{"id":41234,"date":"2020-02-10T10:00:13","date_gmt":"2020-02-10T01:00:13","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=41234"},"modified":"2026-01-22T15:44:07","modified_gmt":"2026-01-22T06:44:07","slug":"%e7%81%bd%e5%ae%b3%e3%81%ab%e3%82%88%e3%82%8b%e6%90%8d%e5%ae%b3%e3%81%8c%e7%99%ba%e7%94%9f%e3%81%97%e3%81%9f%e6%99%82%e3%81%ae%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41234\/","title":{"rendered":"\u707d\u5bb3\u306b\u3088\u308b\u640d\u5bb3\u304c\u767a\u751f\u3057\u305f\u6642\u306e\u78ba\u5b9a\u7533\u544a"},"content":{"rendered":"<p>\u88ab\u707d\u3057\u3066\u3001\u4f4f\u5b85\u3084\u5bb6\u8ca1\u306e\u4e00\u90e8\u307e\u305f\u306f\u3059\u3079\u3066\u306b\u640d\u5bb3\u304c\u3042\u308b\u3068\u3001\u751f\u6d3b\u3084\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u56f0\u96e3\u3068\u306a\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u62c5\u7a0e\u529b\u304c\u4f4e\u4e0b\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u306e\u304c\u3001\u707d\u5bb3\u306b\u3088\u308b\u640d\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u5404\u7a2e\u63aa\u7f6e\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u4e3b\u306b\u3001\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u300c<a 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title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a><\/li>\n<li>\u308a\u707d(\u88ab\u707d)\u8a3c\u660e\u66f8\u5199\u3057<\/li>\n<li>\u4fdd\u967a\u91d1\u7b49\u306e\u88dc\u586b\u984d\u304c\u5206\u304b\u308b\u66f8\u985e(\u4fdd\u967a\u91d1\u304c\u652f\u7d66\u3055\u308c\u305f\u5834\u5408\u306e\u307f)<\/li>\n<\/ul>\n<\/div>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u300c\u96d1\u640d\u5931\u306e\u91d1\u984d\u306e\u8a08\u7b97\u66f8\u300d\u3068\u300c\u88ab\u707d\u3057\u305f\u4f4f\u5b85\u3001\u5bb6\u8ca1\u7b49\u306e\u640d\u5931\u984d\u306e\u8a08\u7b97\u66f8\u300d\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/saigai\/h30\/0018008-045\/10.htm\" rel=\"noopener\" target=\"_blank\">\u3053\u3061\u3089<\/a><\/p>\n<p>\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1110.htm\" rel=\"noopener\" target=\"_blank\">\u707d\u5bb3\u3084\u76d7\u96e3\u306a\u3069\u3067\u8cc7\u7523\u306b\u640d\u5bb3\u3092\u53d7\u3051\u305f\u3068\u304d(\u96d1\u640d\u63a7\u9664)<\/a><\/p>\n<h3>\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u707d\u5bb3\u6e1b\u514d\u6cd5\u306f\u3001\u707d\u5bb3\u306b\u3088\u3063\u3066\u4e3b\u3068\u3057\u3066\u751f\u6d3b\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u4f4f\u5b85\u3084\u5bb6\u8ca1\u306b\u640d\u5bb3\u3092\u53d7\u3051\u305f\u3068\u304d\u3001\u640d\u5bb3\u306e\u7a0b\u5ea6\u3084\u305d\u306e\u5e74\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u5229\u7528\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u4f4f\u5b85\u306e\u640d\u5bb3\u5272\u5408\u3068\u7533\u544a\u8005\u306e\u5e74\u9593\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u3001\u305d\u306e\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u304c\u5168\u984d\u514d\u9664\u307e\u305f\u306f\u4e00\u90e8\u6e1b\u984d\u3055\u308c\u308b\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u300c\u707d\u5bb3\u6e1b\u514d\u984d\u300d\u306b\u6e1b\u984d\u5206\u3092\u8a18\u5165\u3057\u3001\u640d\u5bb3\u306e\u4e8b\u5b9f\u3084\u7a0b\u5ea6\u3092\