{"id":94265,"date":"2025-07-14T15:38:14","date_gmt":"2025-07-14T06:38:14","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=94265"},"modified":"2025-11-19T21:09:40","modified_gmt":"2025-11-19T12:09:40","slug":"%e7%b5%a6%e4%b8%8e%e6%89%80%e5%be%97%e3%81%ae%e9%87%91%e9%a1%8d%e3%81%ae%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%81%af%ef%bc%9f%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%b8%e3%81%ae%e5%af%be%e5%bf%9c","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/94265\/","title":{"rendered":"\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f\u5e74\u672b\u8abf\u6574\u3078\u306e\u5bfe\u5fdc\u306a\u3069\u4f8b\u3092\u7528\u3044\u3066\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\/49227\/?provider=pa_basic&provider_info=cv.94265.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    <\/div>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u306f\u3001\u53ce\u5165\u91d1\u984d\u304b\u3089\u6240\u5b9a\u306e<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>\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u6b63\u78ba\u306a\u8a08\u7b97\u65b9\u6cd5\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u6642\u306a\u3069\u306e\u7a0e\u91d1\u30c8\u30e9\u30d6\u30eb\u306e\u9632\u6b62\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u63a7\u9664\u306e\u7a2e\u985e\u3001\u5e74\u672b\u8abf\u6574\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u8a18\u4e8b\u306e\u5185\u5bb9\u306f\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u524d\u306e\u5236\u5ea6\u306b\u57fa\u3065\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u7d66\u4e0e\u6240\u5f97\u3068\u306f\uff5c\u7d66\u4e0e\u306b\u304b\u304b\u308f\u308b\u6240\u5f97\u306e\u3053\u3068<\/h2>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u3066\u624b\u53d6\u308a\u984d\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u306f\u3001\u7a0e\u91d1\u8a08\u7b97\u3084\u5e74\u672b\u8abf\u6574\u306e\u57fa\u790e\u3068\u306a\u308b\u305f\u3081\u3001\u4ed5\u7d44\u307f\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u524d\u306e\u7dcf\u652f\u7d66\u984d \u2013 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u30011\u5e74\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u7d66\u6599\u3084\u8cde\u4e0e\u306a\u3069\u306e\u5408\u8a08\u304b\u3089\u3001\u4e00\u5b9a\u984d\u3092\u63a7\u9664\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u3001<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\u81ea\u55b6\u696d\u8005\u306e\u3088\u3046\u306b\u5fc5\u8981\u7d4c\u8cbb\u3092\u500b\u5225\u306b\u7533\u544a\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u4ee3\u308f\u308a\u306b\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u3044\u3046\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u5e74\u53ce\u306b\u5fdc\u3058\u3066\u5909\u52d5\u3057\u3001\u56fd\u7a0e\u5e81\u306e\u5b9a\u3081\u305f\u901f\u7b97\u8868\u306b\u57fa\u3065\u3044\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<h2>\u3010\u5e74\u53ce\u5225\u3011\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u5e74\u53ce\u306b\u5fdc\u3058\u3066\u9069\u7528\u3055\u308c\u308b\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u540c\u3058\u53ce\u5165\u3067\u3082\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306f\u4eba\u306b\u3088\u3063\u3066\u5dee\u304c\u751f\u3058\u307e\u3059\u3002\u63a7\u9664\u984d\u306f\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u305f\u901f\u7b97\u8868\u306b\u57fa\u3065\u304d\u3001\u53ce\u5165\u306e\u5897\u52a0\u306b\u4f34\u3063\u3066\u6bb5\u968e\u7684\u306b\u5897\u3048\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u5e74\u53ce\u5225\u306b\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u53ce300\u4e07\u5186\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u8a08\u7b97\u5f0f\u306f\u300c\u53ce\u5165\u91d1\u984d\u00d730\uff05 + 