{"id":684,"date":"2014-11-25T22:21:57","date_gmt":"2014-11-25T13:21:57","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=684"},"modified":"2026-02-10T10:58:53","modified_gmt":"2026-02-10T01:58:53","slug":"attached-document","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/684\/","title":{"rendered":"\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\/\u6dfb\u4ed8\u66f8\u985e\u307e\u3068\u3081\u30102025\u5e74\u5206\u7533\u544a\u7248\u3011\u4f1a\u793e\u54e1\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051"},"content":{"rendered":"<p>\u5e74\u9593\u306e\u6240\u5f97\u3068\u6240\u5f97\u7a0e\u3092\u7533\u544a\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306b\u304a\u3044\u3066\u306f\u3001\u672c\u4eba\u78ba\u8a8d\u3084\u63a7\u9664\u306e\u8a3c\u660e\u66f8\u3092\u306f\u3058\u3081\u3001\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u3055\u307e\u3056\u307e\u306a\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5171\u901a\u3057\u3066\u5fc5\u8981\u306a\u3082\u306e\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" 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size-medium\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2024\/12\/3916f2d4d7a98677e11c5b138ed620ff.jpg\" alt=\"\u78ba\u5b9a\u7533\u544a\u66f8 \u7b2c\u4e00\u8868\" width=\"212\" height=\"300\" \/><\/a><\/p>\n<ul>\n<li style=\"text-align: left;\">\u53ce\u5165\u3001\u6240\u5f97\u3001\u63a7\u9664\u306e\u984d\u306a\u3069\u3092\u307e\u3068\u3081\u308b<\/li>\n<li style=\"text-align: left;\">\u5168\u54e1\u63d0\u51fa<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 50%;\"><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2024\/12\/0bd960c242a5a6f0d81f6ce9f50b769c.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-medium wp-image-61333\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2024\/12\/0bd960c242a5a6f0d81f6ce9f50b769c.jpg\" alt=\"\u78ba\u5b9a\u7533\u544a\u66f8 \u7b2c\u4e8c\u8868\" width=\"212\" height=\"300\" \/><\/a><\/p>\n<ul>\n<li style=\"text-align: left;\">\u7b2c\u4e00\u8868\u306b\u8a18\u8f09\u3057\u305f\u5185\u5bb9\u306e\u6839\u62e0\u3084\u8a73\u7d30\u3092\u8a18\u5165<\/li>\n<li style=\"text-align: left;\">\u5168\u54e1\u63d0\u51fa<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48141\/\" data-internallinksmanager029f6b8e52c=\"577\" title=\"\u8b72\u6e21\u6240\u5f97\">\u8b72\u6e21\u6240\u5f97<\/a>\u30fb\u5c71\u6797\u6240\u5f97\u306a\u3069<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1157\/\" data-internallinksmanager029f6b8e52c=\"409\" title=\"\u5206\u96e2\u8ab2\u7a0e\">\u5206\u96e2\u8ab2\u7a0e<\/a>\u304c\u3042\u308b\u5834\u5408\u306f\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r04\/02.pdf\">\u7533\u544a\u66f8\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09<\/a>\u300d\u3001\u640d\u5931\u7533\u544a\u304c\u3042\u308b\u5834\u5408\u306f\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r04\/03.pdf\">\u7533\u544a\u66f8\u7b2c\u56db\u8868<\/a>\u300d\u3082\u4f7f\u3044\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 50%;\">\u7b2c\u4e09\u8868<\/th>\n<th style=\"width: 50%;\">\u7b2c\u56db\u8868<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\"><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2024\/12\/840262733ff21712ed5ab251d35f8b77.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-medium wp-image-57217\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2024\/12\/840262733ff21712ed5ab251d35f8b77.jpg\" alt=\"\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\" width=\"212\" height=\"300\" \/><\/a><\/p>\n<ul>\n<li style=\"text-align: left;\">\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u7533\u544a\u3059\u308b\u4eba\u306e\u307f\u304c\u63d0\u51fa<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 50%;\"><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2024\/12\/a1b114dad66da592d7790d38df3379d6.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-medium wp-image-63155\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2024\/12\/a1b114dad66da592d7790d38df3379d6.jpg\" alt=\"\u78ba\u5b9a\u7533\u544a\u66f8 \u7b2c\u56db\u8868\" width=\"209\" height=\"300\" \/><\/a><\/p>\n<ul>\n<li style=\"text-align: left;\">\u640d\u5931\u7533\u544a\u3092\u884c\u3046\u969b\u306b\u4f7f\u7528<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r07.htm\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u7b49\uff08\u4ee4\u548c7\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r07\/01.pdf\">\u4ee4\u548c7\u5e74\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\u300d<\/a>\u3001\u300c\u78ba\u5b9a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r07\/02.pdf\">\u7533\u544a\u66f8\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\u300d\u3001<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r07\/03.pdf\">\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u56db\u8868\uff08\u640d\u5931\u7533\u544a\u7528\uff09\u300d<\/a><\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r06.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u30b5\u30a4\u30c8<\/a>\u304b\u3089PDF\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u5e74\u5206\u3054\u3068\u306b\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u3067\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<a href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc<\/a>\u3084<a 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r07\/10.pdf\">\u300c\u6240\u5f97\u7a0e\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u300d<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u300d\u306e\u4f5c\u6210\u3068\u78ba\u5b9a\u7533\u544a\u66f8\u3078\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/b><\/span><b><\/b><\/p>\n<p>\u203b\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u6240\u5b9a\u306e\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r07\/05.pdf\">\u300c\u53ce\u652f\u5185\u8a33\u66f8\u300d<\/a><\/p>\n<p>\u9752\u8272\u7533\u544a\u3092\u7a0e\u52d9\u7f72\u306b\u5c4a\u3051\u51fa\u3066\u3044\u306a\u3044\u4e8b\u696d\u8005\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50783\/\" target=\"_blank\" rel=\"noopener\">\u767d\u8272\u7533\u544a<\/a>\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u767d\u8272\u7533\u544a\u3092\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u300c\u53ce\u652f\u5185\u8a33\u66f8\u300d\u306e\u4f5c\u6210\u3068\u6dfb\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/b><\/span><b><\/b><\/p>\n<p>\u53ce\u652f\u5185\u8a33\u66f8\u306b\u304a\u3044\u3066\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u53ce\u5165\u3084\u4ed5\u5165\u308c\u3001\u7d4c\u8cbb\u7b49\u306b\u95a2\u9023\u3059\u308b\u9805\u76ee\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u53ce\u652f\u5185\u8a33\u66f8\u306e\u66f8\u304d\u65b9\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/51769\/\" data-lkc-id=\"324\" 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\">\u767d\u8272\u7533\u544a\u306e\u53ce\u652f\u5185\u8a33\u66f8\u3068\u306f\uff1f\u66f8\u304d\u65b9\u3092\u7c21\u5358\u306b\u89e3\u8aac\uff01\u63d0\u51fa\u4e0d\u8981\u306e\u30b1\u30fc\u30b9\u306f\uff1f<\/div><div class=\"lkc-excerpt\">\u767d\u8272\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u3001\u53ce\u652f\u5185\u8a33\u66f8\u3092\u4f5c\u6210\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u53ce\u652f\u5185\u8a33\u66f8\u306b\u306f\u3001\u4e00\u822c\u7528\u30fb\u4e0d\u52d5\u7523\u6240\u5f97\u7528\u30fb\u8fb2\u696d\u6240\u5f97\u7528\u306e3\u7a2e\u985e\u304c\u3042\u308a\u3001\u6240\u5f97\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u66f8\u304d\u65b9\u304c\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4eca\u56de\u306f\u3001\u53ce\u652f\u5185\u8a33\u66f8\u306e\u66f8\u304d\u65b9\u30fb\u8a18\u5165\u4f8b\u3084\u63d0\u51fa\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u521d\u5fc3\u8005\u306b\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u767d\u8272\u7533\u544a\u306b\u5fc5\u8981\u306a\u53ce\u652f\u5185\u8a33\u66f8\u3068\u306f\uff1f\u5f15\u7528\uff1a\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u7b49\uff08\u4ee4\u548c7\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u5206\uff09\uff5c\u56fd\u7a0e\u5e81\u53ce\u652f\u5185\u8a33\u66f8\u3068\u306f\u3001\u767d\u8272\u7533\u544a\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u306e\u3053\u3068\u3067\u3059\u3002\u305d\u306e\u5e74\u306e1\u67081\u65e5\uff5e12...