{"id":84946,"date":"2025-02-21T14:53:08","date_gmt":"2025-02-21T05:53:08","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=84946"},"modified":"2025-12-08T17:45:10","modified_gmt":"2025-12-08T08:45:10","slug":"%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%a7%e8%bf%bd%e5%8a%a0%e5%be%b4%e5%8f%8e%e3%81%95%e3%82%8c%e3%82%8b%e5%8e%9f%e5%9b%a0%e3%81%af%ef%bc%9f%e5%be%b4%e5%8f%8e%e6%99%82%e3%81%ae%e5%af%be%e5%87%a6","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/84946\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u3067\u8ffd\u52a0\u5fb4\u53ce\u3055\u308c\u308b\u539f\u56e0\u306f\uff1f\u5fb4\u53ce\u6642\u306e\u5bfe\u51e6\u65b9\u6cd5\u3084\u8a08\u7b97\u65b9\u6cd5\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb"},"content":{"rendered":"<p>1\u5e74\u9593\u306e\u7d66\u4e0e\u3084\u4e16\u5e2f\u306e\u4e8b\u60c5\u306a\u3069\u3067\u7d0d\u3081\u305f\u7a0e\u91d1\u304c\u5c11\u306a\u3044\u5834\u5408\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306e\u969b\u306b\u8ffd\u52a0\u5fb4\u53ce\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3059\u3079\u304d\u304b\u60a9\u3080\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u8ffd\u52a0\u5fb4\u53ce\u306f\u539f\u56e0\u3092\u7279\u5b9a\u3057\u3001\u9069\u5207\u306b\u5bfe\u51e6\u3059\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u7a0e\u91d1\u304c\u8ffd\u52a0\u5fb4\u53ce\u3068\u306a\u308b\u539f\u56e0\u304b\u3089\u5bfe\u51e6\u65b9\u6cd5\u3001\u5225\u9014\u3067<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/9628\/?provider=pa_basic&provider_info=cv.84946.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\/08\/minibook_manual_for_dealing_with_additional_collection_of_yearend_adjustment.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u5e74\u672b\u8abf\u6574\u306e\u8ffd\u52a0\u5fb4\u53ce\u5bfe\u51e6\u30de\u30cb\u30e5\u30a2\u30eb<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u5e74\u672b\u8abf\u6574 \u8ffd\u52a0\u5fb4\u53ce \u591a \u3059\u304e\u308b\u300d\u300c\u5e74\u672b\u8abf\u6574 \u8ffd\u52a0\u5fb4\u53ce\u300d\u306a\u3069\u3067\u691c\u7d22\u3055\u308c\u305f\u65b9\u5411\u3051\u306b\u3001\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div><\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u5e74\u672b\u8abf\u6574\u306e\u8ffd\u52a0\u5fb4\u53ce\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u8ffd\u52a0\u5fb4\u53ce\u3068\u306f\u3001\u300c\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u91d1 &gt; <a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u984d\u300d\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u8ffd\u52a0\u3067\u7d0d\u7a0e\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/b><\/span>\u4f1a\u793e\u54e1\u306f\u6e90\u6cc9\u5fb4\u53ce\u306b\u3088\u308a\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u7d0d\u4ed8\u91d1\u984d\u304c\u9069\u5207\u304b\u3069\u3046\u304b\u306f\u5e74\u672b\u8abf\u6574\u306b\u3088\u3063\u3066\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u3068\u5e74\u9593\u7a0e\u984d\u3092\u4e00\u81f4\u3055\u305b\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002\u5bfe\u8c61\u306f\u52e4\u52d9\u5148\u306b\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\u63d0\u51fa\u3057\u3066\u3044\u308b\u4eba\u3092\u6307\u3057\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u306f\u30011\u6708\u304b\u308912\u6708\u307e\u3067\u306e\u7d66\u4e0e\u30fb\u8cde\u4e0e\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u306a\u3069\u3092\u9069\u7528\u3057\u3001\u6240\u5f97\u306b\u5fdc\u3058\u305f\u7a0e\u7387\u3092\u639b\u3051\u3066\u6b63\u3057\u3044\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u5fb4\u53ce\u984d\u304c\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7a0e\u91d1\u3088\u308a\u3082\u591a\u3044\u5834\u5408\u306f\u3001\u6255\u3044\u3059\u304e\u305f\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u300c\u9084\u4ed8\u300d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u7d0d\u3081\u308b\u7a0e\u91d1\u304c\u5c11\u306