{"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":"2025-12-15T12:01:39","modified_gmt":"2025-12-15T03:01:39","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\u65742025\u5e74(\u4ee4\u548c7\u5e74)\u306e\u5909\u66f4\u70b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/src\/images\/icon_file_pdf.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/47937\/?provider=pa_basic&provider_info=cv.94813.part.pdfdl-box\" target=\"_blank\" rel=\"noopener\"\n                data-impression-and-click-trigger\n                class=\"pdf-dl-box-button advads-button-primary\"\n                aria-label=\"\u8a18\u4e8b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30da\u30fc\u30b8\u3078\u79fb\u52d5\">\u8a18\u4e8b\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\n            <\/a>\n        <\/div>\n    <\/div>\n<p>2025\u5e74\uff08\u4ee4\u548c7\u5e74\u5ea6\uff09\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3067\u306f\u3001\u6240\u5f97\u7a0e\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u65b0\u305f\u306b\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u306e\u5275\u8a2d\u3068\u3044\u3063\u305f\u5927\u304d\u306a\u5909\u66f4\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u306b\u95a2\u3059\u308b\u300c103\u4e07\u5186\u306e\u58c1\u300d\u304c\u300c123\u4e07\u5186\u306e\u58c1\u300d\u3078\u5b9f\u8cea\u7684\u306b\u5909\u66f4\u3055\u308c\u300119\u6b73\uff5e22\u6b73\u306e\u5b50\u3092\u6301\u3064\u89aa\u306b\u5bfe\u3059\u308b\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b\u306a\u3069\u3001\u591a\u304f\u306e\u5f93\u696d\u54e1\u3084\u305d\u306e\u6276\u990a\u5bb6\u65cf\u306e\u50cd\u304d\u65b9\u306b\u3082\u5f71\u97ff\u304c\u51fa\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u6539\u6b63\u306f\u3001\u7269\u4fa1\u4e0a\u6607\u3078\u306e\u5bfe\u5fdc\u3084\u52b4\u50cd\u529b\u4e0d\u8db3\u306e\u89e3\u6d88\u3092\u76ee\u7684\u3068\u3057\u3066\u304a\u308a\u3001\u7279\u306b\u4f4e\u30fb\u4e2d\u6240\u5f97\u8005\u5c64\u306e\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u30012025\u5e74\uff08\u4ee4\u548c7\u5e74\u5ea6\uff09\u306e\u5e74\u672b\u8abf\u6574\u3067\u62bc\u3055\u3048\u308b\u3079\u304d\u5909\u66f4\u70b9\u3068\u62c5\u5f53\u8005\u304c\u6ce8\u610f\u3059\u3079\u304d\u66f8\u304d\u65b9\u3084\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>2025\u5e74(\u4ee4\u548c7\u5e74\u5ea6)\u306e\u5e74\u672b\u8abf\u6574\u306e\u5909\u66f4\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>2025\u5e74\uff08\u4ee4\u548c7\u5e74\uff09\u5206\u306e\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u6539\u6b63\u306f\u3001\u4ee4\u548c7\u5e7412\u67081\u65e5\uff082025\u5e74\uff09\u306b\u65bd\u884c\u3055\u308c\u3001\u4ee4\u548c7\u5e74\u5206\uff082025\u5e74\u5206\uff09\u306e\u6240\u5f97\u7a0e\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee4\u548c7\u5e7412\u6708\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u3092\u542b\u3080\u3001\u4ee4\u548c7\u5e7412\u6708\u4ee5\u5f8c\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u306e\u4e8b\u52d9\u624b\u7d9a\u304d\u306b\u5909\u66f4\u304c\u751f\u3058\u307e\u3059\uff08\u4ee4\u548c7\u5e7411\u6708\u307e\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u306f\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\uff09\u3002<\/p>\n<p>\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u4e3b\u306a\u6539\u6b63\u70b9\u306f\u4ee5\u4e0b\u306e4\u3064\u3067\u3059\u3002<\/p>\n<h3>\u2460 \u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\uff08\u6700\u592795\u4e07\u5186\u3078\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u306b\u5fdc\u3058\u3066\u57fa\u790e\u63a7\u9664\u984d\u304c\u6539\u6b63\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u7279\u306b\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d132\u4e07\u5186\u4ee5\u4e0b\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u306e\u307f\u306e\u5834\u5408200\u4e073,999\u5186\u4ee5\u4e0b\uff09\u306e\u65b9\u306e\u57fa\u790e\u63a7\u9664\u984d\u306f\u3001\u5f93\u6765\u306e48\u4e07\u5186\u304b\u308995\u4e07\u5186\u3078\u3068\u5927\u5e45\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u4ee4\u548c7\u5e7412\u6708\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u3001\u6539\u6b63\u5f8c\u306e\u57fa\u790e\u63a7\u9664\u984d\u306b\u57fa\u3065\u3044\u30661\u5e74\u9593\u306e\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u6539\u6b63\u524d\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3068\u306e\u7cbe\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u6539\u6b63\u5f8c\u306e\u57fa\u790e\u63a7\u9664\u984d\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\uff09<\/th>\n<th>\u6539\u6b63\u5f8c\u306e\u57fa\u790e\u63a7\u9664\u984d<\/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<br \/>\n\uff08200\u4e073,999\u5186\u4ee5\u4e0b\uff09<\/td>\n<td>95\u4e07\u5186<\/td>\n<td>48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">132\u4e07\u5186\u8d85336\u4e07\u5186\u4ee5\u4e0b<br \/>\n\uff08200\u4e073,999\u5186\u8d85475\u4e071,999\u5186\u4ee5\u4e0b\uff09<\/td>\n<td>88\u4e07\u5186<\/td>\n<td>48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">336\u4e07\u5186\u8d85489\u4e07\u5186\u4ee5\u4e0b<br \/>\n\uff08475\u4e071,999\u5186\u8d85665\u4e075,556\u5186\u4ee5\u4e0b\uff09<\/td>\n<td>68\u4e07\u5186<\/td>\n<td>48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">489\u4e07\u5186\u8d85655\u4e07\u5186\u4ee5\u4e0b<br \/>\n\uff08665\u4e07\u51865,556\u5186\u8d85850\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td>63\u4e07\u5186<\/td>\n<td>48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">655\u4e07\u5186\u8d852,350\u4e07\u5186\u4ee5\u4e0b<br \/>\n\uff08850\u4e07\u5186\u8d852,545\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td>58\u4e07\u5186<\/td>\n<td>48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,350\u4e07\u5186\u8d85<\/td>\n<td>\u5909\u66f4\u306a\u3057<\/td>\n<td>\u5909\u66f4\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u2461 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u898b\u76f4\u3057\uff08\u6700\u4f4e65\u4e07\u5186\u3078\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u304c\u3001\u5f93\u6765\u306e55\u4e07\u5186\u304b\u308965\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\uff08\u7d66\u4e0e\u53ce\u5165190\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff09\u3002<\/b><\/span>\u7d66\u4e0e\u53ce\u5165\u304c190\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306b\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4ee4\u548c7\u5e7412\u6708\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u6539\u6b63\u5f8c\u306e\u300c\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\u300d\u306b\u57fa\u3065\u3044\u30661\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\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/114.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/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>\u2462 \u6276\u990a\u89aa\u65cf\u306a\u3069\u306e\u6240\u5f97\u8981\u4ef6\u306e\u6539\u6b63\uff08103\u4e07\u5186\u306e\u58c1\u304b\u3089123\u4e07\u5186\u306e\u58c1\u3078\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3053\u3068\u306b\u5408\u308f\u305b\u3066\u3001\u3044\u308f\u3086\u308b\u300c103\u4e07\u5186\u306e\u58c1\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u305f\u3001\u6276\u990a\u63a7\u9664\u306a\u3069\u306e\u5bfe\u8c61\u3068\u306a\u308b\u89aa\u65cf\uff08\u914d\u5076\u8005\u3084\u5b50\u3069\u3082\uff09\u3092\u5224\u5b9a\u3059\u308b\u305f\u3081\u306e\u6240\u5f97\u8981\u4ef6\u3082\u898b\u76f4\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<h4>\u6276\u990a\u89aa\u65cf\u3001\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u3001\u3072\u3068\u308a\u89aa\u306e\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5b50<\/h4>\n<p>\u6240\u5f97\u8981\u4ef6\u304c\u300c\u5408\u8a08\u6240\u5f9748\u4e07\u5186\u4ee5\u4e0b\u300d\u304b\u3089\u300c<strong>\u5408\u8a08\u6240\