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<p>\u767d\u8272\u7533\u544a\u306b\u3064\u3044\u3066\u3082\u3063\u3068\u77e5\u308a\u305f\u3044\u65b9\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50778\/\" data-lkc-id=\"72\" 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\">\u3010\u500b\u4eba\u4e8b\u696d\u8005\u5411\u3051\u3011\u767d\u8272\u7533\u544a\u3059\u308b\u969b\u306e\u5fc5\u8981\u66f8\u985e\u306f\uff1f\u63d0\u51fa\u65b9\u6cd5\u3082\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u78ba\u5b9a\u7533\u544a\u306e\u6642\u671f\u304c\u8fd1\u304f\u306a\u308b\u3068\u3001\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3084\u5e33\u7c3f\u304c\u4f55\u306a\u306e\u304b\u6c17\u306b\u306a\u308b\u3001\u3068\u3044\u3046\u500b\u4eba\u4e8b\u696d\u8005\u306e\u65b9\u3082\u3044\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3067\u63d0\u51fa\u3059\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u3001\u53ce\u652f\u5185\u8a33\u66f8\u306f\u3001\u305d\u308c\u305e\u308c\u7a0e\u52d9\u7f72\u3067\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4ed6\u306b\u3082\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3001\u307e\u305f\u306fe-Tax\u3092\u7528\u3044\u3066Web\u4e0a\u3067\u8a18\u5165\u304c\u3067\u304d\u307e\u3059\u3002\u4eca\u56de\u306f\u3001\u5b9f\u969b\u306b\u767d\u8272\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u3068\u7528\u610f\u3059\u308b\u5e33\u7c3f\u3092\u898b\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u767d\u8272\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u306f\uff1f\u3067\u306f\u307e\u305a\u3001\u53ce\u652f\u5185\u8a33\u66f8\u3092\u4f5c\u6210\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u7528\u610f\u3059\u308b\u66f8\u985e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u300c\u4e00\u822c\u7528\u300d\u306e\u53ce\u652f\u5185\u8a33\u66f8\u3092\u4f8b\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h2>\u78ba\u5b9a\u7533\u544a\u306b\u5171\u901a\u3057\u3066\u5fc5\u8981\u306a\u66f8\u985e<\/h2>\n<p>\u3053\u3053\u3067\u306f\u4f1a\u793e\u54e1\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u3069\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3059\u3079\u3066\u306e\u4eba\u306b\u5171\u901a\u3057\u3066\u5fc5\u8981\u306a\u66f8\u985e\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u624b\u5143\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/div>\n<ul class=\"summary-box__list summary-box__list--check\">\n<li>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/li>\n<li>\u6240\u5f97\u3092\u8a3c\u660e\u3067\u304d\u308b\u3082\u306e\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u5404\u7a2e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/92\/\" data-internallinksmanager029f6b8e52c=\"447\" title=\"\u4f1a\u8a08\u5e33\u7c3f\">\u4f1a\u8a08\u5e33\u7c3f<\/a>\u3082\u5fc5\u8981\uff09<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\u306e\u9069\u7528\u3092\u8a3c\u660e\u3067\u304d\u308b\u3082\u306e<\/li>\n<li>\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u307e\u305f\u306f\u30ab\u30fc\u30c9\u30ea\u30fc\u30c0\u30fc\uff08\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\uff09<\/li>\n<li>\u9280\u884c\u53e3\u5ea7\u306e\u60c5\u5831\u304c\u308f\u304b\u308b\u3082\u306e\uff08\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u304c\u3042\u308b\u5834\u5408\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u306e\u66f8\u985e\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2014\/11\/pixta_66954498_S.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-62549\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2014\/11\/pixta_66954498_S.png\" alt=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\" width=\"640\" height=\"290\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2014\/11\/pixta_66954498_S.png 640w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2014\/11\/pixta_66954498_S-300x136.png 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u7533\u544a\u8005\u672c\u4eba\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56517\/\" data-internallinksmanager029f6b8e52c=\"510\" title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/a>\u30ab\u30fc\u30c9\uff08\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\uff09\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u8868\u9762\u3068\u88cf\u9762\u306e\u5199\u3057\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u307e\u3059\uff08\u90f5\u9001\u306e\u5834\u5408\uff09\u3002<\/p>\n<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u2460\u756a\u53f7\u78ba\u8a8d\u66f8\u985e\uff08\u901a\u77e5\u30ab\u30fc\u30c9\u3084\u4f4f\u6c11\u7968\u306a\u3069\u306e\u5199\u3057\uff09\u3068\u2461\u8eab\u5143\u78ba\u8a8d\u66f8\u985e\uff08\u904b\u8ee2\u514d\u8a31\u8a3c\u3001\u5065\u5eb7\u4fdd\u967a\u8a3c\u3001\u30d1\u30b9\u30dd\u30fc\u30c8\u306a\u3069\u306e\u5199\u3057\uff09\u306e2\u7a2e\u985e\u306e\u66f8\u985e\u3092\u30b3\u30d4\u30fc\u3057\u3066\u3001\u305d\u308c\u305e\u308c1\u679a\u305a\u3064\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\uff08\u90f5\u9001\u306e\u5834\u5408\uff09\u3002<\/p>\n<h4>\u2460\u756a\u53f7\u78ba\u8a8d\u66f8\u985e\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e<\/h4>\n<p>\u4ee5\u4e0b\u306e\u66f8\u985e\u306e\u3046\u3061\u3001\u3044\u305a\u308c\u304b1\u3064\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u901a\u77e5\u30ab\u30fc\u30c9<\/li>\n<li>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u4f4f\u6c11\u7968\u306e\u5199\u3057\u307e\u305f\u306f\u4f4f\u6c11\u7968\u8a18\u8f09\u4e8b\u9805\u8a3c\u660e\u66f8\u300d<\/li>\n<\/ul>\n<\/div>\n<h4>\u2461\u8eab\u5143\u78ba\u8a8d\u66f8\u985e\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e<\/h4>\n<p>\u4ee5\u4e0b\u306e\u66f8\u985e\u306e\u3046\u3061\u3001\u3044\u305a\u308c\u304b1\u3064\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u904b\u8ee2\u514d\u8a31\u8a3c<\/li>\n<li>\u30d1\u30b9\u30dd\u30fc\u30c8<\/li>\n<li>\u5728\u7559\u30ab\u30fc\u30c9<\/li>\n<li>\u516c\u7684\u533b\u7642\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u8a3c<\/li>\n<li>\u8eab\u4f53\u969c\u5bb3\u8005\u624b\u5e33<\/li>\n<li>\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u300c\u78ba\u5b9a\u7533\u544a\u306e\u304a\u77e5\u3089\u305b\u300d\u306f\u304c\u304d\u3000\u7b49<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/mynumberinfo\/honninkakunin\/shorui.htm\">\u756a\u53f7\u6cd5\u4ee4\u3001\u56fd\u7a0e\u5e81\u544a\u793a\u306b\u304a\u3051\u308b\u4e3b\u306a\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u7a0e\u52d9\u7f72\u3084\u7533\u544a\u4f1a\u5834\u306b\u6301\u53c2\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u78ba\u8a8d\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u63d0\u793a\u3059\u308c\u3070\u3088\u304f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2002\/\" data-internallinksmanager029f6b8e52c=\"238\" title=\"e-Tax\">e-Tax<\/a>\u3084\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u9001\u4fe1\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u96fb\u5b50\u7684\u306a\u672c\u4eba\u78ba\u8a8d\uff08\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u3084\u96fb\u5b50\u7f72\u540d\u306a\u3069\uff09\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2002\/\" data-lkc-id=\"56\" 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\">e-Tax\u3067\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3084\u308a\u65b9\u3092\u89e3\u8aac\uff01\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u6dfb\u4ed8\u66f8\u985e\u306f\uff1f<\/div><div class=\"lkc-excerpt\">e-Tax\u3068\u306f\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u3055\u307e\u3056\u307e\u306a\u624b\u7d9a\u304d\u3092\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u96fb\u5b50\u7684\u306b\u884c\u3048\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u3053\u3068\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u6240\u5f97\u7a0e\u3001\u8d08\u4e0e\u7a0e\u3001\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u306a\u3069\u306e\u7533\u544a\u3084\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306e\u3082\u3068\u3067\u7d0d\u7a0e\u3001\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u306a\u3069\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001e-Tax\u3068\u306f\u4f55\u304b\u3068\u3044\u3063\u305f\u57fa\u790e\u7684\u306a\u5185\u5bb9\u304b\u3089\u3001e-Tax\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5177\u4f53\u7684\u306a\u3084\u308a\u65b9\u307e\u3067\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002e-Tax\u3068\u306fe-Tax\uff08\u30a4\u30fc\u30bf\u30c3\u30af\u30b9\uff09\u3068\u306f\u3001\u56fd\u7a0e\u306e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\u306e\u3053\u3068\u3067\u3059\u3002 \u5f93\u6765\u306f\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3084\u90f5\u9001\u304c\u5fc5\u8981\u3060\u3063\u305f\u7533\u544a\u30fb\u7d0d\u7a0e\u624b\u7d9a\u304d\u3092\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306e\u3082\u3068\u3067\u81ea\u5b85\u3084\u30aa\u30d5\u30a3\u30b9\u304b\u3089...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h3>\u30b9\u30de\u30db\uff08\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u30a2\u30d7\u30ea\uff09or\u30ab\u30fc\u30c9\u30ea\u30fc\u30c0\u30fc\uff08\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u7533\u544a\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u7a93\u53e3\u63d0\u51fa\u3084\u90f5\u9001\u306e\u5834\u5408\u306b\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e\u306e\u591a\u304f\u306b\u3064\u3044\u3066\u3001\u7701\u7565\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u30b9\u30de\u30db\u3084\u30bf\u30d6\u30ec\u30c3\u30c8\u3001\u30ab\u30fc\u30c9\u30ea\u30fc\u30c0\u30fc\u3067\u8aad\u307f\u8fbc\u3080\u304b\u3001\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u3067\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u3044\u53d6\u5f97\u3057\u305fID\u30fb\u30d1\u30b9\u30ef\u30fc\u30c9\u65b9\u5f0f\u3067\u7533\u544a\u3059\u308b\u305f\u3081\u3067\u3059\uff08\u305f\u3060\u3057\u3001ID\u30fb\u30d1\u30b9\u30ef\u30fc\u30c9\u65b9\u5f0f\u306b\u3064\u3044\u3066\u306f\u30012025\u5e7410\u6708\u3088\u308a\u65b0\u898f\u767a\u884c\u3092\u884c\u3063\u3066\u3044\u307e\u305b\u3093\uff09\u3002<\/p>\n<p>\u8fd1\u5e74\u3067\u306f\u3001\u30a2\u30d7\u30ea\u3067\u96fb\u5b50\u7533\u544a\u3092\u884c\u3046\u65b9\u6cd5\u304c\u4e3b\u6d41\u306b\u306a\u3063\u3066\u304d\u3066\u304a\u308a\u3001<a