{"id":84615,"date":"2025-02-21T14:50:55","date_gmt":"2025-02-21T05:50:55","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=84615"},"modified":"2026-03-24T14:25:39","modified_gmt":"2026-03-24T05:25:39","slug":"%e7%b5%a6%e4%b8%8e%e6%89%80%e5%be%97%e3%81%ae%e6%ba%90%e6%b3%89%e5%be%b4%e5%8f%8e%e7%b0%bf%e3%81%ae%e5%bf%85%e8%a6%81%e6%80%a7%e3%81%a8%e3%81%af%ef%bd%9c%e4%bd%9c%e6%88%90%e6%89%8b%e9%a0%86%e3%81%a8","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/84615\/","title":{"rendered":"\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u5fc5\u8981\u6027\u3068\u306f\uff5c\u4f5c\u6210\u624b\u9806\u3068\u7ba1\u7406\u306e\u30dd\u30a4\u30f3\u30c8\u3082\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u7c3f\u306f\u3001\u7d66\u4e0e\u3084\u7a0e\u91d1\u3092\u6b63\u78ba\u306b\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u5e33\u7c3f\u3067\u3042\u308a\u3001\u5f93\u696d\u54e1\u3054\u3068\u306b\u6b63\u78ba\u306b\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u5fc5\u8981\u6027\u3084\u4f5c\u6210\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u5fc5\u8981\u6027\u3084\u4f5c\u6210\u624b\u9806\u3001\u7ba1\u7406\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u6982\u8981<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306e\u5e33\u7c3f\u3067\u3001\u5f93\u696d\u54e1\u3072\u3068\u308a\u306b\u5bfe\u3057\u30661\u679a\u4f5c\u6210\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u304c\u5fc5\u8981\u306a\u7406\u7531\u3084\u8a18\u8f09\u3059\u308b\u5185\u5bb9\u3001\u4ed6\u306e\u66f8\u985e\u3068\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u5fc5\u8981\u6027<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306f\u3001\u7d66\u4e0e\u3084\u8cde\u4e0e\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u6b63\u78ba\u306a\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u306b\u306f\u3001\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3084\u8cde\u4e0e\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u8a18\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u307e\u3068\u3081\u3066\u7ba1\u7406\u3067\u304d\u308b\u306e\u304c\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u3067\u3059\u3002\u4f01\u696d\u306f\u6cd5\u7684\u306b\u4f5c\u6210\u3084\u63d0\u51fa\u306e\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u307b\u3068\u3093\u3069\u306e\u4f01\u696d\u3067\u6d3b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u65e5\u3005\u8a18\u9332\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3067\u5f93\u696d\u54e1\u306e\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u3092\u6b63\u78ba\u306b\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306b\u8a18\u8f09\u3059\u308b\u4e3b\u306a\u5185\u5bb9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306b\u306f\u3001\u5f93\u696d\u54e1\u306e\u57fa\u672c\u60c5\u5831\u3084\u7d66\u4e0e\u3001\u63a7\u9664\u984d\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e3b\u306a\u8a18\u8f09\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e5\u3064\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5f93\u696d\u54e1\u306e\u6c0f\u540d\u3084\u4f4f\u6240<\/li>\n<li>\u6276\u990a\u89aa\u65cf\u306e\u4eba\u6570\u3084\u60c5\u5831<\/li>\n<li>\u7d66\u4e0e\u984d<\/li>\n<li>\u5404\u7a2e\u63a7\u9664\u306e\u60c5\u5831<\/li>\n<li>\u7b97\u51fa\u3055\u308c\u305f\u7a0e\u984d<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u60c5\u5831\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f93\u696d\u54e1\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8a18\u9332\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u7a0e\u52d9\u51e6\u7406\u306e\u30df\u30b9\u304c\u8d77\u3053\u308a\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u3068\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306f\u4f1a\u793e\u5185\u90e8\u3067\u4f7f\u7528\u3059\u308b\u66f8\u985e\u3067\u3042\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u5f93\u696d\u54e1\u3078\u306e\u4ea4\u4ed8\u3084\u7a0e\u52d9\u7f72\u3078\