{"id":93227,"date":"2025-07-11T12:29:46","date_gmt":"2025-07-11T03:29:46","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=93227"},"modified":"2026-09-10T17:59:42","modified_gmt":"2026-09-10T08:59:42","slug":"%e3%80%902025%e5%b9%b4%e3%83%bb%e4%bb%a4%e5%92%8c7%e5%b9%b4%e3%80%91%e5%ad%a6%e7%94%9f%e3%81%ae%e7%b5%a6%e4%b8%8e%e6%89%80%e5%be%97%e8%80%85%e3%81%ae%e6%89%b6%e9%a4%8a%e6%8e%a7%e9%99%a4%e7%ad%89","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/93227\/","title":{"rendered":"\u5b66\u751f\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49(\u7570\u52d5)\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3084\u6ce8\u610f\u70b9"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u5b66\u751f\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3082\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306f\u5fc5\u8981\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u63d0\u51fa\u304c\u3042\u308c\u3070\u7a0e\u984d\u306e\u4f4e\u3044\u7532\u6b04\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3001\u5e74\u672b\u8abf\u6574\u3067\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u307e\u3067\u7cbe\u7b97\u3067\u304d\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u672a\u63d0\u51fa\u3060\u3068\u4e59\u6b04\u3067\u9ad8\u304f\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b<\/li>\n<li>\u5b66\u751f\u672c\u4eba\u304c\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3092\u7533\u544a\u3067\u304d\u308b<\/li>\n<li>\u89aa\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u5e74\u53ce\u306e\u76ee\u5b89\u304c\u5e83\u304c\u308b<\/li>\n<\/ul>\n<p>\u6240\u5f97\u306e\u8981\u4ef6\u306f\u7a0e\u5236\u6539\u6b63\u3067\u898b\u76f4\u3055\u308c\u308b\u305f\u3081\u3001\u624b\u5143\u306e\u7528\u7d19\u306e\u5e74\u5206\u3092\u78ba\u304b\u3081\u3066\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002\n<\/p><\/div>\n<p>\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u3066\u3044\u308b\u5b66\u751f\u3082\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u81ea\u5206\u306e\u53ce\u5165\u72b6\u6cc1\u3084\u9069\u7528\u3055\u308c\u308b\u63a7\u9664\u306e\u5185\u5bb9\u3092\u52e4\u52d9\u5148\u306b\u6b63\u3057\u304f\u4f1d\u3048\u308b\u305f\u3081\u306e\u66f8\u985e\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3084\u89aa\u306e\u6276\u990a\u306e\u7bc4\u56f2\u306b\u95a2\u308f\u308b\u305f\u3081\u3001\u6b63\u78ba\u306b\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u30022025\u5e74\uff08\u4ee4\u548c7\u5e74\uff09\u30fb2026\u5e74\uff08\u4ee4\u548c8\u5e74\uff09\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5b66\u751f\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u306b\u3082\u95a2\u4fc2\u3059\u308b\u5236\u5ea6\u304c\u6bb5\u968e\u7684\u306b\u5909\u308f\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5b66\u751f\u304c\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306e\u66f8\u304d\u65b9\u3084\u6ce8\u610f\u70b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\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\/9760?provider=pa_basic&#038;provider_info=cv.93227.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\/09\/minibook_3219_1.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>\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\u30fb\u66f8\u304d\u65b9\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\u30fb\u66f8\u304d\u65b9\u30ac\u30a4\u30c9\u3092\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\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>\n<div id=\"post-below-intro\"><\/div><h2>\u5b66\u751f\u3082\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306f\u5fc5\u8981\uff1f<\/h2>\n<p>\u5b66\u751f\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3042\u3063\u3066\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\uff08\u4ee5\u4e0b\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\uff09\u306e\u63d0\u51fa\u306f\u5fc5\u8981\u3067\u3059\u3002\u3053\u306e\u7533\u544a\u66f8\u3092\u51fa\u3059\u3053\u3068\u3067\u52e4\u52d9\u5148\u306f\u9069\u5207\u306a\u7a0e\u7387\u3067\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3067\u304d\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u63d0\u51fa\u3057\u306a\u3044\u3068\u624b\u53d6\u308a\u304c\u6e1b\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u63d0\u51fa\u304c\u306a\u3044\u5834\u5408\u3001\u300c\u4e59\u6b04\u300d\u3068\u3044\u3046\u9ad8\u3044\