{"id":79863,"date":"2024-12-09T13:44:30","date_gmt":"2024-12-09T04:44:30","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=79863"},"modified":"2026-04-16T15:31:20","modified_gmt":"2026-04-16T06:31:20","slug":"%e6%89%80%e5%be%97%e7%a8%8e%e3%81%af%e6%89%b6%e9%a4%8a%e4%ba%ba%e6%95%b0%e3%81%a7%e3%81%84%e3%81%8f%e3%82%89%e5%a4%89%e3%82%8f%e3%82%8b%ef%bc%9f%e5%b9%b4%e9%bd%a2%e3%81%ab%e3%82%88%e3%82%8b%e9%81%95","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/79863\/","title":{"rendered":"\u6240\u5f97\u7a0e\u306f\u6276\u990a\u4eba\u6570\u3067\u3044\u304f\u3089\u5909\u308f\u308b\uff1f\u5e74\u9f62\u306b\u3088\u308b\u9055\u3044\u3084\u7d66\u4e0e\u8a08\u7b97\u306e\u6ce8\u610f\u70b9"},"content":{"rendered":"    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/dist\/images\/icon_file_pdf-afcb395a.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/47971\/?provider=pa_basic&provider_info=cv.79863.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    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href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/7208\/?provider=pa_basic&provider_info=cv.79863.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\/05\/minibook_income_tax_quick_reference_table_by_number_of_dependents.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>\u6276\u990a\u4eba\u6570\u5225\u306e\u6240\u5f97\u7a0e\u65e9\u898b\u8868<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u6276\u990a\u4eba\u6570 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title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u306b\u304a\u3044\u3066\u3082\u6276\u990a\u306e\u5236\u5ea6\u306f\u5b58\u5728\u3057\u307e\u3059\u3002<\/b><\/span>\u5bb6\u65cf\u3084\u89aa\u65cf\u3092\u6276\u990a\u306b\u5165\u308c\u308b\u3053\u3068\u3067\u3001\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306a\u304f\u5065\u5eb7\u4fdd\u967a\u306e\u7d66\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u306a\u3069\u304c\u53ef\u80fd\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u6240\u5f97\u7a0e\u3068\u7570\u306a\u308a\u3001\u6276\u990a\u4eba\u6570\u306b\u3088\u3063\u3066\u5897\u6e1b\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6276\u990a\u4eba\u6570\u304c1\u4eba\u3067\u3042\u3063\u3066\u30822\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u4fdd\u967a\u6599\u984d\u306b\u5dee\u304c\u751f\u3058\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u8a8d\u5b9a\u306b\u3064\u3044\u3066\u306f\u30012026\u5e744\u6708\u3088\u308a\u5224\u5b9a\u57fa\u6e96\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5f93\u6765\u306f\u5b9f\u969b\u306e\u53ce\u5165\u5b9f\u7e3e\u3067\u5224\u5b9a\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6539\u6b63\u5f8c\u306f\u52b4\u50cd\u5951\u7d04\u66f8\u3084\u52b4\u50cd\u6761\u4ef6\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5e74\u9593\u53ce\u5165\u898b\u8fbc\u307f\u304c\u91cd\u8996\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u6b8b\u696d\u4ee3\u306a\u3069\u306e\u81e8\u6642\u53ce\u5165\u306f\u539f\u5247\u3068\u3057\u3066\u5e74\u9593\u53ce\u5165\u306b\u542b\u3081\u306a\u304f\u3066\u3088\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u30012026\u5e7410\u6708\u304b\u3089\u306f\u3001\u5f93\u696d\u54e1\u6570\u306b\u304b\u304b\u308f\u3089\u305a\u903120\u6642\u9593\u4ee5\u4e0a\u52e4\u52d9\u7b49\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306b\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u7fa9\u52d9\u304c\u62e1\u5927\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\uff08\u3044\u308f\u3086\u308b\u300c106\u4e07\u5186\u306e\u58c1\u300d\u306e\u64a4\u5ec3\uff09\u3002<\/p>\n<h2>\u6240\u5f97\u7a0e\u306f\u6276\u990a\u4eba\u6570\u3067\u3044\u304f\u3089\u5909\u308f\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306f\u3001\