href=\"https:\/\/services.digital.go.jp\/mynaportal-app\/\" target=\"_blank\" rel=\"noopener\">\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u30a2\u30d7\u30ea<\/a>\u3084<a href=\"https:\/\/app.adjust.com\/ci0e4oj?provider=ta_basic&amp;provider_info=cv.684.part.article\">\u78ba\u5b9a\u7533\u544a\u30a2\u30d7\u30ea<\/a>\u304b\u3089\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u30b9\u30de\u30db\u7528\u96fb\u5b50\u8a3c\u660e\u66f8\uff08Android\uff09\u3084iPhone\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u4f7f\u7528\u3059\u308c\u3070\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u8aad\u307f\u53d6\u308a\u4e0d\u8981\u3067\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3084e-Tax\u3067\u306e\u9001\u4fe1\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a style=\"display: inline-block; position: relative; width: 38%; min-width: 220px; margin: 5px 0 5px; padding: 15px; font-size: 16px; font-weight: bold; background: #feb300; border-radius: 100px; box-shadow: 0px 0px 10px rgb(0 26 99 \/ 20%); color: #000; text-align: center;\" href=\"https:\/\/app.adjust.com\/ci0e4oj?provider=ta_basic&amp;provider_info=cv.684.part.article-cta-button\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u30a2\u30d7\u30ea\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a><\/p>\n<p>\u6240\u5f97\u63a7\u9664\u3084\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u4f5c\u6210\u306e\u305f\u3081\u306b\u5fc5\u8981\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001e-Tax\u3067\u306e\u96fb\u5b50\u7533\u544a\u3067\u306f\u7b2c\u4e09\u8005\u4f5c\u6210\u66f8\u985e\u306e\u6dfb\u4ed8\u306e\u7701\u7565\uff08\u305f\u3060\u3057\u3001\u539f\u672c\u306e\u4fdd\u7ba1\u8981\uff09\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5927\u90e8\u5206\u306f\u6dfb\u4ed8\u306e\u7701\u7565\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.digital.go.jp\/policies\/mynumber\/smartphone-certification\">\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\uff5c\u30c7\u30b8\u30bf\u30eb\u5e81<\/a><\/p>\n<p>\u203b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/\" data-internallinksmanager029f6b8e52c=\"486\" title=\"\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\">\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a<\/a>\u306f\u3001e-Tax\u3067\u306e\u96fb\u5b50\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001<a href=\"https:\/\/app.adjust.com\/ci0e4oj?provider=ta_basic&amp;provider_info=cv.684.part.article\">\u30b9\u30de\u30db\u30a2\u30d7\u30ea<\/a>\u304b\u3089\u306e\u96fb\u5b50\u7533\u544a\u306b\u3082\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u7533\u544a\u66f8\u306e\u4f5c\u6210\u304b\u3089\u63d0\u51fa\u307e\u3067\u5b8c\u7d50\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/?provider=ta_basic&amp;provider_info=cv.684.part.article_image\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-61814\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/12\/tax_return_product_2024_for-boxad.png\" alt=\"\" width=\"834\" height=\"467\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/12\/tax_return_product_2024_for-boxad.png 834w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/12\/tax_return_product_2024_for-boxad-300x168.png 300w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2023\/12\/tax_return_product_2024_for-boxad-768x430.png 768w\" sizes=\"auto, (max-width: 834px) 100vw, 834px\" \/><\/a><\/p>\n<div class=\"advads-cta-58684\" style=\"display: flex; justify-content: space-evenly; flex-wrap: wrap; padding: 5px 0 5px;\"><a style=\"display: inline-block; position: relative; width: 38%; min-width: 220px; margin: 5px 0 5px; padding: 15px; font-size: 16px; font-weight: bold; background: #0755ac; border-radius: 100px; box-shadow: 0px 0px 10px rgb(0 26 99 \/ 20%); color: #fff; text-align: center;\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/?provider=ta_basic&amp;provider_info=cv.684.part.article-cta-left\" target=\"_blank\" rel=\"noopener\">\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<\/a><a style=\"display: inline-block; position: relative; width: 38%; min-width: 220px; margin: 5px 0 5px; padding: 15px; font-size: 16px; font-weight: bold; background: #feb300; border-radius: 100px; box-shadow: 0px 0px 10px rgb(0 26 99 \/ 20%); color: #000; text-align: center;\" href=\"https:\/\/app.adjust.com\/ci0e4oj?provider=ta_basic&amp;provider_info=cv.684.part.article-cta-right\" target=\"_blank\" rel=\"noopener\">\u30a2\u30d7\u30ea\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a><\/div>\n<h3>\u9280\u884c\u53e3\u5ea7\u306e\u60c5\u5831\u304c\u308f\u304b\u308b\u3082\u306e\uff08\u9084\u4ed8\u304c\u3042\u308b\u5834\u5408\uff09<\/h3>\n<p>\u5b9f\u969b\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u6240\u5f97\u7a0e\u3088\u308a\u3082<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u984d\u306e\u307b\u3046\u304c\u591a\u304b\u3063\u305f\u5834\u5408\u3084\u3001\u524d\u5e74\u304b\u3089\u58f2\u4e0a\u304c\u843d\u3061\u8fbc\u307f\u78ba\u5b9a\u6240\u5f97\u7a0e\u984d\u304c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/12964\/\" data-internallinksmanager029f6b8e52c=\"429\" title=\"\u4e88\u5b9a\u7d0d\u7a0e\">\u4e88\u5b9a\u7d0d\u7a0e<\/a>\u984d\u3088\u308a\u3082\u5c0f\u3055\u3044\u5834\u5408\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u78ba\u5b9a\u7533\u544a\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53084\/\" target=\"_blank\" rel=\"noopener\">\u9084\u4ed8\u7533\u544a<\/a>\uff09\u3092\u3059\u308b\u3053\u3068\u3067\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u9084\u4ed8\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u2460\u6307\u5b9a\u306e\u9810\u8caf\u91d1\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u3093\u3067\u3082\u3089\u3046\u65b9\u6cd5\u3001\u2461\u6700\u5bc4\u308a\u306e\u90f5\u4fbf\u5c40\u3084\u3086\u3046\u3061\u3087\u9280\u884c\u3067\u53d7\u3051\u53d6\u308b\u65b9\u6cd5\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u3001\u2460\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u2460\u306e\u53e3\u5ea7\u632f\u8fbc\u3067<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2991\/\" data-internallinksmanager029f6b8e52c=\"515\" title=\"\u9084\u4ed8\u91d1\">\u9084\u4ed8\u91d1<\/a>\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u3001\u9280\u884c\u53e3\u5ea7\u306e\u60c5\u5831\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<span style=\"background-color: #ffff99;\"><b>\u901a\u5e33\u306a\u3069\u9280\u884c\u53e3\u5ea7\u306e\u60c5\u5831\u304c\u308f\u304b\u308b\u3082\u306e\u3092\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\uff08\u901a\u5e33\u306e\u30b3\u30d4\u30fc\u306a\u3069\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\uff09\u3002<\/b><\/span><\/p>\n<p>\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u9084\u4ed8\u91d1\u306e\u632f\u8fbc\u307f\u306b\u4f7f\u7528\u3067\u304d\u308b\u9810\u8caf\u91d1\u53e3\u5ea7\u306f\u7533\u544a\u8005\u672c\u4eba\u540d\u7fa9\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/qa\/11.htm\">\u3010\u7a0e\u91d1\u306e\u9084\u4ed8\u3011\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u307e\u305f\u3001\u9280\u884c\u53e3\u5ea7\u3092\u300c\u516c\u91d1\u53d7\u53d6\u53e3\u5ea7\u300d\u3068\u3057\u3066\u767b\u9332\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u4e0a\u3067\u300c\u516c\u91d1\u53d7\u53d6\u53e3\u5ea7\u306e\u5229\u7528\u300d\u6b04\u306b\u25cb\u3092\u8a18\u5165\u3059\u308b\u3060\u3051\u3067\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2024\/03\/order5\/3-5_04.htm\">\u516c\u91d1\u53d7\u53d6\u53e3\u5ea7\u306e\u767b\u9332\u30fb\u5229\u7528\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6240\u5f97\u3092\u8a3c\u660e\u3067\u304d\u308b\u3082\u306e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u78ba\u5b9a\u7533\u544a\u3067\u6240\u5f97\u7a0e\u3092\u7533\u544a\u3059\u308b\u969b\u306b\u306f\u3001\u6240\u5f97\u306e\u6839\u62e0\u3068\u306a\u308b\u53ce\u5165\u984d\u306a\u3069\u3092\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u8a18\u5165\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6240\u5f97\u3092\u8a3c\u660e\u3067\u304d\u308b\u66f8\u985e\u306e\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u3092\u7533\u544a\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u4e8b\u696d\u6240\u5f97\u306e\u5185\u8a33\u304c\u308f\u304b\u308b\u66f8\u985e\uff08\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u3084\u53ce\u652f\u5185\u8a33\u66f8\uff09\u3092\u4f5c\u6210\u3057\u3001\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u4f1a\u793e\u54e1\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u306e\u984d\u304c\u308f\u304b\u308b\u6240\u5f97\u7a0e\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u3092\u7528\u610f\u3057\u307e\u3059\u304c\u3001\u6dfb\u4ed8\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48\/\" data-lkc-id=\"112\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/04\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u78ba\u5b9a\u7533\u544a\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u898b\u65b9\u306f\uff1f\u6dfb\u4ed8\u306f\u4e0d\u8981\u3067\u3059<\/div><div class=\"lkc-excerpt\">\u7d66\u4e0e\u6240\u5f97\u3084\u516c\u7684\u5e74\u91d1\u7b49\u306e\u96d1\u6240\u5f97\u304c\u3042\u308b\u65b9\u3067\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3084\u5bc4\u9644\u91d1\u63a7\u9664\u7b49\u306b\u3088\u308a\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e8b\u696d\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u3042\u308b\u65b9\u304c\u526f\u696d\u3068\u3057\u3066\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\u306b\u3001\u7d66\u4e0e\u6240\u5f97\u3092\u5408\u7b97\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u91d1\u984d\u3092\u8ee2\u8a18\u3059\u308b\u969b\u306b\u57fa\u790e\u8cc7\u6599\u3068\u306a\u308b\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u306b\u3064\u3044\u3066\u3001\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5404\u9805\u76ee\u306e\u6982\u8981\u3084\u78ba\u5b9a\u7533\u544a\u66f8\u3078\u306e\u8ee2\u8a18\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u6dfb\u4ed8\u306f\u4e0d\u8981\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u3064\u3044\u3066\u306f\u3001\u4ee4\u548c2\u5e74\u5206\uff082020\u5e74\u5206\uff09\u306e\u78ba...