{"id":81353,"date":"2024-12-24T14:19:45","date_gmt":"2024-12-24T05:19:45","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=81353"},"modified":"2025-11-19T17:22:06","modified_gmt":"2025-11-19T08:22:06","slug":"%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e7%b5%a6%e4%b8%8e%e6%89%80%e5%be%97%e9%87%91%e9%a1%8d%e3%81%ae%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%81%af%ef%bc%9f%e8%a8%88","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/81353\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f\u8a08\u7b97\u30c4\u30fc\u30eb\u3084\u65e9\u898b\u8868\u3082"},"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\/src\/images\/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\/49186\/?provider=pa_basic&provider_info=cv.81353.part.pdfdl-box\" target=\"_blank\" rel=\"noopener\"\n                data-impression-and-click-trigger\n                class=\"pdf-dl-box-button advads-button-primary\"\n                aria-label=\"\u8a18\u4e8b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30da\u30fc\u30b8\u3078\u79fb\u52d5\">\u8a18\u4e8b\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\n            <\/a>\n        <\/div>\n    <\/div>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306b\u304a\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u306e\u904e\u4e0d\u8db3\u304c\u306a\u3044\u304b\u8abf\u6574\u3059\u308b\u305f\u3081\u306b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u306e\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u7d66\u4e0e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u3092\u8a08\u7b97\u3059\u308b\u969b\u306f\u53ce\u5165\u91d1\u984d\u304b\u3089<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>\u984d\u3092\u5dee\u3057\u5f15\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3067\u304d\u308b\u3088\u3046\u306b\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u7c21\u5358\u306b\u8a08\u7b97\u3067\u304d\u308b\u30c4\u30fc\u30eb\u3082\u7d39\u4ecb\u3059\u308b\u306e\u3067\u3001\u305c\u3072\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<br \/>\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\/8394\/?provider=pa_basic&provider_info=cv.81353.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/wp-content\/uploads\/2025\/07\/minibook_yearend_adjustment_salary_income_calculation.jpg\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u5e74\u672b\u8abf\u6574 \u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u8a08\u7b97\u30b7\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u5e74\u672b\u8abf\u6574 \u8a08\u7b97\u30c4\u30fc\u30eb\u300d\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d \u8a08\u7b97\u30c4\u30fc\u30eb\u300d\u306a\u3069\u3067\u691c\u7d22\u3055\u308c\u305f\u65b9\u5411\u3051\u306b\u3001\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div><\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u5e74\u672b\u8abf\u6574\u3067\u306f\u7d66\u4e0e\u6240\u5f97\u306e\u7533\u544a\u304c\u5fc5\u8981<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u306f\u7d66\u4e0e\u6240\u5f97\u306e\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3057\u305f\u7a0e\u984d\u306e\u5408\u8a08\u984d\u3068\u672c\u6765\u5fb4\u53ce\u3059\u3079\u304d\u6240\u5f97\u7a0e\u306e\u7dcf\u984d\u306e\u904e\u4e0d\u8db3\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u3084\u7d66\u4e0e\u6240\u5f97\u306e\u610f\u5473\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u7d66\u4e0e\u3084\u8cde\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u306b\u904e\u4e0d\u8db3\u304c\u306a\u3044\u304b\u8a08\u7b97\u3057\u3001\u904e\u4e0d\u8db3\u304c\u3042\u308c\u3070\u8abf\u6574\u3057\u3066<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2690\/\" data-internallinksmanager029f6b8e52c=\"552\" title=\"\u5e74\u7a0e\u984d\">\u5e74\u7a0e\u984d<\/a>\u3092\u4e00\u81f4\u3055\u305b\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f1a\u793e\u306f\u6bce\u6708\u5f93\u696d\u54e1\u306b\u7d66\u4e0e\u3084\u8cde\u4e0e\u304b\u3089\u6240\u5f97\u7a0e\u3092\u6982\u7b97\u3067\u7b97\u51fa\u3057\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u3042\u304f\u307e\u3067\u6982\u7b97\u3067\u3042\u308b\u305f\u3081\u30011\u5e74\u5206\u306e\u6240\u5f97\u984d\u304c\u6c7a\u307e\u308b\u5e74\u672b\u306b\u6b63\u3057\u3044\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u904e\u4e0d\u8db3\u304c\u306a\u3044\u304b\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u306f\u6b63\u3057\u3044\u6240\u5f97\u7a0e\u3092\u7b97\u51fa\u3057\u3001\u6240\u5f97\u7a0e\u306b\u4e0d\u8db3\u304c\u3042\u308c\u3070\u8ffd\u52a0\u3067\u5fb4\u53ce\u3057\u3001\u9006\u306b\u7d0d\u3081\u3059\u304e\u3066\u3044\u308b\u5834\u5408\u306f\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u57fa\u672c\u7684\u306b\u3001\u4f1a\u793e\u306b\u5728\u7c4d\u3059\u308b\u3059\u3079\u3066\u306e\u5f93\u696d\u54e1\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u203b\u7d66\u4e0e\u7b49\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5f