{"id":26183,"date":"2017-02-22T09:42:21","date_gmt":"2017-02-22T00:42:21","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=26183"},"modified":"2025-12-29T14:43:57","modified_gmt":"2025-12-29T05:43:57","slug":"relationship-2","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/26183\/","title":{"rendered":"\u7d9a\u67c4\u306e\u66f8\u304d\u65b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3010\u4e00\u89a7\u8868\u4ed8\u304d\u3011"},"content":{"rendered":"<p>\u516c\u7684\u306a\u66f8\u985e\u3092\u8a18\u5165\u3059\u308b\u969b\u3001\u300c\u7d9a\u67c4\uff08\u3064\u3065\u304d\u304c\u3089\uff09\u300d\u306e\u6b04\u3092\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8ab0\u3092\u57fa\u6e96\u306b\u66f8\u304f\u306e\u304b\u306f\u66f8\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u66f8\u304d\u65b9\u306b\u8ff7\u3046\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u4f4f\u6c11\u7968\u3084\u6238\u7c4d\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306e\u66f8\u985e\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u66f8\u3001\u5c65\u6b74\u66f8\u306a\u3069\u3001\u516c\u7684\u306a\u66f8\u985e\u3092\u8a18\u5165\u3059\u308b\u969b\u306e\u7d9a\u67c4\u306e\u8a18\u8f09\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u7279\u6b8a\u306a\u30b1\u30fc\u30b9\u3082\u4ea4\u3048\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/topics\/14947\/?provider=ta_basic&provider_info=cv.26183.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/12\/60afeee823e3bdb2402ee1a0ddfbcc52.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u3082\u3046\u8ff7\u308f\u306a\u3044\uff01\u7d9a\u67c4\u306e\u66f8\u304d\u65b9\u307e\u308b\u308f\u304b\u308a\u30d6\u30c3\u30af<\/p>\n                    <p class=\"advads-templates-box-text\">\u3082\u3046\u8ff7\u308f\u306a\u3044\uff01\u7d9a\u67c4\u306e\u66f8\u304d\u65b9\u307e\u308b\u308f\u304b\u308a\u30d6\u30c3\u30af\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u7d9a\u67c4\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d9a\u67c4\u3068\u306f\u3001\u89aa\u65cf\u9593\u306e\u95a2\u4fc2\u3092\u8868\u3059\u3082\u306e\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u300c\u7236\u300d\u300c\u6bcd\u300d\u300c\u5b50\u300d\u300c\u592b\u300d\u300c\u59bb\u300d\u3068\u3044\u3063\u305f\u3001\u89aa\u65cf\u95a2\u4fc2\u3084\u5a5a\u59fb\u95a2\u4fc2\u306a\u3069\u3001\u4eba\u3005\u306e\u9593\u67c4\u3084\u95a2\u4fc2\u6027\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n<p>\u516c\u7684\u306a\u66f8\u985e\u306b\u306f\u300c\u7d9a\u67c4\u300d\u306e\u8a18\u5165\u6b04\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u3066\u3001\u81ea\u8eab\u3084\u5bb6\u65cf\u306e\u300c\u7d9a\u67c4\u300d\u3092\u8a18\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u7d9a\u67c4\u306f\u3001\u89aa\u5b50\u95a2\u4fc2\u3084\u89aa\u65cf\u95a2\u4fc2\u3001\u5a5a\u59fb\u95a2\u4fc2\u306a\u3069\u3001\u5177\u4f53\u7684\u306a\u9593\u67c4\u304c\u308f\u304b\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7d9a\u67c4\u306e\u8aad\u307f\u65b9\u306f\u300c\u3064\u3065\u304d\u304c\u3089\u300d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d9a\u67c4\u306e\u6b63\u3057\u3044\u8aad\u307f\u65b9\u306f\u3001\u300c\u3064\u3065\u304d\u304c\u3089\u300d\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7d9a\u67c4\u3068\u3044\u3046\u8a00\u8449\u306f\u3001\u3057\u3070\u3057\u3070\u300c\u305e\u304f\u304c\u3089\u300d\u3068\u8aad\u307e\u308c\u307e\u3059\u304c\u3001\u4e00\u90e8\u306e\u8f9e\u66f8\u3067\u306f\u300c\u305e\u304f\u304c\u3089\u300d\u3068\u3044\u3046\u8aad\u307f\u65b9\u3092\u8aa4\u7528\u3068\u6307\u6458\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u65e5\u5e38\u751f\u6d3b\u3067\u306f\u300c\u305e\u304f\u304c\u3089\u300d\u3068\u8aad\u3080\u30b1\u30fc\u30b9\u3082\u591a\u304f\u3001\u4e00\u822c\u306b\u3082\u305d\u306e\u8aad\u307f\u65b9\u304c\u6d78\u900f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a00\u8449\u306f\u3082\u3068\u3082\u3068\u300c\u7d9a\u304d\u67c4\u300d\u3068\u8868\u8a18\u3055\u308c\u308b\u3079\u304d\u3067\u3057\u305f\u304c\u3001\u5b98\u516c\u5e81\u306a\u3069\u306e\u5185\u90e8\u7528\u8a9e\u3068\u3057\u3066\u9001\u308a\u4eee\u540d\u3092\u7701\u7565\u3057\u305f\u300c\u7d9a\u67c4\u300d\u3068\u3044\u3046\u5f62\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u7701\u7565\u5f62\u304c\u539f\u56e0\u3067\u3001\u300c\u305e\u304f\u304c\u3089\u300d\u3068\u3044\u3046\u8aa4\u3063\u305f\u8aad\u307f\u65b9\u304c\u5e83\u307e\u3063\u305f\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u7d9a\u67c4\u306