a\u3044\u5834\u5408\u306f\u3001\u8ffd\u52a0\u5fb4\u53ce\u304c\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u8ffd\u52a0\u5fb4\u53ce\u3068\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u9055\u3044<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ffd\u52a0\u5fb4\u53ce\u3068\u4f3c\u305f\u3088\u3046\u306a\u8a00\u8449\u306b\u300c\u8ffd\u5fb4\u8ab2\u7a0e\u300d\u304c\u3042\u308a\u3001\u767a\u751f\u6761\u4ef6\u304c\u305d\u308c\u305e\u308c\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u9055\u3044\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u8ffd\u52a0\u5fb4\u53ce<\/th>\n<td style=\"text-align: left;\">\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7a0e\u91d1\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u5c11\u306a\u3044\u5834\u5408\u306b\u3001\u8ffd\u52a0\u3067\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th>\u8ffd\u5fb4\u8ab2\u7a0e<\/th>\n<td style=\"text-align: left;\">\u7d0d\u3081\u308b\u5fc5\u8981\u306e\u3042\u308b\u6240\u5f97\u7a0e\u3088\u308a\u3082\u5c11\u306a\u3044\u91d1\u984d\u3092\u7533\u544a\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u767a\u899a\u3057\u305f\u969b\u306b\u3001\u4e0d\u8db3\u984d\u3092\u7d0d\u3081\u308b\u3053\u3068<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8ffd\u52a0\u5fb4\u53ce\u306f\u3001\u5e74\u672b\u8abf\u6574\u6642\u306b\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3067\u3059\u3002\u4e00\u65b9\u3067\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u3084\u6cd5\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u6642\u306b\u8d77\u3053\u308a\u5f97\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u7a0e\u91d1\u3092\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u306b\u5909\u308f\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306f\u300c\u8ffd\u52a0\u5fb4\u53ce\u300d\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u6cd5\u4eba\u7d4c\u55b6\u8005\u306f\u300c\u8ffd\u5fb4\u8ab2\u7a0e\u300d\u3068\u899a\u3048\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u3067\u8ffd\u52a0\u5fb4\u53ce\u3055\u308c\u308b5\u3064\u306e\u539f\u56e0<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u7a0e\u91d1\u304c\u8ffd\u52a0\u5fb4\u53ce\u3055\u308c\u308b\u539f\u56e0\u306b\u3001\u4ee5\u4e0b\u306e5\u3064\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7d66\u4e0e\u304c\u5897\u3048\u305f\u304b\u3089<\/li>\n<li>\u8cde\u4e0e\u304c\u591a\u304b\u3063\u305f\u304b\u3089<\/li>\n<li>\u6276\u990a\u89aa\u65cf\u304c\u6e1b\u3063\u305f\u304b\u3089<\/li>\n<li>iDeCo\u306e\u639b\u91d1\u304c\u6e1b\u3063\u305f\u304b\u3089<\/li>\n<li>\u751f\u547d\u4fdd\u967a\u3092\u89e3\u7d04\u3057\u305f\u304b\u3089<\/li>\n<\/ul>\n<\/div>\n<p>\u8ffd\u52a0\u5fb4\u53ce\u306e\u539f\u56e0\u306f\u7d66\u4e0e\u3084\u4e16\u5e2f\u69cb\u6210\u306e\u5909\u5316\u306b\u3088\u308a\u3001\u63a7\u9664\u984d\u304c\u6e1b\u5c11\u3059\u308b\u3053\u3068\u3067\u8d77\u3053\u308b\u3053\u3068\u304c\u4e3b\u3067\u3059\u3002\u60f3\u5b9a\u3055\u308c\u308b\u539f\u56e0\u3092\u4e8b\u524d\u306b\u304a\u3055\u3048\u3066\u304a\u304d\u9069\u5207\u306b\u5bfe\u51e6\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7d66\u4e0e\u304c\u5897\u3048\u305f\u304b\u3089<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ffd\u52a0\u5fb4\u53ce\u3068\u306a\u308b\u539f\u56e0\u306e\u3072\u3068\u3064\u306b\u3001\u30d1\u30fc\u30c8\u52e4\u52d9\u6642\u9593\u306e\u5897\u52a0\u3084\u6607\u9032\u30fb\u8ee2\u8077\u306b\u3088\u3063\u3066\u7d66\u4e0e\u304c\u4e0a\u304c\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/b><\/span>\u6e90\u6cc9\u5fb4\u53ce\u306f\u3042\u304f\u307e\u3067\u300c\u6bce\u6708\u540c\u3058\u91d1\u984d\u306e\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u3082\u306e\u300d\u3068\u60f3\u5b9a\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b9f\u614b\u306f\u6b8b\u696d\u4ee3\u3084\u8ee2\u8077\u30fb\u6607\u9032\u306b\u3088\u308b\u6607\u7d66\u306a\u3069\u3067\u7d66\u4e0e\u304c\u4e00\u5b9a\u3067\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002 \u7d66\u4e0e\u304c\u5897\u3048\u308b\u3068\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u672c\u6765\u3088\u308a\u3082\u5c11\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u5e74\u672b\u8abf\u6574\u3067\u8ffd\u52a0\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003: <a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/aramashi2022\/pdf\/04.