8\u4e07\u5186\u300d\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u308b\u3068\u3001300\u4e07\u5186\u00d730\uff05\uff1d90\u4e07\u5186\u30018\u4e07\u5186\u3092\u52a0\u3048\u3066\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f98\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u7dcf\u652f\u7d66\u984d\u3067\u3042\u308b300\u4e07\u5186\u304b\u3089\u63a7\u9664\u984d\u306e98\u4e07\u5186\u3092\u5f15\u304f\u3068\u3001\u6240\u5f97\u306f202\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u7d4c\u8cbb\u3092\u7533\u544a\u3067\u304d\u306a\u3044\u4ee3\u308f\u308a\u306b\u3001\u4e00\u5f8b\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u5236\u5ea6\u3067\u3059\u3002\u63a7\u9664\u984d\u306f\u5e74\u53ce\u306b\u5fdc\u3058\u3066\u6c7a\u307e\u308a\u3001\u7a0e\u984d\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u305f\u3081\u3001\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5e74\u53ce600\u4e07\u5186\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce600\u4e07\u5186\u306e\u5834\u5408\u306e\u7d66\u4e0e\u6240\u5f97\u306f\u3001\u300c\u53ce\u5165\u91d1\u984d\u00d720\uff05 + 44\u4e07\u5186\u300d\u306e\u8a08\u7b97\u5f0f\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001600\u4e07\u5186\u00d720\uff05\uff1d120\u4e07\u5186\u3068\u306a\u308a\u300144\u4e07\u5186\u3092\u52a0\u3048\u308b\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f164\u4e07\u5186\u3067\u3059\u3002\u7dcf\u652f\u7d66\u984d\u3067\u3042\u308b600\u4e07\u5186\u304b\u3089\u63a7\u9664\u984d\u306e164\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304f\u3068\u3001\u6240\u5f97\u306f436\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5e74\u53ce\u304c\u4e0a\u304c\u308b\u3068\u63a7\u9664\u7387\u306f\u4e0b\u304c\u308a\u307e\u3059\u304c\u3001\u63a7\u9664\u984d\u81ea\u4f53\u306f\u5927\u304d\u304f\u306a\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u3082\u5897\u3048\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u53ce800\u4e07\u5186\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce800\u4e07\u5186\u306e\u5834\u5408\u306e\u7d66\u4e0e\u6240\u5f97\u306f\u3001\u300c\u53ce\u5165\u91d1\u984d \u00d7 10\uff05 + 110\u4e07\u5186\u300d\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>800\u4e07\u5186 \u00d7 10\uff05 \uff1d 80\u4e07\u5186\u306b\u3001110\u4e07\u5186\u3092\u52a0\u3048\u308b\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f190\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u63a7\u9664\u984d\u3092\u5e74\u53ce\u304b\u3089\u5dee\u3057\u5f15\u304f\u3068\u3001\u7d66\u4e0e\u6240\u5f97\u306f610\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>\u5e74\u53ce\u304c\u5897\u3048\u308b\u306b\u3064\u308c\u3066\u63a7\u9664\u7387\u306f\u4e0b\u304c\u308a\u307e\u3059\u304c\u3001\u63a7\u9664\u984d\u305d\u306e\u3082\u306e\u306b\u4e00\u5b9a\u984d\u4ee5\u4e0a\u304c\u52a0\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u63a7\u9664\u306e\u52b9\u679c\u306f\u5f15\u304d\u7d9a\u304d\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u304b\u3089\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u304c\u5dee\u3057\u5f15\u3051\u308b<\/h2>\n<p>\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306f\u3001\u307e\u305a\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002\u5b50\u80b2\u3066\u3084\u4ecb\u8b77\u306a\u3069\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001<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>\u306e\u9069\u7528\u304c\u53ef\u80fd\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u7279\u5b9a\u306e\u652f\u51fa\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u3082\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u63a7\u9664\u5236\u5ea6\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\uff5c\u53ce\u5165\u984d\u306b\u5fdc\u3058\u3066\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u5dee\u3057\u5f15\u3051\u308b\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u306b\u5fdc\u3058\u3066\u6240\u5b9a\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u6240\u5f97\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306e\u63a7\u9664\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f1a\u793e\u54e1\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u30fb\u30d1\u30fc\u30c8\u306a\u3069\u3001\u4f01\u696d\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u3059\u3079\u3066\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u7528\u3044\u3089\u308c\u3001\u5b9f\u8cea\u7684\u306b\u5fc5\u8981\u7d4c\u8cbb\u3068\u307f\u306a\u3055\u308c\u308b\u91d1\u984d\u3092\u4e00\u5f8b\u306b\