{"id":94813,"date":"2025-07-24T09:04:31","date_gmt":"2025-07-24T00:04:31","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=94813"},"modified":"2026-09-09T11:22:31","modified_gmt":"2026-09-09T02:22:31","slug":"2025%e5%b9%b4-%e4%bb%a4%e5%92%8c7%e5%b9%b4%e5%ba%a6%e3%81%ae%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%ae%e5%a4%89%e6%9b%b4%e7%82%b9%e3%81%be%e3%81%a8%e3%82%81","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/94813\/","title":{"rendered":"\u5e74\u672b\u8abf\u65742026\u5e74(\u4ee4\u548c8\u5e74)\u306e\u5909\u66f4\u70b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u4ee4\u548c8\u5e74\u306e\u5e74\u672b\u8abf\u6574\u306f\u4f55\u304c\u5909\u308f\u308b\uff1f<\/div>\n<p><span 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left;\">\u8ab2\u7a0e\u6700\u4f4e\u9650\u306e\u76ee\u5b89<br \/>\n\uff08\u7d66\u4e0e\u53ce\u5165\uff09<\/td>\n<td style=\"text-align: left;\">160\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">178\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2,350\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306e\u57fa\u790e\u63a7\u9664\u984d\u306b\u6539\u6b63\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u306e\u7de9\u548c\uff08123\u4e07\u5186\u306e\u58c1\u304b\u3089136\u4e07\u5186\u306e\u58c1\u3078\uff09<\/h3>\n<p><span style=\"background-color: 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#ffff99;\"><b>23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u3001\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u4e0a\u9650\u304c60,000\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u4ee4\u548c8\u5e74\u5206\u3068\u4ee4\u548c9\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306b\u9069\u7528\u3055\u308c\u308b\u7279\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u4f34\u3044\u3001\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u306f\u300c\u5e74\u9f6223\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u306e\u6709\u7121\u300d\u3092\u9078\u3076\u6b04\u3068\u3001\u6276\u990a\u89aa\u65cf\u306e\u60c5\u5831\u3092\u66f8\u304f\u6b04\u304c\u65b0\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f\u3082\u3001\u5f93\u6765\u306e2\u7a2e\u985e\u304b\u30893\u7a2e\u985e\u306b\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u3001\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u3001\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u5408\u8a08\u3057\u305f\u4e0a\u9650120,000\u5186\u306b\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u306a\u3069\u3067\u67a0\u3092\u4f7f\u3044\u5207\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u5f15\u304d\u4e0a\u3052\u306e\u52b9\u679c\u306f\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u5909\u66f4\u3068\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u300d\u306e\u8a18\u8f09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u69d8\u5f0f\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u5f93\u6765\u306f\u300c\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u300d\u3092\u8a18\u8f09\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\u306f\u3001\u3053\u308c\u306b\u52a0\u3048\u3066\u4e00\u5b9a\u306e\u7279\u5b9a\u89aa\u65cf\uff0819\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u3067\u5408\u8a08\u6240\u5f97100\u4e07\u5186\u4ee5\u4e0b\uff09\u3092\u542b\u3081\u305f\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u300d\u3092\u8a18\u8f09\u3059\u308b\u5f62\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u300d\u3078\u306e\u8a18\u8f09\u306b\u3088\u308a\u3001\u5404\u6708\u306e\u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u969b\u306b\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u4ed5\u7d44\u307f\u306b\u306a\u308a\u307e\u3059\uff08\u4ee4\u548c7\u5e74\u5206\u307e\u3067\u306f\u5e74\u672b\u8abf\u6574\u3067\u306e\u307f\u9069\u7528\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c100\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\u306e\u7279\u5b9a\u89aa\u65cf\u306b\u3064\u3044\u3066\u306f\u3001\u6708\u6b21\u306e\u6e90\u6cc9\u5fb4\u53ce\u3067\u306f\u8003\u616e\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u901a\u52e4\u624b\u5f53\u3068\u98df\u4e8b\u652f\u7d66\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u4e0a\u304c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u901a\u52e4\u624b\u5f53\u304b\u3089\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u81ea\u52d5\u8eca\u3084\u81ea\u8ee2\u8eca\u3067\u901a\u52e4\u3059\u308b\u4eba\u306e\u3046\u3061\u3001\u7247\u905365km\u4ee5\u4e0a\u306e\u533a\u5206\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u901a\u52e4\u8ddd\u96e2\uff08\u7247\u9053\uff09<\/th>\n<th>\u6539\u6b63\u524d<\/th>\n<th>\u6539\u6b63\u5f8c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">55km\u4ee5\u4e0a65km\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">38,700\u5186<\/td>\n<td