{"id":89461,"date":"2025-04-18T14:44:24","date_gmt":"2025-04-18T05:44:24","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=89461"},"modified":"2026-03-31T16:43:45","modified_gmt":"2026-03-31T07:43:45","slug":"89461","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/89461\/","title":{"rendered":"\u5951\u7d04\u793e\u54e1\u3082\u4f4f\u6c11\u7a0e\u3092\u5929\u5f15\u304d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff1f\u5929\u5f15\u304d\u3057\u306a\u304f\u3066\u826f\u3044\u30b1\u30fc\u30b9\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u4f1a\u793e\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3107\/\" data-internallinksmanager029f6b8e52c=\"547\" title=\"\u7279\u5225\u5fb4\u53ce\">\u7279\u5225\u5fb4\u53ce<\/a>\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u6bce\u6708\u5929\u5f15\u304d\u3057\u3066\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u7591\u554f\u306b\u601d\u3046\u4eba\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u300c\u5951\u7d04\u793e\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u3082\u5929\u5f15\u304d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\uff1f\u300d<br \/>\n\u300c\u5951\u7d04\u793e\u54e1\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3107\/\" data-internallinksmanager029f6b8e52c=\"556\" title=\"\u666e\u901a\u5fb4\u53ce\">\u666e\u901a\u5fb4\u53ce<\/a>\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9\u306f\u3042\u308b\uff1f\u300d<\/p>\n<p>\u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5951\u7d04\u793e\u54e1\u3082\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304b\u3001\u5951\u7d04\u793e\u54e1\u304c\u666e\u901a\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9\u306a\u3069\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306f2\u7a2e\u985e\u3042\u308b<\/h2>\n<p>\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306b\u306f\u3001<strong>\u7279\u5225\u5fb4\u53ce<\/strong>\u3068<strong>\u666e\u901a\u5fb4\u53ce<\/strong>\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u5225\u5fb4\u53ce\u306f\u3001\u4e8b\u696d\u4e3b\u304c\u5f93\u696d\u54e1\u306e\u4ee3\u308f\u308a\u306b\u4f4f\u6c11\u7a0e\u3092\u7d66\u4e0e\u304b\u3089\u6bce\u6708\u5929\u5f15\u304d\u3057\u3001\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u666e\u901a\u5fb4\u53ce\u306f\u3001\u4f4f\u6c11\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u81ea\u3089\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u7279\u5225\u5fb4\u53ce\u3068\u666e\u901a\u5fb4\u53ce\u306e\u9055\u3044\u3092\u8868\u306b\u307e\u3068\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d0d\u4ed8\u65b9\u6cd5<\/th>\n<th>\u7279\u5225\u5fb4\u53ce<\/th>\n<th>\u666e\u901a\u5fb4\u53ce<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5bfe\u8c61\u8005<\/td>\n<td><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005<\/td>\n<td><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\u666e\u901a\u5fb4\u53ce\u304c<br 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/84776\/\">\u7279\u5225\u5fb4\u53ce<\/a>\u3068\u306f\u3001\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u3066\u4f4f\u6c11\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/b>\u8a72\u5f53\u5e74\u5ea6\u306e<b>6\u6708\u301c\u7fcc\u5e74\u306e5\u6708\u307e\u3067<\/b>\u3001\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u6bce\u6708\u5929\u5f15\u304d\u3057\u3066\u7d0d\u3081\u307e\u3059\u3002\u7d0d\u7a0e\u65b9\u6cd5\u306f\u3001\u7d0d\u4ed8\u66f8\u3067\u306e\u632f\u8fbc\u3084\u96fb\u5b50\u7d0d\u7a0e\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>\u5bfe\u8c61\u8005\u306f\u793e\u54e1\u3084\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u3042\u308a\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3044\u3063\u305f\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u306a\u3044\u4eba\u306f\u666e\u901a\u5fb4\u53ce\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u539f\u5247\u3068\u3057\u3066\u4e00\u62ec\u5fb4\u53ce\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u5f93\u696d\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u