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u6240\u5f97\u63a7\u9664\u3084\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u8a3c\u660e\u3067\u304d\u308b\u3082\u306e<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u7d0d\u7a0e\u8005\u500b\u4eba\u306e\u72b6\u6cc1\u3092\u8003\u616e\u3057\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u3051\u308b\u300c\u6240\u5f97\u63a7\u9664\u300d\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u6240\u5f97\u7a0e\u984d\u304b\u3089\u76f4\u63a5\u5dee\u3057\u5f15\u3051\u308b\u300c\u7a0e\u984d\u63a7\u9664\u300d\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306f\u3044\u305a\u308c\u3082\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u6240\u5f97\u63a7\u9664\u3084\u7a0e\u984d\u63a7\u9664\u304c\u7c21\u5358\u306b\u8a8d\u3081\u3089\u308c\u3066\u3057\u307e\u3046\u3068\u3001\u7d0d\u7a0e\u8005\u306e\u771f\u306e\u8ca0\u62c5\u80fd\u529b\u3092\u53cd\u6620\u3057\u305f\u8ab2\u7a0e\u304c\u59a8\u3052\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<span style=\"background-color: #ffff99;\"><b>\u8ab0\u3067\u3082\u4e00\u5f8b\u306b\u63a7\u9664\u3055\u308c\u308b\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u300d\uff08\u6240\u5f97\u63a7\u9664\uff09\u3092\u9664\u304d\u3001\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306f\u6240\u5f97\u63a7\u9664\u3084\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u8a3c\u660e\u307e\u305f\u306f\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059<\/b><\/span>\uff08\u5177\u4f53\u7684\u306a\u4f8b\u306f\u300c\u4f1a\u793e\u54e1\u306e\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u3082\u306e\u300d\u306e\u90e8\u5206\u3067\u3054\u8aac\u660e\u3057\u307e\u3059\uff09\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u6240\u5f97\u63a7\u9664\u30fb\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u8a3c\u660e\u3067\u304d\u308b\u66f8\u985e\u306e\u4e00\u4f8b<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1086\/\" data-internallinksmanager029f6b8e52c=\"45\" title=\"\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u8a3c\u660e\u66f8<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52305\/\" data-internallinksmanager029f6b8e52c=\"58\" title=\"\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\">\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u8a3c\u660e\u66f8<\/li>\n<li><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>\u8a3c\u660e\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u3069\u306e\u66f8\u985e\u3082\u5951\u7d04\u3057\u3066\u3044\u308b\u4fdd\u967a\u4f1a\u793e\u3084\u516c\u7684\u6a5f\u95a2\u304b\u3089\u90f5\u9001\u307e\u305f\u306f\u30c7\u30fc\u30bf\u3067\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u3002\u7d1b\u5931\u3057\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u5370\u9451\u306f\u4e0d\u8981<\/h3>\n<p>\u4ee5\u524d\u306f\u7d19\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u3001\u5370\u7ae0\u306e\u6b04\u306b\u5370\u9451\u3092\u637a\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001<span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c3\u5e744\u67081\u65e5\u4ee5\u964d\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3078\u306e\u62bc\u5370\u304c\u5fc5\u8981\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/b><\/span>\u3053\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5b9f\u5370\u306e\u62bc\u5370\u3084\u5370\u9451\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u306a\u66f8\u985e\u3001\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u306b\u95a2\u308f\u308b\u8ca1\u7523\u5206\u5272\u306e\u5354\u8b70\u306b\u95a2\u3059\u308b\u4e00\u90e8\u306e\u66f8\u985e\u4ee5\u5916\u306f\u3001\u62bc\u5370\u306e\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<h2>\u4f1a\u793e\u54e1\u306e\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u3082\u306e\uff08\u63a7\u9664\u95a2\u4fc2\uff09<\/h2>\n<p>\u4f1a\u793e\u54e1\u306f\u52e4\u52d9\u5148\u3067<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3092\u53d7\u3051\u308b\u305f\u3081\u3001\u4ed6\u306e\u6240\u5f97\u304c\u306a\u3051\u308c\u3070\u901a\u5e38\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001<span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u306f\u53d7\u3051\u3089\u308c\u306a\u3044\u6240\u5f97\u63a7\u9664\u3084\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u4f1a\u793e\u54e1\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u4f1a\u793e\u54e1\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306b\u3064\u3044\u3066\u30b1\u30fc\u30b9\u3054\u3068\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u3053\u3067\u53d6\u308a\u4e0a\u3052\u308b\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3082\u540c\u69d8\u306e\u66f8\u985e\u306e\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u5fc5\u8981\u306a\u3082\u306e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f\u3001\u5b9f\u969b\u306b\u8ca0\u62c5\u3057\u305f\u5e74\u9593\u306e\u533b\u7642\u8cbb\u304b\u3089\u4fdd\u967a\u91d1\u306a\u3069\u306e\u88dc\u3066\u3093\u5206\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u304c\u4e00\u5b9a\u306e\u984d\u3092\u8d85\u3048\u308b\u3068\u304d\u306b\u53d7\u3051\u3089\u308c\u308b\u6240\u5f97\u63a7\u9664\u3067\u3059\u3002<\/b><\/span>\u3053\u306e\u4e00\u5b9a\u306e\u984d\u3068\u306f\u3001\u300c10\u4e07\u5186\u300d\u307e\u305f\u306f\u7dcf<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c200\u4e07\u5186\u672a\u6e80\u306e\u3068\u304d\u306f\u300c\u7dcf\u6240\u5f97\u91d1\u984d\u306e5\uff05\u300d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u984d\u3067\u3059\u3002<\/p>\n<p>\u73fe\u5728\u306f<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" data-internallinksmanager029f6b8e52c=\"562\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a>\u306b\u4ee3\u3048\u3066\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8\u300d\u306e\u4f5c\u6210\u3068\u6dfb\u4ed8\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u660e\u7d30\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u9818\u53ce\u66f8\u306b\u8a18\u8f09\u306e\u91d1\u984d\u306a\u3069\u306e\u60c5\u5831\u304c\u5fc5\u8981\u3067\u3059\u3002\u660e\u7d30\u66f8\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/02\/pdf\/ref1.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u30d5\u30a9\u30fc\u30de\u30c3\u30c8<\/a>\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u304a\u4f7f\u3044\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u533b\u7642\u6a5f\u95a2\u304b\u3089\u306e\u533b\u7642\u8cbb\u901a\u77e5\uff08\u300c\u533b\u7642\u8cbb\u306e\u304a\u77e5\u3089\u305b\u300d\u306a\u3069\uff09\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u533b\u7642\u8cbb\u901a\u77e5\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3067\u3001\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8\u300d\u3092\u7701\u7565\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u78ba\u5b9a\u7533\u544a\u671f\u9650\u7b49\u304b\u30895\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u9593\u306f\u9818\u53ce\u66f8\u306e\u63d0\u51fa\u3092\u6c42\u3081\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u306f\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1120.htm\">No.1120 \u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u3068\u304d\uff08\u533b\u7642\u8cbb\u63a7\u9664\uff09\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\/46\/\" data-lkc-id=\"134\" 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\">\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f\uff1f\u78ba\u5b9a\u7533\u544a\u30fb\u8a08\u7b97\u65b9\u6cd5\u3084\u660e\u7d30\u66f8\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f\u3001\u81ea\u5206\u3084\u3054\u5bb6\u65cf\u306e\u5206\u3082\u542b\u3081\u3066\u30011\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304c\u4e00\u5b9a\u306e\u57fa\u6e96\u984d\uff0810\u4e07\u5186\u3001\u3082\u3057\u304f\u306f\u6240\u5f97\u306e5\uff05\uff09\u3092\u8d85\u3048\u308b\u969b\u306b\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u8d85\u904e\u652f\u6255\u3044\u5206\u306e\u533b\u7642\u8cbb\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3055\u308c\u3001\u7a0e\u91d1\u306e\u4e00\u90e8\u304c\u9084\u4ed8\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u5165\u9662\u3084\u51fa\u7523\u306a\u3069\u3067\u9ad8\u984d\u306a\u533b\u7642\u8cbb\u306e\u652f\u6255\u3044\u3092\u3057\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u3092\u7a0e\u5236\u9762\u3067\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u3068\u3057\u3066\u300c\u533b\u7642\u8cbb\u63a7\u9664\u300d\u300c\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u4eca\u56de\u306f\u3053\u306e\u300c\u533b\u7642\u8cbb\u63a7\u9664\u300d\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306e\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f\uff1f\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u4e00\u5b9a\u91d1\u984d...