{"id":53946,"date":"2022-01-27T20:28:57","date_gmt":"2022-01-27T11:28:57","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=53946"},"modified":"2022-01-27T20:28:57","modified_gmt":"2022-01-27T11:28:57","slug":"%e5%80%8b%e4%ba%ba%e5%90%91%e3%81%91%e5%9b%bd%e5%82%b5%e3%81%ab%e3%81%8b%e3%81%8b%e3%82%8b%e7%a8%8e%e9%87%91%e3%81%af%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%8c%e5%bf%85%e8%a6%81%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53946\/","title":{"rendered":"\u500b\u4eba\u5411\u3051\u56fd\u50b5\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff1f"},"content":{"rendered":"<p>\u500b\u4eba\u5411\u3051\u56fd\u50b5\u306f\u3001\u500b\u4eba\u304c\u8cfc\u5165\u3057\u3084\u3059\u3044\u3088\u3046\u5de5\u592b\u3055\u308c\u305f\u56fd\u50b5\u3067\u3001\u56fd\u304c\u767a\u884c\u3057\u3001\u5229\u5b50\u304c\u3064\u3044\u3066\u5143\u672c\u304c\u511f\u9084\u3055\u308c\u308b\u8a3c\u5238\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u5411\u3051\u56fd\u50b5\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u500b\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u307e\u305f\u3001\u3088\u304f\u805e\u304f\u640d\u76ca\u901a\u7b97\u3068\u306f\u3001\u500b\u4eba\u5411\u3051\u56fd\u50b5\u306e\u4fdd\u6709\u8005\u306b\u3082\u53ef\u80fd\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u3053\u308c\u3089\u500b\u4eba\u5411\u3051\u56fd\u50b5\u306e\u57fa\u672c\u7684\u306a\u90e8\u5206\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u500b\u4eba\u5411\u3051\u56fd\u50b5\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff1f<\/h2>\n<p><strong>\u500b\u4eba\u5411\u3051\u56fd\u50b5\u306f\u3001\u5909\u52d510\u5e74\u3001\u56fa\u5b9a5\u5e74\u3001\u56fa\u5b9a3\u5e74\u306e3\u30bf\u30a4\u30d7\u304b\u3089\u9078\u3079\u308b\u50b5\u5238\u3067\u30011\u4e07\u5186\u304b\u3089\u8cfc\u5165\u3067\u304d\u307e\u3059\u3002<\/strong>\u4e00\u5b9a\u306e\u671f\u9593\u304c\u904e\u304e\u308c\u3070\u3001\u8acb\u6c42\u306b\u5fdc\u3058\u3066\u56fd\u304c\u8cb7\u3044\u53d6\u3063\u3066\u304f\u308c\u308b\u300c\u4e2d\u9014\u63db\u91d1\u5236\u5ea6\u300d\u304c\u3042\u308a\u3001\u500b\u4eba\u306b\u3082\u8cfc\u5165\u3057\u3084\u3059\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u56fd\u50b5\u306b\u306f\u5229\u4ed8\u56fd\u50b5\uff08\u534a\u5e74\u3054\u3068\u306b\u5229\u5b50\u304c\u4ed8\u304d\u3001\u6e80\u671f\u6642\u306b\u306f\u5143\u91d1\u511f\u9084\u306e\u3042\u308b\u3082\u306e\uff09\u3068\u3001\u5272\u5f15\u56fd\u50b5\uff08\u5229\u5b50\u306e\u652f\u6255\u306f\u306a\u304f\u3001\u3042\u3089\u304b\u3058\u3081\u5229\u5b50\u5206\u304c\u5272\u308a\u5f15\u3044\u3066\u767a\u884c\u3055\u308c\u3001\u6e80\u671f\u6642\u306b\u984d\u9762\u91d1\u984d\u304c\u511f\u9084\u3055\u308c\u308b\u3082\u306e\uff09\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u500b\u4eba\u5411\u3051\u56fd\u50b5\u306f\u5229\u4ed8\u56fd\u50b5\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u56fd\u50b5\u306b\u9650\u308a\u307e\u305b\u3093\u304c\u3001\u50b5\u5238\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3068\u3001\u5229\u7387\u306b\u3088\u3063\u3066\u5229\u5b50\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/strong>\u307e\u305f\u3001\u500b\u4eba\u5411\u3051\u56fd\u50b5\u306f\u3001\u511f\u9084\u671f\u306b\u306a\u308c\u3070\u984d\u9762\u984d\u304c\u511f\u9084\uff08\u984d\u9762\u91d1\u984d100\u5186\u306b\u3064\u304d100\u5186\u306e\u511f\u9084\uff09\u3055\u308c\u3001\u767a\u884c\u5f8c\u30011\u5e74\u3092\u7d4c\u904e\u3059\u308b\u3068\u3001\u4e2d\u9014\u63db\u91d1\uff08\u4e00\u5b9a\u984d\u304c\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\uff09\u3082\u53ef\u80fd\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u500b\u4eba\u9593\u306b\u304a\u3044\u3066\u3001\u3044\u3064\u3067\u3082\u8b72\u6e21\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"background-color: #ffff99;\"><b>\u7a0e\u91d1\u3092\u8003\u3048\u308b\u969b\u306b\u306f\u3001\u5229\u5b50\u3068\u3057\u3066\u5b9a\u671f\u7684\u306b\u5f97\u308b\u5229\u5b50\u6240\u5f97\u3001\u511f\u9084\u3084\u8b72\u6e21\u306a\u3069\u306b\u3088\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48141\/\" data-internallinksmanager029f6b8e52c=\"577\" title=\"\u8b72\u6e21\u6240\u5f97\">\u8b72\u6e21\u6240\u5f97<\/a>\u306e2\u70b9\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/jgbs\/individual\/kojinmuke\/main\/outline\/\" rel=\"noopener\" target=\"_blank\">\u500b\u4eba\u5411\u3051\u56fd\u50b5\u5546\u54c1\u6982\u8981 : \u8ca1\u52d9\u7701<\/a><\/p>\n<h3>\u500b\u4eba\u5411\u3051\u56fd\u50b5\u306e\u5229\u5b50\u306b\u5bfe\u3059\u308b\u7a0e\u91d1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u822c\u306b\u9810\u8caf\u91d1\u306a\u3069\u306e\u5229\u5b50\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u53d7\u3051\u53d6\u308a\u6642\u306b\u306f\u3001\u7a0e\u738720.315%\u304c\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002<\/b><\/span>20.315%\u306e\u7a0e\u7387\u306e\u5185\u8a33\u306f\u3001\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e15.315\uff05\u3068<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>5\uff05\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><center><strong>\u3010\u5e73\u621028.1.1\u4ee5\u964d\u306e\u500b\u4eba\u5411\u3051\u56fd\u50b5\u306e\u5229\u5b50\u3011<\/strong><\/center><br \/>\n<center><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/01\/image3-2.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/01\/image3-2.png\" alt=\"\u3010\u5e73\u621028.1.1\u4ee5\u964d\u306e\u500b\u4eba\u5411\u3051\u56fd\u50b5\u306e\u5229\u5b50\u3011\" width=\"442\" height=\"458\" class=\"aligncenter size-full wp-image-53947\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/01\/image3-2.png 442w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/01\/image3-2-290x300.png 290w\" sizes=\"auto, (max-width: 442px) 100vw, 442px\" \/><\/a><\/center><\/p>\n<p>\u4e0a\u306e\u56f3\u306e\u3088\u3046\u306b\u3001<span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u5411\u3051\u56fd\u50b5\u306e\u5229\u5b50\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u5f8c\u306b\u7533\u544a<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1157\/\" data-internallinksmanager029f6b8e52c=\"409\" title=\"\u5206\u96e2\u8ab2\u7a0e\">\u5206\u96e2\u8ab2\u7a0e<\/a>\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3068\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u306a\u3069\u306e\u4ed6\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u3068\u5408\u8a08\u305b\u305a\u306b\u5206\u96e2\u3057\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u30fb\u7d0d\u4ed8\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u5e73\u621027\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u767a\u884c\u3055\u308c\u305f\u56fd\u50b5\u306e\u5229\u5b50\u306b\u3064\u3044\u3066\u306f\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u5e73\u621028\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u767a\u884c\u3055\u308c\u305f\u56fd\u50b5\u306e\u5229\u5b50\u306b\u3064\u3044\u3066\u306f\u300c\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2317\/\" data-internallinksmanager029f6b8e52c=\"405\" title=\"\u914d\u5f53\u6240\u5f97\">\u914d\u5f53\u6240\u5f97<\/a>\u7b49\u300d\u3068\u3057\u3066\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1331.htm\" rel=\"noopener\" target=\"_blank\">No.1331 \u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u7b49\u306b\u4fc2\u308b\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u5236\u5ea6\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u500b\u4eba\u5411\u3051\u56fd\u50b5\u306e\u8b72\u6e21\u76ca\u3068\u511f\u9084\u76ca\u306b\u5bfe\u3059\u308b\u7a0e\u91d1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u5411\u3051\u56fd\u50b5\u306e\u8b72\u6e21\u76ca\u3084\u511f\u9084\u76ca\u306b\u3064\u3044\u3066\u3082\u3001\u7a0e\u738720.315\uff05\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3089\u306f\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u640d\u76ca\u901a\u7b97\u304c\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5e73\u621028\u5e741\u67081\u65e5\u3088\u308a\u3001\u7279\u5b9a\u516c\u793e\u50b5\u306b\u3064\u3044\u3066\u306f\u300c\u7279\u5b9a\u53e3\u5ea7\u300d\u306b\u53d7\u3051\u5165\u308c\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u305d\u308c\u306b\u4f34\u3044\u3001\u5229\u5b50\u6240\u5f97\u3082\u8b72\u6e21\u6240\u5f97\u306b\u3064\u3044\u3066\u3082\u7279\u5b9a\u53e3\u5ea7\u5185\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u5229\u5b50\u6240\u5f97\u3068\u8b72\u6e21\u76ca\u3084\u511f\u9084\u76ca\u306a\u3069\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\u56f3\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u7a0e\u7387\u306f\u3044\u305a\u308c\u308220.315%\u3067\u3059\u3002<br \/>\n\n<table id=\"tablepress-425\" class=\"tablepress tablepress-id-425 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><center>\u5229\u76ca\u306e\u7a2e\u985e<\/center><\/th><th colspan=\"2\" class=\"column-2\"><center>\u8ab2\u7a0e\u95a2\u4fc2<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td rowspan=\"3\" class=\"column-1\"><center>\u5229\u5b50<br \/>\n\uff08\u5229\u5b50\u6240\u5f97\uff09<\/center><\/td><td rowspan=\"2\" class=\"column-2\">\u53d7\u53d6\u6642\u306b\u9078\u629e\u304c\u53ef\u80fd\uff08\u4e0b\u8a18\u7279\u5b9a\u53e3\u5ea7\u4ee5\u5916\uff09<\/td><td class=\"column-3\">\u7533\u544a\u4e0d\u8981\uff08\u6e90\u6cc9\u5fb4\u53ce\u306e\u307f\uff09<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-3\">\u8981\u78ba\u5b9a\u7533\u544a\uff08\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\uff09<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-2\">\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u53e3\u5ea7\uff09<\/td><td class=\"column-3\">\u7533\u544a\u4e0d\u8981<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td rowspan=\"2\" class=\"column-1\"><center>\u8b72\u6e21\u76ca\u30fb\u8b72\u6e21\u76ca<br \/>\n\uff08\u8b72\u6e21\u6240\u5f97\uff09<\/center><\/td><td class=\"column-2\">\u4e00\u822c\u53e3\u5ea7\u307e\u305f\u306f\u7279\u5b9a\u53e3\u5ea7\u3067\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057<\/td><td class=\"column-3\">\u8981\u78ba\u5b9a\u7533\u544a\uff08\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\uff09<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-2\">\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u53e3\u5ea7\uff09<\/td><td class=\"column-3\">\u7533\u544a\u4e0d\u8981<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-425 from cache --><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/jgbs\/topics\/taxation28\/9kozinkazeihyo.html\" rel=\"noopener\" target=\"_blank\">\u56fd\u50b5\u306e\u5229\u5b50\u7b49\u8ab2\u7a0e\u5236\u5ea6\uff08\u500b\u4eba\uff09 : \u8ca1\u52d9\u7701<\/a><\/p>\n<h2>\u500b\u4eba\u5411\u3051\u56fd\u50b5\u306a\u3069\u306e\u516c\u793e\u50b5\u306f\u78ba\u5b9a\u7533\u544a\u3067\u640d\u76ca\u901a\u7b97\u3067\u304d\u308b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u5411\u3051\u56fd\u50b5\u3060\u3051\u3067\u306a\u304f\u4ed6\u306b\u4e0a\u5834\u682a\u5f0f\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306b\u306f\u3001\u300c\u640d\u76ca\u901a\u7b97\u300d\u306b\u3088\u308a\u7bc0\u7a0e\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u3044\u3046\u7bc0\u7a0e\u3068\u306f\u3001\u640d\u76ca\u901a\u7b97\u306b\u3088\u3063\u3066\u8b72\u6e21\u76ca\u3068\u8b72\u6e21\u640d\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u76f8\u6bba\u3001\u5229\u5b50\u3068\u8b72\u6e21\u640d\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u76f8\u6bba\u306a\u3069\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u3092\u5c11\u306a\u304f\u3057\u3066\u3001\u7d50\u679c\u7684\u306b\u6240\u5f97\u7a0e\u3092\u5c11\u306a\u304f\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><center><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/01\/image5.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/01\/image5.png\" alt=\"\u500b\u4eba\u5411\u3051\u56fd\u50b5\u306a\u3069\u306e\u516c\u793e\u50b5\u306f\u78ba\u5b9a\u7533\u544a\u3067\u640d\u76ca\u901a\u7b97\u3067\u304d\u308b\" width=\"574\" height=\"421\" class=\"aligncenter size-full wp-image-53952\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/01\/image5.png 574w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/01\/image5-300x220.png 300w\" sizes=\"auto, (max-width: 574px) 100vw, 574px\" \/><\/a><\/center><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u53e3\u5ea7\u306e\u5229\u7528\u306b\u3088\u308a\u3001\u540c\u4e00\u7279\u5b9a\u53e3\u5ea7\u5185\u3067\u5229\u5b50\u3068\u8b72\u6e21\u640d\u306e\u640d\u76ca\u901a\u7b97\uff08\u76f8\u6bba\uff09\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u3055\u3089\u306b\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u3068\u516c\u793e\u50b5\u7b49\u306e\u640d\u76ca\u901a\u7b97\u304c\u53ef\u80fd\u3068\u306a\u308b\u307b\u304b\u306b\u3001\u8b72\u6e21\u640d\u306b\u3064\u3044\u3066\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u306b\u308f\u305f\u308a\u7e70\u8d8a\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1474.htm\" rel=\"noopener\" target=\"_blank\">No.1474 \u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u640d\u76ca\u901a\u7b97\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u3092\u3054\u53c2\u7167\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\/36382\/\" data-lkc-id=\"214\" 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\">\u682a\u306e\u640d\u76ca\u901a\u7b97\u3068\u306f\uff1f\u640d\u5931\u30fb\u5229\u76ca\u306e\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">\u682a\u53d6\u5f15\u3067\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u300c\u640d\u76ca\u901a\u7b97\u300d\u3084\u300c\u7e70\u8d8a\u63a7\u9664\u300d\u3068\u3044\u3063\u305f\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u3001\u540c\u3058\u5e74\u306b\u682a\u5f0f\u306e\u5229\u76ca\u3084\u914d\u5f53\u304c\u3042\u308a\u3001\u3059\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7d0d\u3081\u3059\u304e\u305f\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u5c06\u6765\u306e\u7a0e\u91d1\u3092\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u682a\u306e\u53d6\u5f15\u3067\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u307b\u3046\u304c\u826f\u3044\u30b1\u30fc\u30b9\u3084\u3001\u640d\u76ca\u901a\u7b97\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5177\u4f53\u7684\u306a\u3084\u308a\u65b9\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u305d\u3082\u305d\u3082\u640d\u76ca\u901a\u7b97\u3068\u306f...