{"id":82915,"date":"2025-01-20T21:10:19","date_gmt":"2025-01-20T12:10:19","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=82915"},"modified":"2026-04-09T15:57:25","modified_gmt":"2026-04-09T06:57:25","slug":"%e5%8a%b4%e5%83%8d%e5%9f%ba%e6%ba%96%e6%b3%95%e3%81%ab%e3%82%88%e3%82%8b%e9%80%9a%e5%8b%a4%e6%89%8b%e5%bd%93%e3%81%ae%e6%b1%ba%e3%82%81%e6%96%b9%ef%bc%9f%e8%b7%9d%e9%9b%a2%e3%81%ae%e6%b8%ac%e3%82%8a","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/82915\/","title":{"rendered":"\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u3088\u308b\u901a\u52e4\u624b\u5f53\u306e\u6c7a\u3081\u65b9\u306f\uff1f\u8ddd\u96e2\u306e\u6e2c\u308a\u65b9\u3084\u652f\u7d66\u91d1\u984d\u3092\u89e3\u8aac"},"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\/48381\/?provider=pa_basic&provider_info=cv.82915.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\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\u3092\u652f\u7d66\u3059\u308b\u4f01\u696d\u306f\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3092\u5229\u7528\u3059\u308b\u5f93\u696d\u54e1\u306b\u306e\u307f\u652f\u7d66\u3059\u308b\u4f01\u696d\u3082\u3042\u308c\u3070\u3001\u30de\u30a4\u30ab\u30fc\u3084\u81ea\u8ee2\u8eca\u3092\u5229\u7528\u3057\u3066\u901a\u52e4\u3057\u3066\u3082\u652f\u7d66\u3059\u308b\u4f01\u696d\u3082\u3042\u308a\u3001\u901a\u52e4\u624b\u5f53\u306e\u652f\u7d66\u57fa\u6e96\u3084\u652f\u7d66\u91d1\u984d\u306f\u4f01\u696d\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u901a\u52e4\u624b\u5f53\u306e\u652f\u7d66\u57fa\u6e96\u3092\u6c7a\u3081\u308b\u969b\u306e\u8ddd\u96e2\u306e\u6e2c\u308a\u65b9\u3084\u91d1\u984d\u3001\u901a\u52e4\u624b\u5f53\u306e\u6c7a\u3081\u65b9\u3084\u305d\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\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\/8373\/?provider=pa_basic&provider_info=cv.82915.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_commute_allowance_calc.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>\u901a\u52e4\u624b\u5f53\u306e\u8ddd\u96e2\u30fb\u652f\u7d66\u91d1\u984d \u7c21\u5358\u7b97\u51fa\u30b7\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u901a\u52e4\u624b\u5f53\u306e\u6c7a\u3081\u65b9\u300d\u300c\u901a\u52e4\u624b\u5f53 \u8ddd\u96e2 \u6e2c\u308a\u65b9\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>\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u901a\u52e4\u624b\u5f53\u306e\u898f\u5b9a\u306f\u306a\u3044<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u306f\u901a\u52e4\u624b\u5f53\u3092\u3069\u306e\u3088\u3046\u306b\u3059\u3079\u304d\u304b\u3092\u5b9a\u3081\u305f\u898f\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u901a\u52e4\u624b\u5f53\u3092\u652f\u7d66\u3057\u306a\u3044\u3068\u5b9f\u8cea\u7684\u306b\u306f\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u984d\u304c\u6e1b\u3063\u3066\u3057\u307e\u3044\u3001\u5f93\u696d\u54e1\u3092\u52df\u96c6\u3057\u3066\u3082\u5fdc\u52df\u8005\u304c\u96c6\u307e\u3089\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u305f\u3081\u3001\u591a\u304f\u306e\u4f01\u696d\u3067\u901a\u52e4\u624b\u5f53\u3092\u652f\u7d66\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u901a\u52e4\u624b\u5f53\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56065\/\" data-internallinksmanager029f6b8e52c=\"376\" title=\"\u5c31\u696d\u898f\u5247\">\u5c31\u696d\u898f\u5247<\/a>\u3084\u52b4\u50cd\u6761\u4ef6\u901a\u77e5\u66f8\uff08\u52b4\u50cd\u5951\u7d04\u66f8\u3084\u96c7\u7528\u5951\u7d04\u66f8\u3082\u542b\u3080\uff09\u306b\u57fa\u3065\u304d\u3001\u52b4\u4f7f\u306e\u5408\u610f\u306b\u3088\u3063\u3066\u4f01\u696d\u304c\u652f\u7d66\u3059\u308b\u624b\u5f53\u306e1\u3064\u3067\u3059\u3002\u4f55\u304b\u3057\u3089\u306e\u6cd5\u5f8b\u3067\u4f01\u696d\u304c\u652f\u6255\u3046\u3079\u304d\u8cbb\u7528\u3068\u5b9a\u3081\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u305d\u3082\u305d\u3082\u901a\u52e4\u624b\u5f53\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u901a\u52e4\u624b\u5f53\u3068\u306f\u3001\u5f93\u696d\u54e1\u304c\u51fa\u793e\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