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u5fc5\u8981\u306a\u3082\u306e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u822c\u7684\u306b\u3044\u3046\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u306f\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2481\/\" data-internallinksmanager029f6b8e52c=\"532\" title=\"\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/a>\u300d\u3092\u59cb\u3081\u3068\u3059\u308b\u5404\u7a2e\u5236\u5ea6\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u306f\u3001\u4e00\u5b9a\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3057\u3066\u81ea\u5b85\u3092\u8cfc\u5165\u7b49\u3057\u305f\u3068\u304d\u306a\u3069\u306b\u9069\u7528\u3067\u304d\u308b\u7a0e\u984d\u63a7\u9664\u3067\u3059\u3002\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u4f1a\u793e\u54e1\u306e\u5834\u5408\u3001\u9069\u75282\u5e74\u76ee\u4ee5\u964d\u3067\u3042\u308c\u3070\u5e74\u672b\u8abf\u6574\u304c\u306a\u3055\u308c\u307e\u3059\u304c\u3001\u521d\u3081\u3066\u53d7\u3051\u305f\u3044\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7a2e\u3005\u306e\u7d30\u304b\u306a\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u304c\u5171\u901a\u3057\u3066\u6dfb\u4ed8\u304c\u5fc5\u8981\u306a\u3082\u306e\u3068\u3057\u3066\u3001\u521d\u56de\u306b\u306f\u300c\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u300d\u306e\u539f\u672c\uff08\u571f\u5730\u306e\u8cfc\u5165\u306b\u4fc2\u308b\u5834\u5408\uff09\u3001\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8\u306e\u5199\u3057\u3084\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5199\u3057\u306a\u3069\u3001\u4e8c\u56de\u76ee\u4ee5\u964d\u3067\u3082\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\uff08\u4ed8\u8868\u304c\u5fc5\u8981\u306a\u5834\u5408\u3082\u3042\u308a\u307e\u3059\uff09\u3068\u3001\u300c\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u300d\u304c\u5fc5\u8981\u3067\u3059\u3002\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u8a73\u7d30\u3092\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\uff08\u4e00\u4f8b\uff09<\/div>\n<ul class=\"summary-box__list summary-box__list--check\">\n<li>\u5efa\u7269\u30fb\u571f\u5730\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/li>\n<li>\u5efa\u7269\u30fb\u571f\u5730\u306e\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\uff08\u8acb\u8ca0\u5951\u7d04\u66f8\uff09\u306e\u5199\u3057<\/li>\n<li>\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/li>\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u3000\u3000\u7b49<\/li>\n<\/ul>\n<\/div>\n<p>\u3055\u3089\u306b\u4e2d\u53e4\u7269\u4ef6\u306e\u5834\u5408\u3001\u8a8d\u5b9a\u4f4f\u5b85\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306a\u3069\u3001\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002\uff08\u4f8b\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1211-3.htm\">No.1211-3 \u4e2d\u53e4\u4f4f\u5b85\u3092\u53d6\u5f97\u3057\u3001\u4ee4\u548c4\u5e74\u4ee5\u964d\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\uff09<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1210.htm\">No.1210 \u30de\u30a4\u30db\u30fc\u30e0\u306e\u53d6\u5f97\u7b49\u3068\u6240\u5f97\u7a0e\u306e\u7a0e\u984d\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u81ea\u7136\u707d\u5bb3\u3084\u76d7\u96e3\u88ab\u5bb3\u306b\u906d\u3063\u305f\u5834\u5408\u306b\u5fc5\u8981\u306a\u3082\u306e\uff08\u96d1\u640d\u63a7\u9664\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u707d\u5bb3\u30fb\u76d7\u96e3\u3001\u6a2a\u9818\u306b\u3088\u3063\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u3042\u3066\u306f\u307e\u308b\u8cc7\u7523\u306b\u640d\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u4e00\u5b9a\u91d1\u984d\u306e\u6240\u5f97\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u3053\u308c\u3092<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1353\/\" data-internallinksmanager029f6b8e52c=\"359\" title=\"\u96d1\u640d\u63a7\u9664\">\u96d1\u640d\u63a7\u9664<\/a>\u3068\u3044\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001\u96d1\u640d\u63a7\u9664\u3068\u306f\u5225\u306b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u707d\u5bb3\u306b\u3042\u3063\u305f\u3068\u304d\u306f\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664\u304c\u3042\u308a\u3001\u96d1\u640d\u63a7\u9664\u3068\u6bd4\u8f03\u3057\u3066\u3069\u3061\u3089\u304b\u6709\u5229\u306a\u307b\u3046\u3092\u9078\u3079\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u96d1\u640d\u63a7\u9664\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u707d\u5bb3\u7b49\u306b\u95a2\u9023\u3057\u305f\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u652f\u51fa\u300d\u306e\u9818\u53ce\u8a3c\u7b49\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u632f\u308a\u8fbc\u3081\u8a50\u6b3a\u300d\u306a\u3069\u306b\u3088\u308b\u640d\u5931\u306f\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1110.htm\">No.1110 \u707d\u5bb3\u3084\u76d7\u96e3\u306a\u3069\u3067\u8cc7\u7523\u306b\u640d\u5bb3\u3092\u53d7\u3051\u305f\u3068\u304d\uff08\u96d1\u640d\u63a7\u9664\uff09\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\/1353\/\" data-lkc-id=\"304\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/04\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u78ba\u5b9a\u7533\u544a\u3067\u96d1\u640d\u63a7\u9664\u3092\u53d7\u3051\u308b\u65b9\u6cd5\u3068\u306f\uff1f\u8981\u4ef6\u3084\u8a08\u7b97\u65b9\u6cd5\u3082\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u4eca\u56de\u306f\u96d1\u640d\u63a7\u9664\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002\u96d1\u640d\u63a7\u9664\u3068\u306f\uff1f\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u6240\u5f97\u63a7\u9664\u306e\u3072\u3068\u3064\u306b\u300c\u96d1\u640d\u63a7\u9664\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5730\u9707\u3084\u706b\u4e8b\u3001\u5bb3\u866b\u306b\u3088\u308b\u88ab\u5bb3\u306a\u3069\u3001\u81ea\u7136\u707d\u5bb3\u3084\u751f\u7269\u3001\u4eba\u306e\u884c\u70ba\u304c\u8981\u56e0\u3068\u306a\u308b\u707d\u5bb3\u307e\u305f\u306f\u3001\u76d7\u96e3\u3001\u6a2a\u9818\u306a\u3069\u306b\u3088\u308b\u640d\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u9069\u7528\u53ef\u80fd\u306a\u6240\u5f97\u63a7\u9664\u3067\u3059\u3002\u6240\u5f97\u63a7\u9664\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u306e\u8981\u4ef6\u306f\uff1f\u96d1\u640d\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5bfe\u8c61\u8005\u306f\u3001\u300c\u7d0d\u7a0e\u8005\u300d\u307e\u305f\u306f\u300c\u7d0d\u7a0e\u8005\u3068\u5bb6\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3084...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u5fc5\u8981\u306a\u3082\u306e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/words\/2336\/\" data-internallinksmanager029f6b8e52c=\"122\" title=\"\u3075\u308b\u3055\u3068\u7d0d\u7a0e\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e<\/a>\u306f\u3001\u81ea\u5206\u306e\u9078\u3093\u3060\u81ea\u6cbb\u4f53\u306b\u5bc4\u9644\u3059\u308b\u3053\u3068\u3067\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u304c\u63a7\u9664\u3055\u308c\u3001\u5730\u57df\u7279\u7523\u54c1\u306a\u3069\u306e\u8fd4\u793c\u54c1\u3092\u53d7\u3051\u53d6\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f1a\u793e\u54e1\u304c\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u3057\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u304b\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u5236\u5ea6\u306e\u3069\u3061\u3089\u304b\u3067\u624b\u7d9a\u304d\u3092\u3057\u307e\u3059\u3002\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u306f\u300c\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u7d66\u4e0e\u6240\u5f97\u8005\u300d\u3092\u5bfe\u8c61\u3068\u3057\u305f\u5236\u5ea6\u306a\u306e\u3067\u3001\u5e74\u672b\u8abf\u6574\u306e\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u4eba\u306f\u3001\u6539\u3081\u3066\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u969b\u306b\u53d7\u9818\u3057\u305f\u5bc4\u9644\u91d1\u53d7\u9818\u8a3c\u660e\u66f8\u3092\u6dfb\u4ed8\u3057\u3066\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u5bc4\u9644\u5148\u304c5\u81ea\u6cbb\u4f53\u4ee5\u5185\u3067\u3042\u308c\u3070\u3001\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u7533\u8acb\u66f8\u3092\u5bc4\u9644\u3054\u3068\u306b\u63d0\u51fa\u3059\u308b\u3068\u3001\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\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\/1688\/\" data-lkc-id=\"14\" 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\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3053\u308c\u3067\u5b8c\u307a\u304d\uff01\u30b9\u30de\u30db\u3067\u306e\u7533\u8acb\u65b9\u6cd5\u3082\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u3082\u306f\u3084\u30dd\u30d4\u30e5\u30e9\u30fc\u3068\u306a\u3063\u305f\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3067\u3059\u304c\u3001\u6700\u8fd1\u3067\u306f\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3084\u30bf\u30d6\u30ec\u30c3\u30c8\u7aef\u672b\u3067\u3082\u78ba\u5b9a\u7533\u544a\u66f8\u304c\u4f5c\u6210\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u81ea\u4f53\u3082\u30b9\u30de\u30db\u3084\u30bf\u30d6\u30ec\u30c3\u30c8\u7aef\u672b\u3067\u7533\u8acb\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u30b9\u30de\u30db\u306a\u3069\u3067\u4f5c\u6210\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u6c17\u3092\u4ed8\u3051\u308b\u70b9\u3092\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3068\u306f\u78ba\u5b9a\u7533\u544a\u3068\u306f\u3001\u7d42\u4e86\u3057\u305f1\u5e74\u5206\u306e\u6240\u5f97\u304a\u3088\u3073\u6240\u5f97\u7a0e\u3092\u78ba\u5b9a\u3055\u305b\u308b\u624b\u7d9a\u304d\u306e\u3053\u3068\u3067\u3059\u3002\u6240\u5f97\u7a0e\u3068\u306f\u30011\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306b\u767a\u751f\u3057\u305f1\u5e74\u9593\u306e\u3059\u3079\u3066\u306e\u6240\u5f97\u304b\u3089\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304d\u3001\u4e00\u5b9a\u306e\u7a0e\u7387\u3092\u639b\u3051\u3066\u7b97\u51fa\u3057\u305f\u91d1\u984d\u304b\u3089\u3001\u7a0e\u984d\u63a7\u9664\u3092\u5dee...