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\u3092\u6dfb\u4ed8\u3001\u307e\u305f\u306f\u4fdd\u5b58\u3057\u305f\u3046\u3048\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u5fc5\u8981\u306a\u66f8\u985e\u3011<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4f4f\u5b85\u3084\u5bb6\u8ca1\u306e\u640d\u5bb3\u72b6\u6cc1\u304c\u5206\u304b\u308b\u66f8\u985e<\/li>\n<li>\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u683c\u3084\u53d6\u5f97\u5e74\u6708\u65e5\u304c\u5206\u304b\u308b\u66f8\u985e<\/li>\n<li>\u707d\u5bb3\u95a2\u9023\u652f\u51fa\u306e\u9818\u53ce\u66f8<\/li>\n<li>\u308a\u707d(\u88ab\u707d)\u8a3c\u660e\u66f8\u5199\u3057<\/li>\n<li>\u4fdd\u967a\u91d1\u7b49\u306e\u88dc\u586b\u984d\u304c\u5206\u304b\u308b\u66f8\u985e(\u4fdd\u967a\u91d1\u304c\u652f\u7d66\u3055\u308c\u305f\u5834\u5408\u306e\u307f)<\/li>\n<\/ul>\n<\/div>\n<p>\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1902.htm\" rel=\"noopener\" target=\"_blank\">\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664<\/a><\/p>\n<h2>\u300c\u96d1\u640d\u63a7\u9664\u300d\u3068\u300c\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664\u300d\u306f\u3069\u3063\u3061\u3092\u4f7f\u3046\u3079\u304d\uff1f<\/h2>\n<p>\u707d\u5bb3\u3092\u53d7\u3051\u3066\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u305f\u3044\u5834\u5408\u3001\u540c\u4e00\u306e\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931\u306b\u3064\u3044\u3066\u3001\u96d1\u640d\u63a7\u9664\u3068\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u8efd\u6e1b\u514d\u9664\u3092\u4f75\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u3044\u305a\u308c\u304b\u4e00\u65b9\u3092\u9078\u629e\u3057\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u4f4f\u5b85\u7b49\u306e\u88ab\u5bb3\u72b6\u6cc1\u3084\u7533\u544a\u8005\u306e\u6240\u5f97\u91d1\u984d\u3001\u7a0e\u984d\u306e\u5927\u304d\u3055\u306a\u3069\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u9069\u7528\u3067\u304d\u308b\u8981\u4ef6\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u640d\u5bb3\u306f\u3001\u9707\u707d\u3084\u843d\u96f7\u306a\u3069\u306e\u81ea\u7136\u707d\u5bb3\u306e\u307b\u304b\u3001\u706b\u707d\u3001\u5bb3\u866b\u306b\u3088\u308b\u88ab\u5bb3\u3001\u76d7\u96e3\u3001\u6a2a\u9818\u3067\u3059(\u8a50\u6b3a\u3084\u6050\u559d\u306b\u3088\u308b\u88ab\u5bb3\u306f\u5bfe\u8c61\u5916)\u3002<\/b><\/span>\u4e00\u65b9\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u8efd\u6e1b\u514d\u9664\u306f\u707d\u5bb3\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u308b\u8cc7\u7523\u306e\u7bc4\u56f2\u3082\u7570\u306a\u308a\u3001\u96d1\u640d\u63a7\u9664\u306f\u4f4f\u5b85\u3084\u5bb6\u8ca1\u306a\u3069\u3001\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u3068\u3055\u308c\u308b\u8cc7\u7523\u304c\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306b\u5bfe\u3057\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u8efd\u6e1b\u514d\u9664\u306f\u5bfe\u8c61\u304c\u9650\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u8efd\u6e1b\u514d\u9664\u306f\u3001\u4fdd\u967a\u91d1\u7b49\u306b\u3088\u3063\u3066\u88dc\u586b\u3055\u308c\u308b\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u5f8c\u306e\u4f4f\u5b85\u306e\u640d\u5bb3\u984d\u304c\u3001\u305d\u306e\u4f4f\u5b85\u306e\u6642\u4fa1\u306