u79fb\u52d5\u8cbb\u7528\u3092\u4f01\u696d\u304c\u8ca0\u62c5\u3057\u3066\u652f\u7d66\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/b><\/span>\u901a\u52e4\u3059\u308b\u969b\u3001\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3092\u5229\u7528\u3059\u308c\u3070\u6599\u91d1\u304c\u767a\u751f\u3057\u3001\u8eca\u3067\u901a\u52e4\u3057\u3066\u3082\u30ac\u30bd\u30ea\u30f3\u4ee3\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u57fa\u672c\u7d66\u306a\u3069\u52b4\u50cd\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u3082\u306e\u3068\u306f\u7570\u306a\u308a\u3001\u901a\u52e4\u624b\u5f53\u306f\u5b9f\u8cea\u5f01\u511f\u7684\u306a\u610f\u5473\u5408\u3044\u304c\u5f37\u304f\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u3067\u3082\u4e00\u5b9a\u91d1\u984d\u307e\u3067<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u306e\u53d6\u308a\u6271\u3044\u3092\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u306f\u901a\u52e4\u624b\u5f53\u306b\u3064\u3044\u3066\u306e\u898f\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u6c11\u6cd5\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u52b4\u4f7f\u306e\u3069\u3061\u3089\u304c\u8ca0\u62c5\u3059\u308b\u304b\u3092\u6c7a\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u6c11\u6cd5\u3067\u306f\u5f01\u6e08\u8cbb\u7528\u306f\u50b5\u52d9\u8005\u304c\u8ca0\u62c5\u3059\u308b\u3053\u3068\u3092\u898f\u5b9a\u3057\u3066\u304a\u308a\u3001\u672c\u6765\u3067\u3042\u308c\u3070\u300c\u52b4\u50cd\u306e\u7fa9\u52d9\u300d\u3092\u5c65\u884c\u3059\u308b\u969b\u306b\u767a\u751f\u3059\u308b\u901a\u52e4\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u3001\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u306a\u3051\u308c\u3070\u539f\u5247\u3068\u3057\u3066\u52b4\u50cd\u8005\u304c\u8ca0\u62c5\u3059\u3079\u304d\u3082\u306e\u3068\u3044\u3046\u8003\u3048\u65b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\uff08\u5f01\u6e08\u306e\u8cbb\u7528\uff09<\/p>\n<p>\u7b2c\u56db\u767e\u516b\u5341\u4e94\u6761\u3000\u5f01\u6e08\u306e\u8cbb\u7528\u306b\u3064\u3044\u3066\u5225\u6bb5\u306e\u610f\u601d\u8868\u793a\u304c\u306a\u3044\u3068\u304d\u306f\u3001\u305d\u306e\u8cbb\u7528\u306f\u3001\u50b5\u52d9\u8005\u306e\u8ca0\u62c5\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u50b5\u6a29\u8005\u304c\u4f4f\u6240\u306e\u79fb\u8ee2\u305d\u306e\u4ed6\u306e\u884c\u70ba\u306b\u3088\u3063\u3066\u5f01\u6e08\u306e\u8cbb\u7528\u3092\u5897\u52a0\u3055\u305b\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u5897\u52a0\u984d\u306f\u3001\u50b5\u6a29\u8005\u306e\u8ca0\u62c5\u3068\u3059\u308b\u3002<\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_3-Ch_1-Se_6-Ss_1-Di_1-At_484\" target=\"_blank\" rel=\"noopener\">\u6c11\u6cd5 | e-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><\/p><\/blockquote>\n<p>\u3057\u304b\u3057\u3001\u52b4\u4f7f\u9593\u3067\u5408\u610f\u304c\u3042\u308c\u3070\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u5c31\u696d\u898f\u5247\u3084\u52b4\u50cd\u5951\u7d04\u66f8\u306a\u3069\u3067\u30eb\u30fc\u30eb\u3092\u6c7a\u3081\u3066\u3001\u4f01\u696d\u304c\u8ca0\u62c5\u3057\u3066\u652f\u6255\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u901a\u52e4\u624b\u5f53\u306f\u52b4\u50cd\u57fa\u6e96\u6cd5\u4e0a\u306e\u8cc3\u91d1\u306b\u8a72\u5f53\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5c31\u696d\u898f\u5247\u3084\u5951\u7d04\u66f8\u3067\u30eb\u30fc\u30eb\u3092\u6c7a\u3081\u3066\u652f\u6255\u3046\u306e\u3067\u3042\u308c\u3070\u3001\u901a\u52e4\u624b\u5f53\u3082\u52b4\u50cd\u57fa\u6e96\u6cd5\u4e0a\u306e\u8cc3\u91d1\u3067\u3059\u3002<\/b><\/span>\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u306f\u3001\u5c31\u696d\u898f\u5247\u3084\u52b4\u50cd\u6761\u4ef6\u901a\u77e5\u66f8\uff08\u52b4\u50cd\u5951\u7d04\u66f8\u3084\u96c7\u7528\u5951\u7d04\u66f8\u3082\u542b\u3080\uff09\u306a\u3069\u3067\u3042\u3089\u304b\u3058\u3081\u652f\u7d66\u6761\u4ef6\u3084\u652f\u6255\u57fa\u6e96\u304c\u660e\u78ba\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u624b\u5f53\u306f\u3001\u3059\u3079\u3066\u8cc3\u91d1\