style=\"text-align: left;\">38,700\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">65km\u4ee5\u4e0a75km\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">38,700\u5186<\/td>\n<td style=\"text-align: left;\">45,700\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">75km\u4ee5\u4e0a85km\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">38,700\u5186<\/td>\n<td style=\"text-align: left;\">52,700\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">85km\u4ee5\u4e0a95km\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">38,700\u5186<\/td>\n<td style=\"text-align: left;\">59,600\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">95km\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">38,700\u5186<\/td>\n<td style=\"text-align: left;\">66,400\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u99d0\u8eca\u5834\u3092\u5229\u7528\u3057\u3066\u305d\u306e\u6599\u91d1\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u6599\u91d1\u76f8\u5f53\u984d\uff08\u4e0a\u96505,000\u5186\uff09\u3092\u52a0\u7b97\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3082\u65b0\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3042\u308f\u305b\u3066\u3001\u98df\u4e8b\u306e\u73fe\u7269\u652f\u7d66\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u6708\u984d7,500\u5186\uff08\u6539\u6b63\u524d3,500\u5186\uff09\u3001\u6df1\u591c\u52e4\u52d9\u306e\u591c\u98df\u4ee3\u304c1\u56de650\u5186\u4ee5\u4e0b\uff08\u540c300\u5186\u4ee5\u4e0b\uff09\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\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><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026shokuji\/index.htm\" rel=\"noopener\" target=\"_blank\">\u98df\u4e8b\u306e\u73fe\u7269\u652f\u7d66\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3068\u7533\u544a\u66f8\u306e\u69d8\u5f0f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5206\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306b\u306f\u3001\u4ee4\u548c8\u5e74\u5ea6\u6539\u6b63\u306e\u5185\u5bb9\u304c\u53cd\u6620\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/b><\/span>\u6539\u6b63\u5f8c\u306e\u7a0e\u984d\u8868\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u3001\u4ee4\u548c9\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3046\u7d66\u4e0e\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5206\u306e\u6708\u6b21\u6e90\u6cc9\u5fb4\u53ce\u306f\u3001\u4ee4\u548c7\u5e74\u5ea6\u6539\u6b63\u306b\u3082\u3068\u3065\u304f\u7a0e\u984d\u8868\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002\u57fa\u790e\u63a7\u9664\u3078\u306e42\u4e07\u5186\u30fb5\u4e07\u5186\u306e\u52a0\u7b97\u3084\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e5\u4e07\u5186\u4e0a\u4e57\u305b\u3068\u3044\u3063\u305f\u7279\u4f8b\u5206\u3082\u7a0e\u984d\u8868\u306b\u306f\u7e54\u308a\u8fbc\u307e\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u3053\u308c\u3089\u306f\u3059\u3079\u3066\u4ee4\u548c8\u5e7412\u6708\u306e\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u4ee4\u548c8\u5e746\u670830\u65e5\u306b\u4ee4\u548c8\u5e74\u5206\u306e\u5404\u69d8\u5f0f\u3092\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306f\u300c\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u300d\u304b\u3089\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u300d\u3078\u6b04\u304c\u5909\u308f\u308a\u300119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u3067\u5408\u8a08\u6240\u5f97100\u4e07\u5186\u4ee5\u4e0b\u306e\u7279\u5b9a\u89aa\u65cf\u3082\u3053\u3053\u306b\u8a18\u5165\u3059\u308b\u5f62\u5f0f\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u6708\u6b21\u306e\u6e90\u6cc9\u5fb4\u53ce\u3067\u3082\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/index.