e\u80cc\u666f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65e5\u672c\u306f\u6238\u7c4d\u3092\u57fa\u672c\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u6238\u7c4d\u306e\u6700\u521d\u306b\u8a18\u8f09\u3055\u308c\u308b\u7b46\u982d\u8005\u3084\u5bb6\u65cf\u306e\u4e2d\u5fc3\u3068\u306a\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2999\/\" data-internallinksmanager029f6b8e52c=\"540\" title=\"\u4e16\u5e2f\u4e3b\">\u4e16\u5e2f\u4e3b<\/a>\u3092\u4e2d\u5fc3\u306b\u305d\u306e\u5bb6\u65cf\u30fb\u89aa\u65cf\u306e\u95a2\u4fc2\u6027\u3092\u3068\u3089\u3048\u308b\u6163\u7fd2\u304c\u6614\u304b\u3089\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u51fa\u751f\u30fb\u6b7b\u4ea1\u3001\u5a5a\u59fb\u95a2\u4fc2\u3001\u89aa\u65cf\u95a2\u4fc2\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u6238\u7c4d\u3084\u4f4f\u6c11\u7968\u306e\u7d9a\u67c4\u6b04\u306b\u306f\u3001\u540c\u4e00\u4e16\u5e2f\u3067\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u3088\u3046\u306b\u300c\u8ab0\u3068\u4e00\u7dd2\u306b\u66ae\u3089\u3057\u3066\u3044\u308b\u304b\u300d\u300c\u4e2d\u5fc3\u4eba\u7269\u304c\u8ab0\u3067\u3001\u305d\u306e\u4eba\u304b\u3089\u307f\u3066\u3069\u306e\u3088\u3046\u306a\u95a2\u4fc2\u6027\u3067\u3042\u308b\u306e\u304b\u300d\u304c\u308f\u304b\u308b\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u7d9a\u67c4\u306e\u66f8\u304d\u65b9\u3067\u91cd\u8981\u306a2\u3064\u306e\u57fa\u6e96<\/h2>\n<p>\u7d9a\u67c4\u306e\u66f8\u304d\u65b9\u3067\u91cd\u8981\u306a\u306e\u304c\u3001\u300c\u4e16\u5e2f\u4e3b\u57fa\u6e96\u300d\u3068\u300c\u7533\u544a\u8005\u57fa\u6e96\u300d\u306e\u9055\u3044\u3067\u3059\u3002\u3053\u306e\u57fa\u6e96\u304c\u66f8\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u306e\u306f\u3001\u305d\u306e\u66f8\u985e\u306e\u76ee\u7684\u304c\u9055\u3046\u304b\u3089\u3067\u3059\u3002<\/p>\n<h3>\u4e16\u5e2f\u4e3b\u57fa\u6e96\u3068\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e16\u5e2f\u4e3b\u57fa\u6e96\u306f\u3001\u305d\u306e\u4e16\u5e2f\u306e\u4ee3\u8868\u8005\uff08\u4e16\u5e2f\u4e3b\uff09\u304b\u3089\u898b\u305f\u95a2\u4fc2\u3067\u8a18\u8f09\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u306f\u3001\u4f4f\u6c11\u7968\u304c\u4e16\u5e2f\u3068\u3044\u3046\u5358\u4f4d\u3067\u4f4f\u6c11\u3092\u7ba1\u7406\u3057\u3001\u884c\u653f\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u8cc7\u6599\u3068\u306a\u308b\u305f\u3081\u3067\u3059\u3002\u4e16\u5e2f\u4e3b\u304c\u8ab0\u3067\u3001\u305d\u306e\u4eba\u3068\u3069\u306e\u3088\u3046\u306a\u95a2\u4fc2\u306e\u4eba\u304c\u4e00\u7dd2\u306b\u4f4f\u3093\u3067\u3044\u308b\u304b\u3092\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u66f8\u3082\u3001\u4f4f\u6c11\u7968\u306e\u60c5\u5831\u3092\u57fa\u306b\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4e16\u5e2f\u4e3b\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7533\u544a\u8005\u57fa\u6e96\u3068\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7533\u544a\u8005\u57fa\u6e96\u306f\u3001\u305d\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u672c\u4eba\uff08\u7533\u544a\u8005\uff09\u304b\u3089\u898b\u305f\u95a2\u4fc2\u3067\u8a18\u8f09\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u306f\u3001\u5e74\u672b\u8abf\u6574\u304c\u300c\u7533\u544a\u8005\u672c\u4eba\u304c\u3001\u8ab0\u3092\u6276\u990a\u3057\u3066\u3044\u308b\u304b\u300d\u306b\u57fa\u3065\u3044\u3066\u7a0e\u91d1\u306e\u8a08\u7b97\uff08<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u306a\u3069\uff09\u3092\u884c\u3046\u305f\u3081\u306e\u66f8\u985e\u3060\u304b\u3089\u3067\u3059\u3002\u4e16\u5e2f\u4e3b\u304c\u8ab0\u3067\u3042\u308b\u304b\u306b\u95a2\u308f\u3089\u305a\u3001\u7533\u544a\u8005\u672c\u4eba\u304b\u3089\u898b\u305f\u95a2\u4fc2\uff08\u300c\u5b50\u300d\u300c\u59bb\u300d\u300c\u6bcd\u300d\u306a\u3069\uff09\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h2>\u3010\u4e00\u89a7\u8868\u3011\u7d9a\u67c4\u306e\u66f8\u304d\u65b9<\/h2>\n<p>\u7d9a\u67c4\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\u3092\u3001\u672c\u4eba\u30fb\u592b\u306e\u89aa\u65cf\u30fb\u59bb\u306e\u89aa\u65cf\u3001\u305d\u306e\u4ed6\u306e\u30b1\u30fc\u30b9\u306b\u5206\u3051\u3066\u4e00\u89a7\u8868\u3067\u793a\u3057\u307e\u3059\u3002<\/p>\n<h3>\u672c\u4eba<\/h3>\n<table>\n<thead>\n<tr>\n<th>\u95a2\u4fc2<\/th>\n<th>\u8a18\u8f09\u65b9\u6cd5<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u672c\u4eba<\/td>\n<td style=\"text-align: left;\">\u672c\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u672c\u4eba\u306e\u89aa<\/td>\n<td