{"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":"2026-09-08T18:46:51","modified_gmt":"2026-09-08T09:46:51","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\u65e9\u898b\u8868\u3082\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u5e74\u672b\u8abf\u6574\u306e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306f\u3069\u3046\u3084\u3063\u3066\u51fa\u3059\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u7d66\u4e0e\u3084\u8cde\u4e0e\u306e\u5408\u8a08\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u3001\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4ee4\u548c8\u5e74\u5206\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u306f74\u4e07\u5186\u306b\u306a\u308b\uff08\u7d66\u4e0e\u53ce\u5165\u304c220\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff09<\/li>\n<li>\u53ce\u5165\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u8a08\u7b97\u3059\u308b\uff08220\u4e07\u5186\u8d85850\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff09<\/li>\n<li>850\u4e07\u5186\u8d85\u306f\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3082\u5dee\u3057\u5f15\u3051\u308b\u5834\u5408\u304c\u3042\u308b<\/li>\n<\/ul>\n<p>\u6700\u4f4e\u4fdd\u969c\u984d\u306e\u5f15\u304d\u4e0a\u3052\u306f\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u53cd\u6620\u3055\u308c\u305a\u300112\u6708\u306e\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3057\u307e\u3059\u3002\n<\/p><\/div>\n<p>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u306e\u904e\u4e0d\u8db3\u304c\u306a\u3044\u304b\u8abf\u6574\u3059\u308b\u305f\u3081\u306b\u7d66\u4e0e\u6240\u5f97\u306e\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306f\u53ce\u5165\u91d1\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\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&#038;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>\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u7a0e\u984d\u306e\u5408\u8a08\u984d\u3068\u3001\u672c\u6765\u5fb4\u53ce\u3059\u3079\u304d\u6240\u5f97\u7a0e\u306e\u7dcf\u984d\u3068\u306e\u904e\u4e0d\u8db3\u91d1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u306b\u7d66\u4e0e\u6240\u5f97\u306e\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\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\u5e74\u7a0e\u984d\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\u3092\u78ba\u8a8d\u3057\u307e\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\u305f\u3060\u3057\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u306f\u884c\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306f\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u3044\u306a\u3044\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u4ea4\u4ed8\u3055\u308c\u308b\u305f\u3081\u3001\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593\u306f\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u3067\u3059\u3002\u4f1a\u793e\u3068\u3057\u3066\u306f\u3001\u5bfe\u8c61\u306b\u306a\u308b\u5f93\u696d\u54e1\u3078\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u3092\u4f1d\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\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\">\u5e74\u672b\u8abf\u6574\uff08\u4ee4\u548c8\u5e74\u5206\uff09\u3068\u306f\uff1f2026\u5e74\u306e\u5909\u66f4\u70b9\u30fb\u5fc5\u8981\u66f8\u985e\u30fb\u66f8\u304d\u65b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u5e74\u672b\u8abf\u6574\u3068\u306f\u4f55\u3092\u3059\u308b\u624b\u7d9a\u304d\uff1f\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u30661\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044\u306f\u624b\u7d9a\u304d\u306e\u4e3b\u4f53\u3068\u5bfe\u8c61\u63a7\u9664\u4ee4\u548c8\u5e74\u5206\u306f\u8ab2\u7a0e\u6700\u4f4e\u9650\u304c178\u4e07\u5186\u306b\u62e1\u5927\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u8981\u4ef6\u304c62\u4e07\u5186\u4ee5\u4e0b(\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u306f136\u4e07\u5186\u4ee5\u4e0b)\u306b\u7de9\u548cQ. \u4ee4\u548c8\u5e74\u5206\u3067\u5e74\u672b\u8abf\u6574\u306e\u4f55\u304c\u5909\u308f\u3063\u305f\uff1fA. \u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u62e1\u5145\u3067\u8ab2\u7a0e\u6700\u4f4e\u9650\u304c178\u4e07\u5186\u3068\u306a\u308a\u3001\u6276\u990a\u63a7\u9664\u306e\u6240\u5f97\u8981\u4ef6\u308258\u4e07\u5186\u304b\u308962\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e1\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u984d\u3092\u4f1a\u793e\u304c\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u4ee4\u548c8\u5e74\u5206\uff082026\u5e74\u5206\uff09\u306f...