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u300d<\/a><\/p>\n<h3>\u8cde\u4e0e\u304c\u591a\u304b\u3063\u305f\u304b\u3089<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u3068\u540c\u69d8\u306b\u3001\u8cde\u4e0e\u306e\u5897\u52a0\u306b\u3088\u3063\u3066\u8ffd\u52a0\u5fb4\u53ce\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/b><\/span>\u8cde\u4e0e\u91d1\u984d\u306f\u4f01\u696d\u696d\u7e3e\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u305f\u3081\u3001\u52e4\u52d9\u5148\u306e\u4e8b\u696d\u304c\u5927\u304d\u304f\u6210\u9577\u3057\u305f\u5834\u5408\u306f\u3001\u8cde\u4e0e\u304c\u4f8b\u5e74\u3088\u308a\u3082\u5897\u3048\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8cde\u4e0e\u304c\u5897\u3048\u308b\u3068\u6240\u5f97\u3082\u5897\u3048\u308b\u305f\u3081\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u4e0d\u8db3\u3057\u3001\u7d50\u679c\u7684\u306b\u5e74\u672b\u8abf\u6574\u3067\u8ffd\u52a0\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3>\u6276\u990a\u89aa\u65cf\u304c\u6e1b\u3063\u305f\u304b\u3089<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u89aa\u65cf\u304c\u6e1b\u308b\u3068\u3001\u6276\u990a\u63a7\u9664\u306b\u3088\u308b\u63a7\u9664\u984d\u304c\u6e1b\u3063\u3066\u3057\u307e\u3044\u8ffd\u52a0\u3067\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/b><\/span>\u305f\u3068\u3048\u3070\u3001\u5e74\u306e\u9014\u4e2d\u3067\u5b50\u3069\u3082\u304c\u4e00\u4eba\u66ae\u3089\u3057\u3092\u306f\u3058\u3081\u305f\u308a\u7236\u6bcd\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306a\u3069\u3001\u81ea\u5206\u306e\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u6276\u990a\u63a7\u9664\u306f\u89aa\u65cf\u3092\u6276\u990a\u3057\u3066\u3044\u306a\u3044\u3068\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u3088\u3063\u3066\u3001\u63a7\u9664\u304c\u306a\u304f\u306a\u308a\u7a0e\u984d\u304c\u5897\u3048\u307e\u3059\u3002\u4e3b\u306a\u63a7\u9664\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4e00\u822c\u6276\u990a\u89aa\u65cf\uff1a\u63a7\u9664\u984d38\u4e07\u5186<\/li>\n<li>\u7279\u5b9a\u6276\u990a\u89aa\u65cf\uff0819\u201423\u6b73\u672a\u6e80\uff09\uff1a\u63a7\u9664\u984d63\u4e07\u5186<\/li>\n<li>\u8001\u4eba\u6276\u990a\u89aa\u65cf\uff0870\u6b73\u4ee5\u4e0a\uff09\uff1a\u63a7\u9664\u984d\u306f\u539f\u524748\u4e07\u5186\u3001\u540c\u5c45\u306e\u5834\u5408\u306f58\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003: <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.1180 \u6276\u990a\u63a7\u9664\u300d<\/a><\/p>\n<p>\u6276\u990a\u3059\u308b\u89aa\u65cf\u304c\u3044\u308b\u4eba\u306f\u3001\u4e0a\u8a18\u306e\u6761\u4ef6\u3084\u63a7\u9664\u984d\u3092\u4e8b\u524d\u306b\u304a\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>iDeCo\u306e\u639b\u91d1\u304c\u6e1b\u3063\u305f\u304b\u3089<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>iDeCo\uff08\u30a4\u30c7\u30b3\uff09\u306e\u639b\u91d1\u3092\u5c11\u306a\u3044\u91d1\u984d\u306b\u5909\u3048\u305f\u5834\u5408\u306f\u3001\u63a7\u9664\u984d\u304c\u4ee5\u524d\u3088\u308a\u6e1b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>iDeCo\u306f\u639b\u91d1\u3059\u3079\u3066\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u306e\u5bfe\u8c61\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6e1b\u984d\u3059\u308b\u3068\u63a7\u9664\u984d\u304c\u6e1b\u308a\u3001\u6240\u5f97\u304c\u5897\u3048\u308b\u3053\u3068\u3067\u8ffd\u52a0\u5fb4\u53ce\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u62e0\u51fa\u984d\u306e\u9650\u5ea6\u984d\u306f\u3001\u4f01\u696d\u5e74\u91d1\u5236\u5ea6\u306e\u306a\u3044\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306f\u6708\u984d2\u4e073,000\u5186\u3001\u516c\u52d9\u54e1\u306f\u6708\u984d2\u4e07\u5186\u307e\u3067\u639b\u91d1\u3092\u62e0\u51fa\u3067\u304d\u3001\u6700\u4f4e\u639b\u91d1\u984d\u306f5,000\u5186\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003: <a href=\"https:\/\/www.ideco-koushiki.jp\/start\/#step1\" target=\"_blank\" rel=\"noopener\">iDeCo\u300ciDeCo\uff08\u30a4\u30c7\u30b3\uff09\u3092\u306f\u3058\u3081\u308b\u307e\u3067\u306e4\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u300d<\/a><\/p>\n<p>iDeCo\u306f\u3001\u516c\u7684\u5e74\u91d1\u3068\u306f\u5225\u306b\u5e74\u91d1\u3092\u7528\u610f\u3067\u304d\u307e\u3059\u3002\u639b\u91d1\u3092\u5168\u984d\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/55826\/\" data-internallinksmanager029f6b8e52c=\"46\" title=\"\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08<\/a>\u7b49\u639b\u91d1\u63a7\u9664\u300d\u306b\u3067\u304d\u308b\u306a\u3069\u3001\u7a0e\u5236\u512a\u9047\u3067\u304d\u308b\u3053\u3068\u3082\u5f37\u307f\u3067\u3059\u3002<\/p>\n<h3>\u751f\u547d\u4fdd\u967a\u3092\u89e3\u7d04\u3057\u305f\u304b\u3089<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u751f\u547d\u4fdd\u967a\u3092\u89e3\u7d04\u3057\u305f\u5834\u5408\u306b\u3082\u3001\u8ffd\u52a0\u5fb4\u53ce\u306e\u539f\u56e0\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u751f\u547d\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u306b\u306f\u300c<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>\u300d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u89e3\u7d04\u306b\u3088\u308b\u4fdd\u967a\u6599\u306e\u6255\u8fbc\u304c\u306a\u304f\u306a\u308b\u3053\u3068\u3067\u63a7\u9664\u984d\u304c\u6e1b\u308a\u3001\u8ffd\u52a0\u5fb4\u53ce\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u8001\u5f8c\u751f\u6d3b\u3092\u898b\u636e\u3048\u3066\u50cd\u3044\u3066\u3044\u308b50\u4ee3\u5f8c\u534a\u301c70\u6b73\u306e\u4eba\u306a\u3069\u3001\u6e80\u671f\u3092\u8fce\u3048\u305f\u751f\u547d\u4fdd\u967a\u3092\u89e3\u7d04\u3057\u3001\u89e3\u7d04\u8fd4\u623b\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u8fd4\u623b\u91d1\u304c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1284\/\" data-internallinksmanager029f6b8e52c=\"251\" title=\"\u4e00\u6642\u6240\u5f97\">\u4e00\u6642\u6240\u5f97<\/a>\u3068\u306a\u308b\u3053\u3068\u3067\u6240\u5f97\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u751f\u547d\u4fdd\u967a\u30fb\u79c1\u7684\u306a\u533b\u7642\u4fdd\u967a\u30fb\u4ecb\u8b77\u4fdd\u967a\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003: <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1140.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.1140 \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u300d<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u3067\u8ffd\u52a0\u5fb4\u53ce\u3068\u306a\u3063\u305f\u969b\u306e\u5bfe\u51e6\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u8ffd\u52a0\u5fb4\u53ce\u3068\u306a\u3063\u305f\u5834\u5408\u306e\u5bfe\u51e6\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u57fa\u672c\u7684\u306b\u306f\u7d66\u4e0e\u304b\u3089\u8ffd\u52a0\u5fb4\u53ce\u5206\u304c\u5dee\u3057\u5f15\u304b\u308c\u308b<\/li>\n<li>\u5fb4\u53ce\u306e\u7e70\u5ef6\u3082\u3067\u304d\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u5bfe\u51e6\u65b9\u6cd5\u3092\u304a\u3055\u3048\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u4e07\u304c\u4e00\u306b\u8ffd\u52a0\u5fb4\u53ce\u3068\u306a\u3063\u305f\u969b\u306b\u614c\u3066\u308b\u3053\u3068\u3092\u9632\u3052\u307e\u3059\u3002\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u9069\u5207\u306a\u624b\u7d9a\u304d\u3092\u3068\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u57fa\u672c\u7684\u306b\u306f\u7d66\u4e0e\u304b\u3089\u8ffd\u52a0\u5fb4\u53ce\u5206\u304c\u5dee\u3057\u5f15\u304b\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ffd\u52a0\u5fb4\u53ce\u5206\u306e\u7a0e\u91d1\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