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u624b\u53d6\u308a\u304c\u6e1b\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3089\u308c\u305a\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306f\u3001\u6276\u990a\u3057\u3066\u3044\u308b\u5bb6\u65cf\u306e\u72b6\u6cc1\u3084\u3001\u81ea\u5206\u304c\u7279\u5b9a\u306e\u63a7\u9664\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u304b\u3069\u3046\u304b\u3092\u52e4\u52d9\u5148\u3078\u77e5\u3089\u305b\u308b\u66f8\u985e\u3067\u3059\u3002\u57fa\u672c\u60c5\u5831\u306e\u307b\u304b\u3001\u914d\u5076\u8005\u3001\u6276\u990a\u89aa\u65cf\u3001\u305d\u3057\u3066\u5be1\u5a66\u30fb\u3072\u3068\u308a\u89aa\u30fb\u52e4\u52b4\u5b66\u751f\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b\u6b04\u304c\u3042\u308a\u307e\u3059\u3002\u5b66\u751f\u306b\u3068\u3063\u3066\u95a2\u4fc2\u304c\u6df1\u3044\u306e\u306f\u52e4\u52b4\u5b66\u751f\u306e\u6b04\u3067\u3059\u3002<\/p>\n<h3>\u6276\u990a\u5185\u3067\u50cd\u304f\u5834\u5408\u3082\u63d0\u51fa\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u53ce\u5165\u304c\u5c11\u306a\u304f\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u898b\u8fbc\u307f\u3067\u3082\u3001\u63d0\u51fa\u306f\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u63d0\u51fa\u3057\u3066\u304a\u3051\u3070\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u6240\u5f97\u7a0e\u304c\u6b63\u3057\u304f\u8a08\u7b97\u3055\u308c\u3001\u901a\u5e38\u306f\u5fb4\u53ce\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f55\u3089\u304b\u306e\u7406\u7531\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u5834\u5408\u3082\u3001\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3055\u308c\u307e\u3059\u3002\u63d0\u51fa\u3057\u306a\u3044\u3068\u4e59\u6b04\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u5c11\u984d\u3067\u3082\u6240\u5f97\u7a0e\u304c\u5fb4\u53ce\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2665.htm\" rel=\"noopener\" target=\"_blank\">No.2665 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5b66\u751f\u672c\u4eba\u304c\u53d7\u3051\u3089\u308c\u308b\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3068\u306f\uff1f<\/h2>\n<p>\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306f\u3001\u5b66\u751f\u672c\u4eba\u306e\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3092\u8efd\u304f\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u7d66\u4e0e\u53ce\u5165\u3060\u3051\u306e\u5834\u5408\u3001\u5e74\u53ce163\u4e07\u5186\u4ee5\u4e0b\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d89\u4e07\u5186\uff09\u304c\u5bfe\u8c61\u306e\u76ee\u5b89\u306b\u306a\u308a\u3001\u63a7\u9664\u984d\u306f\u6240\u5f97\u7a0e\u304c27\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e\u304c26\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49(\u7570\u52d5)\u7533\u544a\u66f8\u306e\u52e4\u52b4\u5b66\u751f\u306e\u6b04\u306b\u8a18\u5165\u3057\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u306b\u63d0\u51fa\u3059\u308c\u3070\u3001\u5e74\u672b\u8abf\u6574\u3067\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3010\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306e\u63a7\u9664\u984d\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6240\u5f97\u7a0e<\/th>\n<th>\u4f4f\u6c11\u7a0e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>27\u4e07\u5186<\/td>\n<td>26\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6b21\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u3068\u3001\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u30021\u3064\u3067\u3082\u6b20\u3051\u308b\u3068\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u8981\u4ef6<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u52e4\u52b4\u306b\u3088\u308b\u6240\u5f97\u304c\u3042\u308b\u3053\u3068\u3002\u89aa\u304b\u3089\u306e\u4ed5\u9001\u308a\u306f\u542b\u307e\u308c\u306a\u3044<\/li>\n<li>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c89\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u52e4\u52b4\u306b\u3088\u308b\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u304c10\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u5b66\u6821\u6559\u80b2\u6cd5\u306b\u5b9a\u3081\u308b\u5b66\u6821\u306e\u5b66\u751f\u30fb\u751f\u5f92\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p><span style=\"background-color: #ffff99;\"><b>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c89\u4e07\u5186\u4ee5\u4e0b\u3068\u306f\u3001\u7d66\u4e0e\u53ce\u5165\u3060\u3051\u306e\u5834\u5408\u3001\u5e74\u53ce163\u4e07\u5186\u4ee5\u4e0b\u304c\u76ee\u5b89\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u7d66\u4e0e\u53ce\u5165\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u652f\u6255\u91d1\u984d\u306b\u3042\u305f\u308b\u7a0e\u5f15\u304d\u524d\u306e\u5e74\u53ce\u3001\u6240\u5f97\u306f\u305d\u3053\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u3092\u6307\u3057\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u306e\u306f\u3001\u5e74\u53ce\u3067\u306f\u306a\u304f\u6240\u5f97\u306e\u91d1\u984d\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u5e74\u53ce163\u4e07\u5186 \uff0d 74\u4e07\u5186\uff08\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff09 \uff1d 89\u4e07\u5186\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff09<\/p>\n<p>89\u4e07\u5186\u3068\u3044\u3046\u57fa\u6e96\u306f\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306785\u4e07\u5186\u304b\u3089\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3082\u306e\u3067\u3059\u3002\u6240\u5f97\u7a0e\u3067\u306f\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u4ee4\u548c8\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u304b\u3089\u65b0\u3057\u3044\u57fa\u6e96\u3067\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002\u306a\u304a\u4f4f\u6c11\u7a0e\u306f\u524d\u5e74\u306e\u6240\u5f97\u3092\u3082\u3068\u306b\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u6539\u6b63\u304c\u53cd\u6620\u3055\u308c\u308b\u306e\u306f\u4ee4\u548c9\u5e74\u5ea6\u5206\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5bfe\u8c61\u306b\u306a\u308b\u5b66\u6821\u306f\u3001\u5c0f\u5b66\u6821\u3001\u4e2d\u5b66\u6821\u3001\u9ad8\u7b49\u5b66\u6821\u3001\u5927\u5b66\u3001\u9ad8\u7b49\u5c02\u9580\u5b66\u6821\u306e\u307b\u304b\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5c02\u4fee\u5b66\u6821\u3084\u5404\u7a2e\u5b66\u6821\u3001\u8077\u696d\u8a13\u7df4\u6cd5\u4eba\u306e\u8a8d\u5b9a\u8077\u696d\u8a13\u7df4\u3092\u53d7\u3051\u308b\u8a13\u7df4\u751f\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u5c02\u4fee\u5b66\u6821\u3084\u5404\u7a2e\u5b66\u6821\u3001\u8077\u696d\u8a13\u7df4\u6cd5\u4eba\u306e\u8a13\u7df4\u751f\u306e\u5834\u5408\u306f\u3001\u5728\u5b66\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u306e\u6dfb\u4ed8\u3082\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u5224\u65ad\u306b\u8ff7\u3046\u5834\u5408\u306f\u901a\u3063\u3066\u3044\u308b\u5b66\u6821\u306e\u7a93\u53e3\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306f\u5b66\u751f\u672c\u4eba\u3060\u3051\u306b\u9069\u7528\u3055\u308c\u308b\u63a7\u9664\u3067\u3001\u5b66\u751f\u3092\u6276\u990a\u3057\u3066\u3044\u308b\u89aa\u304c\u4ee3\u308f\u308a\u306b\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u306e\u63a7\u9664\u3092\u4f7f\u3063\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u89aa\u306e\u7a0e\u91d1\u304c\u76f4\u63a5\u5897\u3048\u308b\u308f\u3051\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u53ce\u5165\u304c\u5897\u3048\u3066\u89aa\u306e\u6276\u990a\u306e\u7bc4\u56f2\u304b\u3089\u5916\u308c\u308b\u3068\u3001\u7d50\u679c\u3068\u3057\u3066\u89aa\u306e\u7a0e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1175.htm\" rel=\"noopener\" target=\"_blank\">No.1175 \u52e4\u52b4\u5b66\u751f\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2653\/\" data-lkc-id=\"24\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u30102026\u5e74\u3011\u5e74\u672b\u8abf\u6574\u306e\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3068\u306f\uff1f\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u624b\u7d9a\u304d\u3092\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">    Point\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3068\u306f\uff1f\u4e00\u5b9a\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5b66\u751f\u304c\u6240\u5f97\u7a0e27\u4e07\u5186\u30fb\u4f4f\u6c11\u7a0e26\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002                    \u5bfe\u8c61\uff1a\u5408\u8a08\u6240\u5f9789\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165163\u4e07\u5186\u4ee5\u4e0b\uff09\u306e\u5b66\u751f            \u7533\u8acb\uff1a\u5e74\u672b\u8abf\u6574\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300c\u52e4\u52b4\u5b66\u751f\u300d\u6b04\u306b\u8a18\u5165\u3057\u3066\u63d0\u51fa            \u5b9f\u76ca\uff1a\u57fa\u790e\u63a7\u9664\u306e\u62e1\u5927\u5f8c\u3082\u3001\u4f4f\u6c11\u7a0e\u306e\u8efd\u6e1b\u624b\u6bb5\u3068\u3057\u3066\u6709\u52b9        \u52e4\u52b4\u5b66\u751f\u63a7\u9664\u81ea\u4f53\u306f\u89aa\u306e\u6276\u990a\u306b\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u5b50\u306e\u7d66\u4e0e\u53ce\u5165\u304c136\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u89aa\u306e\u6276\u990a\u63a7\u9664\u304c\u5916\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306f\u3001\u5b66\u751f\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u306b\u3088\u308b\u7d66...