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>2\u304b\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u5fc5\u8981\u306a\u3082\u306e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>2\u304b\u6240\u4ee5\u4e0a\u304b\u3089\u306e\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u3044\u308b\u4f1a\u793e\u54e1\u306e\u5834\u5408\u3001\u3069\u3061\u3089\u304b1\u3064\u306e\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3001\u305d\u308c\u4ee5\u5916\u306e\u7d66\u4e0e\u306f\u6e90\u6cc9\u5fb4\u53ce\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306f\u3001\u5168\u3066\u306e\u7d66\u4e0e\u6240\u5f97\u3092\u5408\u7b97\u3057\u3066\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5404\u52e4\u52d9\u5148\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u305f\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u3092\u5408\u7b97\u3057\u3066\u3001\u81ea\u3089\u6240\u5f97\u7a0e\u306e\u7cbe\u7b97\u3068\u306a\u308b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2520.htm\">No.2520 2\u304b\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u4eba\u306e\u6e90\u6cc9\u5fb4\u53ce\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\/41015\/\" data-lkc-id=\"497\" 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\">\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u306e\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\uff1f\u3084\u308a\u65b9\u30fb\u5fc5\u8981\u66f8\u985e\u306a\u3069\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u526f\u696d\u89e3\u7981\u306b\u306a\u308b\u4f1a\u793e\u304c\u5897\u3048\u3001\u4f1a\u793e\u54e1\u3067\u3082\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u3092\u3057\u3066\u3044\u308b\u4eba\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u3067\u53ce\u5165\u3092\u5f97\u305f\u3089\u3001\u7a0e\u91d1\u306e\u7cbe\u7b97\u306e\u305f\u3081\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u306e\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u6027\u304b\u3089\u3001\u5177\u4f53\u7684\u306a\u7533\u544a\u624b\u9806\u3001\u7d4c\u8cbb\u306e\u6271\u3044\u3001\u305d\u3057\u3066\u4f1a\u793e\u306b\u30d0\u30ec\u305a\u306b\u526f\u696d\u3092\u7d9a\u3051\u308b\u305f\u3081\u306e\u5b9f\u8df5\u7684\u306a\u77e5\u8b58\u307e\u3067\u5fb9\u5e95\u89e3\u8aac\u3057\u307e\u3059\u3002\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u3068\u306f\uff1f\u7a0e\u91d1\u306f\u3069\u3046\u306a\u308b\uff1f\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u3068\u306f\u30012\u3064\u306e\u4ed5\u4e8b\u3092\u639b\u3051\u6301\u3061\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3068\u8a00\u3063\u3066\u3082\u3001\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u306b\u660e\u78ba\u306a\u5b9a\u7fa9\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u822c\u306b\u306f\u3001\u6b63\u793e\u54e1\u3067\u50cd\u3044\u3066\u3044\u308b\u4f1a...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u5236\u5ea6\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4f4f\u5b85\u304c\u65b0\u7bc9\u3001\u8cb7\u53d6\u518d\u8ca9\u4f4f\u5b85\u3001\u4e2d\u53e4\u4f4f\u5b85\u7b49\u306e\u3069\u308c\u306b\u5f53\u305f\u308b\u304b\u3001\u307e\u305f\u8a8d\u5b9a\u4f4f\u5b85\u7b49\u304b\u3069\u3046\u304b\u306a\u3069\u3067\u8981\u4ef6\u304c\u975e\u5e38\u306b\u7d30\u304b\u304f\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e00\u822c\u306b\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u547c\u3070\u308c\u308b\u5236\u5ea6\u306b\u306f\u6b21\u306e\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u306a\u304b\u306b\u306f\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u7d44\u3093\u3067\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u9069\u7528\u3067\u304d\u308b\u5236\u5ea6\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b2025\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u5b50\u80b2\u3066\u4e16\u5e2f\u3084\u82e5\u8005\u592b\u5a66\u4e16\u5e2f\u3078\u306e\u512a\u9047\u63aa\u7f6e\u3067\u3042\u308b\u300c\u5b50\u80b2\u3066\u4e16\u5e2f\u7b49\u306b\u5bfe\u3059\u308b\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u300d\u306f2025\u5e74\u5206\u306b\u3064\u3044\u3066\u3082\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<table style=\"width: 100%;\">\n<thead>\n<tr>\n<th style=\"width: 45.8715%;\">\u5236\u5ea6\u540d<\/th>\n<th style=\"width: 52.6606%;\">\u9069\u7528\u53ef\u80fd\u306a\u4e3b\u305f\u308b\u30b1\u30fc\u30b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"5\" style=\"text-align: left; width: 45.8715%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1211-1.htm\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/a><\/td>\n<td style=\"text-align: left; width: 52.6606%;\">\uff08\u4f8b\uff09\u203b\u4e00\u822c\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 52.6606%;\">\u8a8d\u5b9a\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 52.6606%;\">\u4e2d\u53e4\u4f4f\u5b85\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 52.6606%;\">\u5897\u6539\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 52.6606%;\">\u8981\u8010\u9707\u6539\u4fee\u4f4f\u5b85\u3092\u53d6\u5f97\u3057\u3001\u8010\u9707\u6539\u4fee\u3092\u884c\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" style=\"text-align: left; width: 45.8715%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1226.htm\">\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/a><br \/>\n\uff08\u4ee4\u548c3\u5e7412\u670831\u65e5\u307e\u3067\u306b\u5de5\u4e8b\u7740\u624b\u3057\u305f\u8005\u304c\u3001\u4ee4\u548c4\u5e74\u4ee5\u964d\u306b\u7533\u544a\u3059\u308b\u5834\u5408\u306e\u307f\uff09<\/td>\n<td style=\"text-align: left; width: 52.6606%;\">\u501f\u5165\u91d1\u3092\u5229\u7528\u3057\u3066\u3001\u7701\u30a8\u30cd\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 52.6606%;\">\u501f\u5165\u91d1\u3092\u5229\u7528\u3057\u3066\u3001\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 52.6606%;\">\u501f\u5165\u91d1\u3092\u5229\u7528\u3057\u3066\u3001\u591a\u4e16\u5e2f\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"5\" style=\"text-align: left; width: 45.8715%;\">\u4f4f\u5b85\u7279\u5b9a\u6539\u4fee\u7279\u5225\u7a0e\u984d\u63a7\u9664<br \/>\n\uff08\u501f\u5165\u91d1\u304c\u306a\u304f\u3066\u3082\u5229\u7528\u53ef\u80fd\uff09<\/td>\n<td style=\"text-align: left; width: 52.6606%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1219.htm\">\u7701\u30a8\u30cd\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 52.6606%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1220.htm\">\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 52.6606%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1224.htm\">\u591a\u4e16\u5e2f\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 52.6606%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1227.htm\">\u8010\u4e45\u6027\u5411\u4e0a\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 52.6606%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1228.htm\">\u5b50\u80b2\u3066\u5bfe\u5fdc\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 45.8715%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1221.htm\">\u8a8d\u5b9a\u4f4f\u5b85\u7b49\u65b0\u7bc9\u7b49\u7279\u5225\u7a0e\u984d\u63a7\u9664<\/a><\/td>\n<td style=\"text-align: left; width: 52.6606%;\">\u8a8d\u5b9a\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408<br \/>\n\uff08\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u30fb\u8a8d\u5b9a\u4f4e\u70ad\u7d20\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u9650\u5b9a\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 45.8715%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1222.htm\">\u4f4f\u5b85\u8010\u9707\u6539\u4fee\u7279\u5225\u63a7\u9664<\/a><br \/>\n\uff08\u501f\u5165\u91d1\u304c\u306a\u304f\u3066\u3082\u5229\u7528\u53ef\u80fd\uff09<\/td>\n<td style=\"text-align: left; width: 