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\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<h2>\u4ee4\u548c8\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8\u306f\uff1f<\/h2>\n<p>\u6708\u6b21\u306e\u6e90\u6cc9\u5fb4\u53ce\u3067\u306f\u7279\u4f8b\u304c\u53cd\u6620\u3055\u308c\u306a\u3044\u307e\u307e\u5e74\u672b\u8abf\u6574\u306b\u6301\u3061\u8d8a\u3055\u308c\u308b\u305f\u3081\u3001\u7cbe\u7b97\u6f0f\u308c\u304c\u8d77\u304d\u306a\u3044\u3088\u3046\u66f8\u985e\u306e\u78ba\u8a8d\u3092\u65e9\u3081\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u66f8\u985e\u3054\u3068\u306e\u78ba\u8a8d\u70b9\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6539\u6b63\u3092\u53cd\u6620\u3059\u308b\u304b\u305f\u3061\u3067\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u6539\u6b63\u5f8c\u306e\u65b0\u69d8\u5f0f\u3067\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u6240\u5f97\u8981\u4ef6\u306e\u898b\u76f4\u3057\uff0858\u4e07\u5186\u219262\u4e07\u5186\uff09\u306b\u3088\u308a\u3001\u65b0\u305f\u306b\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u89aa\u65cf\u304c\u3044\u308b\u5f93\u696d\u54e1\u304b\u3089\u306f\u3001\u7570\u52d5\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u300c\u7570\u52d5\u6708\u65e5\u53ca\u3073\u4e8b\u7531\u300d\u6b04\u306b\u306f\u300c\u4ee4\u548c8\u5e741\u67081\u65e5 \u6539\u6b63\u300d\u7b49\u3068\u8a18\u8f09\u3057\u3066\u3082\u3089\u3046\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u5b50\u3069\u3082\u306e\u5408\u8a08\u6240\u5f97\u304c58\u4e07\u5186\u3092\u8d85\u3048\u3066\u304a\u308a\u3001\u5f93\u6765\u306f\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u3066\u3044\u305f\u30b1\u30fc\u30b9\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h3>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6539\u6b63\u5f8c\u306e\u57fa\u790e\u63a7\u9664\u984d\u304c\u6b63\u3057\u304f\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/b><\/span>\u5408\u8a08\u6240\u5f97489\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070104\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u4f8b\u306b\u3088\u308b\u52a0\u7b97\u5206\u306f\u5e74\u672b\u8abf\u6574\u3067\u306e\u9069\u7528\u3067\u3059\u3002\u4ee4\u548c8\u5e74\u4e2d\u306e\u6708\u6b21\u6e90\u6cc9\u5fb4\u53ce\u306f\u6539\u6b63\u524d\u306e\u7a0e\u984d\u8868\u3067\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u3067\u5dee\u984d\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u52a0\u7b97\u306e\u6f0f\u308c\u304c\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u7279\u5b9a\u89aa\u65cf\u304c\u3044\u308b\u5f93\u696d\u54e1\u306b\u5f15\u304d\u7d9a\u304d\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u6b04\u3078\u306e\u8a18\u8f09\u3068\u3001\u3053\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306e\u4e21\u65b9\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u6276\u990a\u63a7\u9664\u306e\u6240\u5f97\u8981\u4ef6\u304c62\u4e07\u5186\u4ee5\u4e0b\u306b\u5e83\u304c\u308b\u305f\u3081\u3001\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u8d8562\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u6276\u990a\u63a7\u9664\uff08\u7279\u5b9a\u6276\u990a\u89aa\u65cf\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u63a7\u9664\u306e\u7a2e\u5225\u306b\u3064\u3044\u3066\u5f93\u696d\u54e1\u3078\u5468\u77e5\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306e\u6240\u5f97\u8981\u4ef6\u304c62\u4e07\u5186\u4ee5\u4e0b\u306b\u5e83\u304c\u3063\u305f\u305f\u3081\u3001\u63a7\u9664\u306e\u533a\u5206\u304c\u5909\u308f\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u6628\u5e74\u307e\u3067\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u3060\u3063\u305f\u914d\u5076\u8005\u304c\u3001\u6240\u5f97\u8981\u4ef6\u306e\u5909\u66f4\u306b\u3088\u308a\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3078\u79fb\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u3060\u3051\u306e\u5834\u5408\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e0a\u9650\u306f123\u4e07\u5186\u4ee5\u4e0b\u304b\u3089136\u4e07\u5186\u4ee5\u4e0b\u306b\u5909\u308f\u308a\u307e\u3059\u3002\