3068\u540c\u69d8\u306b\u7d66\u4e0e\u304b\u3089\u306e\u5929\u5f15\u304d\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u4e00\u822c\u7684\u306b\u306f\u300112\u6708\u5206\u306e\u7d66\u4e0e\u304b\u3089\u5fb4\u53ce\u3055\u308c\u307e\u3059\u300212\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u3053\u308c\u307e\u3067\u3088\u308a\u3082\u591a\u304b\u3063\u305f\u306e\u3067\u3042\u308c\u3070\u3001\u7a0e\u91d1\u304c\u8ffd\u52a0\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u8a3c\u62e0\u3067\u3059\u3002<\/p>\n<p>\u81ea\u6cbb\u4f53\u304b\u3089\u7a0e\u91d1\u306e\u7d0d\u4ed8\u66f8\u304c\u6765\u305f\u308a\u3001\u81ea\u5206\u3067\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u3067\u7d0d\u3081\u305f\u308a\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u793e\u306e\u52b4\u52d9\u62c5\u5f53\u8005\u304c\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u3068\u540c\u3058\u3088\u3046\u306b\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u308b\u305f\u3081\u3001\u7279\u6bb5\u306e\u624b\u7d9a\u304d\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h3>\u5fb4\u53ce\u306e\u7e70\u5ef6\u3082\u3067\u304d\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ffd\u52a0\u5fb4\u53ce\u306b\u3088\u308a\u624b\u53d6\u308a\u304c\u5927\u5e45\u306b\u6e1b\u308b\u5834\u5408\u306f\u3001\u7e70\u308a\u5ef6\u3079\u3092\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u5177\u4f53\u7684\u306a\u6761\u4ef6\u306f\u3001\u7d66\u4e0e\u3092\u3082\u3089\u3046\u6700\u7d42\u6708\u306e\u524d\u6708\u307e\u3067\u306e\u7a0e\u5f15\u624b\u53d6\u984d\u304c\u6708\u5272\u5e73\u5747\u984d\u306e70%\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u300112\u6708\u306b\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u91d1\u306e\u4e0d\u8db3\u5206\u3092\u3001\u7fcc\u5e74\u306e1\u6708\u301c2\u6708\u306e\u671f\u9593\u306b\u7e70\u308a\u5ef6\u3079\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"text-align: left;\">\u6761\u4ef6<\/th>\n<td style=\"text-align: left;\">\u4e0d\u8db3\u91d1\u984d\u306e\u5168\u984d\u305d\u306e\u5e74\u6700\u5f8c\u306b\u652f\u6255\u3046\u7d66\u4e0e\u304b\u3089\u5fb4\u53ce\u3059\u308b\u3068\u300112\u6708\u5206\u306e\u7a0e\u5f15\u5f8c\u306e\u7d66\u4e0e\u306e\u91d1\u984d\u304c1\u6708\u304b\u308911\u6708\u307e\u3067\u306e\u7a0e\u5f15\u5f8c\u306e\u7d66\u4e0e\u306e\u5e73\u5747\u306e70\uff05\u672a\u6e80\u3068\u306a\u308b\u4eba<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u63d0\u51fa\u65e5<\/th>\n<td style=\"text-align: left;\">\u627f\u8a8d\u3092\u53d7\u3051\u308b\u5e74\u5ea6\u3067\u6700\u5f8c\u306e\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u308b\u65e5\u306e\u524d\u65e5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003: <a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_17.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cA2-10\u3000\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u4e0d\u8db3\u984d\u5fb4\u53ce\u7e70\u5ef6\u306e\u627f\u8a8d\u7533\u8acb\u300d<\/a><\/p>\n<p>\u7e70\u308a\u5ef6\u3079\u3092\u3059\u308b\u969b\u306f\u300c\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u4e0d\u8db3\u984d\u5fb4\u53ce\u7e70\u5ef6\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u8a18\u5165\u3057\u4f1a\u793e\u3078\u63d0\u51fa\u3001\u81ea\u8eab\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f\u7a0e\u52d9\u7f72\u304c\u7a93\u53e3\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u3057\u3066\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u8ffd\u52a0\u5fb4\u53ce\u3084\u9084\u4ed8\u3092\u53d7\u3051\u3066\u3044\u3066\u3082\u3001\u5225\u9014\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u526f\u696d\u53ce\u5165\u304c\u3042\u308b<\/li>\n<li>\u7d66\u4e0e\u4ee5\u5916\u306e\u53ce\u5165\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u5e74\u672b\u8abf\u6574\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\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u3092\u7b97\u51fa\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