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u901a\u52e4\u624b\u5f53\u306e\u30eb\u30fc\u30eb\u3092\u5c31\u696d\u898f\u5247\u3084\u5951\u7d04\u66f8\u3067\u898f\u5b9a\u3057\u3001\u652f\u6255\u3044\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u306e\u306b\u901a\u52e4\u624b\u5f53\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u8cc3\u91d1\u672a\u6255\u3044\u3068\u306a\u308a\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u9055\u53cd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u901a\u52e4\u624b\u5f53\u306e\u6c7a\u3081\u65b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u901a\u52e4\u624b\u5f53\u306e\u652f\u7d66\u8981\u4ef6\u3084\u652f\u7d66\u5185\u5bb9\u306f\u3001\u4f01\u696d\u306b\u3088\u3063\u3066\u3055\u307e\u3056\u307e\u3067\u3059\u3002<\/b><\/span>\u901a\u52e4\u624b\u5f53\u306e\u6709\u7121\u3084\u652f\u6255\u3044\u6761\u4ef6\u3001\u652f\u7d66\u5bfe\u8c61\u8ddd\u96e2\u3001\u901a\u52e4\u624b\u6bb5\u3001\u652f\u7d66\u91d1\u984d\u306e\u4e0a\u9650\u306e\u6709\u7121\u306a\u3069\u306f\u3001\u52b4\u4f7f\u306e\u5408\u610f\u306b\u57fa\u3065\u304d\u4efb\u610f\u3067\u6c7a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u901a\u52e4\u624b\u5f53\u306e\u6c7a\u3081\u65b9\u3092\u5177\u4f53\u7684\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u901a\u52e4\u624b\u5f53\u306e\u57fa\u672c\u8981\u4ef6\u3092\u6c7a\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u901a\u52e4\u624b\u5f53\u3092\u652f\u7d66\u3059\u308b\u969b\u306b\u306f\u3001\u6700\u521d\u306b\u57fa\u672c\u7684\u306a\u8981\u4ef6\u3092\u6c7a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u901a\u52e4\u624b\u5f53\u306e\u898f\u5b9a\uff08\u898f\u7a0b\uff09\u3092\u3064\u304f\u308b\u969b\u306e\u57fa\u672c\u8981\u4ef6\u3068\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u652f\u7d66\u65b9\u6cd5\u30fb\u91d1\u984d\u3011<\/strong><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u4e00\u5f8b\u306b\u652f\u7d66\u3059\u308b\uff1a\u5168\u5f93\u696d\u54e1\u306b\u4e00\u5f8b\u306b\u652f\u7d66\u3059\u308b\n<ul>\n<li>\u7ba1\u7406\u304c\u3057\u3084\u3059\u3044\u304c\u3001\u5b9f\u8cbb\u3068\u306e\u5dee\u984d\u304c\u751f\u3058\u308b\u3068\u4e0d\u516c\u5e73\u611f\u304c\u751f\u307e\u308c\u308b<\/li>\n<li>\u901a\u52e4\u8ddd\u96e2\u306b\u5fdc\u3058\u3066\u652f\u7d66\u3059\u308b\u624b\u5f53\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u5272\u5897\u8cc3\u91d1\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u8a08\u7b97\u306e\u57fa\u790e\u306b\u5165\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/li>\n<\/ul>\n<\/li>\n<li>\u5168\u984d\u652f\u7d66\uff1a\u901a\u52e4\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u5b9f\u8cbb\u3092\u5168\u984d\u652f\u7d66\u3059\u308b\n<ul>\n<li>\u900f\u660e\u6027\u306f\u9ad8\u3044\u304c\u3001\u5f93\u696d\u54e1\u306e\u4f4f\u5c45\u306b\u3088\u3063\u3066\u91d1\u984d\u304c\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u305f\u3081\u7ba1\u7406\u306b\u624b\u9593\u3092\u8981\u3059\u308b<\/li>\n<li>\u9060\u65b9\u306b\u8ee2\u5c45\u3059\u308b\u5f93\u696d\u54e1\u304c\u3044\u308b\u3068\u3001\u9650\u5ea6\u984d\u3092\u8a2d\u5b9a\u305b\u305a\u306b\u652f\u7d66\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u8cbb\u7528\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308b<\/li>\n<\/ul>\n<\/li>\n<li>\u4e0a\u9650\u3092\u8a2d\u5b9a\u3059\u308b\uff1a\u652f\u7d66\u984d\u306b\u4e0a\u9650\u3092\u8a2d\u3051\u3066\u3001\u4e00\u5b9a\u306e\u7bc4\u56f2\u5185\u3067\u5b9f\u8cbb\u652f\u7d66\u3059\u308b\n<ul>\n<li>\u4f01\u696d\u306e\u8cbb\u7528\u8ca0\u62c5\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u9060\u65b9\u304b\u3089\u52e4\u52d9\u3059\u308b\u5f93\u696d\u54e1\u306b\u8ca0\u62c5\u304c\u751f\u3058\u308b<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<p><strong>\u3010\u901a\u52e4\u624b\u6bb5\u3011<\/strong><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u306e\u904b\u8cc3\u306e\u307f\uff1a\u96fb\u8eca\u8cc3\u3084\u30d0\u30b9\u4ee3\u306e\u307f\u652f\u7d66\n<ul>\n<li>\u5408\u7406\u6027\u306f\u3042\u308b\u304c\u3001\u5c31\u696d\u5834\u6240\u304c\u99c5\u3084\u30d0\u30b9\u505c\u