{"id":51631,"date":"2026-01-21T18:39:23","date_gmt":"2026-01-21T09:39:23","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/tax-return\/?p=51631"},"modified":"2026-02-17T14:11:06","modified_gmt":"2026-02-17T05:11:06","slug":"do26","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/tax-return\/faq\/documentation\/do26.html","title":{"rendered":"\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f"},"content":{"rendered":"<p>\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u3068\u306f\u30012025\u5e74\uff08\u4ee4\u548c7\u5e74\uff09\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u65b0\u8a2d\u3055\u308c\u305f\u512a\u9047\u63aa\u7f6e\u3067\u3059\u3002<br \/>\n\u8a73\u7d30\u306f\u4ee5\u4e0b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<ul>\n<li><a href=\"#ttl01\">\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u3068\u306f<\/a>\n<ul>\n<li><a href=\"#ttl01-1\">\u7279\u5b9a\u89aa\u65cf\u306e\u5bfe\u8c61\u3068\u306a\u308b\u65b9<\/a><\/li>\n<li><a href=\"#ttl01-2\">\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u91d1\u984d<\/a><\/li>\n<\/ul>\n<\/li>\n<\/li>\n<li><a href=\"#ttl02\">\u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u3067\u306e\u64cd\u4f5c\u65b9\u6cd5<\/a>\n<ul>\n<li><a href=\"#ttl02-1\">\u64cd\u4f5c\u624b\u9806<\/a><\/li>\n<li><a href=\"#ttl02-2\">\u7533\u544a\u66f8\u306e\u53cd\u6620\u9805\u76ee<\/a><\/li>\n<li><a href=\"#ttl02-3\">\u60f3\u5b9a\u3069\u304a\u308a\u306e\u63a7\u9664\u984d\u304c\u53cd\u6620\u3057\u306a\u3044\u5834\u5408<\/a><\/li>\n<\/ul>\n<h2 id=\"ttl01\">\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u3068\u306f<\/h2>\n<p>\u7279\u5b9a\u89aa\u65cf\u3092\u6276\u990a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u7279\u5b9a\u89aa\u65cf\u306e\u6240\u5f97\u304c\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u3066\u3044\u3066\u3082\u3001\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"ttl01-1\">\u7279\u5b9a\u89aa\u65cf\u306e\u5bfe\u8c61\u3068\u306a\u308b\u65b9<\/h3>\n<p>\u4ee5\u4e0b\u306e\u3059\u3079\u3066\u306b\u8a72\u5f53\u3059\u308b\u65b9\u304c\u7279\u5b9a\u89aa\u65cf\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u2f63\u8a08\u3092\u4e00\u306b\u3059\u308b\u300119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u3002<\/li>\n<li>\u6276\u990a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165\u3067\u306f123\u4e07\u5186\u8d85188\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u306f\u306a\u3044\u3002<\/li>\n<li>\u7533\u544a\u8005\u306e\u914d\u5076\u8005\u30fb\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u30fb\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306f\u306a\u3044\u3002<\/li>\n<li>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3057\u306a\u3044\u3002<\/li>\n<li>\u4ed6\u306e\u7d0d\u7a0e\u8005\u306e\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\/\u6276\u990a\u63a7\u9664\u7b49\u306e\u5bfe\u8c61\u3067\u306f\u306a\u3044\u3002<\/li>\n<\/ul>\n<div class=\"box-error\">\n<strong>\uff1c\u3054\u6ce8\u610f\uff1e<\/strong><br \/>\n\u7279\u5b9a\u89aa\u65cf\u306f\u3001\u7533\u544a\u3059\u308b\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u3067\u3059\u3079\u3066\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\n<\/div>\n<h3 id=\"ttl01-2\">\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u91d1\u984d<\/h3>\n<p>\u63a7\u9664\u984d\u306f\u3001\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>58\u4e07\u5186\u8d85\u300085\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>85\u4e07\u5186\u8d85\u300090\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>90\u4e07\u5186\u8d85\u300095\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>51\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>95\u4e07\u5186\u8d85\u3000100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>41\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>100\u4e07\u5186\u8d85\u3000105\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>31\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>105\u4e07\u5186\u8d85\u3000110\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>21\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>110\u4e07\u5186\u8d85\u3000115\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>115\u4e07\u5186\u8d85\u3000120\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>120\u4e07\u5186\u8d85\u3000123\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>3\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5404\u8981\u4ef6\u306e\u8a73\u7d30\u306f\u3001\u4ee5\u4e0b\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1177.htm\" target=\"_blank\" rel=\"nofollow\" class=\"blank\">No.1177\u2003\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2 id=\"ttl02\">\u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u3067\u306e\u64cd\u4f5c\u65b9\u6cd5<\/h2>\n<h3 id=\"ttl02-1\">\u64cd\u4f5c\u624b\u9806<\/h3>\n<p>\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u306f\u3001\u6276\u990a\u89aa\u65cf\u306e\u3046\u3061\u7279\u5b9a\u89aa\u65cf\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3092\u4f8b\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u300c\u57fa\u672c\u60c5\u5831\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=basic_information\/dependent_relatives\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u5bb6\u65cf\u3084\u89aa\u65cf<\/a>\u300d\u753b\u9762\u3067\u6276\u990a\u89aa\u65cf\u306e\u60c5\u5831\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2026\/01\/2026-01-15_00h27_15.