{"id":59529,"date":"2023-09-04T14:22:37","date_gmt":"2023-09-04T05:22:37","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=59529"},"modified":"2026-02-06T16:31:53","modified_gmt":"2026-02-06T07:31:53","slug":"%e6%89%80%e5%be%97%e7%a8%8e%e3%81%a8%e3%81%af%ef%bc%9f%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%82%84%e7%a8%ae%e9%a1%9e%e3%82%92%e5%9b%b3%e8%a7%a3%e3%81%a7%e3%82%8f%e3%81%8b%e3%82%8a%e3%82%84%e3%81%99","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/59529\/","title":{"rendered":"\u6240\u5f97\u7a0e\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u7a2e\u985e\u3092\u56f3\u89e3\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01"},"content":{"rendered":"<p><span style=\"background-color: 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alt=\"\u6240\u5f97\u7a0e\u8a08\u7b97\u306e\u57fa\u672c\u306e\u8003\u3048\u65b9\" width=\"640\" height=\"267\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/8e12abc056bb422e3db07dc6f1057034-1024x427.png 1024w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/8e12abc056bb422e3db07dc6f1057034-300x125.png 300w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/8e12abc056bb422e3db07dc6f1057034-768x320.png 768w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/8e12abc056bb422e3db07dc6f1057034-1536x640.png 1536w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/8e12abc056bb422e3db07dc6f1057034.png 1920w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" 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title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\uff08\u53ce\u5165\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u91d1\u984d\uff09\u300d\u3067\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u4e8b\u696d\u6240\u5f97\u306e\u8a08\u7b97\u3092\u3059\u308b\u969b\u306b\u58f2\u4e0a\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3051\u307e\u3059\u304c\u3001\u4f1a\u793e\u54e1\u306e\u65b9\uff08\u52e4\u52d9\u5148\u304b\u3089\u7d66\u4e0e\u3092\u3082\u3089\u3063\u3066\u50cd\u304f\u4eba\uff09\u306f\u3001\u5fc5\u8981\u7d4c\u8cbb\u76f8\u5f53\u984d\u3068\u3057\u3066\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<h4>\u7d66\u4e0e\u6240\u5f97\u306b\u304a\u3051\u308b\u975e\u8ab2\u7a0e\u306b\u3064\u3044\u3066<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u306e\u3046\u3061\u3001\u793e\u4f1a\u653f\u7b56\u306a\u3069\u304b\u3089\u52d8\u6848\u3057\u6240\u5f97\u7a0e\u3092\u8ab2\u3055\u306a\u3044\u3082\u306e\u304c\u3042\u308a\u3001\u3053\u308c\u3092\u975e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u3068\u8a00\u3044\u307e\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u6b21\u306b\u793a\u3055\u308c\u308b\u4f8b\u306e\u3088\u3046\u306b\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u306f\u542b\u3081\u307e\u305b\u3093\u3002\u975e\u8ab2\u7a0e\u6240\u5f97\u5168\u4f53\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u3010\u975e\u8ab2\u7a0e\u306e\u624b\u5f53\u306e\u4f8b\u3011<\/b><\/p>\n<blockquote><p>\uff081\uff09<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\u306e\u3046\u3061\u3001\u4e00\u5b9a\u91d1\u984d\u4ee5\u4e0b\u306e\u3082\u306e<br \/>\n\uff082\uff09\u8ee2\u52e4\u3084\u51fa\u5f35\u306a\u3069\u306e\u305f\u3081\u306e\u65c5\u8cbb\u306e\u3046\u3061\u3001\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e<br \/>\n\uff083\uff09\u5bbf\u76f4\u3084\u65e5\u76f4\u306e\u624b\u5f53\u306e\u3046\u3061\u3001\u4e00\u5b9a\u91d1\u984d\u4ee5\u4e0b\u306e\u3082\u306e<\/p><\/blockquote>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2508.htm\" target=\"_blank\" rel=\"noopener\">No.2508\u3000\u7d66\u4e0e\u6240\u5f97\u3068\u306a\u308b\u3082\u306e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u305d\u3057\u3066\u7d66\u4e0e\u6240\u5f97\u306b\u304a\u3044\u3066\u975e\u8ab2\u7a0e\u6240\u5f97\u3068\u540c\u3058\u304f\u3001\u3053\u306e\u6bb5\u968e\u3067\u53ce\u5165\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304c\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u300d\u3067\u3059\u3002\u300c\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u300d\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/174\/\" data-internallinksmanager029f6b8e52c=\"392\" title=\"\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\">\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664<\/a>\u300d\u306a\u3069\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1415.htm\">No.1415 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u652f\u51fa\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1411.htm\">No.1411 \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/12079\/\" data-lkc-id=\"187\" 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\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u78ba\u5b9a\u7533\u544a\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u3082\u306e\u306f\uff1f\u66f8\u304d\u65b9\u30fb\u52d8\u5b9a\u79d1\u76ee\u4e00\u89a7<\/div><div class=\"lkc-excerpt\">\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u6240\u5f97\u3092\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u6240\u5f97\u306f\u305d\u306e\u5e74\u306e\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u3044\u3044\u307e\u3059\u304c\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u306f\u3069\u306e\u3088\u3046\u306a\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5b9f\u52d9\u3067\u3088\u304f\u4f7f\u308f\u308c\u308b\u52d8\u5b9a\u79d1\u76ee\u3092\u3082\u3068\u306b\u3001\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u3082\u306e\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u305d\u3082\u305d\u3082\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7d4c\u8cbb\u3068\u306f\u7d4c\u8cbb\u3068\u306f\u3001\u6240\u5f97\u3092\u5f97\u308b\u305f\u3081\u306b\u4e8b\u696d\u3067\u767a\u751f\u3057\u305f\u652f\u51fa\u306e\u3053\u3068\u3067\u3059\u3002\u4e8b\u696d\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306f\u539f\u5247\u3068\u3057\u3066\u7d4c\u8cbb\u3068\u306a\u308a\u3001\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u5e74\u5206\u306e\u53ce\u5165\u306b\u5bfe\u5fdc\u3057\u3001\u304b...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u2461\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\uff08\u6240\u5f97\u63a7\u9664\u306b\u3064\u3044\u3066\uff09<\/h3>\n<p>\u6240\u5f97\u91d1\u984d\u3092\u7b97\u51fa\u3057\u305f\u5f8c\u3001\u305d\u3053\u304b\u3089\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304d\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-lkc-id=\"485\" 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\">\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\uff1f\u7a0e\u91d1\u306b\u5dee\u304c\u51fa\u308b\u7406\u7531\u3084\u8a08\u7b97\u65b9\u6cd5\u3001\u6240\u5f97\u63a7\u9664\u30fb\u7a0e\u984d\u63a7\u9664\u3001\u975e\u8ab2\u7a0e\u6240\u5f97\u307e\u3068\u3081<\/div><div class=\"lkc-excerpt\">\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\u3001\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u91d1\u984d\u3067\u3059\u3002\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u540c\u3058\u5e74\u53ce\u3067\u3082\u7a0e\u91d1\u306b\u5dee\u304c\u51fa\u308b\u7406\u7531\u304c\u7406\u89e3\u3067\u304d\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u6240\u5f97\u7a0e\u304c\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u3001\u9806\u3092\u8ffd\u3063\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u306a\u304a\u3001\u7a0e\u6cd5\u306f\u6bce\u5e74\u306e\u3088\u3046\u306b\u5909\u66f4\u304c\u3042\u308a\u307e\u3059\u304b\u3089\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\uff1f\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3092\u3059\u308b\u4e0a\u3067\u300c\u8ab2\u7a0e\u6240\u5f97\u300d\u3092\u8a8d\u8b58\u3059\u308b\u306e\u306f\u3068\u3066\u3082\u5927\u5207\u3067\u3059\u3002\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\u3001\u6b63\u5f0f\u306b\u306f\u300c\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u300d\u3068\u8a00\u3044\u307e\u3059\u3002\u3044\u304f\u3064\u304b\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u300c\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d\u300d\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u306a\u304a...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u63a7\u9664\uff08\u3053\u3046\u3058\u3087\uff09\u3068\u306f\u3001\u300c\u5dee\u3057\u5f15\u304f\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u63a7\u9664\u306f\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u984d\u3059\u308b\u63a7\u9664\u3067\u3001\u640d\u76ca\u901a\u7b97\u3068\u7e70\u8d8a\u63a7\u9664\u306e\u5f8c\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\uff08\u7dcf\u6240\u5f97\u91d1\u984d\u3001\u5c71\u6797\u6240\u5f97\u91d1\u984d\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3095\/\" data-internallinksmanager029f6b8e52c=\"542\" title=\"\u9000\u8077\u6240\u5f97\">\u9000\u8077\u6240\u5f97<\/a>\u91d1\u984d\u306e\u9806\uff09\u304b\u3089\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u53ce\u5165\u3060\u3051\u306e\u5834\u5408\u306b\u306f\u3001<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<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" data-internallinksmanager029f6b8e52c=\"44\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u306a\u3069\u306e\u300c\u6240\u5f97\u63a7\u9664\u300d\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002\u6240\u5f97\u63a7\u9664\u306f\u5168\u90e8\u306716\u7a2e\u985e\u3042\u308a\u3001\u7d0d\u7a0e\u8005\u500b\u4eba\u306e\u4e8b\u60c5\u7b49\u3092\u52a0\u5473\u3057\u305f\u63a7\u9664\u3067\u3059\u3002<\/p>\n<p>\u6240\u5f97\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-lkc-id=\"118\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u7d66\u4e0e\u8a08\u7b97\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u7d66\u4e0e<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u6240\u5f97\u63a7\u9664\u306e\u4e00\u89a7\u307e\u3068\u3081 \u7a2e\u985e\u3001\u5bfe\u8c61\u8005\u3001\u8a08\u7b97\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u30011\u5e74\u9593\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u4e00\u5b9a\u984d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u6240\u5f97\u63a7\u9664\u3002\u3082\u3057\u7533\u8acb\u3067\u304d\u308b\u6240\u5f97\u63a7\u9664\u304c\u3042\u308c\u3070\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002\u4eca\u56de\u306f\u3001\u6240\u5f97\u63a7\u9664\u306e\u57fa\u672c\u3068\u305d\u306e\u7a2e\u985e\u3001\u8a66\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306a\u3069\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1100.htm\" target=\"_blank\" rel=\"noopener\">No.1100\u2003\u6240\u5f97\u63a7\u9664\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u3053\u306e\u6240\u5f97\u304b\u3089\u5404\u7a2e\u63a7\u9664\u3092\u5f15\u3044\u3066\u3001\u7a0e\u7387\u3092\u304b\u3051\u305f\u3082\u306e\u304c\u6240\u5f97\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5e74\u53ce\u3084\u58f2\u4e0a\u306e\u5168\u984d\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u2462\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\uff08\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\uff09<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/d9d5f1e5ad9705d9f13a600077b2c43b.