304b\u3089\u9060\u3044\u3068\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u4e0d\u4fbf\u304c\u751f\u3058\u308b<\/li>\n<\/ul>\n<\/li>\n<li>\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u3092\u8a8d\u3081\u308b\uff1a\u81ea\u52d5\u8eca\u30fb\u30d0\u30a4\u30af\u901a\u52e4\u3067\u3082\u652f\u7d66\u3059\u308b\n<ul>\n<li>\u5f93\u696d\u54e1\u306e\u5229\u4fbf\u6027\u306f\u5897\u3059\u304c\u3001\u4ea4\u901a\u4e8b\u6545\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b<\/li>\n<li>\u99d0\u8eca\u5834\u306a\u3069\u306e\u30b9\u30da\u30fc\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u99d0\u8eca\u5834\u3092\u501f\u308a\u308b\u5834\u5408\u306f\u99d0\u8eca\u5834\u4ee3\u306e\u8ca0\u62c5\u306b\u3064\u3044\u3066\u3082\u6c7a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/li>\n<li>\u81ea\u8ee2\u8eca\u901a\u52e4\u3092\u8a8d\u3081\u308b\uff1a\u81ea\u8ee2\u8eca\u901a\u52e4\u3067\u3082\u652f\u7d66\u3059\u308b\n<ul>\n<li>2km\u4ee5\u4e0a\u306e\u8ddd\u96e2\u306a\u3089\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u9069\u7528\u3055\u308c\u308b\u304c\u3001\u5f92\u6b69\u3067\u901a\u52e4\u3059\u308b\u5f93\u696d\u54e1\u3068\u306e\u4e0d\u516c\u5e73\u611f\u304c\u751f\u307e\u308c\u308b<\/li>\n<li>\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u3088\u308a\u3082\u4e8b\u6545\u306e\u30ea\u30b9\u30af\u306f\u5c11\u306a\u3044\u304c\u3001\u30ea\u30b9\u30af\u304c\u307e\u3063\u305f\u304f\u306a\u3044\u308f\u3051\u3067\u306f\u306a\u3044<\/li>\n<li>\u99d0\u8eca\u30b9\u30da\u30fc\u30b9\u306e\u78ba\u4fdd\u304c\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u3088\u308a\u3082\u5bb9\u6613\u3067\u3042\u308b<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<p><strong>\u3010\u652f\u7d66\u5bfe\u8c61\u8ddd\u96e2\u3011<\/strong><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u8ddd\u96e2\u306b\u5fdc\u3058\u3066\u652f\u7d66\uff1a\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u7b49\u306e\u5834\u5408\u306f\u8ddd\u96e2\u306b\u5fdc\u3058\u3066\u652f\u7d66\u3059\u308b\n<ul>\n<li>2km\u4ee5\u4e0a\u306e\u8ddd\u96e2\u306a\u3089\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u9069\u7528\u3055\u308c\u308b<\/li>\n<li>\u30de\u30a4\u30ab\u30fc\u30fb\u30d0\u30a4\u30af\u30fb\u81ea\u8ee2\u8eca\u901a\u52e4\u3068\u3067\u305d\u308c\u305e\u308c\u901a\u52e4\u306b\u304b\u304b\u308b\u8cbb\u7528\uff08\u5b9f\u8cbb\uff09\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u4e0d\u516c\u5e73\u611f\u304c\u751f\u3058\u308b<\/li>\n<\/ul>\n<\/li>\n<li>\u4e00\u5b9a\u306e\u8ddd\u96e2\u4ee5\u4e0a\u3067\u652f\u7d66\uff1a\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u7b49\u306e\u5834\u5408\u306f\u8ddd\u96e2\u306e\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u8a2d\u3051\u308b\n<ul>\n<li>2km\u4ee5\u4e0a\u306e\u8ddd\u96e2\u306a\u3089\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u9069\u7528\u3055\u308c\u308b<\/li>\n<li>\u81ea\u5b85\u3068\u5c31\u696d\u5834\u6240\u304c\u8fd1\u3044\u5834\u5408\u306f\u652f\u7d66\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u3001\u4f01\u696d\u306e\u8cbb\u7528\u8ca0\u62c5\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<h3>\u81ea\u52d5\u8eca\u901a\u52e4\u30fb\u30d0\u30a4\u30af\u901a\u52e4\u306e\u898f\u5b9a\u3092\u6c7a\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u52d5\u8eca\u30fb\u30d0\u30a4\u30af\u901a\u52e4\u3092\u8a8d\u3081\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u898f\u5b9a\u3092\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u901a\u52e4\u624b\u5f53\u306f\u3001\u96fb\u8eca\u3084\u30d0\u30b9\u306a\u3069\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3092\u5229\u7528\u3057\u3066\u901a\u52e4\u3059\u308b\u5834\u5408\u306b\u652f\u7d66\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u5c31\u696d\u5834\u6240\u306f\u99c5\u304b\u3089\u5f92\u6b69\u570f\u5185\u306b\u3042\u308b\u3068\u306f\u9650\u3089\u305a\u3001\u30d0\u30b9\u505c\u304b\u3089\u3082\u9060\u3044\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u901a\u52e4\u3059\u308b\u5f93\u696d\u54e1\u306e\u5229\u4fbf\u6027\u3082\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