52.6606%;\">\u8010\u9707\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/code\/bunya-tochi-tatemono.htm\">\u571f\u5730\u30fb\u5efa\u7269\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u7b49\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u4e0a\u8a18\u203b\u300c\u4e00\u822c\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408\u300d\u306b\u3064\u3044\u3066\u4e00\u4f8b\u3068\u3057\u3066\u6dfb\u4ed8\u66f8\u985e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u5236\u5ea6\u306e\u9069\u7528\u8981\u4ef6\u3092\u3088\u304f\u78ba\u8a8d\u3057\u3001\u3069\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3092\u898b\u6975\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u521d\u5e74\u5ea6\u306e\u5834\u5408<\/h3>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u521d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u66f8\u985e\u304c\u591a\u304f\u3042\u308a\u307e\u3059\uff08\u3053\u3053\u3067\u306f\u3001ZEH\u6c34\u6e96\u7701\u30a8\u30cd\u3084\u7701\u30a8\u30cd\u57fa\u6e96\u9069\u5408\u4f4f\u5b85\u3092\u65b0\u7bc9\u3057\u305f\u3082\u306e\u3068\u3057\u307e\u3059\uff09\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list--check\">\n<li>\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u308b\u300c\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u300d\uff08\u539f\u672c\uff09\u203b<\/li>\n<li>\u4f4f\u5b85\u306e\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8\u307e\u305f\u306f\u58f2\u8cb7\u5951\u7d04\u66f8\uff08\u5199\u3057\uff09<\/li>\n<li>\u4f4f\u5b85\u30fb\u571f\u5730\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\uff08\u539f\u672c\uff09<\/li>\n<li>\u88dc\u52a9\u91d1\u7b49\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8a3c\u660e\u66f8\u985e\uff08\u539f\u672c\uff09<\/li>\n<li>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8a3c\u660e\u66f8\u985e\uff08\u5199\u3057\uff09<\/li>\n<li>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u78ba\u8a8d\u3067\u304d\u308b\u3082\u306e<\/li>\n<li>ZEH\u6c34\u6e96\u7701\u30a8\u30cd\u4f4f\u5b85\u307e\u305f\u306f\u7701\u30a8\u30cd\u57fa\u6e96\u9069\u5408\u4f4f\u5b85\u3067\u3042\u308b\u3053\u3068\u306e\u8a3c\u660e\u66f8\u985e\u3000\u7b49<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u66f8\u985e\u3092\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3001\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u306b\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u308b\u300c\u5e74\u672b\u6b8b\u9ad8\u8a3c\u660e\u66f8\u300d\u306b\u4ee3\u3048\u3066\u3001\u300c\u8abf\u66f8\u65b9\u5f0f\u300d\u3068\u547c\u3070\u308c\u308b\u65b9\u6cd5\u3067\u3082\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002\u8abf\u66f8\u65b9\u5f0f\u3068\u306f\u3001\u7a0e\u52d9\u7f72\u304c\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u60c5\u5831\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308a\u3001\u7d0d\u7a0e\u8005\u306e\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3092\u5fc5\u8981\u3068\u3057\u307e\u305b\u3093\u3002\u8abf\u66f8\u65b9\u5f0f\u306b\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u8abf\u66f8\u65b9\u5f0f\u300d\u306b\u5bfe\u5fdc\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u308c\u6642\u306b\u3001\u300c\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u7533\u8acb\u66f8\u300d\uff08\u5404\u91d1\u878d\u6a5f\u95a2\u306e\u69d8\u5f0f\uff09\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r07.htm\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u7b49\uff08\u4ee4\u548c7\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/030.pdf\">\u4ee4\u548c7\u5e74\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u65b9\u3078\uff08\u65b0\u7bc9\u30fb\u8cfc\u5165\u7528\uff09<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2024\/pdf\/031.pdf\">\u3001<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/031.pdf\">\u4ee4\u548c7\u5e74\u5206 \u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u65b9 \u3078\uff08\u4f4f\u5b85\u306e\u5897\u6539\u7bc9\u7528\uff09<\/a><\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u5408\u308f\u305b\u3066\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-lkc-id=\"154\" 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\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u306f\uff1f\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u4f75\u7528\u65b9\u6cd5\u3082\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u6b63\u5f0f\u540d\u79f0\u306f\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u300d\u3068\u3044\u3044\u3001\u300c\u5e74\u672b\u6642\u70b9\u3067\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u6b8b\u9ad8\u306e0.7\uff05\u300d\u3092\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u306a\u3069\u3044\u304f\u3064\u304b\u306e\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4f4f\u5b85\u8cfc\u5165\u3057\u305f1\u5e74\u76ee\u30682\u5e74\u76ee\u4ee5\u964d\u3067\u624b\u7d9a\u304d\u306e\u6d41\u308c\u304c\u9055\u3063\u305f\u308a\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u308a\u3059\u308b\u3068\u3044\u3063\u305f\u6ce8\u610f\u70b9\u3082\u3042\u308a\u307e\u3059\u3002\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7591\u554f\u30fb\u60a9\u307f\u3092\u304a\u6301\u3061\u306e\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u306f\u4f55\u304b\u3068\u3044\u3046\u3053\u3068\u304b\u3089\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u9069\u7528\u306e\u8981\u4ef6\u3084...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h3>2\u5e74\u76ee\u4ee5\u964d\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306b\u3064\u3044\u3066\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u3069\u306f2\u5e74\u76ee\u4ee5\u964d\u3082\u78ba\u5b9a\u7533\u544a\u3067\u3059\u304c\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306f2\u5e74\u76ee\u4ee5\u964d\u306f\u5e74\u672b\u8abf\u6574\u306b\u3066\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u304c\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>2\u5e74\u76ee\u4ee5\u964d\u306b\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306e2\u70b9\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u91d1\u878d\u6a5f\u95a2\u767a\u884c\u306e\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8<\/li>\n<li>\u3010\u78ba\u5b9a\u7533\u544a\u306e\u5834\u5408\u3011\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/li>\n<li>\u3010\u5e74\u672b\u8abf\u6574\u306e\u5834\u5408\u3011\u7a0e\u52d9\u7f72\u767a\u884c\u306e\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f8\u300d<br \/>\n\u521d\u56de\u306e\u78ba\u5b9a\u7533\u544a\u6642\u306b\u3053\u306e\u8a3c\u660e\u66f8\u306e\u767a\u884c\u4f9d\u983c\u3092\u3059\u308b\u3068\u300c\u63a7\u9664\u8a3c\u660e\u66f8\u517c\u7533\u544a\u66f8\u300d\u304c\u7fcc\u5e74\u4ee5\u964d\u5206\u307e\u3068\u3081\u3066\u767a\u884c\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u8a72\u5f53\u5e74\u5206\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/kyuyo_zyutakukariire.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-73278 size-full\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/kyuyo_zyutakukariire.png\" alt=\"\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\" width=\"388\" height=\"608\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/308.pdf\"> \u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a08\u7b97\u660e\u7d30\u66f8<\/a>\u8a18\u8f09\u4f8b\u300d<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e2\u5e74\u76ee\u4ee5\u964d\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/64310\/\" data-lkc-id=\"496\" 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\">\u30102\u5e74\u76ee\u4ee5\u964d\u3011\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u78ba\u5b9a\u7533\u544a\u3067\u5fc5\u8981\u306a\u66f8\u985e\u306f\uff1f\u66f8\u304d\u65b9\u3092\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u7533\u544a\u306f\u3001\u521d\u5e74\u5ea6\u30682\u5e74\u76ee\u4ee5\u964d\u3067\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u521d\u5e74\u5ea6\u3068\u6bd4\u3079\u3066\u5fc5\u8981\u66f8\u985e\u304c\u5c11\u306a\u304f\u3001\u7533\u544a\u3057\u3084\u3059\u304f\u306a\u308b\u306e\u304c2\u5e74\u76ee\u4ee5\u964d\u306e\u7279\u5fb4\u3067\u3059\u30022\u5e74\u76ee\u4ee5\u964d\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u7533\u544a\u306b\u306f\u4f55\u304c\u5fc5\u8981\u304b\u3001\u6e96\u5099\u3059\u308b\u3079\u304d\u66f8\u985e\u3084\u660e\u7d30\u66f8\u306e\u66f8\u304d\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u3001\u9023\u5e2f\u50b5\u52d9\u3084\u707d\u5bb3\u6642\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f2\u5e74\u76ee\u4ee5\u964d\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff09\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u501f\u5165\u91d1\u3092\u5229\u7528\u3057\u3066\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3067\u304d\u308b\u6240\u5f97\u7a0e\u306e\u7a0e\u984d\u63a7\u9664\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u4f4f\u5b85...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h2>\u4e0d\u52d5\u7523\uff08\u5efa\u7269\u30fb\u571f\u5730\uff09\u3092\u58f2\u5374\u3057\u305f\u3068\u304d\u306e\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3001\u8b72\u6e21\u6240\u5f97\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u8b72\u6e21\u306e\u5185\u8a33\u66f8\uff08\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\u517c\u8a08\u7b97\u660e\u7d30\u66f8\uff09\u300d\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5c45\u4f4f\u7528\u306e\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u7a2e\u306e\u7279\u4f8b\u304c\u3042\u308a\u9069\u7528\u3059\u308b\u7279\u4f8b\u306b\u3088\u3063\u3066\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u66f8\u985e\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u7279\u4f8b\u5225\u306b\u5fc5\u8981\u3068\u306a\u308b\u6dfb\u4ed8\u8cc7\u6599\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7279\u4f8b\u304c\u591a\u3044\u306e\u3067\u5fc5\u8981\u66f8\u985e\u306b\u306f\u6ce8\u610f\uff01<\/h3>\n<p>\u8b72\u6e21\u6240\u5f97\u306e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u8b72\u6e21\u76ca\u304c\u3042\u308b\u5834\u5408\u306b\u5171\u901a\u3057\u3066\u5fc5\u8981\u3068\u306a\u308b\u6dfb\u4ed8\u66f8\u985e\u306f\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/pdf\/r05_joto_01.pdf\">\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8\u3010\u571f\u5730\u30fb\u5efa\u7269\u7528\u3011<\/a>\u300d\u3067\u3042\u308a\u3001\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u4ed6\u306b\u3082\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8b72\u6e21\u640d\u5931\u306e\u7e70\u308a\u8d8a\u3057\u3092\u3059\u308b\u5834\u5408\u306a\u3069\u306f\u5404\u7279\u4f8b\u306b\u6cbf\u3063\u3066\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e0b\u8a18\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u3067\u5fc5\u8981\u66f8\u985e\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u9805\u756a\u2460\u306b\u3064\u3044\u3066\u306f\u3001\u8868\u306e\u4e0b\u306e\u203b\u90e8\u5206\u3092\u53c2\u7167\u304f\u3060\u3055\u3044\u3002\u9805\u756a\u2461\u4ee5\u964d\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/05_3.