u307b\u304b\u306b\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u5fd8\u308c\u305a\u306b\u304a\u3053\u306a\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u526f\u696d\u53ce\u5165\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u3068\u306f\u5225\u306b\u526f\u696d\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u526f\u696d\u53ce\u5165\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2736\/\" data-internallinksmanager029f6b8e52c=\"529\" title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a>\u306b\u5206\u985e\u3055\u308c\u308b\u306e\u3067\u3001\u5e74\u672b\u8abf\u6574\u3068\u306f\u5225\u306b\u7a0e\u984d\u8a08\u7b97\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u306f\u3001\u96d1\u6240\u5f97\u304c20\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u3067\u3059\u3002\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c20\u4e07\u5186\u8d85\u306e\u5834\u5408\u306f\u3001\u5fc5\u305a\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7d66\u4e0e\u4ee5\u5916\u306e\u53ce\u5165\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4e0d\u52d5\u7523\u6240\u5f97\uff1a\u5bb6\u8cc3\u53ce\u5165\u306a\u3069\u3001\u4e0d\u52d5\u7523\u3092\u8cb8\u4ed8\u3057\u3066\u5f97\u3089\u308c\u305f\u6240\u5f97<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48141\/\" data-internallinksmanager029f6b8e52c=\"577\" title=\"\u8b72\u6e21\u6240\u5f97\">\u8b72\u6e21\u6240\u5f97<\/a>\uff1a\u4e0d\u52d5\u7523\u3084\u682a\u5f0f\u3001\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306a\u3069\u3092\u58f2\u5374\u3057\u3066\u5f97\u305f\u6240\u5f97<\/li>\n<li>\u4e00\u6642\u6240\u5f97\uff1a\u751f\u547d\u4fdd\u967a\u306e\u89e3\u7d04\u8fd4\u623b\u91d1\u3084\u7af6\u99ac\u306e\u6255\u623b\u91d1\u3001\u61f8\u8cde\u306e\u8cde\u91d1\u306a\u3069\u4e00\u6642\u7684\u306a\u6240\u5f97<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\uff1a\u4e00\u5b9a\u4ee5\u4e0a\u306e\u898f\u6a21\u306e\u4e8b\u696d\u3092\u55b6\u3080\u3053\u3068\u3067\u5f97\u3089\u308c\u305f\u6240\u5f97<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u6240\u5f97\u3082\u3001\u96d1\u6240\u5f97\u3068\u540c\u69d8\u306b\u5e74\u672b\u8abf\u6574\u3068\u306f\u5225\u306b\u7a0e\u984d\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u304d\u3001\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3059\u3002<\/p>\n<h2>\u8ffd\u52a0\u5fb4\u53ce\u5206\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ffd\u52a0\u5fb4\u53ce\u5206\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u304a\u3053\u306a\u3044\u307e\u3059\u3002<\/b><\/span>\u8a08\u7b97\u65b9\u6cd5\u3092\u77e5\u3063\u3066\u304a\u304f\u3068\u3001\u304a\u304a\u3088\u305d\u306e\u7a0e\u984d\u306e\u76ee\u5b89\u3084\u8ffd\u52a0\u5fb4\u53ce\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u8ffd\u52a0\u5fb4\u53ce\u984d\u304c\u6c17\u306b\u306a\u308b\u4eba\u306f\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u5408\u8a08\u984d\u3092\u7b97\u51fa\u3059\u308b<\/li>\n<li>\u6240\u5f97\u63a7\u9664\u984d\u3092\u7b97\u51fa\u3059\u308b<\/li>\n<li>\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u5408\u8a08\u984d\u304b\u3089\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f<\/li>\n<li>\u7a0e\u7387\u3092\u639b\u3051\u3066\u6240\u5f97\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u984d\u3068\u6240\u5f97\u7a0e\u984d\u306e\u5dee\u984d\u3092\u7b97\u51fa\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u8ffd\u52a0\u5fb4\u53ce\u5206\u306e\u7a0e\u91d1\u8a08\u7b97\u306f\u672c\u6765\u3001\u7d0d\u3081\u308b\u5fc5\u8981\u306e\u3042\u308b\u6240\u5f97\u7a0e\u3068\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u5dee\u984d\u3092\u6c42\u3081\u308b\u3082\u306e\u3067\u3059\u3002\u4f1a\u793e\u54e1\u3067\u3042\u308c\u3070\u52b4\u52d9\u62c5\u5f53\u306e\u8077\u54e1\u304c\u3057\u3066\u304f\u308c\u308b\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u81ea\u5206\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u5408\u8a08\u984d\u3092\u7b97\u51fa