{"id":49699,"date":"2021-05-28T13:55:38","date_gmt":"2021-05-28T04:55:38","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=49699"},"modified":"2026-01-16T16:42:38","modified_gmt":"2026-01-16T07:42:38","slug":"%e9%85%8d%e5%81%b6%e8%80%85%e7%89%b9%e5%88%a5%e6%8e%a7%e9%99%a4%e3%81%a8%e5%b9%b4%e5%8f%8e%e3%81%ae%e9%96%a2%e4%bf%82%e3%82%92%e3%82%8f%e3%81%8b%e3%82%8a%e3%82%84%e3%81%99%e3%81%8f%ef%bc%81103","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49699\/","title":{"rendered":"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3068\u306f\uff1f\u5e74\u53ce\u3068\u306e\u95a2\u4fc2\u3092\u308f\u304b\u308a\u3084\u3059\u304f\uff01103\u4e07\u30fb150\u4e07\u30fb201\u4e07\u306e\u58c1"},"content":{"rendered":"<p><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\u9069\u7528\u3059\u308b\u3068\u304d\u3001\u914d\u5076\u8005\u306e\u30d1\u30fc\u30c8\u5e74\u53ce\uff08\u30d1\u30fc\u30c8\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\uff09\u304c150\u4e07\u5186\u307e\u3067\u306a\u3089\u6e80\u984d\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u300c150\u4e07\u5186\u306e\u58c1\u300d\u4ee5\u5916\u306b\u3082\u300c103\u4e07\u5186\u300d\u306e\u58c1\u3084\u300c201\u4e07\u5186\u306e\u58c1\u300d\u304c\u5b58\u5728\u3057\u3001\u304b\u304b\u308b\u7a0e\u91d1\u3082\u5909\u52d5\u3059\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f<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>\u3084\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u6982\u8981\u304b\u3089\u3001\u30d1\u30fc\u30c8\u5e74\u53ce103\u4e07\u30fb150\u4e07\u30fb201\u4e07\u306e\u58c1\u3001\u5e74\u53ce\u3054\u3068\u306e\u7a0e\u91d1\u3084\u4fdd\u967a\u6599\u3068\u306e\u95a2\u4fc2\u6027\u3092\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\/15089\/?provider=ta_basic&provider_info=cv.49699.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\/wp-content\/uploads\/2026\/01\/minibook_tax_return_49699.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>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664 \u9069\u7528\u6761\u4ef6\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\uff06\u63d0\u51fa\u66f8\u985e\u30ea\u30b9\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664 \u9069\u7528\u6761\u4ef6\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\uff06\u63d0\u51fa\u66f8\u985e\u30ea\u30b9\u30c8\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>\u914d\u5076\u8005\u63a7\u9664\u3068\u306f<\/h2>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/003.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-60354\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/003-1024x384.jpg\" alt=\"\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\" width=\"640\" height=\"240\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/003-1024x384.jpg 1024w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/003-300x113.jpg 300w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/003-768x288.jpg 768w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/003.jpg 1280w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\u3001\u4e00\u5b9a\u4ee5\u4e0b\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u306e\u914d\u5076\u8005\u304c\u3044\u308b\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u53d7\u3051\u3089\u308c\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u306e\u3053\u3068<\/b><\/span>\u3067\u3059\u3002<strong>\u300c\u914d\u5076\u8005\u3092\u990a\u3046\u884c\u70ba\u304c\u7a0e\u3092\u8ca0\u62c5\u3059\u308b\u80fd\u529b\u3092\u6e1b\u3089\u3057\u3066\u3057\u307e\u3046\u300d<\/strong>\u3068\u3044\u3046\u8003\u3048\u65b9\u304b\u3089\u3001\u305d\u306e\u8ca0\u62c5\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306b\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u6240\u5f97300\u4e07\u5186\u3067\u914d\u5076\u8005\u63a7\u966438\u4e07\u5186\u5206\u3092\u9069\u7528\u3067\u304d\u308c\u3070\u3001\u6240\u5f97\u7a0e\u304c3.8\u4e07\u5186\u5b89\u304f\u306a\u308a\u307e\u3059\u3002\u6240\u5f97500\u4e07\u5186\u3060\u30687.6\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u5834\u5408\u3001\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u5834\u5408\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306e\u3068\u304d\u306b\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<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\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u3092\u52e4\u3081\u5148\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9<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>\uff08\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\uff09\u306e\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u306e\u3068\u304d\u306b\u7533\u8acb\u3057\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u65e8\u3092\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u4ee5\u4e0b\u3067\u306f\u3055\u3089\u306b\u914d\u5076\u8005\u63a7\u9664\u306e\u6982\u8981\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u306e\u91d1\u984d\u3068\u8981\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u63a7\u9664\u306e\u91d1\u984d\u306f\u3001\u914d\u5076\u8005\u3092\u990a\u3063\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/b><\/span><br \/>\n\u4f8b\u3048\u3070\u592b\u304c\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3067\u59bb\u304c\u5c02\u696d\u4e3b\u5a66\u306e\u5834\u5408\u3060\u3068\u3001\u592b\u306e\u6240\u5f97\u984d\u3092\u57fa\u6e96\u306b\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>2018\u5e74\u306e\u6cd5\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff08900\u4e07\u5186\u304c\u57fa\u6e96\uff09\u306b\u5fdc\u3058\u3066\u3001\u63a7\u9664\u984d\u304c\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<br \/>\n\u6240\u5f97\u304c900\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\uff08\u7d66\u4e0e\u53ce\u5165\u30671,095\u4e07\u5186\u8d85\uff09\u306b\u306a\u308b\u4eba\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3082\u3057\u914d\u5076\u8005\u306e\u5e74\u9f62\u304c\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u306770\u6b73\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u3001\u300c\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u3068\u3057\u3066\u3088\u308a\u5927\u304d\u3044\u91d1\u984d\u3092\u63a7\u9664\u53ef\u80fd\u3067\u3059\u3002\u4e00\u822c\u7684\u306a\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3067\u305d\u308c\u305e\u308c\u5177\u4f53\u7684\u306a\u63a7\u9664\u984d\u3092\u307f\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"text-align: left;\" rowspan=\"2\">\u63a7\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u984d<\/th>\n<th style=\"text-align: left;\" colspan=\"2\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/th>\n<th style=\"text-align: left;\">\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">900\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">38\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">900\u4e07\u5186\u8d85\uff5e950\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">26\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">32\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">950\u4e07\u5186\u8d85\uff5e1,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">13\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">16\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">1,000\u4e07\u5186\u8d85\uff5e<\/td>\n<td style=\"text-align: left;\">0\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">0\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" target=\"_blank\" rel=\"noopener\">No.1191\u2003\u914d\u5076\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>2017\u5e74\u4ee5\u524d\u306f\u4e0a\u8a18\u306e\u3088\u3046\u306a\u6bb5\u968e\u69cb\u9020\u3067\u306f\u306a\u304f\u3001\u4e00\u822c\u306738\u4e07\u5186\u30fb\u8001\u4eba\u306748\u4e07\u5186\u3068\u4e00\u5f8b\u3067\u6c7a\u307e\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u914d\u5076\u8005\u304c\u969c\u5bb3\u8005\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u307b\u304b\u306b<a href=\"https:\/\/biz.moneyforward.com\/words\/1121\/\" data-internallinksmanager029f6b8e52c=\"209\" title=\"\u969c\u5bb3\u8005\u63a7\u9664\">\u969c\u5bb3\u8005\u63a7\u9664<\/a>27\u4e07\u5186\uff08\u7279\u5225\u969c\u5bb3\u8005\u306f40\u4e07\u5186\u30fb\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u306f75\u4e07\u5186\uff09\u306e\u9069\u7528\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u6761\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u306e\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u3067\u6b21\u306e\u8981\u4ef6\u3059\u3079\u3066\u306b\u5f53\u3066\u306f\u307e\u308b\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/b><\/span>\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span>Point<\/span>\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u6761\u4ef6<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6c11\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068\uff08\u5e02\u753a\u6751\u533a\u306e\u5f79\u5834\u3084\u5a5a\u59fb\u5c4a\u3092\u63d0\u51fa\u3057\u3066\u53d7\u7406\u3055\u308c\u305f\u8005\u3067\u3001\u5185\u7e01\u95a2\u4fc2\u306f\u8a72\u5f53\u3057\u306a\u3044\uff09<\/li>\n<li>\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068\uff08\u9060\u65b9\u3078\u306e\u9001\u91d1\u3082\u542b\u307f\u3001\u751f\u6d3b\u306e\u8ca1\u6e90\u304c\u5171\u901a\u3057\u3066\u3044\u308b\u3053\u3068\uff09<\/li>\n<li>\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f\u57fa\u790e\u63a7\u966448\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u306f103\u4e07\u5186\u4ee5\u4e0b\uff08\u57fa\u790e\u63a7\u966448\u4e07\u5186\uff0b<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>55\u4e07\u5186\uff09\u3067\u3042\u308b\u3053\u3068<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u3001\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u7d66\u4e0e\u306e\u652f\u6255\u3044\u30921\u56de\u3082\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u4e00\u822c\u7684\u306b\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3059\u308b\u3088\u3046\u306b\u306a\u308b\u300c103\u4e07\u5186\u306e\u58c1\u300d\u306f\u3001\u3053\u306e48\u4e07\u5186\uff0b55\u4e07\u5186\u304b\u3089\u6765\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u4ee4\u548c\u5143\u5e74\u4ee5\u524d\u306e\u5236\u5ea6\u3067\u306f\u57fa\u790e\u63a7\u966438\u4e07\u5186\uff0b\u7d66\u4e0e\u6240\u5f97\u63a7\u966465\u4e07\u5186\u3067103\u4e07\u5186\u3067\u3057\u305f\u3002<\/p>\n<h2>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3068\u306f<\/h2>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/004-1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-60380\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/004-1-1024x384.jpg\" alt=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3068\u306f\" width=\"640\" height=\"240\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/004-1-1024x384.jpg 