{"id":84791,"date":"2025-02-21T14:52:24","date_gmt":"2025-02-21T05:52:24","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=84791"},"modified":"2025-02-21T14:52:41","modified_gmt":"2025-02-21T05:52:41","slug":"%e8%b3%9e%e4%b8%8e%e3%81%ae%e6%8e%a7%e9%99%a4%e9%a1%8d%e3%81%ae%e8%a8%88%e7%ae%97%e3%83%bb%e3%82%b7%e3%83%9f%e3%83%a5%e3%83%ac%e3%83%bc%e3%82%b7%e3%83%a7%e3%83%b3%e4%be%8b%ef%bc%81%e6%89%8b%e5%8f%96","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/84791\/","title":{"rendered":"\u8cde\u4e0e\u306e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u30fb\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u4f8b\uff01\u624b\u53d6\u308a\u984d\u3092\u5897\u3084\u3059\u65b9\u6cd5\u306f\uff1f"},"content":{"rendered":"<p>\u4f1a\u793e\u54e1\u306b\u3068\u3063\u3066\u3001\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09\u306e\u652f\u7d66\u306f\u697d\u3057\u307f\u306a\u30a4\u30d9\u30f3\u30c8\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u660e\u7d30\u3092\u898b\u308b\u3068\u5404\u7a2e<a 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style=\"background-color: #ffff99;\"><b>\u8cde\u4e0e\u306e\u63a7\u9664\u3068\u306f\u3001\u8cde\u4e0e\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u306a\u3069\u306e\u7a0e\u91d1\u304c\u5dee\u3057\u5f15\u304b\u308c\u308b\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u8cde\u4e0e\u304b\u3089\u306f\u6bce\u6708\u306e\u7d66\u4e0e\u3068\u540c\u69d8\u306b\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u6240\u5f97\u7a0e\u304c\u63a7\u9664\u3055\u308c\u3001\u5b9f\u969b\u306e\u652f\u7d66\u984d\uff08\u624b\u53d6\u308a\uff09\u306f\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u8cde\u4e0e\u3068\u6bce\u6708\u306e\u7d66\u4e0e\u306f\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u6c11\u7a0e\u306f\u524d\u5e74\u306e\u7dcf\u6240\u5f97\u304b\u3089\u8a08\u7b97\u3057\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5b9a\u984d\u3067\u63a7\u9664\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8cde\u4e0e\u304b\u3089\u306f\u63a7\u9664\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u8cde\u4e0e\u306e\u624b\u53d6\u308a\u91d1\u984d\u306e\u8a08\u7b97\u5f0f\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u7dcf\u652f\u7d66\u984d\uff0d\u63a7\u9664\u306e\u91d1\u984d\uff08\u793e\u4f1a\u4fdd\u967a\u6599\uff0b\u6240\u5f97\u7a0e\uff09=\u624b\u53d6\u308a\u91d1\u984d<\/strong><\/div>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\"><strong>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7a2e\u985e<\/strong><\/p>\n<ul style=\"text-align: left;\">\n<li>\u5065\u5eb7\u4fdd\u967a\u6599<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1932\/\" data-internallinksmanager029f6b8e52c=\"513\" title=\"\u4ecb\u8b77\u4fdd\u967a\u6599\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/a>\uff0840\u6b73\u4ee5\u4e0a\u306e\u307f\uff09<\/li>\n<li><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>\u6599<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u6599<\/li>\n<\/ul>\n<p style=\"text-align: left;\"><strong>\u6240\u5f97\u7a0e\u306e\u7a2e\u985e<\/strong><\/p>\n<ul>\n<li style=\"text-align: left;\">\u901a\u5e38\u306e\u6240\u5f97\u7a0e<\/li>\n<li style=\"text-align: left;\">\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff082037\u5e74\u307e\u3067\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5e74\u53ce\u3084\u305d\u306e\u4ed6\u6761\u4ef6\u3067\u5909\u52d5\u3057\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306b\u8cde\u4e0e\u304b\u3089\u306e\u63a7\u9664\u984d\u306f\u7dcf\u652f\u7d66\u984d\u306e10%\u4ee3\u5f8c\u534a\u304b\u308930%\u7a0b\u5ea6\u3068\u8003\u3048\u3066\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u8cde\u4e0e\u3068\u4f4f\u6c11\u7a0e\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u3088\u308a\u8a73\u3057\u304f\u306f\u4e0b\u8a18\u8a18\u4e8b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/51018\/?provider=pa_basic&amp;provider_info=cv.84791.part.article\" target=\"_blank\" rel=\"noopener\">\u8cde\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u306f\u5929\u5f15\u304d\u3055\u308c\u308b\uff1f\u624b\u53d6\u308a\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3082\u7d39\u4ecb<\/a><\/p>\n<h2>\u8cde\u4e0e\u306e\u5404\u63a7\u9664\u306e\u7a2e\u985e\u306b\u3064\u3044\u3066<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u306e\u7ae0\u3067\u306f\u3001\u8cde\u4e0e\u306b\u304b\u304b\u308b\u63a7\u9664\u306e\u7a2e\u985e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u6599\u306f4\u7a2e\u985e<\/h3>\n<p><span