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u3001\u696d\u52d9\u3067\u4f7f\u7528\u3059\u308b\u30b9\u30fc\u30c4\u3084\u6587\u623f\u5177\u306a\u3069\u306e\u8cbb\u7528\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u500b\u5225\u306b\u7533\u544a\u3067\u304d\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u4ee3\u66ff\u63aa\u7f6e\u3068\u3057\u3066\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6b63\u78ba\u306a\u63a7\u9664\u306e\u9069\u7528\u306f\u3001\u9069\u5207\u306a\u7a0e\u984d\u306e\u7b97\u51fa\u3084\u7bc0\u7a0e\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u3082\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/?provider=pa_basic&amp;provider_info=cv.94265.part.article\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\uff1f\u8a8d\u3081\u3089\u308c\u308b\u6761\u4ef6\u3068\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/a><\/p>\n<h4>\u4ee4\u548c2\u5e74\u5206\u4ee5\u964d<\/h4>\n<p>\u4ee4\u548c2\u5e74\u5206\u4ee5\u964d\u3001\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u306b\u5fdc\u3058\u305f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u63a7\u9664\u984d\u306f\u6bb5\u968e\u7684\u306b\u8a08\u7b97\u3055\u308c\u3001\u5e74\u53ce\u304c\u9ad8\u304f\u306a\u308b\u307b\u3069\u63a7\u9664\u7387\u306f\u4e0b\u304c\u308a\u307e\u3059\u304c\u3001\u4e00\u5b9a\u984d\u307e\u3067\u306f\u52a0\u7b97\u65b9\u5f0f\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u306e\u652f\u6255\u91d1\u984d\uff09<\/th>\n<th>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">162\u4e075,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">55\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">162\u4e075,001\u5186\u304b\u3089180\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 40\uff05 \u2013 10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">180\u4e071\u5186\u304b\u3089360\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 30\uff05 + 8\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">360\u4e071\u5186\u304b\u3089660\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 20\uff05 + 44\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">660\u4e071\u5186\u304b\u3089850\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 10\uff05 + 110\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">850\u4e071\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">195\u4e07\u5186\uff08\u4e0a\u9650\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" target=\"_blank\" rel=\"noopener\">No.1410 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u540c\u4e00\u5e74\u5206\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306f\u3001\u3059\u3079\u3066\u306e\u652f\u6255\u91d1\u984d\u3092\u5408\u8a08\u3057\u3001\u5408\u8a08\u91d1\u984d\u306b\u5fdc\u3058\u3066\u4e0a\u8a18\u306e\u533a\u5206\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u5e73\u621029\u5e74\u5206\u304b\u3089\u4ee4\u548c\u5143\u5e74\u5206<\/h4>\n<p>\u5e73\u621029\u5e74\u5206\u304b\u3089\u4ee4\u548c\u5143\u5e74\u5206\u307e\u3067\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u3001\u53ce\u5165\u91d1\u984d\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u63a7\u9664\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u53ce\u5165\u91d1\u984d\u306b\u5fdc\u3058\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\uff08\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u652f\u6255\u91d1\u984d\uff09<\/th>\n<th>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">162\u4e075,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">65\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">162\u4e075,001\u5186\u304b\u3089180\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 40\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">180\u4e071\u5186\u304b\u3089360\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 30\uff05 + 18\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">360\u4e071\u5186\u304b\u3089660\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 20\uff05 + 54\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">660\u4e071\u5186\u304b\u30891,000\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d \u00d7 10\uff05 + 