{"id":2478,"date":"2015-12-01T14:46:26","date_gmt":"2015-12-01T05:46:26","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=2478"},"modified":"2026-01-22T18:54:46","modified_gmt":"2026-01-22T09:54:46","slug":"final-tax-return-marriage","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2478\/","title":{"rendered":"\u7d50\u5a5a\u3057\u305f\u3089\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff1f\u5e74\u672b\u8abf\u6574\u3068\u306e\u95a2\u4fc2\u3084\u5fc5\u8981\u66f8\u985e\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u7d50\u5a5a\u3059\u308b\u3068\u4eba\u9593\u95a2\u4fc2\u3082\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u304c\u3001\u7a0e\u6cd5\u4e0a\u3067\u3082\u8272\u3005\u306a\u5909\u5316\u304c\u3042\u308a\u307e\u3059\u3002\u72ec\u8eab\u306e\u9803\u306f\u95a2\u4fc2\u306e\u306a\u304b\u3063\u305f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u30fb\u63a7\u9664\u5236\u5ea6\u306b\u3064\u3044\u3066\u3082\u77e5\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u300c\u7d50\u5a5a\u3068\u78ba\u5b9a\u7533\u544a\u300d\u3092\u30ad\u30fc\u30ef\u30fc\u30c9\u306b\u3001\u7d50\u5a5a\u5f8c\u306b\u8d77\u3053\u308b\u7a0e\u6cd5\u4e0a\u306e\u5909\u5316\u3084\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div 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title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u3068\u306f\u6bce\u5e741\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u3067\u7a3c\u3044\u3060\u304a\u91d1\u3092\u7a0e\u52d9\u7f72\u306b\u5831\u544a\u3059\u308b\u3053\u3068\u3067\u3001\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u3092\u6c7a\u3081\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4f1a\u793e\u54e1\u3068\u3057\u3066\u50cd\u304f\u4eba\u306e\u5927\u90e8\u5206\u306f\u3001\u3053\u306e\u78ba\u5b9a\u7533\u544a\u3092\u81ea\u5206\u3067\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u793e\u304c\u672c\u4eba\u306e\u4ee3\u308f\u308a\u306b\u7d66\u6599\u304b\u3089\u5929\u5f15\u304d\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\uff09\u3059\u308b\u5f62\u3067\u51e6\u7406\u3057\u3066\u304f\u308c\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3068\u3053\u308d\u304c\u3053\u306e\u6e90\u6cc9\u5fb4\u53ce\u306f\u69d8\u3005\u306a\u7406\u7531\u3067\u672c\u6765\u305d\u306e\u4eba\u304c\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u984d\u3068\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u30ba\u30ec\u3092\u4fee\u6b63\u3059\u308b\u306e\u304c\u5e74\u672b\u8abf\u6574\u3067\u3059\u3002<\/p>\n<h3>\u7d50\u5a5a\u3068\u78ba\u5b9a\u7533\u544a\u306e\u95a2\u4fc2<\/h3>\n<p><span style=\"background-color: 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class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u78ba\u5b9a\u7533\u544a\u66f8<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3095\/\" data-internallinksmanager029f6b8e52c=\"542\" title=\"\u9000\u8077\u6240\u5f97\">\u9000\u8077\u6240\u5f97<\/a>\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\uff08\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\uff09\u63a7\u9664\u8a3c\u660e\u66f8\u3001<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>\u8a3c\u660e\u66f8\u3001<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>\u639b\u91d1\u6255\u8fbc\u8a3c\u660e\u66f8\u3001\u500b\u4eba\u578b<a href=\"https:\/\/biz.moneyforward.com\/words\/1216\/\" data-internallinksmanager029f6b8e52c=\"43\" title=\"\u78ba\u5b9a\u62e0\u51fa\u578b\u5e74\u91d1\">\u78ba\u5b9a\u62e0\u51fa\u578b\u5e74\u91d1<\/a>\uff08iDeCo\uff09\u6255\u8fbc\u8a3c\u660e\u66f8\u306a\u3069<\/li>\n<\/ol>\n<\/div>\n<p>1\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u3084\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u3092\u7533\u544a\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p>2\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u304c\u3042\u308b\u5834\u5408\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3067\u30011\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u3082\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u9000\u8077\u91d1\u304c\u3042\u308b\u4eba\u306f3\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6642\u306b\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u306a\u3044\u3068\u3001\u9000\u8077\u91d1\u306b\u4fc2\u308b\u672c\u6765\u306e\u7a0e\u984d\u3088\u308a\u3082\u591a\u304f\u7a0e\u91d1\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u78ba\u5b9a\u7533\u544a\u3067\u6b63\u78ba\u306a\u7a0e\u984d\u3092\u7533\u544a\u3059\u308b\u3068\u3001\u304a\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u306e\u3067\u3059\u3002\u307e\u305f\u9000\u8077\u91d1\u3092\u9664\u3044\u305f\u6240\u5f97\u306e\u5408\u8a08\u984d\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u3092\u5dee\u3057\u5f15\u3044\u3066\u7a0e\u91d1\u3092\u8a08\u7b97\u3057\u305f\u7d50\u679c\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u91d1\u984d\u306e\u65b9\u304c\u591a\u3044\u6642\u306f\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3001\u751f\u547d\u4fdd\u967a\u6599\u3084\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3001iDeCo\u306a\u3069\u3092\u652f\u6255\u3063\u305f\u4eba\u306f\u300c<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>\u300d\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u300d\u300c\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u300d\u3092\u53d7\u3051\u308b\u305f\u3081\u306b4\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u7d50\u5a5a\u76f8\u624b\u306b\u4f1d\u3048\u3066\u304a\u304d\u305f\u3044\u5e74\u672b\u8abf\u6574\u3067\u3059\u308b\u3079\u304d\u3053\u3068<\/h2>\n<p>\u6b21\u306b\u3001\u7d50\u5a5a\u76f8\u624b\u306b\u4f1d\u3048\u3066\u304a\u304d\u305f\u3044\u3001\u5e74\u672b\u8abf\u6574\u3067\u3059\u308b\u3079\u304d\u3053\u3068\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u3067\u53d6\u308a\u6271\u3046\u66f8\u985e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