style=\"text-align: left;\">\u7236\u3001\u6bcd<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u672c\u4eba\u306e\u5144\u5f1f\u59c9\u59b9<\/td>\n<td style=\"text-align: left;\">\u5144\u3001\u5f1f\u3001\u59c9\u3001\u59b9<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u672c\u4eba\u306e\u7956\u7236\u6bcd<\/td>\n<td style=\"text-align: left;\">\u7236\u306e\u7236\u3001\u7236\u306e\u6bcd, \u6bcd\u306e\u7236\u3001\u6bcd\u306e\u6bcd<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u672c\u4eba\u306e\u89aa\u306e\u5144\u5f1f\u59c9\u59b9 \uff08\uff1d\u304a\u3058\u3001\u304a\u3070\uff09<\/td>\n<td style=\"text-align: left;\">\u7236\u306e\u5144\u3001\u7236\u306e\u5f1f\u3001\u7236\u306e\u59c9\u3001\u7236\u306e\u59b9, \u6bcd\u306e\u5144\u3001\u6bcd\u306e\u5f1f\u3001\u6bcd\u306e\u59c9\u3001\u6bcd\u306e\u59b9<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u672c\u4eba\u306e\u914d\u5076\u8005<\/td>\n<td style=\"text-align: left;\">\u592b\u3001\u59bb<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u672c\u4eba\u306e\u5b50\u4f9b<\/td>\n<td style=\"text-align: left;\">\u5b50\uff08\u203b\u6238\u7c4d\u8b04\u672c\u3067\u306f\u9577\u7537\u3001\u4e8c\u7537\u3001\u9577\u5973\u3001\u4e8c\u5973\u3068\u3044\u3063\u305f\u8a18\u8f09\u3042\u308a\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u672c\u4eba\u306e\u5b50\u4f9b\u306e\u914d\u5076\u8005<\/td>\n<td style=\"text-align: left;\">\u5b50\u306e\u592b\u3001\u5b50\u306e\u59bb<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u672c\u4eba\u306e\u5b6b<\/td>\n<td style=\"text-align: left;\">\u5b50\u306e\u5b50<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u672c\u4eba\u306e\u5144\u5f1f\u59c9\u59b9\u306e\u914d\u5076\u8005<\/td>\n<td style=\"text-align: left;\">\u5144\u306e\u59bb\u3001\u5f1f\u306e\u59bb, \u59c9\u306e\u592b\u3001\u59b9\u306e\u592b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u672c\u4eba\u306e\u5144\u5f1f\u59c9\u59b9\u306e\u5b50\u4f9b \uff08\uff1d\u304a\u3044\u3001\u3081\u3044\uff09<\/td>\n<td style=\"text-align: left;\">\u5144\u306e\u5b50\u3001\u5f1f\u306e\u5b50, \u59c9\u306e\u5b50\u3001\u59b9\u306e\u5b50<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u672c\u4eba\u306e\u89aa\u306e\u5144\u5f1f\u59c9\u59b9\u306e\u5b50\u4f9b \uff08\uff1d\u3044\u3068\u3053\uff09<\/td>\n<td style=\"text-align: left;\">\u7236\u306e\u5144\u306e\u5b50\u3001\u7236\u306e\u5f1f\u306e\u5b50\u3001\u7236\u306e\u59c9\u306e\u5b50\u3001\u7236\u306e\u59b9\u306e\u5b50, \u6bcd\u306e\u5144\u306e\u5b50\u3001\u6bcd\u306e\u5f1f\u306e\u5b50\u3001\u6bcd\u306e\u59c9\u306e\u5b50\u3001\u6bcd\u306e\u59b9\u306e\u5b50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u592b\u306e\u89aa\u65cf<\/h3>\n<table>\n<thead>\n<tr>\n<th>\u95a2\u4fc2<\/th>\n<th>\u8a18\u8f09\u65b9\u6cd5<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u592b\u306e\u89aa<\/td>\n<td style=\"text-align: left;\">\u592b\u306e\u7236\u3001\u592b\u306e\u6bcd<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u592b\u306e\u7956\u7236\u6bcd<\/td>\n<td style=\"text-align: left;\">\u592b\u306e\u7236\u306e\u7236\u3001\u592b\u306e\u7236\u306e\u6bcd, \u592b\u306e\u6bcd\u306e\u7236\u3001\u592b\u306e\u6bcd\u306e\u6bcd<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u592b\u306e\u5144\u5f1f\u59c9\u59b9<\/td>\n<td style=\"text-align: left;\">\u592b\u306e\u5144\u3001\u592b\u306e\u5f1f, \u592b\u306e\u59c9\u3001\u592b\u306e\u59b9<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u592b\u306e\u5144\u5f1f\u59c9\u59b9\u306e\u5b50\u4f9b \uff08\uff1d\u304a\u3044\u3001\u3081\u3044\uff09<\/td>\n<td style=\"text-align: left;\">\u592b\u306e\u5144\u306e\u5b50\u3001\u592b\u306e\u5f1f\u306e\u5b50, \u592b\u306e\u59c9\u306e\u5b50\u3001\u592b\u306e\u59b9\u306e\u5b50<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u592b\u306e\u89aa\u306e\u5144\u5f1f\u59c9\u59b9 \uff08\uff1d\u304a\u3058\u3001\u304a\u3070\uff09<\/td>\n<td style=\"text-align: left;\">\u592b\u306e\u7236\u306e\u5144\u3001\u592b\u306e\u7236\u306e\u5f1f\u3001\u592b\u306e\u7236\u306e\u59c9\u3001\u592b\u306e\u7236\u306e\u59b9, \u592b\u306e\u6bcd\u306e\u5144\u3001\u592b\u306e\u6bcd\u306e\u5f1f\u3001\u592b\u306e\u6bcd\u306e\u59c9\u3001\u592b\u306e\u6bcd\u306e\u59b9<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u592b\u306e\u89aa\u306e\u5144\u5f1f\u59c9\u59b9\u306e\u5b50\u4f9b \uff08\uff1d\u3044\u3068\u3053\uff09<\/td>\n<td style=\"text-align: left;\">\u592b\u306e\u7236\u306e\u5144\u306e\u5b50\u3001\u592b\u306e\u7236\u306e\u5f1f\u306e\u5b50\u3001\u592b\u306e\u7236\u306e\u59c9\u306e\u5b50\u3001\u592b\u306e\u7236\u306e\u59b9\u306e\u5b50, \u592b\u306e\u6bcd\u306e\u5144\u306e\u5b50\u3001\u592b\u306e\u6bcd\u306e\u5f1f\u306e\u5b50\u3001\u592b\u306e\u6bcd\u306e\u59c9\u306e\u5b50\u3001\u592b\u306e\u6bcd\u306e\u59b9\u306e\u5b50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u59bb\u306e\u89aa\u65cf<\/h3>\n<table>\n<thead>\n<tr>\n<th>\u95a2\u4fc2<\/th>\n<th>\u8a18\u8f09\u65b9\u6cd5<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u59bb\u306e\u89aa<\/td>\n<td style=\"text-align: left;\">\u59bb\u306e\u7236\u3001\u59bb\u306e\u6bcd<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u59bb\u306e\u7956\u7236\u6bcd<\/td>\n<td style=\"text-align: left;\">\u59bb\u306e\u7236\u306e\u7236\u3001\u59bb\u306e\u7236\u306e\u6bcd, \u59bb\u306e\u6bcd\u306e\u7236\u3001\u59bb\u306e\u6bcd\u306e\u6bcd<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u59bb\u306e\u5144\u5f1f\u59c9\u59b9<\/td>\n<td style=\"text-align: left;\">\u59bb\u306e\u5144\u3001\u59bb\u306e\u5f1f, \u59bb\u306e\u59c9\u3001\u59bb\u306e\u59b9<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u59bb\u306e\u5144\u5f1f\u59c9\u59b9\u306e\u5b50\u4f9b<\/td>\n<td style=\"text-align: left;\">\u59bb\u306e\u5144\u306e\u5b50\u3001\u59bb\u306e\u5f1f\u306e\u5b50, \u59bb\u306e\u59c9\u306e\u5b50\u3001\u59bb\u306e\u59b9\u306e\u5b50<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u59bb\u306e\u89aa\u306e\u5144\u5f1f\u59c9\u59b9 \uff08\uff1d\u304a\u3058\u3001\u304a\u3070\uff09<\/td>\n<td style=\"text-align: left;\">\u59bb\u306e\u7236\u306e\u5144\u3001\u59bb\u306e\u7236\u306e\u5f1f\u3001\u59bb\u306e\u7236\u306e\u59c9\u3001\u59bb\u306e\u7236\u306e\u59b9, \u59bb\u306e\u6bcd\u306e\u5144\u3001\u59bb\u306e\u6bcd\u306e\u5f1f\u3001\u59bb\u306e\u6bcd\u306e\u59c9\u3001\u59bb\u306e\u6bcd\u306e\u59b9<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u59bb\u306e\u89aa\u306e\u5144\u5f1f\u59c9\u59b9\u306e\u5b50\u4f9b \uff08\uff1d\u3044\u3068\u3053\uff09<\/td>\n<td style=\"text-align: left;\">\u59bb\u306e\u7236\u306e\u5144\u306e\u5b50\u3001\u59bb\u306e\u7236\u306e\u5f1f\u306e\u5b50\u3001\u59bb\u306e\u7236\u306e\u59c9\u306e\u5b50\u3001\u59bb\u306e\u7236\u306e\u59b9\u306e\u5b50, \u59bb\u306e\u6bcd\u306e\u5144\u306e\u5b50\u3001\u59bb\u306e\u6bcd\u306e\u5f1f\u306e\u5b50\u3001\u59bb\u306e\u6bcd\u306e\u59c9\u306e\u5b50\u3001\u59bb\u306e\u6bcd\u306e\u59b9\u306e\u5b50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u305d\u306e\u4ed6\u306e\u30b1\u30fc\u30b9\uff08\u5185\u7e01\u30fb\u540c\u68f2\u30fb\u540c\u6027\u5a5a\u30fb\u91cc\u89aa\u306a\u3069\uff09<\/h3>\n<table>\n<thead>\n<tr>\n<th>\u95a2\u4fc2<\/th>\n<th>\u8a18\u8f09\u65b9\u6cd5<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u540c\u68f2\u3084\u30eb\u30fc\u30e0\u30b7\u30a7\u30a2<\/td>\n<td style=\"text-align: left;\">\u540c\u5c45\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u540c\u6027\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc<\/td>\n<td style=\"text-align: left;\">\u540c\u5c45\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u65e2\u5a5a\u306e\u4eba\u304c\u4ed6\u306e\u7537\u5973\u3068\u5185\u7e01\u95a2\u4fc2 \uff08\u4f8b\uff1a\u96e2\u5a5a\u6210\u7acb\u524d\u306a\u3069\uff09<\/td>\n<td style=\"text-align: left;\">\u7e01\u6545\u8005<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u91cc\u89aa\u304c\u9810\u304b\u3063\u3066\u3044\u308b\u5b50\u4f9b<\/td>\n<td style=\"text-align: left;\">\u7e01\u6545\u8005<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5185\u7e01\u306e\u592b<\/td>\n<td style=\"text-align: left;\">\u592b\uff08\u672a\u5c4a\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5185\u7e01\u306e\u59bb<\/td>\n<td style=\"text-align: left;\">\u59bb\uff08\u672a\u5c4a\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5185\u7e01\u306e\u592b\u306e\u5b50<\/td>\n<td style=\"text-align: left;\">\u592b\uff08\u672a\u5c4a\uff09\u306e\u5b50<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5185\u7e01\u306e\u59bb\u306e\u5b50<\/td>\n<td style=\"text-align: left;\">\u59bb\uff08\u672a\u5c4a\uff09\u306e\u5b50<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u518d\u5a5a\u3057\u305f\u592b\u306e\u9023\u308c\u5b50 \uff08\u990a\u5b50\u7e01\u7d44\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\uff09<\/td>\n<td style=\"text-align: left;\">\u592b\u306e\u5b50<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u518d\u5a5a\u3057\u305f\u59bb\u306e\u9023\u308c\u5b50 \uff08\u990a\u5b50\u7e01\u7d44\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\uff09<\/td>\n<td