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h2>\u7279\u5b9a\u53e3\u5ea7\u3092\u958b\u8a2d\u3059\u308b\u3068\u78ba\u5b9a\u7533\u544a\u304c\u7c21\u5358\u306b\u3067\u304d\u308b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u53e3\u5ea7\u3068\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u304a\u3044\u3066\u6295\u8cc7\u5546\u54c1\u3092\u4fdd\u6709\u3059\u308b\u5834\u5408\u306b\u9078\u629e\u3059\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u53d6\u5f15\u53e3\u5ea7\u3067\u3001\u3053\u306e\u53e3\u5ea7\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u7533\u544a\u624b\u7d9a\u304d\u3092\u7c21\u7d20\u5316\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u91d1\u878d\u6a5f\u95a2\u304c\u3001\u6295\u8cc7\u5546\u54c1\u306e\u8b72\u6e21\u640d\u76ca\u306a\u3069\u3092\u8a08\u7b97\u3059\u308b\u300c\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u300d\u306a\u3069\u3092\u4f5c\u6210\u3059\u308b\u53e3\u5ea7\u3067\u3059\u3002<\/p>\n<p>\u6295\u8cc7\u3092\u59cb\u3081\u308b\u969b\u306b\u306f\u3001\u53d6\u5f15\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u307e\u3059\u304c\u3001\u305d\u306e\u969b\u306b\u4e00\u822c\u53e3\u5ea7\u304b\u7279\u5b9a\u53e3\u5ea7\u306e\u3069\u3061\u3089\u304b\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u7279\u5b9a\u53e3\u5ea7\u306f1\u3064\u306e\u91d1\u878d\u6a5f\u95a2\u30671\u53e3\u5ea7\u306e\u958b\u8a2d\u3068\u306a\u308a\u3001\u300c\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u300d\u300c\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><center><strong>\u3010\u7279\u5b9a\u53e3\u5ea7\u306e\u6982\u8981\u3011<\/strong><\/center><br \/>\n\n<table id=\"tablepress-426\" class=\"tablepress tablepress-id-426 tbody-has-connected-cells\">\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-1\">\n\t<td rowspan=\"2\" class=\"column-1\"><center>\u7279\u5b9a\u53e3\u5ea7<br \/>\n\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09<\/center><\/td><td rowspan=\"2\" class=\"column-2\">\u7279\u5b9a\u53e3\u5ea7\u5185\u3067\u6240\u5f97\u8a08\u7b97\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b<\/td><td class=\"column-3\">\u78ba\u5b9a\u7533\u544a\u4e0d\u8981<\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-3\">\u8b72\u6e21\u640d\u306e\u7e70\u8d8a\u3084\u4ed6\u306e\u7279\u5b9a\u53e3\u5ea7\u3068\u640d\u76ca\u901a\u7b97\u3059\u308b\u5834\u5408\u306b\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\"><center>\u7279\u5b9a\u53e3\u5ea7<br \/>\n\uff08\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\uff09<\/center><\/td><td class=\"column-2\">\u7279\u5b9a\u53e3\u5ea7\u5185\u3067\u6240\u5f97\u8a08\u7b97<\/td><td class=\"column-3\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-426 from cache --><br \/>\n\u7279\u5b9a\u53e3\u5ea7\u3067\u306f\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u624b\u6570\u6599\u304c\u767a\u751f\u3057\u306a\u3044\u305f\u3081\u3001\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u7279\u5b9a\u53e3\u5ea7\u306f\u4fbf\u5229\u3060\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u3092\u3054\u53c2\u7167\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\/25\/\" data-lkc-id=\"31\" 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\u306e\u66f8\u304d\u65b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01\u3010\u30b1\u30fc\u30b9\u5225\u306e\u8a18\u5165\u4f8b\u3064\u304d\u3011<\/div><div 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