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-60396\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/d9d5f1e5ad9705d9f13a600077b2c43b-1024x427.png\" alt=\"\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\" width=\"640\" height=\"267\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/d9d5f1e5ad9705d9f13a600077b2c43b-1024x427.png 1024w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/d9d5f1e5ad9705d9f13a600077b2c43b-300x125.png 300w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/d9d5f1e5ad9705d9f13a600077b2c43b-768x320.png 768w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/d9d5f1e5ad9705d9f13a600077b2c43b-1536x640.png 1536w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/d9d5f1e5ad9705d9f13a600077b2c43b.png 1920w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u7b97\u51fa\u3057\u305f\u306e\u3061\u3001\u91d1\u984d\u306b\u5fdc\u3058\u305f\u7a0e\u7387\u3092\u304b\u3051\u3066\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u4e00\u5b9a\u306e\u91d1\u984d\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u3001\u300c\u305d\u306e\u8d85\u904e\u3057\u305f\u90e8\u5206\u300d \u306b\u306f\u9ad8\u3044\u7a0e\u7387\u3067\u8ab2\u7a0e\u3059\u308b\u3068\u3044\u3046\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u3068\u3044\u3046\u65b9\u5f0f\u304c\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u30927\u6bb5\u968e\u306b\u533a\u5206\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u533a\u5206\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff085\uff05\u301c45\uff05\uff09<\/p>\n<p>\u8ab2\u7a0e\u6240\u5f97\uff081,000\u5186\u672a\u6e80\u5207\u6368\uff09\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u306f\u3001\u6b21\u306e\u300c\u6240\u5f97\u7a0e\u306e\u901f\u7b97\u8868\u300d\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><b>\u3010\u6240\u5f97\u7a0e\u306e\u901f\u7b97\u8868\u3011<\/b><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/cp_1_1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-59629\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/cp_1_1.png\" alt=\"\u6240\u5f97\u7a0e\u306e\u901f\u7b97\u8868\" width=\"751\" height=\"329\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/cp_1_1.png 751w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/cp_1_1-300x131.png 300w\" sizes=\"auto, (max-width: 751px) 100vw, 751px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" rel=\"noopener\" target=\"_blank\">No.2260 \u6240\u5f97\u7a0e\u306e\u7a0e\u7387\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c\u6240\u5f97\u7a0e\u306e\u901f\u7b97\u8868\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u304c340\u4e07\u5186\u306e\u5834\u5408\u306b\u306f\u3001\u6240\u5f97\u7a0e\u984d\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: left; margin-bottom: 1em;\"><strong>340\u4e07\u5186\uff08\u8ab2\u7a0e\u6240\u5f97\uff09\u3000\u00d7\u300020\uff05\uff08\u7a0e\u7387\uff09\uff0d427,500\u5186\uff08\u63a7\u9664\u984d\uff09\uff1d\u3000252,500\u5186\uff08\u6240\u5f97\u7a0e\u984d\uff09<\/strong><\/div>\n<h3>\u2463\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\uff08\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\uff09<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/No031-001.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-60399\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/No031-001.jpg\" alt=\"\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\u5f0f\" width=\"640\" height=\"267\" \/><\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0a\u8a18\u3067\u6c42\u3081\u305f\u6240\u5f97\u7a0e\u984d\u304b\u3089\u3055\u3089\u306b\u63a7\u9664\u3067\u304d\u308b\u306e\u304c\u3001\u300c\u7a0e\u984d\u63a7\u9664\u300d\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2690\/\" data-internallinksmanager029f6b8e52c=\"530\" title=\"\u7b97\u51fa\u7a0e\u984d\">\u7b97\u51fa\u7a0e\u984d<\/a>\u300d\u304b\u3089\u300c\u7a0e\u984d\u63a7\u9664\uff08\u6240\u5f97\u7a0e\u984d\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u91d1\u984d\uff09\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u304c\u3001\u300c\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\uff08\u6240\u5f97\u7a0e\u984d\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u6240\u5f97\u7a0e\u984d\uff09\u300d\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u984d\u63a7\u9664\u306f\u3001\u6240\u5f97\u304b\u3089\u306e\u63a7\u9664\u3067\u306a\u304f\u3001\u7a0e\u984d\u304b\u3089\u306e\u63a7\u9664\u3067\u3042\u308b\u305f\u3081\u7bc0\u7a0e\u52b9\u679c\u304c\u5927\u304d\u3044\u5236\u5ea6\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u653f\u515a\u7b49\u3084\u8a8d\u5b9aNPO\u6cd5\u4eba\u7b49\u306b\u5bc4\u4ed8\u3092\u3057\u305f\u5834\u5408\u3084\u3001\u4f4f\u5b85\u306e\u65b0\u7bc9\u3084\u5897\u7bc9\u3092\u3057\u305f\u5834\u5408\u306b\u5229\u7528\u3067\u304d\u308b\u3082\u306e\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d\u306e\u7a0e\u984d\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53025\/\" data-internallinksmanager029f6b8e52c=\"357\" title=\"\u7dcf\u5408\u8ab2\u7a0e\">\u7dcf\u5408\u8ab2\u7a0e<\/a>\u306e\u7a0e\u984d\uff09\u304b\u3089\u63a7\u9664\u3057\u307e\u3059\u304c\u3001\u305d\u308c\u3067\u3082\u7a0e\u984d\u63a7\u9664\u304c\u6b8b\u308b\u3068\u304d\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1157\/\" data-internallinksmanager029f6b8e52c=\"409\" title=\"\u5206\u96e2\u8ab2\u7a0e\">\u5206\u96e2\u8ab2\u7a0e<\/a>\u3067\u3042\u308b\u5c71\u6797\u6240\u5f97\u306e\u7a0e\u984d\u3001\u9000\u8077\u6240\u5f97\u306e\u7a0e\u984d\u306e\u9806\u306b\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/blog\/20520\/\" data-lkc-id=\"432\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u7a0e\u984d\u63a7\u9664\u306e\u610f\u5473\u3084\u7bc0\u7a0e\u52b9\u679c\u3001\u6240\u5f97\u63a7\u9664\u3068\u306e\u9055\u3044\u3082\u89e3\u8aac | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9<\/div><div class=\"lkc-excerpt\">\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306e\u63a7\u9664\u306b\u306f\u3001\u6240\u5f97\u63a7\u9664\u3068\u7a0e\u984d\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u30022\u3064\u306e\u63a7\u9664\u306f\u610f\u5473\u5408\u3044\u3084\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002 \u3053\u3053\u3067\u306f\u3001\u304a\u3082\u306a\u7a0e\u984d\u63a7\u9664\u3092\u3054\u7d39\u4ecb\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u6240\u5f97\u63a7\u9664\u3068\u306e\u9055\u3044\u3084\u7bc0\u7a0e\u52b9\u679c\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u307e\u3059\u3002 \u7a0e\u984d\u63a7\u9664\u3068\u306f \u7a0e\u984d\u63a7\u9664\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306b\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3057\u305f\u6240\u5f97\u7a0e\u984d\u304b\u3089\u4e00\u5b9a\u91d1\u984d\u3092\u63a7\u9664\u3059\u308b\u3082\u306e\u3067\u3059\u3002 \u6240\u5f97\u7a0e\u306e\u5834\u2026<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1200.htm\" target=\"_blank\" rel=\"noopener\">No.1200\u2003\u7a0e\u984d\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u2464\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u308b\u5834\u5408\u3001\u4e00\u5b9a\u671f\u9593\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3082\u3042\u308f\u305b\u3066\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3068\u306f\u3001\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u57fa\u3065\u304d\u30012013\u5e741\u67081\u65e5\u304b\u30892037\u5e7412\u670831\u65e5\u307e\u3067\u6240\u5f97\u306b\u3064\u3044\u3066\u8ab2\u3055\u308c\u308b\u6240\u5f97\u7a0e\u3067\u3059\u3002<\/p>\n<p>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u984d\u3000\uff1d\u3000\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u3000\u00d7\u30002.1\uff05<\/strong><\/div>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6240\u5f97\u7a0e\u984d\u306b2.1\uff05\u3092\u52a0\u3048\u305f\u3082\u306e\u304c\u5b9f\u969b\u306e\u6240\u5f97\u7a0e\u7387\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shotoku\/fukko_tokubetsu\/index.htm\" rel=\"noopener\" target=\"_blank\">\u500b\u4eba\u306e\u65b9\u306b\u4fc2\u308b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u2465\u6240\u5f97\u7a0e\u306e\u7533\u544a\u7d0d\u7a0e\u984d\u306e\u8a08\u7b97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306e\u5b9f\u969b\u306e\u7d0d\u4ed8\u984d\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/12964\/\" data-internallinksmanager029f6b8e52c=\"429\" title=\"\u4e88\u5b9a\u7d0d\u7a0e\">\u4e88\u5b9a\u7d0d\u7a0e<\/a>\u306a\u3069\u4e88\u3081\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u7a0e\u91d1\u304c\u3042\u308b\u305f\u3081\u3001\u305d\u308c\u3089\u3092\u5dee\u3057\u5f15\u3044\u3066\u6700\u7d42\u7684\u306a\u91d1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u4e88\u5b9a\u7d0d\u7a0e\u3068\u306f\u3001\u524d\u5e74\u5206\u306e\u4e88\u5b9a\u7d0d\u7a0e\u57fa\u6e96\u984d\u304c15\u4e07\u5186\u4ee5\u4e0a\u3068\u306a\u308b\u5834\u5408\u306b\u4e88\u3081\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002\u4e88\u5b9a\u7d0d\u7a0e\u57fa\u6e96\u984d\u3068\u306f\u3001\u524d\u5e74\u5206\u306e\u6240\u5f97\u3001\u7a0e\u984d\u7b49\u3092\u57fa\u6e96\u306b\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e88\u5b9a\u7d0d\u7a0e\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u7b2c\u4e00\u671f\uff087\u6708\u4e2d\uff09\u304a\u3088\u3073\u7b2c\u4e8c\u671f\uff0811\u6708\u4e2d\uff09\u306b\u305d\u308c\u305e\u308c\u4e88\u5b9a\u7d0d\u7a0e\u57fa\u6e96\u984d\u306e1\/3\u305a\u3064\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u4e88\u5b9a\u7d0d\u7a0e\u984d\u304c\u305d\u306e\u5e74\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u6240\u5f97\u7a0e\u984d\u3088\u308a\u591a\u3044\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3066\u652f\u6255\u3044\u904e\u304e\u305f\u5206\u306f\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2040.htm\" rel=\"noopener\" target=\"_blank\">No.2040 \u4e88\u5b9a\u7d0d\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2 id=\"kyuyosyotoku\">\u7d66\u4e0e\u6240\u5f97\u306e\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u3068\u306f\u3001\u96c7\u7528\u5951\u7d04\u306b\u3088\u3063\u3066\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u3084\u8cc3\u91d1\u3001\u4ff8\u7d66\u3001\u8cde\u4e0e\u3001\u59d4\u4efb\u5951\u7d04\u306b\u3088\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/59665\/\" data-internallinksmanager029f6b8e52c=\"434\" title=\"\u5f79\u54e1\u5831\u916c\">\u5f79\u54e1\u5831\u916c<\/a>\u3092\u6307\u3059\u6240\u5f97\u3067\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u6240\u5f97\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3092\u4f7f\u3063\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u7d66\u4e0e\u6240\u5f97\uff1d\u7d66\u4e0e\u53ce\u5165\uff08\u6e90\u6cc9\u5fb4\u53ce\u524d\u306e\u91d1\u984d\uff09\uff0d\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/strong><\/div>\n<p><strong>\u3053\u306e\u5f8c\u306e\u7d66\u4e0e\u6240\u5f97\u306e\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3082\u3001\u57fa\u672c\u7684\u306b\u306f\u524d\u8ff0\u3057\u305f\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u30d9\u30fc\u30b9\u3067\u3059\u3002<\/strong><\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u91d1\u984d\u3067\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u7d4c\u8cbb\u306e\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u4ed5\u4e8b\u306b\u4f7f\u3063\u305f\u3067\u3042\u308d\u3046\u8cbb\u7528\u3092\u6982\u7b97\u3057\u3001\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u5dee\u3057\u5f15\u304f\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c7\u5e74\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u304c\u6b21\u306e\u3088\u3046\u306b\u898b\u76f4\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p><strong>\u3010\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306e\u5909\u5316\u3011<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d66\u4e0e\u53ce\u5165\u91d1\u984d<\/th>\n<th>\u6539\u6b63\u5f8c\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<th>\u6539\u6b63\u524d\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>162.5\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td rowspan=\"3\">65\u4e07\u5186<br \/>\n\uff08\u6700\u4f4e\u4fdd\u8a3c\u984d\uff09<\/td>\n<td>55\u4e07\u5186\uff08\u6700\u4f4e\u4fdd\u8a3c\u984d\uff09<\/td>\n<\/tr>\n<tr>\n<td>162.5\u4e07\u5186\u8d85180\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u00d740\uff05\uff0d10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>180\u4e07\u5186\u8d85190\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td