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u5b66\u751f\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u6276\u990a\u63a7\u9664\u3084\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49(\u7570\u52d5)\u7533\u544a\u66f8\u300d\u306b\u6b63\u3057\u304f\u8a18\u5165\u3057\u3001\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u306b\u306f\u3001\u305d\u306e\u5e74\u5206\u3068\u7fcc\u5e74\u5206\u306e2\u679a\u3092\u6e21\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3059\u3067\u306b\u63d0\u51fa\u3057\u305f\u305d\u306e\u5e74\u5206\u306f\u3001\u66f8\u3044\u305f\u898b\u8fbc\u307f\u984d\u3068\u5b9f\u969b\u306e\u53ce\u5165\u304c\u305a\u308c\u3066\u3044\u306a\u3044\u304b\u3001\u639b\u3051\u6301\u3061\u5148\u304c\u5897\u3048\u3066\u3044\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3057\u3001\u5909\u66f4\u304c\u3042\u308c\u3070\u66f8\u304d\u76f4\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002\u7fcc\u5e74\u5206\u306f\u65b0\u3057\u304f\u8a18\u5165\u3059\u308b\u3082\u306e\u3067\u3001\u52e4\u52b4\u5b66\u751f\u306e\u6b04\u306b\u306f\u7fcc\u5e74\u306e\u53ce\u5165\u898b\u8fbc\u307f\u3092\u66f8\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u4ee4\u548c9\u5e74\u5206\u306e\u69d8\u5f0f\u3092\u3082\u3068\u306b\u8aac\u660e\u3057\u307e\u3059\u3002\u7528\u7d19\u306e\u88cf\u9762\u306b\u5370\u5237\u3055\u308c\u305f\u6240\u5f97\u306e\u8981\u4ef6\u306f\u5e74\u5206\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u624b\u5143\u306e\u7528\u7d19\u306e\u5e74\u5206\u3092\u78ba\u304b\u3081\u3066\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/09\/gakusei_fuyoukoujyo.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/09\/gakusei_fuyoukoujyo.png\" alt=\"\u5b66\u751f \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8 \u66f8\u304d\u65b9\" width=\"1117\" height=\"789\" class=\"aligncenter size-full wp-image-125561\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/09\/gakusei_fuyoukoujyo.png 1117w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/09\/gakusei_fuyoukoujyo-300x212.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/09\/gakusei_fuyoukoujyo-1024x723.png 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/09\/gakusei_fuyoukoujyo-768x542.png 768w\" sizes=\"auto, (max-width: 1117px) 100vw, 1117px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\u3000\u4ee4\u548c\uff19\u5e74\u5206\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7533\u544a\u66f8\u4e0a\u90e8\u306e\u57fa\u672c\u60c5\u5831<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6c0f\u540d\u3001\u4f4f\u6240\u3001\u500b\u4eba\u756a\u53f7\u3001\u751f\u5e74\u6708\u65e5\u306a\u3069\u3092\u6b63\u78ba\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span>\u4e16\u5e2f\u4e3b\u306e\u6c0f\u540d\u3068\u7d9a\u67c4\u3082\u5fd8\u308c\u305a\u306b\u66f8\u304d\u307e\u3057\u3087\u3046\u3002\u300c\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u7b49\u300d\u304a\u3088\u3073\u300c\u7d66\u4e0e\u306e\u652f\u6255\u8005\u300d\u306e\u6b04\u306b\u3064\u3044\u3066\u306f\u3001\u52e4\u52d9\u5148\u304c\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>2\u304b\u6240\u4ee5\u4e0a\u3067\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3053\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3067\u304d\u308b\u306e\u306f1\u304b\u6240\u3060\u3051\u3067\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u6700\u3082\u53ce\u5165\u306e\u591a\u3044\u52e4\u52d9\u5148\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h3>C\u6b04\u300c\u52e4\u52b4\u5b66\u751f\u300d\u306b\u8a18\u5165\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b66\u751f\u672c\u4eba\u304c\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001C\u6b04\u306e\u300c\u52e4\u52b4\u5b66\u751f\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