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u3068\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u300d\u3092\u5408\u8a08\u3057\u305f\u4eba\u6570\u3067\u3059\u3002<\/b><\/span>\u5408\u8a08\u4eba\u6570\u306b\u5236\u9650\u306f\u306a\u304f\u3001\u5bfe\u8c61\u3068\u3057\u3066\u542b\u307e\u308c\u308b\u89aa\u65cf\u7b49\u304c\u3044\u308c\u3070\u5168\u3066\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c8\u5e74\u5206\u3088\u308a\u3001\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u300d\u306f\u5f93\u6765\u306e\u300c\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u300d\u306b\u52a0\u3048\u3001\u7279\u5b9a\u89aa\u65cf\uff0819\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u3067\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c100\u4e07\u5186\u4ee5\u4e0b\u306e\u8005\uff09\u3082\u542b\u3080\u6982\u5ff5\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u300d\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8005\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/li>\n<\/ul>\n<p>\u7d0d\u7a0e\u8005\u306e\u5408\u8a08\u306e\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u4ee5\u4e0b\u3068\u306a\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u304a\u308a\u3001\u5408\u8a08\u6240\u5f97\u306e\u91d1\u984d\u304c95\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u914d\u5076\u8005\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u306b\u304a\u3051\u308b\u4e8b\u696d\u5c02\u5f93\u8005\u3001\u304a\u3088\u3073<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u306f\u9664\u304b\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\uff08\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\uff09<\/li>\n<\/ul>\n<p>\u6276\u990a\u89aa\u65cf\u3067\u3042\u3063\u3066\u300116\u6b73\u4ee5\u4e0a\u3068\u306a\u308b\u8005\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u6276\u990a\u89aa\u65cf\u3068\u306f\u3001\u914d\u5076\u8005\u4ee5\u5916\u306e6\u89aa\u7b49\u5185\u306e\u8840\u65cf\u304a\u3088\u30733\u89aa\u7b49\u5185\u306e\u59fb\u65cf\u3067\u3042\u3063\u3066\u3001\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u304c62\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\u306f\u5e74\u53ce136\u4e07\u5186\u4ee5\u4e0b\uff09\u3068\u306a\u308b\u8005\u3092\u6307\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u3053\u306e\u6240\u5f97\u8981\u4ef6\u306f\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a58\u4e07\u5186\u4ee5\u4e0b\u304b\u3089\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3082\u306e\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u9752\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u306b\u304a\u3051\u308b\u4e8b\u696d\u5c02\u5f93\u8005\u3001\u304a\u3088\u3073\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u306f\u9664\u304b\u308c\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\uff08\u7279\u5b9a\u89aa\u65cf\uff09<\/li>\n<\/ul>\n<p>\u4ee4\u548c8\u5e74\u5206\u3088\u308a\u300119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\u7b49\u3067\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c100\u4e07\u5186\u4ee5\u4e0b\u306e\u8005\uff08\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3057\u306a\u3044\u8005\u306b\u9650\u308b\uff09\u3082\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6708\u3005\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u306b\u304a\u3044\u3066\u3082\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u306e\u5408\u8a08\u4eba\u6570\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u7a0b\u5ea6\u3001\u6240\u5f97\u7a0e\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u6708\u53ce\u3068\u6276\u990a\u4eba\u6570\u3054\u3068\u306e\u6240\u5f97\u7a0e\u984d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff082026\u5e743\u670831\u65e5\u6210\u7acb\uff09\u306b\u3088\u308a\