\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u306f\u3058\u3081\u306b\u3001\u7d66\u4e0e\u3068\u8cde\u4e0e\u306e\u5408\u8a08\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u5e74\u306e1\u6708\u301c12\u6708\u306b\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u30fb\u8cde\u4e0e\u3059\u3079\u3066\u3092\u8db3\u3057\u5408\u308f\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8db3\u3057\u5408\u308f\u305b\u308b\u306e\u306f\u3001\u7a0e\u91d1\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u304c\u5f15\u304b\u308c\u308b\u524d\u306e\u984d\u9762\u7d66\u4e0e\u3067\u3059\u3002\u624b\u53d6\u308a\u91d1\u984d\u3067\u306f\u306a\u3044\u70b9\u3092\u304a\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6240\u5f97\u63a7\u9664\u984d\u3092\u7b97\u51fa\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b21\u306b\u3001\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u5408\u8a08\u304b\u3089\u5dee\u3057\u5f15\u304f\u6240\u5f97\u63a7\u9664\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/b><\/span>\u5e74\u672b\u8abf\u6574\u3067\u9069\u7528\u3055\u308c\u308b\u63a7\u9664\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9069\u7528\u3055\u308c\u308b\u63a7\u9664\u306e\u7a2e\u985e<\/th>\n<th>\u5e74\u672b\u8abf\u6574\u6642\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u6276\u990a\u63a7\u9664<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/1121\/\" data-internallinksmanager029f6b8e52c=\"209\" title=\"\u969c\u5bb3\u8005\u63a7\u9664\">\u969c\u5bb3\u8005\u63a7\u9664<\/a><\/li>\n<li>\u3072\u3068\u308a\u89aa\u63a7\u9664<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50299\/\" data-internallinksmanager029f6b8e52c=\"326\" title=\"\u5be1\u5a66\u63a7\u9664\">\u5be1\u5a66\u63a7\u9664<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41370\/\" data-internallinksmanager029f6b8e52c=\"92\" title=\"\u52e4\u52b4\u5b66\u751f\u63a7\u9664\">\u52e4\u52b4\u5b66\u751f\u63a7\u9664<\/a><\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: left;\">\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u57fa\u790e\u63a7\u9664<\/li>\n<li>\u914d\u5076\u8005\u63a7\u9664<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a><a href=\"https:\/\/biz.moneyforward.com\/words\/174\/\" data-internallinksmanager029f6b8e52c=\"392\" title=\"\u8abf\u6574\u63a7\u9664\">\u8abf\u6574\u63a7\u9664<\/a><\/li>\n<li><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><\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: left;\">\u300c\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/li>\n<li><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><\/li>\n<li><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><\/li>\n<li>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664<\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: left;\">\u300c\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\n<ul>\n<li><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>\uff08<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>\uff09<\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: left;\">\u300c \u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d<\/p>\n<p>\u203b\u521d\u5e74\u5ea6\u3092\u9664\u304f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003: <a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\u300d<\/a><\/p>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u30fb\u300c\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u30fb\u300c\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u63d0\u51fa\u5fc5\u9808\u306e\u66f8\u985e\u3067\u3059\u3002\u88cf\u9762\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u3092\u78ba\u304b\u3081\u306a\u304c\u3089\u3001\u66f8\u985e\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u4eba\u304c\u63d0\u51fa\u3057\u307e\u3059\u3002\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u63a7\u9664\u306e\u521d\u5e74\u5ea6\u306e\u307f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u30022\u5e74\u76ee\u4ee5\u964d\u306f\u5e74\u672b\u8abf\u6574\u3067\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003: <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1213.