{"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":"2026-09-09T15:51:50","modified_gmt":"2026-09-09T06:51:50","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=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u306e\u91d1\u984d\u306f\u3069\u3046\u3084\u3063\u3066\u8a08\u7b97\u3059\u308b\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>1\u5e74\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u7d66\u4e0e\u3084\u8cde\u4e0e\u306e\u5408\u8a08\u984d\u304b\u3089\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3067\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4ee4\u548c8\u5e74\u5206\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u306f74\u4e07\u5186\u306b\u306a\u308b\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>220\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff09<\/li>\n<li>\u53ce\u5165660\u4e07\u5186\u672a\u6e80\u306f\u5225\u8868\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3059\u308b<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u306a\u3069\u306e\u6240\u5f97\u63a7\u9664\u306f\u3053\u306e\u6bb5\u968e\u3067\u5dee\u3057\u5f15\u304b\u306a\u3044<\/li>\n<\/ul>\n<p>\u624b\u5143\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u3067\u306f\u3001\u7d66\u4e0e\u53ce\u5165\u304c\u300c\u652f\u6255\u91d1\u984d\u300d\u3001\u7d66\u4e0e\u6240\u5f97\u304c\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u300d\u306b\u3042\u305f\u308a\u307e\u3059\u3002\n<\/p><\/div>\n<p>\u7d66\u4e0e\u6240\u5f97\u306f\u3001\u53ce\u5165\u91d1\u984d\u304b\u3089\u6240\u5b9a\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u6b63\u3057\u3044\u8a08\u7b97\u65b9\u6cd5\u3092\u77e5\u3063\u3066\u304a\u3051\u3070\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3067\u306e\u884c\u304d\u9055\u3044\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5206\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u304c74\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u7d66\u4e0e\u53ce\u5165220\u4e07\u5186\u4ee5\u4e0b\u306e\u5e2f\u3067\u8a08\u7b97\u304c\u5909\u308f\u308a\u307e\u3057\u305f\u3002\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\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u7d66\u4e0e\u6240\u5f97\u3068\u306f\uff1f\u7d66\u4e0e\u53ce\u5165\u3068\u306e\u9055\u3044<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u3068\u306f\u3001\u4f1a\u793e\u306a\u3069\u306b\u52e4\u52d9\u3059\u308b\u4f7f\u7528\u4eba\u3084\u5f79\u54e1\u304c\u53d7\u3051\u53d6\u308b\u7d66\u6599\u30fb\u4ff8\u7d66\u30fb\u8cc3\u91d1\u30fb\u8cde\u4e0e\u306a\u3069\u3001\u52b4\u52d9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u53ce\u5165\u304b\u3089\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3067\u3059\u3002<\/b><\/span>\u53d7\u3051\u53d6\u3063\u305f\u91d1\u984d\u306e\u3059\u3079\u3066\u304c\u305d\u306e\u307e\u307e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7d66\u4e0e\u6240\u5f97\u306f\u7a0e\u91d1\u8a08\u7b97\u3084\u5e74\u672b\u8abf\u6574\u306e\u57fa\u790e\u306b\u306a\u308b\u305f\u3081\u3001\u4ed5\u7d44\u307f\u3092\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u306b\u5f53\u3066\u306f\u307e\u308b\u53ce\u5165<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u306b\u5f53\u3066\u306f\u307e\u308b\u306e\u306f\u3001\u52b4\u52d9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u7d66\u6599\u3001\u4ff8\u7d66\u3001\u8cc3\u91d1\u3001\u8cde\u4e0e\u3001\u5404\u7a2e\u624b\u5f53\u306a\u3069\u3067\u3059\u3002<\/b><\/span>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u7d66\u4e0e\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u91d1\u92ad\u3067\u53d7\u3051\u53d6\u308b\u3082\u306e\u3060\u3051\u3067\u306a\u304f\u3001\u793e\u5b85\u306e\u8cb8\u4e0e\u3084\u98df\u4e8b\u306e\u652f\u7d66\u3068\u3044\u3063\u305f\u73fe\u7269\u7d66\u4e0e\u3082\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3051\u308c\u3070\u7d66\u4e0e\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u304a\u3082\u306a\u5185\u8a33\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d66\u4e0e\u6240\u5f97\u306b\u542b\u307e\u308c\u308b\u3082\u306e<\/th>\n<th>\u7d66\u4e0e\u6240\u5f97\u306b\u542b\u307e\u308c\u306a\u3044\u3082\u306e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7d66\u6599\u3001\u4ff8\u7d66\u3001\u8cc3\u91d1\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/59665\/\" title=\"\u5f79\u54e1\u5831\u916c\">\u5f79\u54e1\u5831\u916c<\/a><\/li>\n<li>\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09<\/li>\n<li>\u6b8b\u696d\u624b\u5f53\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/49964\/\" title=\"\u4f11\u65e5\u51fa\u52e4\">\u4f11\u65e5\u51fa\u52e4<\/a>\u624b\u5f53\u3001\u6df1\u591c\u624b\u5f53<\/li>\n<li>\u5f79\u8077\u624b\u5f53\u3001\u8cc7\u683c\u624b\u5f53\u3001\u4f4f\u5b85\u624b\u5f53\u3001\u5bb6\u65cf\u624b\u5f53<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u9650\u5ea6\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a><\/li>\n<li>\u73fe\u7269\u7d66\u4e0e\uff08\u793e\u5b85\u306e\u8cb8\u4e0e\u3001\u98df\u4e8b\u306e\u652f\u7d66\u3001\u5546\u54c1\u306e\u5024\u5f15\u8ca9\u58f2\u306a\u3069\uff09<\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: left;\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u306e\u901a\u52e4\u624b\u5f53<\/li>\n<li>\u51fa\u5f35\u65c5\u8cbb\u3084\u5bbf\u6cca\u8cbb\u306e\u3046\u3061\u3001\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d<\/li>\n<li>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u98df\u4e8b\u306e\u652f\u7d66\uff08\u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c\u306f\u6708\u984d7,500\u5186\u307e\u3067\uff09<\/li>\n<li>\u6176\u5f14\u898b\u821e\u91d1\u306e\u3046\u3061\u3001\u793e\u4f1a\u901a\u5ff5\u4e0a\u76f8\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d<\/li>\n<li>\u9000\u8077\u91d1\uff08\u7d66\u4e0e\u6240\u5f97\u3067\u306f\u306a\u304f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3095\/\" title=\"\u9000\u8077\u6240\u5f97\">\u9000\u8077\u6240\u5f97<\/a>\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u306e\u304c\u901a\u52e4\u624b\u5f53\u3067\u3059\u3002\u6b21\u306e3\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3092\u4f7f\u3046\u5834\u5408\u306f1\u304b\u6708\u3042\u305f\u308a15\u4e07\u5186\u307e\u3067\u304c\u975e\u8ab2\u7a0e\u3067\u3001\u3053\u308c\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f\u7d66\u4e0e\u6240\u5f97\u306b\u542b\u3081\u308b<\/li>\n<li>\u30de\u30a4\u30ab\u30fc\u3084\u81ea\u8ee2\u8eca\u3067\u901a\u52e4\u3059\u308b\u5834\u5408\u306f\u3001\u7247\u9053\u306e\u8ddd\u96e2\u306b\u5fdc\u3058\u305f\u9650\u5ea6\u984d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b<\/li>\n<li>\u4ea4\u901a\u6a5f\u95a2\u3068\u30de\u30a4\u30ab\u30fc\u7b49\u3092\u4f75\u7528\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u9650\u5ea6\u984d\u3092\u5408\u7b97\u3057\u305f\u91d1\u984d\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u4e0a\u9650\u306f\u540c\u3058\u304f15\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u901a\u52e4\u8ddd\u96e2\u304c\u7247\u905365km\u4ee5\u4e0a\u306e\u4eba\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u3042\u308f\u305b\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u99d0\u8eca\u5834\u7b49\u3092\u5229\u7528\u3057\u3066\u305d\u306e\u6599\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u3092\u5e38\u4f8b\u3068\u3059\u308b\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u52e4\u8ddd\u96e2\u306e\u533a\u5206\u306b\u5fdc\u3058\u305f\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306b\u30011\u304b\u6708\u3042\u305f\u308a\u306e\u99d0\u8eca\u5834\u7b49\u306e\u6599\u91d1\u76f8\u5f53\u984d\uff08\u4e0a\u96505,000\u5186\uff09\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u3068\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u6539\u6b63\u306f\u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u901a\u52e4\u624b\u5f53\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026tsukin\/index.htm\" rel=\"noopener\" target=\"_blank\">\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u4f4f\u5b85\u624b\u5f53\u3084\u5bb6\u65cf\u624b\u5f53\u306f\u3001\u540d\u79f0\u306b\u624b\u5f53\u3068\u4ed8\u3044\u3066\u3044\u3066\u3082\u975e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5168\u984d\u304c\u7d66\u4e0e\u6240\u5f97\u306b\u542b\u307e\u308c\u308b\u70b9\u306b\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89752\/\" data-lkc-id=\"2253\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u4f1a\u8a08\u30bd\u30d5\u30c8\u300c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u300d\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u4f1a\u8a08\u30bd\u30d5\u30c8\u300c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u3069\u3046\u5909\u308f\u308b\uff1f\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac | \u30af\u30e9\u30a6\u30c9\u4f1a...<\/div><div class=\"lkc-excerpt\">Point\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3068\u306f\uff1f \u30de\u30a4\u30ab\u30fc\u901a\u52e4\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u3001\u7247\u9053\u8ddd\u96e2\u3067\u6c7a\u307e\u308b\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u4e0a\u9650\u984d\u3067\u3059\u3002 \u7247\u9053\u8ddd\u96e2\u3067\u6708\u984d\u5224\u5b9a \u8d85\u904e\u5206\u306f\u7d66\u4e0e\u8ab2\u7a0e \u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306765km\u4ee5\u4e0a\u306f\u62e1\u5145\u3055\u308c\u308b \u652f\u7d66\u984d\u304c\u4e0a\u9650\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u652f\u7d66\u984d\u306e\u307f\u304c\u975e\u8ab2\u7a0e\u306b\u2026<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u7d66\u4e0e\u53ce\u5165\u3068\u7d66\u4e0e\u6240\u5f97\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u6b04\u3067\u898b\u5206\u3051\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u53ce\u5165\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u300c\u652f\u6255\u91d1\u984d\u300d\u3001\u7d66\u4e0e\u6240\u5f97\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u300d\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u53ce\u5165\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u3084\u6240\u5f97\u7a0e\u304c\u5dee\u3057\u5f15\u304b\u308c\u308b\u524d\u306e\u7dcf\u652f\u7d66\u984d\u3067\u3059\u3002\u7a0e\u5236\u4e0a\u3067\u306f\u53ce\u5165\u91d1\u984d\u3084\u652f\u6255\u91d1\u984d\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u306f\u3001\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a><a