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u306e\u672c\u5247\u304c58\u4e07\u5186\u304b\u308962\u4e07\u5186\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u304c65\u4e07\u5186\u304b\u308969\u4e07\u5186\u306b\u3055\u3089\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u4ee4\u548c8\u5e74\u30fb9\u5e74\u306f\u6642\u9650\u7684\u306a\u7279\u4f8b\u63aa\u7f6e\u3082\u52a0\u308f\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u8ab2\u7a0e\u6700\u4f4e\u9650\u306f178\u4e07\u5186\u307e\u3067\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u7a0e\u984d\u306f\u4ee4\u548c8\u5e74\u5206\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u6708\u984d\u8868\uff09\u306b\u57fa\u3065\u304f\u6708\u3005\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u3067\u3042\u308a\u3001\u4ee4\u548c8\u5e74\u5ea6\u6539\u6b63\u5206\u306f\u6708\u3005\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u306f\u53cd\u6620\u3055\u308c\u305a\u3001\u4ee4\u548c8\u5e7412\u6708\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3067\u7cbe\u7b97\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6700\u7d42\u7684\u306a\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u6708\u984d\u00d712\u306e\u91d1\u984d\u3088\u308a\u3082\u4f4e\u304f\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6708\u53ce30\u4e07\u5186\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u304c\u63a7\u9664\u3055\u308c\u305f\u5f8c\u306e\u7d66\u4e0e\u7b49\u304c\u6708300,000\u5186\u3067\u3042\u308b\u5834\u5408\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09\u300d\u306b\u304a\u3044\u3066\u3001299,000\u5186\u4ee5\u4e0a302,000\u5186\u672a\u6e80\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u6276\u990a\u4eba\u6570\u3054\u3068\u306b\u4ee5\u4e0b\u306e\u91d1\u984d\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6276\u990a\u3059\u308b\u4eba\u6570<\/th>\n<th>\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08\u6708\uff09<\/th>\n<th>\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08\u5e74\u9593\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>0\u4eba<\/td>\n<td style=\"text-align: right;\">7,930\u5186<\/td>\n<td style=\"text-align: right;\">95,160\u5186<\/td>\n<\/tr>\n<tr>\n<td>1\u4eba<\/td>\n<td style=\"text-align: right;\">6,320\u5186<\/td>\n<td style=\"text-align: right;\">75,840\u5186<\/td>\n<\/tr>\n<tr>\n<td>2\u4eba<\/td>\n<td style=\"text-align: right;\">4,700\u5186<\/td>\n<td style=\"text-align: right;\">56,400\u5186<\/td>\n<\/tr>\n<tr>\n<td>3\u4eba<\/td>\n<td style=\"text-align: right;\">3,080\u5186<\/td>\n<td style=\"text-align: right;\">36,960\u5186<\/td>\n<\/tr>\n<tr>\n<td>4\u4eba<\/td>\n<td style=\"text-align: right;\">1,470\u5186<\/td>\n<td style=\"text-align: right;\">17,640\u5186<\/td>\n<\/tr>\n<tr>\n<td>5\u4eba<\/td>\n<td style=\"text-align: right;\">0\u5186<\/td>\n<td style=\"text-align: right;\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td>6\u4eba<\/td>\n<td style=\"text-align: right;\">0\u5186<\/td>\n<td style=\"text-align: right;\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td>7\u4eba<\/td>\n<td style=\"text-align: right;\">0\u5186<\/td>\n<td style=\"text-align: right;\">0\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6276\u990a\u3059\u308b\u89aa\u65cf\u7b49\u304c\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6708\u306b7,930\u5186\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6276\u990a\u89aa\u65cf\u7b49\u304c1\u4eba\u3044\u308c\u30706,320\u5186\u3068\u306a\u308a\u3001\u305d\u306e\u5dee\u984d\u306f1,610\u5186\u3067\u3059\u3002\u6708\u3005\u3067\u306f\u5927\u304d\u306a\u91d1\u984d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5e74\u9593\u3067\u306f19,320\u5186\u306e\u5dee\u304c\u51fa\u3066\u3057\u307e\u3044\u307e\u3059\u30025\u4eba\u4ee5\u4e0a\u3067\u306f0\u5186\u3068\u306a\u308b