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.1213\u2003\u8a8d\u5b9a\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408(\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664)\u300d<\/a><\/p>\n<p>\u66f8\u985e\u3092\u63d0\u51fa\u3057\u306a\u3044\u3068\u3001\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u305a\u7a0e\u984d\u304c\u5897\u3048\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5fd8\u308c\u305a\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u5408\u8a08\u984d\u304b\u3089\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u63a7\u9664\u984d\u304c\u7b97\u51fa\u3067\u304d\u305f\u3089\u3001\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u5408\u8a08\u984d\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u91d1\u984d\u300d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/b><\/span>\u3082\u3057\u81ea\u5206\u3067\u8a08\u7b97\u306b\u6311\u6226\u3059\u308b\u5834\u5408\u306f\u3001\u63a7\u9664\u984d\u306e\u8db3\u3057\u5fd8\u308c\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u9069\u7528\u3055\u308c\u308b\u63a7\u9664\u984d\u306f\u4eba\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u3001\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u6240\u5f97\u984d\u304c2,500\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u57fa\u790e\u63a7\u9664\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7a0e\u7387\u3092\u639b\u3051\u3066\u6240\u5f97\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u7b97\u51fa\u3067\u304d\u305f\u3089\u3001\u7a0e\u7387\u3092\u639b\u3051\u3066\u6240\u5f97\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3057\u3087\u3046\u3002<\/b><\/span>\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">1,000\u5186\u301c1,949,000\u5186<\/td>\n<td>5\uff05<\/td>\n<td style=\"text-align: right;\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">1,950,000\u5186\u301c3,299,000\u5186<\/td>\n<td>10\uff05<\/td>\n<td style=\"text-align: right;\">97,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">3,300,000\u5186\u301c6,949,000\u5186<\/td>\n<td>20\uff05<\/td>\n<td style=\"text-align: right;\">427,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">6,950,000\u5186\u301c8,999,000\u5186<\/td>\n<td>23\uff05<\/td>\n<td style=\"text-align: right;\">636,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">9,000,000\u5186\u301c17,999,000\u5186<\/td>\n<td>33\uff05<\/td>\n<td style=\"text-align: right;\">1,536,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">18,000,000\u5186\u301c39,999,000\u5186<\/td>\n<td>40\uff05<\/td>\n<td style=\"text-align: right;\">2,796,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">40,000,000\u5186 \u4ee5\u4e0a<\/td>\n<td>45\uff05<\/td>\n<td style=\"text-align: right;\">4,796,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003: <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.2260\u2003\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u300d<\/a><\/p>\n<p>\u3053\u306e\u8a08\u7b97\u3067\u7b97\u51fa\u3055\u308c\u305f\u91d1\u984d\u306f\u300c\u5e74\u8abf<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2690\/\" data-internallinksmanager029f6b8e52c=\"552\" title=\"\u5e74\u7a0e\u984d\">\u5e74\u7a0e\u984d<\/a>\u300d\u3068\u3088\u3070\u308c\u3001\u7d0d\u3081\u308b\u3079\u304d\u6240\u5f97\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u7a0e\u7387\u304c10\uff05\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u3001\u7a0e\u7387\u3092\u639b\u3051\u305f\u306e\u3061\u306b\u63a7\u9664\u984d\u306e\u5dee\u5f15\u304c\u5fc5\u8981\u3067\u3059\u3002\u5fd8\u308c\u305a\u306b\u304a\u3053\u306a\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u984d\u3068\u6240\u5f97\u7a0e\u984d\u306e\u5dee\u984d\u3092\u7b97\u51fa\u3059\u308b<\/h3>\n<p><span style=\"background-color: 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