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2662.htm\" rel=\"noopener\" target=\"_blank\">No.2662 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\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\u7d66\u4e0e\u53ce\u5165\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<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\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<\/div>\n<p>\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u306e\u306f\u3001\u3053\u306e2\u3064\u3092\u533a\u5225\u3057\u305f\u91d1\u984d\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u3092\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/51486\/\" data-lkc-id=\"2250\" 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\">\u5e74\u672b\u8abf\u6574\u306e\u53ce\u5165\u91d1\u984d\u3068\u306f\uff1f\u6240\u5f97\u91d1\u984d\u3068\u306e\u9055\u3044\u30fb\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u53ce\u5165\u91d1\u984d\u3068\u6240\u5f97\u91d1\u984d\u306e\u9055\u3044\u3068\u306f\uff1f\u5e74\u672b\u8abf\u6574\u306e\u53ce\u5165\u91d1\u984d\u3068\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u30fb\u7a0e\u91d1\u63a7\u9664\u524d\u306e\u7dcf\u652f\u7d66\u984d\u3067\u3042\u308a\u3001\u305d\u3053\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u91d1\u984d\u304c\u6240\u5f97\u91d1\u984d\u3067\u3059\u3002\u53ce\u5165\u91d1\u984d\uff1d\u624b\u53d6\u308a\u3067\u306f\u306a\u304f\u7dcf\u652f\u7d66\u984d\u4ee4\u548c8\u5e74\u5206\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u304c74\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u3082\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u5909\u66f4Q. \u4ee4\u548c8\u5e74\u5206\u3067\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u59cb\u3081\u308b\u5e74\u53ce\u306e\u76ee\u5b89\u306f\uff1fA. \u57fa\u790e\u63a7\u9664104\u4e07\u5186\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u966474\u4e07\u5186\u306e\u5408\u8a08\u306b\u3088\u308a\u3001\u5e74\u53ce178\u4e07\u5186\u304c\u76ee\u5b89\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u7533\u544a\u66f8\u306b\u306f\u300c\u53ce\u5165\u91d1\u984d\u300d\u3092\u8a18\u5165\u3059\u308b\u6b04\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7dcf\u652f\u7d66\u984d\u3084\u6240\u5f97\u91d1\u984d\u3068\u6df7\u540c\u3057\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3067\u3059...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/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>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306f\u300c\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 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u3068\u3044\u3046\u69d8\u5f0f\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/kiso-kojo-shinkokusho.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/kiso-kojo-shinkokusho.png\" alt=\"\u4ee4\u548c8\u5e74\u5206\u3000\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 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u3000\u5e74\u672b\u8abf\u6574\" width=\"900\" height=\"662\" class=\"aligncenter size-full wp-image-124291\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/kiso-kojo-shinkokusho.png 900w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/kiso-kojo-shinkokusho-300x221.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/07\/kiso-kojo-shinkokusho-768x565.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_06.pdf\" rel=\"noopener\" target=\"_blank\">\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 