\u305f\u3081\u3001\u3055\u3089\u306b\u5927\u304d\u306a\u5dee\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u91d1\u984d\u306f\u3001\u7532\u6b04\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3067\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7532\u6b04\u3067\u306f\u306a\u304f\u9ad8\u3044\u7a0e\u7387\u306e\u4e59\u6b04\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306e\u91d1\u984d\u306f\u3001\u6708\u9593\u306753,600\u5186\u3001\u5e74\u9593\u3067\u306f643,200\u5186\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/01-07.pdf\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6708\u53ce40\u4e07\u5186\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u304c\u63a7\u9664\u3055\u308c\u305f\u5f8c\u306e\u7d66\u4e0e\u7b49\u304c\u6708400,000\u5186\u3067\u3042\u308b\u5834\u5408\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09\u300d\u306b\u304a\u3044\u3066\u3001398,000\u5186\u4ee5\u4e0a401,000\u5186\u672a\u6e80\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u6276\u990a\u4eba\u6570\u3054\u3068\u306b\u4ee5\u4e0b\u306e\u91d1\u984d\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6276\u990a\u3059\u308b\u4eba\u6570<\/th>\n<th>\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08\u6708\uff09<\/th>\n<th>\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08\u5e74\u9593\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>0\u4eba<\/td>\n<td style=\"text-align: right;\">15,650\u5186<\/td>\n<td style=\"text-align: right;\">187,800\u5186<\/td>\n<\/tr>\n<tr>\n<td>1\u4eba<\/td>\n<td style=\"text-align: right;\">12,430\u5186<\/td>\n<td style=\"text-align: right;\">149,160\u5186<\/td>\n<\/tr>\n<tr>\n<td>2\u4eba<\/td>\n<td style=\"text-align: right;\">9,190\u5186<\/td>\n<td style=\"text-align: right;\">110,280\u5186<\/td>\n<\/tr>\n<tr>\n<td>3\u4eba<\/td>\n<td style=\"text-align: right;\">7,130\u5186<\/td>\n<td style=\"text-align: right;\">85,560\u5186<\/td>\n<\/tr>\n<tr>\n<td>4\u4eba<\/td>\n<td style=\"text-align: right;\">5,510\u5186<\/td>\n<td style=\"text-align: right;\">66,120\u5186<\/td>\n<\/tr>\n<tr>\n<td>5\u4eba<\/td>\n<td style=\"text-align: right;\">3,890\u5186<\/td>\n<td style=\"text-align: right;\">46,680\u5186<\/td>\n<\/tr>\n<tr>\n<td>6\u4eba<\/td>\n<td style=\"text-align: right;\">2,280\u5186<\/td>\n<td style=\"text-align: right;\">27,360\u5186<\/td>\n<\/tr>\n<tr>\n<td>7\u4eba<\/td>\n<td style=\"text-align: right;\">660\u5186<\/td>\n<td style=\"text-align: right;\">7,920\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6276\u990a\u3059\u308b\u89aa\u65cf\u304c\u3044\u306a\u3044\u5834\u5408\u306b\u6bd4\u3079\u3066\u3001\u6276\u990a\u89aa\u65cf\u7b49\u304c1\u4eba\u3044\u308c\u3070\u6708\u30053,220\u5186\u3001\u5e74\u9593\u306738,640\u5186\u306e\u5dee\u984d\u304c\u751f\u3058\u307e\u3059\u3002\u6708\u53ce\u304c\u4e0a\u304c\u3063\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u3055\u3089\u306b\u6276\u990a\u4eba\u6570\u3054\u3068\u306e\u5dee\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u3067\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u4e59\u6b04\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u6708\u984d88,700\u5186\u3001\u5e74\u9593\u30671,064,400\u5186\u304c\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/01-07.pdf\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6708\u53ce50\u4e07\u5186\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u304c\u63a7\u9664\u3055\u308c\u305f\u5f8c\u306e\u7d66\u4e0e\u7b49\u304c\u6708500,000\u5186\u3067\u3042\u308b\u5834\u5408\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09\u300d\u306b\u304a\u3044\u3066\u3001500,000\u5186\u4ee5\u4e0a503,000\u5186\u672a\u6e80\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u6276\u990a\u4eba\u6570\u3054\u3068\u306b\u4ee5\u4e0b\u306e\u91d1\u984d\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6276\u990a\u3059\u308b\u4eba\u6570<\/th>\n<th>\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08\u6708\uff09<\/th>\n<th>\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08\u5e74\u9593\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>0\u4eba<\/td>\n<td