u5f9758\u4e07\u5186\u4ee5\u4e0b\u300d<\/strong>\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u3001\u3053\u308c\u307e\u3067\u306e\u300c103\u4e07\u5186\u4ee5\u4e0b\u300d\u304b\u3089<strong>\u300c123\u4e07\u5186\u4ee5\u4e0b\u300d<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002\uff08\u7d66\u4e0e\u6240\u5f97\u63a7\u966465\u4e07\u5186\uff0b\u57fa\u790e\u63a7\u966458\u4e07\u5186\uff09<\/p>\n<h4>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005<\/h4>\n<p>\u6240\u5f97\u8981\u4ef6\u304c\u300c\u5408\u8a08\u6240\u5f9748\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b\u300d\u304b\u3089<strong>\u300c\u5408\u8a08\u6240\u5f9758\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b\u300d<\/strong>\u306b\u5909\u66f4\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4>\u52e4\u52b4\u5b66\u751f<\/h4>\n<p>\u6240\u5f97\u8981\u4ef6\u304c\u300c\u5408\u8a08\u6240\u5f9775\u4e07\u5186\u4ee5\u4e0b\u300d\u304b\u3089<strong>\u300c\u5408\u8a08\u6240\u5f9785\u4e07\u5186\u4ee5\u4e0b\u300d<\/strong>\uff08\u7d66\u4e0e\u53ce\u5165150\u4e07\u5186\u4ee5\u4e0b\uff09\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u3053\u308c\u307e\u3067\u6240\u5f97\u8981\u4ef6\u3092\u8d85\u3048\u3066\u3044\u305f\u305f\u3081\u6276\u990a\u5bfe\u8c61\u5916\u3060\u3063\u305f\u5bb6\u65cf\u304c\u3001\u65b0\u305f\u306b\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c7\u5e7412\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3046\u7d66\u4e0e\u304b\u3089\u3053\u306e\u6539\u6b63\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u65b0\u305f\u306b\u6276\u990a\u63a7\u9664\u7b49\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u89aa\u65cf\u7b49\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" target=\"_blank\" rel=\"noopener\">A2-1\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u2463 \u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u65b0\u8a2d\uff0819\u6b73\u301c23\u6b73\u672a\u6e80\u306e\u6276\u990a\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u304c\u65b0\u3057\u304f\u5275\u8a2d\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u7d0d\u7a0e\u8005\uff08\u5c45\u4f4f\u8005\uff09\u306b\u5e74\u9f6219\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\uff08\u7279\u5b9a\u89aa\u65cf\uff09\u304c\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u7d0d\u7a0e\u8005\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u304b\u3089\u3001\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u4e00\u5b9a\u984d\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\u4e00\u65b9\u3067\u3001\u914d\u5076\u8005\u3084\u4e8b\u696d\u5c02\u5f93\u8005\uff08\u9752\u8272\u30fb\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\uff09\u306f\u7279\u5b9a\u89aa\u65cf\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u3001<strong>3\u4e07\u5186\u304b\u3089\u6700\u592763\u4e07\u5186<\/strong>\u307e\u3067\u6bb5\u968e\u7684\u306b\u63a7\u9664\u984d\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff08\u7d66\u4e0e\u53ce\u5165\uff09<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff08\u7d66\u4e0e\u53ce\u5165\uff09<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">58\u4e07\u5186\u8d8585\u4e07\u5186\u4ee5\u4e0b\uff08123\u4e07\u5186\u8d85150\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td>63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">85\u4e07\u5186\u8d8590\u4e07\u5186\u4ee5\u4e0b\uff08150\u4e07\u5186\u8d85155\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td>61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">90\u4e07\u5186\u8d8595\u4e07\u5186\u4ee5\u4e0b\uff08155\u4e07\u5186\u8d85160\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td>51\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">95\u4e07\u5186\u8d85100\u4e07\u5186\u4ee5\u4e0b\uff08160\u4e07\u5186\u8d85165\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td>41\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100\u4e07\u5186\u8d85105\u4e07\u5186\u4ee5\u4e0b\uff