4f1a\u793e\u306f\u300c<strong>\u7d0d\u671f\u306e\u7279\u4f8b<\/strong>\u300d\u3092\u5229\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u5e02\u533a\u753a\u6751\u306b\u7533\u8acb\u3057\u3066\u627f\u8a8d\u3092\u3082\u3089\u3048\u308c\u3070\u3001<strong>\u5e7412\u56de\u306e\u7d0d\u671f\u304c\u5e742\u56de<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002\u7d0d\u4ed8\u56de\u6570\u304c\u5c11\u306a\u304f\u306a\u308b\u3060\u3051\u3067\u3001\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u6bce\u6708\u5929\u5f15\u304d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u70b9\u306f\u5909\u308f\u3089\u306a\u3044\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/life\/kojin_ju\/tokubetsu\/about\" rel=\"noopener\" target=\"_blank\">\u500b\u4eba\u4f4f\u6c11\u7a0e\u3068\u7279\u5225\u5fb4\u53ce\u306b\u3064\u3044\u3066\uff5c\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u63a8\u9032\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3<\/a><\/p>\n<h3>\u666e\u901a\u5fb4\u53ce<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u666e\u901a\u5fb4\u53ce\u3068\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u81ea\u3089\u4f4f\u6c11\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/b>6\u6708\u30fb8\u6708\u30fb10\u6708\u30fb\u7fcc\u5e741\u6708\u306e\u5e744\u56de\u306b\u5206\u3051\u3066\u4f4f\u6c11\u7a0e\u3092\u7d0d\u3081\u307e\u3059\u30026\u6708\u306b\u4e00\u62ec\u3067\u306e\u7d0d\u4ed8\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u5e744\u56de\u306b\u5206\u3051\u3066\u7d0d\u4ed8\u3057\u3066\u3082\u4e00\u62ec\u3067\u7d0d\u4ed8\u3057\u3066\u3082\u6700\u7d42\u7684\u306a\u7a0e\u984d\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7d0d\u7a0e\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u53e3\u5ea7\u632f\u66ff\u30fb\u7d0d\u7a0e\u66f8\u3067\u306e\u632f\u8fbc\u30fb\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u6255\u3044\u3068\u3044\u3063\u305f\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5bfe\u8c61\u8005\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u666e\u901a\u5fb4\u53ce\u304c\u8a8d\u3081\u3089\u308c\u305f\u7d66\u4e0e\u6240\u5f97\u8005\u306a\u3069\u3067\u3059\u3002\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u6bce\u6708\u3067\u306f\u306a\u304b\u3063\u305f\u308a\u3001\u7d66\u4e0e\u304c\u5c11\u306a\u304f\u7a0e\u984d\u3092\u5f15\u3051\u306a\u304b\u3063\u305f\u308a\u3059\u308b\u5834\u5408\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u3082\u666e\u901a\u5fb4\u53ce\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/life\/kojin_ju\/tokubetsu\/about\" rel=\"noopener\" target=\"_blank\">\u500b\u4eba\u4f4f\u6c11\u7a0e\u3068\u7279\u5225\u5fb4\u53ce\u306b\u3064\u3044\u3066\uff5c\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u63a8\u9032\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3<\/a><\/p>\n<h2>\u5951\u7d04\u793e\u54e1\u3067\u3082\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u5929\u5f15\u304d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/62271\/\">\u5951\u7d04\u793e\u54e1<\/a>\u3082\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/span><\/b>\u5f93\u3063\u3066\u3001\u5951\u7d04\u793e\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u3082\u4f4f\u6c11\u7a0e\u3092\u5929\u5f15\u304d\u3057\u3066\u6bce\u6708\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u96c7\u7528\u5f62\u614b\u306b\u95a2\u308f\u3089\u305a\u3001\u6b63\u793e\u54e1\u30fb\u5951\u7d04\u793e\u54e1\u30fb\u30d1\u30fc\u30c8\u306a\u3069\u5168\u3066\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u7279\u5225\u5fb4\u53ce\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7279\u5225\u5fb4\u53ce\u306f\u3001\u5730\u65b9\u7a0e\u6cd5\u306e\u7b2c321\u6761\u306b\u3088\u3063\u3066\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4f1a\u793e\u306e\u5224\u65ad\u3067\u52dd\u624b\u306b\u300c\u5951\u7d04\u793e\u54e1\u306f\u7279\u5225\u5fb4\u53ce\u3057\u306a\u3044\u300d\u300c\u6b63\u793e\u54e1\u306e\u307f\u7279\u5225\u5fb4\u53ce\u3059\u308b\u300d\u306a\u3069\u306e\u5bfe\u5fdc\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u7279\u5225\u5fb4\u53ce\u3092\u653e\u68c4\u3057\u305f\u308a\u4f4f\u6c11\u7a0e\u3092\u6ede\u7d0d\u3057\u305f\u308a\u3059\u308b\u3068\u3001\u6ede\u7d0d\u51e6\u5206\u306e\u5bfe\u8c61\u3068\u306a\u308a\u8ca1\u7523\u3092\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5951\u7d04\u793e\u54e1\u304b\u3089\u3082\u5fc5\u305a\u7279\u5225\u5fb4\u53ce\u3092\u884c\u3044\u3001\u671f\u9650\u3092\u5b88\u3063\u3066\u4f4f\u6c11\u7a0e\u3092\u7d0d\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000226#Mp-Ch_3-Se_1-Ss_4-At_321_5\" rel=\"noopener\" target=\"_blank\">\u5730\u65b9\u7a0e\u6cd5 | e-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><br \/>\n<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/life\/kojin_ju\/tokubetsu\/about\" rel=\"noopener\" target=\"_blank\">\u500b\u4eba\u4f4f\u6c11\u7a0e\u3068\u7279\u5225\u5fb4\u53ce\u306b\u3064\u3044\u3066\uff5c\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u63a8\u9032\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3<\/a><\/p>\n<h2>\u5951\u7d04\u793e\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u5929\u5f15\u304d\u3057\u306a\u304f\u3066\u826f\u3044\u30b1\u30fc\u30b9<\/h2>\n<p>\u539f\u5247\u3068\u3057\u3066\u5951\u7d04\u793e\u54e1\u304b\u3089\u3082\u7279\u5225\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4f4f\u6c11\u7a0e\u3092\u5929\u5f15\u304d\u3057\u306a\u304f\u3066\u826f\u3044\u30b1\u30fc\u30b9\u3084\u666e\u901a\u5fb4\u53ce\u304c\u8a8d\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u304c2\u540d\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u6570\u304c2\u540d\u4ee5\u4e0b\u3067\u3042\u308b\u4f1a\u793e\u306f\u3001\u666e\u901a\u5fb4\u53ce\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u305f\u3060\u3057\u3001\u300c2\u540d\u4ee5\u4e0b\u300d\u3068\u3044\u3046\u306e\u306f\u652f\u793e\u3084\u55b6\u696d\u6240\u306a\u3069\u5168\u3066\u306e\u4e8b\u696d\u6240\u3092\u542b\u3081\u305f\u4eba\u6570\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u5927\u962a\u652f\u793e\u306e\u5f93\u696d\u54e1\u304c2\u4eba\u3057\u304b\u3044\u306a\u304f\u3066\u3082\u3001\u672c\u793e\u306e\u5f93\u696d\u54e1\u3068\u5408\u308f\u305b\u308b\u30683\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306f\u3001\u5927\u962a\u652f\u793e\u3067\u3082\u7279\u5225\u5fb4\u53ce\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u5168\u4f53\u306e\u5f93\u696d\u54e1\u306e\u3046\u3061\u3001\u666e\u901a\u5fb4\u53ce\u306e\u5bfe\u8c61\u8005\u3092\u9664\u3044\u305f\u5f93\u696d\u54e1\u6570\u304c2\u540d\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u3082\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306b\u5f93\u696d\u54e1\u304c\u5168\u54e1\u30674\u4eba\u306e\u4f1a\u793e\u304c\u3042\u308b\u3068\u3057\u307e\u3059\u30024\u4eba\u306e\u3046\u3061\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u4e0d\u5b9a\u671f\u3067\u666e\u901a\u5fb4\u53ce\u3092\u3057\u3066\u3044\u308b\u4eba\u304c1\u4eba\u3001\u4ed6\u306e\u4f1a\u793e\u3067\u7279\u5225\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u4eba\u304c1\u4eba\u3044\u308b\u5834\u5408\u3001\u6b8b\u308a\u306e2\u4eba\u3082\u666e\u901a\u5fb4\u53ce\u3078\u306e\u5207\u308a\u66ff\u3048\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/life\/kojin_ju\/tokubetsu\/about\" rel=\"noopener\" target=\"_blank\">\u500b\u4eba\u4f4f\u6c11\u7a0e\u3068\u7279\u5225\u5fb4\u53ce\u306b\u3064\u3044\u3066\uff5c\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u63a8\u9032\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3<\/a><\/p>\n<h3>\u5951\u7d04\u793e\u54e1\u304c\u65b0\u53521\u5e74\u76ee\u3067\u3042\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5951\u7d04\u793e\u54e1\u304c\u65b0\u53521\u5e74\u76ee\u3067\u3042\u308b\u5834\u5408\u3001\u4f4f\u6c11\u7a0e\u3092\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/b>\u4f4f\u6c11\u7a0e\u306f\u524d\u5e74\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u306b\u5fdc\u3058\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u591a\u304f\u306e\u5834\u5408\u3001\u65b0\u53521\u5e74\u76ee\u306e\u5951\u7d04\u793e\u54e1\u