style=\"background-color: 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style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\">\n<p style=\"text-align: left;\"><strong>\u8a08\u7b97\u5f0f<\/strong><\/p>\n<p style=\"text-align: left;\">\u5065\u5eb7\u4fdd\u967a\u6599\uff1d\u6a19\u6e96\u8cde\u4e0e\u984d\uff081,000\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09\u00d7 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href=\"https:\/\/www.kyoukaikenpo.or.jp\/g7\/cat330\/sb3150\/\" target=\"_blank\" rel=\"noopener\">\u90fd\u9053\u5e9c\u770c\u3054\u3068\u306e\u4fdd\u967a\u6599\u984d\u8868\u2502\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\uff08\u5354\u4f1a\u3051\u3093\u307d\uff09<\/a><\/p>\n<h4>\u4ecb\u8b77\u4fdd\u967a\u6599\uff0840\u6b73\u304b\u3089\u9069\u7528\uff09<\/h4>\n<p>\u4ecb\u8b77\u4fdd\u967a\u6599\u306f\u4ecb\u8b77\u4fdd\u967a\u5236\u5ea6\u3092\u652f\u3048\u308b\u305f\u3081\u306b\u4f7f\u308f\u308c\u3066\u304a\u308a\u300140\u6b73\u304b\u308964\u6b73\u307e\u3067\u306e\u5f93\u696d\u54e1\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ecb\u8b77\u4fdd\u967a\u6599\u3082\u5065\u5eb7\u4fdd\u967a\u6599\u3068\u540c\u69d8\u306b\u6a19\u6e96\u8cde\u4e0e\u984d\u3092\u57fa\u6e96\u306b\u8a08\u7b97\u3055\u308c\u3001\u52b4\u4f7f\u6298\u534a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\">\n<p style=\"text-align: left;\"><strong>\u8a08\u7b97\u5f0f<\/strong><\/p>\n<p style=\"text-align: left;\">\u4ecb\u8b77\u4fdd\u967a\u6599 \uff1d \u6a19\u6e96\u8cde\u4e0e\u984d \u00d7 \u4ecb\u8b77\u4fdd\u967a\u6599\u7387\uff081.6%\uff09\u00f72<\/p>\n<\/div>\n<p>\u203b\u4ecb\u8b77\u4fdd\u967a\u6599\u7387\u306f\u5354\u4f1a\u3051\u3093\u307d\u306e\u4ee4\u548c6\u5e743\u6708\u5206\u3092\u63a1\u7528\u3002<\/p>\n<p>\u4ecb\u8b77\u4fdd\u967a\u6599\u7387\u306e\u4fdd\u967a\u6599\u7387\u3082\u7d44\u5408\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u5354\u4f1a\u3051\u3093\u307d\u306e\u5834\u5408\u306f\u5168\u56fd\u4e00\u5f8b\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6a19\u6e96\u8cde\u4e0e\u984d\u306e\u4e0a\u9650\u306f\u5065\u5eb7\u4fdd\u967a\u6599\u3068\u540c\u3058\u5e74\u984d573\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/g7\/cat330\/1995-298\/\" target=\"_blank\" rel=\"noopener\">\u5354\u4f1a\u3051\u3093\u307d\u306e\u4ecb\u8b77\u4fdd\u967a\u6599\u7387\u306b\u3064\u3044\u3066\u2502\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\uff08\u5354\u4f1a\u3051\u3093\u307d\uff09<\/a><\/p>\n<h4>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/h4>\n<p>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u3001\u8001\u5f8c\u306e\u5e74\u91d1\u53d7\u7d66\u3084\u969c\u5bb3\u5e74\u91d1\u306a\u3069\u3092\u652f\u3048\u308b\u305f\u3081\u306b\u4f7f\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u3061\u3089\u3082\u300c\u6a19\u6e96\u8cde\u4e0e\u984d\u300d\u306b\u4fdd\u967a\u6599\u7387\u3092\u639b\u3051\u3066\u8a08\u7b97\u3057\u3001\u52b4\u4f7f\u6298\u534a\u3067\u3042\u308b\u70b9\u3082\u5065\u5eb7\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u4fdd\u967a\u6599\u3068\u540c\u69d8\u3067\u3059\u3002<\/p>\n<p>2025\u5e742\u6708\u6642\u70b9\u306e\u4fdd\u967a\u6599\u7387\u306f\u90fd\u9053\u5e9c\u770c\u3084\u4fdd\u967a\u7d44\u5408\u306b\u95a2\u308f\u3089\u305a\u4e00\u5f8b18.3%\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u6599\u7387\u306f2017\u5e74\u4ee5\u964d\u3001\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\">\n<p style=\"text-align: left;\"><strong>\u8a08\u7b97\u5f0f<\/strong><\/p>\n<p style=\"text-align: left;\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599 \uff1d \u6a19\u6e96\u8cde\u4e0e\u984d \u00d7 18.3% \u00f7 2<\/p>\n<\/div>\n<p>\u6a19\u6e96\u8cde\u4e0e\u984d\u306e\u4e0a\u9650\u306f\u30011\u30f6\u6708\u306b\u3064\u304d150\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f55\u3089\u304b\u306e\u7406\u7531\u30671\u30f6\u6708\u306b\u8907\u6570\u306e\u8cde\u4e0e\u304c\u652f\u7d66\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u8cde\u4e0e\u306e\u7dcf\u652f\u7d66\u984d\u3092\u5408\u308f\u305b\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u4e0a\u9650\u306f\u9577\u3089\u304f\u5909\u66f4\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u30012027\u5e749\u6708\u304b\u3089\u8cde\u4e0e\u3092\u542b\u307e\u306a\u3044\u5e74\u9593\u306e\u7d66\u4e0e\u304c798\u4e07\u5186\u4ee5\u4e0a\u306e\u4f1a\u793e\u54e1\u3092\u5bfe\u8c61\u306b\u3001\u5897\u984d\u3059\u308b\u65b9\u5411\u3067\u8abf\u6574\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u73fe\u6642\u70b9\u3067\u306f\u78ba\u5b9a\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6c17\u306b\u306a\u308b\u65b9\u306f\u4eca\u5f8c\u306e\u767a\u8868\u3092\u6ce8\u8996\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.yomiuri.co.jp\/politics\/20250117-OYT1T50120\/\" target=\"_blank\" rel=\"noopener\">\u5e74\u53ce798\u4e07\u5186\u4ee5\u4e0a\u306e\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u3001\u6708\u984d9000\u5186\u5897\u984d\u3078\u2026\u901a\u5e38\u56fd\u4f1a\u306b\u95a2\u9023\u6cd5\u6848\u3092\u63d0\u51fa\u4e88\u5b9a\u2502 \u8aad\u58f2\u65b0\u805e<\/a><\/p>\n<h4>\u96c7\u7528\u4fdd\u967a\u6599<\/h4>\n<p>\u96c7\u7528\u4fdd\u967a\u6599\u306f\u3001\u5931\u696d\u7d66\u4ed8\u3084\u80b2\u5150\u4f11\u696d\u7d66\u4ed8\u91d1\u306a\u3069\u306e\u793e\u4f1a\u4fdd\u969c\u306e\u305f\u3081\u306b\u4f7f\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u8aac\u660e\u3057\u305f\u4ed6\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u306f\u7570\u306a\u308a\u3001\u7dcf\u652f\u7d66\u984d\u306e\u5168\u984d\u306b\u4fdd\u967a\u6599\u7387\u3092\u639b\u3051\u3066\u8a08\u7b97\u3057\u3001<\/p>\n<p>1,000\u5186\u672a\u6e80\u306e\u5207\u308a\u6368\u3066\u3082\u884c\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u52b4\u4f7f\u9593\u3067\u4fdd\u967a\u6599\u3092\u6298\u534a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u696d\u7a2e\u306b\u3088\u3063\u3066\u8ca0\u62c5\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\">\n<p style=\"text-align: left;\"><strong>\u8a08\u7b97\u5f0f<\/strong><\/p>\n<p style=\"text-align: left;\">\u96c7\u7528\u4fdd\u967a\u6599 \uff1d \u8cde\u4e0e\u652f\u7d66\u984d \u00d7 \u96c7\u7528\u4fdd\u967a\u6599\u7387<\/p>\n<\/div>\n<p>\u203b1\u5186\u672a\u6e80\u306e\u7aef\u6570\u306b\u3064\u3044\u3066\uff1a50\u92ad\u4ee5\u4e0b\u306f\u5207\u308a\u6368\u3066\u300150\u92ad1\u5398\u4ee5\u4e0a\u306f\u5207\u308a\u4e0a\u3052<\/p>\n<p><strong>\u25bc\u696d\u7a2e\u306b\u3088\u308b\u8ca0\u62c5\u7387\u306e\u9055\u3044<\/strong><\/p>\n<table style=\"width: 41.8833%; height: 216px;\">\n<thead>\n<tr style=\"height: 24px;\">\n<th style=\"height: 72px;\" rowspan=\"2\"><\/th>\n<th style=\"height: 24px;\" colspan=\"2\">\u96c7\u7528\u4fdd\u967a\u6599\u7387<\/th>\n<\/tr>\n<tr style=\"height: 48px;\">\n<th style=\"height: 48px;\">\u5f93\u696d\u54e1\u8ca0\u62c5\u5206<\/th>\n<th style=\"height: 48px;\">\u4f1a\u793e\u8ca0\u62c5\u5206<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"text-align: left; height: 48px;\" rowspan=\"2\">\u4e00\u822c\u306e\u4e8b\u696d<\/th>\n<td style=\"height: 24px;\">0.60%<\/td>\n<td style=\"height: 24px;\">0.95%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\" colspan=\"2\">1.55%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"text-align: left; height: 48px;\" rowspan=\"2\">\u8fb2\u6797\u6c34\u7523\u30fb\u6e05\u9152\u88fd\u9020\u306e\u4e8b\u696d<\/th>\n<td style=\"height: 24px;\">0.70%<\/td>\n<td style=\"height: 24px;\">1.05%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\" colspan=\"2\">1.75%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"text-align: left; height: 48px;\" rowspan=\"2\">\u5efa\u8a2d\u306e\u4e8b\u696d<\/th>\n<td style=\"height: 24px;\">0.70%<\/td>\n<td style=\"height: 24px;\">1.15%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\" colspan=\"2\">1.85%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000108634.html\" target=\"_blank\" rel=\"noopener\">\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306b\u3064\u3044\u3066\uff08\u4ee4\u548c6\u5e74\u5206\uff09\u2502\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<p>\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306b\u3064\u3044\u3066\u3001\u4ee4\u548c6\u5e74\u5ea6\u306f5\u5e74\u5ea6\u3068\u540c\u3058\u4fdd\u967a\u6599\u7387\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u6bce\u5e74\u898b\u76f4\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u90fd\u5ea6\u3001\u6700\u65b0\u306e\u4fdd\u967a\u6599\u7387\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306f\u3001\u9053\u8def\u3084\u6a4b\u306e\u6574\u5099\u3001\u56fd\u9632\u95a2\u9023\u306a\u3069\u56fd\u306e\u6839\u5e79\u3092\u652f\u3048\u308b\u305f\u3081\u306b\u4f7f\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8cde\u4e0e\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u6bd4\u3079\u308b\u3068\u5c11\u3057\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\">\n<p style=\"text-align: left;\"><strong>\u8a08\u7b97\u5f0f<\/strong><\/p>\n<p style=\"text-align: left;\">\u6240\u5f97\u7a0e\uff1d\uff5b\u8cde\u4e0e\u652f\u7d66\u984d\uff0d\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u5065\u5eb7\u4fdd\u967a\u6599\uff0b\u4ecb\u8b77\u4fdd\u967a\u6599\uff0b\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff0b\u96c7\u7528\u4fdd\u967a\u6599\uff09\uff5d\u00d7\u8cde\u4e0e\u306b\u5bfe\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u7a0e\u7387<\/p>\n<\/div>\n<p>\u203b1\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u6368\u3066<\/p>\n<p>\u3053\u306e\u300c\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u300d\u306f\u3001\u524d\u6708\u306e\u7d66\u4e0e\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3068\u3001\u6276\u990a\u89aa\u65cf\u306e\u6570\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\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\u2502\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u307e\u305f\u3001\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f0\uff05\u304b\u308945.945\uff05\u307e\u3067\u3001\u6240\u5f97\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u4ed5\u7d44\u307f\u306f\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u3068\u547c\u3070\u308c\u3001\u6240\u5f97\u304c\u591a\u3044\u307b\u3069\u9ad8\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306b\u95a2\u3057\u3066\u3001\u305d\u306e\u4ed6\u306e\u6ce8\u610f\u70b9\u3092\u4e0b\u8a18\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<ul>\n<li style=\"text-align: left;\">16\u6b73\u4ee5\u4e0a\u306e\u6276\u990a\u89aa\u65cf\u306e\u6570\u304c\u591a\u3044\u307b\u3069\u7a0e\u7387\u304c\u4f4e\u304f\u306a\u308b<\/li>\n<li style=\"text-align: left;\">\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e<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\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3088\u308a\u9ad8\u3044\u7a0e\u7387\u306b\u306a\u308b<\/li>\n<li style=\"text-align: left;\">2037\u5e74\u307e\u3067\u306f\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u8ca1\u6e90\u3068\u3057\u3066\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3088\u308a\u8a73\u3057\u304f\u306f\u95a2\u9023\u8a18\u4e8b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/26010\/?provider=pa_basic&amp;provider_info=cv.84791.part.article\" target=\"_blank\" rel=\"noopener\">\u300c\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u306e\u6240\u5f97\u7a0e\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u9ad8\u3044\u3068\u611f\u3058\u308b\u306e\u306f\u306a\u305c\uff1f\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u300d<\/a><\/p>\n<h2>3\u30d1\u30bf\u30fc\u30f3\u3067\u8a08\u7b97\uff01\u8cde\u4e0e\u63a7\u9664\u5f8c\u306e\u624b\u53d6\u308a\u984d\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u4f8b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0a\u8a18\u306e\u8a08\u7b97\u5f0f\u3092\u53c2\u8003\u306b\u3001\u3053\u306e\u7ae0\u3067\u306f3\u3064\u306e\u30e2\u30c7\u30eb\u30b1\u30fc\u30b9\u3067\u8cde\u4e0e\u306e\u624b\u53d6\u308a\u984d\u3092\u8a08\u7b97\u3057\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th><\/th>\n<th>\u6761\u4ef6<\/th>\n<th>\u30b1\u30fc\u30b91\uff08\u82e5\u624b\u5358\u8eab\uff09<\/th>\n<th>\u30b1\u30fc\u30b92\uff08\u5b50\u80b2\u3066\u4e16\u4ee3\uff09<\/th>\n<th>\u30b1\u30fc\u30b93\uff08\u30d9\u30c6\u30e9\u30f3\u793e\u54e1\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"text-align: left;\" rowspan=\"5\">\u5c5e\u6027<\/th>\n<td style=\"text-align: left;\">\u5e74\u9f62<\/td>\n<td>26\u6b73<\/td>\n<td>31\u6b73<\/td>\n<td>45\u6b73<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4f1a\u793e\u6240\u5728\u5730<\/td>\n<td>\u6771\u4eac\u90fd<\/td>\n<td>\u611b\u77e5\u770c<\/td>\n<td>\u5927\u962a\u5e9c<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u524d\u6708\u7d66\u4e0e<\/td>\n<td>\u00a5250,000<\/td>\n<td>\u00a5280,000<\/td>\n<td>\u00a5380,000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u696d\u7a2e<\/td>\n<td>\u4e00\u822c<\/td>\n<td>\u5efa\u8a2d<\/td>\n<td>\u4e00\u822c<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u5bb6\u65cf<\/td>\n<td>\u306a\u3057<\/td>\n<td>2\u4eba<\/td>\n<td>3\u4eba<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\" rowspan=\"5\">\u63a7\u9664\u9805\u76ee<\/th>\n<td style=\"text-align: left;\">\u5065\u5eb7\u4fdd\u967a\u6599<\/td>\n<td>\u00a59,980<\/td>\n<td>\u00a520,040<\/td>\n<td>\u00a533,605<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/td>\n<td>&#8211;<\/td>\n<td>&#8211;<\/td>\n<td>\u00a55,200<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/td>\n<td>\u00a518,300<\/td>\n<td>\u00a536,600<\/td>\n<td>\u00a559,475<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u96c7\u7528\u4fdd\u967a\u6599<\/td>\n<td>\u00a51,200<\/td>\n<td>\u00a52,800<\/td>\n<td>\u00a53,900<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6240\u5f97\u7a0e<\/td>\n<td>\u00a56,964<\/td>\n<td>\u00a513,908<\/td>\n<td>\u00a533,559<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\" rowspan=\"4\">\u6700\u7d42\u652f\u7d66\u984d<\/th>\n<td style=\"text-align: left;\">\u652f\u7d66\u7dcf\u984d<\/td>\n<td>\u00a5200,000<\/td>\n<td>\u00a5400,000<\/td>\n<td>\u00a5650,000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u63a7\u9664\u5408\u8a08<\/td>\n<td>\u00a536,444<\/td>\n<td>\u00a573,348<\/td>\n<td>\u00a5135,739<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u63a7\u9664\u5272\u5408<\/td>\n<td>18.22%<\/td>\n<td>18.34%<\/td>\n<td>20.88%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u624b\u53d6\u308a\u984d<\/td>\n<td>\u00a5163,556<\/td>\n<td>\u00a5326,652<\/td>\n<td>\u00a5514,261<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u5354\u4f1a\u3051\u3093\u307d\u3078\u306e\u52a0\u5165\u3092\u60f3\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>3\u30d1\u30bf\u30fc\u30f3\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u7d50\u679c\u3092\u53c2\u8003\u306b\u3001\u5b9f\u969b\u306e\u624b\u53d6\u308a\u984d\u306e\u76ee\u5b89\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u305d\u3082\u305d\u3082\u306a\u305c\u8cde\u4e0e\u304b\u3089\u306e\u63a7\u9664\u304c\u3042\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u305d\u3082\u305d\u3082\u306a\u305c\u63a7\u9664\u304c\u3042\u308b\u306e\uff1f\u300d\u300c\u7a0e\u91d1\u3067\u5f15\u304b\u308c\u3059\u304e\u3067\u306f\uff1f\u300d\u3068\u601d\u308f\u308c\u308b\u65b9\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u5404\u7a2e\u7a0e\u91d1\u306f\u3001\u793e\u4f1a\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u8ca1\u6e90\u3068\u3057\u3066\u4f7f\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8cde\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u305f\u7a0e\u91d1\u304c\u4f55\u306b\u4f7f\u308f\u308c\u3066\u3044\u308b\u306e\u304b\u3092\u3001\u4e0b\u8a18\u3078\u7c21\u5358\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u4f7f\u3044\u9053<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5065\u5eb7\u4fdd\u967a\u6599<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u00a0\u533b\u7642\u8cbb\u306e\u8ca0\u62c5\u8efd\u6e1b<\/li>\n<li>\u00a0\u9ad8\u984d\u7642\u990a\u8cbb\u5236\u5ea6<\/li>\n<li>\u00a0\u51fa\u7523\u80b2\u5150\u4e00\u6642\u91d1<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u00a0\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\uff08\u30c7\u30a4\u30b5\u30fc\u30d3\u30b9\u3001\u8a2a\u554f\u4ecb\u8b77\u3001\u7279\u990a\u30db\u30fc\u30e0\u306e\u904b\u55b6\uff09<\/li>\n<li>\u00a0\u4ecb\u8b77\u4e88\u9632\u6d3b\u52d5\uff08\u5730\u57df\u652f\u63f4\u3084\u4ecb\u8b77\u4e88\u9632\u4e8b\u696d\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u96c7\u7528\u4fdd\u967a\u6599<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u00a0\u5931\u696d\u7d66\u4ed8<\/li>\n<li>\u00a0\u80b2\u5150\u4f11\u696d\u7d66\u4ed8<\/li>\n<li>\u00a0\u6559\u80b2\u8a13\u7df4\u7d66\u4ed8\uff08\u304a\u3082\u306b\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u3067\u306e\u8077\u696d\u8a13\u7df4\u306e\u88dc\u52a9\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u00a0\u8001\u9f62\u5e74\u91d1\uff08\u5b9a\u5e74\u5f8c\u306e\u751f\u6d3b\u8cbb\u88dc\u52a9\uff09<\/li>\n<li>\u00a0\u907a\u65cf\u5e74\u91d1<\/li>\n<li>\u00a0\u969c\u5bb3\u5e74\u91d1\uff08\u969c\u5bb3\u3092\u6301\u3063\u3066\u3044\u308b\u65b9\u306e\u751f\u6d3b\u88dc\u52a9\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6240\u5f97\u7a0e<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u00a0\u56fd\u306e\u516c\u5171\u30b5\u30fc\u30d3\u30b9\uff08\u9053\u8def\u3084\u6a4b\u306e\u6574\u5099\u3001\u6559\u80b2\u6a5f\u95a2\u3001\u9632\u707d\u6d3b\u52d5\uff09<\/li>\n<li>\u00a0\u56fd\u9632\u30fb\u6cbb\u5b89\u7dad\u6301\uff08\u81ea\u885b\u968a\u3084\u8b66\u5bdf\u306e\u904b\u55b6\uff09<\/li>\n<li>\u00a0\u793e\u4f1a\u798f\u7949\uff08\u5e74\u91d1\u3001\u533b\u7642\u3001\u751f\u6d3b\u4fdd\u8b77\u306e\u88dc\u52a9\uff09<\/li>\n<li>\u00a0\u884c\u653f\u904b\u55b6\u8cbb\u7528\uff08\u653f\u5e9c\u3084\u5730\u65b9\u81ea\u6cbb\u4f53\u306e\u904b\u55b6\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