e2\u5206\u306e1\u4ee5\u4e0a\u3068\u306a\u308b\u5834\u5408\u306b\u9650\u308a\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u96d1\u640d\u63a7\u9664\u306e\u65b9\u304c\u9069\u7528\u7bc4\u56f2\u306f\u5e83\u304f\u3001\u4e00\u90e8\u640d\u58ca\u306a\u3069\u8efd\u5ea6\u306a\u88ab\u5bb3\u306b\u3082\u5bfe\u5fdc\u3067\u304d\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002\u4f4f\u5b85\u306e\u640d\u5bb3\u5272\u5408\u304c2\u5206\u306e1\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u3084\u3001\u8efd\u5ea6\u306a\u88ab\u5bb3\u306b\u3068\u3069\u307e\u308b\u5834\u5408\u306b\u306f\u3001\u96d1\u640d\u63a7\u9664\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u5236\u9650\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96d1\u640d\u63a7\u9664\u306f\u3001\u9069\u7528\u8981\u4ef6\u3068\u3057\u3066\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u91d1\u984d\u306b\u4e0a\u9650\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\u306e\u8efd\u6e1b\u514d\u9664\u306f\u3001\u707d\u5bb3\u3092\u53d7\u3051\u305f\u5e74\u306e\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u8005\u306b\u9650\u3063\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u707d\u5bb3\u3092\u53d7\u3051\u305f\u5e74\u306e\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u8efd\u6e1b\u514d\u9664\u306f\u9069\u7528\u3067\u304d\u305a\u3001\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u8efd\u6e1b\u7b56\u3068\u3057\u3066\u306f\u96d1\u640d\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u8a08\u7b97\u65b9\u6cd5\u3068\u63a7\u9664\u65b9\u6cd5\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96d1\u640d\u63a7\u9664\u304a\u3088\u3073\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664\u3067\u306f\u3001\u3044\u305a\u308c\u3082\u5dee\u5f15\u640d\u5931\u984d\u3068\u3044\u3046\u8003\u3048\u65b9\u3092\u7528\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u4f4d\u7f6e\u3065\u3051\u306f\u5236\u5ea6\u3054\u3068\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u96d1\u640d\u63a7\u9664\u3067\u306f\u5dee\u5f15\u640d\u5931\u984d\u3092\u57fa\u306b\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\u3067\u306f\u5dee\u5f15\u640d\u5931\u984d\u3092\u57fa\u306b\u4f4f\u5b85\u306e\u640d\u5bb3\u5272\u5408\u3092\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306e\u640d\u5931\u984d\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u306b\u3088\u3063\u3066\u6c42\u3081\u3089\u308c\u308b\u984d\u3067\u3059\u3002\u5dee\u5f15\u640d\u5931\u984d\u3092\u5143\u306b\u3001\u96d1\u640d\u63a7\u9664\u3067\u306f\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\u3067\u306f\u4f4f\u5b85\u306e\u640d\u5bb3\u5272\u5408\u306e\u5224\u5b9a\u3092\u884c\u3063\u305f\u3046\u3048\u3067\u3001\u6240\u5f97\u7a0e\u984d\u306e\u8efd\u6e1b\u5272\u5408\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\u3000margin-bottom: 1em;\"><strong>\u5dee\u5f15\u640d\u5931\u984d \uff1d \u640d\u5bb3\u91d1\u984d + \u707d\u5bb3\u7b49\u95a2\u9023\u306e\u3084\u3080\u3092\u5f97\u306a\u3044\u652f\u51fa(\u203b) &#8211; \u4fdd\u967a\u91d1\u306a\u3069\u306e\u88dc\u586b\u984d<\/strong><\/div>\n<p>\u203b\u707d\u5bb3\u7b49\u95a2\u9023\u306e\u3084\u3080\u3092\u5f97\u306a\u3044\u652f\u51fa\u3068\u306f\u3001\u539f\u72b6\u56de\u5fa9\u306e\u305f\u3081\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/23741\/\" data-internallinksmanager029f6b8e52c=\"468\" title=\"\u4fee\u7e55\u8cbb\">\u4fee\u7e55\u8cbb<\/a>\u3001\u571f\u7802\u3084\u6ec5\u5931\u3057\u305f\u4f4f\u5b85\u306e\u9664\u53bb\u8cbb\u7528\u306a\u3069\u306e\u3053\u3068\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u96d1\u640d\u63a7\u9664\u306e\u8a08\u7b97\u3011<\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u5dee\u5f15\u640d\u5931\u984d &#8211; \u6240\u5f97\u91d1\u984d\u306e10\u5206\u306e1<\/li>\n<li>\u5dee\u5f15\u640d\u5931\u984d\u306e\u3046\u3061\u707d\u5bb3\u95a2\u9023\u652f\u51fa\u306e\u984d \u2013 5\u4e07\u5186<\/li>\n<p>\u203b1\u30682\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u65b9\u306e\u984d\u3092\u9069\u7528\n        <\/ol>\n<\/div>\n<p><b>\u3010\u707d\u5bb3\u6e1b\u514d\u6cd5\u306e\u8efd\u6e1b\u514d\u9664\u8a08\u7b97\u3011<\/b>\uff08\u203b\u8efd\u6e1b\u30fb\u514d\u9664\u306e\u5bfe\u8c61\u306f\u6240\u5f97\u7a0e\u306e\u307f\uff09<\/p>\n<p>\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08 \u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u984d<\/p>\n<p>500\u4e07\u5186\u4ee5\u4e0b:\u3000\u5168\u984d<br \/>\n500\u4e07\u5186\u8d85\u3000750\u4e07\u5186\u4ee5\u4e0b: 2\u5206\u306e1<br \/>\n750\u4e07\u5186\u8d85\u30001,000\u4e07\u5186\u4ee5\u4e0b:\u30004\u5206\u306e1<\/p>\n<p><b>\u3010\u96d1\u640d\u63a7\u9664\u3068\u707d\u5bb3\u6e1b\u514d\u6cd5\u9069\u7528\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\u6bd4\u8f03\u3011<\/b><\/p>\n<p>(\u4f8b)\u5e74\u9593\u6240\u5f97\u91d1\u984d\u5408\u8a08500\u4e07\u5186\u306e\u8005\u304c\u707d\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u3002<\/p>\n<p>\u5dee\u5f15\u640d\u5931\u984d100\u4e07\u5186\u3067\u3001\u5168\u984d\u304c\u96d1\u640d\u63a7\u9664\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\u306e\u8efd\u6e1b\u514d\u9664\u5bfe\u8c61\u306e\u8cc7\u7523\u3068\u3059\u308b\u3002\u707d\u5bb3\u95a2\u9023\u652f\u51fa\u306f50\u4e07\u5186\u3002\u96d1\u640d\u63a7\u9664\u4ee5\u5916\u306e\u6240\u5f97\u63a7\u9664\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u4ee5\u5916\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p><b>\u30fb\u96d1\u640d\u63a7\u9664<\/b><\/p>\n<p>100\u4e07\u5186 &#8211; (500\u4e07\u5186 \u00d7 10\uff05) = 50\u4e07\u5186<\/p>\n<p>\u3010\u707d\u5bb3\u95a2\u9023\u652f\u51fa\u304c50\u4e07\u5186\u3042\u308b\u305f\u3081\u3011<\/p>\n<p>50\u4e07\u5186 \u2013 5\u4e07\u5186 = 45\u4e07\u5186<\/p>\n<p>\u96d1\u640d\u63a7\u9664\u306e\u984d\u306f50\u4e07\u5186<\/p>\n<p>500\u4e07\u5186(\u6240\u5f97\u91d1\u984d) &#8211; 48\u4e07\u5186(\u57fa\u790e\u63a7\u9664) &#8211; 50\u4e07\u5186(\u96d1\u640d\u63a7\u9664) \uff1d402\u4e07\u5186(<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u91d1\u984d)<\/p>\n<p>402\u4e07\u5186\u306f\u300c330\u4e07\u5186\u8d85695\u4e07\u5186\u4ee5\u4e0b\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001<br \/>\n402\u4e07\u5186 \u00d7 20%(\u6240\u5f97\u7a0e\u7387) &#8211; 427,500\u5186(\u63a7\u9664\u984d) = 376,500\u5186(\u6240\u5f97\u7a0e\u984d)<\/p>\n<p><b>\u30fb\u707d\u5bb3\u6e1b\u514d\u6cd5\u306e\u8efd\u6e1b\u514d\u9664<\/b><\/p>\n<p>500\u4e07\u5186(\u6240\u5f97) &#8211; 48\u4e07\u5186(\u57fa\u790e\u63a7\u9664) = 452\u4e07\u5186<br \/>\n452\u4e07\u5186 \u00d7 