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u306b\u3064\u3044\u3066\u8a18\u5165\u3059\u308b\u9805\u76ee\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\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<\/div>\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\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3084\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\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\u500b\u4eba\u4e8b\u696d\u4e3b\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\u306e\u306f\u3001\u53ce\u5165\u91d1\u984d\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3067\u3059\u3002<\/p>\n<p>\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<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5229\u2f26\u6240\u5f97<\/li>\n<li>\u2f2d\u6797\u6240\u5f97<\/li>\n<li>\u8b72\u6e21\u6240\u5f97<\/li>\n<li>\u914d\u5f53\u6240\u5f97<\/li>\n<li>\u2f00\u6642\u6240\u5f97<\/li>\n<li>\u96d1\u6240\u5f97<\/li>\n<li>\u4e0d\u52d5\u7523\u6240\u5f97<\/li>\n<li>\u4e8b\u696d\u6240\u5f97<\/li>\n<li>\u9000\u8077\u6240\u5f97<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/01\/1_03.htm\" rel=\"noopener\" target=\"_blank\">\u6240\u5f97\u306e\u7a2e\u985e\u3068\u8ab2\u7a0e\u65b9\u6cd5\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\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<p>\u3053\u306e\u91d1\u984d\u306b\u3088\u3063\u3066\u57fa\u790e\u63a7\u9664\u306e\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u5206\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c489\u4e07\u5186\u4ee5\u4e0b\u306a\u3089104\u4e07\u5186\u3001489\u4e07\u5186\u8d85655\u4e07\u5186\u4ee5\u4e0b\u306a\u308967\u4e07\u5186\u3001655\u4e07\u5186\u8d852,350\u4e07\u5186\u4ee5\u4e0b\u306a\u308962\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>2,350\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u6bb5\u968e\u7684\u306b\u4e0b\u304c\u308a\u30012,500\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u57fa\u790e\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/pdf\/0026005-024.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u95a2\u4fc2\uff09Q\uff06A\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<\/h2>\n<p>\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\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\u5bfe\u8c61\u3068\u306a\u308b\u306e\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<h3>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5206\u306e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306f\u3001\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306b\u8a18\u8f09\u306e\u8a08\u7b97\u8868\u306b\u3042\u3066\u306f\u3081\u3066\u6c42\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u304c74\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u7d66\u4e0e\u53ce\u5165220\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3053\u306e74\u4e07\u5186\u304c\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\uff08\u24d0\uff09<\/th>\n<th>\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">1\u5186\u4ee5\u4e0a740,999\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">741,000\u5186\u4ee5\u4e0a2,190,999\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u24d0\uff0d740,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,191,000\u5186\u4ee5\u4e0a2,192,999\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">1,451,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,193,000\u5186\u4ee5\u4e0a2,195,999\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">1,453,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,196,000\u5186\u4ee5\u4e0a2,199,999\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">1,456,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,200,000\u5186\u4ee5\u4e0a3,599,999\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\uff5b\u24d0\u00f74\uff08\u5343\u5186\u672a\u6e80\u5207\u6368\u3066\uff09\uff5d\u00d72.8\uff0d80,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">3,600,000\u5186\u4ee5\u4e0a6,599,999\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\uff5b\u24d0\u00f74\uff08\u5343\u5186\u672a\u6e80\u5207\u6368\u3066\uff09\uff5d\u00d73.2\uff0d440,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">6,600,000\u5186\u4ee5\u4e0a8,499,999\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u24d0\u00d790\uff05\uff0d1,100,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">8,500,000\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">\u24d0\uff0d1,950,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_06.pdf\" rel=\"noopener\" target=\"_blank\">\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 