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href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/08\/https___biz.moneyforward.com_tax_return_basic_wp-content_uploads_2024_12_3916f2d4d7a98677e11c5b138ed620ff.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/08\/https___biz.moneyforward.com_tax_return_basic_wp-content_uploads_2024_12_3916f2d4d7a98677e11c5b138ed620ff-725x1024.jpg\" alt=\"\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868 \u4ee4\u548c7\u5e74\u7528\" width=\"725\" height=\"1024\" class=\"aligncenter size-large wp-image-83630\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/08\/https___biz.moneyforward.com_tax_return_basic_wp-content_uploads_2024_12_3916f2d4d7a98677e11c5b138ed620ff-725x1024.jpg 725w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/08\/https___biz.moneyforward.com_tax_return_basic_wp-content_uploads_2024_12_3916f2d4d7a98677e11c5b138ed620ff-213x300.jpg 213w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/08\/https___biz.moneyforward.com_tax_return_basic_wp-content_uploads_2024_12_3916f2d4d7a98677e11c5b138ed620ff-768x1084.jpg 768w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/08\/https___biz.moneyforward.com_tax_return_basic_wp-content_uploads_2024_12_3916f2d4d7a98677e11c5b138ed620ff.jpg 855w\" sizes=\"auto, (max-width: 725px) 100vw, 725px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r07.htm\" rel=\"noopener\" target=\"_blank\">\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><\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u53e3\u99ac\u4e3b\u306e\u53ce\u5165\u306f\uff08\u30af\uff09\u3001\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u306f\uff089\uff09\u3001\u4ed6\u306e\u96d1\u6240\u5f97\u3068\u306e\u5408\u8a08\u306f\uff0810\uff09\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u7d66\u4e0e\u6240\u5f97\u306f\uff086\uff09\u3001\u6240\u5f97\u5408\u8a08\u306f\uff0812\uff09\u3001\u63a7\u9664\u5408\u8a08\u984d\u306f\uff0829\uff09\u306b\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\uff0812\uff09\u304b\u3089\uff0829\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\uff0830\uff09\u3001\uff0830\uff09\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u3092\uff0831\uff09\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306f\u6240\u5f97\u7a0e\u7387\u3092\u304b\u3051\u3066\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f\u3068\u7b97\u51fa\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u7b97\u51fa\u3057\u305f\u7a0e\u984d\u304b\u3089\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3067\u4e8b\u524d\u306b\u7d0d\u3081\u3066\u3044\u305f\u7a0e\u984d\u3092\u5f15\u3044\u305f\u984d\u304c\u30d7\u30e9\u30b9\u3067\u3042\u308c\u3070\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u53cd\u5bfe\u306b\u3001\u5dee\u3057\u5f15\u3044\u305f\u984d\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3042\u308c\u3070\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u53f3\u4e0b\u306b\u9084\u4ed8\u7528\u306e\u53e3\u5ea7\u3092\u8a18\u8f09\u3059\u308b\u6b04\u304c\u3042\u308b\u305f\u3081\u3001\u305d\u3053\u306b\u9084\u4ed8\u3092\u53d7\u3051\u305f\u3044\u53e3\u5ea7\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" rel=\"noopener\" target=\"_blank\">No.2260\u2003\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6dfb\u4ed8\u66f8\u985e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u3068\u304d\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u4e00\u53e3\u99ac\u4e3b\u306e\u53ce\u5165\u30fb\u8cbb\u7528\u304c\u308f\u304b\u308b\u66f8\u985e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56517\/\" data-internallinksmanager029f6b8e52c=\"510\" 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