20%(\u6240\u5f97\u7a0e\u7387) &#8211; 427,500\u5186(\u63a7\u9664\u984d) = 476,500\u5186(\u6240\u5f97\u7a0e\u984d)<\/p>\n<p>\u6240\u5f97\u984d\u5408\u8a08500\u4e07\u5186\u4ee5\u4e0b\u306a\u306e\u3067\u3001\u6240\u5f97\u7a0e\u306f\u5168\u984d\u514d\u9664\u30670\u5186\u3002<\/p>\n<p>\u203b\u6240\u5f97\u984d\u5408\u8a08500\u4e07\u5186\u8d85750\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u6240\u5f97\u7a0e\u984d238,250\u5186\u3001750\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u6240\u5f97\u7a0e\u984d119,125\u5186<\/p>\n<p>\u203b\u4e0a\u8a18\u306e\u8a08\u7b97\u306f\u30012\u3064\u306e\u65b9\u6cd5\u3092\u8aac\u660e\u3059\u308b\u305f\u3081\u306e\u7c21\u6613\u7684\u306a\u3082\u306e\u3067\u3059\u3002\u5b9f\u969b\u306e\u8a08\u7b97\u306f\u640d\u5bb3\u3092\u53d7\u3051\u305f\u8cc7\u7523\u3054\u3068\u306b\u500b\u5225\u306b\u7d30\u304b\u304f\u884c\u3046\u307b\u304b\u3001\u6700\u7d42\u7684\u306a\u6240\u5f97\u7a0e\u984d\u306f100\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u305f\u984d\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u8efd\u6e1b\u30fb\u514d\u9664\u306e\u5bfe\u8c61\u306f\u6240\u5f97\u7a0e\u306e\u307f\u3067\u3042\u308a\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u5225\u9014\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u57fa\u790e\u63a7\u9664\u3084\u6240\u5f97\u7a0e\u7387\u306e\u8a08\u7b97\u306f\u3001\u4ee4\u548c2\u5e74\u5206\u4ee5\u5f8c\u306e\u6cd5\u4ee4\uff08\u57fa\u790e\u63a7\u966448\u4e07\u5186\uff09\u3092\u3082\u3068\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u7fcc\u5e74\u4ee5\u964d\u3078\u306e\u7e70\u308a\u8d8a\u3057\u306e\u6709\u7121<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u707d\u5bb3\u306b\u3088\u3063\u3066\u8ca1\u7523(\u73fe\u91d1\u3084\u4f4f\u5b85\u306a\u3069\u30d7\u30e9\u30b9\u306e\u8ca1\u7523)\u306b\u76f8\u5f53\u306e\u640d\u5931\u3092\u53d7\u3051\u305f\u4eba\u306e\u3046\u3061\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306b\u57fa\u3065\u304d\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u9577\u306b\u7d0d\u7a0e\u306e\u7336\u4e88\u3092\u7533\u8acb\u3057\u3001\u627f\u8a8d\u3092\u53d7\u3051\u305f\u4eba\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u3053\u3067\u3044\u3046\u76f8\u5f53\u306a\u640d\u5931\u3068\u306f\u3001\u707d\u5bb3\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u640d\u5931\u984d\u304c\u3001\u7d0d\u7a0e\u8005\u306e\u6709\u3059\u308b\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u306e\u4fa1\u683c\u306e\u3046\u306120\uff05\u4ee5\u4e0a\u306b\u76f8\u5f53\u3059\u308b\u5834\u5408\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7336\u4e88\u304c\u53d7\u3051\u3089\u308c\u308b\u671f\u9593<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7336\u4e88\u671f\u9593\u306f\u539f\u52471\u5e74\u3067\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/12964\/\" data-internallinksmanager029f6b8e52c=\"429\" title=\"\u4e88\u5b9a\u7d0d\u7a0e\">\u4e88\u5b9a\u7d0d\u7a0e<\/a>\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7b2c1\u671f\u30fb\u7b2c2\u671f\u306e\u5404\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306b\u3064\u3044\u3066\u3001\u7d0d\u671f\u9650\u3054\u3068\u306b\u7336\u4e88\u307e\u305f\u306f\u6e1b\u984d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b<\/h3>\n<p>\u3053\u306e\u307b\