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u53ce\u5165\u91d1\u984d\u30924\u3067\u5272\u3063\u3066\u5343\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u308b\u624b\u9806\u304c\u5165\u308b\u305f\u3081\u3001\u3053\u306e\u8868\u3092\u4f7f\u3048\u3070\u6982\u7b97\u3067\u306f\u306a\u304f\u78ba\u5b9a\u3057\u305f\u91d1\u984d\u304c\u51fa\u307e\u3059\u3002219\u4e071,000\u5186\u4ee5\u4e0a220\u4e07\u5186\u672a\u6e80\u306e\u5e2f\u3060\u3051\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u304c\u56fa\u5b9a\u984d\u3068\u3057\u3066\u76f4\u63a5\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c7\u5e74\u5206\u3068\u306e\u9055\u3044\u306f\u7d66\u4e0e\u53ce\u5165220\u4e07\u5186\u4ee5\u4e0b\u306e\u5e2f\u3060\u3051\u3067\u3059\u3002\u53ce\u5165190\u4e07\u5186\u4ee5\u4e0b\u306f\u6700\u4f4e\u4fdd\u969c\u984d\u304c65\u4e07\u5186\u304b\u308974\u4e07\u5186\u306b\u3001\u53ce\u5165190\u4e07\u5186\u8d85220\u4e07\u5186\u4ee5\u4e0b\u306f\u4ee4\u548c7\u5e74\u5206\u306e\u8a08\u7b97\u5f0f\u304b\u3089\u4e00\u5f8b74\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002220\u4e07\u5186\u8d85\u306e\u533a\u5206\u3068850\u4e07\u5186\u8d85\u306e\u4e0a\u9650195\u4e07\u5186\u306f\u4ee4\u548c7\u5e74\u5206\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u304c\u3042\u308b\u5834\u5408\u306f\u3055\u3089\u306b\u5dee\u3057\u5f15\u304f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u304c850\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306b\u52a0\u3048\u3066\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3082\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8981\u4ef6\u306f\u3001\u672c\u4eba\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u3001\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u3001\u6276\u990a\u89aa\u65cf\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u3001\u6276\u990a\u89aa\u65cf\u304c23\u6b73\u672a\u6e80\u3067\u3042\u308b\u3001\u306e\u3044\u305a\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u308b\u3053\u3068\u3067\u3059\u3002\u53ce\u5165\u91d1\u984d\u304c850\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3084\u3001\u3053\u308c\u3089\u306e\u3044\u305a\u308c\u306b\u3082\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u5834\u5408\u306f\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u6276\u990a\u63a7\u9664\u3068\u7570\u306a\u308a\u3001\u540c\u4e00\u4e16\u5e2f\u5185\u306e\u3044\u305a\u308c\u304b1\u4eba\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u5236\u9650\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u592b\u5a66\u3068\u3082\u306b\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u304c850\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u3066\u3001\u592b\u5a66\u306e\u9593\u306b23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3067\u3042\u308b\u5b50\u304c1\u4eba\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u592b\u5a66\u53cc\u65b9\u304c\u3053\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u63a7\u9664\u984d\u306f\u3001\u4e3b\u305f\u308b\u7d66\u4e0e\u306e\u652f\u6255\u8005\u304c\u8a08\u7b97\u3057\u307e\u3059\u3002\u63a7\u9664\u984d\u306f\u6700\u592715\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u53cc\u65b9\u304c\u3042\u308b\u5834\u5408\u306e\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u901a\u52e4\u8cbb\u3084\u7814\u4fee\u8cbb\u306a\u3069\u306e\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u3082\u3001\u78ba\u5b9a\u7533\u544a\u3067\u306e\u307f\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u56fd\u7a0e\u5e81\u306e\u30c4\u30fc\u30eb\u3067\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u306f\u3001\u53ce\u5165\u91d1\u984d\u3092\u5165\u529b\u3059\u308b\u3068\u304a\u304a\u3088\u305d\u306e\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u304c\u7b97\u51fa\u3055\u308c\u308b\u8a08\u7b97\u6a5f\u80fd\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3042\u304f\u307e\u3067\u76ee\u5b89\u3068\u3057\u3066\u4f7f\u3044\u3001\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3059\u308b\u91d1\u984d\u306f\u524d\u8ff0\u306e\u8a08\u7b97\u8868\u3067\u78ba\u304b\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" rel=\"noopener\" target=\"_blank\">No.1410 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u65e9\u898b\u8868\u3067\u6b63\u78ba\u306a\u91d1\u984d\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306f\u8868\u3084\u30c4\u30fc\u30eb\u3067\u78ba\u304b\u3081\u3088\u3046<\/h2>\n<p><span style=\"background-color: 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