120\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">1,000\u4e071\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">220\u4e07\u5186\uff08\u4e0a\u9650\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" target=\"_blank\" rel=\"noopener\">No.1410 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u5e73\u621029\u5e74\u5206\u304b\u3089\u4ee4\u548c\u5143\u5e74\u307e\u3067\u306e\u8a08\u7b97\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306f\u652f\u6255\u984d\u3092\u5408\u7b97\u3057\u3001\u8a72\u5f53\u3059\u308b\u63a7\u9664\u984d\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u5236\u5ea6\u6539\u6b63\u524d\u306e\u4ed5\u7d44\u307f\u3068\u3057\u3066\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3068\u306f\uff5c\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3055\u305b\u308b\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3068\u306f\u3001\u4e00\u5b9a\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u7dcf\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u3001\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u6240\u5b9a\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3051\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e3b\u306b\u5b50\u80b2\u3066\u4e16\u5e2f\u3084\u4e00\u5b9a\u306e\u5e74\u53ce\u3092\u8d85\u3048\u308b\u8005\u3092\u5bfe\u8c61\u306b\u3001\u7a0e\u8ca0\u62c5\u3092\u7de9\u548c\u3059\u308b\u76ee\u7684\u3067\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306b\u306f\u300c\u5b50\u3069\u3082\u30fb\u7279\u5225\u969c\u5bb3\u7b49\u3092\u6709\u3059\u308b\u8005\u7b49\u306e\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u300d\u3068\u300c\u7d66\u4e0e\u6240\u5f97\u3068\u516c\u7684\u5e74\u91d1\u6240\u5f97\u306e\u53cc\u65b9\u3092\u6709\u3059\u308b\u8005\u306b\u5bfe\u3059\u308b\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u305c\u3072\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/63816\/?provider=pa_basic&amp;provider_info=cv.94265.part.article\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3068\u306f\uff1f\u8abf\u6574\u63a7\u9664\u306e\u5bfe\u8c61\u8005\u3084\u8a08\u7b97\u65b9\u6cd5\u3001\u7533\u544a\u65b9\u6cd5\u3092\u89e3\u8aac<\/a><\/p>\n<h4>\u5b50\u3069\u3082\u30fb\u7279\u5225\u969c\u5bb3\u7b49\u3092\u6709\u3059\u308b\u8005\u7b49\u306e\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664<\/h4>\n<p>\u5b50\u3069\u3082\u30fb\u7279\u5225\u969c\u5bb3\u7b49\u3092\u6709\u3059\u308b\u8005\u7b49\u306e\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306f\u3001\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c850\u4e07\u5186\u3092\u8d85\u3048\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u2460\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u2461\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u308a\u7b97\u51fa\u3055\u308c\u305f\u91d1\u984d\u3092\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">\u3010\u2460\u5bfe\u8c61\u8005\u3011<\/span><\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li style=\"list-style-type: none;\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u672c\u4eba\u304c\u7279\u5225\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u8005<\/li>\n<li>\u5e74\u9f6223\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u8005<\/li>\n<li>\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u307e\u305f\u306f\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u8005<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/div>\n<p>\u3010\u2461\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u984d\u3011<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\uff08\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\uff081,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f 1,000\u4e07\u5186\uff09\u2212 850\u4e07\u5186\uff09\u00d7 10\uff05\u3000<\/strong><br \/>\n\u203b1\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u4e0a\u3052<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.keisan.nta.go.jp\/r6yokuaru\/ocat2\/ocat22\/cid549.html\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3068\u306f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u63a7\u9664\u3092\u5e74\u672b\u8abf\u6574\u3067\u53d7\u3051\u308b\u306b\u306f\u30011\u5e74\u306e\u6700\u5f8c\u306b\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u524d\u65e5\u307e\u3067\u306b\u3001\u7d66\u4e0e\u652f\u6255\u8005\u3078\u300c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u3068\u7570\u306a\u308a\u3001\u540c\u4e00\u751f\u8a08\u5185\u306e\u3069\u3061\u3089\u304b\u4e00\u65b9\u306b\u9650\u308b\u3068\u3044\u3063\u305f\u5236\u9650\u306f\u306a\u304f\u3001\u592b\u5a66\u3068\u3082\u306b\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u53cc\u65b9\u3067\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h4>\u7d66\u4e0e\u6240\u5f97\u3068\u516c\u7684\u5e74\u91d1\u6240\u5f97\u306e\u53cc\u65b9\u3092\u6709\u3059\u308b\u8005\u306b\u5bfe\u3059\u308b\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664<\/h4>\n<p>\u7d66\u4e0e\u6240\u5f97\u3068\u516c\u7684\u5e74\u91d1\u6240\u5f97\u306e\u53cc\u65b9\u3092\u6709\u3059\u308b\u8005\u306b\u5bfe\u3059\u308b\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u3068\u516c\u7684\u5e74\u91d1\u7b49\u306b\u304b\u304b\u308f\u308b\u6240\u5f97\u306e\u4e21\u65b9\u3092\u6709\u3059\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u5bfe\u3057\u3001\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u63a7\u9664\u306e\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u2460\u5bfe\u8c61\u8005\u3011<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u3068\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2736\/\" data-internallinksmanager029f6b8e52c=\"529\" title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a>\u306e\u91d1\u984d\u306e\u5408\u8a08\u304c10\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba<\/p>\n<p>\u3010\u2461\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u984d\u3011<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>{\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\uff08\u4e0a\u965010\u4e07\u5186\uff09+ \u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d\uff08\u4e0a\u965010\u4e07\u5186\uff09} \u2212 10\u4e07\u5186<\/strong><\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.keisan.nta.go.jp\/r6yokuaru\/ocat2\/ocat22\/cid549.html\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3068\u306f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u307e\u305f\u306f\u78ba\u5b9a\u7533\u544a\u3067\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u3068\u306f\uff5c\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308b\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u3068\u306f\u3001\u4f1a\u793e\u54e1\u304c\u696d\u52d9\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u3092\u81ea\u8cbb\u3067\u8ca0\u62c5\u3057\u305f\u5834\u5408\u306b\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u78ba\u5b9a\u7533\u544a\u3067\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u5bfe\u8c61\u3068\u306a\u308b\u300c\u7279\u5b9a\u652f\u51fa\u300d\u306f\u3001\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\u306e\u901a\u52e4\u8005\u3068\u3057\u3066\u901a\u5e38\u5fc5\u8981\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u901a\u52e4\u8cbb<\/li>\n<li>\u52e4\u52d9\u3059\u308b\u5834\u6240\u3092\u96e2\u308c\u3066\u8077\u52d9\u3092\u9042\u884c\u3059\u308b\u305f\u3081\u306e\u76f4\u63a5\u5fc5\u8981\u306a\u65c5\u884c\u306e\u305f\u3081\u306b\u3001\u901a\u5e38\u5fc5\u8981\u306a\u8077\u52d9\u4e0a\u306e\u65c5\u8cbb\uff08\u203b\u4ee4\u548c2\u5e74\u5206\u4ee5\u964d\u306e\u7279\u5b9a\u652f\u51fa\u306e\u5bfe\u8c61\uff09<\/li>\n<li>\u8ee2\u52e4\u306b\u4f34\u3046\u8ee2\u5c45\u306e\u305f\u3081\u306b\u901a\u5e38\u5fc5\u8981\u3067\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u8ee2\u5c45\u8cbb<\/li>\n<li>\u8077\u52d9\u306b\u76f4\u63a5\u5fc5\u8981\u306a\u6280\u8853\u3084\u77e5\u8b58\u3092\u5f97\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u7814\u4fee\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u7814\u4fee\u8cbb<\/li>\n<li>\u8077\u52d9\u306b\u76f4\u63a5\u5fc5\u8981\u306a\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306e\u8cc7\u683c\u53d6\u5f97\u8cbb\uff08\u203b\u5e73\u621025\u5e74\u5206\u4ee5\u964d\u306f\u3001\u5f01\u8b77\u58eb\u3084\u516c\u8a8d\u4f1a\u8a08\u58eb\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u8cc7\u683c\u53d6\u5f97\u8cbb\u3082\u5bfe\u8c61\uff09<\/li>\n<li>\u5358\u8eab\u8d74\u4efb\u306e\u5