rowspan=\"2\">\u53ce\u5165\u91d1\u984d\u00d730\uff05\uff0b8\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>190\u4e07\u5186\u8d85360\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u00d730\uff05\uff0b8\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>360\u4e07\u5186\u8d85660\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td colspan=\"2\">\u53ce\u5165\u91d1\u984d\u00d720\uff05\uff0b44\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>660\u4e07\u5186\u8d85850\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td colspan=\"2\">\u53ce\u5165\u91d1\u984d\u00d710\uff05\uff0b110\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>850\u4e07\u5186\u8d85<\/td>\n<td colspan=\"2\">195\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm#a-01\">\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\">No.1410 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u307e\u305f\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e2\u5206\u306e1\u4ee5\u4e0a\u3092\u8d85\u3048\u305f\u7279\u5b9a\u306e\u652f\u51fa\u304c\u3042\u3063\u305f\u3068\u304d\u306f\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u3001\u5e74\u91d1\u6240\u5f97\u3082\u6709\u3059\u308b\u5834\u5408\u306a\u3069\u306f\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1411.htm\">No.1411 \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u4f8b<\/h3>\n<p>\u4ee5\u4e0b\u306f\u3001\u7d66\u4e0e\u53ce\u5165500\u4e07\u5186\u3060\u3063\u305f\u5834\u5408\u306e\u4f8b\u3067\u3059\u3002\uff08\u53ce\u5165\u304c190\u4e07\u5186\u8d85\u306e\u5834\u5408\u306f\u4ee4\u548c6\u5e74\u4ee5\u524d\u3068\u540c\u69d8\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3068\u306a\u308a\u307e\u3059\uff09<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>500\u4e07\u5186\uff0d\uff08500\u4e07\u5186\u00d720\uff05\uff0b440,000\u5186\uff09\uff1d356\u4e07\u5186\uff08\u7d66\u4e0e\u6240\u5f97\u306e\u984d\uff09<\/strong><\/div>\n<h2>\u6240\u5f97\u7a0e\u3068\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u9055\u3044<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\u3001\u4f1a\u793e\u54e1\/\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3044\u3001\u7d0d\u4ed8\u3059\u308b\u6240\u5f97\u7a0e\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u3068\u306f\u3001\u7d66\u4e0e\u3084\u5831\u916c\u306a\u3069\u306e\u6240\u5f97\u3092\u652f\u6255\u3046\u8005\u304c\u3001\u305d\u308c\u3089\u6240\u5f97\u3092\u652f\u6255\u3046\u969b\u306b\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u56fd\u306b\u7d0d\u4ed8\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6240\u5f97\u306e\u652f\u6255\u8005\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u524d\u6255\u3044\u3068\u7406\u89e3\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52953\/\" data-lkc-id=\"433\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58 \uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u7d66\u4e0e<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u7d0d\u4ed8\u306e\u6ce8\u610f\u70b9\u3082\u89e3\u8aac\uff01 | \u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8 \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9<\/div><div class=\"lkc-excerpt\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u306b\u3088\u3063\u3066\u7d0d\u3081\u308b\u6240\u5f97\u7a0e\u3092\u6307\u3057\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3068\u540c\u3058\u3082\u306e\u3067\u3042\u308a\u3001\u7d66\u4e0e\u652f\u6255\u3044\u3092\u3059\u308b\u4e8b\u696d\u4e3b\u3084\u6cd5\u4eba\u306b\u3068\u3063\u3066\u306f\u3001\u7d0d\u4ed8\u3059\u308b\u3079\u304d\u91cd\u8981\u306a\u56fd\u7a0e\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u7533\u544a\u6240\u5f97\u7a0e\u306e\u9055\u3044\u3068\u3044\u3063\u305f\u57fa\u672c\u77e5\u8b58\u304b\u3089\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3001\u7d0d\u4ed8\u65b9\u6cd5\u3068\u3044\u3063\u305f\u4e00\u9023\u306e\u6d41\u308c\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002 \u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\uff1f \u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u2026<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<p>\u306a\u304a\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u81ea\u55b6\u696d\u306e\u3088\u3046\u306b\u3001<b>\u81ea\u5206\u3067\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u2192\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u6240\u5f97\u7a0e\u306f\u300c\u7533\u544a\u6240\u5f97\u7a0e\u300d<\/b>\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<h2>\u6240\u5f97\u7a0e\u306f\u3044\u304f\u3089\u304b\u3089\u767a\u751f\u3059\u308b\uff1f<\/h2>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/No031-002.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-59679\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/No031-002.jpg\" alt=\"\u6240\u5f97\u7a0e\u306f\u3044\u304f\u3089\u304b\u3089\u767a\u751f\u3059\u308b\uff1f\" width=\"640\" height=\"267\" \/><\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d50\u8ad6\u3001\u53ce\u5165\u91d1\u984d\u304c160\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u307b\u304b\u306b\u6240\u5f97\u304c\u306a\u3051\u308c\u3070\u6240\u5f97\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u306e\u53ce\u5165\u306f\u3001\u57fa\u672c\u7684\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u5e74\u53ce\u304b\u3089\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\uff08\u6700\u4f4e\u984d\u306f65\u4e07\u5186\uff09\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u4ee4\u548c7\u5e74\u5206\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u306b\u3064\u3044\u3066\u3082\u898b\u76f4\u3057\u304c\u306a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d65\u4e07\u5186\uff0b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u306e95\u4e07\u5186\u3092\u52a0\u3048\u305f\u91d1\u984d\u304c160\u4e07\u5186\u3068\u306a\u308a\u3001\u53ce\u5165\u91d1\u984d\u304c160\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u6240\u5f97\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u5b66\u751f\u306e\u5834\u5408\u306f\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41370\/\" data-internallinksmanager029f6b8e52c=\"92\" title=\"\u52e4\u52b4\u5b66\u751f\u63a7\u9664\">\u52e4\u52b4\u5b66\u751f\u63a7\u9664<\/a>\uff08\u63a7\u9664\u984d27\u4e07\u5186\uff09\u300d\u304c\u3042\u308b\u306e\u3067\u3001\u53ce\u5165\u91d1\u984d\u304c130\u4e07\u5186\u307e\u3067\u306f\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5e74\u53ce103\u4e07\u5186\u306e\u58c1\u304b\u3089160\u4e07\u5186\u306e\u58c1\u3078<\/h3>\n<p>\u4ee5\u524d\u3001\u3088\u304f\u8a00\u308f\u308c\u305f\u300c103\u4e07\u5186\u306e\u58c1\u300d\u306f\u3001\u6240\u5f97\u7a0e\u306e\u652f\u6255\u3044\u767a\u751f\u306e\u30dc\u30fc\u30c0\u30fc\u30be\u30fc\u30f3\u3067\u3042\u308b\u7d66\u4e0e\u53ce\u5165\u304c103\u4e07\u5186\u3067\u3042\u3063\u305f\u305f\u3081\u306b\u3088\u304f\u8a71\u984c\u306b\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u7279\u306b\u3001\u30d1\u30fc\u30c8\u7b49\u3067\u50cd\u304f\u59bb\u3084\u5927\u5b66\u751f\u5e74\u4ee3\u306e\u5b50\u7b49\u306b\u3064\u3044\u3066\u3001\u300c103\u4e07\u5186\u306e\u58c1\u300d\u304c\u53d6\u308a\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u4ee4\u548c7\u5e74\u6539\u6b63\u306b\u3088\u308a\u3001\u57fa\u790e\u63a7\u9664\u304a\u3088\u3073\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u6539\u6b63\u3055\u308c\u308b\u305f\u3081\u3001\u4ee4\u548c7\u5e74\u5206\u304b\u3089\u306f\u300c160\u4e07\u5186\u306e\u58c1\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c7\u5e74\u4ee5\u964d\u306f\u3001\u7d66\u4e0e\u53ce\u5165\u304c160\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u914d\u5076\u8005\u3067\u3042\u308b\u59bb\u306e\u30d1\u30fc\u30c8\u53ce\u5165\u304c160\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u305d\u306e\u592b\u3067\u3042\u308b\u7d0d\u7a0e\u8005\u306f\u300c<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>\u300d\u306e\u6e80\u984d\uff0838\u4e07\u5186\uff09\u306f\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1800.htm\">No.1800\u2003\u30d1\u30fc\u30c8\u53ce\u5165\u306f\u3044\u304f\u3089\u307e\u3067\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u304b\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49699\/\" data-lkc-id=\"148\" 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\">\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<\/div><div class=\"lkc-excerpt\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3068\u304d\u3001\u914d\u5076\u8005\u306e\u30d1\u30fc\u30c8\u5e74\u53ce\uff08\u30d1\u30fc\u30c8\u306e\u7d66\u4e0e\u53ce\u5165\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\u3053\u306e\u8a18\u4e8b\u3067\u306f\u914d\u5076\u8005\u63a7\u9664\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\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\u3001\u4e00\u5b9a\u4ee5\u4e0b\u306e\u6240\u5f97\u91d1\u984d\u306e\u914d\u5076\u8005\u304c\u3044\u308b\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u53d7\u3051\u3089\u308c\u308b\u6240\u5f97\u63a7\u9664\u306e\u3053\u3068\u3067\u3059\u3002\u300c\u914d\u5076\u8005\u3092\u990a\u3046\u884c\u70ba\u304c\u7a0e\u3092\u8ca0\u62c5\u3059\u308b\u80fd\u529b\u3092\u6e1b\u3089\u3057...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u5408\u8a08\u6240\u5f97\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u3068\u6240\u5f97\u7a0e\u8ab2\u7a0e\u306e\u53ef\u80fd\u6027\u5927<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u5834\u5408\u306f\u3001160\u4e07\u5186\u304c\u6240\u5f97\u7a0e\u306e\u30dc\u30fc\u30c0\u30fc\u30e9\u30a4\u30f3\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u307e\u305a\u306f\u57fa\u790e\u63a7\u9664\u984d\u304c\u3001\u6240\u5f97\u7a0e\u306e\u76ee\u5b89\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c7\u5e74\u5206\u4ee5\u964d\u306e\u57fa\u790e\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u57fa\u790e\u63a7\u9664\u306e\u6539\u6b63\u3011<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th rowspan=\"2\">\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th colspan=\"2\">\u6539\u6b63\u5f8c<\/th>\n<th rowspan=\"2\">\u6539\u6b63\u524d<\/th>\n<\/tr>\n<tr>\n<th>\u4ee4\u548c7\u30018\u5e74<\/th>\n<th>\u4ee4\u548c9\u5e74\u4ee5\u964d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>132\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td colspan=\"2\">95\u4e07\u5186<\/td>\n<td rowspan=\"5\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>132\u4e07\u5186\u8d85 336\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>88\u4e07\u5186<\/td>\n<td rowspan=\"4\">58\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>336\u4e07\u5186\u8d85 489\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>68\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>489\u4e07\u5186\u8d85 655\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>655\u4e07\u5186\u8d852,350\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>58\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f93\u524d\u307e\u3067\u306f\u4e00\u5f8b48\u4e07\u5186\u3067\u3057\u305f\u304c\u3001\u7279\u306b\u4ee4\u548c7\u30018\u5e74\u306b\u3064\u3044\u3066\u306f\u6240\u5f97\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u57fa\u790e\u63a7\u9664\u984d\u304c\u5909\u308f\u308b\u305f\u3081\u8981\u6ce8\u610f\u3067\u3059\u3002\uff08\u3055\u3089\u306b\u3001\u4ee4\u548c8\u5e74\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u7269\u4fa1\u4e0a\u6607\u5c40\u9762\u306b\u304a\u3051\u308b\u57fa\u790e\u63a7\u9664\u304c\u5275\u8a2d\u4e88\u5b9a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\uff09<\/p>\n<p>\u5927\u307e\u304b\u306a\u5224\u65ad\u3068\u3057\u3066\u306f\u3001\u58f2\u4e0a\u9ad8\u3000\uff0d\u3000\u5fc5\u8981\u7d4c\u8cbb\u3000\uff1e\u300095\u4e07\u5186\u3000\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u304c\u4e00\u3064\u306e\u76ee\u5b89\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u306e\u5834\u5408\u306b\u306f\u3001\u5fc5\u8981\u7d4c\u8cbb\u3060\u3051\u3067\u306a\u304f\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"15\" title=\"\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/a>\u300d\u3082\u5dee\u3057\u5f15\u3051\u307e\u3059\u3002\u3055\u3089\u306b\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\u3082\u52d8\u6848\u3059\u308b\u3068\u3001\u7a0e\u91d1\u306e\u5143\u3068\u306a\u308b\u6240\u5f97\u306f\u4f4e\u304f\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u7d66\u4e0e\u6240\u5f97\u8005\u3068\u7570\u306a\u308a\u3001\u53ce\u5165\u306e\u91d1\u984d\u304b\u3089\u6240\u5f97\u7a0e\u984d\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/index.html\">\u7a0e\u5236\u6539\u6b63\u306e\u6982\u8981\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<h2>\u6240\u5f97\u7a0e\u3068\u5e74\u672b\u8abf\u6574\u30fb\u78ba\u5b9a\u7533\u544a\u306e\u95a2\u9023\u6027<\/h2>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/67a03f64dc0437c66c2385df2736c3a7.