href=\"https:\/\/biz.moneyforward.com\/words\/174\/\" title=\"\u8abf\u6574\u63a7\u9664\">\u8abf\u6574\u63a7\u9664<\/a>\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3067\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3053\u3061\u3089\u3067\u3059\u3002\u624b\u5143\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u3069\u3061\u3089\u306e\u6b04\u3092\u898b\u3066\u3044\u308b\u306e\u304b\u78ba\u304b\u3081\u308c\u3070\u3001\u53d6\u308a\u9055\u3048\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f\u306e\u306f\u7d66\u4e0e\u6240\u5f97\u3092\u51fa\u3057\u305f\u3042\u3068<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u3068\u3044\u3063\u305f\u6240\u5f97\u63a7\u9664\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u6bb5\u968e\u3067\u306f\u5dee\u3057\u5f15\u304d\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u91d1\u984d\u306f\u6b21\u306e3\u3064\u306e\u6bb5\u968e\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6bb5\u968e<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u5dee\u3057\u5f15\u304f\u3082\u306e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">1<\/td>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u53ce\u5165<\/td>\n<td style=\"text-align: left;\">\u2015\uff08\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u300c\u652f\u6255\u91d1\u984d\u300d\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2<\/td>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u30fb\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u30fb\u7279\u5b9a\u652f\u51fa\u63a7\u9664<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">3<\/td>\n<td style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a><\/td>\n<td style=\"text-align: left;\">\u57fa\u790e\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u306e\u6240\u5f97\u63a7\u9664<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u6271\u3046\u306e\u306f2\u6bb5\u76ee\u307e\u3067\u3067\u3059\u3002\u6240\u5f97\u63a7\u9664\u3092\u5148\u306b\u5dee\u3057\u5f15\u3044\u3066\u3057\u307e\u3046\u3068\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u304c\u5408\u308f\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u306f\u3001\u6240\u5f97\u63a7\u9664\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u304c\u300c\u6240\u5f97\u63a7\u9664\u306e\u984d\u306e\u5408\u8a08\u984d\u300d\u6b04\u306b\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/02_1.htm\" rel=\"noopener\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u8005\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306f\u3069\u3046\u3084\u3063\u3066\u8a08\u7b97\u3059\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306f\u300c\u53ce\u5165\u91d1\u984d\uff0d\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u300d\u3067\u6c42\u3081\u307e\u3059\u3002<\/b><\/span>1\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\u5dee\u3057\u5f15\u304f\u4ed5\u7d44\u307f\u3067\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u8005\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\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<h3>\u53ce\u5165\u91d1\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u5e74\u53ce\u306b\u5fdc\u3058\u3066\u5909\u308f\u308a\u3001\u56fd\u7a0e\u5e81\u306e\u5b9a\u3081\u305f\u901f\u7b97\u8868\u306b\u3042\u3066\u306f\u3081\u3066\u6c42\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee4\u548c8\u5e74\u5206\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u6700\u4f4e\u4fdd\u969c\u984d\u304c74\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d<br \/>\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;\">220\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">74\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">220\u4e07\u5186\u8d85360\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d730\uff05\uff0b8\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">360\u4e07\u5186\u8d85660\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d720\uff05\uff0b44\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">660\u4e07\u5186\u8d85850\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d710\uff05\uff0b110\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">850\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">195\u4e07\u5186\uff08\u4e0a\u9650\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ee4\u548c7\u5e74\u5206\u3068\u9055\u3046\u306e\u306f\u7d66\u4e0e\u53ce\u5165220\u4e07\u5186\u4ee5\u4e0b\u306e\u5e2f\u3060\u3051\u3067\u3059\u3002220\u4e07\u5186\u8d85\u306e\u533a\u5206\u3068\u3001850\u4e07\u5186\u8d85\u306e\u4e0a\u9650195\u4e07\u5186\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/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\u3066\u304b\u3089\u533a\u5206\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/72380\/\" data-lkc-id=\"2254\" 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\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\uff1f\u6240\u5f97\u63a7\u9664\u3068\u306e\u9055\u3044\u3084\u8a08\u7b97\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">    Point\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306e\u7d4c\u8cbb\u3092\u6982\u7b97\u3067\u5dee\u3057\u5f15\u304d\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u6291\u3048\u308b\u5236\u5ea6\u3067\u3059\u3002                    \u4ee4\u548c8\u5e74\u5206\u306f\u6700\u4f4e\u4fdd\u969c\u984d\u304c74\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3002            \u6276\u990a\u306e\u7bc4\u56f2\u5185\u306e\u4e0a\u9650\u306f\u5e74\u53ce136\u4e07\u5186\u306b\u5909\u308f\u308b\u3002            \u526f\u696d\u6642\u306f\u5168\u7d66\u4e0e\u3092\u5408\u8a08\u3057\u3066\u4e00\u5ea6\u3060\u3051\u9069\u7528\u3055\u308c\u308b\u3002        \u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3067\u6b63\u3057\u304f\u7533\u544a\u3057\u3001\u63a7\u9664\u306e\u9069\u7528\u6f0f\u308c\u3092\u9632\u304e\u307e\u3057\u3087\u3046\u3002\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\u3001\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u3001\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u7d4c\u8cbb\u3092\u6982\u7b97\u3067\u5dee\u3057\u5f15\u304f\u5236\u5ea6\u306e\u3053\u3068\u3067...