834\u5408\u3067\u3001\u52e4\u52d9\u5730\u307e\u305f\u306f\u5c45\u6240\u3068\u81ea\u5b85\u306e\u9593\u306e\u65c5\u884c\u306e\u305f\u3081\u306b\u901a\u5e38\u5fc5\u8981\u306a\u5e30\u5b85\u65c5\u8cbb<\/li>\n<li>\u52e4\u52d9\u5fc5\u8981\u7d4c\u8cbb\uff08\u652f\u51fa\u306e\u984d\u306e\u5408\u8a08\u984d\u304c65\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u300165\u4e07\u5186\u307e\u3067\u306e\u652f\u51fa\u306b\u9650\u308b\uff09\n<ul>\n<li>\u66f8\u7c4d\u3084\u5b9a\u671f\u520a\u884c\u7269\u3001\u305d\u306e\u4ed6\u306e\u56f3\u66f8\u3067\u8077\u52d9\u306b\u95a2\u4fc2\u3059\u308b\u3082\u306e\u306e\u8cfc\u5165\u8cbb\uff08\u56f3\u66f8\u8cbb\uff09<\/li>\n<li>\u5236\u670d\u3084\u4e8b\u52d9\u670d\u3001\u4f5c\u696d\u670d\u305d\u306e\u4ed6\u306e\u52e4\u52d9\u5834\u6240\u306b\u304a\u3044\u3066\u7740\u7528\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306a\u8863\u670d\u8cbb<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/1302\/\" data-internallinksmanager029f6b8e52c=\"455\" title=\"\u4ea4\u969b\u8cbb\">\u4ea4\u969b\u8cbb<\/a>\u3084\u63a5\u5f85\u8cbb\u3001\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u3067\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u8005\u306e\u5f97\u610f\u5148\u3001\u4ed5\u5165\u308c\u5148\u3001\u305d\u306e\u4ed6\u8077\u52d9\u4e0a\u95a2\u4fc2\u306e\u3042\u308b\u8005\u306b\u5bfe\u3059\u308b\u63a5\u5f85\u3001\u4f9b\u5fdc\u3001\u8d08\u7b54\u306a\u3069\u306e\u652f\u51fa\uff08\u4ea4\u969b\u8cbb\u7b49\uff09<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1415.htm\" target=\"_blank\" rel=\"noopener\">No.1415 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u652f\u51fa\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u4e0a\u8a18\u652f\u51fa\u306e\u5408\u8a08\u984d\u304c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306e2\u5206\u306e1\u76f8\u5f53\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u8d85\u904e\u5206\u304c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u652f\u51fa\u304c\u8077\u52d9\u306b\u76f4\u63a5\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u3092\u7d66\u4e0e\u652f\u6255\u8005\u3084\u30ad\u30e3\u30ea\u30a2\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u304c\u8a3c\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u3082\u89e3\u8aac\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/14936\/?provider=pa_basic&amp;provider_info=cv.94265.part.article\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u3068\u306f\uff1f\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u30fb\u4f1a\u793e\u54e1\u5fc5\u898b\uff01<\/a><\/p>\n<h2>\u9593\u9055\u3048\u3084\u3059\u3044\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u3067\u306f\u3001\u63a7\u9664\u306e\u9069\u7528\u6761\u4ef6\u3084\u5e74\u53ce\u306e\u533a\u5206\u306a\u3069\u3067\u9593\u9055\u3048\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u4e8b\u524d\u306b\u6ce8\u610f\u70b9\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u8aa4\u3063\u305f\u7533\u544a\u3084\u7a0e\u984d\u306e\u305a\u308c\u3092\u9632\u3052\u307e\u3059\u3002\u6b63\u78ba\u306b\u8a08\u7b97\u3059\u308b\u306b\u306f\u3001\u5404\u63a7\u9664\u5236\u5ea6\u306e\u4ed5\u7d44\u307f\u3084\u5bfe\u8c61\u8981\u4ef6\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u8a08\u7b97\u6642\u306b\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u53ce\u5165\u3068\u7d66\u4e0e\u6240\u5f97\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2991\/\" data-internallinksmanager029f6b8e52c=\"515\" title=\"\u9084\u4ed8\u91d1\">\u9084\u4ed8\u91d1<\/a>\u304c\u5c11\u306a\u304f\u306a\u3063\u305f\u308a\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b63\u78ba\u306b\u7533\u544a\u3059\u308b\u306b\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u3084\u5404\u7a2e\u63a7\u9664\u306e\u9069\u7528\u72b6\u6cc1\u3092\u3057\u3063\u304b\u308a\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>\u975e\u8ab2\u7a0e\u624b\u5f53<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u624b\u5f53\u3068\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u624b\u5f53\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\u3084\u51fa\u5f35\u65c5\u8cbb\u306a\u3069\u304c\u4ee3\u8868\u4f8b\u3067\u3001\u8aa4\u3063\u3066<