08165\u4e07\u5186\u8d85170\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td>31\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">105\u4e07\u5186\u8d85110\u4e07\u5186\u4ee5\u4e0b\uff08170\u4e07\u5186\u8d85175\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td>21\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">110\u4e07\u5186\u8d85115\u4e07\u5186\u4ee5\u4e0b\uff08175\u4e07\u5186\u8d85180\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td>11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">115\u4e07\u5186\u8d85120\u4e07\u5186\u4ee5\u4e0b\uff08180\u4e07\u5186\u8d85185\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td>6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">120\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\uff08185\u4e07\u5186\u8d85188\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td>3\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8868\u4e2d\u306e\uff08\u7d66\u4e0e\u53ce\u5165\uff09\u306f\u3001\u4ed6\u306b\u6240\u5f97\u304c\u306a\u3044\u5834\u5408\u306e\u76ee\u5b89\u3067\u3059\u3002\u4ee4\u548c7\u5e74\uff082025\u5e74\uff09\u5206\u304b\u3089\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u984d\u304c65\u4e07\u5186\uff08\u7d66\u4e0e\u53ce\u5165190\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff09\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u305f\u3081\u3001\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d + 65\u4e07\u5186\u300d\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u7d66\u4e0e\u53ce\u5165\u304b\u3089\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1177.htm\" target=\"_blank\" rel=\"noopener\">No.1177\u2003\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<br \/>\n<\/a>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/205.pdf\" target=\"_blank\" rel=\"noopener\">\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\uff08\u4ee4\u548c7\u5e74\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_73.htm\" target=\"_blank\" rel=\"noopener\">A2-4\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u3001\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u53ca\u3073\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u5404\u66f8\u985e\u306e\u5909\u66f4\u70b9\u3068\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>2025\u5e74\uff08\u4ee4\u548c7\u5e74\uff0912\u6708\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u306e\u5b9f\u52d9\u3067\u306f\u3001\u7279\u306b\u7533\u544a\u66f8\u306e\u78ba\u8a8d\u3068\u8a08\u7b97\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u5404\u66f8\u985e\u306e\u5909\u66f4\u70b9\u3068\u3001\u62c5\u5f53\u8005\u304c\u78ba\u8a8d\u3059\u3079\u304d\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\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>\u6240\u5f97\u8981\u4ef6\u306e\u6539\u6b63\uff0848\u4e07\u5186\u219258\u4e07\u5186\uff09\u306b\u3088\u308a\u3001\u65b0\u305f\u306b\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u89aa\u65cf\uff08\u3053\u308c\u307e\u3067\u30d1\u30fc\u30c8\u53ce\u5165\u304c110\u4e07\u5186\u3042\u3063\u305f\u914d\u5076\u8005\u306a\u3069\uff09\u304c\u3044\u308b\u5f93\u696d\u54e1\u304b\u3089\u306f\u3001\u7533\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7533\u544a\u66f8\u81ea\u4f53\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8a72\u5f53\u3059\u308b\u5f93\u696d\u54e1\u306b\u306f\u3001\u300c\u4ee4\u548c7\u5e74\u5206 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\u6539\u6b63\u300d\u306a\u3069\u3068\u8a18\u8f09\u3057\u3066\u3082\u3089\u3046\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u7533\u544a\u66f8\u306f\u539f\u5247\u3068\u3057\u3066\u4ee4\u548c7\u5e7412\u67081\u65e5\u4ee5\u964d\u3001\u6700\u521d\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u6642\u307e\u3067\u306b\u63d0\u51fa\u304c\u3042\u308c\u3070\u3001\u305d\u306e\u7533\u544a\u306b\u57fa\u3065\u3044\u3066\u5e74\u672b\u8abf\u6574\u3092\u884c\u3048\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" target=\"_blank\" rel=\"noopener\">A2-1\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u7b49\u7533\u544a\u66f8\u300d\u300c\u6240\u5f97\u91d1\u984d<a