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u66f8\u985e\u3067\u3059\u3002<\/b><\/span>\u305d\u308c\u305e\u308c\u306e\u76ee\u7684\u3084\u4f7f\u7528\u5834\u9762\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306f\u5e74\u672b\u8abf\u6574\u3067\u5fc5\u8981\u306a\u60c5\u5831\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306e\u5e33\u7c3f\u3067\u3059\u3002\u4e00\u65b9\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u306b\u3082\u3068\u3065\u3044\u3066\u4f01\u696d\u304c\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u305f\u308a\u3001\u5f93\u696d\u54e1\u306b\u4ea4\u4ed8\u3057\u305f\u308a\u3059\u308b\u8a3c\u660e\u66f8\u3067\u3001\u7fcc\u5e741\u6708\u672b\u307e\u3067\u306b\u63d0\u51fa\u3084\u4ea4\u4ed8\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u60c5\u5831\u3092\u3082\u3068\u306b\u7d66\u4e0e\u3084\u63a7\u9664\u984d\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u767a\u884c\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3046\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u3068\u8cc3\u91d1\u53f0\u5e33\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50061\/\" data-internallinksmanager029f6b8e52c=\"544\" title=\"\u8cc3\u91d1\u53f0\u5e33\">\u8cc3\u91d1\u53f0\u5e33<\/a>\u306f\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u652f\u6255\u72b6\u6cc1\u3084\u52e4\u52d9\u6642\u9593\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306e\u5e33\u7c3f\u3067\u3059\u3002<\/b><\/span>\u8cc3\u91d1\u53f0\u5e33\u306b\u306f\u3001\u52e4\u52d9\u6642\u9593\u3084\u6b8b\u696d\u6642\u9593\u3082\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u3053\u3068\u304c\u3001\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u3068\u306e\u5927\u304d\u306a\u9055\u3044\u3067\u3059\u3002\u52e4\u52d9\u6642\u9593\u3084\u52b4\u50cd\u65e5\u6570\u306a\u3069\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u5fc5\u9808\u8a18\u8f09\u4e8b\u9805\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8cc3\u91d1\u53f0\u5e33\u306b\u4e0d\u5099\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c120\u6761\u306b\u3082\u3068\u3065\u304d30\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u304c\u8abf\u67fb\u3092\u884c\u3046\u5834\u5408\u3001\u8cc3\u91d1\u53f0\u5e33\u306e\u60c5\u5831\u3092\u78ba\u8a8d\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u6b63\u78ba\u306b\u4f5c\u6210\u3057\u3001\u9069\u5207\u306b\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u8cc3\u91d1\u53f0\u5e33\u306f\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u3088\u308a\u4f5c\u6210\u3068\u4fdd\u7ba1\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4e00\u65b9\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306b\u306f\u6cd5\u7684\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u66f8\u304d\u65b9\u30fb\u4f5c\u6210\u624b\u9806<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u3053\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u3092\u6b63\u78ba\u306b\u4f5c\u6210\u3059\u308b\u30b9\u30c6\u30c3\u30d7\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>1. \u500b\u4eba\u60c5\u5831\u3092\u8a18\u5165<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u3092\u6b63\u78ba\u306b\u8b58\u5225\u3059\u308b\u305f\u3081\u306b\u3001\u6c0f\u540d\u3001\u4f4f\u6240\u3001\u751f\u5e74\u6708\u65e5\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span>\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u5f93\u696d\u54e1\u304b\u3089\u63d0\u51fa\u3055\u308c\u305f\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\u7533\u544a\u66f8\u300d\u3092\u53c2\u8003\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u6276\u990a\u89aa\u65cf\u306e\u4eba\u6570\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u3068\u63a7\u9664\u984d\u304c\u5909\u308f\u308a\u3001\u8ab2\u7a0e\u5bfe\u8c61\u984d\u304c\u6b63\u78ba\u306b\u8a08\u7b97\u3067\u304d\u307e\u305b\u3093\u3002\u66f8\u985e\u3092\u3088\u304f\u78ba\u8a8d\u3057\u306a\u304c\u3089\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>2. \u6bce\