u81ea\u52d5\u8eca\u30fb\u30d0\u30a4\u30af\u901a\u52e4\u3092\u901a\u52e4\u624b\u5f53\u306e\u652f\u7d66\u5bfe\u8c61\u306b\u3059\u308b\u304b\u306f\u4f01\u696d\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u65b9\u6cd5\u306b\u306f\u300c\u71c3\u8cbb\u304b\u3089\u30ac\u30bd\u30ea\u30f3\u4ee3\u3067\u6c7a\u3081\u308b\u65b9\u6cd5\u300d\u3068\u300c\u8d70\u884c\u8ddd\u96e2\u3067\u6c7a\u3081\u308b\u65b9\u6cd5\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u8eca\u7a2e\u306b\u3088\u3063\u3066\u71c3\u8cbb\u306f\u7570\u306a\u308a\u30ac\u30bd\u30ea\u30f3\u4ee3\u3082\u6bce\u65e5\u5909\u52d5\u3059\u308b\u305f\u3081\u3001\u8d70\u884c\u8ddd\u96e2\u3067\u6c7a\u3081\u308b\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u81ea\u52d5\u8eca\u30fb\u30d0\u30a4\u30af\u901a\u52e4\u306f\u901a\u52e4\u6642\u306b\u4e8b\u6545\u306b\u906d\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u7981\u6b62\u3057\u3066\u3044\u308b\u4f01\u696d\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u99d0\u8eca\u5834\u306e\u78ba\u4fdd\u3082\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u99d0\u8eca\u30b9\u30da\u30fc\u30b9\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u99d0\u8eca\u5834\u4ee3\u306e\u8ca0\u62c5\u3092\u5f93\u696d\u54e1\u3068\u4f01\u696d\u306e\u3069\u3061\u3089\u304c\u8ca0\u62c5\u3059\u308b\u306e\u304b\u3082\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span>\u307e\u305f\u3001\u4ee4\u548c8\u5e744\u67081\u65e5\u3088\u308a\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u6709\u6599\u99d0\u8eca\u5834\u3092\u5229\u7528\u3057\u3066\u305d\u306e\u6599\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u99d0\u8eca\u5834\u6599\u91d1\u76f8\u5f53\u984d\uff08\u4e0a\u96505,000\u5186\uff09\u3092\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306b\u52a0\u7b97\u3067\u304d\u308b\u63aa\u7f6e\u304c\u65b0\u8a2d\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\u81ea\u52d5\u8eca\u30fb\u30d0\u30a4\u30af\u901a\u52e4\u3092\u8a8d\u3081\u308b\u5834\u5408\u306f\u3001\u4ea4\u901a\u4e8b\u6545\u767a\u751f\u6642\u306e\u3053\u3068\u3082\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u514d\u8a31\u8a3c\u30fb\u4efb\u610f\u4fdd\u967a\u306e\u4fdd\u967a\u8a3c\u30fb\u81ea\u52d5\u8eca\u691c\u67fb\u8a3c\u306a\u3069\u5199\u3057\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3001\u8a31\u53ef\u5236\u306b\u3059\u308b\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026tsukin\/index.htm\" target=\"_blank\" rel=\"noopener\">\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u81ea\u8ee2\u8eca\u901a\u52e4\u306e\u898f\u5b9a\u3092\u6c7a\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u8ee2\u8eca\u901a\u52e4\u3092\u8a8d\u3081\u308b\u304b\u3069\u3046\u304b\u3082\u898f\u7a0b\u3067\u6c7a\u3081\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u81ea\u8ee2\u8eca\u901a\u52e4\u3067\u30822km\u4ee5\u4e0a\u306e\u8ddd\u96e2\u3067\u3042\u308c\u3070\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u81ea\u8ee2\u8eca\u901a\u52e4\u306e\u5834\u5408\u306f\u3001\u81ea\u8ee2\u8eca\u8cfc\u5165\u8cbb\u7528\u4ee5\u5916\u306b\u5b9f\u8cbb\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306f\u306a\u3044\u305f\u3081\u3001\u901a\u52e4\u624b\u5f53\u306e\u5bfe\u8c61\u5916\u306b\u3059\u308b\u4f01\u696d\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u81ea\u52d5\u8eca\u30fb\u30d0\u30a4\u30af\u901a\u52e4\u3068\u6bd4\u3079\u308c\u3070\u4e8b\u6545\u306b\u906d\u3046\u53ef\u80fd\u6027\u306f\u4f4e\u3044\u3082\u306e\u306e\u3001\u307e\u3063\u305f\u304f\u306a\u3044\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u81ea\u8ee2\u8eca\u901a\u52e4\u3092\u8a8d\u3081\u308b\u5834\u5408\u306b\u306f\u3001\u4fdd\u967a\u306e\u52a0\u5165\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3057\u3001\u8a31\u53ef\u5236\u306b\u3059\u308b\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30d0\u30b9\u901a\u52e4\u306e\u898f\u5b9a\u3092\u6c7a\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d0\u30b9\u901a\u52e4\u306e\u898f\u5b9a\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u306f\u3001\u30d0\u30b9\u3092\u5229