{"id":50299,"date":"2021-06-18T17:03:34","date_gmt":"2021-06-18T08:03:34","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=50299"},"modified":"2026-02-10T11:10:57","modified_gmt":"2026-02-10T02:10:57","slug":"%e5%af%a1%e5%a9%a6%ef%bc%88%e5%af%a1%e5%a4%ab%ef%bc%89%e3%81%a8%e3%81%af%ef%bc%9f%e5%af%a1%e5%a9%a6%ef%bc%88%e5%af%a1%e5%a4%ab%ef%bc%89%e6%8e%a7%e9%99%a4%e3%81%ae%e8%a6%81%e4%bb%b6%e3%82%84%e3%81%b2","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50299\/","title":{"rendered":"\u5be1\u5a66\u63a7\u9664\u3068\u306f\uff1f\u8981\u4ef6\u3084\u3072\u3068\u308a\u89aa\u63a7\u9664\u3068\u306e\u9055\u3044\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u5be1\uff08\u3084\u3082\u3081\uff09\u300d\u3068\u306f\u592b\u3084\u59bb\u3068\u6b7b\u5225\u30fb\u96e2\u7e01\u3057\u305f\u5f8c\u3001\u518d\u5a5a\u3057\u3066\u3044\u306a\u3044\u72b6\u614b\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u6cd5\u4e0a\u306f\u300c\u5be1\u5a66\uff08\u5973\u6027\uff09\u300d\u300c\u5be1\u592b\uff08\u7537\u6027\uff09\u300d\u3068\u3055\u308c\u307e\u3059\u304c\u3001\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u8a08\u7b97\u3092\u3059\u308b\u969b\u306b\u300c\u5be1\u5a66\u63a7\u9664\u300d\u300c\u3072\u3068\u308a\u89aa\u63a7\u9664\u300d\u306a\u3069\u306e\u7279\u5178\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u300c\u5be1\u5a66\u300d\u300c\u3072\u3068\u308a\u89aa\u300d\u306e\u5b9a\u7fa9\u304b\u3089\u3001\u7a0e\u6cd5\u4e0a\u306e\u7279\u5178\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u307e\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u5be1\u5a66\uff08\u304b\u3075\uff09\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5be1\u5a66\u3068\u306f\u914d\u5076\u8005\u306b\u5148\u7acb\u305f\u308c\u305f\u308a\u3001\u96e2\u5a5a\u3057\u305f\u308a\u3057\u3066\u3001\u73fe\u5728\u72ec\u8eab\u3067\u3042\u308b\u5973\u6027\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span>\u540c\u69d8\u306b\u914d\u5076\u8005\u306b\u5148\u7acb\u305f\u308c\u305f\u7b49\u306e\u7537\u6027\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u5be1\u592b\uff08\u304b\u3075\uff09\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u524d\u306f\u300c\u5be1\u5a66\u63a7\u9664\u300d\u3068\u300c\u5be1\u592b\u63a7\u9664\u300d\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u300c\u5be1\u592b\u63a7\u9664\u300d\u306f\u4ee4\u548c2\u5e74\u5206\u4ee5\u964d\u306e\u6240\u5f97\u7a0e\u306b\u300c\u3072\u3068\u308a\u89aa\u63a7\u9664\u300d\u304c\u5275\u8a2d\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u7d71\u5408\u3055\u308c\u3001\u5ec3\u6b62\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u5be1\u5a66\u3084\u3072\u3068\u308a\u89aa\u306a\u3069\u306e\u6b7b\u5225\u3084\u96e2\u5a5a\u3001\u751f\u6b7b\u4e0d\u660e\u306a\u3069\u304c\u539f\u56e0\u3067\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u7d4c\u6e08\u7684\u306b\u5354\u529b\u3057\u306a\u304c\u3089\u751f\u6d3b\u3057\u3066\u3044\u3051\u306a\u3044\u65b9\u306b\u5bfe\u3057\u3066\u3001\u7a0e\u6cd5\u3067\u306f\u300c\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8efd\u6e1b\u300d\u3068\u3044\u3046\u7279\u5225\u306a\u63aa\u7f6e\u3092\u7528\u610f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u5be1\u5a66\u63a7\u9664\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u8efd\u6e1b\u306e\u5177\u4f53\u7684\u306a\u624b\u9806\u3068\u3057\u3066\u306f\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u300d\u3068\u3044\u3046\u65b9\u6cd5\u3067\u6240\u5f97\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\uff09\u3092\u6e1b\u984d\u3057\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e\u5834\u5408\u306e\u5be1\u5a66\u63a7\u9664\u306f\u6b21\u306e\u56f3\u306e\u3088\u3046\u306a\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<p><center><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/06\/\u753b\u50cf2.