<\/b><\/span>\u5b66\u751f\u306b\u3068\u3063\u3066\u6700\u3082\u95a2\u4fc2\u304c\u6df1\u3044\u6b04\u3067\u3059\u3002<\/p>\n<p>\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u305f\u3089\u3001\u305d\u306e\u4e0b\u306e\u6b04\u306b\u5b66\u6821\u540d\u3001\u5165\u5b66\u5e74\u6708\u65e5\u3001\u305d\u306e\u5e74\u306e\u6240\u5f97\u306e\u7a2e\u985e\u3068\u898b\u8fbc\u307f\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u300c\u3007\u3007\u5927\u5b66\u3001\u4ee4\u548c8\u5e744\u67081\u65e5\u5165\u5b66\u3001\u7d66\u4e0e\u6240\u5f9789\u4e07\u5186\u300d<\/b><\/p>\n<p>\u306e\u3088\u3046\u306b\u66f8\u304d\u307e\u3059\u3002<\/p>\n<p>\u8a18\u5165\u3059\u308b<strong>\u6240\u5f97\u91d1\u984d\u306f\u3001\u5e74\u9593\u306e\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u966474\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d<\/strong>\u3067\u3059\u3002\u5e74\u53ce163\u4e07\u5186\u306a\u3089\u3001\u7d66\u4e0e\u6240\u5f97\u306f89\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>A\u6b04\u30fbB\u6b04\u30fbD\u6b04\u3068\u4f4f\u6c11\u7a0e\u306e\u6b04<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b66\u751f\u672c\u4eba\u306b\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u304c\u3044\u306a\u3051\u308c\u3070\u3001\u3053\u308c\u3089\u306e\u6b04\u306f\u7a7a\u6b04\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u305d\u308c\u305e\u308c\u306e\u6b04\u306e\u5185\u5bb9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>A \u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/b>\uff1a<br \/>\n\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408\u306b\u8a18\u5165\u3059\u308b<\/li>\n<li><b>B \u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf<\/b>\uff1a<br \/>\n16\u6b73\u4ee5\u4e0a\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u8a18\u5165\u3059\u308b<\/li>\n<li><b>D \u4ed6\u306e\u6240\u5f97\u8005\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49<\/b>\uff1a<br \/>\n\u6276\u990a\u89aa\u65cf\u3092\u4ed6\u306e\u4eba\u3068\u5206\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u8a18\u5165\u3059\u308b<\/li>\n<li><b>\u4f4f\u6c11\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/b>\uff1a<br \/>\n16\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u8a18\u5165\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u4ee4\u548c8\u5e74\u5206\u306e\u7533\u544a\u66f8\u304b\u3089B\u6b04\u304c\u300c\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u300d\u304b\u3089\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u300d\u306b\u5909\u308f\u308a\u307e\u3057\u305f\u300219\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u3067\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c62\u4e07\u5186\u8d85100\u4e07\u5186\u4ee5\u4e0b\u306e\u89aa\u65cf\u3082\u3001\u3053\u306e\u6b04\u306b\u8a18\u5165\u3059\u308b\u5f62\u5f0f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5b66\u751f\u672c\u4eba\u304c\u89aa\u306b\u6276\u990a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u3053\u306e\u6b04\u3092\u66f8\u304f\u306e\u306f\u89aa\u306e\u5074\u3067\u3059\u3002<\/p>\n<h3>\u63d0\u51fa\u5148\u3068\u63d0\u51fa\u671f\u9650<\/h3>\n<p>\u8a18\u5165\u3057\u305f\u7533\u544a\u66f8\u306f\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\uff08\u52e4\u52d9\u5148\uff09\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002\u671f\u9650\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u305d\u306e\u5e74\u306e\u6700\u521d\u306e\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u306e\u9014\u4e2d\u3067\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u59cb\u3081\u305f\u5834\u5408\u3082\u3001\u6700\u521d\u306e\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/b><\/span>\u63d0\u51fa\u306e\u969b\u306b\u5b66\u751f\u8a3c\u306e\u5199\u3057\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u5fc5\u8981\u306a\u5834\u5408\u306f\u65e9\u3081\u306b\u6e96\u5099\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5b66\u751f\u306e\u6276\u990a\u63a7\u9664\u3092\u89aa\u304c\u53d7\u3051\u3089\u308c\u308b\u5e74\u53ce\u306f\uff1f<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u5b66\u751f\u3092\u6276\u990a\u3059\u308b\u89aa\u304c\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3067\u3059\u3002\u5b66\u751f\u672c\u4eba\u306e\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3068\u306f\u5236\u5ea6\u304c\u7570\u306a\u308a\u3001\u5224\u5b9a\u306b\u4f7f\u3046\u91d1