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u5408\u8a08\u6240\u5f9762\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b\u304c\u5bfe\u8c61\u3067\u3059\u3002\u7533\u544a\u66f8\u306e\u8a18\u8f09\u304c\u6539\u6b63\u5f8c\u306e\u533a\u5206\u306b\u6cbf\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u3067\u306e\u7a0e\u984d\u7cbe\u7b97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e741\u6708\u304b\u308911\u6708\u306e\u6708\u6b21\u6e90\u6cc9\u5fb4\u53ce\u306f\u3001\u6539\u6b63\u524d\u306e\u7a0e\u984d\u8868\u3067\u8a08\u7b97\u3057\u305f\u7a0e\u984d\u3067\u3059\u3002<\/b><\/span>12\u6708\u306e\u5e74\u672b\u8abf\u6574\u3067\u6539\u6b63\u5f8c\u306e\u57fa\u790e\u63a7\u9664\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u53cd\u6620\u3057\u3001\u6708\u6b21\u7d2f\u8a08\u3068\u306e\u5dee\u984d\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u591a\u304f\u306e\u5f93\u696d\u54e1\u3067\u9084\u4ed8\u304c\u751f\u3058\u308b\u3068\u898b\u8fbc\u307e\u308c\u307e\u3059\u3002\u524d\u5e74\u3088\u308a\u9084\u4ed8\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u305f\u3081\u3001\u554f\u3044\u5408\u308f\u305b\u304c\u5897\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3042\u3089\u304b\u3058\u3081\u7406\u7531\u3092\u793e\u5185\u3078\u5468\u77e5\u3057\u3066\u304a\u304f\u3068\u5bfe\u5fdc\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u3082\u5909\u66f4\u304c\u3042\u308a\u307e\u3059\u3002\u4ee4\u548c8\u5e741\u6708\u4ee5\u5f8c\u306b\u652f\u6255\u3046\u516c\u7684\u5e74\u91d1\u7b49\u306b\u306f\u6539\u6b63\u5f8c\u306e\u7a0e\u984d\u8868\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3084\u3001\u6240\u5f97\u8981\u4ef6\u306e\u7de9\u548c\u3067\u65b0\u305f\u306b\u6276\u990a\u63a7\u9664\u7b49\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u53d7\u7d66\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u672c\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\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\/2981\/\" data-lkc-id=\"5\" 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\uff08\u4ee4\u548c8\u5e74\u5206\uff09\u3068\u306f\uff1f2026\u5e74\u306e\u5909\u66f4\u70b9\u30fb\u5fc5\u8981\u66f8\u985e\u30fb\u66f8\u304d\u65b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u5e74\u672b\u8abf\u6574\u3068\u306f\u4f55\u3092\u3059\u308b\u624b\u7d9a\u304d\uff1f\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u30661\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044\u306f\u624b\u7d9a\u304d\u306e\u4e3b\u4f53\u3068\u5bfe\u8c61\u63a7\u9664\u4ee4\u548c8\u5e74\u5206\u306f\u8ab2\u7a0e\u6700\u4f4e\u9650\u304c178\u4e07\u5186\u306b\u62e1\u5927\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u8981\u4ef6\u304c62\u4e07\u5186\u4ee5\u4e0b(\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u306f136\u4e07\u5186\u4ee5\u4e0b)\u306b\u7de9\u548cQ. \u4ee4\u548c8\u5e74\u5206\u3067\u5e74\u672b\u8abf\u6574\u306e\u4f55\u304c\u5909\u308f\u3063\u305f\uff1fA. \u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u62e1\u5145\u3067\u8ab2\u7a0e\u6700\u4f4e\u9650\u304c178\u4e07\u5186\u3068\u306a\u308a\u3001\u6276\u990a\u63a7\u9664\u306e\u6240\u5f97\u8981\u4ef6\u308258\u4e07\u5186\u304b\u308962\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e1\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u984d\u3092\u4f1a\u793e\u304c\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u4ee4\u548c8\u5e74\u5206\uff082026\u5e74\u5206\uff09\u306f...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5e74\u672b\u8abf\u6574\u304c\u3088\u304f\u308f\u304b\u308b\u30da\u30fc\u30b8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u4ee4\u548c9\u5e74\u4ee5\u964d\u306b\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u5909\u66f4\u306f\uff1f<\/h2>\n<p>\u4ee4\u548c8\u5e74\u5206\u306e\u5bfe\u5fdc\u3068\u4e26\u884c\u3057\u3066\u3001\u7fcc\u5e74\u4ee5\u964d\u306e\u5909\u66f4\u3082\u77e5\u3063\u3066\u304a\u304f\u3068\u6e96\u5099\u3092\u9032\u3081\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u5b9f\u52d9\u306b\u95a2\u308f\u308b\u4e3b\u306a\u4e88\u5b9a\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<h3>\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5275\u8a2d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