style=\"text-align: left;\">\u59bb\u306e\u5b50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u3010\u66f8\u985e\u5225\u3011\u7d9a\u67c4\u306e\u66f8\u304d\u65b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d9a\u67c4\u306f\u3001\u63d0\u51fa\u3059\u308b\u66f8\u985e\u306b\u3088\u3063\u3066\u8ab0\u3092\u57fa\u6e96\u306b\u3059\u308b\u304b\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u3001\u4ee3\u8868\u7684\u306a\u66f8\u985e\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u66f8\u985e\u306e\u7a2e\u985e<\/th>\n<th>\u57fa\u6e96<\/th>\n<th>\u8ab0\u304b\u3089\u898b\u305f\u95a2\u4fc2\u304b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u4f4f\u6c11\u7968<\/strong><\/td>\n<td>\u4e16\u5e2f\u4e3b\u57fa\u6e96<\/td>\n<td>\u4e16\u5e2f\u4e3b<\/td>\n<\/tr>\n<tr>\n<td><strong>\u6238\u7c4d<\/strong><\/td>\n<td>\u7b46\u982d\u8005\u57fa\u6e96<\/td>\n<td>\u6238\u7c4d\u7b46\u982d\u8005<\/td>\n<\/tr>\n<tr>\n<td><strong>\u5e74\u672b\u8abf\u6574<\/strong><\/td>\n<td>\u7533\u544a\u8005\u57fa\u6e96<\/td>\n<td>\u7533\u544a\u8005\uff08\u3042\u306a\u305f\uff09<\/td>\n<\/tr>\n<tr>\n<td><strong>\u78ba\u5b9a\u7533\u544a<\/strong><\/td>\n<td>\u4e16\u5e2f\u4e3b\u57fa\u6e96<\/td>\n<td>\u4e16\u5e2f\u4e3b<\/td>\n<\/tr>\n<tr>\n<td><strong>\u5c65\u6b74\u66f8<\/strong><\/td>\n<td>\u7533\u544a\u8005\u57fa\u6e96<\/td>\n<td>\u5fdc\u52df\u8005\uff08\u672c\u4eba\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u4f4f\u6c11\u7968\uff1a\u4e16\u5e2f\u4e3b\u304b\u3089\u898b\u305f\u95a2\u4fc2\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u6c11\u7968\u306e\u7d9a\u67c4\u306f\u3001\u4e16\u5e2f\u4e3b\u3092\u4e2d\u5fc3\u306b\u8003\u3048\u308b\u305f\u3081\u3001\u4e16\u5e2f\u4e3b\u304b\u3089\u898b\u305f\u95a2\u4fc2\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f4f\u6c11\u7968\u306f\u3001\u5bb6\u65cf\u304b\u3089\u72ec\u7acb\u3057\u3066\u4e00\u4eba\u66ae\u3089\u3057\u3092\u3059\u308b\u3068\u304d\u3084\u3001\u7d50\u5a5a\u3057\u305f\u3068\u304d\u306b\u79fb\u3059\u5fc5\u8981\u304c\u3042\u308a\u3001\u751f\u8a08\u3092\u5206\u3051\u308b\u90fd\u5ea6\u3001\u751f\u6d3b\u62e0\u70b9\u304c\u5909\u308f\u308b\u90fd\u5ea6\u3001\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u6c11\u57fa\u672c\u53f0\u5e33\u4e8b\u52d9\u51e6\u7406\u8981\u9818\u304b\u3089\u4f4f\u6c11\u7968\u306e\u4e3b\u306a\u7d9a\u67c4\u306e\u66f8\u304d\u65b9\u3092\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u4e16\u5e2f\u3092\u69cb\u6210\u3059\u308b\u4eba<\/th>\n<th>\u4f4f\u6c11\u7968\u306e\u7d9a\u67c4\u306e\u66f8\u304d\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u4e16\u5e2f\u4e3b<\/td>\n<td style=\"text-align: left;\">\u672c\u4eba\u3001\u4e16\u5e2f\u4e3b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u914d\u5076\u8005<\/td>\n<td style=\"text-align: left;\">\u59bb\u3001\u592b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u592b\u5a66\u3068\u8840\u7e01\u95a2\u4fc2\u306e\u3042\u308b\u5b50\u4f9b<\/td>\n<td style=\"text-align: left;\">\u5b50<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u592b\u5a66\u3068\u8840\u7e01\u95a2\u4fc2\u306e\u306a\u3044\u5b50\u4f9b\uff08\u990a\u5b50\uff09<\/td>\n<td style=\"text-align: left;\">\u5b50<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4e16\u5e2f\u4e3b\u306e\u7236\u6bcd<\/td>\n<td style=\"text-align: left;\">\u7236\u3001\u6bcd<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u914d\u5076\u8005\u306e\u7236\u6bcd<\/td>\n<td style=\"text-align: left;\">\u59bb\u306e\u7236\u3001\u59bb\u306e\u6bcd\u3001\u592b\u306e\u7236\u3001\u592b\u306e\u6bcd<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5144\u5f1f\u59c9\u59b9<\/td>\n<td style=\"text-align: left;\">\u5144\u3001\u5f1f\u3001\u59c9\u3001\u59b9<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5185\u7e01\u306e\u592b\u307e\u305f\u306f\u59bb<\/td>\n<td style=\"text-align: left;\">\u592b\uff08\u672a\u5c4a\uff09\u3001\u59bb\uff08\u672a\u5c4a\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u914d\u5076\u8005\u306e\u9023\u308c\u5b50<\/td>\n<td style=\"text-align: left;\">\u592b\u306e\u5b50\u3001\u59bb\u306e\u5b50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_gyousei\/daityo\/gaiyou.html\" target=\"_blank\" rel=\"noopener\">\u7dcf\u52d9\u7701\uff5c\u4f4f\u6c11\u57fa\u672c\u53f0\u5e33\u7b49<\/a><\/p>\n<p>\u4e16\u5e2f\u4e3b\u672c\u4eba\u306e\u5834\u5408\u3001\u300c\u7d9a\u67c4\u300d\u306e\u6b04\u306b\u8a18\u5165\u3059\u308b\u306e\u306f\u300c\u4e16\u5e2f\u4e3b\u300d\u307e\u305f\u306f\u300c\u672c\u4eba\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e16\u5e2f\u4e3b\u3068\u751f\u8a08\u3092\u5171\u306b\u3057\u3066\u3044\u308b\u4eba\u306e\u5834\u5408\u3001\u5b50\u4f9b\u306f\u300c\u9577\u7537\u300d\u3084\u300c\u6b21\u7537\u300d\u306a\u3069\u3068\u8a18\u5165\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u751f\u307e\u308c\u305f\u9806\u756a\u3092\u533a\u5225\u305b\u305a\u3001\u300c\u5b50\u300d\u3068\u3060\u3051\u8a18\u5165\u3057\u3066\u3082\u3088\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u6c11\u7968\u306f\u4e16\u5e2f\u4e3b\u3092\u8d77\u70b9\u306b\u3057\u307e\u3059\u3002\u914d\u5076\u8005\u306e\u5144\u5f1f\u59c9\u59b9\u304c\u4e00\u7dd2\u306b\u66ae\u3089\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u300c\u59bb\u306e\u5f1f\u300d\u300c\u592b\u306e\u59b9\u300d\u3068\u3044\u3046\u66f8\u304d\u65b9\u304c\u9069\u5207\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6238\u7c4d\uff1a\u6238\u7c4d\u7b46\u982d\u8005\u304b\u3089\u898b\u305f\u95a2\u4fc2\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6238\u7c4d\u306b\u304a\u3051\u308b\u7d9a\u67c4\u306f\u3001\u300c\u6238\u7c4d\u7b46\u982d\u8005\u300d\u304b\u3089\u898b\u305f\u95a2\u4fc2\u3067\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6238\u7c4d\u7b46\u982d\u8005\u3068\u306f\u3001\u6238\u7c4d\u306e\u4e00\u756a\u6700\u521d\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4eba\u306e\u3053\u3068\u3067\u3059\u3002\u7b46\u982d\u8005\u672c\u4eba\u306e\u6b04\u306b\u306f\u7d9a\u67c4\u306f\u8a18\u8f09\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7b46\u982d\u8005\u304c\u7236\u89aa\u306e\u5834\u5408\u3001\u305d\u306e\u914d\u5076\u8005\u306f\u300c\u59bb\u300d\u3001\u5b50\u4f9b\u306f\u300c\u9577\u7537\u300d\u300c\u9577\u5973\u300d\u300c\u4e8c\u7537\u300d\u306e\u3088\u3046\u306b\u51fa\u751f\u9806\u3092\u542b\u3081\u3066\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u4f4f\u6c11\u7968\u3068\u7570\u306a\u308a\u3001\u990a\u5b50\u7e01\u7d44\u3092\u3057\u305f\u5834\u5408\u306f\u300c\u990a\u5b50\u300d\u300c\u990a\u5973\u300d\u3068\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.city.minato.tokyo.jp\/shibakoseki\/kuse\/kocho\/faq\/todokede\/030.html\" target=\"_blank\" rel=\"noopener\">\u6238\u7c4d\u306e\u7b46\u982d\u8005\u3068\u306f\u3001\u3060\u308c\u306e\u3053\u3068\u3067\u3057\u3087\u3046\u304b\u3002\uff5c\u6e2f\u533a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/p>\n<h3>\u5e74\u672b\u8abf\u6574\uff1a\u7533\u544a\u8005\u304b\u3089\u898b\u305f\u95a2\u4fc2\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306e\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3067\u306f\u3001\u300c\u3042\u306a\u305f\u3068\u306e\u7d9a\u67c4\u300d\u3092\u8a18\u5165\u3059\u308b\u6b04\u304c\u3042\u308a\u3001\u3053\u3053\u3067\u306f\u300c\u7533\u544a\u3059\u308b\u4eba\uff08\u3042\u306a\u305f\uff09\u304b\u3089\u898b\u305f\u95a2\u4fc2\u300d\u3092\u8a18\u5165\u3059\u308b\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/b><\/span>\u7533\u544a\u8005\u57fa\u6e96\u3067\u3042\u308a\u3001\u4e16\u5e2f\u4e3b\u3092\u8d77\u70b9\u3068\u3057\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/11\/c761124be1cd12220a59b245fdf35db2.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/11\/c761124be1cd12220a59b245fdf35db2.jpg\" alt=\"\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\" width=\"512\" height=\"378\" class=\"aligncenter size-full wp-image-81037\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/11\/c761124be1cd12220a59b245fdf35db2.jpg 512w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/11\/c761124be1cd12220a59b245fdf35db2-300x221.jpg 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_01.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\uff5c\u56fd\u7a0e\u5e81<br \/>\n<\/a>\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/305-2.pdf\" target=\"_blank\" rel=\"noopener\">\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u3053\u3061\u3089\u306e\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\u3092\u307f\u308b\u3068\u3001\u300c\u3042\u306a\u305f\u3068\u306e\u7d9a\u67c4\u300d\u306b\u306f\u3001\u4e16\u5e2f\u4e3b\u3068\u3042\u306a\u305f\uff08\u7533\u544a\u8005\uff09\u304b\u3089\u898b\u305f\u95a2\u4fc2\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e16\u5e2f\u4e3b\u304c\u7533\u544a\u8005\u3068\u306a\u308b\u5834\u5408\u306f\u300c\u672c\u4eba\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u3001\u59bb\u304c\u7533\u544a\u8005\u306e\u5834\u5408\u306f\u3069\u3046\u3067\u3057\u3087\u3046\u304b\u3002\u5177\u4f53\u4f8b\u3092\u3042\u3052\