href=\"https:\/\/biz.moneyforward.com\/words\/174\/\" data-internallinksmanager029f6b8e52c=\"392\" title=\"\u8abf\u6574\u63a7\u9664\">\u8abf\u6574\u63a7\u9664<\/a>\u7533\u544a\u66f8\u300d\u3068<strong>\u4e00\u679a\u306e\u517c\u7528\u69d8\u5f0f<\/strong>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u63d0\u51fa\u671f\u9650\u306f\u3001\u305d\u306e\u5e74\u6700\u5f8c\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_73.htm\" target=\"_blank\" rel=\"noopener\">A2-4\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u3001\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u53ca\u3073\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u304b\u3089\u63d0\u51fa\u3055\u308c\u305f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u3001\u305d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u305f\u6539\u6b63\u5f8c\u306e\u57fa\u790e\u63a7\u9664\u984d\uff08\u4f8b\uff1a\u5408\u8a08\u6240\u5f97132\u4e07\u5186\u4ee5\u4e0b\u306795\u4e07\u5186\uff09\u304c\u6b63\u3057\u304f\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><\/span><\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u306b\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u300c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u78ba\u8a8d\u3082\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u6539\u6b63\u5f8c\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\uff08\u6700\u4f4e65\u4e07\u5186\uff09\u3067\u8a08\u7b97\u3057\u305f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u57fa\u3065\u304d\u3001\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u984d\u304c\u6b63\u3057\u304f\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_73.htm\" target=\"_blank\" rel=\"noopener\">A2-4\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u3001\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u53ca\u3073\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u3068\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u5909\u66f4\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7533\u544a\u66f8\u306e\u78ba\u8a8d\u304c\u7d42\u308f\u3063\u305f\u5f8c\u306e\u3001\u5b9f\u969b\u306e\u8a08\u7b97\u4e8b\u52d9\u306b\u304a\u3044\u3066\u3082\u5909\u66f4\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u5e74\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u3092\u884c\u3046\u969b\u306f\u3001\u307e\u305a\u6539\u6b63\u5f8c\u306e\u300c\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\u300d\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3042\u308f\u305b\u3066\u3001\u5f93\u696d\u54e1\u304b\u3089\u63d0\u51fa\u3055\u308c\u305f\u7533\u544a\u66f8\u306b\u57fa\u3065\u304d\u3001\u6539\u6b63\u5f8c\u306e\u57fa\u790e\u63a7\u9664\u984d\u3084\u3001\u8a72\u5f53\u304c\u3042\u308b\u5834\u5408\u306f\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u91d1\u984d\u3082\u53cd\u6620\u3055\u305b\u3066\u3001\u6700\u7d42\u7684\u306a<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2690\/\" data-internallinksmanager029f6b8e52c=\"552\" title=\"\u5e74\u7a0e\u984d\">\u5e74\u7a0e\u984d<\/a>\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u53d6\u308a\u6271\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u4ee4\u548c6\u5e749\u6708\u304b\u3089\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u300d\u306b\u306f\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u8a08\u7b97\u6b04\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/b><\/span>\u3053\u306e\u305f\u3081\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u304c\u3042\u308b\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u4f59\u767d\u90e8\u5206\u3092\u7528\u3044\u308b\u306a\u3069\u3001\u5225\u9014\u8a08\u7b97\u30fb\u7ba1\u7406\u3059\u308b\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u69d8\u5f0f\u5909\u66f4<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