1024w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/004-1-300x113.jpg 300w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/004-1-768x288.jpg 768w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/004-1.jpg 1280w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3068\u306f\u300148\u4e07\u5186\u4ee5\u4e0a\u306e\u6240\u5f97\u3092\u7a3c\u3044\u3067\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u3067\u304d\u306a\u3044\u914d\u5076\u8005\u3067\u3042\u308b\u30b1\u30fc\u30b9\u3067\u3082\u9069\u7528\u3067\u304d\u308b\u6240\u5f97\u63a7\u9664\u306e\u3053\u3068<\/b><\/span>\u3067\u3059\u3002<\/p>\n<p>\u300c\u30d1\u30fc\u30c8\u30bf\u30a4\u30e0\u3067\u50cd\u304f\u4e3b\u5a66\u304c\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u9664\u5916\u306b\u306a\u3063\u305f\u308a\u3001\u305d\u306e\u4e3b\u5a66\u304c\u72ec\u7acb\u3057\u305f\u7d0d\u7a0e\u8005\u306b\u306a\u3063\u3066\u7a0e\u8ca0\u62c5\u304c\u5897\u3057\u305f\u308a\u306a\u3069\u3067\u8d77\u3053\u308b\u300e\u624b\u53d6\u308a\u306e\u9006\u8ee2\u73fe\u8c61\u300f\u3078\u306e\u5bfe\u5fdc\u300d\u304c\u76ee\u7684\u3067\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u9069\u7528\u3067\u304d\u308c\u3070\u914d\u5076\u8005\u63a7\u9664\u3068\u540c\u3058\u304f\u7a0e\u91d1\u3092\u5b89\u304f\u3067\u304d\u307e\u3059\u3002\u7533\u8acb\u65b9\u6cd5\u3082\u914d\u5076\u8005\u63a7\u9664\u3068\u540c\u3058\u3067\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u30012018\u5e74\u306e\u6cd5\u6539\u6b63\u306b\u3088\u3063\u3066\u5909\u5316\u3057\u305f\u70b9\u3092\u542b\u3081\u3066\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6<\/h3>\n<p><strong>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u914d\u5076\u8005\u3092\u990a\u3063\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5e74\u53ce\u3060\u30681,195\u4e07\u5186\u4ee5\u4e0b\uff08\u203b\uff09\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u6700\u5927\u984d\u3067\u63a7\u9664\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u4ee5\u4e0b\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u203b\u7d66\u4e0e\u53ce\u51651,195\u4e07\u5186\uff0d\u7d66\u4e0e\u6240\u5f97\u63a7\u9664195\u4e07\u5186\uff1d\u6240\u5f971000\u4e07\u5186\u30022019\u5e74\u4ee5\u524d\u306f\u5e74\u53ce1,220\u4e07\u5186\uff0d\u7d66\u4e0e\u6240\u5f97\u63a7\u9664220\u4e07\u5186\uff1d\u6240\u5f971,000\u4e07\u5186\u3060\u3063\u305f\u3002<br \/>\n\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" target=\"_blank\" rel=\"noopener\">No.1410\u2003\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u6761\u4ef6\u306f\u3001\u6b21\u306e\u3059\u3079\u3066\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068<\/b><\/span>\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span>Point<\/span>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6c11\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068\uff08\u914d\u5076\u8005\u63a7\u9664\u3068\u540c\u3058\uff09<\/li>\n<li>\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068\uff08\u914d\u5076\u8005\u63a7\u9664\u3068\u540c\u3058\uff09<\/li>\n<li>\u5bfe\u8c61\u306e\u914d\u5076\u8005\u304c\u3059\u3067\u306b\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u9069\u7528\u3057\u3066\u3044\u306a\u3044\u3053\u3068<\/li>\n<li>\u9752\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u7d66\u4e0e\u306e\u652f\u6255\u3044\u30921\u56de\u3082\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068<\/li>\n<li>\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<\/li>\n<li>\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u8d85\uff5e133\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\uff08\u7d66\u4e0e\u53ce\u5165103\u4e07\u5186\u8d85\uff5e201\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>2017\u5e74\u4ee5\u524d\u306f\u914d\u5076\u8005\u306e\u6240\u5f97\u304c76\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u3001\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u6cd5\u6539\u6b63\u306b\u3088\u3063\u3066\u914d\u5076\u8005\u63a7\u9664\u304c\u6bb5\u968e\u7684\u306a\u5f15\u304d\u4e0b\u3052\u306b\u306a\u3063\u305f\u53cd\u9762\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u305f\u306e\u3067\u3059\u3002<\/p>\n<p><strong>\u4e0a\u8a18\u306e\u307b\u304b\u306b\u306f\u4ee5\u4e0b\u306e\u6761\u4ef6\u3082\u3042\u308a\u307e\u3059\u3002<\/strong>\u5f53\u3066\u306f\u307e\u308b\u4eba\u306f\u5c11\u306a\u3044\u3067\u3059\u304c\u3001\u4e00\u5ea6\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u914d\u5076\u8005\u304c\u300c\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\u7533\u544a\u66f8\u300d\u307e\u305f\u306f\u300c\u5f93\u305f\u308b\u7d66\u4e0e\u306b\u3064\u3044\u3066\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306b\u8a18\u8f09\u3055\u308c\u305f\