\u7528\u3059\u308b\u533a\u9593\u306e1\u304b\u6708\u30843\u304b\u6708\u5206\u306a\u3069\u306e\u5b9a\u671f\u5238\u4ee3\u3092\u57fa\u6e96\u306b\u652f\u7d66\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/b><\/span>\u901a\u52e4\u306e\u7d4c\u8def\u3084\u65b9\u6cd5\u3092\u5f93\u696d\u54e1\u306b\u7533\u544a\u3055\u305b\u3066\u3001\u305d\u306e\u4e57\u8eca\u8cc3\u306b\u57fa\u3065\u304d\u652f\u7d66\u3057\u307e\u3059\u3002<\/p>\n<p>\u96fb\u8eca\u3084\u30d0\u30b9\u306a\u3069\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3092\u5229\u7528\u3057\u3066\u901a\u52e4\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u3001\u300c\u6700\u3082\u7d4c\u6e08\u7684\u304b\u3064\u5408\u7406\u7684\u306a\u7d4c\u8def\u304a\u3088\u3073\u65b9\u6cd5\u300d\u3067\u901a\u52e4\u3059\u308b\u969b\u306e\u901a\u52e4\u5b9a\u671f\u5238\u306a\u3069\u306e\u91d1\u984d\u3092\u57fa\u6e96\u306b\u7b97\u51fa\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u30d0\u30b9\u306e1\u533a\u9593\u306f\u96fb\u8eca\u3088\u308a\u3082\u77ed\u3044\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u30012km\u4ee5\u4e0a\u306a\u3069\u3068\u652f\u7d66\u5bfe\u8c61\u3068\u306a\u308b\u8ddd\u96e2\u3092\u6c7a\u3081\u3066\u652f\u7d66\u3059\u308b\u4f01\u696d\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u901a\u52e4\u624b\u5f53\u306e\u8ddd\u96e2\u306e\u6e2c\u308a\u65b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u901a\u52e4\u624b\u5f53\u306f\u652f\u7d66\u5bfe\u8c61\u8ddd\u96e2\u3092\u57fa\u6e96\u306b\u3057\u3066\u652f\u7d66\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u8ddd\u96e2\u306e\u6e2c\u308a\u65b9\u304c\u554f\u984c\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u901a\u52e4\u624b\u5f53\u3092\u76f4\u7dda\u8ddd\u96e2\u3067\u7b97\u51fa\u3059\u308b\u306e\u306f\u304a\u304b\u3057\u3044\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u901a\u52e4\u624b\u5f53\u306e\u652f\u7d66\u5bfe\u8c61\u3068\u3059\u308b\u8ddd\u96e2\u306f\u3001\u300c\u76f4\u7dda\u8ddd\u96e2\u300d\u3068\u300c\u7d4c\u8def\u306b\u3088\u308b\u8ddd\u96e2\u300d\u306e\u3069\u3061\u3089\u3067\u7b97\u51fa\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u540c\u3058\u6b69\u304f\u306b\u3057\u3066\u3082\u3001\u300c\u76f4\u7dda\u8ddd\u96e2\u300d\u3068\u300c\u7d4c\u8def\u306b\u3088\u308b\u8ddd\u96e2\u300d\u3068\u3067\u306f\u304b\u304b\u308b\u6642\u9593\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u304b\u3089\u4e0d\u6e80\u304c\u51fa\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30de\u30a4\u30ab\u30fc\u30fb\u81ea\u8ee2\u8eca\u901a\u52e4\u8005\u306e\u901a\u52e4\u624b\u5f53\u306e1\u304b\u6708\u5f53\u305f\u308a\u306e\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u300c\u901a\u52e4\u7d4c\u8def\u306b\u6cbf\u3063\u305f\u9577\u3055\u300d\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u300c\u7d4c\u8def\u306b\u3088\u308b\u8ddd\u96e2\u300d\u3068\u3059\u308b\u306e\u304c\u59a5\u5f53\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2585.htm\" target=\"_blank\" rel=\"noopener\">No.2585\u2003\u30de\u30a4\u30ab\u30fc\u30fb\u81ea\u8ee2\u8eca\u901a\u52e4\u8005\u306e\u901a\u52e4\u624b\u5f53\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u901a\u52e4\u624b\u5f53\u306f2\u30ad\u30ed\u672a\u6e80\u3060\u3068\u652f\u7d66\u3055\u308c\u306a\u3044\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u81ea\u5b85\u304b\u3089\u8077\u5834\u307e\u3067\u306e\u8ddd\u96e2\u300d\u300c\u81ea\u5b85\u304b\u3089\u99c5\u307e\u3067\u306e\u8ddd\u96e2\u300d\u300c\u99c5\u304b\u3089\u8077\u5834\u307e\u3067\u306e\u8ddd\u96e2\u300d\u306e\u3044\u305a\u308c\u3082\u30012km\u672a\u6e80\u306f\u901a\u52e4\u624b\u5f53\u306e\u5bfe\u8c61\u3068\u3057\u306a\u3044\u53d6\u308a\u6271\u3044\u3092\u3059\u308b\u4f01\u696d\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\uff081\u304b\u6708\u5f53\u305f\u308a15\u4e07\u5186\uff09\u304c\u9650\u5ea6\u306b\u306a\u308b\u3053\u3068\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\uff081\uff09\u96fb\u8eca\u3084\u30d0\u30b9\u306a\u3069\u306e\u4ea4\u901a\u6a5f\u95a2\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306e1\u304b\u6708