u6708\u306e\u7d66\u4e0e\u30fb\u8cde\u4e0e\u60c5\u5831\u3092\u8a18\u5165<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u660e\u7d30\u3092\u3082\u3068\u306b\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u984d\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/b><\/span>\u57fa\u672c\u7d66\u306e\u307b\u304b\u3001\u624b\u5f53\u3084\u6b8b\u696d\u4ee3\u3082\u542b\u3081\u3066\u6b63\u78ba\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u8cde\u4e0e\u304c\u652f\u7d66\u3055\u308c\u305f\u6708\u306b\u306f\u3001\u8cde\u4e0e\u984d\u3082\u5fd8\u308c\u305a\u306b\u8ffd\u52a0\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>3. \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u3092\u8a08\u7b97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u652f\u7d66\u3055\u308c\u305f\u7d66\u4e0e\u3084\u8cde\u4e0e\u304b\u3089\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u652f\u7d66\u984d\u304b\u3089\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u305f\u7a0e\u7387\u3092\u3082\u3068\u306b\u8a08\u7b97\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u5e74\u53ce\u304c400\u4e07\u5186\u3060\u3063\u305f\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>400\u4e07\u5186\u00d720\uff05+44\u4e07\u5186=124\u4e07\u5186<\/strong><\/div>\n<p>\u3053\u306e\u5834\u5408\u3001124\u4e07\u5186\u304c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3068\u306a\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u304c\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>400\u4e07\u5186 &#8211; 124\u4e07\u5186 \u208c 276\u4e07\u5186<\/strong><\/div>\n<p>\u5e74\u53ce\u306b\u3088\u3063\u3066\u63a7\u9664\u984d\u3084\u7a0e\u7387\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u56fd\u7a0e\u5e81\u304c\u767a\u8868\u3059\u308b\u6700\u65b0\u306e\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\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\u5e81<\/a><\/p>\n<h3>4. \u6276\u990a\u89aa\u65cf\u7b49\u306e\u63a7\u9664\u984d\u3092\u8a08\u7b97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u3001\u4eba\u6570\u3084\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u6276\u990a\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u300116\u6b73\u4ee5\u4e0a\u306e\u89aa\u65cf\u89aa\u65cf\uff08\u914d\u5076\u8005\u3092\u9664\u304f\uff09\u3067\u3001\u89aa\u65cf\u306e\u5e74\u9f62\u3084\u540c\u5c45\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u63a7\u9664\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6276\u990a\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u6276\u990a\u89aa\u65cf\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c48\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u6276\u990a\u89aa\u65cf\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u305f\u63a7\u9664\u984d\u306e\u4e00\u822c\u7684\u306a\u4f8b\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6276\u990a\u89aa\u65cf\u306e\u7a2e\u985e<\/th>\n<th>\u4e00\u4eba\u5f53\u305f\u308a\u306e\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u4e00\u822c\u306e\u6276\u990a\u89aa\u65cf<\/p>\n<p>\uff0816\u6b73\u4ee5\u4e0a19\u6b73\u672a\u6e80\u307e\u305f\u306f23\u6b73\u4ee5\u4e0a70\u6b73\u672a\u6e80\uff09<\/td>\n<td style=\"text-align: left;\">38\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7279\u5b9a\u6276\u990a\u89aa\u65cf<\/p>\n<p>\uff0819\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\uff09<\/td>\n<td style=\"text-align: left;\">63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8001\u4eba\u6276\u990a\u89aa\u65cf<\/p>\n<p>\uff0870\u6b73\u4ee5\u4e0a\u306e\u89aa\u65cf\uff09<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186\uff08\u540c\u5c45\u306e\u5834\u5408\u306f58\u4e07\u5186\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3068\u3048\u3070\u3001\u6276\u990a\u3057\u3066\u3044\u308b\u89aa\u65cf\u304c2\u4eba\u306e\u5834\u5408\u3001\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u984d\u304c\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002\u300c\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u5185\u5bb9\u3092\u53c2\u8003\u306b\u8a08\u7b97\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/79202\/?provider=pa_basic&amp;provider_info=cv.84615.part.article\" target=\"_blank\" rel=\"noopener\">\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\u3068\u306f\uff1f\u5e74\u53ce\u3084\u5e74\u9f62\u306e\u6761\u4ef6\u3001\u63a7\u9664\u984d\u3001\u914d\u5076\u8005\u63a7\u9664\u3068\u306e\u9055\u3044\u3092\u89e3\u8aac<\/a><\/p>\n<h3>5. \u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u60c5\u5831\u3092\u8a18\u5165<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4fdd\u967a\u6599\u63a7\u9664\u3068\u306f\u3001\u751f\u547d\u4fdd\u967a\u6599\u3084\u5730\u9707\u4fdd\u967a\u6599\u306a\u3069\u306e\u500b\u4eba\u3067\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u3092\u7533\u544a\u3059\u308b\u3053\u3068\u3067<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u3092\u6e1b\u984d\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u500b\u4eba\u3067\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u3084\u540c\u4e00\u751f\u8a08\u306e\u89aa\u65cf\u306e\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u5225\u9014\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u5f93\u696d\u54e1\u304c\u63d0\u51fa\u3059\u308b\u300c\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u3092\u3082\u3068\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306b\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4fdd\u967a\u6599\u63a7\u9664\u306e\u984d\u306f\u3001\u4fdd\u967a\u306e\u7a2e\u985e\u3084\u5951\u7d04\u6642\u671f\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5404\u4fdd\u967a\u6599\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u8868\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u63a7\u9664\u306e\u7a2e\u985e<\/th>\n<th>\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/th>\n<th>\u4e0a\u9650\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1086\/\" data-internallinksmanager029f6b8e52c=\"45\" title=\"\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/td>\n<td style=\"text-align: left;\">\u3010\u65e7\u5951\u7d04\u3011<br \/>\n20,000\u5186\u4ee5\u4e0b\uff1a\u5168\u984d\u63a7\u966420,001\u5186\u4ee5\u4e0a\uff1a\u6bb5\u968e\u7684\u306b\u6700\u592740,000\u5186\u3010\u65b0\u5951\u7d04\u301125,000\u5186\u4ee5\u4e0b\uff1a\u5168\u984d\u63a7\u966425,001\u5186\u4ee5\u4e0a\uff1a\u6bb5\u968e\u7684\u306b\u6700\u592750,000\u5186<\/td>\n<td style=\"text-align: left;\">12\u4e07\u5186<\/p>\n<p>\uff08\u65b0\u65e7\u5951\u7d04\u4f75\u7528\u53ef\u80fd\u203b\u4e0a\u965012\u4e07\u5186\u307e\u3067\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52305\/\" data-internallinksmanager029f6b8e52c=\"58\" title=\"\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\">\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u5168\u984d<\/p>\n<p>\uff08\u4e0a\u9650\u3042\u308a\uff09<\/td>\n<td style=\"text-align: left;\">5\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4fdd\u967a\u6599\u63a7\u9664\u306b\u306f\u3001\u4fdd\u967a\u4f1a\u793e\u304c\u767a\u884c\u3059\u308b\u300c\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5e74\u672b\u8abf\u6574\u6642\u306b\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4fdd\u967a\u6599\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u3001\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u8ca0\u62c5\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b\u305f\u3081\u3001\u6b63\u3057\u304f\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52808\/?provider=pa_basic&amp;provider_info=cv.84615.part.article\" target=\"_blank\" rel=\"noopener\">\u5e74\u672b\u8abf\u6574\u3067\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3092\u89e3\u8aac\uff01\u63a7\u9664\u5bfe\u8c61\u3084\u8a08\u7b97\u65b9\u6cd5\u3092\u7d39\u4ecb<\/a><\/p>\n<h3>6. \u672c\u5e74\u5ea6\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b9\u30c6\u30c3\u30d75\u307e\u3067\u3067\u3001\u3055\u307