fa\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/strong><br \/>\n\u7d66\u4e0e\u306e\u652f\u7d66\u4eba\u54e1\u304c\u5e38\u664210\u4eba\u4ee5\u4e0a\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u901f\u3084\u304b\u306b\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<li><strong>\u7d0d\u4ed8\u65b9\u6cd5\u306e\u5909\u66f4<\/strong><br \/>\n\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u6708\u306e\u5c5e\u3059\u308b\u7279\u4f8b\u671f\u9593\u5185\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u7a0e\u984d\u306f\u3001\u5c4a\u51fa\u66f8\u63d0\u51fa\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u308b<\/li>\n<li><strong>\u7d0d\u4ed8\u66f8<\/strong><br \/>\n\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u6bce\u6708\u7d0d\u4ed8\u7528\u306e\u65b0\u3057\u3044\u7d0d\u4ed8\u66f8\u304c\u9001\u3089\u308c\u308b<\/li>\n<li><strong>\u7d0d\u4ed8\u66f8\u306e\u4f7f\u3044\u5206\u3051<\/strong><br \/>\n\u63d0\u51fa\u6708\u5206\u307e\u3067\u306f\u3001\u3053\u308c\u307e\u3067\u4f7f\u7528\u3057\u3066\u3044\u305f\u7d0d\u671f\u7279\u4f8b\u7528\u306e\u7d0d\u4ed8\u66f8\u3092\u4f7f\u7528\u3057\u3001\u63d0\u51fa\u6708\u306e\u7fcc\u6708\u5206\u304b\u3089\u306f\u3001\u65b0\u3057\u304f\u9001\u3089\u308c\u3066\u304d\u305f\u6bce\u6708\u7d0d\u4ed8\u7528\u306e\u7d0d\u4ed8\u66f8\u3092\u4f7f\u7528\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u624b\u9806\u306b\u5f93\u3063\u3066\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3067\u3001\u7279\u4f8b\u304b\u3089\u901a\u5e38\u306e\u7d0d\u671f\u3078\u79fb\u884c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee5\u4e0b3\u3064\u306e\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list 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