c9\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u751f\u3058\u308b\u6240\u5f97\u304b\u3089\u3001\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e\u304c\u65b0\u8a2d\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306f\u3001\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3059\u308b\u969b\u306b\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e\uff08\u6e90\u6cc9\u5fb4\u53ce\u3059\u3079\u304d\u6240\u5f97\u7a0e\u984d\u306e1\uff05\u76f8\u5f53\u984d\uff09\u3092\u3042\u308f\u305b\u3066\u5fb4\u53ce\u3057\u307e\u3059\u3002<\/p>\n<p>\u540c\u6642\u306b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u304c2.1\uff05\u304b\u30891.1\uff05\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3001\u8ab2\u7a0e\u671f\u9593\u304c\u4ee4\u548c29\u5e7412\u670831\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002\u5408\u8a08\u306e\u4ed8\u52a0\u7a0e\u7387\u306f2.1\uff05\u306e\u307e\u307e\u5909\u308f\u3089\u306a\u3044\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u5909\u66f4\u306f\u751f\u3058\u307e\u305b\u3093\u3002\u540d\u79f0\u3068\u5185\u8a33\u304c\u5909\u308f\u308b\u70b9\u3092\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u63d0\u51fa\u65b9\u6cd5\u306e\u5909\u66f4<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c9\u5e741\u67081\u65e5\u4ee5\u5f8c\u306f\u3001\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3092\u5e02\u533a\u753a\u6751\u3078\u63d0\u51fa\u3059\u308c\u3070\u3001\u7a0e\u52d9\u7f72\u3078\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u63d0\u51fa\u304c\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u5e02\u533a\u753a\u6751\u3078\u63d0\u51fa\u3057\u305f\u6642\u70b9\u3067\u3001\u7a0e\u52d9\u7f72\u9577\u3078\u63d0\u51fa\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u904b\u7528\u304c\u59cb\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\u3092\u5225\u306b\u4f5c\u6210\u3059\u308b\u624b\u9593\u304c\u306a\u304f\u306a\u308b\u4e00\u65b9\u3001\u53d7\u7d66\u8005\u3078\u4ea4\u4ed8\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3053\u308c\u307e\u3067\u3069\u304a\u308a\u5168\u54e1\u5206\u304c\u5fc5\u8981\u3067\u3059\u3002eLTAX\u3067\u306e\u96fb\u5b50\u7684\u63d0\u51fa\u306e\u4e00\u5143\u5316\u6a5f\u80fd\u306f\u4ee4\u548c8\u5e749\u6708\u672b\u3067\u7d42\u4e86\u3059\u308b\u305f\u3081\u3001\u63d0\u51fa\u65b9\u6cd5\u3092\u5207\u308a\u66ff\u3048\u308b\u4f1a\u793e\u306f\u65e9\u3081\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/hotei\/index\/minashi.htm\" rel=\"noopener\" target=\"_blank\">\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u307f\u306a\u3057\u63d0\u51fa\u306e\u904b\u7528\u958b\u59cb\u30da\u30fc\u30b8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6628\u5e74\u30012025\u5e74\uff08\u4ee4\u548c7\u5e74\uff09\u5206\u306e\u5909\u66f4\u70b9\u306e\u632f\u308a\u8fd4\u308a<\/h2>\n<p>\u4ee4\u548c7\u5e7412\u6708\u306e\u5e74\u672b\u8abf\u6574\u306f\u3059\u3067\u306b\u5b8c\u4e86\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u4ee4\u548c8\u5e74\u5206\u306e\u5b9f\u52d9\u3092\u7406\u89e3\u3059\u308b\u3046\u3048\u3067\u524d\u5e74\u306e\u6539\u6b63\u5185\u5bb9\u3092\u62bc\u3055\u3048\u3066\u304a\u304f\u3068\u5f79\u7acb\u3061\u307e\u3059\u3002\u7279\u306b\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3084\u6276\u990a\u306e\u6240\u5f97\u8981\u4ef6\u306f\u4ee4\u548c8\u5e74\u5206\u3067\u3082\u3055\u3089\u306b\u898b\u76f4\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6628\u5e74\u3068\u306e\u9055\u3044\u3092\u610f\u8b58\u3057\u306a\u304c\u3089\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u57fa\u790e\u63a7\u9664\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u898b\u76f4\u3057<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u57fa\u790e\u63a7\u9664\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u6700\u592795\u4e07\u5186\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/b><\/span>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u308255\u4e07\u5186\u304b\u308965\u4e07\u5186\u306b\u6539\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u4ee4\u548c7\u5e74\u5206<\/th>\n<th>\u6539\u6b63\u524d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">132\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