{"id":88312,"date":"2025-04-01T15:28:59","date_gmt":"2025-04-01T06:28:59","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=88312"},"modified":"2026-03-27T16:36:10","modified_gmt":"2026-03-27T07:36:10","slug":"%e7%a4%be%e9%95%b7%e3%81%ae%e8%87%aa%e5%ae%85%e3%82%92%e7%a4%be%e5%ae%85%e3%81%ab%e3%81%99%e3%82%8b%e6%96%b9%e6%b3%95%ef%bd%9c-%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%83%bb%e3%83%87%e3%83%a1%e3%83%aa","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/88312\/","title":{"rendered":"\u793e\u9577\u306e\u81ea\u5b85\u3092\u793e\u5b85\u306b\u3059\u308b\u65b9\u6cd5\uff5c \u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u8cc3\u6599\u8a2d\u5b9a\u3082\u89e3\u8aac"},"content":{"rendered":"    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/src\/images\/icon_file_pdf.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/49032\/?provider=pa_basic&provider_info=cv.88312.part.pdfdl-box\" target=\"_blank\" rel=\"noopener\"\n                data-impression-and-click-trigger\n                class=\"pdf-dl-box-button advads-button-primary\"\n                aria-label=\"\u8a18\u4e8b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30da\u30fc\u30b8\u3078\u79fb\u52d5\">\u8a18\u4e8b\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\n            <\/a>\n        <\/div>\n    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#ffff99;\"><b>\u8cc3\u8cb8\u7269\u4ef6\u3092\u65b0\u3057\u304f\u501f\u308a\u308b\u5834\u5408\u306f\u3001\u5951\u7d04\u3059\u308b\u6642\u70b9\u3067\u4f1a\u793e\u540d\u7fa9\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u8cc3\u8cb8\u7269\u4ef6\u3092\u3059\u3067\u306b\u501f\u308a\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8cb8\u501f\u4eba\u540d\u7fa9\u3092\u500b\u4eba\u304b\u3089\u4f1a\u793e\u3078\u5909\u66f4\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u306a\u304a\u3001\u540d\u7fa9\u5909\u66f4\u306e\u624b\u7d9a\u304d\u306e\u969b\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/95\/\" data-internallinksmanager029f6b8e52c=\"492\" title=\"\u767b\u8a18\u7c3f\u8b04\u672c\">\u767b\u8a18\u7c3f\u8b04\u672c<\/a>\u30fb\u5370\u9451\u8a3c\u660e\u306a\u3069\u306e\u8907\u6570\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6301\u3061\u5bb6\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u9577\u306e\u81ea\u5b85\u304c\u6301\u3061\u5bb6\u306e\u5834\u5408\u306f\u3001\u4e00\u5ea6\u81ea\u5b85\u3092\u58f2\u5374\u3057\u3001\u540d\u7fa9\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001\u6301\u3061\u5bb6\u3092\u793e\u5b85\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u9069\u6b63\u4fa1\u683c\u3067\u58f2\u8cb7\u3092\u304a\u3053\u306a\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u307e\u305f\u3001<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>\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u793e\u9577\u306e\u81ea\u5b85\u3092\u793e\u5b85\u306b\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u793e\u9577\u306e\u81ea\u5b85\u3092\u793e\u5b85\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3067\u304d\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\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>\u7bc0\u7a0e\u306b\u306a\u308b<\/li>\n<li>\u624b\u53d6\u308a\u3092\u5897\u3084\u305b\u308b<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b<\/li>\n<\/ul>\n<\/div>\n<h3>\u7bc0\u7a0e\u306b\u306a\u308b<\/h3>\n<p>\u3072\u3068\u3064\u76ee\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u7bc0\u7a0e\u306b\u306a\u308b\u70b9\u3067\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u793e\u9577\u306e\u81ea\u5b85\u3092\u793e\u5b85\u306b\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5bb6\u8cc3\u306f\u4f1a\u793e\u3068\u793e\u9577\u3067\u6309\u5206\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u3046\u3061\u3001\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u5bb6\u8cc3\u5168\u984d\u3092\u640d\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u640d\u91d1\u3068\u306f\u3001\u6cd5\u4eba\u306e\u53ce\u76ca\u304b\u3