style=\"text-align: right;\">28,190\u5186<\/td>\n<td style=\"text-align: right;\">338,280\u5186<\/td>\n<\/tr>\n<tr>\n<td>1\u4eba<\/td>\n<td style=\"text-align: right;\">21,730\u5186<\/td>\n<td style=\"text-align: right;\">260,760\u5186<\/td>\n<\/tr>\n<tr>\n<td>2\u4eba<\/td>\n<td style=\"text-align: right;\">17,520\u5186<\/td>\n<td style=\"text-align: right;\">210,240\u5186<\/td>\n<\/tr>\n<tr>\n<td>3\u4eba<\/td>\n<td style=\"text-align: right;\">14,280\u5186<\/td>\n<td style=\"text-align: right;\">171,360\u5186<\/td>\n<\/tr>\n<tr>\n<td>4\u4eba<\/td>\n<td style=\"text-align: right;\">11,060\u5186<\/td>\n<td style=\"text-align: right;\">132,720\u5186<\/td>\n<\/tr>\n<tr>\n<td>5\u4eba<\/td>\n<td style=\"text-align: right;\">8,060\u5186<\/td>\n<td style=\"text-align: right;\">96,720\u5186<\/td>\n<\/tr>\n<tr>\n<td>6\u4eba<\/td>\n<td style=\"text-align: right;\">6,440\u5186<\/td>\n<td style=\"text-align: right;\">77,280\u5186<\/td>\n<\/tr>\n<tr>\n<td>7\u4eba<\/td>\n<td style=\"text-align: right;\">4,830\u5186<\/td>\n<td style=\"text-align: right;\">57,960\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6276\u990a\u89aa\u65cf\u306e\u6709\u7121\u306b\u3088\u308b\u5dee\u304c\u3055\u3089\u306b\u5927\u304d\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u6276\u990a\u89aa\u65cf\u7b49\u304c1\u4eba\u3044\u308c\u3070\u30010\u4eba\u306e\u5834\u5408\u306b\u6bd4\u3079\u3066\u3001\u6708\u30056,460\u5186\u3001\u5e74\u959377,520\u5186\u3082\u6240\u5f97\u7a0e\u304c\u5b89\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u6708\u53ce\u306b\u304a\u3051\u308b\u4e59\u6b04\u9069\u7528\u6642\u306e\u5fb4\u53ce\u984d\u306f\u3001\u6708\u984d145,700\u5186\u3001\u5e74\u9593\u30671,748,400\u5186\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/01-07.pdf\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6708\u53ce60\u4e07\u5186\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u304c\u63a7\u9664\u3055\u308c\u305f\u5f8c\u306e\u7d66\u4e0e\u7b49\u304c\u6708600,000\u5186\u3067\u3042\u308b\u5834\u5408\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09\u300d\u306b\u304a\u3044\u3066\u3001599,000\u5186\u4ee5\u4e0a602,000\u5186\u672a\u6e80\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u6276\u990a\u4eba\u6570\u3054\u3068\u306b\u4ee5\u4e0b\u306e\u91d1\u984d\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6276\u990a\u3059\u308b\u4eba\u6570<\/th>\n<th>\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08\u6708\uff09<\/th>\n<th>\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08\u5e74\u9593\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>0\u4eba<\/td>\n<td style=\"text-align: right;\">45,390\u5186<\/td>\n<td style=\"text-align: right;\">544,680\u5186<\/td>\n<\/tr>\n<tr>\n<td>1\u4eba<\/td>\n<td style=\"text-align: right;\">38,930\u5186<\/td>\n<td style=\"text-align: right;\">467,160\u5186<\/td>\n<\/tr>\n<tr>\n<td>2\u4eba<\/td>\n<td style=\"text-align: right;\">32,470\u5186<\/td>\n<td style=\"text-align: right;\">389,640\u5186<\/td>\n<\/tr>\n<tr>\n<td>3\u4eba<\/td>\n<td style=\"text-align: right;\">25,990\u5186<\/td>\n<td style=\"text-align: right;\">311,880\u5186<\/td>\n<\/tr>\n<tr>\n<td>4\u4eba<\/td>\n<td style=\"text-align: right;\">19,650\u5186<\/td>\n<td style=\"text-align: right;\">235,800\u5186<\/td>\n<\/tr>\n<tr>\n<td>5\u4eba<\/td>\n<td style=\"text-align: right;\">16,430\u5186<\/td>\n<td style=\"text-align: right;\">197,160\u5186<\/td>\n<\/tr>\n<tr>\n<td>6\u4eba<\/td>\n<td style=\"text-align: right;\">13,190\u5186<\/td>\n<td style=\"text-align: right;\">158,280\u5186<\/td>\n<\/tr>\n<tr>\n<td>7\u4eba<\/td>\n<td style=\"text-align: right;\">9,950\u5186<\/td>\n<td style=\"text-align: right;\">119,400\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u984d\u306b\u306a\u308b\u3068\u3001\u6276\u990a\u89aa\u65cf\u304c\u3044\u3066\u3082\u6708\u3005\u306e\u5fb4\u53ce\u984d\u306f\u304b\u306a\u308a\u5927\u304d\u306a\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002\u6276\u990a\u89aa\u65cf\u7b49\u304c0\u4eba\u30681\u4eba\u306e\u5834\u5408\u306e\u5dee\u984d\u306f\u6708\u30056,460\u5186\u3001\u5e74\u959377,520\u5186\u3067\u3059\u3002\u306a\u304a\u3001\u4e59\u6b04\u9069\u7528\u6642\u306f\u3001\u6708\u3005195,400\u5186\u3001\u5e74\u95932,344,800\u5186\u304c\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002\u7532\u6b04\u9069\u7528\u6642\u3068\u6bd4\u3079\u3066\u6975\u3081\u3066\u5927\u304d\u306a\u8ca0\u62c5\u3068\u306a\u308b\u984d\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/01-07.pdf\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6240\u5f97\u7a0e\u306e\u6276\u990a\u89aa\u65cf\u306e\u5e74\u9f62\u306b\u3088\u308b\u9055\u3044<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u3068\u306a\u308b\u305f\u3081\u306b\u306f\u300116\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u306a\u3069\u3001\u6276\u990a\u89aa\u65cf\u306f\u5e74\u9f62\u304c\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u3082\u3001\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u304c70\u6b73\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u306f\u300c\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u3068\u3057\u3066\u3001\u901a\u5e38\u306e38\u4e07\u5186\u304b\u308948\u4e07\u5186\u306b\u63a7\u9664\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u57fa\u790e\u63a7\u9664\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50299\/\" data-internallinksmanager029f6b8e52c=\"326\" title=\"\u5be1\u5a66\u63a7\u9664\">\u5be1\u5a66\u63a7\u9664<\/a>\u3001\u3072\u3068\u308a\u89aa\u63a7\u9664\u306a\u3069\u3001\u4ed6\u306e\u63a7\u9664\u3067\u306f\u5e74\u9f62\u306b\u5fdc\u3058\u305f\u5dee\u306f\u751f\u3058\u3066\u3044\u307e\u305b\u3093\u3002\u5e74\u9f62\u306b\u3088\u308b\u5dee\u306f\u3001\u6276\u990a\u63a7\u9664\u3084\u914d\u5076\u8005\u63a7\u9664\u7279\u6709\u306e\u50be\u5411\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u5e74\u9f62\u304c\u91cd\u8981\u306a\u8981\u7d20\u3068\u306a\u308b\u6276\u990a\u89aa\u65cf\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5e74\u9f62\u306b\u3088\u308b\u9055\u3044\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4e00\u822c\u306e\u6276\u990a\u89aa\u65cf\uff0816\u6b73\u4ee5\u4e0a18\u6b73\u4ee5\u4e0b\u300123\u6b73\u4ee5\u4e0a69\u6b73\u4ee5\u4e0b\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u306a\u304b\u3067\u3082\u300116\u6b73\u4ee5\u4e0a18\u6b73\u4ee5\u4e0b\u306e\u8005\u306823\u6b73\u4ee5\u4e0a69\u6b73\u4ee5\u4e0b\u306e\u8005\u3092\u4ed6\u306e\u89aa\u65cf\u3068\u533a\u5225\u3057\u3066\u3001\u300c\u4e00\u822c\u306e\u6276\u990a\u89aa\u65cf\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/b><\/span>\u9ad8\u6821\u751f\u3084\u5927\u5b66\u5352\u696d\u5f8c\u306e\u5b50\u3069\u3082\u306a\u3069\u304c\u8a72\u5f53\u3057\u3001\u6276\u990a\u63a7\u9664\u984d\u306f38\u4e07\u5186\u3067\u3059\u3002<\/p>\n<h3>\u7279\u5b9a\u6276\u990a\u89aa\u65cf\uff0819\u6b73\u4ee5\u4e0a22\u6b73\u4ee5\u4e0b\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u300d\u306f\u300119\u6b73\u4ee5\u4e0a22\u6b73\u4ee5\u4e0b\u306e\u6276\u990a\u89aa\u65cf\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/b><\/span>\u5927\u5b66\u7b49\u306b\u901a\u3046\u5e74\u9f62\u3067\u7d4c\u6e08\u7684\u8ca0\u62c5\u304c\u5927\u304d\u3044\u3053\u3068\u304b\u3089\u3001\u4e00\u822c\u306e\u6276\