u63a7\u9664\u3055\u308c\u305f\u7a0e\u91d1\u306f\u516c\u5171\u65bd\u8a2d\u306e\u6574\u5099\u3084\u533b\u7642\u4ecb\u8b77\u306a\u3069\u3001\u751f\u6d3b\u306e\u57fa\u76e4\u3092\u652f\u3048\u308b\u8ca1\u6e90\u3068\u3057\u3066\u6d3b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u3044\u3064\u304b\u3089\u63a7\u9664\u306f\u59cb\u307e\u3063\u305f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cde\u4e0e\u304b\u3089\u73fe\u5728\u306e\u3088\u3046\u306b\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u63a7\u9664\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u306e\u306f\u30012003\u5e744\u6708\u304b\u3089\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>2003\u5e743\u6708\u307e\u3067\u306f\u300c\u7279\u5225\u4fdd\u967a\u6599\u300d\u3068\u3044\u3046\u540d\u524d\u3067\u8cde\u4e0e\u306b\u306f1\uff05\u306e\u4fdd\u967a\u6599\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u52b4\u4f7f\uff08\u52b4\u50cd\u8005\u3068\u4f1a\u793e\uff09\u304c0.5\uff05\u305a\u3064\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4f01\u696d\u304c\u6708\u7d66\u3092\u6e1b\u3089\u3057\u8cde\u4e0e\u306e\u5272\u5408\u3092\u591a\u304f\u3059\u308b\u3053\u3068\u3067\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u30b1\u30fc\u30b9\u3082\u898b\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u4e0d\u516c\u5e73\u3092\u6539\u5584\u3059\u308b\u305f\u3081\u3001\u8cde\u4e0e\u306b\u3082\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u9069\u7528\u3059\u308b\u300c\u7dcf\u5831\u916c\u5236\u300d\u304c2003\u5e744\u6708\u306b\u5c0e\u5165\u3055\u308c\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6240\u5f97\u7a0e\u306e\u6210\u308a\u7acb\u3061\u306f\u53e4\u304f\u3001\u6b74\u53f2\u3092\u9061\u308c\u3070\u5c0e\u5165\u306f\u660e\u6cbb20\u5e74\uff081887\u5e74\uff09\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/sozei\/tokubetsu\/h18shiryoukan\/01.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u306e\u6b74\u53f2\uff5c\u5e73\u621018\u5e74\u5ea6\u7279\u5225\u5c55\u793a\uff5c\u7a0e\u52d9\u5927\u5b66\u6821\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u624b\u53d6\u308a\u53ce\u5165\u3092\u30a2\u30c3\u30d7\uff01\u8cde\u4e0e\u306e\u63a7\u9664\u984d\u3092\u5897\u3084\u30598\u3064\u306e\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6700\u5f8c\u306b\u8cde\u4e0e\u306e\u63a7\u9664\u984d\u3092\u5897\u3084\u3057\u624b\u53d6\u308a\u53ce\u5165\u3092\u30a2\u30c3\u30d7\u3059\u308b\u305f\u3081\u306e\u30018\u3064\u306e\u7bc0\u7a0e\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u2460\u6276\u990a\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u63a7\u9664\u306f\u300116\u6b73\u4ee5\u4e0a\u306e\u5b50\u3069\u3082\u3084\u89aa\u3092\u990a\u3063\u3066\u3044\u308b\u5834\u5408\u306b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u304c\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u63a7\u9664\u984d\u306f\u6276\u990a\u89aa\u65cf\u306e\u5e74\u9f62\u3084\u540c\u5c45\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u533a\u5206<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\" colspan=\"2\">\u4e00\u822c\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/yogo\/senmon.htm#word8\" target=\"_blank\" rel=\"noopener\">\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/a><\/td>\n<td>38\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\" colspan=\"2\">\u7279\u5b9a\u6276\u990a\u89aa\u65cf<\/td>\n<td>63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\" rowspan=\"2\">\u8001\u4eba\u6276\u990a\u89aa\u65cf<\/td>\n<td style=\"text-align: left;\">\u540c\u5c45\u8001\u89aa\u7b49\u4ee5\u5916\u306e\u8005<\/td>\n<td>48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u540c\u5c45\u8001\u89aa\u7b49<\/td>\n<td>58\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" target=\"_blank\" rel=\"noopener\">No.1180 \u6276\u990a\u63a7\u9664\u2502\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u307e\u305f\u3001\u6276\u990a\u63a7\u9664\u306b\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306a\u9069\u7528\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u6761\u4ef6\u306e\u4e00\u4f8b<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<ul>\n<li style=\"text-align: left;\">\u914d\u5076\u8005\u4ee5\u5916\u306e\u89aa\u65cf\u3067\u3042\u308b\u3053\u3068<\/li>\n<li style=\"text-align: left;\">\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li style=\"text-align: left;\">\u5e74\u9593\u306e\u5408\u8a08<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\uff08\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306f103\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u63a7\u9664\u984d\u306f\u5927\u304d\u3044\u305f\u3081\u3001\u9069\u7528\u3067\u304d\u308b\u306e\u3067\u3042\u308c\u3070\u5bb6\u8a08\u306e\u5927\u304d\u306a\u5473\u65b9\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3088\u308a\u8a73\u3057\u3044\u9069\u7528\u6761\u4ef6\u306f\u3001\u4e0b\u8a18\u306e\u95a2\u9023\u8a18\u4e8b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/529\/?provider=pa_basic&amp;provider_info=cv.84791.part.article\" target=\"_blank\" rel=\"noopener\">\u300c\u6276\u990a\u63a7\u9664\u3068\u306f\uff1f\u5e74\u53ce\u306e\u58c1\u3084\u63a7\u9664\u91d1\u984d\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01\u300d<\/a><\/p>\n<h3>\u2461\u533b\u7642\u8cbb\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/46\/\" data-internallinksmanager029f6b8e52c=\"140\" title=\"\u533b\u7642\u8cbb\u63a7\u9664\">\u533b\u7642\u8cbb\u63a7\u9664<\/a>\u306f\u3001\u5e74\u9593\u3067\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304c\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u81ea\u5206\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u5bb6\u65cf\u306e\u533b\u7642\u8cbb\u3082\u5bfe\u8c61\u3068\u306a\u308a\u3001\u75c5\u9662\u4ee5\u5916\u306b\u3082\u85ac\u5c40\u3084\u901a\u9662\u306e\u305f\u3081\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2640\/\" data-internallinksmanager029f6b8e52c=\"523\" title=\"\u4ea4\u901a\u8cbb\">\u4ea4\u901a\u8cbb<\/a>\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u9650\u5ea6\u984d\u306f200\u4e07\u5186\u307e\u3067\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u5065\u5eb7\u4fdd\u967a\u3067\u88dc\u586b\u3055\u308c\u305f\u91d1\u984d\u306f\u9664\u5916\u3055\u308c\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\">\n<p style=\"text-align: left;\"><strong>\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f<\/strong><\/p>\n<p style=\"text-align: left;\">\u63a7\u9664\u984d = \u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb \uff0d \u4fdd\u967a\u91d1\u306a\u3069\u3067\u88dc\u586b\u3055\u308c\u305f\u91d1\u984d \uff0d 10\u4e07\u5186<\/p>\n<\/div>\n<p>\u203b \u6240\u5f97\u304c200\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u300c\u6240\u5f97\u91d1\u984d\u306e5\uff05\u300d<\/p>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u3088\u308a\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u95a2\u9023\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/46\/?provider=pa_basic&amp;provider_info=cv.84791.part.article\" target=\"_blank\" rel=\"noopener\">\u300c\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f\uff1f\u78ba\u5b9a\u7533\u544a\u30fb\u8a08\u7b97\u65b9\u6cd5\u3084\u660e\u7d30\u66f8\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\uff01\u300d<\/a><\/p>\n<h3>\u2462\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7279\u4f8b\u3067\u3042\u308a\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5e02\u8ca9\u85ac\u306e\u8cfc\u5165\u8cbb\u7528\u304c1\u4e072,000\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5065\u5eb7\u8a3a\u65ad\u3084\u4e88\u9632\u63a5\u7a2e\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3042\u308a\u3001\u9650\u5ea6\u984d\u306f\u6700\u59278\u4e078,000\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\">\n<p style=\"text-align: left;\"><strong>\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f<\/strong><\/p>\n<p style=\"text-align: left;\">\u63a7\u9664\u984d \uff1d \u5bfe\u8c61\u3068\u306a\u308b\u533b\u85ac\u54c1\u306e\u8cfc\u5165\u8cbb\u7528 \uff0d 1\u4e072,000\u5186<\/p>\n<\/div>\n<p>\u5bfe\u8c61\u306e\u5e02\u8ca9\u85ac\u306f\u4e0b\u8a18\u30b5\u30a4\u30c8\u306e\u300c\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u5bfe\u8c61\u54c1\u76ee\u4e00\u89a7\u300d\u304b\u3089\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u9069\u7528\u306e\u7bc4\u56f2\u304c\u5e83\u304f2025\u5e742\u6708\u6642\u70b9\u3067\u5bfe\u8c61\u3068\u306a\u308b\u5e02\u8ca9\u85ac\u306f2800\u54c1\u76ee\u3092\u8d85\u3048\u3066\u3044\u308b\u306e\u3067\u3001\u73fe\u5728\u4f7f\u3063\u3066\u3044\u308b\u5e02\u8ca9\u85ac\u304c\u3042\u308c\u3070\u305c\u3072\u30ea\u30b9\u30c8\u304b\u3089\u63a2\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000124853.html\" target=\"_blank\" rel=\"noopener\">\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\uff08\u7279\u5b9a\u306e\u533b\u85ac\u54c1\u8cfc\u5165\u984d\u306e\u6240\u5f97\u63a7\u9664\u5236\u5ea6\uff