e\u3056\u307e\u306a\u7a2e\u985e\u306e\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u3001\u8ab2\u7a0e\u5bfe\u8c61\u984d\u304c\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/b><\/span>\u8ab2\u7a0e\u5bfe\u8c61\u984d\u304c\u6c7a\u307e\u3063\u305f\u3089\u3001\u56fd\u7a0e\u5e81\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\u3092\u4f7f\u3063\u3066\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u901f\u7b97\u8868\u306b\u306f\u7a0e\u7387\u304c\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306b\u5fdc\u3058\u305f\u7a0e\u984d\u3092\u8abf\u3079\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2024\/pdf\/18.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c6\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2690\/\" data-internallinksmanager029f6b8e52c=\"552\" title=\"\u5e74\u7a0e\u984d\">\u5e74\u7a0e\u984d<\/a>\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2690\/?provider=pa_basic&amp;provider_info=cv.84615.part.article\" target=\"_blank\" rel=\"noopener\">\u5e74\u672b\u8abf\u6574\u3067\u306e\u5e74\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u7d39\u4ecb\uff01\u7b97\u51fa\u6240\u5f97\u7a0e\u984d\u306e\u901f\u7b97\u8868\u306e\u898b\u65b9\u3082<\/a><\/p>\n<h3>7. \u672c\u5e74\u5ea6\u306e\u7a0e\u984d\u3092\u8a08\u7b97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u9593\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u305f\u5f8c\u3001\u5e74\u672b\u8abf\u6574\u3067\u904e\u4e0d\u8db3\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><\/span>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u6bce\u6708\u306e\u7d66\u4e0e\u3084\u8cde\u4e0e\u304b\u3089\u4e8b\u524d\u306b\u5929\u5f15\u304d\u3055\u308c\u305f\u7a0e\u984d\u3067\u3001\u3053\u308c\u304c\u5b9f\u969b\u306e\u7a0e\u984d\u3068\u4e00\u81f4\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5e74\u672b\u8abf\u6574\u306b\u3088\u3063\u3066\u3001\u5e74\u9593\u306e\u6b63\u78ba\u306a\u6240\u5f97\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u3001\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u8ffd\u52a0\u5fb4\u53ce\u3001\u904e\u5270\u3067\u3042\u308b\u5834\u5408\u306f\u9084\u4ed8\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c20\u4e07\u5186\u3067\u5b9f\u969b\u306e\u7a0e\u984d\u304c18\u4e07\u5186\u306e\u5834\u5408\u30012\u4e07\u5186\u3092\u7fcc\u6708\u4ee5\u964d\u306e\u7d66\u4e0e\u3067\u9084\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<h2>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u4f5c\u6210\u306b\u5fc5\u8981\u306a\u3082\u306e<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u3092\u4f5c\u6210\u3059\u308b\u306b\u306f\u3001\u60c5\u5831\u3092\u6b63\u78ba\u306b\u8a18\u8f09\u3059\u308b\u305f\u3081\u306e\u8cc7\u6599\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u4f5c\u6210\u306b\u5fc5\u8981\u306a\u3082\u306e\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306b\u6c7a\u307e\u3063\u305f\u5f62\u5f0f\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u9805\u76ee\u304c\u5165\u3063\u3066\u3044\u308b\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3092\u7528\u610f\u3059\u308b\u3068\u4e0d\u8db3\u306a\u304f\u8a18\u8f09\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u306f\u3001\u5fc5\u8981\u306a\u9805\u76ee\u304c\u7db2\u7f85\u3055\u308c\u305f\u8a18\u5165\u4f8b\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3092\u4f7f\u7528\u3059\u308c\u3070\u60c5\u5831\u306e\u6f0f\u308c\u3092\u9632\u3052\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u30a8\u30af\u30bb\u30eb\u3092\u5229\u7528\u3057\u3066\u72ec\u81ea\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3092\u4f5c\u6210\u3057\u3001\u8a08\u7b97\u3092\u81ea\u52d5\u5316\u3059\u308b\u65b9\u6cd5\u3082\u4fbf\u5229\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u7d66\u4e0e\u984d\u3084\u63a7\u9664\u984d\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u7a0e\u984d\u3092\u81ea\u52d5\u3067\u8a08\u7b97\u3067\u304d\u308b\u30b7\u30fc\u30c8\u3092\u4f5c\u6210\u3059\u308c\u3070\u3001\u696d\u52d9\u306e\u52b9\u7387\u5316\u3084\u8a18\u9332\u30df\u30b9\u306e\u9632\u6b62\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_03.