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u304c\u3042\u308b\u5c45\u4f4f\u8005\u3068\u3057\u3066<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\u3066\u3044\u306a\u3044\u3053\u3068<\/li>\n<li>\u914d\u5076\u8005\u304c\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53d7\u7d66\u8005\u306e\u6276\u990a\u89aa\u65cf\u7b49\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u304c\u3042\u308b\u5c45\u4f4f\u8005\u3068\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<h3>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d<\/h3>\n<p><strong>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d\u3082\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u6240\u5f97\u91d1\u984d\u306b\u3088\u3063\u3066\u91d1\u984d\u304c\u5909\u5316\u3057\u307e\u3059<\/strong>\u3002\u914d\u5076\u8005\u63a7\u9664\u3068\u7570\u306a\u308b\u306e\u306f\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u984d\u306b\u3088\u3063\u3066\u3082\u6bb5\u968e\u7684\u306b\u6570\u5024\u304c\u5909\u308f\u308b\u70b9\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u8868\u3067\u914d\u5076\u8005\u3068\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u984d\u304c\u30af\u30ed\u30b9\u3059\u308b\u3068\u3053\u308d\u304c\u3001\u305d\u306e\u592b\u5a66\u306e\u63a7\u9664\u984d\u306b\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u306e\u6240\u5f97\u304c103\u4e07\u5186\u3067\u3001\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u304c920\u4e07\u5186\u3067\u3042\u308b\u5834\u5408\u3001\u63a7\u9664\u984d\u306f\u300c21\u4e07\u5186\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"text-align: left;\" rowspan=\"2\">\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u984d<\/th>\n<th style=\"text-align: left;\" colspan=\"3\">\u63a7\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">900\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th style=\"text-align: left;\">900\u4e07\u5186\u8d85<br \/>\n950\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th style=\"text-align: left;\">950\u4e07\u5186\u8d85<br \/>\n1,000\u4e07\u5186\u4ee5\u4e0b<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">48\u4e07\u5186\u8d85\uff5e<br \/>\n95\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">38\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">26\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">13\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">95\u4e07\u5186\u8d85\uff5e<br \/>\n100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">36\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">24\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">12\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100\u4e07\u5186\u8d85\uff5e<br \/>\n105\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">31\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">21\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">105\u4e07\u5186\u8d85\uff5e<br \/>\n110\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">26\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">18\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">9\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">110\u4e07\u5186\u8d85\uff5e<br \/>\n115\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">21\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">14\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">7\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">115\u4e07\u5186\u8d85\uff5e<br \/>\n120\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">16\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">11\u4e07\u5186<\/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\uff5e<br \/>\n125\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">11\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">8\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">4\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">125\u4e07\u5186\u8d85\uff5e<br \/>\n130\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">6\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">4\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">2\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">130\u4e07\u5186\u8d85\uff5e<br \/>\n133\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">3\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">2\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">1\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\" target=\"_blank\" rel=\"noopener\">No.1195\u2003\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u914d\u5076\u800595\u4e07\u5186\u4ee5\u4e0b\u30fb\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u7d66\u4e0e\u6240\u5f97900\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u6700\u5927\u984d\u3067\u3042\u308b38\u4e07\u5186\u3067\u3059\u3002\u3082\u3057\u914d\u5076\u8005120\u4e07\u5186\u4ee5\u4e0b\u30fb\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u7d66\u4e0e\u6240\u5f97950\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u307011\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u3061\u3089\u306b\u306f\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u3088\u3046\u306a\u5e74\u9f62\u306b\u5fdc\u3058\u305f\u5897\u984d\