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><br \/>\n\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/index.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u53ce\u5165660\u4e07\u5186\u672a\u6e80\u306f\u5225\u8868\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c660\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u901f\u7b97\u8868\u3067\u306f\u306a\u304f<a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u5225\u8868\u7b2c\u4e94\u306b\u3088\u308a\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u53ce\u5165\u91d1\u984d\u30924\u3067\u5272\u3063\u3066\u5343\u5186\u672a\u6e80\u306e\u7aef\u6570\u3092\u5207\u308a\u6368\u3066\u3001\u305d\u306e\u91d1\u984d\u306b\u4e00\u5b9a\u306e\u7387\u3092\u639b\u3051\u3066\u8abf\u6574\u984d\u3092\u5dee\u3057\u5f15\u304f\u624b\u9806\u3067\u3059\u3002\u4ee4\u548c8\u5e74\u5206\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d<\/th>\n<th>\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">74\u4e071,000\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">74\u4e071,000\u5186\u4ee5\u4e0a219\u4e071,000\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\uff0d74\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">219\u4e071,000\u5186\u4ee5\u4e0a219\u4e073,000\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">145\u4e071,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">219\u4e073,000\u5186\u4ee5\u4e0a219\u4e076,000\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">145\u4e073,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">219\u4e076,000\u5186\u4ee5\u4e0a220\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">145\u4e076,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">220\u4e07\u5186\u4ee5\u4e0a360\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">\uff5b\u53ce\u5165\u91d1\u984d\u00f74\uff08\u5343\u5186\u672a\u6e80\u5207\u6368\u3066\uff09\uff5d\u00d72.8\uff0d8\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">360\u4e07\u5186\u4ee5\u4e0a660\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">\uff5b\u53ce\u5165\u91d1\u984d\u00f74\uff08\u5343\u5186\u672a\u6e80\u5207\u6368\u3066\uff09\uff5d\u00d73.2\uff0d44\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>219\u4e071,000\u5186\u4ee5\u4e0a220\u4e07\u5186\u672a\u6e80\u306e\u5e2f\u3060\u3051\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u304c\u56fa\u5b9a\u984d\u3068\u3057\u3066\u76f4\u63a5\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u304d\u308a\u306e\u3088\u3044\u5e74\u53ce\u3067\u306f\u901f\u7b97\u8868\u3068\u540c\u3058\u7d50\u679c\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u7aef\u6570\u306e\u3042\u308b\u5e74\u53ce\u3067\u306f\u5dee\u304c\u51fa\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3067\u7533\u544a\u3059\u308b\u91d1\u984d\u306f\u3001\u3053\u306e\u624b\u9806\u3067\u6c42\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" rel=\"noopener\" target=\"_blank\">No.1410 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u53ce\u5225\u306e\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306f\u3044\u304f\u3089\u306b\u306a\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\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<\/b><\/span>\u4ee3\u8868\u7684\u306a\u5e74\u53ce\u3067\u8a08\u7b97\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5e74\u53ce200\u4e07\u5186\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce200\u4e07\u5186\u306e\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f74\u4e07\u5186\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u306f126\u4e07\u5186\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\uff1a74\u4e07\u5186\uff08\u6700\u4f4e\u4fdd\u969c\u984d\uff09<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\uff1a200\u4e07\u5186 \uff0d 74\u4e07\u5186 \uff1d 126\u4e07\u5186<\/p>\n<p>\u7d66\u4e0e\u53ce\u5165\u304c220\u4e07\u5186\u4ee5\u4e0b\u306a\u306e\u3067\u3001\u6700\u4f4e\u4fdd\u969c\u984d\u306e74\u4e07\u5186\u304c\u305d\u306e\u307e\u307e\u63a7\u9664\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c7\u5e74\u5206\u3067\u3042\u308c\u3070\u63a7\u9664\u984d\u306f68\u4e07\u5186\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u306f132\u4e07\u5186\u3067\u3057\u305f\u3002\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u540c\u3058\u5e74\u53ce\u3067\u3082\u7d66\u4e0e\u6240\u5f97\u304c6\u4e07\u5186\u5c0f\u3055\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u53ce300\u4e07\u5186\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce300\u4e07\u5186\u306e\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f98\u4e07\u5186\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u306f202\u4e07\u5186\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\uff1a300\u4e07\u5186 \u00d7 30\uff05 \uff0b 8\u4e07\u5186 \uff1d 98\u4e07\u5186<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\uff1a300\u4e07\u5186 \uff0d 98\u4e07\u5186 \uff1d 202\u4e07\u5186<\/p>\n<p>220\u4e07\u5186\u8d85360\u4e07\u5186\u4ee5\u4e0b\u306e\u533a\u5206\u306b\u3042\u305f\u308b\u305f\u3081\u3001\u8a08\u7b97\u5f0f\u306f\u300c\u53ce\u5165\u91d1\u984d\u00d730\uff05\uff0b8\u4e07\u5186\u300d\u3067\u3059\u3002<\/p>\n<p>660\u4e07\u5186\u672a\u6e80\u306e\u305f\u3081\u3001\u6b63\u5f0f\u306b\u306f300\u4e07\u5186\u30924\u3067\u5272\u3063\u3066\u5343\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u305f75\u4e07\u5186\u306b2.8\u3092\u639b\u3051\u30018\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304f\u624b\u9806\u3067\u6c42\u3081\u307e\u3059\u3002\u7d50\u679c\u306f\u540c\u3058202\u4e07\u5186\u3067\u3059\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\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f164\u4e07\u5186\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u306f436\u4e07\u5186\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\uff1a600\u4e07\u5186 \u00d7 20\uff05 \uff0b 44\u4e07\u5186 \uff1d 164\u4e07\u5186<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\uff1a600\u4e07\u5186 \uff0d 164\u4e07\u5186 \uff1d 436\u4e07\u5186<\/p>\n<p>360\u4e07\u5186\u8d85660\u4e07\u5186\u4ee5\u4e0b\u306e\u533a\u5206\u306b\u3042\u305f\u308b\u305f\u3081\u3001\u8a08\u7b97\u5f0f\u306f\u300c\u53ce\u5165\u91d1\u984d\u00d720\uff05\uff0b44\u4e07\u5186\u300d\u3067\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\u305d\u306e\u3082\u306e\u306f\u5927\u304d\u304f\u306a\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\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f190\u4e07\u5186\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u306f610\u4e07\u5186\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\uff1a800\u4e07\u5186 \u00d7 10\uff05 \uff0b 110\u4e07\u5186 \uff1d 190\u4e07\u5186<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\uff1a800\u4e07\u5186 \uff0d 190\u4e07\u5186 \uff1d 610\u4e07\u5186<\/p>\n<p>660\u4e07\u5186\u8d85850\u4e07\u5186\u4ee5\u4e0b\u306e\u533a\u5206\u306b\u3042\u305f\u308b\u305f\u3081\u3001\u8a08\u7b97\u5f0f\u306f\u300c\u53ce\u5165\u91d1\u984d\u00d710\uff05\uff0b110\u4e07\u5186\u300d\u3067\u3059\u3002660\u4e07\u5186\u4ee5\u4e0a\u306e\u305f\u3081\u3001\u5343\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u308b\u624b\u9806\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u3053\u3067\u6c42\u3081\u305f\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u3001\u3055\u3089\u306b\u57fa\u790e\u63a7\u9664\u306a\u3069\u306e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u304c\u8ab2\u7a0e\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002\u6240\u5f97\u7a0e\u984d\u306f\u8ab2\u7a0e\u6240\u5f97\u3092\u3082\u3068\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/01.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u3051\u308b\u63a7\u9664\u306b\u306f\u3069\u3093\u306a\u3082\u306e\u304c\u3042\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u969b\u306f\u3001\u307e\u305a\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/b><\/span>\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3001\u7279\u5b9a\u306e\u652f\u51fa\u304c\u3042\u308b\u5834\u5408\u306f\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u3082\u5dee\u3057\u5f15\u3051\u307e\u3059\u3002<\/p>\n<p>\u57fa\u790e\u63a7\u9664\u3084\u914d\u5076\u8005\u63a7\u9664\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3068\u3044\u3063\u305f\u6240\u5f97\u63a7\u9664\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u3092\u6c42\u3081\u305f\u3042\u3068\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u6bb5\u968e\u3067\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"45%\">\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u3051\u308b\u63a7\u9664\u306e\u7a2e\u985e<\/th>\n<th width=\"55%\">\u5bfe\u8c61\u306b\u306a\u308b\u4eba<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u3059\u3079\u3066\u306e\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664<br \/>\n\uff08\u5b50\u3069\u3082\u30fb\u7279\u5225\u969c\u5bb3\u8005\u7b49\u3092\u6709\u3059\u308b\u8005\u7b49\uff09<\/td>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c850\u4e07\u5186\u3092\u8d85\u3048\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664<br \/>\n\uff08\u7d66\u4e0e\u3068\u516c\u7684\u5e74\u91d1\u306e\u53cc\u65b9\u3092\u6709\u3059\u308b\u8005\uff09<\/td>\n<td style=\"text-align: left;\">\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\/\" title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a>\u306e\u5408\u8a08\u304c10\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7279\u5b9a\u652f\u51fa\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u696d\u52d9\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u3092\u81ea\u5206\u3067\u8ca0\u62c5\u3057\u3001\u78ba\u5b9a\u7533\u544a\u3059\u308b\u4eba<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u3001\u7d66\u4e0e\u53ce\u5165\u306b\u5fdc\u3058\u3066\u6240\u5b9a\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u304f\u5236\u5ea6\u3067\u3001\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u3059\u3079\u3066\u306e\u4eba\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f1a\u793e\u54e1\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3001\u30d1\u30fc\u30c8\u306a\u3069\u3001\u4f01\u696d\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u5bfe\u8c61\u3067\u3059\u3002\u696d\u52d9\u3067\u4f7f\u3046\u30b9\u30fc\u30c4\u3084\u6587\u623f\u5177\u306a\u3069\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u500b\u5225\u306b\u7533\u544a\u3067\u304d\u306a\u3044\u4ee3\u308f\u308a\u306b\u3001\u5fc5\u8981\u7d4c\u8cbb\u3068\u307f\u306a\u3055\u308c\u308b\u91d1\u984d\u3092\u4e00\u5f8b\u306b\u5dee\u3057\u5f15\u3051\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u63a7\u9664\u984d\u306e\u901f\u7b97\u8868\u3084\u5e74\u5206\u3054\u3068\u306e\u9055\u3044\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/72380\/\" data-lkc-id=\"2254\" 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\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\uff1f\u6240\u5f97\u63a7\u9664\u3068\u306e\u9055\u3044\u3084\u8a08\u7b97\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">    Point\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306e\u7d4c\u8cbb\u3092\u6982\u7b97\u3067\u5dee\u3057\u5f15\u304d\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u6291\u3048\u308b\u5236\u5ea6\u3067\u3059\u3002                    \u4ee4\u548c8\u5e74\u5206\u306f\u6700\u4f4e\u4fdd\u969c\u984d\u304c74\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3002            \u6276\u990a\u306e\u7bc4\u56f2\u5185\u306e\u4e0a\u9650\u306f\u5e74\u53ce136\u4e07\u5186\u306b\u5909\u308f\u308b\u3002            \u526f\u696d\u6642\u306f\u5168\u7d66\u4e0e\u3092\u5408\u8a08\u3057\u3066\u4e00\u5ea6\u3060\u3051\u9069\u7528\u3055\u308c\u308b\u3002        \u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3067\u6b63\u3057\u304f\u7533\u544a\u3057\u3001\u63a7\u9664\u306e\u9069\u7528\u6f0f\u308c\u3092\u9632\u304e\u307e\u3057\u3087\u3046\u3002\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\u3001\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u3001\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u7d4c\u8cbb\u3092\u6982\u7b97\u3067\u5dee\u3057\u5f15\u304f\u5236\u5ea6\u306e\u3053\u3068\u3067...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\uff08\u5b50\u3069\u3082\u30fb\u7279\u5225\u969c\u5bb3\u8005\u7b49\u3092\u6709\u3059\u308b\u8005\u7b49\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c850\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\u3067\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u4eba\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u672c\u4eba\u304c\u7279\u5225\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b<\/li>\n<li>23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b<\/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\u304c\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u63a7\u9664\u984d\u306f\u6b21\u306e\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;margin-bottom: 1em;\"><strong>\uff08\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u30141,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f1,000\u4e07\u5186\u3015\uff0d850\u4e07\u5186\uff09\u00d710\uff05<\/strong><\/div>\n<p>\u4e0a\u9650\u306f15\u4e07\u5186\u3067\u30011\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u4e0a\u3052\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u53d7\u3051\u308b\u306b\u306f\u3001\u305d\u306e\u5e74\u306e\u6700\u5f8c\u306b\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u3001\u52e4\u52d9\u5148\u3078\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" 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\u3046\u5236\u9650\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u592b\u5a66\u3068\u3082\u306b\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u53cc\u65b9\u304c\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\uff08\u7d66\u4e0e\u3068\u516c\u7684\u5e74\u91d1\u306e\u53cc\u65b9\u3092\u6709\u3059\u308b\u8005\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u3068\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d\u304c\u3042\u308a\u3001\u305d\u306e\u5408\u8a08\u304c10\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u63a7\u9664\u984d\u306f\u6b21\u306e\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em;\"><strong>\uff5b\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u3014\u4e0a\u965010\u4e07\u5186\u3015\uff0b\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d\u3014\u4e0a\u965010\u4e07\u5186\u3015\uff5d\uff0d10\u4e07\u5186<\/strong><\/div>\n<p>\u3053\u306e\u63a7\u9664\u306f\u5e74\u672b\u8abf\u6574\u3067\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u7279\u5b9a\u652f\u51fa\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u696d\u52d9\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u3092\u81ea\u5206\u3067\u8ca0\u62c5\u3057\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u304b\u3089\u3055\u3089\u306b\u5dee\u3057\u5f15\u3051\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\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 class=\"summary-box__list