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-59669\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/67a03f64dc0437c66c2385df2736c3a7-1024x320.png\" alt=\"\u6240\u5f97\u7a0e\u3068\u5e74\u672b\u8abf\u6574\u30fb\u78ba\u5b9a\u7533\u544a\" width=\"640\" height=\"200\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/67a03f64dc0437c66c2385df2736c3a7-1024x320.png 1024w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/67a03f64dc0437c66c2385df2736c3a7-300x94.png 300w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/67a03f64dc0437c66c2385df2736c3a7-768x240.png 768w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/67a03f64dc0437c66c2385df2736c3a7-1536x480.png 1536w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/67a03f64dc0437c66c2385df2736c3a7.png 1920w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/a><\/p>\n<p>\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u65b9\u6cd5\u3068\u3057\u3066\u95a2\u9023\u3059\u308b\u7528\u8a9e\u304c\u3001\u300c\u5e74\u672b\u8abf\u6574\u300d\u3068\u300c\u78ba\u5b9a\u7533\u544a\u300d\u3067\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u4f1a\u793e\u306a\u3069\u306e\u7d66\u4e0e\u306e\u652f\u6255\u8005\u304c1\u5e74\u9593\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d\u30681\u5e74\u9593\u306b\u7d0d\u3081\u308b\u3079\u304d\u6240\u5f97\u7a0e\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2690\/\" data-internallinksmanager029f6b8e52c=\"552\" title=\"\u5e74\u7a0e\u984d\">\u5e74\u7a0e\u984d<\/a>\u3092\u4e00\u81f4\u3055\u305b\u308b\u624b\u7d9a\u304d\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306f\u4f1a\u793e\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u4eba\u3067\u3059\u304c\u3001\u7d66\u4e0e\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\u7b49\u306e\u4e00\u5b9a\u306e\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/53688\/\" data-lkc-id=\"434\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58 \uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u7d66\u4e0e<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f\u624b\u9806\u306e\u6d41\u308c\u3084\u5168\u4f53\u50cf\u3092\u89e3\u8aac\uff01 | \u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8 \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9<\/div><div class=\"lkc-excerpt\">\u4f1a\u793e\u306f\u6bce\u5e74\u3001\u5f93\u696d\u54e1\u306e\u5e74\u672b\u8abf\u6574\u306e\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002\u5f93\u696d\u54e1\u304b\u3089\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u3084\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306a\u3069\u306e\u5404\u7a2e\u8a3c\u660e\u66f8\u985e\u304c\u63d0\u51fa\u3055\u308c\u307e\u3059\u3002\u7686\u3055\u3093\u306f\u3001\u3053\u306e\u63d0\u51fa\u3055\u308c\u305f\u66f8\u985e\u3092\u51e6\u7406\u3059\u308b\u624b\u9806\u3084\u78ba\u8a8d\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3001\u6700\u7d42\u7684\u306b\u4f5c\u6210\u3059\u308b\u66f8\u985e\u306a\u3069\u306b\u3064\u3044\u3066\u3054\u5b58\u3058\u3067\u3057\u3087\u3046\u304b\uff1f\u4eca\u56de\u306f\u5e74\u672b\u8abf\u6574\u306e\u624b\u9806\u3084\u6d41\u308c\u3001\u7a0e\u52d9\u7f72\u306b\u306f\u4f55\u3092\u63d0\u51fa\u3059\u308b\u304b\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002 \u2026<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2662.htm\" target=\"_blank\" rel=\"noopener\">No.2662 \u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2015\/11\/65e858e23e473056330ce8f68dd33e88.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-59073\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2015\/11\/65e858e23e473056330ce8f68dd33e88-1024x427.png\" alt=\"\u305d\u3082\u305d\u3082\u78ba\u5b9a\u7533\u544a\u3068\u306f\" width=\"640\" height=\"267\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2015\/11\/65e858e23e473056330ce8f68dd33e88-1024x427.png 1024w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2015\/11\/65e858e23e473056330ce8f68dd33e88-300x125.png 300w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2015\/11\/65e858e23e473056330ce8f68dd33e88-768x320.png 768w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2015\/11\/65e858e23e473056330ce8f68dd33e88-1536x640.png 1536w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2015\/11\/65e858e23e473056330ce8f68dd33e88.png 1920w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/a><\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u65b9\u304c\u3001\u6982\u306d\u6bce\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u306e\u671f\u9593\u306b\u3001\u81ea\u5206\u3067\u524d\u5e74\u306e\u6240\u5f97\u3092\u7533\u544a\u3059\u308b\u624b\u7d9a\u304d\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u65b9\u306f\u3001\u81ea\u5206\u3067\u6240\u5f97\u7a0e\u3092\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u4f1a\u793e\u54e1\u306f\u57fa\u672c\u7684\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e00\u5b9a\u984d\u306e\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u305f\u3081<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/46\/\" data-internallinksmanager029f6b8e52c=\"140\" title=\"\u533b\u7642\u8cbb\u63a7\u9664\">\u533b\u7642\u8cbb\u63a7\u9664<\/a>\u304c\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u3084\u526f\u696d\u53ce\u5165\u3092\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408\u306a\u3069\u306b\u306f\u3001\u4f1a\u793e\u3067\u884c\u3046\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2419\/\" data-lkc-id=\"3\" 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\u3068\u306f\uff1f\u3084\u308a\u65b9\u3068\u6d41\u308c\u3092\u5168\u304f\u5206\u304b\u3089\u306a\u3044\u4eba\u5411\u3051\u306b\u7c21\u5358\u306b\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u78ba\u5b9a\u7533\u544a\u3068\u306f\u30011\u5e74\u9593\u306e\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u300c\u6240\u5f97\u300d\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u3092\u7b97\u51fa\u3057\u3001\u7a0e\u52d9\u7f72\u3078\u7533\u544a\u3057\u3066\u7d0d\u7a0e\u3059\u308b\u624b\u7d9a\u304d\u306e\u3053\u3068\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u65b9\u306f\u3082\u3061\u308d\u3093\u3001\u4f1a\u793e\u54e1\u30fb\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3067\u3082\u526f\u696d\u3067\u306e\u6240\u5f97\u304c\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u3084\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3084\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306a\u3069\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u793e\u54e1\u306e\u65b9\u3067\u3082\u3001\u526f\u696d\u3067\u4e00\u5b9a\u4ee5\u4e0a\u306e\u6240\u5f97\u3092\u5f97\u305f\u30b1\u30fc\u30b9\u3084\u3001\u533b\u7642\u8cbb\u63a7\u9664\u30fb\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u3044\u30b1\u30fc\u30b9\u306a\u3069\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593\u306f\u3001\u4f8b\u5e74\u539f\u5247...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kakutei.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u65b9\u6cd5<\/h2>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/No031-003.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-59674\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/No031-003.jpg\" alt=\"\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u65b9\u6cd5\" width=\"640\" height=\"200\" \/><\/a><\/p>\n<p>\u6240\u5f97\u7a0e\u306f\u3069\u306e\u3088\u3046\u306b\u7d0d\u7a0e\u3059\u308b\u306e\u304b\u3001\u4f1a\u793e\u54e1\u306e\u5834\u5408\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306a\u3069\u306b\u5206\u3051\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2018\/a\/02\/2_04.htm\" target=\"_blank\" rel=\"noopener\">\u7d0d\u7a0e\u306e\u65b9\u6cd5\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4f1a\u793e\u306b\u5c5e\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52e4\u52d9\u5148\u3068\u96c7\u7528\u5951\u7d04\u3092\u7d50\u3093\u3067\u3044\u308b\u88ab\u96c7\u7528\u8005\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u7b49\u304c\u652f\u6255\u308f\u308c\u308b\u969b\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3068\u3057\u3066\u6982\u7b97\u306e\u6240\u5f97\u7a0e\u7b49\u304c\u5929\u5f15\u304d\u3055\u308c\u307e\u3059\uff08\u524d\u8ff0\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u3068\u304a\u308a\u3067\u3059\uff09\u3002<\/b><\/span>\u307e\u305f\u3001\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u984d\u306e\u78ba\u5b9a\u3068\u8abf\u6574\u306f\u3001\u5fc5\u8981\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u52e4\u52d9\u5148\u304c\u5e74\u672b\u8abf\u6574\uff081\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3057\u6982\u7b97\u5206\u3068\u306e\u5dee\u984d\u3092\u9084\u4ed8\u307e\u305f\u306f\u5fb4\u53ce\uff09\u3057\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u5206\u3082\u542b\u3081\u3001\u4f1a\u793e\u304c\u6bce\u6708\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u3044\u308b\u6982\u7b97\u6240\u5f97\u7a0e\u7b49\u306f\u3001\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u3066\u4f1a\u793e\u304c\u7d0d\u7a0e\u3059\u308b\u305f\u3081\u3001\u53ce\u5165\u304c\u4f1a\u793e\u304b\u3089\u306e\u7d66\u4e0e\u306e\u307f\u3067\u3042\u308b\u306a\u3089\u3001\u500b\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u7533\u544a\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\uff08\u533b\u7642\u8cbb\u63a7\u9664\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-internallinksmanager029f6b8e52c=\"578\" title=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/a>\u306e\u521d\u5e74\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u7b49\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\uff09\u3002<\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3084\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308b\u5834\u5408\u3001\u4e00\u5b9a\u984d\u4ee5\u4e0a\u306e\u4e8b\u696d\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u5c71\u6797\u6240\u5f97\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u306a\u304a\u3001\u4f1a\u793e\u54e1\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u3092\u554f\u308f\u305a\u4e00\u5b9a\u984d\u4ee5\u4e0a\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48141\/\" data-internallinksmanager029f6b8e52c=\"577\" title=\"\u8b72\u6e21\u6240\u5f97\">\u8b72\u6e21\u6240\u5f97<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1284\/\" data-internallinksmanager029f6b8e52c=\"251\" title=\"\u4e00\u6642\u6240\u5f97\">\u4e00\u6642\u6240\u5f97<\/a>\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u52e4\u52d9\u5148\u304b\u3089\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u4f1a\u793e\u54e1\u3067\u3042\u3063\u3066\u3082\u3001\u526f\u696d\u306a\u3069\u3067\u4e00\u5b9a\u306e\u7d66\u4e0e\u5916\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7d0d\u7a0e\u65b9\u6cd5\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3067\u306e\u7d0d\u7a0e\u306e\u307b\u304b\u3001\u53e3\u5ea7\u632f\u66ff\u306b\u3088\u308b\u7d0d\u7a0e\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2002\/\" data-internallinksmanager029f6b8e52c=\"238\" title=\"e-Tax\">e-Tax<\/a>\u3092\u5229\u7528\u3057\u305f\u96fb\u5b50\u7d0d\u7a0e\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u7d0d\u4ed8<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\uff08e-Tax\u304b\u3089\u306e\u53e3\u5ea7\u632f\u66ff\uff09\u3001\u81ea\u52d5\u30c0\u30a4\u30ec\u30af\u30c8<\/li>\n<li>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u7d0d\u4ed8<\/li>\n<li>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u7d0d\u7a0e<\/li>\n<li>\u30b9\u30de\u30db\u30a2\u30d7\u30ea\u7d0d\u7a0e<\/li>\n<li>\u632f\u66ff\u7d0d\u7a0e<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u7d0d\u4ed8\u4ee5\u5916\u306e\u7d0d\u4ed8\u65b9\u6cd5<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u30b3\u30f3\u30d3\u30cb\u7d0d\u4ed8\uff08QR\u30b3\u30fc\u30c9\u306b\u3088\u308b\u7d0d\u4ed8\uff09<\/li>\n<li>\u7a93\u53e3\u7d0d\u4ed8\uff08\u91d1\u878d\u6a5f\u95a2\u307e\u305f\u306f\u7a0e\u52d9\u7f72\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u6240\u5f97\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u307b\u3069\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u305f\u6240\u5f97\u5206\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u7d0d\u7a0e\u984d\u306e\u6709\u7121\u306b\u95a2\u308f\u3089\u305a\u3001\u78ba\u5b9a\u7533\u544a\u3059\u308b\u307b\u3046\u304c\u6709\u5229\u306a\u30b1\u30fc\u30b9\u306f\u591a\u3005\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2024\/02\/2_04.htm\">\u7d0d\u4ed8\u306e\u65b9\u6cd5\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2 