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306b\u3064\u3044\u3066\u3088\u308a\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3082\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-lkc-id=\"41\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/04\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u78ba\u5b9a\u7533\u544a\u3067\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u65b9\u6cd5\u306f\uff1f\u9752\u8272\u7533\u544a\u306e\u5834\u5408\u3082\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3067\u306f\u3001\u516c\u6b63\u306b\u6240\u5f97\u7a0e\u3092\u8ab2\u3059\u305f\u3081\u306b\u3001\u5404\u7d0d\u7a0e\u8005\u306e\u4e8b\u60c5\u3092\u52a0\u5473\u3059\u308b\u6240\u5f97\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6240\u5f97\u63a7\u9664\u306f\u3001\u5168\u90e8\u306716\u500b\u306e\u9805\u76ee\u304c\u3042\u308a\u3001\u78ba\u5b9a\u7533\u544a\u6642\u306b\u306f\u3001\u9752\u8272\u7533\u544a\u3001\u767d\u8272\u7533\u544a\u3092\u554f\u308f\u305a\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002\u6240\u5f97\u63a7\u9664\u306b\u3088\u308a\u8ab2\u7a0e\u5bfe\u8c61\u3092\u5727\u7e2e\u3067\u304d\u308b\u305f\u3081\u3001\u305d\u306e\u5206\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u984d\u3067\u304d\u307e\u3059\u3002\u6240\u5f97\u63a7\u9664\u306e\u4e2d\u3067\u3082\u3001\u914d\u5076\u8005\u306b\u95a2\u9023\u3059\u308b\u306e\u304c\u3001\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306b\u3064\u3044\u3066\u306e\u6982\u8981\u3084\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u3001\u7533\u544a\u6f0f\u308c\u3057\u305f\u3068\u304d\u306e\u5bfe\u5fdc\u307e\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\u914d\u5076\u8005\u63a7\u9664\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u914d...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h2>\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9055\u3044<\/h2>\n<p>\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306b\u306f\u914d\u5076\u8005\u306e\u6240\u5f97\u6761\u4ef6\u3001\u63a7\u9664\u984d\u3001\u57fa\u6e96\u306e\u9055\u3044\u306e3\u3064\u306e\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u306e\u6240\u5f97\u6761\u4ef6\u306e\u9055\u3044<\/h3>\n<p>\u914d\u5076\u8005\u63a7\u9664\u306f\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002<br \/>\n\u4e00\u65b9\u306e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3067\u306f\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001<span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u63a7\u9664\u306f\u914d\u5076\u8005\u306e\u6240\u5f97\u304c\u4e00\u5b9a\u984d\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u914d\u5076\u8005\u306e\u6240\u5f97\u91d1\u984d\u304c\u914d\u5076\u8005\u63a7\u9664\u306e\u57fa\u6e96\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\" rowspan=\"2\">\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th colspan=\"3\">\u63a7\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<th>900\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>950\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th>\u914d\u5076\u8005\u63a7\u9664<\/th>\n<td style=\"text-align: left;\">48\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">38\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">26\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">13\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th rowspan=\"9\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/th>\n<td style=\"text-align: left;\">48\u4e07\u5186\u8d8595\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">38\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">26\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">13\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">95\u4e07\u5186\u8d85100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">36\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">24\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">12\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100\u4e07\u5186\u8d85105\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">31\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">21\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">105\u4e07\u5186\u8d85110\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">26\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">18\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">9\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">110\u4e07\u5186\u8d85115\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">21\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">14\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">7\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">115\u4e07\u5186\u8d85120\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">16\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">11\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">120\u4e07\u5186\u8d85125\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">11\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">8\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">4\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">125\u4e07\u5186\u8d85130\