{"id":24076,"date":"2016-08-23T10:23:37","date_gmt":"2016-08-23T01:23:37","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=24076"},"modified":"2026-01-13T10:31:35","modified_gmt":"2026-01-13T01:31:35","slug":"taxable-income-2","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/","title":{"rendered":"\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\uff1f\u7a0e\u91d1\u306b\u5dee\u304c\u51fa\u308b\u7406\u7531\u3084\u8a08\u7b97\u65b9\u6cd5\u3001\u6240\u5f97\u63a7\u9664\u30fb\u7a0e\u984d\u63a7\u9664\u3001\u975e\u8ab2\u7a0e\u6240\u5f97\u307e\u3068\u3081"},"content":{"rendered":"<p>\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\u3001\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u91d1\u984d\u3067\u3059\u3002\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u540c\u3058\u5e74\u53ce\u3067\u3082\u7a0e\u91d1\u306b\u5dee\u304c\u51fa\u308b\u7406\u7531\u304c\u7406\u89e3\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u6240\u5f97\u7a0e\u304c\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u3001\u9806\u3092\u8ffd\u3063\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u306a\u304a\u3001\u7a0e\u6cd5\u306f\u6bce\u5e74\u306e\u3088\u3046\u306b\u5909\u66f4\u304c\u3042\u308a\u307e\u3059\u304b\u3089\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\uff1f<\/h2>\n<p>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3092\u3059\u308b\u4e0a\u3067\u300c\u8ab2\u7a0e\u6240\u5f97\u300d\u3092\u8a8d\u8b58\u3059\u308b\u306e\u306f\u3068\u3066\u3082\u5927\u5207\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\u3001\u6b63\u5f0f\u306b\u306f\u300c\u8ab2\u7a0e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/b><\/span>\u3044\u304f\u3064\u304b\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u300c\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d\u300d\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u300c\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u8ab2\u7a0e\u6240\u5f97\u300d\u3068\u7565\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u3067\u306f\u30011\u5e74\u9593\u306b\u751f\u3058\u305f\u53ce\u5165\u304b\u3089\u6240\u5f97\u3054\u3068\u306b\u5dee\u3057\u5f15\u304b\u308c\u308b\u91d1\u984d\u3092\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u3092\u300c\u6240\u5f97\u91d1\u984d\u300d\u3068\u8a00\u3044\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4f1a\u793e\u54e1\u3067\u3042\u308c\u3070\u30011\u5e74\u5206\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u304b\u3089\u300c<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>\u984d\u300d\u3092\u5dee\u3057\u5f15\u304d\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u3067\u3042\u308c\u3070\u5fc5\u8981\u7d4c\u8cbb\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u3066\u6240\u5f97\u91d1\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u305d\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u300c\u6240\u5f97\u63a7\u9664\u300d\u3068\u547c\u3070\u308c\u308b\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u300c\u8ab2\u7a0e\u6240\u5f97\u300d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u6240\u5f97\u91d1\u984d<\/th>\n<td style=\"text-align: left;\">1\u5e74\u5206\u306e\u53ce\u5165\u91d1\u984d \uff0d \u53ce\u5165\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u91d1\u984d<\/td>\n<\/tr>\n<tr>\n<th>\u8ab2\u7a0e\u6240\u5f97<\/th>\n<td style=\"text-align: left;\">\u6240\u5f97\u91d1\u984d \uff0d \u6240\u5f97\u63a7\u9664\u984d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u8ab2\u7a0e\u6240\u5f97\u30fb\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u4f8b\u3092\u6319\u3052\u3066\u3001\u53ce\u5165\u304b\u3089\u8ab2\u7a0e\u6240\u5f97\u3001\u305d\u3057\u3066\u6240\u5f97\u7a0e\u984d\u307e\u3067\u306e\u8a08\u7b97\u306e\u6d41\u308c\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<span style=\"background-color: #ffff99;\"><b>\u4f8b\u3068\u3057\u3066\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u8ab2\u7a0e\u6240\u5f97\u3001\u6240\u5f97\u7a0e\u984d\u306e\u6c42\u3081\u65b9\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">\u4f8b<\/span>\u500b\u4eba\u4e8b\u696d\u4e3b\uff08\u7c21\u4fbf\u5316\u306e\u305f\u3081<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u3068\u3057\u307e\u3059\uff09<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>1\u5e74\u9593\u306e\u53ce\u5165\uff08\u58f2\u4e0a\u9ad8\uff09<\/strong>\uff1a800\u4e07\u5186\u30011\u5e74\u9593\u306e\u5fc5\u8981\u7d4c\u8cbb\u3000450\u4e07\u5186<\/li>\n<li><strong>\u6240\u5f97\u63a7\u9664\u5408\u8a08\u984d<\/strong>\uff1a100\u4e07\u5186\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\u984d\u30005\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<h3>\u2460\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\uff08\u53ce\u5165 &#8211; \u5fc5\u8981\u7d4c\u8cbb\uff09<\/h3>\n<p>\u6240\u5f97\u91d1\u984d \uff1d 800\u4e07\u5186 \uff0d 450\u4e07\u5186 \uff1d 350\u4e07\u5186<\/p>\n<h3>\u2461\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\uff08\u6240\u5f97 &#8211; \u6240\u5f97\u63a7\u9664\uff09<\/h3>\n<p>\u8ab2\u7a0e\u6240\u5f97 \uff1d 350\u4e07\u5186 \uff0d 100\u4e07\u5186 \uff1d 250\u4e07\u5186<\/p>\n<h3>\u2462\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\uff08\u8ab2\u7a0e\u6240\u5f97 \u00d7 \u6240\u5f97\u7a0e\u7387\uff09<\/h3>\n<p>\u6240\u5f97\u7a0e\u7387\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308a\u3001\u3053\u306e\u5f0f\u306b\u3042\u3066\u306f\u3081\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u8868\u4e2d\u304b\u3089\u7a0e\u7387\u306f10\uff05\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1,000\u5186 \u304b\u3089 1,949,000\u5186\u307e\u3067<\/td>\n<td>5\uff05<\/td>\n<td>0\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,950,000\u5186 \u304b\u3089 3,299,000\u5186\u307e\u3067<\/td>\n<td>10\uff05<\/td>\n<td>97,500\u5186<\/td>\n<\/tr>\n<tr>\n<td>3,300,000\u5186 \u304b\u3089 6,949,000\u5186\u307e\u3067<\/td>\n<td>20\uff05<\/td>\n<td>427,500\u5186<\/td>\n<\/tr>\n<tr>\n<td>6,950,000\u5186 \u304b\u3089 8,999,000\u5186\u307e\u3067<\/td>\n<td>23\uff05<\/td>\n<td>636,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" target=\"_blank\" rel=\"noopener\">No.2260 \u6240\u5f97\u7a0e\u306e\u7a0e\u7387\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c\u6240\u5f97\u7a0e\u306e\u901f\u7b97\u8868\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\uff08\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\uff09\u6240\u5f97\u7a0e\u984d \uff1d 250\u4e07\u5186 \u00d7 10\uff05 \uff0d 97,500\u5186 \uff1d 152,500\u5186<\/p>\n<h3>\u2463\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046<\/h3>\n<p>\u4e0a\u8a18\u3067\u8a08\u7b97\u3057\u305f\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u984d\u304b\u3089\u3001\u7a0e\u984d\u63a7\u9664\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u984d \uff1d 152,500\u5186 \uff0d 50,000\u5186 \uff1d 102,500\u5186<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u6bb5\u968e\u7684\u306b\u8a08\u7b97\u3057\u3066\u3001\u57fa\u6e96\u3068\u306a\u308b\u6240\u5f97\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<h2>\u6240\u5f97\u306e\u7a2e\u985e<\/h2>\n<p>\u6240\u5f97\u7a0e\u3067\u306f\u305d\u308c\u305e\u308c\u306e\u6240\u5f97\u306e\u6027\u683c\u306b\u3088\u3063\u3066\u3001\u6240\u5f97\u3092\u6b21\u306e10\u7a2e\u985e\u306b\u533a\u5206\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f10\u7a2e\u985e\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u7c21\u5358\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>1. \u5229\u5b50\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9810\u8caf\u91d1\u3084\u516c\u793e\u50b5\u306e\u5229\u5b50\u3001\u5408\u540c\u904b\u7528\u4fe1\u8a17\u30fb\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u30fb\u516c\u52df\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u5206\u914d\u306b\u4fc2\u308b\u6240\u5f97\u306e\u3053\u3068\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3055\u308c\u308b\u524d\u306e\u5229\u5b50\u7b49\u306e\u53ce\u5165\u984d\u304c\u3001\u5229\u5b50\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1310.htm\" target=\"_blank\" rel=\"noopener\">No.1310 \u5229\u606f\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d(\u5229\u5b50\u6240\u5f97)\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>2. \u914d\u5f53\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u682a\u4e3b\u304c\u6cd5\u4eba\u304b\u3089\u53d7\u3051\u308b\u914d\u5f53\u91d1\u306a\u3069\u306e\u6240\u5f97\u306e\u3053\u3068\u3002<\/b><\/span><\/p>\n<p>\u682a\u5f0f\u306a\u3069\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45337\/\" data-internallinksmanager029f6b8e52c=\"454\" title=\"\u501f\u5165\u91d1\">\u501f\u5165\u91d1<\/a>\u306e\u5229\u5b50\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u524d\u306e\u914d\u5f53\u91d1\u7b49\u304b\u3089\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1330.htm\" target=\"_blank\" rel=\"noopener\">No.1330 \u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d(\u914d\u5f53\u6240\u5f97)\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>3. \u4e0d\u52d5\u7523\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u4e0d\u52d5\u7523\u306e\u8cb8\u4ed8\u3051\u3001\u501f\u5730\u6a29\u306a\u3069\u306e\u6a29\u5229\u306e\u8cb8\u4ed8\u3051\u3001\u8239\u8236\u3084\u822a\u7a7a\u6a5f\u306e\u8cb8\u4ed8\u3051\u306a\u3069\u306b\u3088\u308b\u6240\u5f97\u306e\u3053\u3068\u3002<\/b><\/span><\/p>\n<p>\u7dcf\u53ce\u5165\u91d1\u984d\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u3066\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1370.htm\" target=\"_blank\" rel=\"noopener\">No.1370 \u4e0d\u52d5\u7523\u53ce\u5165\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d(\u4e0d\u52d5\u7523\u6240\u5f97)\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>4. \u4e8b\u696d\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8fb2\u6f01\u696d\u3001\u88fd\u9020\u696d\u3001\u5378\u58f2\u696d\u3001\u5c0f\u58f2\u696d\u3001\u30b5\u30fc\u30d3\u30b9\u696d\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u3092\u55b6\u3080\u500b\u4eba\u306e\u305d\u306e\u4e8b\u696d\u304b\u3089\u751f\u305a\u308b\u6240\u5f97\u306e\u3053\u3068\u3002<\/b><\/span><\/p>\n<p>\u7dcf\u53ce\u5165\u91d1\u984d\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u7b49\u3092\u5dee\u3057\u5f15\u3044\u3066<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1350.htm\" target=\"_blank\" rel=\"noopener\">No.1350 \u4e8b\u696d\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u3057\u304f\u307f(\u4e8b\u696d\u6240\u5f97)\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>5. \u7d66\u4e0e\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52e4\u52d9\u5148\u304b\u3089\u53d7\u3051\u53d6\u308b\u7d66\u6599\u3001\u8cc3\u91d1\u3001\u8cde\u4e0e\u306a\u3069\u306e\u6240\u5f97\u306e\u3053\u3068\u3002<\/b><\/span><\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u524d\u306e\u53ce\u5165\u91d1\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u7d66\u4e0e\u6240\u5f97\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1400.htm\" target=\"_blank\" rel=\"noopener\">No.1400 \u7d66\u4e0e\u6240\u5f97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3068\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u53ce\u5165\u306b\u3088\u3063\u3066\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d<\/th>\n<th>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"text-align: left;\">1,900,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">650,000\u5186<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"text-align: left;\">1,900,001\u5186\u304b\u30893,600,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d730\uff05+80,000\u5186<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"text-align: left;\">3,600,001\u5186\u304b\u30896,600,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d720\uff05+440,000\u5186<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"text-align: left;\">6,600,001\u5186\u304b\u30898,500,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d710\uff05+1,100,000\u5186<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"text-align: left;\">8,500,001\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">1,950,000\u5186\uff08\u4e0a\u9650\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" target=\"_blank\" rel=\"noopener\">No.1410 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>6. \u9000\u8077\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u306b\u4f34\u3063\u3066\u3001\u52e4\u52d9\u5148\u304b\u3089\u53d7\u3051\u308b\u9000\u8077\u624b\u5f53\u306a\u3069\u306e\u6240\u5f97\u306e\u3053\u3068\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u5236\u5ea6\u306a\u3069\u306b\u3088\u308b\u9000\u8077\u6642\u306e\u4e00\u6642\u91d1\u3001\u4f01\u696d\u578b\u5e74\u91d1\u898f\u7d04\u3084\u500b\u4eba\u578b\u5e74\u91d1\u898f\u7d04\u306b\u57fa\u3065\u304d\u8001\u9f62\u7d66\u4ed8\u91d1\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u4e00\u6642\u91d1\u306a\u3069\u3082<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3095\/\" data-internallinksmanager029f6b8e52c=\"542\" title=\"\u9000\u8077\u6240\u5f97\">\u9000\u8077\u6240\u5f97<\/a>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u524d\u306e\u53ce\u5165\u304b\u3089\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b1\/2\u3092\u4e57\u3058\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1420.htm\" target=\"_blank\" rel=\"noopener\">No.1420 \u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d(\u9000\u8077\u6240\u5f97)\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>7. \u5c71\u6797\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5c71\u6797\u3092\u4f10\u63a1\u3057\u3066\u58f2\u5374\u3057\u305f\u308a\u3001\u7acb\u6728\u306e\u307e\u307e\u3067\u58f2\u5374\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u6240\u5f97\u306e\u3053\u3068\u3002<\/b><\/span><\/p>\n<p>\u5c71\u6797\u306e\u53d6\u5f97\u304b\u30895\u5e74\u4ee5\u5185\u306b\u58f2\u5374\u3057\u305f\u6642\u306f\u3001\u5c71\u6797\u6240\u5f97\u3067\u306f\u306a\u304f\u4e8b\u696d\u6240\u5f97\u53c8\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2736\/\" data-internallinksmanager029f6b8e52c=\"529\" title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1480.htm\" target=\"_blank\" rel=\"noopener\">No.1480 \u5c71\u6797\u6240\u5f97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>8. \u8b72\u6e21\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u306e\u3053\u3068\u3002<\/b><\/span><\/p>\n<p>\u571f\u5730\u3001\u5efa\u7269\u3001\u682a\u5f0f\u7b49\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u3067\u3001\u3082\u3068\u3082\u3068\u8ca9\u58f2\u3092\u76ee\u7684\u3068\u3057\u306a\u3044\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u6642\u306b\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48141\/\" data-internallinksmanager029f6b8e52c=\"577\" title=\"\u8b72\u6e21\u6240\u5f97\">\u8b72\u6e21\u6240\u5f97<\/a>\u3068\u306a\u308a\u307e\u3059\u3002\u7dcf\u53ce\u5165\u304b\u3089\u8b72\u6e21\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u304d\u3001\u3055\u3089\u306b\u7279\u5225\u63a7\u9664\u984d\u304c\u3042\u308c\u3070\u5dee\u3057\u5f15\u3044\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1440.htm\" target=\"_blank\" rel=\"noopener\">No.1440 \u8b72\u6e21\u6240\u5f97(\u571f\u5730\u3084\u5efa\u7269\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d)\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>9. \u4e00\u6642\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u55b6\u5229\u76ee\u7684\u3067\u7d99\u7d9a\u7684\u306a\u53d6\u5f15\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u3053\u3068\u3002<\/b><\/span><\/p>\n<p>\u61f8\u8cde\u91d1\u3084\u798f\u5f15\u306e\u8cde\u91d1\u3001\u7af6\u99ac\u306a\u3069\u306e\u6255\u623b\u91d1\u3001\u751f\u547d\u4fdd\u967a\u7b49\u306e\u6e80\u671f\u8fd4\u623b\u91d1\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u7dcf\u53ce\u5165\u304b\u3089\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306e\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u304d\u3001\u3055\u3089\u306b\u7279\u5225\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1490.htm\" target=\"_blank\" rel=\"noopener\">No.1490 \u4e00\u6642\u6240\u5f97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>10. \u96d1\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0a\u8a189\u7a2e\u985e\u306e\u6240\u5f97\u533a\u5206\u306b\u3042\u3066\u306f\u307e\u3089\u306a\u3044\u6240\u5f97\u306e\u3053\u3068\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u516c\u7684\u5e74\u91d1\u7b49\u3001\u55b6\u696d\u7528\u3067\u306a\u3044\u8cb8\u4ed8\u91d1\u306e\u5229\u5b50\u3001\u526f\u696d\u306b\u3088\u308b\u6240\u5f97\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1500.htm\" target=\"_blank\" rel=\"noopener\">No.1500 \u96d1\u6240\u5f97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6240\u5f97\u63a7\u9664\u306e\u7a2e\u985e<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306e\u6240\u5f97\u63a7\u9664\u3068\u306f\u3001\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u91d1\u984d\u3067\u3042\u308a\u3001\u73fe\u884c\u3067\u306f15\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u305d\u308c\u305e\u308c\u306e\u6240\u5f97\u63a7\u9664\u306e\u6301\u3064\u610f\u5473\u3054\u3068\u306b\u30015\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5206\u3051\u3066\u5927\u307e\u304b\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"20%\">\u6240\u5f97\u63a7\u9664<\/th>\n<th>\u63a7\u9664\u3055\u308c\u308b\u7406\u7531\u7b49<\/th>\n<th width=\"30%\">\u63a7\u9664\u984d\u306e\u4f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a><\/td>\n<td style=\"text-align: left;\" rowspan=\"4\">\u4eba\u7684\u63a7\u9664\uff08\u500b\u4eba\u306e\u5b9f\u60c5\u306b\u5fdc\u3058\u305f\u7a0e\u91d1\u8ca0\u62c5\u3068\u306a\u308b\u305f\u3081\u306e\u63a7\u9664\uff09\u3067\u3042\u308a\u3001\u672c\u4eba\u53ca\u3073\u305d\u306e\u5bb6\u65cf\u306e\u6700\u4f4e\u9650\u5ea6\u306e\u751f\u6d3b\u7dad\u6301\u306e\u305f\u3081\u3068\u3055\u308c\u308b\u63a7\u9664<\/td>\n<td>0\u5186\uff5e95\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a><\/td>\n<td>0\u5186\uff5e48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"64\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a><\/td>\n<td>0\u5186\uff5e38\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a><\/td>\n<td>38\u4e07\u5186\uff5e63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/words\/1121\/\" data-internallinksmanager029f6b8e52c=\"209\" title=\"\u969c\u5bb3\u8005\u63a7\u9664\">\u969c\u5bb3\u8005\u63a7\u9664<\/a><\/td>\n<td style=\"text-align: left;\" rowspan=\"4\">\u751f\u6d3b\u4e0a\u8ffd\u52a0\u7684\u7d4c\u8cbb\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u3044\u3046\u8003\u616e\u306b\u57fa\u3065\u304f\u63a7\u9664<\/td>\n<td>27\u4e07\u5186\uff5e75\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50299\/\" data-internallinksmanager029f6b8e52c=\"326\" title=\"\u5be1\u5a66\u63a7\u9664\">\u5be1\u5a66\u63a7\u9664<\/a><\/td>\n<td>27\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u3072\u3068\u308a\u89aa\u63a7\u9664<\/td>\n<td>35\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41370\/\" data-internallinksmanager029f6b8e52c=\"92\" title=\"\u52e4\u52b4\u5b66\u751f\u63a7\u9664\">\u52e4\u52b4\u5b66\u751f\u63a7\u9664<\/a><\/td>\n<td>27\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1353\/\" data-internallinksmanager029f6b8e52c=\"359\" title=\"\u96d1\u640d\u63a7\u9664\">\u96d1\u640d\u63a7\u9664<\/a><\/td>\n<td style=\"text-align: left;\" rowspan=\"2\">\u4e00\u5b9a\u4ee5\u4e0a\u306e\u640d\u5931\u3001\u533b\u7642\u8cbb\u306f\u7d0d\u7a0e\u8005\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3046\u80fd\u529b\uff08\u62c5\u7a0e\u529b\uff09\u3092\u5f31\u3081\u308b\u3068\u3044\u3046\u8003\u616e\u306b\u57fa\u3065\u304f\u63a7\u9664<\/td>\n<td>\u4e00\u5b9a\u984d<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/46\/\" data-internallinksmanager029f6b8e52c=\"140\" title=\"\u533b\u7642\u8cbb\u63a7\u9664\">\u533b\u7642\u8cbb\u63a7\u9664<\/a><\/td>\n<td>\u6700\u9ad8200\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" data-internallinksmanager029f6b8e52c=\"44\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/td>\n<td