93\u696d\u54e1\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-lkc-id=\"5\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u30102026\u5e74\u3011\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f\u5fc5\u8981\u66f8\u985e\u307e\u3068\u3081\u30fb\u66f8\u304d\u65b9\u3092\u7c21\u5358\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">\u5e74\u672b\u8abf\u6574\u306f\u30011\u5e74\u9593\u306e\u7d0d\u7a0e\u984d\u3092\u78ba\u5b9a\u3055\u305b\u308b\u91cd\u8981\u306a\u696d\u52d9\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u306f\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u5fc5\u8981\u8cc7\u6599\u306e\u4f5c\u6210\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u5f93\u696d\u54e1\u304b\u3089\u306e\u8cea\u554f\u306b\u5bfe\u5fdc\u3059\u308b\u306a\u3069\u5fd9\u3057\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u6700\u65b0\u7248\u306e\u5e74\u672b\u8abf\u6574\u306e\u624b\u7d9a\u304d\u3068\u63d0\u51fa\u8cc7\u6599\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a\u306e\u9055\u3044\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a\u306e\u4e3b\u306a\u9055\u3044\u306f\u3001\u624b\u7d9a\u304d\u3092\u884c\u3046\u4e3b\u4f53\u304c\u9055\u3046\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u304a\u3088\u3073\u78ba\u5b9a\u7533\u544a\u306e\u76ee\u7684\u306f\u3001\u3044\u305a\u308c\u3082\u56fd\u306b\u7d0d\u3081\u308b\u3079\u304d\u300c\u6240\u5f97\u7a0e\u300d\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u305d\u306e\u70b9\u306b\u4e21\u8005\u306e\u9055\u3044\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5e74\u672b\u8abf\u6574\u306f\u6240\u5c5e\u3057\u3066\u3044\u308b\u4f1a\u793e\u304c\u4e3b\u4f53\u3068\u306a\u3063\u3066\u884c\u3044\u307e\u3059\u3002\u5bfe\u3057\u3066\u78ba\u5b9a\u7533\u544a...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u7d66\u4e0e\u6240\u5f97\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u3068\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u524d\u306e\u7d66\u4e0e\u3084\u8cde\u4e0e\u306a\u3069\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u3001\u8cde\u4e0e\u3059\u3079\u3066\u304c\u7d66\u4e0e\u6240\u5f97\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7d66\u4e0e\u53ce\u5165\u3068\u7d66\u4e0e\u6240\u5f97\u306f\u6df7\u540c\u3055\u308c\u3084\u3059\u3044\u3067\u3059\u304c\u3001\u6b21\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7d66\u4e0e\u53ce\u5165\uff1a\u52e4\u52d9\u5148\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u7d66\u4e0e\u3001\u8cde\u4e0e\u7b49\u306e\u5408\u8a08\u91d1\u984d<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\uff1a\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d<\/li>\n<\/ul>\n<p>\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u3092\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u7d66\u4e0e\u6240\u5f97\u306e\u9805\u76ee<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u7d66\u4e0e\u6240\u5f97\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/b><\/span>\u4e3b\u306a\u8a18\u5165\u9805\u76ee\u306f\u3001\u6b21\u306e4\u3064\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u7d66\u4e0e\u6240\u5f97\u306e\u53ce\u5165\u2fa6\u984d<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u306e\u6240\u5f97\u2fa6\u984d<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d<\/li>\n<li>\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u2fa6\u984d\u306e\u2f92\u7a4d\u984d<\/li>\n<\/ul>\n<h3>\u7d66\u4e0e\u6240\u5f97\u306e\u53ce\u5165\u2fa6\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\u306e\u6b04\u306b\u306f\u30011\u5e74\u9593\u306e\u53ce\u5165\u306e\u5408\u8a08\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u6642\u70b9\u3067\u306f\u3001\u53ce\u5165\u304c\u672a\u78ba\u5b9a\u306e\u6708\u3082\u3042\u308b\u305f\u3081\u3001\u3053\u3053\u3067\u306f\u6982\u7b97\u898b\u7a4d\u984d\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u306e\u6240\u5f97\u2fa6\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span>\u306a\u304a\u3001\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u88cf\u9762\u306b\u7d66\u4e0e\u306e\u53ce\u5165\u984d\u306b\u5fdc\u3058\u305f\u8a08\u7b97\u5f0f\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u3061\u3089\u3092\u53c2\u8003\u306b\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u306e\u6b04\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u3068\u3057\u3066\u7d66\u4e0e\u4ee5\u5916\u306e\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306b\u6240\u5f97\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u3053\u306b\u8a18\u8f09\u3059\u308b\u6570\u5024\u306f\u53ce\u5165\u91d1\u984d\u304b\u3089\u8af8\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u8a18\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5229\u2f26\u6240\u5f97<\/li>\n<li>\u2f2d\u6797\u6240\u5f97<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48141\/\" data-internallinksmanager029f6b8e52c=\"577\" title=\"\u8b72\u6e21\u6240\u5f97\">\u8b72\u6e21\u6240\u5f97<