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/06\/\u753b\u50cf2.png\" alt=\"\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u5834\u5408\u306e\u5be1\u5a66\u63a7\u9664\u306e\u30a4\u30e1\u30fc\u30b8\" width=\"472\" height=\"250\" class=\"alignnone size-full wp-image-57546\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/06\/\u753b\u50cf2.png 472w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/06\/\u753b\u50cf2-300x159.png 300w\" sizes=\"auto, (max-width: 472px) 100vw, 472px\" \/><\/a><\/center>\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3067\u306f\u300c<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\u300d\u306b\u7a0e\u7387\u3092\u4e57\u3058\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u63a7\u9664\u306b\u3088\u308a\u300c\u8ab2\u7a0e\u6240\u5f97\u300d\u304c\u5c11\u306a\u304f\u306a\u308c\u3070\u7a0e\u984d\u3082\u5c11\u306a\u304f\u306a\u308b\u3001\u3068\u3044\u3046\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<h2>\u5be1\u5a66\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba<\/h2>\n<p>\u300c\u5be1\u5a66\u300d\u3068\u306a\u308b\u4eba\u306e\u8981\u4ef6\u3092\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5be1\u5a66\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u5be1\u5a66\u63a7\u9664\u300d\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u5be1\u5a66\u306e\u5b9a\u7fa9\u306f\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u65b9\u3067\u3001\u3044\u305a\u308c\u3082\u4e8b\u5b9f\u4e0a\u306e\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4e8b\u60c5\u306b\u3042\u308b\u8005\u304c\u304a\u3089\u305a\u3001\u5f8c\u8ff0\u3059\u308b\u300c\u3072\u3068\u308a\u89aa\u300d\u306b\u5f53\u305f\u3089\u306a\u3044\u65b9\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5be1\u5a66\u63a7\u9664\u306e\u8981\u4ef6\u306f\u6b21\u306e3\u3064\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u5973\u6027\u3067\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u4f4f\u6c11\u7968\u306b\u4e8b\u5b9f\u5a5a\u3067\u3042\u308b\u8a18\u8f09\u304c\u306a\u3044\u3053\u3068<\/li>\n<li>\u6b21\u306e\u3044\u305a\u308c\u304b\u3067\u3042\u308b\u3053\u3068\n<ul style=\"list-style-type: circle;\">\n<li>\u592b\u3068\u96e2\u5a5a\u3057\u3001\u518d\u5a5a\u3057\u3066\u304a\u3089\u305a\u5b50\u4ee5\u5916\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b<\/li>\n<li>\u592b\u3068\u6b7b\u5225\u3001\u307e\u305f\u306f\u592b\u304c\u751f\u6b7b\u4e0d\u660e\u3067\u3001\u518d\u5a5a\u3057\u3066\u3044\u306a\u3044\uff08\u6276\u990a\u89aa\u65cf\u8981\u4ef6\u306a\u3057\uff09<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<p>\u4e0a\u8a18\u3067\u3001\u300c\u592b\u300d\u3068\u306f\u5a5a\u59fb\u95a2\u4fc2\u306b\u3042\u308b\u4eba\u3092\u8a00\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u300d\u3068\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u306b\u9650\u3089\u305a\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u5168\u3066\u306e\u6240\u5f97\u306e\u5408\u8a08\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1170.htm\">No.1170 \u5be1\u5a66\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u300c\u6276\u990a\u89aa\u65cf\u300d\u3068\u306f\u3001\u914d\u5076\u8005\u4ee5\u5916\u306e\u89aa\u65cf\uff086\u89aa\u7b49\u5185\u306e\u8840\u65cf\u30fb3\u89aa\u7b49\u5185\u306e\u59fb\u65cf\uff09\u307e\u305f\u306f\u990a\u80b2\u59d4\u8a17\u5150\u7ae5\u30fb\u8001\u4eba\u3067\u3001\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3001\u5e74\u9593\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306f123\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308a\u3001<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\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u4eba\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u300c\u6276\u990a\u89aa\u65cf\u300d\u306b\u306f\u300c\u5e74\u5c11\u6276\u990a\u89aa\u65cf\u300d\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u8a73\u7d30\u306f\u4e0b\u8a18\u56fd\u7a0e\u5e81\u30b5\u30a4\u30c8\u306b\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\">No.1180\u2003\u6276\u990a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u300c\u751f\u6b7b\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u4e00\u5b9a\u306e\u65b9\u300d\u306e\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=340CO0000000096\">\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c11\u6761\uff08\u5be1\u5a66\u306e\u7bc4\u56f2\uff09 | e-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h2>\u5be1\u5a66\u63a7\u9664\u306e\u91d1\u984d<\/h2>\n<p>\u300c\u5be1\u5a66\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u4e0a\u300c\u5be1\u5a66\u63a7\u9664\u300d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u300c\u5be1\u5a66\u63a7\u9664\u300d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u5be1\u5a66\u300d\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u300127\u4e07\u5186\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4eee\u306b\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u304c5\uff05\u306e\u65b9\u3067\u3042\u308c\u3070\u300127\u4e07\u5186\u00d75\uff05\u00d71.021\uff08\u5fa9\u8208\u7279\u5225\u7a0e\uff09\u2252\u300013,700\u5186\u307b\u3069\u6240\u5f97\u7a0e\u304c\u5b89\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5be1\u5a66\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d<\/h2>\n<p>\u300c\u5be1\u5a66\u63a7\u9664\u300d\u3092\u53d7\u3051\u308b\u65b9\u6cd5\u3068\u3057\u3066\u306f2\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\uff61<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3092\u53d7\u3051\u308b\u65b9\u6cd5<\/h3>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u4f1a\u793e\u3067<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3092\u3059\u308b\u5834\u5408\u3001\u300c<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\u306e\u5be1\u5a66\u306b\u30c1\u30a7\u30c3\u30af\u30de\u30fc\u30af\u3092\u5165\u308c\u308c\u3070\u300c\u5be1\u5a66\u63a7\u9664\u300d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff61<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/huyukouzyotousinkokusyo_214-2.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/huyukouzyotousinkokusyo_214-2.png\" alt=\"\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u5be1\u5a66\" width=\"1092\" height=\"762\" class=\"aligncenter size-full wp-image-74780\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/huyukouzyotousinkokusyo_214-2.png 1092w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/huyukouzyotousinkokusyo_214-2-300x209.png 300w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/huyukouzyotousinkokusyo_214-2-1024x715.png 1024w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/huyukouzyotousinkokusyo_214-2-768x536.png 768w\" sizes=\"auto, (max-width: 1092px) 100vw, 1092px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_01.pdf\">\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u3067\u63a7\u9664\u3092\u53d7\u3051\u308b\u65b9\u6cd5<\/h3>\n<p>\u4e8b\u696d\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u7b49\u304c\u3042\u308a<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3092\u3057\u3066\u3044\u308b\u65b9\u306e\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306b\u300c\u5be1\u5a66\u63a7\u9664\u300d\u306e\u63a7\u9664\u91d1\u984d\u3092\u3001\u7b2c\u4e8c\u8868\u306b\u5be1\u5a66\u3068\u306a\u3063\u305f\u8981\u56e0\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\uff1c\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u30a4\u30e1\u30fc\u30b8\uff1e<\/strong><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/052.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/052.jpg\" alt=\"\u78ba\u5b9a\u7533\u544a\u66f8 \u7b2c\u4e00\u8868 \u5be1\u5a66\u63a7\u9664\" width=\"895\" height=\"1254\" class=\"aligncenter size-full wp-image-74829\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r07.htm\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u7b49\uff08\u4ee4\u548c7\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r07\/01.pdf\">\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u300d<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p><strong>\uff1c\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e8c\u8868\u30a4\u30e1\u30fc\u30b8\uff1e<\/strong><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/101.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/101.jpg\" alt=\"\u78ba\u5b9a\u7533\u544a\u66f8 \u7b2c\u4e8c\u8868 \u5be1\u5a66\u63a7\u9664\" width=\"897\" height=\"558\" class=\"aligncenter size-full