u304b\u306b\u3082\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u63a7\u9664\u3092\u5229\u7528\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u300c<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>\u306e\u9069\u7528\u671f\u9593\u306e\u7279\u4f8b\u300d(\u707d\u5bb3\u5f8c\u306b\u4f4f\u3081\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u63a7\u9664\u3092\u7d99\u7d9a\u3067\u304d\u308b)\u3068\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u91cd\u8907\u9069\u7528\u306e\u7279\u4f8b\u300d(\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3082\u3068\u3001\u5f93\u524d\u5bb6\u5c4b\u5206\u3068\u65b0\u4f4f\u5c45\u5206\u306e\u63a7\u9664\u3092\u4f75\u305b\u3066\u9069\u7528\u3067\u304d\u308b)\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u307b\u304b\u3001\u8ca1\u5f62\u4f4f\u5b85(\u5e74\u91d1)\u8caf\u84c4\u3001\u30b8\u30e5\u30cb\u30a2NISA\u306b\u304a\u3051\u308b\u707d\u5bb3\u6642\u306e\u6255\u3044\u51fa\u3057\u7b49\u306b\u95a2\u3059\u308b\u7279\u4f8b\uff08\u8ab2\u7a0e\u95a2\u4fc2\u3092\u542b\u3080\u53d6\u6271\u3044\uff09\u306a\u3069\u3082\u3042\u308b\u306e\u3067\u3001\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u78ba\u8a8d\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/04_4.htm\" rel=\"noopener\" target=\"_blank\">\u300c\u707d\u5bb3\u7b49\u306b\u3042\u3063\u305f\u3068\u304d\u300d<\/a><\/p>\n<h2>\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931\u306e\u7a0b\u5ea6\u6b21\u7b2c\u3067\u306f\u6240\u5f97\u7a0e\u4ee5\u5916\u306e\u6e1b\u514d\u3082\u53d7\u3051\u3089\u308c\u308b<\/h2>\n<p>\u3053\u3053\u307e\u3067\u6240\u5f97\u7a0e\u306e\u707d\u5bb3\u306b\u304b\u304b\u308f\u308b\u6e1b\u514d\u3092\u6319\u3052\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u6240\u5f97\u7a0e\u4ee5\u5916\u306e\u7a0e\u91d1\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306b\u3064\u3044\u3066\u3082\u3001\u707d\u5bb3\u306b\u3088\u308b\u6e1b\u514d\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee3\u8868\u7684\u306a\u3082\u306e\u3092\u3044\u304f\u3064\u304b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u500b\u4eba\u4f4f\u6c11\u7a0e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u3082\u6240\u5f97\u7a0e\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u96d1\u640d\u63a7\u9664\u306e\u307b\u304b\u3001\u6761\u4f8b\u306b\u3088\u308b\u6e1b\u514d\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u6240\u5f97\u7a0e\u3068\u7570\u306a\u308b\u306e\u306f\u3001\u6240\u5f97\u7a0e\u304c\u96d1\u640d\u63a7\u9664\u3068\u8efd\u6e1b\u514d\u9664\u306e\u9078\u629e\u5f0f\u3067\u3042\u3063\u305f\u306e\u306b\u5bfe\u3057\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u3067\u306f\u3001\u96d1\u640d\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u307b\u304b\u3001\u81ea\u6cbb\u4f53\u306e\u6761\u4f8b\u306b\u57fa\u3065\u304f\u6e1b\u514d\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3053\u308c\u3089\u3092\u4f75\u305b\u3066\u53d7\u3051\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6e1b\u514d\u306e\u5bfe\u8c61\u8005\u3084\u904b\u7528\u306f\u3001\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7a0e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/words\/2252\/\" data-internallinksmanager029f6b8e52c=\"75\" 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