u7d66\u4e0e\u6240\u5f97\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u300d\u306e\u69d8\u5f0f\u3082\u6539\u6b63\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u63a7\u9664\u984d\u306a\u3069\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u6539\u6b63\u5f8c\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u4ee4\u548c7\u5e74\u4e2d\u306b\u652f\u6255\u3046\u7d66\u4e0e\u306e\u3046\u3061\u3001\u6700\u5f8c\u306e\u652f\u6255\u65e5\u304c\u4ee4\u548c7\u5e7412\u67081\u65e5\u4ee5\u5f8c\u3067\u3042\u308b\u3082\u306e\u304b\u3089\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm\" target=\"_blank\" rel=\"noopener\">A2-2\u3000\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u4f5c\u6210\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\uff08\u53c2\u8003\uff09\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u304a\u3051\u308b\u7559\u610f\u70b9<\/h3>\n<p><span style=\"background-color: 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data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a><\/strong>\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u300112\u6708\u306e\u7cbe\u7b97\u6642\u306b\u7528\u3044\u3089\u308c\u308b\u57fa\u790e\u7684\u63a7\u9664\u984d\u306f\u3001\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d\u306b\u304b\u304b\u308f\u3089\u305a\u4e00\u5f8b\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u53d7\u7d66\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u3055\u3089\u306b\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/12\/\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306e\u30dd\u30a4\u30f3\u30c8.png\" alt=\"\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\" width=\"512\" height=\"112\" class=\"aligncenter size-full wp-image-107586\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/12\/\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306e\u30dd\u30a4\u30f3\u30c8.png 512w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/12\/\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306e\u30dd\u30a4\u30f3\u30c8-300x66.png 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>2025\u5e74\uff08\u4ee4\u548c7\u5e74\uff09\u5206\u304b\u3089\u65b0\u3057\u304f\u52a0\u308f\u308b\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u66f8\u304d\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u63a7\u9664\u306f\u3001\u5f93\u6765\u306e\u300c\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u306a\u3069\u3068\u4e00\u679a\u306e\u517c\u7528\u69d8\u5f0f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u3053\u306e\u7533\u544a\u66f8\u306e\u8a72\u5f53\u7b87\u6240\u306b\u8a18\u8f09\u3057\u3001\u7d66\u4e0e\u306e\u652f\u6255\u8005\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u2460 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title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/a>\uff09\u3001\u3042\u306a\u305f\u3068\u306e\u7d9a\u67c4\u3001\u751f\u5e74\u6708\u65e5<\/strong>\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<li>\u7279\u5b9a\u89aa\u65cf\u304c\u6d77\u5916\u306b\u4f4f\u3093\u3067\u3044\u308b\u306a\u3069<strong>\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5834\u5408<\/strong>\u306f\u3001\u300c\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u7279\u5b9a\u89aa\u65cf\u300d\u306e\u6b04\u306b\u25cb\u5370\u3092\u4ed8\u3051\u307e\u3059\u3002\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408\u306f\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u4e8b\u5b9f\u300d\u6b04\u306b\u3001\u305d\u306e\u5e74\u306b\u9001\u91d1\u3057\u305f\u91d1\u984d\u306e\u5408\u8a08\u984d\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u300c\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u300d\u3084\u300c\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u300d\u306e\u63d0\u51fa\u307e\u305f\u306f\u63d0\u793a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h4>\u2461 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