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u306b\u542b\u3081\u308b\u3068\u3001\u672c\u6765\u3088\u308a\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u304c\u904e\u5270\u306b\u8ab2\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u9006\u306b\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306e\u624b\u5f53\u3092\u975e\u8ab2\u7a0e\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304a\u305d\u308c\u3082\u3042\u308a\u307e\u3059\u3002\u975e\u8ab2\u7a0e\u624b\u5f53\u306f\u7a2e\u985e\u304c\u591a\u304f\u3001\u6761\u4ef6\u6b21\u7b2c\u3067\u8ab2\u7a0e\u30fb\u975e\u8ab2\u7a0e\u304c\u5206\u304b\u308c\u308b\u305f\u3081\u3001\u5185\u5bb9\u3092\u6df7\u540c\u3057\u3084\u3059\u3044\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u6b63\u78ba\u306b\u8a08\u7b97\u3059\u308b\u306b\u306f\u3001\u975e\u8ab2\u7a0e\u306e\u7bc4\u56f2\u3068\u8981\u4ef6\u3092\u6b63\u3057\u304f\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u3067\u7d66\u4e0e\u6240\u5f97\u3092\u7533\u544a\u3059\u308b\u65b9\u6cd5<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u306f\u30011\u5e74\u9593\u306b\u5f97\u305f\u7d66\u4e0e\u6240\u5f97\u3084\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u3092\u6b63\u3057\u304f\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8aa4\u308a\u304c\u3042\u308b\u3068\u3001\u672c\u6765\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u305a\u3001\u7a0e\u984d\u306b\u5dee\u304c\u51fa\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u30df\u30b9\u306a\u304f\u7533\u544a\u3059\u308b\u306b\u306f\u3001\u5fc5\u8981\u306a\u66f8\u985e\u3084\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u7d66\u4e0e\u6240\u5f97\u306e\u7533\u544a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e74\u672b\u8abf\u6574\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u3082\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/?provider=pa_basic&amp;provider_info=cv.94265.part.article\" target=\"_blank\" rel=\"noopener\">\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f\u30102025\u5e74\u6700\u65b0\u3011\u5fc5\u8981\u66f8\u985e\u307e\u3068\u3081\u30fb\u66f8\u304d\u65b9\u3092\u7c21\u5358\u89e3\u8aac\uff01<\/a><\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u7533\u544a\u66f8\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u57fa\u790e\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u306e\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u57fa\u790e\u63a7\u9664\u3068\u306f\u3001\u5f93\u696d\u54e1\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2,500\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306b\u3001\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6700\u592748\u4e07\u5186\u3092\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u3051\u308b\u5236\u5ea6\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u52e4\u52d9\u5148\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3042\u308f\u305b\u3066\u3001\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5e74\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u3092\u52e4\u52d9\u5148\u3078\u4f1d\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u9069\u5207\u306a\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u63d0\u51fa\u671f\u9650\u3068\u8a18\u8f09\u5185\u5bb9\u306b\u6ce8\u610f\u3057\u3066\u6b63\u3057\u304f\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a73\u7d30\u3092\u8aac\u660e\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/66149\/?provider=pa_basic&amp;provider_info=cv.94265.part.article\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3068\u306f\uff1f\u66f8\u985e\u306e\u66f8\u304d\u65b9\u3084\u8a18\u5165\u4f8b\u3092\u7d39\u4ecb<\/a><\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u8005\u306e<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>\u7b49\u7533\u544a\u66f8\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u914d\u5076\u8005\u63a7\u9664\u307e\u305f\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"64\" 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href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u307e\u305f\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" 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