wp-image-74864\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r07.htm\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u7b49\uff08\u4ee4\u548c7\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r07\/01.pdf\">\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<h2>\u3072\u3068\u308a\u89aa\u63a7\u9664\u3068\u306e\u9055\u3044<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5be1\u5a66\u63a7\u9664\u3068\u306f\u5225\u306b\u3001\u300c\u3072\u3068\u308a\u89aa\u63a7\u9664\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u300c\u5be1\u5a66\u63a7\u9664\u300d\u3068\u300c\u3072\u3068\u308a\u89aa\u63a7\u9664\u300d\u306e\u9055\u3044\u306e\u4e00\u3064\u306b\u300c\u5a5a\u59fb\u6b74\u300d\u3092\u554f\u3046\u304b\u3069\u3046\u304b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u5be1\u5a66\u63a7\u9664\u300d\u306f\u5973\u6027\u306e\u307f\u304c\u5bfe\u8c61\u3067\u3001\u592b\u3068\u96e2\u5a5a\u307e\u305f\u306f\u6b7b\u5225\u3057\u305f\u8005\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4ee5\u524d\u306e\u5a5a\u59fb\u95a2\u4fc2\u304c\u30d9\u30fc\u30b9\u3068\u306a\u308a\u307e\u3059\u3002\u5b50\u4ee5\u5916\u3067\u3082\u6276\u990a\u89aa\u65cf\u304c\u3044\u308c\u3070\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3001\u300c\u3072\u3068\u308a\u89aa\u63a7\u9664\u300d\u306f\u5a5a\u59fb\u6b74\u306e\u6709\u7121\u3092\u554f\u308f\u305a\u3001\u672a\u5a5a\u306e\u3072\u3068\u308a\u89aa\u3092\u542b\u3080\u5168\u3066\u306e\u6027\u5225\u306e\u4eba\u304c\u5bfe\u8c61\u3068\u306a\u308a\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5b50\u304c\u3044\u308c\u3070\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1171.htm\">No.1171\u2003\u3072\u3068\u308a\u89aa\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u516c\u7684\u5e74\u91d1\u5236\u5ea6\u3067\u306e\u5be1\u5a66\u306e\u610f\u5473<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u516c\u7684\u5e74\u91d1\u5236\u5ea6\u3067\u3082\u3001\u5be1\u5a66\u306b\u5bfe\u3059\u308b\u512a\u9047\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u592b\u306e\u88ab\u4fdd\u967a\u8005\u533a\u5206\uff08\u96c7\u7528\u5f62\u614b\uff09\u306b\u3088\u3063\u3066\u53d7\u3051\u3089\u308c\u308b\u512a\u9047\u306e\u5185\u5bb9\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6761\u4ef6\u3092\u3088\u304f\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u592b\u304c\u52a0\u5165\u3057\u3066\u3044\u305f\u306e\u304c\u3001\u56fd\u6c11\u5e74\u91d1\u304b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"334\" title=\"\u539a\u751f\u5e74\u91d1\">\u539a\u751f\u5e74\u91d1<\/a>\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\">\n<thead>\n<tr>\n<th style=\"width: 13.3945%;\"><\/th>\n<th style=\"width: 19.0826%;\">\u592b\u306e<br \/>\n\u88ab\u4fdd\u967a\u8005\u533a\u5206<\/th>\n<th style=\"width: 19.1193%;\">\u59bb\u304c<br \/>\n\u53d7\u7d66\u3067\u304d\u308b\u5e74\u9f62<\/th>\n<th style=\"width: 46.0183%;\">\u4e3b\u306a\u8981\u4ef6<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 13.3945%; text-align: left;\">\u5be1\u5a66\u5e74\u91d1<\/td>\n<td style=\"width: 19.0826%; text-align: left;\">\u7b2c1\u53f7\u88ab\u4fdd\u967a\u8005<br \/>\n\uff08\u81ea\u55b6\u696d\u8005\u306a\u3069\uff09<\/td>\n<td style=\"width: 19.1193%; text-align: left;\">60\u6b73\uff5e65\u6b73<\/td>\n<td style=\"width: 46.0183%; text-align: left;\">\u592b\u306e\u56fd\u6c11\u5e74\u91d1\u52a0\u5165\u671f\u9593\u306a\u3069\u304c10\u5e74\u4ee5\u4e0a\u3001<br \/>\n10\u5e74\u4ee5\u4e0a\u306e\u7d99\u7d9a\u7684\u306a\u5a5a\u59fb\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.3945%; text-align: left;\">\u4e2d\u9ad8\u9f62\u5be1\u5a66\u52a0\u7b97<\/td>\n<td style=\"width: 19.0826%; text-align: left;\">\u7b2c2\u53f7\u88ab\u4fdd\u967a\u8005<br \/>\n\uff08\u4f1a\u793e\u54e1\u306a\u3069\uff09<\/td>\n<td style=\"width: 19.1193%; text-align: left;\">40\u6b73\uff5e65\u6b73<\/td>\n<td style=\"width: 46.0183%; text-align: left;\">\u907a\u65cf\u539a\u751f\u5e74\u91d1\u306e\u52a0\u7b97\u7d66\u4ed8\u306e\u4e00\u3064<br \/>\n\u540c\u4e00\u751f\u8a08\u306e\u5b50\u304c\u3044\u306a\u3044\u3053\u3068\u3001<br 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style=\"background-color: #ffff99;\"><b>\u5be1\u5a66\u5e74\u91d1\u306f\u3001\u7b2c1\u53f7\u88ab\u4fdd\u967a\u8005\u3067\u3042\u308b\u592b\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u59bb\u304c60\u6b73\u304b\u308965\u6b73\u307e\u3067\u306e\u9593\u306b\u3082\u3089\u3048\u308b\u3082\u306e\u3067\u3059\u3002\u5be1\u5a66\u5e74\u91d1\u306e\u984d\u306f\u3001\u592b\u304c\u53d7\u3051\u53d6\u308b\u306f\u305a\u3067\u3042\u3063\u305f\u5e74\u91d1\u984d\u306e4\u5206\u306e3\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5be1\u5a66\u5e74\u91d1\u3092\u3082\u3089\u3046\u306b\u306f\u3001\u6b21\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list 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