id=\"kinds\">\u6240\u5f97\u306e\u7a2e\u985e\u3068\u5404\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<div class=\"js-movie-wrap movie-wrap\">\n    <iframe class=\"js-movie-wrap-movie movie-wrap__movie\" data-src=\"https:\/\/www.youtube.com\/embed\/Ty0ft37a0Zo?autoplay=1\" frameborder=\"0\" allow=\"accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe>\n<\/div>\n<p><a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u3067\u306f\u3001\u6240\u5f97\u309210\u7a2e\u985e\u306b\u533a\u5206\uff08\u300c\u6240\u5f97\u533a\u5206\u300d\u3068\u8a00\u3044\u307e\u3059\uff09\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u6240\u5f97\u306e\u7a2e\u985e<\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><a href=\"#no1_1\">\u7d66\u4e0e\u6240\u5f97<\/a><\/li>\n<li><a href=\"#no1_2\">\u4e0d\u52d5\u7523\u6240\u5f97<\/a><\/li>\n<li><a href=\"#no1_3\">\u4e8b\u696d\u6240\u5f97<\/a><\/li>\n<li><a href=\"#no1_4\">\u914d\u5f53\u6240\u5f97<\/a><\/li>\n<li><a href=\"#no1_5\">\u9000\u8077\u6240\u5f97<\/a><\/li>\n<li><a href=\"#no1_6\">\u5229\u5b50\u6240\u5f97<\/a><\/li>\n<li><a href=\"#no1_7\">\u8b72\u6e21\u6240\u5f97<\/a><\/li>\n<li><a href=\"#no1_8\">\u5c71\u6797\u6240\u5f97<\/a><\/li>\n<li><a href=\"#no1_9\">\u4e00\u6642\u6240\u5f97<\/a><\/li>\n<li><a href=\"#no1_10\">\u96d1\u6240\u5f97<\/a><\/li>\n<\/ol>\n<\/div>\n<p>\u793e\u4f1a\u653f\u7b56\u4e0a\u306e\u7406\u7531\u306a\u3069\u306b\u3088\u308a\u4e00\u90e8\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u6240\u5f97\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306b\u5f97\u3089\u308c\u308b\u6240\u5f97\u306f\u4e0a\u8a18\u306e\u3044\u305a\u308c\u304b\u306b\u5206\u985e\u3055\u308c\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"no1_1\">\u7d66\u4e0e\u6240\u5f97<\/h3>\n<p>\u7d66\u4e0e\u6240\u5f97\u306e\u8aac\u660e\u30fb\u8a08\u7b97\u65b9\u6cd5\u306f\u3001<a href=\"#kyuyosyotoku\">\u3053\u3061\u3089\u306e\u898b\u51fa\u3057<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"no1_2\">\u4e0d\u52d5\u7523\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0d\u52d5\u7523\u6240\u5f97\u3068\u306f\u3001\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u4e0d\u52d5\u7523\u306e\u8cb8\u4ed8\u306e\u307b\u304b\u3001\u5730\u4e0a\u6a29\u3084\u501f\u5730\u6a29\u306e\u3088\u3046\u306a\u4e0d\u52d5\u7523\u306e\u4e0a\u306b\u3042\u308b\u6a29\u5229\u306e\u8a2d\u5b9a\u3068\u8cb8\u4ed8\u3001\u8239\u8236\u3084\u822a\u7a7a\u6a5f\u306e\u8cb8\u4ed8\u3001\u306b\u3088\u308b\u6240\u5f97\u3092\u8a00\u3044\u307e\u3059\u3002<\/b><\/span>\u4e0d\u52d5\u7523\u306e\u8cb8\u4ed8\u3067\u767a\u751f\u3059\u308b\u6240\u5f97\u3068\u306f\u3001\u5177\u4f53\u7684\u306b\u306f\u5730\u4ee3\u3084\u5bb6\u8cc3\u3001\u793c\u91d1\u3001\u6a29\u5229\u91d1\u306a\u3069\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u7684\u306a\u898f\u6a21\u3067\u3042\u3063\u3066\u3082\u4e0d\u52d5\u7523\u8cb8\u4ed8\u306b\u3088\u308b\u6240\u5f97\u306f\u3001\u4e8b\u696d\u6240\u5f97\u3067\u306f\u306a\u304f\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u533a\u5206\u3057\u307e\u3059\u304c\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u4e3b\u3068\u3057\u305f\u30db\u30c6\u30eb\u696d\u3084\u4e0b\u5bbf\u306f\u4e8b\u696d\u6240\u5f97\u306a\u3069\u306b\u533a\u5206\u3057\u307e\u3059\u3002\u307e\u305f\u4e0d\u52d5\u7523\u3092\u58f2\u8cb7\u3057\u305f\u969b\u306e\u5229\u76ca\u306f\u3001\u8b72\u6e21\u6240\u5f97\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002\u6240\u5f97\u306e\u533a\u5206\u306b\u8ff7\u3063\u305f\u3089\u3001\u3069\u306e\u3088\u3046\u306a\u76ee\u7684\u3067\u4e0d\u52d5\u7523\u3092\u6271\u3063\u3066\u3044\u308b\u304b\u3067\u5224\u65ad\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u6240\u5f97\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3092\u4f7f\u3063\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u4e0d\u52d5\u7523\u6240\u5f97\uff1d\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u95a2\u308f\u308b\u7dcf\u53ce\u5165\u984d\uff0d\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u95a2\u308f\u308b\u5fc5\u8981\u7d4c\u8cbb<\/strong><\/div>\n<p><strong>\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u95a2\u308f\u308b\u5fc5\u8981\u7d4c\u8cbb\u3068\u306f\u3001\u4e0d\u52d5\u7523\u306e\u8cb8\u4ed8\u306b\u3042\u305f\u3063\u3066\u4e0d\u53ef\u6b20\u306a\u652f\u51fa\u306e\u3053\u3068\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u640d\u5bb3\u4fdd\u967a\u6599\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/23741\/\" data-internallinksmanager029f6b8e52c=\"468\" title=\"\u4fee\u7e55\u8cbb\">\u4fee\u7e55\u8cbb<\/a>\u3001\u5efa\u7269\u306a\u3069\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/strong><\/p>\n<h3 id=\"no1_3\">\u4e8b\u696d\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8b\u696d\u6240\u5f97\u3068\u306f\u3001\u4e8b\u696d\u3092\u55b6\u3080\u3053\u3068\u3067\u5f97\u305f\u6240\u5f97\u3067\u3042\u308a\u3001\u4e3b\u306b\u672c\u696d\u304b\u3089\u751f\u3058\u308b\u6240\u5f97\u3092\u8a00\u3044\u307e\u3059\u3002<\/b><\/span>\u4e8b\u696d\u3068\u3057\u3066\u533a\u5206\u3055\u308c\u308b\u696d\u7a2e\u306f\u3001\u8fb2\u696d\u3001\u6f01\u696d\u3001\u88fd\u9020\u696d\u3001\u5c0f\u58f2\u696d\u3001\u306a\u3069\u3055\u307e\u3056\u307e\u3067\u3059\u3002\u4e8b\u696d\u3092\u55b6\u3093\u3067\u304a\u308a\u3001\u53cd\u5fa9\u7d99\u7d9a\u3057\u3066\u6240\u5f97\u304c\u767a\u751f\u3059\u308b\u3088\u3046\u306a\u3068\u304d\u306f\u3001\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u30d5\u30ea\u30fc\u306eWeb\u30c7\u30b6\u30a4\u30ca\u30fc\u306e\u30c7\u30b6\u30a4\u30f3\u5831\u916c\u3001\u30d5\u30ea\u30fc\u30e9\u30a4\u30bf\u30fc\u306e\u5831\u916c\u3001Youtuber\u306e\u5e83\u544a\u53ce\u5165\u3001\u30a2\u30d5\u30a7\u30ea\u30a8\u30a4\u30bf\u30fc\u306e\u5e83\u544a\u53ce\u5165\u306a\u3069\u3082\u4e8b\u696d\u6240\u5f97\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u4e0a\u306f\u3001\u540c\u3058\u4e8b\u696d\u6240\u5f97\u3067\u3082\u3001\u8fb2\u696d\u306b\u3088\u308b\u4e8b\u696d\u6240\u5f97\uff08\u8fb2\u696d\u6240\u5f97\uff09\u3068\u305d\u308c\u4ee5\u5916\u306e\u4e8b\u696d\u6240\u5f97\uff08\u55b6\u696d\u7b49\u6240\u5f97\uff09\u3067\u533a\u5206\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u306e\u3067\u3001\u4e21\u65b9\u3067\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u5206\u3051\u3066\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e8b\u696d\u6240\u5f97\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3092\u4f7f\u3063\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u4e8b\u696d\u6240\u5f97\uff1d\u4e8b\u696d\u306b\u3088\u308b\u7dcf\u53ce\u5165\u984d\uff0d\u4e8b\u696d\u306b\u4fc2\u308b\u5fc5\u8981\u7d4c\u8cbb<\/strong><\/div>\n<p>\u4e8b\u696d\u306b\u4fc2\u308b\u5fc5\u8981\u7d4c\u8cbb\u3068\u306f\u3001\u4e8b\u696d\u3092\u884c\u3046\u4e0a\u3067\u5fc5\u8981\u306a\u652f\u51fa\u3067\u3001\u8ca9\u58f2\u7528\u5546\u54c1\u306e\u8cfc\u5165\u984d\u3001\u4e8b\u52d9\u6240\u306e\u5bb6\u8cc3\u3001\u4e8b\u52d9\u7528\u54c1\u306e\u8cfc\u5165\u8cbb\u3001\u4e8b\u696d\u3067\u4f7f\u7528\u3057\u305f\u96fb\u6c17\u4ee3\u3084\u6c34\u9053\u6599\u91d1\u3001\u306a\u3069\u591a\u304f\u306e\u3082\u306e\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"no1_4\">\u914d\u5f53\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2317\/\" data-internallinksmanager029f6b8e52c=\"405\" title=\"\u914d\u5f53\u6240\u5f97\">\u914d\u5f53\u6240\u5f97<\/a>\u3068\u306f\u3001\u51fa\u8cc7\u8005\u3084\u682a\u4e3b\u304c\u53d7\u3051\u53d6\u308b\u6cd5\u4eba\u306e\u5270\u4f59\u91d1\u3084\u5229\u76ca\u306e\u914d\u5f53\u3001\u6295\u8cc7\u6cd5\u4eba\u304b\u3089\u306e\u91d1\u92ad\u306e\u5206\u914d\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306a\u3069\u306b\u3088\u308b\u6240\u5f97\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u914d\u5f53\u6240\u5f97\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3092\u4f7f\u3063\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u914d\u5f53\u6240\u5f97\uff1d\u914d\u5f53\u306b\u3088\u308b\u53ce\u5165\uff08\u6e90\u6cc9\u5fb4\u53ce\u524d\u306e\u984d\uff09\uff0d\u682a\u5f0f\u306a\u3069\u306e\u53d6\u5f97\u306b\u8981\u3057\u305f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45337\/\" data-internallinksmanager029f6b8e52c=\"454\" title=\"\u501f\u5165\u91d1\">\u501f\u5165\u91d1<\/a>\u306e\u5229\u5b50<\/strong><\/div>\n<p>\u53d6\u5f97\u306b\u8981\u3057\u305f\u501f\u5165\u91d1\u306e\u5229\u5b50\u306f\u3001\u682a\u5f0f\u306a\u3069\u306e\u4fdd\u6709\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306b\u9650\u308a\u53ce\u5165\u304b\u3089\u5dee\u3057\u5f15\u3051\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3059\u3067\u306b\u8b72\u6e21\u3057\u305f\u682a\u5f0f\u306e\u914d\u5f53\u306b\u95a2\u308f\u308b\u3082\u306e\u306a\u3069\u3001\u4e00\u90e8\u306e\u501f\u5165\u91d1\u306e\u5229\u5b50\u306f\u3001\u914d\u5f53\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\u3001\u63a7\u9664\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u914d\u5f53\u6240\u5f97\u306f\u914d\u5f53\u306e\u652f\u6255\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u6240\u5f97\u3067\u3001\u539f\u5247\u306f\u78ba\u5b9a\u7533\u544a\u3092\u5fc5\u8981\u3068\u3057\u307e\u3059\u304c\u3001\u4e00\u5b9a\u306e\u914d\u5f53\u306b\u3064\u3044\u3066\u306f\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u306e\u9078\u629e\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"no1_5\">\u9000\u8077\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u6240\u5f97\u3068\u306f\u3001\u9000\u8077\u6642\u306b\u52e4\u52d9\u5148\u304b\u3089\u4e00\u6642\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u9000\u8077\u624b\u5f53\u3001\u793e\u4f1a\u4fdd\u967a\u5236\u5ea6\u306e\u9000\u8077\u4e00\u6642\u91d1\u3001\u9069\u683c\u9000\u8077\u5e74\u91d1\u5951\u7d04\u306b\u3088\u308b\u9000\u8077\u4e00\u6642\u91d1\u306a\u3069\u3092\u8a00\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u9000\u8077\u6240\u5f97\u306e\u8a08\u7b97\u5f0f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u9000\u8077\u6240\u5f97\uff1d\uff08\u53ce\u5165\u984d\uff08\u6e90\u6cc9\u5fb4\u53ce\u524d\u306e\u984d\uff09\uff0d\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\uff09\u00d71\/2<\/strong><\/div>\n<p>\u305f\u3060\u3057\u3001\u7279\u5b9a\u5f79\u54e1\uff08\u52e4\u7d9a5\u5e74\u4ee5\u4e0b\uff09\u306e\u9000\u8077\u624b\u5f53\u306e\u3046\u3061\u3001\u52e4\u7d9a\u5e74\u6570\u306b\u5bfe\u5fdc\u3057\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u90e8\u5206\u306f\u3001\u9000\u8077\u6240\u5f97\u306e\u8a08\u7b97\u4e0a1\/2\u306f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u9000\u8077\u6240\u5f97\u8a08\u7b97\u4e0a\u306e\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u306b\u3088\u3063\u3066\u7b97\u51fa\u3057\u305f\u984d\u306e\u3053\u3068\u3067\u3059\u3002\u969c\u5bb3\u8005\u306b\u306a\u3063\u305f\u3053\u3068\u304c\u76f4\u63a5\u7684\u306b\u8d77\u56e0\u3057\u3066\u9000\u8077\u3057\u305f\u3068\u304d\u306f\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306b100\u4e07\u5186\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u9000\u8077\u6240\u5f97\u63a7\u9664\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/co_4_1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-59612\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/co_4_1.png\" alt=\"\u3010\u9000\u8077\u6240\u5f97\u63a7\u9664\u3011\" width=\"715\" height=\"143\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/co_4_1.png 