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">6\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">4\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">2\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">130\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">3\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">2\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">1\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2672.htm\" rel=\"noopener\" target=\"_blank\">No.2672\u2003\u5e74\u672b\u8abf\u6574\u3067\u914d\u5076\u8005\u63a7\u9664\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u63a7\u9664\u984d\u306e\u9055\u3044<\/h3>\n<p>\u914d\u5076\u8005\u63a7\u9664\u306e\u63a7\u9664\u984d\u306f\u6700\u5927\u306738\u4e07\u5186\u3067\u3059\u304c\u3001\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u5834\u5408\u306f48\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u304c\u308a\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u306e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u6700\u5927\u306738\u4e07\u5186\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u63a7\u9664\u984d\u306e\u57fa\u6e96\u306e\u9055\u3044<\/h3>\n<p>\u914d\u5076\u8005\u63a7\u9664\u306e\u63a7\u9664\u984d\u306f\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3068\u914d\u5076\u8005\u306e\u5e74\u9f62\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3057\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u306e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u7d0d\u7a0e\u8005\u672c\u4eba\u3068\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u65b9\u304c\u5c11\u3057\u8907\u96d1\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u63a7\u9664\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u5e74\u672b\u8abf\u6574\u307e\u305f\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u4e00\u822c\u7684\u306b\u306f\u4f1a\u793e\u54e1\u306f\u5e74\u672b\u8abf\u6574\u3067\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u78ba\u5b9a\u7533\u544a\u3067\u7533\u8acb\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4f1a\u793e\u54e1\u3067\u3082\u4ed6\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u3042\u308f\u305b\u3066\u914d\u5076\u8005\u63a7\u9664\u304a\u3088\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u7533\u8acb\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3092\u3059\u308b\u4eba\u304c\u3001\u914d\u5076\u8005\u63a7\u9664\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u969b\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u3069\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u4eba\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u3068\u7b2c\u4e8c\u8868\u306b\u63a7\u9664\u984d\u3084\u914d\u5076\u8005\u306e\u60c5\u5831\u3092\u8a18\u5165\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span>Point<\/span>\u30bf\u30a4\u30c8\u30eb<\/div>\n<ul class=\"summary-box__list summary-box__list--check\">\n<li>\u7b2c\u4e00\u8868\uff1a\u6240\u5f97\u63a7\u9664\u300c\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u300d\u306b\u63a7\u9664\u984d\u3092\u8a18\u5165<\/li>\n<li>\u7b2c\u4e8c\u8868\uff1a\u300c\u914d\u5076\u8005\u3084\u89aa\u65cf\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306b\u6c0f\u540d\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56517\/\" data-internallinksmanager029f6b8e52c=\"510\" title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/a>\u3001\u751f\u5e74\u6708\u65e5\u3092\u8a18\u5165<\/li>\n<\/ul>\n<\/div>\n<p>\u78ba\u5b9a\u7533\u544a\u3067\u914d\u5076\u8005\u63a7\u9664\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-lkc-id=\"41\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/04\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u78ba\u5b9a\u7533\u544a\u3067\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u65b9\u6cd5\u306f\uff1f\u9752\u8272\u7533\u544a\u306e\u5834\u5408\u3082\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3067\u306f\u3001\u516c\u6b63\u306b\u6240\u5f97\u7a0e\u3092\u8ab2\u3059\u305f\u3081\u306b\u3001\u5404\u7d0d\u7a0e\u8005\u306e\u4e8b\u60c5\u3092\u52a0\u5473\u3059\u308b\u6240\u5f97\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6240\u5f97\u63a7\u9664\u306f\u3001\u5168\u90e8\u306716\u500b\u306e\u9805\u76ee\u304c\u3042\u308a\u3001\u78ba\u5b9a\u7533\u544a\u6642\u306b\u306f\u3001\u9752\u8272\u7533\u544a\u3001\u767d\u8272\u7533\u544a\u3092\u554f\u308f\u305a\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002\u6240\u5f97\u63a7\u9664\u306b\u3088\u308a\u8ab2\u7a0e\u5bfe\u8c61\u3092\u5727\u7e2e\u3067\u304d\u308b\u305f\u3081\u3001\u305d\u306e\u5206\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u984d\u3067\u304d\u307e\u3059\u3002\u6240\u5f97\u63a7\u9664\u306e\u4e2d\u3067\u3082\u3001\u914d\u5076\u8005\u306b\u95a2\u9023\u3059\u308b\u306e\u304c\u3001\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306b\u3064\u3044\u3066\u306e\u6982\u8981\u3084\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u3001\u7533\u544a\u6f0f\u308c\u3057\u305f\u3068\u304d\u306e\u5bfe\u5fdc\u307e\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\u914d\u5076\u8005\u63a7\u9664\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u914d...