306b\u306f\u8ab2\u7a0e\u5bfe\u8c61\u306e\u6240\u5f97\u304c\u306a\u3044\u305f\u3081\u3001\u5fb4\u53ce\u3067\u304d\u308b\u4f4f\u6c11\u7a0e\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u65b0\u5352\u63a1\u7528\u524d\u306b\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u3067\u5f97\u3066\u3044\u305f\u53ce\u5165\u304c\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u3066\u3044\u308b\u3068\u3001\u65b0\u53521\u5e74\u76ee\u3067\u3042\u3063\u3066\u3082\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3057\u3001\u7279\u5225\u5fb4\u53ce\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5951\u7d04\u793e\u54e1\u3060\u3051\u3067\u306a\u304f\u3001\u5168\u3066\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002\u6b63\u793e\u54e1\u3067\u3082\u30d1\u30fc\u30c8\u3067\u3082\u3001\u65b0\u53521\u5e74\u76ee\u3067\u3042\u308c\u3070\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3057\u306a\u3044\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u7279\u5225\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u65b0\u53522\u5e74\u76ee\u306b\u306a\u308c\u3070\u4f4f\u6c11\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u306f6\u6708\u301c\u7fcc\u5e74\u306e5\u6708\u307e\u3067\u306e\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u3066\u7279\u5225\u5fb4\u53ce\u3059\u308b\u305f\u3081\u3001\u65b0\u53522\u5e74\u76ee\u306e6\u6708\u304b\u3089\u4f4f\u6c11\u7a0e\u306e\u5929\u5f15\u304d\u3092\u958b\u59cb\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u5951\u7d04\u793e\u54e1\u304c6\u6708\u301c12\u6708\u306b\u4f11\u696d\u30fb\u4f11\u8077\u3057\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5951\u7d04\u793e\u54e1\u304c6\u6708\u301c12\u6708\u306b\u4f11\u696d\u3092\u53d6\u5f97\u30fb\u4f11\u8077\u3092\u958b\u59cb\u3057\u305f\u5834\u5408\u3001\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u5929\u5f15\u304d\u3067\u304d\u306a\u3044\u305f\u3081\u666e\u901a\u5fb4\u53ce\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/b>\u666e\u901a\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u8a18\u4e8b\u306e\u300c6\u6708\u301c12\u6708\u306b\u5951\u7d04\u671f\u9593\u304c\u7d42\u4e86\u3057\u305f\u5834\u5408\u300d\u3068\u3044\u3046\u898b\u51fa\u3057\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3082\u3057\u4f11\u696d\u30fb\u4f11\u8077\u3059\u308b\u672c\u4eba\u304c\u5e0c\u671b\u3057\u305f\u969b\u306f\u3001\u6700\u5f8c\u306e\u7d66\u4e0e\u304b\u3089\u4e00\u62ec\u3067\u7279\u5225\u5fb4\u53ce\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u306a\u304a\u3001\u5951\u7d04\u793e\u54e1\u304c1\u6708\u301c5\u6708\u306b\u4f11\u696d\u3092\u53d6\u5f97\u3057\u305f\u308a\u4f11\u8077\u3092\u958b\u59cb\u3057\u305f\u308a\u3057\u305f\u5834\u5408\u3001\u4f11\u307f\u306b\u5165\u308b\u524d\u306e\u6700\u5f8c\u306e\u7d66\u4e0e\u304b\u3089\u4e00\u62ec\u3067\u7279\u5225\u5fb4\u53ce\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/b>\u672c\u4eba\u304b\u3089\u7279\u306b\u7533\u3057\u51fa\u304c\u306a\u304f\u3066\u3082\u3001\u4e00\u62ec\u3067\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/life\/kojin_ju\/tokubetsu\/tetsuzuki\" rel=\"noopener\" target=\"_blank\">\u7279\u5225\u5fb4\u53ce\u306b\u304b\u304b\u308b\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\uff5c\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u63a8\u9032\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3<\/a><\/p>\n<h2>\u666e\u901a\u5fb4\u53ce\u304b\u3089\u7279\u5225\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u308b\u65b9\u6cd5<\/h2>\n<p>\u6d3e\u9063\u793e\u54e1\u3060\u3063\u305f\u4eba\u304c\u5951\u7d04\u793e\u54e1\u3068\u3057\u3066\u5165\u793e\u3057\u305f\u308a\u3001\u4f11\u696d\u30fb\u4f11\u8077\u3057\u3066\u3044\u305f\u4eba\u304c\u5fa9\u8077\u3057\u305f\u308a\u3057\u305f\u3068\u304d\u306b\u3001\u666e\u901a\u5fb4\u53ce\u304b\u3089\u7279\u5225\u5fb4\u53ce\u3078\u5207\u308a\u66ff\u3048\u308b\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u7279\u5225\u5fb4\u53ce\u3078\u5207\u308a\u66ff\u3048\u308b\u5f93\u696d\u54e1\u304c\u8a72\u5f53\u5e74\u5ea6\u306e1\u67081\u65e5\u6642