">95\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">132\u4e07\u5186\u8d85336\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">88\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">336\u4e07\u5186\u8d85489\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">68\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">489\u4e07\u5186\u8d85655\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">63\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">655\u4e07\u5186\u8d852,350\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ee4\u548c7\u5e7412\u6708\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u6539\u6b63\u5f8c\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\u30671\u5e74\u9593\u306e\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u6539\u6b63\u524d\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3068\u306e\u7cbe\u7b97\u3092\u884c\u3044\u307e\u3057\u305f\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1373\/\" data-lkc-id=\"250\" 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=\"\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u57fa\u790e\u63a7\u9664\u3068\u306f\uff1f\u6240\u5f97\u63a7\u9664\u984d\u306f\uff1f\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\uff01 | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9<\/div><div class=\"lkc-excerpt\">\u78ba\u5b9a\u7533\u544a\u3084\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u3001\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306b\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u91d1\u984d\u3092\u300c\u6240\u5f97\u63a7\u9664\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u6240\u5f97\u63a7\u9664\u306f\u5168\u90e8\u306714\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u4e2d\u3067\u3001\u7121\u6761\u4ef6\u306b\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u300c\u57fa\u790e\u63a7\u9664\u300d\u306b\u3064\u3044\u3066\u3054\u5b58\u3058\u3067\u3059\u304b\uff1f\u57fa\u790e\u63a7\u9664\u306f\u4ed6\u306e\u63a7\u9664\u306e\u3088\u3046\u306b\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u306f\u306a\u304f\u3001\u3059\u3079\u3066\u306e\u65b9\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u3068\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u63a7\u9664\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u304c\u5408\u8a08\u6240\u5f9748\u4e07\u5186\u4ee5\u4e0b\u304b\u308958\u4e07\u5186\u4ee5\u4e0b\u306b\u7de9\u548c\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u7d66\u4e0e\u53ce\u5165\u3060\u3051\u306e\u5834\u5408\u3001103\u4e07\u5186\u4ee5\u4e0b\u304b\u3089123\u4e07\u5186\u4ee5\u4e0b\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3042\u308f\u305b\u3066\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u304c\u5275\u8a2d\u3055\u308c\u307e\u3057\u305f\u300219\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u304c58\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u30663\u4e07\u5186\u304b\u3089\u6700\u592763\u4e07\u5186\u3092\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u5927\u5b66\u751f\u5e74\u4ee3\u304c\u4e3b\u306a\u5bfe\u8c61\u3067\u3059\u304c\u3001\u5b66\u751f\u3067\u3042\u308b\u3053\u3068\u306f\u6761\u4ef6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u914d\u5076\u8005\u3084\u4e8b\u696d\u5c02\u5f93\u8005\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u52e4\u52b4\u5b66\u751f\u306e\u6240\u5f97\u8981\u4ef6\u3082\u5408\u8a08\u6240\u5f9775\u4e07\u5186\u4ee5\u4e0b\u304b\u308985\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165150\u4e07\u5186\u4ee5\u4e0b\uff09\u306b\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u91d1\u984d\u306f\u4ee4\u548c8\u5e74\u5206\u3067\u3055\u3089\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5e74\u5206\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u5224\u5b9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1177.htm\" rel=\"noopener\" target=\"_blank\">No.1177 \u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>2026\u5e74\uff08\u4ee4\u548c8\u5e74\uff09\u306e\u5e74\u672b\u8abf\u6574\u306b\u5411\u3051\u3066\u6e96\u5099\u3092\u9032\u3081\u3088\u3046<\/h2>\n<p><span style=\"background-color: 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