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h2>\u5e74\u53ce103\u4e07\u306e\u58c1\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce103\u4e07\u5186\uff08\u7d66\u4e0e\u53ce\u5165103\u4e07\u5186\uff09\u306e\u58c1\u3068\u306f\u3001\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u50cd\u3044\u3066\u3044\u308b\u914d\u5076\u8005\u306b\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u304b\u3069\u3046\u304b\u306e\u7dda\u5f15\u3092\u8868\u3057\u307e\u3059\u3002<\/b><\/span>\u57fa\u790e\u63a7\u966448\u4e07\u5186\uff0b\u914d\u5076\u8005\u7279\u5225\u63a7\u966455\u4e07\u5186\uff1d103\u4e07\u5186\u304c\u6839\u62e0\u3067\u3059\u3002<\/p>\n<p>\u5e74\u53ce103\u4e07\u5186\u4ee5\u5185\u3067\u3042\u308c\u3070\u3001\u3053\u306e2\u3064\u306e\u63a7\u9664\u306e\u304a\u304b\u3052\u3067<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u984d\u304c0\u5186\u306b\u306a\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u304b\u3064\u3066\u5e74\u53ce103\u4e07\u5186\u306f\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\u5426\u304b\u306e\u57fa\u6e96\u3082\u542b\u3093\u3067\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u30012018\u5e74\u4ee5\u964d\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u7bc4\u56f2\u304c\u5e83\u304c\u3063\u305f\u3053\u3068\u3067\u3001103\u4e07\u5186\u3092\u8d85\u3048\u3066\u3082\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30d1\u30fc\u30c8\u3067\u3088\u307b\u3069\u9ad8\u53ce\u5165\u3092\u5f97\u306a\u3044\u9650\u308a\u306f\u304b\u304b\u308b\u6240\u5f97\u7a0e\u3082\u5c11\u306a\u3044\u305f\u3081\u3001\u5e74\u53ce103\u4e07\u5186\u306e\u58c1\u306f\u306a\u304f\u306a\u3063\u3066\u304d\u305f\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5e74\u53ce150\u4e07\u306e\u58c1<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce150\u4e07\u5186\u306e\u58c1\uff08\u7d66\u4e0e\u53ce\u5165150\u4e07\u5186\u306e\u58c1\uff09\u3068\u306f\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u304c\u6e80\u984d\u306e38\u4e07\u5186\u53d7\u3051\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u306e\u7dda\u5f15<\/b><\/span>\u3067\u3059\u3002<strong>\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u6e80\u984d38\u4e07\u5186\u3067\u63a7\u9664\u3067\u304d\u308b\u914d\u5076\u8005\u306e\u6240\u5f97\u4e0a\u9650\u984d95\u4e07\u5186\u300d\uff0b\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u966455\u4e07\u5186\u300d\uff1d150\u4e07\u5186\u304c\u6839\u62e0\u3067\u3059\u3002<\/strong><\/p>\n<p>\u305f\u3060\u3057\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u984d\u304c900\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u300126\u4e07\u5186\u300113\u4e07\u5186\u3068\u4e0b\u304c\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th rowspan=\"2\">\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u984d<\/th>\n<th colspan=\"3\">\u63a7\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">900\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th style=\"text-align: left;\">900\u4e07\u5186\u8d85<br \/>\n950\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th style=\"text-align: left;\">950\u4e07\u5186\u8d85<br \/>\n1,000\u4e07\u5186\u4ee5\u4e0b<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">48\u4e07\u5186\u8d85\uff5e<br \/>\n95\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">38\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">26\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">13\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3082\u3057\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u984d900\u4e07\u5186\u4ee5\u4e0b\u3067\u914d\u5076\u8005\u306e\u5e74\u53ce150\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u30013\u4e07\u5186\uff5e36\u4e07\u5186\u306e\u7bc4\u56f2\u3067\u63a7\u9664\u984d\u304c\u5909\u52d5\u3057\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u53ce201\u4e07\u306e\u58c1<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce201\u4e07\u5186\uff08\u7d66\u4e0e\u53ce\u5165201\u4e07\u5186\uff09\u306e\u58c1\u3068\u306f\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3067\u304d\u308b\u304b\u5426\u304b\u306e\u7dda\u5f15<\/b><\/span>\u3092\u8868\u3057\u307e\u3059\u3002<strong>\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3067\u304d\u308b\u914d\u5076\u8005\u306e\u6240\u5f97\u4e0a\u9650\u984d133\u4e07\u5186\u300d\uff0b\u300c\u7d66\u4e0e\u53ce\u5165201\u4e07\u5186\u6642\u70b9\u306e\u7d66\u4e0e\u63a7\u9664\u984d68\u4e073,000\u5186\uff08\u203b\uff09\u300d\u304c\u6839\u62e0\u3067\u3059\u3002<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"text-align: left;\" rowspan=\"2\">\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u984d<\/th>\n<th style=\"text-align: left;\" colspan=\"3\">\u63a7\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">900\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th style=\"text-align: left;\">900\u4e07\u5186\u8d85 950\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th style=\"text-align: left;\">950\u4e07\u5186\u8d85 1,000\u4e07\u5186\u4ee5\u4e0b<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">130\u4e07\u5186\u8d85\uff5e 