u990a\u89aa\u65cf\u3088\u308a\u3082\u9ad8\u304463\u4e07\u5186\u304c\u63a7\u9664\u984d\u3068\u3057\u3066\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5927\u5b66\u3084\u5c02\u9580\u5b66\u6821\u306b\u901a\u3046\u5b50\u3069\u3082\u306a\u3069\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<h3>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\uff0819\u6b73\u4ee5\u4e0a22\u6b73\u4ee5\u4e0b\u30fb\u4ee4\u548c7\u5e74\u5206\u3088\u308a\u65b0\u8a2d\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u304c\u65b0\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span>19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\u7b49\u3067\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c62\u4e07\u5186\u3092\u8d85\u3048\u308b\u305f\u3081\u306b\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c123\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u6bb5\u968e\u7684\u306a\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u63a7\u9664\u984d\u306f\u6700\u592763\u4e07\u5186\u3067\u3001\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u9013\u6e1b\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u5927\u5b66\u751f\u5e74\u4ee3\u306e\u5b50\u3069\u3082\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u7b49\u3067\u4e00\u5b9a\u306e\u53ce\u5165\u3092\u5f97\u305f\u5834\u5408\u3067\u3082\u3001\u89aa\u306e\u7a0e\u8ca0\u62c5\u304c\u6025\u6fc0\u306b\u5897\u52a0\u3059\u308b\u3053\u3068\u3092\u9632\u3050\u4ed5\u7d44\u307f\u304c\u6574\u5099\u3055\u308c\u307e\u3057\u305f\u3002\u306a\u304a\u3001\u6708\u3005\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u304a\u3044\u3066\u306f\u3001\u7279\u5b9a\u89aa\u65cf\u306e\u3046\u3061\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c100\u4e07\u5186\u4ee5\u4e0b\u306e\u8005\u306f\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u300d\u3068\u3057\u3066\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u8001\u4eba\u6276\u990a\u89aa\u65cf\uff08\u5e74\u9f6270\u6b73\u4ee5\u4e0a\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u89aa\u65cf\u306e\u306a\u304b\u3067\u3082\u3001\u5e74\u9f62\u304c70\u6b73\u4ee5\u4e0a\u306e\u8005\u3092\u300c\u8001\u4eba\u6276\u990a\u89aa\u65cf\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/b><\/span>\u540c\u5c45\u305b\u305a\u306b\u6276\u990a\u3059\u308b\u4e21\u89aa\u3084\u7956\u7236\u6bcd\u306a\u3069\u304c\u8a72\u5f53\u3057\u3001\u63a7\u9664\u984d\u306f48\u4e07\u5186\u3067\u3059\u3002<\/p>\n<h3>\u540c\u5c45\u3059\u308b\u8001\u4eba\u6276\u990a\u89aa\u65cf\uff08\u5e74\u9f6270\u6b73\u4ee5\u4e0a\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8001\u4eba\u6276\u990a\u89aa\u65cf\u306e\u306a\u304b\u3067\u3082\u3001\u540c\u5c45\u3059\u308b\u4e21\u89aa\u3084\u7956\u7236\u6bcd\u306a\u3069\u306e\u76f4\u7cfb\u5c0a\u5c5e\u306f\u3001\u300c\u540c\u5c45\u8001\u89aa\u7b49\u300d\u3068\u3057\u3066\u3001\u901a\u5e38\u306e\u8001\u4eba\u6276\u990a\u89aa\u65cf\u3088\u308a\u3082\u9ad8\u304458\u4e07\u5186\u304c\u63a7\u9664\u984d\u3068\u3057\u3066\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u540c\u5c45\u3059\u308b\u4e21\u89aa\u3084\u7956\u7236\u6bcd\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u304c\u3001\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u306b\u5165\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/p>\n<h2>\u7a0e\u5236\u4e0a\u306e\u6276\u990a\u4eba\u6570\u306e\u6570\u3048\u65b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u308c\u307e\u3067\u89e3\u8aac\u3057\u305f\u901a\u308a\u3001\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306b\u542b\u3081\u308b\u306b\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u3053\u306e\u4eba\u6570\u306f\u5b9f\u969b\u306e\u6276\u990a\u89aa\u65cf\u306e\u4eba\u6570\u3068\u306f\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u5236\u4e0a\u306e\