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u7533\u544a\u8005\uff08\u3042\u306a\u305f\uff09<\/strong>\uff1a\u5c71\u5ddd\u660e\u5b50<\/li>\n<li><strong>\u4e16\u5e2f\u4e3b<\/strong>\uff1a\u5c71\u5ddd\u592a\u90ce<\/li>\n<li><strong>\u3042\u306a\u305f\u3068\u306e\u7d9a\u67c4<\/strong>\uff1a\u592b<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u3042\u306a\u305f\u3068\u306e\u7d9a\u67c4\u300d\u306b\u300c\u59bb\u300d\u3068\u66f8\u3044\u3066\u3057\u307e\u3044\u305d\u3046\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u3067\u306f\u3001\u5c71\u5ddd\u592a\u90ce\u3055\u3093\u306f\u5c71\u5ddd\u660e\u5b50\u3055\u3093\u306e\u59bb\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306b\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u3092\u8a18\u5165\u3059\u308b\u6b04\u304c\u3042\u308a\u3001\u3053\u3053\u3067\u3082\u3001\u300c\u3042\u306a\u305f\u3068\u306e\u7d9a\u67c4\u300d\u306e\u6b04\u3092\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f4f\u6c11\u7968\u306e\u3088\u3046\u306b\u66f8\u304d\u65b9\u306b\u660e\u78ba\u306a\u30eb\u30fc\u30eb\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u300c\u5b50\u300d\u300c\u7236\u300d\u300c\u6bcd\u300d\u306a\u3069\u3068\u3001\u3042\u306a\u305f\u304b\u3089\u898b\u305f\u95a2\u4fc2\u304c\u660e\u78ba\u306b\u308f\u304b\u308b\u3088\u3046\u306b\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\uff1a\u4e16\u5e2f\u4e3b\u304b\u3089\u898b\u305f\u95a2\u4fc2\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u78ba\u5b9a\u7533\u544a\u66f8\u3067\u306f\u3001\u300c\u4e16\u5e2f\u4e3b\u3068\u306e\u7d9a\u67c4\u300d\u306e\u6b04\u306b\u3001\u4f4f\u6c11\u7968\u3068\u540c\u69d8\u306b\u300c\u4e16\u5e2f\u4e3b\u304b\u3089\u898b\u305f\u95a2\u4fc2\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/11\/1f27bef6cc3c541c8196a5196ca716d4.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/11\/1f27bef6cc3c541c8196a5196ca716d4.png\" alt=\"\u78ba\u5b9a\u7533\u544a\uff1a\u4e16\u5e2f\u4e3b\u304b\u3089\u898b\u305f\u95a2\u4fc2\" width=\"512\" height=\"156\" class=\"aligncenter size-full wp-image-81036\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/11\/1f27bef6cc3c541c8196a5196ca716d4.png 512w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/11\/1f27bef6cc3c541c8196a5196ca716d4-300x91.png 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/index.htm\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u7b49\uff5c\u56fd\u7a0e\u5e81<br \/>\n<\/a>\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r04\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\u3010\u4ee4\u548c4\u5e74\u5206\u4ee5\u964d\u7528\u3011<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u5b9f\u969b\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4e00\u90e8\u3092\u629c\u7c8b\u3057\u305f\u3082\u306e\u304b\u3089\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u4e16\u5e2f\u4e3b\u306e\u6c0f\u540d\u3092\u66f8\u304f\u6b04\u306e\u96a3\u306b\u300c\u4e16\u5e2f\u4e3b\u3068\u306e\u7d9a\u67c4\u300d\u3092\u8a18\u5165\u3059\u308b\u6b04\u304c\u3042\u308a\u307e\u3059\u3002\u4e16\u5e2f\u4e3b\u304c\u7533\u544a\u8005\u3068\u306a\u308b\u5834\u5408\u306f\u300c\u672c\u4eba\u300d\u3068\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5148\u307b\u3069\u306e\u5e74\u672b\u8abf\u6574\u306e\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8\u3067\u306f\u300c\u3042\u306a\u305f\u3068\u306e\u7d9a\u67c4\u300d\uff08\u7533\u544a\u8005\u57fa\u6e96\uff09\u3067\u3057\u305f\u304c\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3067\u306f\u300c\u4e16\u5e2f\u4e3b\u3068\u306e\u7d9a\u67c4\u300d\uff08\u4e16\u5e2f\u4e3b\u57fa\u6e96\uff09\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u7533\u544a\u8005\uff08\u3042\u306a\u305f\uff09<\/strong>\uff1a\u5c71\u5ddd\u660e\u5b50<\/li>\n<li><strong>\u4e16\u5e2f\u4e3b<\/strong>\uff1a\u5c71\u5ddd\u592a\u90ce<\/li>\n<li><strong>\u4e16\u5e2f\u4e3b\u3068\u306e\u7d9a\u67c4<\/strong>\uff1a\u59bb<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u7d9a\u67c4\u306f\u66f8\u985e\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u8a18\u8f09\u65b9\u6cd5\u304c\u7570\u306a\u308a\u3001\u8ab0\u3092\u8d77\u70b9\u306b\u3057\u3066\u9593\u67c4\u3092\u8a18\u5165\u3059\u308b\u306e\u304b\u306b\u3088\u3063\u3066\u66f8\u304d\u65b9\u304c\u7570\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u66f8\u304d\u65b9\u306e\u89e3\u8aac\u3084\u8a18\u8f09\u4f8b\u306e\u6587\u8a00\u306a\u3069\u3092\u53c2\u8003\u306b\u3057\u3066\u6b63\u78ba\u306b\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5c65\u6b74\u66f8\uff1a