\u984d\u3082\u5225\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u6240\u5f97\u8981\u4ef6\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u6276\u990a\u306b\u5165\u308c\u308b\u5e74\u53ce\u306e\u7bc4\u56f2\u304c\u5e83\u304c\u308a\u307e\u3057\u305f\u3002<\/p>\n<h3>19\u6b73\u304b\u308922\u6b73\u306e\u5b66\u751f\u3092\u6276\u990a\u3059\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>19\u6b73\u304b\u308922\u6b73\u306e\u5b66\u751f\u306f\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u306b\u3042\u305f\u308a\u3001\u7d66\u4e0e\u53ce\u5165136\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u89aa\u306f\u7279\u5b9a\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u63a7\u9664\u984d\u306f63\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>136\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u3082\u3001197\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3068\u3057\u3066\u6bb5\u968e\u7684\u306b\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u5b66\u751f\u306e\u7d66\u4e0e\u53ce\u5165\u3068\u89aa\u306e\u63a7\u9664\u984d\u306e\u5bfe\u5fdc\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5b66\u751f\u306e\u7d66\u4e0e\u53ce\u5165<\/th>\n<th>\u89aa\u304c\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">136\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u7279\u5b9a\u6276\u990a\u63a7\u9664 63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">136\u4e07\u5186\u8d85 159\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">159\u4e07\u5186\u8d85 164\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">164\u4e07\u5186\u8d85 169\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">51\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">169\u4e07\u5186\u8d85 174\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">41\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">174\u4e07\u5186\u8d85 179\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">31\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">179\u4e07\u5186\u8d85 184\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">21\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">184\u4e07\u5186\u8d85 189\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">189\u4e07\u5186\u8d85 194\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">194\u4e07\u5186\u8d85 197\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">3\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">197\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u63a7\u9664\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" rel=\"noopener\" target=\"_blank\">No.1177 \u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>136\u4e07\u5186\u8d85\u306e\u90e8\u5206\u306f\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306b\u3042\u305f\u308b\u305f\u3081\u3001\u89aa\u306f\u5e74\u672b\u8abf\u6574\u3067\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u3092\u5225\u9014\u63d0\u51fa\u3057\u307e\u3059\u3002\u5b66\u751f\u672c\u4eba\u304c\u63d0\u51fa\u3059\u308b\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3068\u306f\u5225\u306e\u66f8\u985e\u3067\u3059\u3002<\/p>\n<h3>16\u6b73\u304b\u308918\u6b73\u306e\u5b66\u751f\u3092\u6276\u990a\u3059\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9ad8\u6821\u751f\u5e74\u4ee3\u306e\u6276\u990a\u89aa\u65cf\u3082\u3001\u6240\u5f97\u8981\u4ef6\u304c62\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165136\u4e07\u5186\u4ee5\u4e0b\uff09\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u63a7\u9664\u984d\u306f\u6240\u5f97\u7a0e38\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e33\u4e07\u5186\u3067\u636e\u3048\u7f6e\u304d\u3067\u3059\u3002<\/p>\n<p>\u63a7\u9664\u984d\u305d\u306e\u3082\u306e\u306f\u540c\u3058\u3067\u3059\u304c\u3001\u6276\u990a\u306b\u5165\u308c\u308b\u53ce\u5165\u306e\u76ee\u5b89\u304c\u5e83\u304c\u3063\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a16\u6b73\u672a\u6e80\u306e\u5834\u5408\u3001\u6240\u5f97\u7a0e\u306e\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u305a\u3001\u7533\u544a\u66f8\u3067\u306f\u4f4f\u6c11\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306e\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5065\u5eb7\u4fdd\u967a\u306e\u6276\u990a\u306f\u5224\u5b9a\u57fa\u6e96\u304c\u7570\u306a\u308b<\/h3>\n<p><span style=\"background-color: 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