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u7d66\u4e0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7c3f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u63a7\u9664\u95a2\u4fc2\u306e\u66f8\u985e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306b\u306f\u3001\u5f93\u696d\u54e1\u304b\u3089\u63d0\u51fa\u3055\u308c\u308b\u5404\u7a2e\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u5e74\u672b\u8abf\u6574\u306e2\u30f6\u6708\u524d\u307e\u3067\u306b\u5f93\u696d\u54e1\u306b\u63d0\u51fa\u3092\u4f9d\u983c\u3057\u3066\u304a\u304f\u3068\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 67.1884%; height: 264px;\">\n<thead>\n<tr style=\"height: 24px;\">\n<th style=\"height: 24px;\">\u9805\u76ee<\/th>\n<th style=\"height: 24px;\">\u5fc5\u8981\u306a\u66f8\u985e\u306e\u4f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: left;\">\u6276\u990a\u63a7\u9664<\/td>\n<td style=\"height: 80px; text-align: left;\">\n<ul>\n<li>\u6276\u990a\u63a7\u9664\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"64\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a>\u7533\u544a\u66f8<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: left;\">\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td style=\"height: 80px; text-align: left;\">\n<ul>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/li>\n<li>\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-internallinksmanager029f6b8e52c=\"578\" title=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/a><\/td>\n<td style=\"height: 80px; text-align: left;\">\n<ul>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2481\/\" data-internallinksmanager029f6b8e52c=\"532\" title=\"\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/a>\u7533\u544a\u66f8<\/li>\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u8a3c\u660e\u66f8<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u63a7\u9664\u984d\u306f\u3001\u5f93\u696d\u54e1\u306e\u8ab2\u7a0e\u984d\u306b\u95a2\u308f\u308b\u305f\u3081\u3001\u63a7\u9664\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e8b\u524d\u306b\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3057\u3066\u6e96\u5099\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6700\u65b0\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7fcc\u5e741\u6708\u4ee5\u964d\u306b\u652f\u6255\u3046\u7d66\u4e0e\u304b\u3089\u6b63\u78ba\u306b\u6240\u5f97\u7a0e\u3092\u63a7\u9664\u3059\u308b\u306b\u306f\u3001\u6700\u65b0\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/b><\/span>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306b\u306f\u3001\u7d66\u4e0e\u984d\u3084\u6276\u990a\u5bb6\u65cf\u306e\u4eba\u6570\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" data-internallinksmanager029f6b8e52c=\"44\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u984d\u306b\u3082\u3068\u3065\u304f\u7a0e\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306f\u56fd\u7a0e\u5e81\u304b\u3089\u6bce\u5e74\u516c\u8868\u3055\u308c\u308b\u305f\u3081\u3001\u6700\u65b0\u306e\u3082\u306e\u3092\u5fc5\u305a\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u306e\u6539\u6b63\u3084\u7a0e\u5236\u306e\u898b\u76f4\u3057\u306b\u4f34\u3044\u3001\u6bce\u5e74\u66f4\u65b0\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6700\u65b0\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306f\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2023\/02.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c6\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u7ba1\u7406\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u7ba1\u7406\u306b\u5f79\u7acb\u30643\u3064\u306e\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u63d0\u51fa\u306f\u5fc5\u8981\u306a\u3044<\/h3>\n<p><span style=\"background-color: 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