{"id":1319,"date":"2015-01-09T11:47:39","date_gmt":"2015-01-09T02:47:39","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=1319"},"modified":"2026-02-16T18:37:38","modified_gmt":"2026-02-16T09:37:38","slug":"how-to-calculate","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1319\/","title":{"rendered":"\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u89e3\u8aac\uff01\u63a7\u9664\u3084\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u307e\u3067\u7406\u89e3\u3057\u3088\u3046"},"content":{"rendered":"

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<\/div>

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\"\"<\/div>
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<\/div><\/div><\/a><\/div><\/div>\n

\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664<\/h4>\n

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\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/h4>\n

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\"\"<\/div>
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<\/div><\/div><\/a><\/div><\/div>\n

\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/h4>\n

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\u5be1\u5a66\u3001\u3072\u3068\u308a\u89aa\u63a7\u9664<\/h4>\n

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\"\"<\/div>
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\u52e4\u52b4\u5b66\u751f\u3001\u969c\u5bb3\u8005\u63a7\u9664<\/h4>\n

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\"\"<\/div>
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<\/div><\/div><\/a><\/div><\/div>\n

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\"\"<\/div>
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<\/div><\/div><\/a><\/div><\/div>\n

\u53c2\u8003\uff1a
\nNo.1191 \u914d\u5076\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a>
\nNo.1195 \u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n

\u6276\u990a\u63a7\u9664<\/h4>\n

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\"\"<\/div>
\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div>
\u6276\u990a\u63a7\u9664\u3068\u306f\uff1f\u914d\u5076\u8005\u63a7\u9664\u3068\u306e\u9055\u3044\u3001\u5e74\u53ce\u306e\u58c1\u3001\u63a7\u9664\u91d1\u984d\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div>
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<\/div><\/div><\/a><\/div><\/div>\n

\u57fa\u790e\u63a7\u9664<\/h4>\n

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\"\"<\/div>
\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div>
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<\/div><\/div><\/a><\/div><\/div>\n

\u96d1\u640d\u63a7\u9664<\/h4>\n

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\"\"<\/div>
\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div>
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<\/div><\/div><\/a><\/div><\/div>\n

\u533b\u7642\u8cbb\u63a7\u9664<\/h4>\n

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\"\"<\/div>
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<\/div><\/div><\/a><\/div><\/div>\n

\u5bc4\u9644\u91d1\u63a7\u9664<\/h4>\n

\u3075\u308b\u3055\u3068\u7d0d\u7a0e<\/a>\u3084\u8a8d\u5b9aNPO\u6cd5\u4eba\u3078\u306e\u5bc4\u9644\u91d1\u3092\u3057\u305f\u306e\u3067\u3042\u308c\u3070\u3001\u5bc4\u9644\u91d1\u63a7\u9664<\/a>\u3068\u3057\u3066\u7533\u544a\u3067\u304d\u307e\u3059\u3002<\/p>\n

\"\"<\/div>
\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div>
\u78ba\u5b9a\u7533\u544a\u3067\u5bc4\u9644\u91d1\u63a7\u9664\u3092\u53d7\u3051\u308b\u65b9\u6cd5\u306f\uff1f\u66f8\u304d\u65b9\u3084\u5bfe\u8c61\u306e\u5bc4\u9644\u91d1\u3082\u89e3\u8aac<\/div>
\u5bc4\u9644\u91d1\u63a7\u9664\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u8ab2\u7a0e\u6240\u5f97\u984d\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u3084\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3001e-Tax\u3092\u7528\u3044\u305f\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u3001\u6b63\u3057\u304f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u306e\u4e00\u3064\u3067\u3042\u308b\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u5bc4\u9644\u5148\u306e\u81ea\u6cbb\u4f53\u304c5\u56e3\u4f53\u4ee5\u4e0b\u3067\u3001\u304b\u3064\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u7d66\u4e0e\u6240\u5f97\u8005\u7b49\u306e\u5834\u5408\u3001\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u5236\u5ea6\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u5236\u5ea6\u3084\u6cd5\u4eba\u306b\u304a\u3051\u308b\u5bc4\u9644\u91d1\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\uff08\u640d\u91d1\u7b97\u5165\u306e\u30e1\u30ea\u30c3\u30c8\uff09\u306b\u3064\u3044\u3066\u3082\u7d39\u4ecb\u3059\u308b\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u5bc4\u9644\u91d1...<\/div><\/div>
<\/div><\/div><\/a><\/div><\/div>\n

\u7a0e\u984d\u306e\u8a08\u7b97<\/h2>\n

\u7a0e\u984d\u306e\u8a08\u7b97\u3067\u306f\u3001\u6240\u5f97\u91d1\u984d\u7b49\u306e\u5408\u8a08\u304b\u3089\u6240\u5f97\u63a7\u9664<\/a>\u306e\u5408\u8a08\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u30d9\u30fc\u30b9\u306b\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u984d\u3092\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u56f3\u306e\u8d64\u67a0\u2463\u3067\u3042\u308b\u300c\u7a0e\u91d1\u306e\u8a08\u7b97\u300d\u306e\u9805\u76ee\u3092\u5165\u529b\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