\u9593\u306e\u901a\u52e4\u5b9a\u671f\u5238\u306a\u3069\u306e\u91d1\u984d<\/p>\n<p>\uff082\uff09\u30de\u30a4\u30ab\u30fc\u3084\u81ea\u8ee2\u8eca\u306a\u3069\u3092\u4f7f\u3063\u3066\u901a\u52e4\u3059\u308b\u7247\u9053\u306e\u8ddd\u96e2\u3067\u6c7a\u307e\u3063\u3066\u3044\u308b1\u304b\u6708\u5f53\u305f\u308a\u306e\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u9650\u5ea6\u984d<\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2582.htm\" target=\"_blank\" rel=\"noopener\">No.2582\u2003\u96fb\u8eca\u30fb\u30d0\u30b9\u901a\u52e4\u8005\u306e\u901a\u52e4\u624b\u5f53\uff5c\u56fd\u7a0e\u5e81<\/a><\/p><\/blockquote>\n<p>\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u3084\u81ea\u8ee2\u8eca\u901a\u52e4\u306e\u5834\u5408\u30012km\u672a\u6e80\u306f\u5168\u984d\u8ab2\u7a0e\u3068\u3059\u308b\u53d6\u6271\u3044\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u57fa\u6e96\u306b2km\u4ee5\u4e0a\u3092\u901a\u52e4\u624b\u5f53\u306e\u652f\u7d66\u5bfe\u8c61\u8005\u306b\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u901a\u52e4\u624b\u5f53\u3092\u652f\u7d66\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u901a\u52e4\u624b\u5f53\u3092\u652f\u7d66\u3059\u308b\u969b\u306b\u306f\u3001\u5f93\u696d\u54e1\u304b\u3089\u4e0d\u5e73\u4e0d\u6e80\u304c\u51fa\u306a\u3044\u3088\u3046\u306b\u3001\u5c31\u696d\u898f\u5247\u306e\u8cc3\u91d1\u898f\u7a0b\u306a\u3069\u3067\u30eb\u30fc\u30eb\u3092\u660e\u78ba\u306b\u5b9a\u3081\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u901a\u52e4\u624b\u5f53\u3092\u652f\u7d66\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3082\u6b63\u793e\u54e1\u3068\u540c\u69d8\u306e\u901a\u52e4\u624b\u5f53\u3092\u652f\u7d66\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u901a\u52e4\u624b\u5f53\u306e\u652f\u7d66\u5bfe\u8c61\u8005\u3092\u6b63\u793e\u54e1\u3060\u3051\u306b\u3057\u3066\u3001\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3057\u306a\u3044\u3068\u3044\u3046\u306e\u306f\u304a\u3059\u3059\u3081\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span>\u539a\u751f\u52b4\u50cd\u7701\u306e\u300c\u540c\u4e00\u52b4\u50cd\u540c\u4e00\u8cc3\u91d1\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3067\u306f\u3001\u5404\u7a2e\u624b\u5f53\u306e\u306a\u304b\u306e\u901a\u52e4\u624b\u5f53\u306b\u3064\u3044\u3066\u3082\u3001\u30d1\u30fc\u30c8\u30bf\u30a4\u30e0\u52b4\u50cd\u8005\u30fb\u6709\u671f\u96c7\u7528\u52b4\u50cd\u8005\u306b\u300c\u540c\u4e00\u306e\u652f\u7d66\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6240\u5b9a\u52b4\u50cd\u65e5\u6570\u304c\u591a\u3044\u6b63\u793e\u54e1\u3084\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306b\u306f\u5b9a\u671f\u5238\u4ee3\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u652f\u7d66\u3057\u3001\u6240\u5b9a\u52b4\u50cd\u65e5\u6570\u304c\u5c11\u306a\u3044\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2640\/\" data-internallinksmanager029f6b8e52c=\"523\" title=\"\u4ea4\u901a\u8cbb\">\u4ea4\u901a\u8cbb<\/a>\u306e\u65e5\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u51fa\u52e4\u65e5\u6570\u306b\u5fdc\u3058\u3066\u652f\u7d66\u3059\u308b\u3053\u3068\u306f\u554f\u984c\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000190591.html\" target=\"_blank\" rel=\"noopener\">\u540c\u4e00\u52b4\u50cd\u540c\u4e00\u8cc3\u91d1\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a>\u3001\u300c<a href=\"https:\/\/www.mhlw.go.jp\/content\/11909000\/001246985.pdf\" target=\"_blank\" rel=\"noopener\">\u540c\u4e00\u52b4\u50cd\u540c\u4e00\u8cc3\u91d1\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u539a\u751f\u52b4\u50cd\u7701\u544a\u793a\u7b2c430\u53f7\uff09\u300d<\/a><\/p>\n<h3>\u901a\u52e4\u8ddd\u96e2\u3084\u91d1\u984d\u3092\u3054\u307e\u304b\u3057\u3066\u3044\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u901a\u52e4\u8ddd\u96e2\u3084\u91d1\u984d\u3092\u3054\u307e\u304b\u3057\u3066\u901a\u52e4\u8cbb\u3092\u81ea\u5206\u306e\u5c0f\u9063\u3044\u306b\u3059\u308b\u306a\u3069\u3001\u4e0d\u6b63\u304c\u306a\u3044\u304b\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/b><\/span>\