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2317\/\" data-internallinksmanager029f6b8e52c=\"405\" title=\"\u914d\u5f53\u6240\u5f97\">\u914d\u5f53\u6240\u5f97<\/a><\/li>\n<li>\u2f00\u6642\u6240\u5f97<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2736\/\" data-internallinksmanager029f6b8e52c=\"529\" title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a><\/li>\n<li>\u4e0d\u52d5\u7523\u6240\u5f97<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3095\/\" data-internallinksmanager029f6b8e52c=\"542\" title=\"\u9000\u8077\u6240\u5f97\">\u9000\u8077\u6240\u5f97<\/a><\/li>\n<\/ul>\n<h3>\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u2fa6\u984d\u306e\u2f92\u7a4d\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u306e\u6240\u5f97\u2fa6\u984d\u3068\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u3092\u5408\u8a08\u3057\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u7d66\u6599\u3084\u8cde\u4e0e\u306e\u5408\u8a08\u91d1\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u6c42\u3081\u307e\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u53ce\u5165\u984d\u306b\u5fdc\u3058\u3066\u5dee\u3057\u5f15\u3051\u308b\u63a7\u9664\u306e\u3053\u3068\u3067\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61\u8005\u306f\u3001\u52e4\u52d9\u5148\u304b\u3089\u7d66\u4e0e\u3084\u8cde\u4e0e\u3092\u652f\u7d66\u3055\u308c\u3066\u3044\u308b\u4eba\u3067\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u7d66\u4e0e\u53ce\u5165\u306b\u5fdc\u3058\u3066\u5909\u308f\u308a\u3001\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u6b21\u306e\u8868\u3092\u3082\u3068\u306b\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d<\/th>\n<th>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">162\u4e075,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">55\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">162\u4e075,001\u5186\uff5e180\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 40% &#8211; 10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">180\u4e071\u5186\uff5e360\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 30% + 8\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">360\u4e071\u5186\uff5e660\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 20% + 44\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">660\u4e071\u5186\uff5e850\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 10% + 110\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">850\u4e071\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">195\u4e07\u5186\uff08\u4e0a\u9650\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u4ee4\u548c2\u5e74\u5206\u4ee5\u964d<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" target=\"_blank\" rel=\"noopener\">No.1410 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff5c\u56fd\u7a0e\u5c40\u00a0<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u304d\u308b\u30c4\u30fc\u30eb<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306f\u3001\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u306b\u3088\u308a\u3001\u624b\u52d5\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u624b\u52d5\u3067\u8a08\u7b97\u3059\u308b\u3068\u8a08\u7b97\u30df\u30b9\u306a\u3069\u304c\u751f\u3058\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5c40\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u984d\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u7c21\u5358\u306b\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u304c\u308f\u304b\u308b\u305f\u3081\u3001\u305c\u3072\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" target=\"_blank\" rel=\"noopener\">No.1410 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff5c\u56fd\u7a0e\u5c40\u00a0<\/a><\/p>\n<h2>\u4ee4\u548c6\u5e74\u5206 \u5e74\u672b\u8abf\u6574\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306e\u65e9\u898b\u8868<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306e\u9805\u3067\u524d\u8ff0\u3057\u305f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u3001\u7d66\u4e0e\u53ce\u5165\u304c660\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u3001\u304a\u3088\u305d\u306e\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u6b63\u78ba\u306a\u91d1\u984d\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u3084\u65e9\u898b\u8868\u3067\u3059\u3050\u306b\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u63b2\u8f09\u3057\u3066\u3044\u308b\u300c\u4ee4\u548c6\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\u300d\u304c\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8868\u3092\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u3067\u81ea\u8eab\u306e\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u304c\u7c21\u5358\u306b\u628a\u63e1\u3067\u304d\u307e\u3059\u3002\u65e9\u898b\u8868\u3092\u4f7f\u3063\u3066\u3001\u30df\u30b9\u306e\u306a\u3044\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2024\/pdf\/17.pdf\" target=\"_blank\" 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