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2026\/01\/2026-01-15_00h27_15.png\" alt=\"\" \/><\/a><\/li>\n<li>\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/2024\/form_b?id=UmtvMDAxMDo6VjIzXzBfMC0yNzI2Mzg=\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u7533\u544a\u66f8<\/a>\u300d\u753b\u9762\u3067\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\u306e\u30d7\u30ec\u30d3\u30e5\u30fc\u3092\u78ba\u8a8d\u3057\u3001\u60f3\u5b9a\u3069\u304a\u308a\u306e\u4eba\u6570\u3068\u91d1\u984d\u304c\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2026\/01\/2026-01-15_14h49_23.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2026\/01\/2026-01-15_14h49_23.png\" alt=\"\" \/><\/a><\/li>\n<\/ol>\n<div class=\"box-info\">\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u306e\u300c\u4eba\u6570\u300d\u306f\u3001\u5165\u529b\u3057\u305f\u60c5\u5831\u3092\u3082\u3068\u306b\u81ea\u52d5\u3067\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002\u5bfe\u8c61\u8005\u306e\u6761\u4ef6\u306f<a href=\"#ttl01-1\">\u3053\u3061\u3089<\/a>\u306e\u9805\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u3067\u306f\u30019\u540d\u3092\u8d85\u3048\u308b\u7279\u5b9a\u89aa\u65cf\u306e\u5224\u5b9a\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u305b\u3093\u300210\u540d\u4ee5\u4e0a\u306e\u7279\u5b9a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u7b49\u306e\u5c02\u9580\u6a5f\u95a2\u3078\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"ttl02-2\">\u7533\u544a\u66f8\u306e\u53cd\u6620\u9805\u76ee<\/h3>\n<p>\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u3067\u5165\u529b\u3057\u305f\u5185\u5bb9\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\u306e\u4ee5\u4e0b\u306e\u7b87\u6240\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"50%\">\u53cd\u6620\u7b87\u6240<\/th>\n<th width=\"50%\">\u753b\u50cf<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868<br \/>\n(24)\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664<sup>\u203b1<\/sup><sup>\u203b2<\/sup>\n<\/td>\n<td><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2026\/01\/2026-01-15_00h54_24.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2026\/01\/2026-01-15_00h54_24.png\" alt=\"\" \/><\/a><\/td>\n<tr>\n<td>\n\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e8c\u8868<br \/>\n\u914d\u5076\u8005\u3084\u89aa\u65cf\u306b\u95a2\u3059\u308b\u4e8b\u9805(20)\uff5e(24)\u3001(35)\u3001(40)\u306e\u7279\u89aa\u6b04<sup>\u203b3<\/sup>\n<\/td>\n<td><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2026\/01\/2026-01-15_00h58_09.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2026\/01\/2026-01-15_00h58_09.png\" alt=\"\" \/><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><small>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81,\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r07\/01.pdf\" target=\"_blank\" rel=\"nofollow\" class=\"blank\">\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\u3010\u4ee4\u548c7\u5e74\u5206\u7528\u3011<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210\uff08\u4ee5\u4e0b\u540c\u3058)\uff082026\u5e741\u670814\u65e5\uff09<\/small><\/p>\n<p><small>\u203b1 \u56fd\u5916\u5c45\u4f4f\u306e\u7279\u5b9a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u533a\u5206\u300d\u306b\u300c1\u300d\u307e\u305f\u306f\u300c2\u300d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002\u8a73\u7d30\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/03\/order3\/3-3_19.htm\" target=\"_blank\" rel=\"nofollow\" class=\"blank\">\u3053\u3061\u3089<\/a>\u306e\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/small><br \/>\n<small>\u203b2 \u300c\u4eba\u6570\u300d\u306b\u306f\u3001\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4eba\u6570\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/small><br \/>\n<small>\u203b3 \u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u300c\u7279\u89aa\u300d\u306b\u63a7\u9664\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002\u7279\u5b9a\u89aa\u65cf\u6b04\u306e\u8981\u4ef6\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/03\/order3\/3-3_27.htm\" target=\"_blank\" rel=\"nofollow\" class=\"blank\">\u3053\u3061\u3089<\/a>\u306e\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/small><\/p>\n<h3 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