summary-box__list\">\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\/\" 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\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1415.htm\" rel=\"noopener\" target=\"_blank\">No.1415 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u652f\u51fa\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u7279\u5b9a\u652f\u51fa\u306e\u5408\u8a08\u984d\u304c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306e2\u5206\u306e1\u3092\u8d85\u3048\u308b\u3068\u304d\u3001\u305d\u306e\u8d85\u3048\u308b\u90e8\u5206\u3092\u5dee\u3057\u5f15\u3051\u307e\u3059\u3002<\/p>\n<p>\u5e74\u53ce600\u4e07\u5186\u3067\u3042\u308c\u3070\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d164\u4e07\u5186\u306e\u534a\u5206\u306b\u3042\u305f\u308b82\u4e07\u5186\u304c\u57fa\u6e96\u3067\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u3082\u8077\u52d9\u306e\u9042\u884c\u306b\u76f4\u63a5\u5fc5\u8981\u306a\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u7d66\u4e0e\u306e\u652f\u6255\u8005\u306b\u3088\u308b\u8a3c\u660e\u304c\u5fc5\u8981\u3067\u3059\u3002\u30ad\u30e3\u30ea\u30a2\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u304c\u8a3c\u660e\u3067\u304d\u308b\u306e\u306f\u3001\u4ee4\u548c5\u5e74\u5206\u4ee5\u5f8c\u306e\u7814\u4fee\u8cbb\u307e\u305f\u306f\u8cc7\u683c\u53d6\u5f97\u8cbb\u306e\u3046\u3061\u3001\u6559\u80b2\u8a13\u7df4\u306b\u4fc2\u308b\u90e8\u5206\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u3067\u9593\u9055\u3048\u3084\u3059\u3044\u306e\u306f\u3069\u3053\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u3067\u306f\u3001\u63a7\u9664\u306e\u9069\u7528\u6761\u4ef6\u3084\u5e74\u53ce\u306e\u533a\u5206\u3067\u53d6\u308a\u9055\u3048\u304c\u8d77\u304d\u3084\u3059\u3044\u7b87\u6240\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4e8b\u524d\u306b\u6ce8\u610f\u70b9\u3092\u78ba\u304b\u3081\u3066\u304a\u3051\u3070\u3001\u8aa4\u3063\u305f\u7533\u544a\u3084\u7a0e\u984d\u306e\u305a\u308c\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e3\u3064\u306e\u6b04\u3092\u533a\u5225\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u306f\u300c\u652f\u6255\u91d1\u984d\u300d\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u300d\u300c\u6240\u5f97\u63a7\u9664\u306e\u984d\u306e\u5408\u8a08\u984d\u300d\u306e3\u3064\u3092\u533a\u5225\u3057\u3066\u8aad\u307f\u307e\u3059\u3002<\/b><\/span>\u305d\u308c\u305e\u308c\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>\u652f\u6255\u91d1\u984d<\/b>\uff1a\u7d66\u4e0e\u53ce\u5165<\/li>\n<li><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d<\/b>\uff1a\u7d66\u4e0e\u6240\u5f97<\/li>\n<li><b>\u6240\u5f97\u63a7\u9664\u306e\u984d\u306e\u5408\u8a08\u984d<\/b>\uff1a\u57fa\u790e\u63a7\u9664\u306a\u3069\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d<\/li>\n<\/ul>\n<\/div>\n<p>\u540d\u79f0\u304c\u4f3c\u3066\u3044\u308b\u305f\u3081\u6df7\u540c\u3057\u3084\u3059\u304f\u3001\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3067\u306e\u8aa4\u308a\u3092\u62db\u304d\u3084\u3059\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<p>\u63a7\u9664\u3092\u6b63\u3057\u304f\u9069\u7528\u3067\u304d\u3066\u3044\u306a\u3044\u3068\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2991\/\" title=\"\u9084\u4ed8\u91d1\">\u9084\u4ed8\u91d1<\/a>\u304c\u5c11\u306a\u304f\u306a\u3063\u305f\u308a\u3001\u3042\u3068\u304b\u3089\u8ffd\u5fb4\u3055\u308c\u305f\u308a\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u91d1\u984d\u3092\u4f7f\u3046\u524d\u306b\u3001\u3069\u306e\u6b04\u304b\u3089\u53d6\u3063\u305f\u306e\u304b\u3092\u78ba\u304b\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u975e\u8ab2\u7a0e\u624b\u5f53\u3092\u8ab2\u7a0e\u6240\u5f97\u306b\u542b\u3081\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u975e\u8ab2\u7a0e\u624b\u5f53\u3068\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u3053\u3068\u3067\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u624b\u5f53\u3067\u3059\u3002<\/b><\/span>\u901a\u52e4\u624b\u5f53\u3084\u51fa\u5f35\u65c5\u8cbb\u304c\u4ee3\u8868\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u8aa4\u3063\u3066\u8ab2\u7a0e\u6240\u5f97\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\u591a\u304f\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\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\u3067\u6307\u6458\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u975e\u8ab2\u7a0e\u624b\u5f53\u306f\u7a2e\u985e\u304c\u591a\u304f\u3001\u6761\u4ef6\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u3068\u975e\u8ab2\u7a0e\u304c\u5206\u304b\u308c\u308b\u305f\u3081\u3001\u7bc4\u56f2\u3068\u8981\u4ef6\u3092\u78ba\u304b\u3081\u3066\u304b\u3089\u51e6\u7406\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2662.htm\" rel=\"noopener\" target=\"_blank\">No.2662 