715w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/09\/co_4_1-300x60.png 300w\" sizes=\"auto, (max-width: 715px) 100vw, 715px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1420.htm\" rel=\"noopener\" target=\"_blank\">No.1420 \u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\uff08\u9000\u8077\u6240\u5f97\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306e\u8868\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p><strong>\u3008\u9000\u8077\u6240\u5f97\u306e\u8a08\u7b97\u4f8b\u3009<\/strong><\/p>\n<p>\u52e4\u7d9a\u5e74\u657025\u5e74\u30012,000\u4e07\u5186\u3092\u9000\u8077\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u3002\u7279\u5b9a\u5f79\u54e1\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\uff3b2,000\u4e07\u5186\uff0d\uff08800\u4e07\u5186\uff0b70\u4e07\u5186\u00d7\uff0825\u5e74\uff0d20\u5e74\uff09\uff09\uff3d\u00d71\/2\uff1d425\u4e07\u5186\uff08\u9000\u8077\u6240\u5f97\uff09<\/strong><\/div>\n<p>\u9000\u8077\u6240\u5f97\u306f\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3067\u3001\u307b\u304b\u306e\u6240\u5f97\u3068\u5206\u3051\u3066\u7a0e\u91d1\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u307b\u304b\u306e\u6240\u5f97\u3068\u5408\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u7387\u304c\u4e0a\u304c\u308a\u3001\u7a0e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u3053\u3068\u3092\u9632\u3050\u305f\u3081\u3067\u3059\u3002\u9000\u8077\u6240\u5f97\u306f\u91d1\u984d\u304c\u5927\u304d\u304f\u3001\u9000\u8077\u5f8c\u306e\u751f\u6d3b\u306b\u3082\u5f71\u97ff\u3059\u308b\u3053\u3068\u304b\u3089\u7a0e\u5236\u4e0a\u512a\u9047\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"no1_6\">\u5229\u5b50\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5229\u5b50\u6240\u5f97\u3068\u306f\u3001\u56fd\u50b5\u3084\u5730\u65b9\u50b5\u3001\u793e\u50b5\u306e\u5229\u5b50\u3001\u9810\u8caf\u91d1\u306e\u5229\u5b50\u3001\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306a\u3069\u306b\u3088\u308b\u6240\u5f97\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u5229\u5b50\u6240\u5f97\u306f\u5bfe\u8c61\u304c\u9650\u3089\u308c\u3066\u304a\u308a\u3001\u4e00\u822c\u7684\u306b\u5229\u5b50\u3068\u8a00\u308f\u308c\u308b\u3082\u306e\u3067\u3082\u3001\u500b\u4eba\u9593\u306e\u8cb8\u4ed8\u306b\u3088\u308b\u5229\u5b50\u3001\u91d1\u878d\u696d\u8005\u3068\u3057\u3066\u91d1\u92ad\u3092\u8cb8\u4ed8\u3051\u305f\u3068\u304d\u306b\u5f97\u305f\u5229\u5b50\u306a\u3069\u306f\u3001\u5229\u5b50\u6240\u5f97\u306b\u306f\u542b\u307f\u307e\u305b\u3093\u3002<\/p>\n<p>\u5229\u5b50\u6240\u5f97\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u5229\u5b50\u6240\u5f97\uff1d\u53ce\u5165\u984d\uff08\u6e90\u6cc9\u5fb4\u53ce\u524d\u306e\u984d\uff09<\/strong><\/div>\n<p>\u5229\u5b50\u6240\u5f97\u306f\u3001\u307b\u304b\u306e\u6240\u5f97\u3068\u5206\u96e2\u3057\u3066\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u5165\u91d1\u3055\u308c\u308b\u91d1\u984d\u306f\u3001\u6240\u5f97\u7a0e\u7b49\u304c\u5fb4\u53ce\u3055\u308c\u305f\u5f8c\u306e\u3082\u306e\u3067\u3059\u3002\u5229\u5b50\u6240\u5f97\u306f\u7d4c\u8cbb\u3084\u63a7\u9664\u304c\u306a\u304f\u3001\u7a0e\u91d1\u3092\u518d\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u56fd\u50b5\u3084\u5730\u65b9\u50b5\u306a\u3069\u306e\u7279\u5b9a\u516c\u793e\u50b5\u7b49\u306e\u5229\u5b50\u306b\u3064\u3044\u3066\u306f\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u78ba\u5b9a\u7533\u544a\u306e\u6709\u7121\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"no1_7\">\u8b72\u6e21\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8b72\u6e21\u6240\u5f97\u3068\u306f\u3001\u4e8b\u696d\u7528\u306e\u5546\u54c1\u306a\u3069\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/19631\/\" data-internallinksmanager029f6b8e52c=\"389\" title=\"\u68da\u5378\u8cc7\u7523\">\u68da\u5378\u8cc7\u7523<\/a>\u3084\u5c71\u6797\u306e\u8b72\u6e21\u3092\u9664\u3044\u305f\u3001\u8ca9\u58f2\u304c\u76ee\u7684\u3067\u306a\u3044\u8cc7\u7523*\u306e\u8b72\u6e21\u306b\u95a2\u308f\u308b\u6240\u5f97\u3092\u8a00\u3044\u307e\u3059\u3002<\/b><\/span>\u6240\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u3084\u5efa\u7269\u306e\u58f2\u5374\u76ca\u3001\u6240\u6709\u3059\u308b\u682a\u5f0f\u306e\u58f2\u5374\u76ca\u3092\u30a4\u30e1\u30fc\u30b8\u3059\u308b\u3068\u308f\u304b\u308a\u3084\u3059\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\uff08*\u751f\u6d3b\u7528\u52d5\u7523\u306a\u3069\u3092\u9664\u304d\u307e\u3059\uff09\u3002<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u306f\u3001\u8b72\u6e21\u3059\u308b\u8cc7\u7523\u306b\u3088\u3063\u3066\u9069\u7528\u3055\u308c\u308b\u8ab2\u7a0e\u65b9\u5f0f\u304c\u5206\u96e2\u8ab2\u7a0e\uff08\u307b\u304b\u306e\u6240\u5f97\u3068\u5206\u3051\u3066\u7a0e\u91d1\u306e\u8a08\u7b97\u3092\u3059\u308b\uff09\u3001\u7dcf\u5408\u8ab2\u7a0e\uff08\u307b\u304b\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u7a0e\u91d1\u306e\u8a08\u7b97\u3092\u3059\u308b\uff09\u306b\u5206\u3051\u3089\u308c\u3001\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u306e\u3046\u3061\u3001\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u3001\u8cb4\u91d1\u5c5e\u306a\u3069\u306f\u7dcf\u5408\u8ab2\u7a0e\u3001\u682a\u5f0f\u3001\u6295\u8cc7\u4fe1\u8a17\u3001\u50b5\u5238\u3001\u571f\u5730\u3084\u5efa\u7269\u306f\u5206\u96e2\u8ab2\u7a0e\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<hr \/>\n<h4><strong>\u2460\u571f\u5730\u3084\u5efa\u7269\u306e\u8b72\u6e21\u6240\u5f97\uff08\u5206\u96e2\u8ab2\u7a0e\uff09<\/strong><\/h4>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-top: 1em; margin-bottom: 1em;\"><strong>\u571f\u5730\u3084\u5efa\u7269\u306e\u8b72\u6e21\u6240\u5f97\uff1d\u53ce\u5165\u984d\uff0d\uff08\u53d6\u5f97\u8cbb\uff0b\u8b72\u6e21\u8cbb\u7528\uff09\uff0d\u7279\u5225\u63a7\u9664\u984d<\/strong><\/div>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u53d6\u5f97\u8cbb<\/strong>\uff1a\u571f\u5730\u306e\u8cfc\u5165\u8cbb\u3001\u5efa\u7269\u306e\u8cfc\u5165\u8cbb\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u76f8\u5f53\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3001\u9020\u6210\u8cbb\u306a\u3069<\/li>\n<li><strong>\u8b72\u6e21\u8cbb\u7528<\/strong>\uff1a\u58f2\u5374\u6642\u306e\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u5370\u7d19\u7a0e\u3001\u571f\u5730\u3092\u58f2\u308b\u305f\u3081\u306b\u8981\u3059\u308b\u5efa\u7269\u306e\u53d6\u308a\u58ca\u3057\u8cbb\u7528\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u7279\u5225\u63a7\u9664\u3068\u306f\u3001\u571f\u5730\u3084\u5efa\u7269\u306e\u8b72\u6e21\u306b\u95a2\u3059\u308b\u7279\u5225\u63a7\u9664\u306e\u3053\u3068\u3067\u3059\u3002\u516c\u5171\u4e8b\u696d\u306e\u305f\u3081\u306b\u58f2\u5374\u3057\u305f\u3068\u304d\u306e5,000\u4e07\u5186\u306e\u63a7\u9664\u3001\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u305f\u3068\u304d\u306e3,000\u4e07\u5186\u306e\u63a7\u9664\u3001\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1440.htm\" target=\"_blank\" rel=\"noopener\">No.1440\u2003\u8b72\u6e21\u6240\u5f97\uff08\u571f\u5730\u3084\u5efa\u7269\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<hr \/>\n<h4><strong>\u2461\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\uff08\u5206\u96e2\u8ab2\u7a0e\uff09<\/strong><\/h4>\n<p>\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u306f\u5206\u96e2\u8ab2\u7a0e\u3067\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u3068\u4e00\u822c\u682a\u5f0f\u7b49\uff08\u975e\u4e0a\u5834\u682a\u5f0f\u306a\u3069\uff09\u306b\u5206\u3051\u3066\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u4e0a\u5834\u682a\u5f0f\u7b49\u3001\u4e00\u822c\u682a\u5f0f\u7b49\u306e\u3069\u3061\u3089\u3082\u540c\u3058\u8a08\u7b97\u5f0f\u3092\u7528\u3044\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\uff1d\u8b72\u6e21\u4fa1\u984d\uff0d\uff08\u53d6\u5f97\u8cbb\uff0b\u59d4\u8a17\u624b\u6570\u6599\u7b49\uff09<\/strong><\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm\" target=\"_blank\" rel=\"noopener\">No.1463\u2003\u682a\u5f0f\u7b49\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d\u306e\u8ab2\u7a0e(\u7533\u544a\u5206\u96e2\u8ab2\u7a0e)\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<hr \/>\n<h4><strong>\u2462\u305d\u306e\u307b\u304b\u306e\u8b72\u6e21\u6240\u5f97\uff08\u7dcf\u5408\u8ab2\u7a0e\uff09<\/strong><\/h4>\n<p>\u571f\u5730\u3084\u5efa\u7269\u3001\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u8cc7\u7523\u306e\u8b72\u6e21\u306f\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306e\u8b72\u6e21\u3001\u8cb4\u91d1\u5c5e\u306e\u8b72\u6e21\u306a\u3069\u3067\u751f\u3058\u305f\u6240\u5f97\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8b72\u6e21\u3057\u305f\u5e74\u306e1\u67081\u65e5\u73fe\u5728\u306b\u304a\u3044\u3066\u6240\u6709\u671f\u95935\u5e74\u3092\u533a\u5207\u308a\u306b\u77ed\u671f\u8b72\u6e21\u6240\u5f97\uff08\u6240\u6709\u671f\u95935\u5e74\u4ee5\u4e0b\uff09\u3068\u9577\u671f\u8b72\u6e21\u6240\u5f97\uff08\u6240\u6709\u671f\u95935\u5e74\u8d85\uff09\u306b\u5206\u3051\u3001\u7570\u306a\u308b\u8a08\u7b97\u5f0f\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>\u2462-1.\u77ed\u671f\u8b72\u6e21\u6240\u5f97<\/strong><\/span><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u77ed\u671f\u8b72\u6e21\u6240\u5f97\uff1d\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u306e\u7dcf\u53ce\u5165\u91d1\u984d\uff0d\uff08\u53d6\u5f97\u8cbb\uff0b\u8b72\u6e21\u8cbb\u7528\uff09\uff0d\u7279\u5225\u63a7\u9664\u984d\uff08\u6700\u592750\u4e07\u5186\uff09<\/strong><\/div>\n<p>\u2192\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u5168\u984d\u3092\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>\u2462-2.