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3092\u5229\u7528\u3057\u3066\u901a\u52e4\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u3057\u3066\u901a\u52e4\u624b\u5f53\u3092\u7533\u8acb\u3057\u3001\u5b9f\u969b\u306b\u306f\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u3084\u81ea\u8ee2\u8eca\u901a\u52e4\u3092\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308c\u3070\u3001\u5f92\u6b69\u3067\u901a\u52e4\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3092\u5229\u7528\u3057\u305f\u3053\u3068\u306b\u3057\u3066\u901a\u52e4\u624b\u5f53\u3092\u7533\u8acb\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3067\u30de\u30c3\u30d7\u306e\u7d4c\u8def\u691c\u7d22\u3092\u5229\u7528\u3059\u308c\u3070\u8ddd\u96e2\u3092\u6e2c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u901a\u52e4\u7d4c\u8def\u30fb\u901a\u52e4\u4ee3\u3082\u7c21\u5358\u306b\u691c\u7d22\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5b9a\u671f\u5238\u3084\u56de\u6570\u5238\u306e\u30b3\u30d4\u30fc\u306e\u63d0\u51fa\u306a\u3069\u3001\u901a\u52e4\u7d4c\u8def\u3084\u65b9\u6cd5\u304c\u78ba\u8a8d\u3067\u304d\u308b\u7269\u306e\u63d0\u51fa\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u30eb\u30fc\u30eb\u3092\u8a2d\u3051\u308b\u306e\u3082\u4e00\u3064\u306e\u65b9\u6cd5\u3067\u3059\u3002\u901a\u52e4\u8ddd\u96e2\u3084\u91d1\u984d\u3092\u3054\u307e\u304b\u3057\u3066\u3044\u306a\u3044\u304b\u3092\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3057\u3001\u4e0d\u6b63\u53d7\u7d66\u3092\u9632\u6b62\u3059\u308b\u624b\u6bb5\u3092\u8b1b\u3058\u308b\u3053\u3068\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u901a\u52e4\u624b\u5f53\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5bfe\u8c61\u3068\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u901a\u52e4\u624b\u5f53\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"525\" title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a>\u306e\u4fdd\u967a\u6599\u3092\u6c7a\u3081\u308b\u969b\u306e\u5831\u916c\u3084\u3001\u52b4\u707d\u4fdd\u967a\u6599\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u6599\u3092\u652f\u6255\u3046\u969b\u306e\u8cc3\u91d1\u7dcf\u984d\u306b\u542b\u3081\u3066\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u901a\u52e4\u624b\u5f53\u3092\u9664\u3044\u3066\u8a08\u7b97\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u7d0d\u3081\u308b\u4fdd\u967a\u6599\u306e\u91d1\u984d\u306b\u4e0d\u8db3\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u901a\u52e4\u624b\u5f53\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u306e\u7bc4\u56f2\u306f\u6240\u5f97\u7a0e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u300c\u6700\u3082\u7d4c\u6e08\u7684\u304b\u3064\u5408\u7406\u7684\u306a\u7d4c\u8def\u304a\u3088\u3073\u65b9\u6cd5\u300d\u3067\u901a\u52e4\u3059\u308b\u969b\u306e\u901a\u52e4\u624b\u5f53\u306e\u91d1\u984d\u306f\u30011\u304b\u6708\u5f53\u305f\u308a15\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u975e\u8ab2\u7a0e\u3067\u3059\u3002\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u8d85\u3048\u305f\u90e8\u5206\u306f\u8ab2\u7a0e\u6271\u3044\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u3084\u81ea\u8ee2\u8eca\u901a\u52e4\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7247\u9053\u306e\u8ddd\u96e2\u306b\u5fdc\u3058\u3066\u975e\u8ab2\u7a0e\u306e\u9650\u5ea6\u984d\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3082\u8003\u616e\u3057\u3066\u3001\u901a\u52e4\u624b\u5f53\u306e\u30eb\u30fc\u30eb\u3092\u6c7a\u3081\u308b\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u7247\u905365km\u4ee5\u4e0a\u306e\u533a\u5206\u306b\u3064\u3044\u3066\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u300265km\u4ee5\u4e0a75km\u672a\u6e80\u306f45,700\u5186\u300175km\u4ee5\u4e0a85km\u672a\u6e80\u306f52,700\u5186\u300185km\u4ee5\u4e0a95km\u672a\u6e80\u306f59,600\u5186\u300195km\u4ee5\u4e0a\u306f66,400\u5186\u306b\u305d\u308c\u305e\u308c\u5897\u984d\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/41995\/\" data-internallinksmanager029f6b8e52c=\"507\" 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