09\u306b\u3064\u3044\u3066\u2502\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h3>\u2463\u3075\u308b\u3055\u3068\u7d0d\u7a0e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/words\/2336\/\" data-internallinksmanager029f6b8e52c=\"122\" title=\"\u3075\u308b\u3055\u3068\u7d0d\u7a0e\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e<\/a>\u306f\u81ea\u5206\u304c\u9078\u3093\u3060\u81ea\u6cbb\u4f53\u306b\u5bc4\u4ed8\u3059\u308b\u3068\u3001\u5bc4\u4ed8\u91d1\u984d\u306e\u3046\u30612,000\u5186\u3092\u8d85\u3048\u305f\u90e8\u5206\u304c\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001\u8fd4\u793c\u54c1\u3092\u7528\u610f\u3057\u3066\u3044\u308b\u81ea\u6cbb\u4f53\u3078\u5bc4\u4ed8\u3057\u305f\u5834\u5408\u306f\u3001\u5bc4\u4ed8\u91d1\u306e\u304a\u3088\u305d30\uff05\u76f8\u5f53\u306e\u8fd4\u793c\u54c1\u304c\u53d7\u3051\u53d6\u308c\u307e\u3059\u3002<\/p>\n<p>\u63a7\u9664\u306e\u4e0a\u9650\u984d\u306b\u3064\u3044\u3066\u306f\u5e74\u53ce\u3084\u5bb6\u65cf\u69cb\u6210\u3067\u7570\u306a\u308b\u305f\u3081\u3001\u5bc4\u4ed8\u306e\u91d1\u984d\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\">\n<p style=\"text-align: left;\"><strong>\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f<\/strong><\/p>\n<p style=\"text-align: left;\">\u63a7\u9664\u984d = \u5bc4\u4ed8\u91d1 \uff0d 2,000\u5186<\/p>\n<\/div>\n<p>\u8fd4\u793c\u54c1\u306f\u5730\u7523\u306e\u304a\u7c73\u3084\u725b\u8089\u3001\u30a4\u30c1\u30b4\u3084\u30b7\u30e3\u30a4\u30f3\u30de\u30b9\u30ab\u30c3\u30c8\u3001\u307e\u305f\u306f\u5730\u57df\u306e\u4f1d\u7d71\u5de5\u82b8\u54c1\u306a\u3069\u30d0\u30e9\u30a8\u30c6\u30a3\u8c4a\u304b\u3067\u3001\u81ea\u5206\u306e\u597d\u307f\u306b\u5408\u308f\u305b\u3066\u9078\u3076\u697d\u3057\u3055\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48272\/?provider=pa_basic&amp;provider_info=cv.84791.part.article\" target=\"_blank\" rel=\"noopener\">\u300c\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\uff01\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u5236\u5ea6\u3092\u4f7f\u3063\u305f\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\uff01\u300d<\/a><\/p>\n<h3>\u2464\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><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>\u306f\u3001\u751f\u547d\u4fdd\u967a\u3084\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u3001\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u306a\u3069\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u304c\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u308c\u305e\u308c\u63a7\u9664\u984d\u306f\u6700\u59274\u4e07\u5186\uff08\u5408\u8a08\u6700\u592712\u4e07\u5186\uff09\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u9069\u7528\u6761\u4ef6\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u9069\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u306e\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u3067\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1141.htm\" target=\"_blank\" rel=\"noopener\">No.1141 \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a\u5951\u7d04\u7b49<\/a><\/p>\n<h3>\u2465\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><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>\u306f\u3001\u5951\u7d04\u3057\u3066\u3044\u308b\u5730\u9707\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u306b\u5fdc\u3058\u3066\u3001\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001\u5730\u9707\u4fdd\u967a\u3078\u306e\u52a0\u5165\u306f\u57fa\u672c\u7684\u306b\u5358\u72ec\u3067\u306f\u3067\u304d\u305a\u3001\u706b\u707d\u4fdd\u967a\u306e\u5951\u7d04\u304c\u30bb\u30c3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\">\n<p style=\"text-align: left;\"><strong>\u63a7\u9664\u9650\u5ea6\u984d<\/strong><\/p>\n<p style=\"text-align: left;\">5\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff1a\u5168\u984d<\/p>\n<p style=\"text-align: left;\">5\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\uff1a\u4e00\u5f8b\u30675\u4e07\u5186<\/p>\n<\/div>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52305\/?provider=pa_basic&amp;provider_info=cv.84791.part.article\" target=\"_blank\" rel=\"noopener\">\u300c\u706b\u707d\u4fdd\u967a\u30fb\u5730\u9707\u4fdd\u967a\u306f\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3067\u63a7\u9664\u3067\u304d\u308b\uff1f\u300d<\/a><\/p>\n<h3>\u2466\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-internallinksmanager029f6b8e52c=\"578\" 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