089\u5dee\u3057\u5f15\u3051\u308b\u8cbb\u7528\u7b49\u306e\u3053\u3068\u3067\u3059\u3002\u640d\u91d1\u304c\u5897\u3048\u308b\u3068\u672c\u6765\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u3079\u304d\u6240\u5f97\u304c\u5727\u7e2e\u3055\u308c\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u304c\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u3053\u3068\u3067\u3001\u7bc0\u7a0e\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3>\u624b\u53d6\u308a\u3092\u5897\u3084\u305b\u308b<\/h3>\n<p>\u3075\u305f\u3064\u76ee\u306f\u3001\u624b\u53d6\u308a\u3092\u5897\u3084\u305b\u308b\u70b9\u3067\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u793e\u9577\u306e\u81ea\u5b85\u3092\u793e\u5b85\u306b\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5bb6\u8cc3\u306f\u4f1a\u793e\u3068\u793e\u9577\u3067\u6309\u5206\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3064\u307e\u308a\u3001\u5bb6\u8cc3\u306e\u4e00\u90e8\u304c\u4f1a\u793e\u8ca0\u62c5\u3068\u306a\u308a\u3001\u500b\u4eba\u8ca0\u62c5\u304c\u6e1b\u308b\u306e\u3067\u3059\u3002\u500b\u4eba\u8ca0\u62c5\u304c\u6e1b\u3063\u305f\u5206\u3001\u624b\u5143\u306b\u6b8b\u308b\u304a\u91d1\u304c\u5897\u3048\u3001\u624b\u53d6\u308a\u3092\u5897\u984d\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b<\/h3>\n<p>3\u3064\u76ee\u306f\u3001\u500b\u4eba\u8ca0\u62c5\u304c\u6e1b\u3063\u305f\u5206\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/59665\/\" data-internallinksmanager029f6b8e52c=\"434\" title=\"\u5f79\u54e1\u5831\u916c\">\u5f79\u54e1\u5831\u916c<\/a>\u3092\u4e0b\u3052\u3089\u308c\u308b\u53ef\u80fd\u6027\u3067\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u5831\u916c\u3092\u4e0b\u3052\u305f\u5834\u5408\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u5831\u916c\u984d\u306b\u3088\u3063\u3066\u3001\u5897\u6e1b\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5f79\u54e1\u5831\u916c\u304c\u4e0b\u304c\u308c\u3070\u3001\u984d\u306b\u6bd4\u4f8b\u3057\u3066\u8ca0\u62c5\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n<h2>\u793e\u9577\u306e\u81ea\u5b85\u3092\u793e\u5b85\u306b\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u793e\u9577\u306e\u81ea\u5b85\u3092\u793e\u5b85\u306b\u3059\u308b\u5834\u5408\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\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>\u7a0e\u52d9\u8abf\u67fb\u3067\u4e0d\u5229\u306b\u306a\u308b\u304a\u305d\u308c\u304c\u3042\u308b<\/li>\n<li>\u751f\u6d3b\u8cbb\u306f\u640d\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u306a\u3044<\/li>\n<li>\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u304c\u5fc5\u8981<\/li>\n<\/ul>\n<\/div>\n<h3>\u7a0e\u52d9\u8abf\u67fb\u3067\u4e0d\u5229\u306b\u306a\u308b\u304a\u305d\u308c\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u9577\u304c\u500b\u4eba\u7684\u306b\u501f\u308a\u3066\u3044\u308b\u3001\u3082\u3057\u304f\u306f\u6240\u6709\u3059\u308b\u81ea\u5b85\u3092\u793e\u5b85\u306b\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u6307\u6458\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001\u4e00\u90e8\u306e\u5f79\u54e1\u3084\u793e\u9577\u306b\u5bfe\u3057\u3066\u3001\u4fbf\u5b9c\u3092\u56f3\u3063\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u304a\u305d\u308c\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u4e8b\u524d\u306b\u3001\u300c\u5f79\u54e1\u793e\u5b85\u5236\u5ea6\u300d\u306b\u3064\u3044\u3066\u793e\u5185\u898f\u7a0b\u3092\u4f5c\u6210\u3057\u3001\u30eb\u30fc\u30eb\u306b\u5247\u3063\u305f\u904b\u7528\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u751f\u6d3b\u8cbb\u306f\u640d\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u9577\u306e\u81ea\u5b85\u3092\u793e\u5b85\u306b\u3057\u305f\u5834\u5408\u3001\u5bb6\u8cc3\u3092\u640d\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u53ef\u80fd\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u30ac\u30b9\u4ee3\u30fb\u6c34\u9053\u4ee3\u306a\u3069\u306e\u751f\u6d3b\u8cbb\u306f\u3001\u640d\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001\u751