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u3048\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6276\u990a\u89aa\u65cf\u7b49\u306e\u4eba\u6570\uff1a\u30d7\u30e9\u30b91\u4eba<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u89aa\u65cf\u7b49\u3092\u305d\u306e\u307e\u307e\u3001\u300c\u30d7\u30e9\u30b91\u4eba\u300d\u3068\u3057\u3066\u6570\u3048\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3059\u3002<\/b><\/span><\/p>\n<ul>\n<li>\u914d\u5076\u8005\u304c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/li>\n<li>\u89aa\u65cf\u304c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\uff08\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u307e\u305f\u306f\u7279\u5b9a\u89aa\u65cf\u3067\u5408\u8a08\u6240\u5f97\u91d1\u984d100\u4e07\u5186\u4ee5\u4e0b\u306e\u8005\uff09\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/li>\n<li>\u672c\u4eba\u304c\u300c\u3072\u3068\u308a\u89aa\u300d\u300c\u5be1\u5a66\u300d\u300c\u52e4\u52b4\u5b66\u751f\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/li>\n<li>\u672c\u4eba\u307e\u305f\u306f\u914d\u5076\u8005\u3001\u6276\u990a\u89aa\u65cf\u304c\u3001\u7a0e\u6cd5\u4e0a\u306b\u304a\u3051\u308b\u4e00\u822c\u307e\u305f\u306f\u7279\u5225\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/li>\n<\/ul>\n<p>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3059\u308b\u304b\u306f\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u6b04\u3084\u3001\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u306e\u9805\u76ee\u3067\u78ba\u8a8d\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u300d\u6b04\u3067\u78ba\u8a8d\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_01.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_06.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6276\u990a\u89aa\u65cf\u7b49\u306e\u4eba\u6570\uff1a\u30d7\u30e9\u30b92\u4eba<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u89aa\u65cf\u7b49\u3092\u305d\u306e\u307e\u307e\u306e\u6570\u3067\u306f\u306a\u304f\u3001\u300c\u30d7\u30e9\u30b92\u4eba\u300d\u3068\u3059\u308b\u306e\u306f\u4ee5\u4e0b\u306e\u5834\u5408\u3067\u3059\u3002<\/b><\/span><\/p>\n<ul>\n<li>\u672c\u4eba\u3084\u914d\u5076\u8005\u307e\u305f\u306f\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u304c\u3001\u7279\u5225\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf\u3068\u540c\u5c45\u3059\u308b\u5834\u5408<\/li>\n<\/ul>\n<p>\u7279\u5225\u969c\u5bb3\u8005\u3068\u306f\u3001\u91cd\u5ea6\u306e\u969c\u5bb3\u3092\u6301\u3064\u969c\u5bb3\u8005\u3067\u3042\u3063\u3066\u3001\u5e38\u6642\u4ecb\u8b77\u304c\u5fc5\u8981\u306a\u8005\u7b49\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u3068\u306f\u3001\u7279\u5225\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u6276\u990a\u89aa\u65cf\u3067\u3042\u3063\u3066\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u7b49\u3068\u540c\u5c45\u3059\u308b\u8005\u3092\u6307\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u308c\u3089\u306e\u8005\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u300c\u969c\u5bb3\u8005\u3001\u5be1\u5a66\u3001\u3072\u3068\u308a\u89aa\u53c8\u306f\u52e4\u52b4\u5b66\u751f\u300d\u306e\u6b04\u3067\u78ba\u8a8d\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_01.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6276\u990a\u306e\u4eba\u6570\u5909\u66f4\u3067\u6240\u5f97\u7a0e\u306f\u3044\u3064\u304b\u3089\u5909\u308f\u308b<\/h2>\n<p><span style=\"background-color: 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   <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/dist\/images\/icon_file_pdf-afcb395a.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/47971\/?provider=pa_basic&provider_info=cv.79863.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    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