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u3067\u306f\u7d66\u4e0e\u6240\u5f97\u3092\u3069\u3046\u7533\u544a\u3059\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u7d66\u4e0e\u6240\u5f97\u3084\u5404\u7a2e\u306e\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u306b\u306f\u3001\u52e4\u52d9\u5148\u3078\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/b><\/span>\u4ee4\u548c8\u5e74\u5206\u306f\u3001\u7533\u544a\u3067\u304d\u308b\u63a7\u9664\u3082\u5897\u3048\u307e\u3057\u305f\u3002<\/p>\n<h3>\u7533\u544a\u66f8\u306f4\u3064\u306e\u63a7\u9664\u3092\u517c\u306d\u305f1\u679a\u306e\u69d8\u5f0f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5206\u306e\u69d8\u5f0f\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u3067\u3059\u3002<\/b><\/span>\u3053\u306e\u69d8\u5f0f\u3067\u7533\u544a\u3059\u308b\u306e\u306f\u6b21\u306e\u63a7\u9664\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u57fa\u790e\u63a7\u9664<\/li>\n<li>\u914d\u5076\u8005\u63a7\u9664\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a><\/li>\n<li>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664<\/li>\n<li>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664<\/li>\n<\/ul>\n<\/div>\n<p>\u4ee4\u548c8\u5e7412\u67081\u65e5\u4ee5\u5f8c\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u3067\u3053\u308c\u3089\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u5e74\u306e\u6700\u5f8c\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306f\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u65b0\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\u3067\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c62\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\u304c\u3044\u308b\u5834\u5408\u306b\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2026bun_06.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u306e\u6b04\u306b\u306f\u53ce\u5165\u91d1\u984d\u3068\u6240\u5f97\u91d1\u984d\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7533\u544a\u66f8\u306e\u7d66\u4e0e\u6240\u5f97\u306e\u6b04\u306b\u306f\u3001\u53ce\u5165\u91d1\u984d\u3068\u3001\u305d\u3053\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u6642\u70b9\u3067\u306f\u53ce\u5165\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u6708\u3082\u3042\u308b\u305f\u3081\u3001\u8a18\u5165\u3059\u308b\u306e\u306f\u898b\u7a4d\u984d\u3067\u3059\u3002\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3084\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5206\u306e\u57fa\u790e\u63a7\u9664\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c489\u4e07\u5186\u4ee5\u4e0b\u306a\u3089104\u4e07\u5186\u3001489\u4e07\u5186\u8d85655\u4e07\u5186\u4ee5\u4e0b\u306a\u308967\u4e07\u5186\u3001655\u4e07\u5186\u8d852,350\u4e07\u5186\u4ee5\u4e0b\u306a\u308962\u4e07\u5186\u3067\u3059\u3002\u914d\u5076\u8005\u63a7\u9664\u306f\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c62\u4e07\u5186\u4ee5\u4e0b\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f62\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b\u304c\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a18\u5165\u65b9\u6cd5\u3084\u8a18\u8f09\u4f8b\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/81353\/\" data-lkc-id=\"2255\" 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\">\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f\u65e9\u898b\u8868\u3082\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">    Point\u5e74\u672b\u8abf\u6574\u306e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306f\u3069\u3046\u3084\u3063\u3066\u51fa\u3059\uff1f\u7d66\u4e0e\u3084\u8cde\u4e0e\u306e\u5408\u8a08\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u3001\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002                    \u4ee4\u548c8\u5e74\u5206\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u306f74\u4e07\u5186\u306b\u306a\u308b\uff08\u7d66\u4e0e\u53ce\u5165\u304c220\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff09            \u53ce\u5165\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u8a08\u7b97\u3059\u308b\uff08220\u4e07\u5186\u8d85850\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff09            850\u4e07\u5186\u8d85\u306f\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3082\u5dee\u3057\u5f15\u3051\u308b\u5834\u5408\u304c\u3042\u308b        \u6700\u4f4e\u4fdd\u969c\u984d\u306e\u5f15\u304d\u4e0a\u3052\u306f\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u53cd\u6620\u3055\u308c\u305a\u300112\u6708\u306e\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3057\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u306e\u904e\u4e0d\u8db3\u304c\u306a\u3044\u304b\u8abf\u6574\u3059\u308b\u305f\u3081\u306b\u7d66\u4e0e\u6240\u5f97...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306f\u4ee4\u548c8\u5e74\u5206\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u78ba\u304b\u3081\u3088\u3046<\/h2>\n<p><span style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/pdf\/0026005-024.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u95a2\u4fc2\uff09Q\uff06A\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Point\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306f\u3069\u3046\u3084\u3063\u3066\u8a08\u7b97\u3059\u308b\uff1f 1\u5e74\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u7d66\u4e0e\u3084\u8cde\u4e0e\u306e\u5408\u8a08\u984d\u304b\u3089\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3067\u3059\u3002 \u4ee4\u548c8\u5e74\u5206\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u306f74\u4e07\u5186\u306b\u306a\u308b\uff08\u7d66\u4e0e\u53ce\u5165220\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff09 \u53ce\u5165660\u4e07\u5186\u672a\u6e80\u306f 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