31\u6b04\u306e\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n

\uff0831\u6b04\uff09\u306e\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u306f\u3001\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d12\u6b04\u300d\u304b\u3089\u300c\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u5408\u8a08\u91d1\u984d\uff0830\u6b04\uff09\u300d\u3092\u5f15\u3044\u305f\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u300c\u53c8\u306f\u7b2c\u4e09\u8868\u300d\u3068\u306f\u3001\u5206\u96e2\u8ab2\u7a0e<\/a>\u306e\u6240\u5f97\u3084\u5c71\u6797\u6240\u5f97\u3001\u9000\u8077\u6240\u5f97<\/a>\u304c\u3042\u308b\u5834\u5408\u306b\u4f7f\u7528\u3059\u308b\u5206\u96e2\u8ab2\u7a0e\u7528\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u3053\u3068\u3092\u547c\u3073\u307e\u3059\u3002<\/p>\n

32\u6b04\u306e31\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n

\uff0832\u6b04\uff09\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\uff0831\u6b04\uff09\u306e\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u3092\u3001\u7a0e\u984d\u306e\u8a08\u7b97\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3088\u308a3,866,430\u5186\u3092\u5c0e\u304d\u307e\u3059\u3002
\n16,371,000\u5186\u00d70.33\uff0d1,536,000\uff1d3,866,430\u5186<\/p>\n

33\u6b04\u306e\u5177\u4f53\u4f8b<\/h3>\n

\uff0833\u6b04\uff09\u306f\u3001\u4e8b\u696d\u53ce\u5165\u304c\u3042\u308b\u9752\u8272\u7533\u544a\u8005\u304c\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c10\u6761\u304b\u3089\u7b2c10\u6761\u306e6\u306b\u898f\u5b9a\u3059\u308b\u7a0e\u984d\u63a7\u9664<\/a>\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3067\u3059\u3002\u4e3b\u306b\u8a66\u9a13\u7814\u7a76\u306b\u95a2\u3059\u308b\u7279\u5225\u63a7\u9664\u3068\u306a\u308a\u3001\u8a66\u9a13\u7814\u7a76\u3092\u884c\u3046\u305f\u3081\u306b\u8981\u3057\u305f\u4eba\u4ef6\u8cbb\u3084\u539f\u6750\u6599\u8cbb<\/a>\u3001\u5916\u90e8\u59d4\u8a17\u8cbb\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\uff0833\u6b04\uff09\u306e\u5de6\u306b\u3042\u308b\u7a7a\u6b04\u306b\u6295\u8cc7\u7a0e\u984d\u7b49\u3068\u8a18\u5165\u3057\u3001\u533a\u5206\u306b\u306f1\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u7d0d\u7a0e\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n

\u305d\u308c\u3067\u306f\u5b9f\u969b\u306b\u7d0d\u3081\u308b\u7a0e\u91d1\u306e\u984d\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n

\n1. \u3053\u308c\u307e\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\uff0831\u6b04\uff09\u3092\u5143\u306b\u3001\u305d\u308c\u306b\u5bfe\u3059\u308b\u7a0e\u984d\uff0832\u6b04\uff09\u3092\u6c42\u3081\u307e\u3057\u305f\u3002
\n16,371,000\u5186\u00d70.33\uff0d1,536,000\uff1d3,866,430\u5186<\/p>\n

2. \uff0832\u6b04\uff09\u306e\u7a0e\u984d\u304b\u3089\uff0833\u6b04\uff09\u301c\uff0841\u6b04\uff09\u306e\u9805\u76ee\u3092\u3059\u3079\u3066\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u3092\uff0842\u6b04\uff09\u3068\u3057\u307e\u3059\u3002
\n3,866,430\u5186\uff0d25,000\u5186\uff0d88,200\u5186\uff1d3,753,230\u5186<\/p>\n

3. \uff0842\u6b04\uff09\u304b\u3089\u707d\u5bb3\u6e1b\u514d\u984d\uff0843\u6b04\uff09\u304c\u3042\u308c\u3070\u5dee\u3057\u5f15\u304d\u3001\uff0844\u6b04\uff09\u3068\u3057\u307e\u3059\u3002<\/p>\n

4. \uff0844\u6b04\uff09\u306e\u518d\u5dee\u5f15\u6240\u5f97\u7a0e\u984d\u306b2.1%\u3092\u639b\u3051\u305f\u3082\u306e\u3092\uff0845\u6b04\uff09\u306e\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u984d\u3068\u3057\u3066\u8a18\u5165\u3057\u307e\u3059\u3002
\n3,753,230\u5186\u00d70.021\uff1d78,817\u5186\uff08\u5c0f\u6570\u70b9\u4ee5\u4e0b\u306f\u5207\u308a\u6368\u3066\uff09<\/p>\n