\u70b9\u306b\u4f4f\u3093\u3067\u3044\u305f\u5e02\u533a\u753a\u6751\u3078\u300c<strong>\u7279\u5225\u5fb4\u53ce\u306e\u5207\u66ff\u7533\u8acb\u66f8<\/strong>\u300d\u3092\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u90f5\u9001\u30fb\u7a93\u53e3\u3078\u6301\u53c2\u30fbeLTAX\u3067\u7533\u8acb\u306a\u3069\u306e\u65b9\u6cd5\u3067\u63d0\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7533\u8acb\u3092\u3059\u308b\u3068\u3001\u5e02\u533a\u753a\u6751\u304b\u3089\u300c<b>\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8<\/b>\u300d\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u7a0e\u984d\u3092\u5f93\u696d\u54e1\u304b\u3089\u5fb4\u53ce\u3057\u3001\u5e02\u533a\u753a\u6751\u3078\u7d0d\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/life\/kojin_ju\/tokubetsu\/tetsuzuki\" rel=\"noopener\" target=\"_blank\">\u7279\u5225\u5fb4\u53ce\u306b\u304b\u304b\u308b\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\uff5c\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u63a8\u9032\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3<\/a><br \/>\n<a href=\"https:\/\/www.eltax.lta.go.jp\/news\/10454\" rel=\"noopener\" target=\"_blank\">\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\uff08\u7279\u5225\u5fb4\u53ce\u7fa9\u52d9\u8005\u7528\uff09\u306b\u4fc2\u308b\u7279\u8a2d\u30da\u30fc\u30b8\uff08\u4ee4\u548c6\u5e74\u5ea6\uff09 \uff5c eLTAX \u5730\u65b9\u7a0e\u30dd\u30fc\u30bf\u30eb\u30b7\u30b9\u30c6\u30e0<\/a><\/p>\n<h3>\u5207\u308a\u66ff\u3048\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h3>\n<p>\u666e\u901a\u5fb4\u53ce\u304b\u3089\u7279\u5225\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u308b\u969b\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u666e\u901a\u5fb4\u53ce\u304b\u3089\u7279\u5225\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u308b\u6ce8\u610f\u70b9<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5730\u57df\u306b\u3088\u3063\u3066\u306f\u666e\u901a\u5fb4\u53ce\u306e\u7d0d\u4ed8\u66f8\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<li>\u7d0d\u4ed8\u671f\u9650\u3092\u904e\u304e\u305f\u5206\u306f\u7279\u5225\u5fb4\u53ce\u3067\u304d\u306a\u3044<\/li>\n<li>\u7279\u5225\u5fb4\u53ce\u304c\u958b\u59cb\u3055\u308c\u308b\u306e\u306f\u7fcc\u6708\u3082\u3057\u304f\u306f\u7fcc\u3005\u6708\u4ee5\u964d\u3067\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<p><span style=\"background-color: 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style=\"background-color: 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href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/life\/kojin_ju\/tokubetsu\/tetsuzuki\" rel=\"noopener\" target=\"_blank\">\u7279\u5225\u5fb4\u53ce\u306b\u304b\u304b\u308b\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\uff5c\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u63a8\u9032\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3<\/a><\/p>\n<h3>6\u6708\u301c12\u6708\u306b\u5951\u7d04\u671f\u9593\u304c\u7d42\u4e86\u3057\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>6\u6708\u301c12\u6708\u306b\u5951\u7d04\u671f\u9593\u304c\u7d42\u4e86\u3057\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u9078\u629e\u80a2\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3208\/\" data-internallinksmanager029f6b8e52c=\"518\" title=\"\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\">\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8<\/a>\u500b\u4eba\u5225\u660e\u7d30\u66f8<\/b>\u300d\u306b\u9000\u8077\u65e5\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u307e\u305f\u3001\u300c<b>\u666e\u901a\u5fb4\u53ce\u5207\u66ff\u7406\u7531\u66f8\u517c\u4ed5\u5207\u66f8\uff08\u7d19\uff09<\/b>\u300d\u306b\u666e\u901a\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u308b\u4eba\u6570\u3092\u8a18\u5165\u3057\u4e00\u7dd2\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.city.joyo.kyoto.jp\/0000000434.html\" rel=\"noopener\" target=\"_blank\">\u9000\u8077\u3057\u305f\u5f8c\u306e\u4f4f\u6c11\u7a0e\u306f\uff1f | 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