d50\u5a5a\u3057\u3066\u3084\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u3042\u308b\u306e\u306f\u3001\u9000\u8077\u3059\u308b\u5074\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u50cd\u304d\u7d9a\u3051\u308b\u5074\u306b\u3082\u3084\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u304c\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u306e\u51e6\u7406\u3067\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u306f\u5168\u90e8\u30674\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09<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>\u7533\u544a\u66f8<\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u3053\u3067\u306f\u3053\u306e4\u7a2e\u985e\u306e\u3046\u30611\u30682\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u3087\u3046\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>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306f\u3001\u6b21\u306e\u63a7\u9664\u5236\u5ea6\u306b\u95a2\u308f\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6276\u990a\u63a7\u9664<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/1121\/\" data-internallinksmanager029f6b8e52c=\"209\" title=\"\u969c\u5bb3\u8005\u63a7\u9664\">\u969c\u5bb3\u8005\u63a7\u9664<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50299\/\" data-internallinksmanager029f6b8e52c=\"326\" title=\"\u5be1\u5a66\u63a7\u9664\">\u5be1\u5a66\u63a7\u9664<\/a><\/li>\n<li>\u3072\u3068\u308a\u89aa\u63a7\u9664<\/li>\n<li><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><\/li>\n<\/ul>\n<\/div>\n<p>\u7d50\u5a5a\u3057\u3066\u3059\u3050\u306e\u4eba\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u306e\u306f\u300c<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>\u300d\u3067\u3059\u3002\u3053\u306e\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u306f\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u300d\u304b\u3069\u3046\u304b\u3067\u5224\u65ad\u3057\u307e\u3059\u3002\uff08\u7d66\u4e0e\u6240\u5f97\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u3088\u308a\u3001\u63a7\u9664\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002\uff09<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u3060\u3051\u306e\u5834\u5408\u306f\u305d\u306e\u5e74\u306e\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u304c123\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u300d\u3067\u3059\u3002\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u300c\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u3068\u3057\u30661\u30012\u306e\u66f8\u985e\u306b\u6c0f\u540d\u3084\u751f\u5e74\u6708\u65e5\u306a\u3069\u3092\u8a18\u5165\u3057\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u7533\u544a\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u7533\u544a\u66f8\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u3084<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>\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u300c<strong>\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c133\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308a\u3001\u304b\u306458\u4e07\u5186\u3088\u308a\u5927\u304d\u3044\u5834\u5408<\/strong>\u300d\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u53ce\u5165\u91d1\u984d\u306b\u76f4\u3059\u3068<strong>123\u4e07\u5186\u8d85201.6\u4e07\u5186\u672a\u6e80<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u914d\u5076\u8005\u306e\u53ce\u5165\u304c\u5927\u304d\u3059\u304e\u308b\u3001\u3068\u3044\u3046\u5834\u5408\u306b\u899a\u3048\u3066\u304a\u304f\u3068\u304a\u5f97\u306a\u5236\u5ea6\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/h3>\n<p>\u4ee4\u548c7\u5e74\u5206\u3088\u308a\u3001\u65b0\u305f\u306b\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u304c\u65b0\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u4e00\u5b9a\u306e\u6240\u5f97\u91d1\u984d\u304c\u3042\u308b19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\uff08\u914d\u5076\u8005\u306e\u5834\u5408\u306a\u3069\u3092\u9664\u304f\uff09\u304c\u3044\u305f\u5834\u5408\u306b\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306e\u6b04\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u3088\u308a\u63a7\u9664\u984d\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5909\u308f\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>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">58\u4e07\u5186\u8d85 85\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">85\u4e07\u5186\u8d85 90\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">90\u4e07\u5186\u8d85 95\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">51\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">95\u4e07\u5186\u8d85 100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">41\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100\u4e07\u5186\u8d85 105\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">31\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">105\u4e07\u5186\u8d85 110\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">21\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">110\u4e07\u5186\u8d85 115\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">115\u4e07\u5186\u8d85 120\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">120\u4e07\u5186\u8d85 123\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">3\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\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><br \/>\n\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0025004-025.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\uff09\u300d<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<h2>\u78ba\u5b9a\u7533\u544a\u3068\u5e74\u672b\u8abf\u6574\u306e\u3069\u3061\u3089\u304c\u5fc5\u8981\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046<\/h2>\n<p><span style=\"background-color: 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