133\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">3\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">2\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">1\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">133\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">0\u5186<\/td>\n<td style=\"text-align: left;\">0\u5186<\/td>\n<td style=\"text-align: left;\">0\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5e74\u53ce201\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u5b8c\u5168\u306b\u30bc\u30ed\u306b\u306a\u308a\u307e\u3059\u3002\u6240\u5f97\u63a7\u9664\u304c38\u4e07\u5186\u3042\u308b\u304b\u30bc\u30ed\u306b\u306a\u308b\u304b\u3067\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u624b\u53d6\u308a\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u203b\u7d66\u4e0e\u5e74\u53ce201\u4e07\u5186\u6642\u70b9\u3067\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f201\u4e07\u5186\u00d730\uff05\uff0b8\u4e07\u5186\u3067\u8a08\u7b97<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" target=\"_blank\" rel=\"noopener\">No.1410\u2003\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u53ce\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2<\/h2>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/005.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-60357\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/005-1024x384.jpg\" alt=\"\u5e74\u53ce\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\" width=\"640\" height=\"240\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/005-1024x384.jpg 1024w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/005-300x113.jpg 300w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/005-768x288.jpg 768w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/05\/005.jpg 1280w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d1\u30fc\u30c8\u3084\u305d\u306e\u307b\u304b\u306e\u4ed5\u4e8b\u3067\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u914d\u5076\u8005\u306f\u3001\u4e00\u5b9a\u306e\u5e74\u53ce\u3092\u8d85\u3048\u308b\u3068\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\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u50cd\u3044\u3066\u53ce\u5165\u3092\u5f97\u305f\u3044\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d\u304c\u6e1b\u308b\u3053\u3068\u3084\u3001\u9069\u7528\u5916\u306b\u3088\u308b\u624b\u53d6\u308a\u984d\u6e1b\u4ee5\u5916\u306b\u3082\u3001\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u652f\u51fa\u306b\u3064\u3044\u3066\u6c17\u3092\u3064\u3051\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u5e74\u53ce100\u4e07\u5186\u3001\u5e74\u53ce103\u4e07\u5186\u3001\u5e74\u53ce130\u4e07\u5186\u3067\u304b\u304b\u308b\u305d\u308c\u305e\u308c\u306e\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>100\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u306e\u5e74\u53ce100\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306f<strong>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u304c\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u4ee5\u4e0b\u306e\u3068\u304d\u306f\u3001\u4f4f\u6c11\u7a0e\u306e\u6240\u5f97\u5272\uff08\u3044\u308f\u3086\u308b\u4e00\u822c\u7684\u306a\u4f4f\u6c11\u7a0e\u306e\u91d1\u984d\uff09\u304c\u8ab2\u7a0e\u3055\u308c\u306a\u3044<\/strong>\u3068\u3044\u3046\u3001\u4f4f\u6c11\u7a0e\u306a\u3089\u3067\u306f\u306e\u5236\u5ea6\u304c\u95a2\u4fc2\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u591a\u304f\u306e\u81ea\u6cbb\u4f53\u306e\u5834\u5408\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f45\u4e07\u5186\u3067\u3042\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u300c\u5e74\u53ce100\u4e07\u5186\uff0d\u7d66\u4e0e\u6240\u5f97\u63a7\u966455\u4e07\u5186\uff1d\u6240\u5f9745\u4e07\u5186\u300d\u307e\u3067\u306f\u4f4f\u6c11\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3082\u3057100\u4e07\u5186\u3092\u8d85\u3048\u3066\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e45\u4e07\u5186\u3088\u308a\u6240\u5f97\u304c\u591a\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e\u6240\u5f97\u00d710\uff05\u767a\u751f\u3057\u307e\u3059\u3002\u8a08\u7b97\u65b9\u6cd5\u306f\u300c\uff08\u5e74\u53ce\uff0d\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff0d\u4f4f\u6c11\u7a0e\u306e\u57fa\u790e\u63a7\u966443\u4e07\u5186\uff09\u00d710\uff05\u300d\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u3084\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306b\u95a2\u3057\u3066\u306f\u3001\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u82e5\u5e72\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u57fa\u6e96\u6b21\u7b2c\u3067\u306f100\u4e07\u5186\u304b\u3089\u524d\u5f8c\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u306e\u3067\u3001\u4e00\u5ea6\u554f\u3044\u5408\u308f\u305b\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u5e74\u53ce103\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce103\u4e07\u5186\uff08\u7d66\u4e0e\u53ce\u5165103\u4e07\u5186\uff09\u3092\u8d85\u3048\u308b\u3068\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/b><\/span><strong>\u6240\u5f97\u7a0e\u984d\u306f\u300c\u8ab2\u7a0e\u6240\u5f97\u984d\u00d7\u6240\u5f97\u7a0e\u7387\uff0d\u6240\u5f97\u3054\u3068\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" 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