f\u6d3b\u306b\u304b\u304b\u308b\u8cbb\u7528\u3092\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u3082NG\u3067\u3059\u3002\u751f\u6d3b\u8cbb\u306f\u500b\u4eba\u3067\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u304c\u5fc5\u8981<\/h3>\n<p>\u793e\u9577\u306e\u81ea\u5b85\u3092\u793e\u5b85\u3068\u3057\u3066\u8cb8\u4e0e\u3059\u308b\u5834\u5408\u306f\u3001\u7d66\u4e0e\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u3001\u500b\u4eba\u540d\u7fa9\u3067\u3042\u308b\u81ea\u5b85\u306f\u8cb8\u3057\u51fa\u305b\u307e\u305b\u3093\u3002\u8cc3\u8cb8\u7269\u4ef6\u30fb\u6301\u3061\u5bb6\u3068\u3082\u306b\u500b\u4eba\u540d\u7fa9\u304b\u3089\u4f1a\u793e\u540d\u7fa9\u306b\u5909\u66f4\u3057\u305f\u3046\u3048\u3067\u3001\u793e\u5b85\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u9577\u306e\u500b\u4eba\u5b85\u3067\u3042\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u7121\u511f\u3067\u306f\u4f4f\u3081\u307e\u305b\u3093\u3002\u8cc3\u6599\u304c\u7d66\u4e0e\u3068\u307f\u306a\u3055\u308c\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001\u76f8\u5834\u3088\u308a\u4f4e\u3044\u8cc3\u6599\u3067\u8cb8\u3057\u51fa\u3059\u3053\u3068\u3082NG\u3067\u3059\u3002\u5dee\u984d\u5206\u3092\u7d66\u4e0e\u3068\u307f\u306a\u3055\u308c\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u793e\u9577\u306e\u81ea\u5b85\u3092\u793e\u5b85\u306b\u3059\u308b\u5834\u5408\u306f\u3001\u9069\u6b63\u306a\u8cc3\u6599\u3092\u8a2d\u5b9a\u30fb\u5fb4\u53ce\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u8cc3\u6599\u306e\u8a2d\u5b9a\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u9069\u6b63\u306a\u8cc3\u6599\u3092\u8a2d\u5b9a\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u793e\u5b85\u304c\u300c\u5c0f\u898f\u6a21\u306a\u4f4f\u5b85\u300d\u304b\u300c\u5c0f\u898f\u6a21\u3067\u306a\u3044\u4f4f\u5b85\u300d\u304b\u306b\u3088\u3063\u3066\u8a08\u7b97\u5f0f\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u5c0f\u898f\u6a21\u306a\u4f4f\u5b85\u3067\u3042\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc3\u6599\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u4f4f\u5b85\u306f\u3001\u5c0f\u898f\u6a21\u306a\u4f4f\u5b85\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u9244\u9aa8\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306e\u5efa\u7269\u7b49\u306f\u3001\u4e00\u822c\u7684\u306b\u8010\u9707\u30fb\u8010\u706b\u6027\u304c\u9ad8\u3044\u69cb\u9020\u307b\u3069\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u9577\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\">\u30fb\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c30\u5e74\u4ee5\u4e0b\u306e\u5efa\u7269\u306e\u5834\u5408\u306f\u3001\u5e8a\u9762\u7a4d\u304c132\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0b\u306e\u4f4f\u5b85<\/p>\n<p style=\"text-align: left;\">\u30fb\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c30\u5e74\u3092\u8d85\u3048\u308b\u5efa\u7269\u306e\u5834\u5408\u306f\u3001\u5e8a\u9762\u7a4d\u304c99\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0b\u306e\u4f4f\u5b85<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2600.htm\">\u56fd\u7a0e\u5e81\uff5c\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff08\u3088\u304f\u3042\u308b\u7a0e\u306e\u8cea\u554f\uff09No.2600 \u5f79\u54e1\u306b\u793e\u5b85\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d<\/a><\/p>\n<p>\u5c0f\u898f\u6a21\u4f4f\u5b85\u306e\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u2460\u301c\u2462\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u304b\u3089\u9069\u6b63\u8cc3\u6599\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\">\u2460\uff08\u305d\u306e\u5e74\u5ea6\u306e\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d70.2%<\/p>\n<p style=\"text-align: left;\">\u246112\u5186\u00d7\uff08\u305d\u306e\u5efa\u7269\u306e\u7dcf\u5e8a\u9762\u7a4d\uff08\u33a1\uff09\uff0f\uff083.3\u33a1\uff09\uff09<\/p>\n<p style=\"text-align: left;\">\u2462\uff08\u305d\u306e\u5e74\u5ea6\u306e\u6577\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d70.22%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2600.htm\">\u56fd\u7a0e\u5e81\uff5c\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff08\u3088\u304f\u3042\u308b\u7a0e\u306e\u8cea\u554f\uff09No.2600 \u5f79\u54e1\u306b\u793e\u5b85\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d<\/a><\/p>\n<p>\u306a\u304a\u3001\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f\u3001\u6bce\u5e744\u301c6\u6708\u9803\u306b\u9001\u3089\u308c\u308b\u300c\u56fa\u5b9a\u8cc7\u7523\u8ab2\u7a0e\u660e\u7d30\u66f8\u300d\u3088\u308a\u78ba\u8a8d\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3>\u5c0f\u898f\u6a21\u306a\u4f4f\u5b85\u3067\u306a\u3044\u5834\u5408<\/h3>\n<p>\u5c0f\u898f\u6a21\u306a\u4f4f\u5b85\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u30012\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u5206\u3051\u3066\u8a08\u7b97\u3092\u3057\u3001\u8cc3\u6599\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u81ea\u793e\u6240\u6709\u306e\u793e\u5b85\u306e\u5834\u5408<\/li>\n<li>\u4ed6\u304b\u3089\u501f\u308a\u53d7\u3051\u305f\u4f4f\u5b85\u7b49\u3092\u8cb8\u4e0e\u3059\u308b\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p>\u30d1\u30bf\u30fc\u30f31\u306e\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u2460\u304a\u3088\u3073\u2461\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u306e12\u5206\u306e1\u3092\u3001\u9069\u6b63\u306a\u8cc3\u6599\u3068\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\">\u2460\uff08\u305d\u306e\u5e74\u5ea6\u306e\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d712%<\/p>\n<p style=\"text-align: left;\">\u3000\u3000\u203b\u305f\u3060\u3057\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c30\u5e74\u3092\u8d85\u3048\u308b\u5efa\u7269\u306e\u5834\u5408\u306b\u306f\u300112%\u3067\u306f\u306a\u304f10%\u3092\u4e57\u3058\u307e\u3059\u3002<\/p>\n<p style=\"text-align: left;\">\u2461\uff08\u305d\u306e\u5e74\u5ea6\u306e\u6577\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d76%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2600.htm\">\u56fd\u7a0e\u5e81\uff5c\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff08\u3088\u304f\u3042\u308b\u7a0e\u306e\u8cea\u554f\uff09No.2600 \u5f79\u54e1\u306b\u793e\u5b85\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d<\/a><\/p>\n<p>\u30d1\u30bf\u30fc\u30f32\u306e\u5834\u5408\u306f\u4f1a\u793e\u304c\u5bb6\u4e3b\u306b\u652f\u6255\u3046\u5bb6\u8cc3\u306e50%\u5206\u3092\u9069\u6b63\u306a\u8cc3\u8cb8\u306b\u8a2d\u5b9a\u3001\u3082\u3057\u304f\u306f\u30d1\u30bf\u30fc\u30f31\u3067\u7b97\u51fa\u3057\u305f\u8cc3\u6599\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u307b\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8c6a\u83ef\u793e\u5b85\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e8a\u9762\u7a4d\u304c240\u33a1\u3092\u8d85\u3048\u308b\u4f4f\u5b85\u306e\u3053\u3068\u3092\u8c6a\u83ef\u793e\u5b85\u3068\u8a00\u3044\u307e\u3059\u3002\u8c6a\u83ef\u793e\u5b85\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u3084\u652f\u6255\u8cc3\u8cb8\u6599\u306e\u984d\u3001\u5185\u5916\u88c5\u306e\u72b6\u6cc1\u306a\u3069\u3092\u8003\u616e\u3057\u3001\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u500b\u4eba\u306e\u55dc\u597d\u3092\u53cd\u6620\u3057\u305f\u30d7\u30fc\u30eb\u3084\u30ef\u30a4\u30f3\u30bb\u30e9\u30fc\u3068\u3044\u3063\u305f\u8a2d\u5099\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8c6a\u83ef\u793e\u5b85\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u8cb8\u4e0e\u793e\u5b85\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u8c6a\u83ef\u793e\u5b85\u306f\u3001\u524d\u8ff0\u306e\u8a08\u7b97\u5f0f\u3092\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002\u652f\u6255\u3046\u3079\u304d\u5bb6\u8cc3\u3068\u540c\u984d\u306e\u8cc3\u6599\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2600.htm\">\u56fd\u7a0e\u5e81\uff5c\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff08\u3088\u304f\u3042\u308b\u7a0e\u306e\u8cea\u554f\uff09No.2600 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