\u9577\u671f\u8b72\u6e21\u6240\u5f97<\/strong><\/span><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u9577\u671f\u8b72\u6e21\u6240\u5f97\uff1d\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u7dcf\u53ce\u5165\u91d1\u984d\uff0d\uff08\u53d6\u5f97\u8cbb\uff0b\u8b72\u6e21\u8cbb\u7528\uff09\uff0d\u7279\u5225\u63a7\u9664\u984d\uff08\u6700\u592750\u4e07\u5186\uff09<\/strong><\/div>\n<p>\u2192\u9577\u671f\u8b72\u6e21\u6240\u5f97\u00d71\/2\u3092\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u7279\u5225\u63a7\u9664\u984d\u306f\u3001\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u3068\u9577\u671f\u8b72\u6e21\u6240\u5f97\u3042\u308f\u305b\u3066\u6700\u592750\u4e07\u5186\u3067\u3001\u4e21\u65b9\u3042\u308b\u3068\u304d\u306f\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u304b\u3089\u5148\u306b\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1460.htm\" target=\"_blank\" rel=\"noopener\">No.1460\u2003\u8b72\u6e21\u6240\u5f97\uff08\u571f\u5730\u3001\u5efa\u7269\u53ca\u3073\u682a\u5f0f\u7b49\u4ee5\u5916\u306e\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3152.htm\" rel=\"noopener\" target=\"_blank\">No.3152 \u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u306e\u3057\u304b\u305f\uff08\u7dcf\u5408\u8ab2\u7a0e\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3 id=\"no1_8\">\u5c71\u6797\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5c71\u6797\u6240\u5f97\u3068\u306f\u30015\u5e74\u3092\u8d85\u3048\u3066\u6240\u6709\u3059\u308b\u5c71\u6797\u3092\u4f10\u63a1\u3057\u3066\u8b72\u6e21\u3001\u307e\u305f\u306f\u7acb\u6728\u306e\u307e\u307e\u8b72\u6e21\u3057\u305f\u3068\u304d\u306e\u6240\u5f97\u3092\u8a00\u3044\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u6240\u6709\u671f\u95935\u5e74\u4ee5\u5185\u306e\u5c71\u6797\u306e\u8b72\u6e21\u306f\u4e8b\u696d\u6240\u5f97\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2736\/\" data-internallinksmanager029f6b8e52c=\"529\" title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a>\u306b\u3001\u5c71\u6797\u3092\u5c71\u3054\u3068\u8b72\u6e21\u3059\u308b\u5834\u5408\u306e\u571f\u5730\u90e8\u5206\u306f\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<p>\u5c71\u6797\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u5c71\u6797\u6240\u5f97\uff1d\u5c71\u6797\u8b72\u6e21\u306b\u3088\u308b\u7dcf\u53ce\u5165\u91d1\u984d\uff0d\u5fc5\u8981\u7d4c\u8cbb\uff0d\u7279\u5225\u63a7\u9664\uff08\u6700\u9ad850\u4e07\u5186\uff09<\/strong><\/div>\n<p>\u5fc5\u8981\u7d4c\u8cbb\u306f\u690d\u6797\u8cbb\u306a\u3069\u306e\u53d6\u5f97\u8cbb\u306e\u307b\u304b\u3001\u7dad\u6301\u7ba1\u7406\u8cbb\u3001\u4f10\u63a1\u8cbb\u3001\u642c\u51fa\u8cbb\u306a\u3069\u306e\u3053\u3068\u3067\u3059\u3002\u4f10\u63a1\u307e\u305f\u306f\u8b72\u6e21\u306e15\u5e74\u524d\u306e12\u670831\u65e5\u4ee5\u524d\u304b\u3089\u5c71\u6797\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7279\u4f8b\u306b\u3088\u308a\u3001\u53ce\u5165\u91d1\u984d\u304b\u3089\u4f10\u63a1\u8cbb\u306a\u3069\u306e\u8b72\u6e21\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u304b\u308950\uff05\u76f8\u5f53\u3092\u6982\u7b97\u7d4c\u8cbb\u63a7\u9664\u3068\u3057\u3066\u5fc5\u8981\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5c71\u6797\u6240\u5f97\u306f\u3001\u307b\u304b\u306e\u6240\u5f97\u3068\u306f\u5408\u7b97\u3057\u306a\u3044\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3067\u3042\u308a\u30015\u52065\u4e57\u65b9\u5f0f\uff08\u8a08\u7b97\u5f0f\uff1a\uff08\u8ab2\u7a0e\u5c71\u6797\u6240\u5f97\u91d1\u984d\u00d71\/5\u00d7\u7a0e\u7387\uff09\u00d75\uff09\u3068\u3044\u3046\u72ec\u81ea\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u7a0e\u984d\u3092\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1480.htm\">No.1480 \u5c71\u6797\u6240\u5f97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3 id=\"no1_9\">\u4e00\u6642\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u6642\u6240\u5f97\u3068\u306f\u3001\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u7d99\u7d9a\u7684\u884c\u70ba\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u3067\u3001\u52b4\u52d9\u3084\u8cc7\u7523\u8b72\u6e21\u306e\u5bfe\u4fa1\u306a\u3069\u306b\u8a72\u5f53\u3057\u306a\u3044\u4e00\u6642\u306e\u6240\u5f97\u3092\u8a00\u3044\u307e\u3059\u3002<\/b><\/span>\u5177\u4f53\u7684\u306b\u306f\u3001\u751f\u547d\u4fdd\u967a\u306e\u6e80\u671f\u4fdd\u967a\u91d1\u3068\u640d\u5bb3\u4fdd\u967a\u306e\u6e80\u671f\u8fd4\u623b\u91d1\uff08\u3044\u305a\u308c\u3082\u53d7\u53d6\u4eba\u304c\u5951\u7d04\u8005\u3068\u3057\u3066\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u5834\u5408\uff09\u3001\u61f8\u8cde\u3001\u8cde\u54c1\u3001\u7af6\u99ac\u306e\u6255\u623b\u91d1\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>\u4e00\u6642\u6240\u5f97\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u308a\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u4e00\u6642\u6240\u5f97\uff1d\u7dcf\u53ce\u5165\u91d1\u984d\uff0d\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306e\u652f\u51fa\u984d\uff0d\u7279\u5225\u63a7\u9664\uff08\u6700\u9ad850\u4e07\u5186\uff09<\/strong><\/div>\n<p>\u2192\u3000\u4e00\u6642\u6240\u5f97\u00d71\/2\u3092\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1490.htm\" target=\"_blank\" rel=\"noopener\">No.1490\u2003\u4e00\u6642\u6240\u5f97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3 id=\"no1_10\">\u96d1\u6240\u5f97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96d1\u6240\u5f97\u3068\u306f\u3001\u3053\u308c\u307e\u3067\u8aac\u660e\u3057\u3066\u304d\u305f9\u7a2e\u985e\u306e\u6240\u5f97\u306e\u533a\u5206\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u6240\u5f97\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee3\u8868\u7684\u306a\u306e\u306f\u516c\u7684\u5e74\u91d1\u7b49\uff08\u56fd\u6c11\u5e74\u91d1\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"334\" title=\"\u539a\u751f\u5e74\u91d1\">\u539a\u751f\u5e74\u91d1<\/a>\u306b\u3088\u308b\u8001\u9f62\u5e74\u91d1\u306a\u3069\uff09\u3067\u3001\u307b\u304b\u306b\u3001\u526f\u696d\u306b\u3088\u308b\u6240\u5f97\u3001\u8b1b\u6f14\u6599\u306e\u53d7\u3051\u53d6\u308a\u3001\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u3088\u308b\u5e74\u91d1\u3001\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u7dcf\u5408\u8ab2\u7a0e\u3068\u306a\u308b\u96d1\u6240\u5f97\u306f\u3055\u3089\u306b\u300c\u516c\u7684\u5e74\u91d1\u7b49\u300d\u3001\u300c\u696d\u52d9\u306b\u4fc2\u308b\u3082\u306e\u300d\u300c\u305d\u306e\u307b\u304b\u306e\u96d1\u6240\u5f97\u300d\u306e3\u3064\u306b\u5206\u985e\u3055\u308c\u3001\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u8a08\u7b97\u5f0f\u3067\u6240\u5f97\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1236\/\" data-internallinksmanager029f6b8e52c=\"369\" title=\"\u5148\u7269\u53d6\u5f15\">\u5148\u7269\u53d6\u5f15<\/a>\u306b\u3088\u308b\u6240\u5f97\u3067\u4e00\u5b9a\u306e\u3082\u306e\u306f\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u96d1\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1500.htm\" target=\"_blank\" rel=\"noopener\">No.1500\u2003\u96d1\u6240\u5f97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<hr \/>\n<h4><strong>\u2460\u516c\u7684\u5e74\u91d1\u7b49<\/strong><\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u516c\u7684\u5e74\u91d1\u7b49\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u516c\u7684\u5e74\u91d1\u7b49\u306e\u96d1\u6240\u5f97\uff1d\u53ce\u5165\u91d1\u984d\uff0d\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d<\/strong><\/div>\n<p>2020\u5e74\uff08\u4ee4\u548c2\u5e74\uff09\u5206\u4ee5\u964d\u306e\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u306f\u3001\u5f93\u6765\u304b\u3089\u306e65\u6b73\u672a\u6e80\u306865\u6b73\u4ee5\u4e0a\u306e\u533a\u5206\u306b\u52a0\u3048\u3001\u516c\u7684\u5e74\u91d1\u7b49\u306e\u96d1\u6240\u5f97\u3092\u9664\u3044\u305f\u5408\u8a08\u6240\u5f97\u91d1\u984d1,000\u4e07\u5186\u4ee5\u4e0b\u30011,000\u4e07\u5186\u8d852,000\u4e07\u5186\u4ee5\u4e0b\u30012,000\u4e07\u5186\u8d85\u306e3\u3064\u306b\u533a\u5206\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3068\u306f\u3001\u640d\u76ca\u901a\u7b97\u5f8c\u306e\u3001\u7d66\u4e0e\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u4e8b\u696d\u6240\u5f97\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u5229\u5b50\u6240\u5f97\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u914d\u5f53\u6240\u5f97\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e1\/2\u3001\u4e00\u6642\u6240\u5f97\u306e1\/2\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u96d1\u6240\u5f97\u306b\u3001\u5c71\u6797\u6240\u5f97\u3068\u9000\u8077\u6240\u5f97\u3092\u52a0\u3048\u305f\u984d\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u306f\u3001\u5b9a\u984d\u63a7\u9664\u984d\u3068\u5b9a\u7387\u63a7\u9664\u984d\u306e\u5408\u8a08\u984d\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002\u516c\u7684\u5e74\u91d1\u7b49\u96d1\u6240\u5f97\u3092\u9664\u3044\u305f\u5408\u8a08\u6240\u5f97\u91d1\u984d1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5b9a\u984d\u63a7\u9664\u306f40\u4e07\u5186\u30011,000\u4e07\u5186\u8d852,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5b9a\u984d\u63a7\u9664\u306f30\u4e07\u5186\u30012,000\u4e07\u5186\u8d85\u306e\u5b9a\u984d\u63a7\u9664\u306f20\u4e07\u5186\u3067\u3059\u3002\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u306e\u30a4\u30e1\u30fc\u30b8\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u306e\u4f8b\u3011<\/strong><\/p>\n<p>\u203b\u305f\u3060\u3057\u3001\u516c\u7684\u5e74\u91d1\u7b49\u4ee5\u5916\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408<\/p>\n<p><strong>65\u6b73\u672a\u6e80\u306e\u5834\u5408\uff08\u6700\u4f4e\u4fdd\u8a3c\u984d60\u4e07\u5186\uff09<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d\uff08a\uff09<\/th>\n<th>\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f<\/th>\n<th>\u63a7\u9664\u984d\u306e\u30a4\u30e1\u30fc\u30b8<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>130\u4e07\u5186\u672a\u6e80<\/td>\n<td>60\u4e07\u5186<\/td>\n<td>\u5b9a\u984d\u306e\u307f<\/td>\n<\/tr>\n<tr>\n<td>130\u4e07\u5186\u4ee5\u4e0a410\u4e07\u5186\u672a\u6e80<\/td>\n<td>(a)\u00d725\uff05+27.5\u4e07\u5186<\/td>\n<td>\u5b9a\u738725\uff05\uff0b\u5b9a\u984d<\/td>\n<\/tr>\n<tr>\n<td>410\u4e07\u5186\u4ee5\u4e0a770\u4e07\u5186\u672a\u6e80<\/td>\n<td>(a)\u00d715\uff05+68.5\u4e07\u5186<\/td>\n<td>\u5b9a\u738715\uff05\uff0b\u5b9a\u984d<\/td>\n<\/tr>\n<tr>\n<td>770\u4e07\u5186\u4ee5\u4e0a1,000\u4e07\u5186\u672a\u6e80<\/td>\n<td>(a)\u00d75\uff05+145.5\u4e07\u5186<\/td>\n<td>\u5b9a\u73875\uff05\uff0b\u5b9a\u984d<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u4ee5\u4e0a<\/td>\n<td>195.5\u4e07\u5186<\/td>\n<td>\u5b9a\u984d\u306e\u307f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>65\u6b73\u4ee5\u4e0a\u306e\u5834\u5408\uff08\u6700\u4f4e\u4fdd\u8a3c\u984d110\u4e07\u5186\uff09<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d\uff08a\uff09<\/th>\n<th>\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f<\/th>\n<th>\u63a7\u9664\u984d\u306e\u30a4\u30e1\u30fc\u30b8<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>330\u4e07\u5186\u672a\u6e80<\/td>\n<td>110\u4e07\u5186<\/td>\n<td>\u5b9a\u984d\u306e\u307f<\/td>\n<\/tr>\n<tr>\n<td>330\u4e07\u5186\u4ee5\u4e0a410\u4e07\u5186\u672a\u6e80<\/td>\n<td>(a)\u00d725\uff05+27.5\u4e07\u5186<\/td>\n<td>\u5b9a\u738725\uff05\uff0b\u5b9a\u984d<\/td>\n<\/tr>\n<tr>\n<td>410\u4e07\u5186\u4ee5\u4e0a770\u4e07\u5186\u672a\u6e80<\/td>\n<td>(a)\u00d715\uff05+68.5\u4e07\u5186<\/td>\n<td>\u5b9a\u738715\uff05\uff0b\u5b9a\u984d<\/td>\n<\/tr>\n<tr>\n<td>770\u4e07\u5186\u4ee5\u4e0a1,000\u4e07\u5186\u672a\u6e80<\/td>\n<td>(a)\u00d75\uff05+145.5\u4e07\u5186<\/td>\n<td>\u5b9a\u73875\uff05\uff0b\u5b9a\u984d<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u4ee5\u4e0a<\/td>\n<td>195.5\u4e07\u5186<\/td>\n<td>\u5b9a\u984d\u306e\u307f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1600.htm\">No.1600 \u516c\u7684\u5e74\u91d1\u7b49\u306e\u8ab2\u7a0e\u95a2\u4fc2\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\uff08\u306a\u304a\u3001\u53c2\u8003\u30b5\u30a4\u30c8\u3067\u306f\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u3067\u306f\u306a\u304f\u3001\u8a08\u7b97\u5f8c\u306e\u96d1\u6240\u5f97\u91d1\u984d\u3092\u8868\u793a\u3057\u3066\u3044\u307e\u3059\uff09<\/p>\n<p>\u516c\u7684\u5e74\u91d1\u7b49\u306e\u96d1\u6240\u5f97\u3092\u9664\u3044\u305f\u5408\u8a08\u6240\u5f97\u91d1\u984d1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u3068\u304d\u306f\u6700\u4f4e\u4fdd\u8a3c\u984d60\u4e07\u5186\uff0865\u6b73\u4ee5\u4e0a\u306f110\u4e07\u5186\uff09\u30011,000\u4e07\u5186\u8d852,000\u4e07\u5186\u4ee5\u4e0b\u306e\u3068\u304d\u306f50\u4e07\u5186\uff0865\u6b73\u4ee5\u4e0a\u306f100\u4e07\u5186\uff09\u30012,000\u4e07\u5186\u8d85\u306e\u3068\u304d\u306f40\u4e07\u5186\uff0865\u6b73\u4ee5\u4e0a\u306f90\u4e07\u5186\uff09\u3067\u3059\u3002<\/p>\n<p>\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306f\u5c11\u3057\u8907\u96d1\u3067\u3059\u306e\u3067\u3001\u56fd\u7a0e\u5e81\u306e\u300c\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u901f\u7b97\u8868\u300d\u3092\u5229\u7528\u3059\u308b\u306e\u304c\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1600.htm\">No.1600\u2003\u516c\u7684\u5e74\u91d1\u7b49\u306e\u8ab2\u7a0e\u95a2\u4fc2\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<hr \/>\n<h4>\u2461\u5148\u7269\u53d6\u5f15\u306b\u95a2\u308f\u308b\u96d1\u6240\u5f97\u7b49\uff08\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\uff09<\/h4>\n<p>\u4e00\u5b9a\u306e\u5148\u7269\u53d6\u5f15\u306e\u5dee\u91d1\u7b49\u6c7a\u6e08\u306b\u3064\u3044\u3066\u306f\u3001\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u4e8b\u696d\u6240\u5f97\u3001\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u3001\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u3092\u5408\u7b97\u3057\u3001\u307b\u304b\u306e\u6240\u5f97\u3068\u5206\u3051\u3066\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3067\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1522.htm\" target=\"_blank\" rel=\"noopener\">No.1522\u2003\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<hr \/>\n<h4>\u2462\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97<\/h4>\n<p>\u300c\u696d\u52d9\u306b\u4fc2\u308b\u300d\u3068\u306f\u3001\u526f\u696d\u306b\u4fc2\u308b\u53ce\u5165\u306e\u3046\u3061\u55b6\u5229\u76ee\u7684\u3067\u306f\u306a\u3044\u7d99\u7d9a\u7684\u306a\u3082\u306e\u7b49\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u3000\uff1d\u3000\u7dcf\u53ce\u5165\u91d1\u984d\u3000\uff0d\u3000\u5fc5\u8981\u7d4c\u8cbb<\/strong><\/div>\n<p>\u4f8b\u3048\u3070\u3001\u539f\u7a3f\u6599\u3084\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u3067\u5f97\u305f\u53ce\u5165\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<hr \/>\n<h4>\u2463\u305d\u306e\u307b\u304b\u306e\u96d1\u6240\u5f97<\/h4>\n<p>\u516c\u7684\u5e74\u91d1\u7b49\u3084\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u3067\u306a\u304f\u3001\u5148\u7269\u53d6\u5f15\u306b\u95a2\u308f\u308b\u96d1\u6240\u5f97\u7b49\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u96d1\u6240\u5f97\u306f\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u308a\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u305d\u306e\u307b\u304b\u306e\u96d1\u6240\u5f97\uff1d\u7dcf\u53ce\u5165\u91d1\u984d\uff0d\u5fc5\u8981\u7d4c\u8cbb<\/strong><\/div>\n<h3>\u975e\u8ab2\u7a0e\u6240\u5f97\u3068\u306f<\/h3>\n<p>\u975e\u8ab2\u7a0e\u6240\u5f97\u306b\u5206\u985e\u3055\u308c\u308b\u306e\u306f\u3001\u8ca1\u5f62\u4f4f\u5b85\u8caf\u84c4\u3084\u8ca1\u5f62\u5e74\u91d1\u8caf\u84c4\u306e\u5229\u5b50\u6240\u5f97\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u901a\u52e4\u624b\u5f53\u3001\u751f\u6d3b\u5fc5\u9700\u54c1\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u3001\u640d\u5bb3\u4fdd\u967a\u91d1\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1895\/\">\u50b7\u75c5<\/a>\u624b\u5f53\u3001\u5065\u5eb7\u4fdd\u967a\u306a\u3069\u304b\u3089\u306e\u7d66\u4ed8\u91d1\u3001\u751f\u6d3b\u4fdd\u8b77\u306e\u7d66\u4ed8\u91d1\u3001\u907a\u65cf\u5e74\u91d1\u3001\u5b9d\u304f\u3058\u5f53\u9078\u91d1\u3001\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306f\u539f\u5247\u3001\u624b\u7d9a\u304d\u306a\u3057\u3067\u8ab2\u7a0e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2011.htm\">No.2011 \u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u3068\u975e\u8ab2\u7a0e\u6240\u5f97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6240\u5f97\u8a08\u7b97\u5f8c\u306e\u640d\u76ca\u901a\u7b97\u306b\u3064\u3044\u3066<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5404\u7a2e\u6240\u5f97\u306e\u8a08\u7b97\u304c\u6e08\u3093\u3060\u3089\u3001\u640d\u76ca\u901a\u7b97\uff08\u5229\u76ca\u3068\u640d\u5931\u306e\u76f8\u6bba\uff09\u3092\u884c\u3044\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u640d\u76ca\u901a\u7b97\u3068\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u4e8b\u696d\u6240\u5f97\u3001\u5c71\u6797\u6240\u5f97\u304a\u3088\u3073\u8b72\u6e21\u6240\u5f97\u3067\u8d64\u5b57\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u640d\u5931\u3092\u307b\u304b\u306e\u9ed2\u5b57\u306e\u6240\u5f97\u306e\u91d1\u984d\u304b\u3089\u9806\u6b21\u63a7\u9664\u3059\u308b\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n<h3>\u7dcf\u5408\u6240\u5f97\u306e\u640d\u76ca\u901a\u7b97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u640d\u76ca\u901a\u7b97\u306f\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u904e\u7a0b\u3067\u3001\u3042\u308b\u6240\u5f97\u304c\u8d64\u5b57\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u8d64\u5b57\u3092\u4ed6\u306e\u6240\u5f97\u306e\u9ed2\u5b57\u304b\u3089\u5dee\u3057\u5f15\u304f\u4ed5\u7d44\u307f\u3067\u3042\u308a\u3001\u5168\u4f53\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u6291\u3048\u3001\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u308b\u6240\u5f97\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u4e0d\u52d5\u7523\u6240\u5f97\u300d\u300c\u4e8b\u696d\u6240\u5f97\u300d\u300c\u5c71\u6797\u6240\u5f97\u300d\u300c\u8b72\u6e21\u6240\u5f97\u300d\u306e4\u3064\u306e\u307f\u3067\u3059\u3002\u307e\u305a\u7b2c1\u6b21\u901a\u7b97\u3068\u3057\u3066\u300c\u7d4c\u5e38\u7684\u306a\u6240\u5f97*\u300d\u3068\u300c\u8b72\u6e21\u6240\u5f97\u304a\u3088\u3073\u5c71\u6797\u6240\u5f97\u300d\u306e\u5404\u30b0\u30eb\u30fc\u30d7\u5185\u3067\u5dee\u3057\u5f15\u304d\u3092\u884c\u3044\u3001\u305d\u308c\u3067\u3082\u8d64\u5b57\u304c\u6b8b\u308b\u5834\u5408\u306f\u3001\u7b2c2\u6b21\u901a\u7b97\u3068\u3057\u3066\u30b0\u30eb\u30fc\u30d7\u3092\u307e\u305f\u3044\u3067\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n<p>*\u7d4c\u5e38\u7684\u306a\u6240\u5f97\u3068\u306f\u3001\u6b21\u306e\u6240\u5f97\u30b0\u30eb\u30fc\u30d7\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u5229\u5b50\u6240\u5f97\u3001\u914d\u5f53\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u4e8b\u696d\u6240\u5f97\u3001\u7d66\u4e0e\u6240\u5f97\u3001\u96d1\u6240\u5f97<\/p>\n<p>\u305f\u3060\u3057\u3001\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u306a\u3044\u640d\u5931\u7b49\u304c\u3042\u308b\u305f\u3081\u3001\u640d\u76ca\u901a\u7b97\u306b\u3064\u3044\u3066\u306f\u3088\u304f\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\/2250.htm\" rel=\"noopener\" target=\"_blank\">No.2250\u2003\u640d\u76ca\u901a\u7b97\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1391.htm\" rel=\"noopener\" target=\"_blank\">No.1391 \u4e0d\u52d5\u7523\u6240\u5f97\u304c\u8d64\u5b57\u306e\u3068\u304d\u306e\u4ed6\u306e\u6240\u5f97\u3068\u306e\u901a\u7b97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3><strong>\u7dcf\u5408\u8ab2\u7a0e\u4ee5\u5916\u306e\u640d\u76ca\u901a\u7b97<\/strong><\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u30fb\u5229\u5b50\u6240\u5f97\u30fb\u914d\u5f53\u6240\u5f97\u306f\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u3059\u304c\u3001\u4e00\u822c\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u306f\u914d\u5f53\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1465.htm\" rel=\"noopener\" target=\"_blank\">No.1465 \u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\uff08\u8d64\u5b57\uff09\u306e\u53d6\u6271\u3044\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u640d\u76ca\u901a\u7b97\u5f8c\u3001\u96d1\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u3084\u7d14\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u304c\u3042\u308c\u3070\u3001\u640d\u76ca\u901a\u7b97\u5f8c\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002\uff08\u7e70\u8d8a\u63a7\u9664\u306f\u7533\u544a\u5e74\u3088\u308a\u524d\u306b\u8d64\u5b57\u304c\u3042\u3063\u305f\u3068\u304d\u306b\u767a\u751f\uff09<\/p>\n<p>\u7e70\u8d8a\u63a7\u9664\u5f8c\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\uff08\u7dcf\u6240\u5f97\u91d1\u984d\u3001\u5c71\u6797\u6240\u5f97\u91d1\u984d\u3001\u9000\u8077\u6240\u5f97\u91d1\u984d\uff09\u304b\u3089\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u304c\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u984d\u3067\u3059\u3002<\/p>\n<p>\u7dcf\u5408\u8ab2\u7a0e\u306b\u8a72\u5f53\u3059\u308b\u6240\u5f97\u306f\u3001\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u7dcf\u5408\u6240\u5f97\u3067\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u7dcf\u5408\u8ab2\u7a0e\u306e\u7a0e\u7387\u306f\u672c\u8a18\u4e8b\u306e\u524d\u534a\u90e8\u5206\u3067\u8aac\u660e\u3057\u305f\u3068\u304a\u308a5\uff05\uff5e45\uff05\u306e\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5206\u96e2\u8ab2\u7a0e\u306f\u6240\u5f97\u306e\u7a2e\u985e\u3067\u3082\u8aac\u660e\u3057\u305f\u3088\u3046\u306b\u3001\u7dcf\u5408\u8ab2\u7a0e\u3068\u306f\u5206\u3051\u3066\u8a08\u7b97\u3057\u3001\u5404\u7a2e\u7a0e\u7387\u3092\u4e57\u7b97\u3057\u3066\u7a0e\u91d1\u306e\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h2>\u6240\u5f97\u3084\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306e\u6d41\u308c\u3092\u3064\u304b\u3082\u3046<\/h2>\n<p>\u4f1a\u793e\u54e1\u3067\u7d66\u4e0e\u6240\u5f97\u3060\u3051\u306e\u5834\u5408\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u52e4\u52d9\u5148\u304c\u6e90\u6cc9\u5fb4\u53ce\u3068\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u306e\u3067\u3001\u539f\u5247\u3068\u3057\u3066\u500b\u4eba\u3067\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u8907\u6570\u306e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u7279\u306b\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u524d\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/92\/\" data-internallinksmanager029f6b8e52c=\"447\" title=\"\u4f1a\u8a08\u5e33\u7c3f\">\u4f1a\u8a08\u5e33\u7c3f<\/a>\u306e\u4f5c\u6210\u3082\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\" data-internallinksmanager029f6b8e52c=\"239\" title=\"\u4f1a\u8a08\u30bd\u30d5\u30c8\">\u4f1a\u8a08\u30bd\u30d5\u30c8<\/a>\u306a\u3069\u3092\u3046\u307e\u304f\u6d3b\u7528\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6240\u5f97\u7a0e\u3068\u306f\u3001\u500b\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002\u7d66\u4e0e\u3084\u500b\u4eba\u4e8b\u696d\u306e\u53ce\u5165\u3001\u8b72\u6e21\u53ce\u5165\u3001\u96d1\u53ce\u5165\u306a\u3069\u306e\u500b\u4eba\u306e\u53ce\u5165\u306f\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002 \u6240\u5f97\u306f\u3001\u3010\u6240\u5f97\uff1d\u53ce\u5165 \uff0d \u7d4c\u8cbb\u3011\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002 \u6240\u5f97\u7a0e\u306e\u7a0e\u984d\u306f\u3001\u3010\u6240\u5f97\u7a0e\u984d\uff1d\uff08 \u6240\u5f97 \uff0d  [&hellip;]<\/p>\n","protected":false},"author":54,"featured_media":63572,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-59529","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-system"],"acf":{"pdf-dlbox-url":"","templatesbox-title":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8","templatesbox-img1-url":"","templatesbox-img1-title":"","templatesbox-img2-url":"","templatesbox-img2-title":"","templatesbox-desc":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\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","templatesbox-btn-text":"\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b","templatesbox-link":""},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/posts\/59529","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/users\/54"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/comments?post=59529"}],"version-history":[{"count":193,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/posts\/59529\/revisions"}],"predecessor-version":[{"id":83456,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/posts\/59529\/revisions\/83456"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/media\/63572"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/media?parent=59529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/categories?post=59529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/tags?post=59529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}