5. \uff0846\u6b04\uff09\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u984d\u306f\uff0844\u6b04\uff09\uff0b\uff0845\u6b04\uff09\u3067\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

3,753,230\u5186\uff0b78,817\u5186\uff1d3,832,047\u5186<\/p>\n

6. \uff0849\u6b04\uff09\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u3001\u3042\u306a\u305f\u304c\u7d66\u4e0e\u6240\u5f97<\/a>\u306a\u3069\u3067\u65e2\u306b\u7d0d\u3081\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u8907\u6570\u3042\u308c\u3070\u5408\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u3053\u3067\u306f518,022\u5186\u3060\u3063\u305f\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n

7. \uff0846\u6b04\uff09\u306e3,832,047\u5186\u304b\u3089\uff0849\u6b04\uff09\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u3092\uff0850\u6b04\uff09\u306b\u8a18\u5165\u3057\u307e\u3059\u3002
\n3,832,047\u5186\uff0d518,022\u5186\uff1d3,314,025\u5186\u22523,314,000\u5186\uff08100\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09<\/p>\n

8. \uff0850\u6b04\uff09\u306e\u91d1\u984d\u304b\u3089\uff0851\u6b04\uff09\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u30d7\u30e9\u30b9\u306e\u91d1\u984d\u3067\u3042\u308c\u3070\uff0852\u6b04\uff09\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u30de\u30a4\u30ca\u30b9\u306e\u91d1\u984d\u3067\u3042\u308c\u3070\uff0853\u6b04\uff09\u306b\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n

\u53c2\u8003\uff1a\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u7b49\uff08\u4ee4\u548c\uff17\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n

\u5ef6\u7d0d\u306e\u5c4a\u3051\u51fa<\/h2>\n

\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u652f\u6255\u3046\u7a0e\u91d1\u306e\u534a\u5206\u306f2\u304b\u6708\u534a\u7a0b\u5ea6\u3001\u5148\u5ef6\u3070\u3057\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span>\u3069\u3046\u3057\u3066\u3082\u5168\u984d\u652f\u6255\u3046\u3053\u3068\u304c\u53b3\u3057\u3044\u5834\u5408\u306b\u306f\u3001\u56f3\u306e\u8d64\u67a05\u306b\u3042\u305f\u308b\u300c\u5ef6\u7d0d\u306e\u5c4a\u3051\u51fa\u300d\u306b\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u5ef6\u7d0d\u306e\u5c4a\u3051\u51fa\u3092\u66f8\u304f\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408<\/h3>\n

\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u969b\u3001\u4e00\u62ec\u3067\u652f\u6255\u3046\u3053\u3068\u304c\u539f\u5247\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u4e8b\u60c5\u306b\u3088\u308a\u7d0d\u4ed8\u3067\u304d\u306a\u3044\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u7a0e\u91d1\u306e\u5ef6\u7d0d\u3068\u3044\u3046\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u5206\u5272\u6255\u3044\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u984d\u306e\u534a\u5206\u4ee5\u4e0a\u3092\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u308c\u3070\u3001\u6b8b\u984d\u306e\u7d0d\u4ed8\u3092\u305d\u306e\u5e745\u670831\u65e5\u307e\u3067\u5ef6\u9577\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n

\u5ef6\u7d0d\u3059\u308b\u305f\u3081\u306e\u7279\u5225\u306a\u7533\u8acb\u66f8\u3084\u7533\u8fbc\u66f8\u306f\u4e0d\u8981\u3067\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3059\u308c\u3070\u81ea\u52d5\u3067\u5ef6\u7d0d\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u5ef6\u7d0d\u306e\u5c4a\u51fa\u306b\u95a2\u3059\u308b\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n

1. \u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u308b\u91d1\u984d\u3068\u3057\u3066\u3001\u672c\u6765\u306e\u7d0d\u4ed8\u91d1\u984d\u3067\u3042\u308b\uff0852\u6b04\uff09\u306e3,314,000\u5186\u306e1\/2\u4ee5\u4e0a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

2. 3,314,000\u5186\u306e1\/2\u306f1,657,000\u5186\u3067\u3059\u3002\u3064\u307e\u308a1,657,000\u5186\u4ee5\u4e0a\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u5ef6\u7d0d\u306e\u5fc5\u9808\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u6761\u4ef6\u306b\u5408\u3063\u305f\u3082\u306e\u306b\u3059\u308b\u305f\u3081\u3001\u3053\u3053\u3067\u306f1,657,000\u5186\u3092\u7d0d\u3081\u308b\u3068\u4eee\u5b9a\u3057\u3066\u3001\uff0865\u6b04\uff09\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u3053\u308c\u30923\u670815\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n

3. \u6b8b\u984d\u306e1,657,000\u5186\u306f\uff0866\u6b04\uff09\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u3053\u308c\u30925\u670831\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n

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