style=\"text-align: left;\" rowspan=\"4\">\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u52a0\u5165\u7fa9\u52d9\u306e\u3042\u308b\u3082\u306e\u3084\u591a\u304f\u306e\u4eba\u304c\u52a0\u5165\u3059\u308b\u4fdd\u967a\u6599\u7b49\u306e\u652f\u6255\u3044\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u62c5\u7a0e\u529b\u3092\u5f31\u3081\u308b\u305f\u3081\u3068\u3044\u3046\u8003\u616e\u306b\u57fa\u3065\u304f\u63a7\u9664<\/td>\n<td>\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u984d<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/55826\/\" data-internallinksmanager029f6b8e52c=\"46\" title=\"\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08<\/a>\u7b49\u639b\u91d1\u63a7\u9664<\/td>\n<td>\u652f\u6255\u3063\u305f\u639b\u91d1\u7b49\u306e\u984d<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1086\/\" data-internallinksmanager029f6b8e52c=\"45\" title=\"\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/td>\n<td>\u6700\u9ad812\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52305\/\" data-internallinksmanager029f6b8e52c=\"58\" title=\"\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\">\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/td>\n<td>\u6700\u9ad85\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/55350\/\" data-internallinksmanager029f6b8e52c=\"158\" title=\"\u5bc4\u9644\u91d1\u63a7\u9664\">\u5bc4\u9644\u91d1\u63a7\u9664<\/a><\/td>\n<td style=\"text-align: left;\">\u516c\u76ca\u7684\u306a\u4e8b\u696d\u3078\u306e\u5bc4\u9644\u5968\u52b1\u306e\u305f\u3081\u306e\u63a7\u9664<\/td>\n<td>\u5bc4\u9644\u91d1\u5408\u8a08 \uff0d 2,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1100.htm\" target=\"_blank\" rel=\"noopener\">No.1100 \u6240\u5f97\u63a7\u9664\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7a0e\u984d\u63a7\u9664\u306e\u7a2e\u985e<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306e\u7a0e\u984d\u63a7\u9664\u3068\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u7a0e\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u6240\u5f97\u7a0e\u984d\u304b\u3089\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u63a7\u9664\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/b><\/span>\u7a0e\u984d\u63a7\u9664\u306b\u306f\u591a\u304f\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u306f4\u3064\u306b\u3064\u3044\u3066\u6982\u8981\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7a0e\u984d\u63a7\u9664<\/th>\n<th>\u63a7\u9664\u306e\u7279\u5fb4<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2317\/\" data-internallinksmanager029f6b8e52c=\"418\" title=\"\u914d\u5f53\u63a7\u9664\">\u914d\u5f53\u63a7\u9664<\/a><\/td>\n<td><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53025\/\" data-internallinksmanager029f6b8e52c=\"357\" title=\"\u7dcf\u5408\u8ab2\u7a0e\">\u7dcf\u5408\u8ab2\u7a0e<\/a>\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2317\/\" data-internallinksmanager029f6b8e52c=\"405\" title=\"\u914d\u5f53\u6240\u5f97\">\u914d\u5f53\u6240\u5f97<\/a>\u304c\u3042\u308b\u6642\u3001\u914d\u5f53\u6240\u5f97\u306e\u4e00\u5b9a\u5272\u5408\u3092\u63a7\u9664<\/td>\n<\/tr>\n<tr>\n<td>\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/td>\n<td>\u65e5\u672c\u3068\u5916\u56fd\u306e\u4e8c\u91cd\u8ab2\u7a0e\u3092\u9632\u3050\u305f\u3081\u306e\u63a7\u9664<\/td>\n<\/tr>\n<tr>\n<td>\u5bc4\u9644\u91d1\u7279\u5225\u63a7\u9664<\/td>\n<td>\u4e00\u5b9a\u306e\u5bc4\u9644\u91d1\u3067\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u306a\u3044\u5834\u5408\u306b\u9069\u7528\u3059\u308b\u63a7\u9664<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2481\/\" data-internallinksmanager029f6b8e52c=\"532\" title=\"\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/a>\u203b<\/td>\n<td>\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u306e\u305f\u3081\u306e\u4e00\u5b9a\u306e\u30ed\u30fc\u30f3\u304c\u3042\u308b\u5834\u5408\u306e\u63a7\u9664<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-internallinksmanager029f6b8e52c=\"578\" title=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/a>\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1200.htm\" target=\"_blank\" rel=\"noopener\">No.1200 \u7a0e\u984d\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8ab2\u7a0e\u6240\u5f97\u3068\u975e\u8ab2\u7a0e\u6240\u5f97\u306e\u9055\u3044<\/h2>\n<p>\u6240\u5f97\u7a0e\u306b\u304a\u3044\u3066\u306f\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u6240\u5f97\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u3088\u304f\u8033\u306b\u3059\u308b\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u975e\u8ab2\u7a0e\u4e16\u5e2f\u300d\u306b\u3064\u3044\u3066\u3082\u57fa\u672c\u7684\u306a\u3053\u3068\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u975e\u8ab2\u7a0e\u6240\u5f97\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306b\u304a\u3044\u3066\u3001\u793e\u4f1a\u653f\u7b56\u306a\u3069\u306e\u898b\u5730\u304b\u3089\u6240\u5f97\u7a0e\u3092\u8ab2\u3055\u306a\u3044\u6240\u5f97\u304c\u3042\u308a\u3001\u305d\u308c\u3089\u3092\u300c\u975e\u8ab2\u7a0e\u6240\u5f97\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/b><\/span>\u975e\u8ab2\u7a0e\u6240\u5f97\u306e\u4f8b\u3068\u3057\u3066\u306f\u3001\u907a\u65cf\u306e\u53d7\u3051\u53d6\u308b\u5e74\u91d1\u3001\u751f\u6d3b\u306b\u5fc5\u8981\u306a\u52d5\u7523\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u3001\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u3067\u9078\u624b\u306b\u4ea4\u4ed8\u3055\u308c\u308b\u91d1\u54c1\u3001\u640d\u5bb3\u8ce0\u511f\u91d1\u306a\u3069\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u3002<\/p>\n<p>\u975e\u8ab2\u7a0e\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u975e\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u306f\u539f\u5247\u3068\u3057\u3066\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2011.htm\" target=\"_blank\" rel=\"noopener\">No.2011 \u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u3068\u975e\u8ab2\u7a0e\u6240\u5f97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4f4f\u6c11\u7a0e\u306e\u975e\u8ab2\u7a0e\u4e16\u5e2f\u3068\u306f<\/h3>\n<p>\u4f4f\u6c11\u7a0e\u306e\u975e\u8ab2\u7a0e\u3068\u306f\u3001\u4f4f\u6c11\u7a0e\u306b\u304a\u3044\u3066\u524d\u5e74\u306e\u6240\u5f97\u304c\u4e00\u5b9a\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306b\u3001\u4f4f\u6c11\u7a0e\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u300c\u4f4f\u6c11\u7a0e\u306e\u975e\u8ab2\u7a0e\u4e16\u5e2f\u300d\u3068\u306f\u3001\u4e16\u5e2f\u306e\u69cb\u6210\u54e1\u5168\u54e1\u306e\u4f4f\u6c11\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u4e16\u5e2f\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u4f4f\u6c11\u7a0e\u306b\u306f\u5747\u7b49\u5272\u3068\u6240\u5f97\u5272\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u6240\u5f97\u3084\u6761\u4ef6\u306b\u3088\u308a\u3001\u6240\u5f97\u5272\u3060\u3051\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u5834\u5408\u3068\u3001\u5747\u7b49\u5272\u3082\u6240\u5f97\u5272\u3082\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5358\u8eab\u4e16\u5e2f\u3067\u524d\u5e74\u306e\u6240\u5f97\u304c45\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u306f\u6240\u5f97\u5272\u306e\u307f\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u751f\u6d3b\u4fdd\u8b77\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba\u306a\u3069\u306f\u5747\u7b49\u5272\u3082\u6240\u5f97\u5272\u3082\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/kojin_ju.html\" target=\"_blank\" rel=\"noopener\">\u500b\u4eba\u4f4f\u6c11\u7a0e | \u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40<\/a><\/p>\n<h2>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306e\u6d41\u308c\u3092\u7406\u89e3\u3057\u3088\u3046<\/h2>\n<p>\u4f1a\u793e\u54e1\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" 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