\u672c\u4eba\u304b\u3089\u898b\u305f\u95a2\u4fc2\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5c65\u6b74\u66f8\u306e\u6276\u990a\u5bb6\u65cf\u6b04\u306a\u3069\u3067\u7d9a\u67c4\u3092\u8a18\u5165\u3059\u308b\u5834\u5408\u3001\u57fa\u672c\u7684\u306b\u306f\u300c\u672c\u4eba\uff08\u5fdc\u52df\u8005\uff09\u304b\u3089\u898b\u305f\u95a2\u4fc2\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u306f\u5e74\u672b\u8abf\u6574\u306e\u300c\u3042\u306a\u305f\u3068\u306e\u7d9a\u67c4\u300d\u306e\u8003\u3048\u65b9\u3068\u4f3c\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u914d\u5076\u8005\u3092\u8a18\u5165\u3059\u308b\u5834\u5408\u306f\u300c\u592b\u300d\u307e\u305f\u306f\u300c\u59bb\u300d\u3001\u5b50\u4f9b\u3092\u8a18\u5165\u3059\u308b\u5834\u5408\u306f\u300c\u5b50\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002\u540c\u5c45\u3057\u3066\u3044\u308b\u4e21\u89aa\u3092\u6276\u990a\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u3082\u300c\u7236\u300d\u300c\u6bcd\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h2>\u3010\u95a2\u4fc2\u6027\u5225\u3011\u7d9a\u67c4\u306e\u66f8\u304d\u65b9<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u95a2\u4fc2\u6027\u5225\u306b\u5177\u4f53\u7684\u306a\u7d9a\u67c4\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u57fa\u672c\u7684\u306a\u95a2\u4fc2\u304b\u3089\u3001\u5c11\u3057\u8907\u96d1\u306a\u30b1\u30fc\u30b9\u307e\u3067\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u672c\u4eba\u306e\u7d9a\u67c4\u306e\u66f8\u304d\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u672c\u4eba\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u4f4f\u6c11\u7968\u3067\u306f\u300c\u4e16\u5e2f\u4e3b\u300d\u3001\u6238\u7c4d\u3067\u306f\u300c\u7b46\u982d\u8005\u300d\u3068\u8a18\u8f09\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7236\u30fb\u6bcd\u306e\u7d9a\u67c4\u306e\u66f8\u304d\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u5206\u306e\u7236\u89aa\u30fb\u6bcd\u89aa\u306e\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u300c\u7236\u300d\u300c\u6bcd\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span>\u914d\u5076\u8005\u306e\u7236\u89aa\u30fb\u6bcd\u89aa\uff08\u7fa9\u7236\u30fb\u7fa9\u6bcd\uff09\u3092\u793a\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u300c\u592b\u306e\u7236\u300d\u300c\u592b\u306e\u6bcd\u300d\u307e\u305f\u306f\u300c\u59bb\u306e\u7236\u300d\u300c\u59bb\u306e\u6bcd\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h3>\u592b\u30fb\u59bb\u306e\u7d9a\u67c4\u306e\u66f8\u304d\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u305d\u306e\u307e\u307e\u300c\u592b\u300d\u3001\u307e\u305f\u306f\u300c\u59bb\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u5b50\u4f9b\u306e\u7d9a\u67c4\u306e\u66f8\u304d\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u5b50\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span>\u606f\u5b50\u30fb\u5a18\u3001\u751f\u307e\u308c\u305f\u9806\u756a\u3092\u554f\u308f\u305a\u300c\u5b50\u300d\u3067\u8868\u3059\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u6238\u7c4d\u3067\u306f\u300c\u9577\u7537\u300d\u300c\u9577\u5973\u300d\u300c\u4e8c\u7537\u300d\u306e\u3088\u3046\u306b\u51fa\u751f\u9806\u3067\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7fa9\u7406\u306e\u606f\u5b50\u3001\u7fa9\u7406\u306e\u5a18\u306e\u7d9a\u67c4\u306e\u66f8\u304d\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u5b50\u306e\u592b\u300d\u3001\u300c\u5b50\u306e\u59bb\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span>\u300c\u7fa9\u5b50\uff08\u304e\u3057\uff09\u300d\u300c\u7fa9\u7406\u306e\u5b50\u300d\u3001\u300c\u5a18\u306e\u592b\u300d\u300c\u5a18\u5a7f\u300d\u3068\u3044\u3063\u305f\u8a18\u8f09\u306f\u4e00\u822c\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u7fa9\u7406\u306e\u606f\u5b50\u30fb\u7fa9\u7406\u306e\u5a18\u306e\u7d9a\u67c4\u306e\u66f8\u304d\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u5b50\u306e\u592b\u300d\u3001\u300c\u5b50\u306e\u59bb\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span>\u300c\u7fa9\u5b50\uff08\u304e\u3057\uff09\u300d\u300c\u7fa9\u7406\u306e\u5b50\u300d\u3001\u300c\u5a18\u306e\u592b\u300d\u300c\u5a18\u5a7f\u300d\u3068\u3044\u3063\u305f\u8a18\u8f09\u306f\u4e00\u822c\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u990a\u5b50\u30fb\u9023\u308c\u5b50\u30fb\u5ae1\u51fa\u5b50\u30fb\u975e\u5ae1\u51fa\u5b50\u306e\u7d9a\u67c4\u306e\u66f8\u304d\u65b9<\/h3>\n<p><span style=\"background-color: 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