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8<\/a>\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\uff08\u4e0b\u8868\u3067\u300c\u63aa\u6cd5\u300d\u3068\u306f\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u3053\u3068\u3067\u3059\uff09<\/p>\n<table style=\"width: 100%; height: 432px;\">\n<thead>\n<tr style=\"height: 48px;\">\n<th style=\"text-align: left; height: 48px;\">No<\/th>\n<th style=\"text-align: left; height: 48px;\"><\/th>\n<th style=\"text-align: left; height: 48px;\">\u9069\u7528\u3059\u308b\u7279\u4f8b<\/th>\n<th style=\"text-align: left; height: 48px;\">\u9069\u7528\u3059\u308b\u6761\u6587<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 48px;\">\n<td style=\"text-align: left; height: 48px;\">\u2460<\/td>\n<td style=\"text-align: left; height: 256px;\" rowspan=\"4\">\u8b72\u6e21\u76ca<\/td>\n<td style=\"text-align: left; height: 48px;\">\u203b\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u63a7\u9664\u306e\u7279\u4f8b<\/td>\n<td style=\"text-align: left; height: 48px;\">\u63aa\u6cd5\u7b2c35\u67611\u9805<\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: left; height: 80px;\">\u2461<\/td>\n<td style=\"text-align: left; height: 80px;\">\u6240\u6709\u671f\u9593\u304c10\u5e74\u8d85\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/td>\n<td style=\"text-align: left; height: 80px;\">\u63aa\u6cd5\u7b2c31\u6761\u306e3<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"text-align: left; height: 48px;\">\u2462<\/td>\n<td style=\"text-align: left; height: 48px;\">\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u8cb7\u63db\u3048\u306e\u7279\u4f8b<\/td>\n<td style=\"text-align: left; height: 48px;\">\u63aa\u6cd5\u7b2c36\u6761\u306e2<\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: left; height: 80px;\">\u2463<\/td>\n<td style=\"text-align: left; height: 80px;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/td>\n<td style=\"text-align: left; height: 80px;\">\u63aa\u6cd5\u7b2c35\u67613\u9805<\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: left; height: 80px;\">\u2464<\/td>\n<td style=\"text-align: left; height: 128px;\" rowspan=\"2\">\u8b72\u6e21\u640d\u5931<\/td>\n<td style=\"text-align: left; height: 80px;\">\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7b49\u306e\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/td>\n<td style=\"text-align: left; height: 80px;\">\u63aa\u6cd5\u7b2c41\u6761\u306e5<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"text-align: left; height: 48px;\">\u2465<\/td>\n<td style=\"text-align: left; height: 48px;\">\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7b49\u306e\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/td>\n<td style=\"text-align: left; height: 48px;\">\u63aa\u6cd5\u7b2c41\u6761\u306e5\u306e2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3223.htm\">No.3223 \u8b72\u6e21\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664\u306e\u7a2e\u985e\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/kisairei\/joto\/index.htm\">\u4ee4\u548c7\u5e74\u5206\u8b72\u6e21\u6240\u5f97\u306e\u7533\u544a\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u203b\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u63a7\u9664\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u5fc5\u8981\u66f8\u985e<br \/>\n\u3053\u306e\u7279\u4f8b\u306f\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u6240\u6709\u671f\u9593\u306b\u95a2\u4fc2\u306a\u304f\u6240\u5f97\u304b\u3089\u6700\u9ad83,000\u4e07\u5186\u307e\u3067\u5dee\u3057\u5f15\u3044\u3066\u7a0e\u91d1\u3092\u8a08\u7b97\u3067\u304d\u308b\u7279\u4f8b\u3067\u3059\u3002\u9069\u7528\u306e\u305f\u3081\u306b\u306f\u7a2e\u3005\u306e\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5fc5\u8981\u66f8\u985e\u306f\u5171\u901a\u7684\u306b\u5fc5\u8981\u306a\u300c\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8\u3010\u571f\u5730\u30fb\u5efa\u7269\u7528\u3011\u300d\u306e\u307b\u304b\u3001\u8b72\u6e21\u5951\u7d04\u524d\u65e5\u306b\u304a\u3044\u3066\u4f4f\u6c11\u7968\u4f4f\u6240\u304c\u58f2\u5374\u7269\u4ef6\u4f4f\u6240\u3068\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u6238\u7c4d\u306e\u9644\u7968\u306e\u5199\u3057\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3302.htm\" target=\"_blank\" rel=\"noopener\">No.3302 \u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b\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\/51491\/\" data-lkc-id=\"498\" 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\">\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u3089\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\uff1f\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u6d41\u308c\u304b\u3089\u5fc5\u8981\u66f8\u985e\u307e\u3067\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u4e0d\u52d5\u7523\u3092\u58f2\u3063\u305f\u5834\u5408\u3001\u5fc5\u305a\u3057\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8b72\u6e21\u306b\u3088\u3063\u3066\u5229\u76ca\uff08\u8b72\u6e21\u6240\u5f97\uff09\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u591a\u984d\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308b\u3053\u3068\u306b\u4e0d\u5b89\u3092\u62b1\u3044\u3066\u3044\u308b\u65b9\u3084\u3001\u7279\u4f8b\u3092\u4f7f\u3048\u3070\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u3068\u805e\u3044\u305f\u3082\u306e\u306e\u3001\u7bc0\u7a0e\u3084\u7533\u544a\u306e\u65b9\u6cd5\u304c\u308f\u304b\u3089\u306a\u3044\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u571f\u5730\u58f2\u5374\u306b\u4f34\u3046\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u30fb\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u78ba\u5b9a\u7533\u544a\u306e\u8981\u5426\u304b\u3089\u3001\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3001\u7bc0\u7a0e\u65b9\u6cd5\u307e\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002\u571f\u5730\u306e\u58f2\u5374\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u571f\u5730\u306e\u58f2\u5374\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a2\u30eb\u30d0\u30a4\u30c8\u30921\u3064\u3060\u3051\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u57fa\u672c\u7684\u306b\u7d66\u4e0e\u6240\u5f97\u3067\u3059\u306e\u3067\u3001\u52e4\u52d9\u5148\u304c1\u3064\u3067\u3001\u304b\u3064\u3001\u5e74\u672b\u8abf\u6574\u304c\u3042\u308c\u3070\u7279\u6bb5\u306e\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3057\u304b\u3057\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u304c2\u304b\u6240\u3042\u308b\u3068\u304d\u3084\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u6f0f\u308c\u3001\u533b\u7642\u8cbb\u63a7\u9664\u7b49\u3005\u3067\u78ba\u5b9a\u7533\u544a\u3092\u5fc5\u8981\u3068\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u53ce160\u4e07\u5186\u4ee5\u4e0b\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u306f\u78ba\u5b9a\u7533\u544a\u3082\u4e0d\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a2\u30eb\u30d0\u30a4\u30c8\u30921\u3064\u3060\u3051\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3001\u304b\u3064\u3001\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u6e90\u6cc9\u5fb4\u53ce\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u57fa\u672c\u7684\u306b\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/b><\/span>2025\u5e74\u5206\u4ee5\u964d\u3067\u3042\u308c\u3070\u3001\u7d66\u4e0e\u53ce\u5165\u304c160\u4e07\u5186\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>65\u4e07\u5186\uff0b\u57fa\u790e\u63a7\u966495\u4e07\u5186\uff09\u307e\u3067\u306f\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u4f4f\u6c11\u7a0e\u304c\u6b63\u3057\u304f\u8a08\u7b97\u3055\u308c\u306a\u3044\u3053\u3068\u3084\u3001\u5150\u7ae5\u624b\u5f53\u3084\u798f\u7949\u30b5\u30fc\u30d3\u30b9\u306b\u5f71\u97ff\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308b\u306e\u3067\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306b\u304a\u3051\u308b\u5fc5\u8981\u66f8\u985e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6240\u5f97\u7a0e\u3068\u540c\u3058\u3067\u3059\u304c\u3001\u5404\u81ea\u6cbb\u4f53\u3067\u306e\u53d6\u308a\u6271\u3044\u306b\u5f93\u3063\u3066\u63a7\u9664\u8a3c\u660e\u66f8\u306a\u3069\u3092\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2014\/11\/1e7668e66d4299208b989d60a3100c2a.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-62545\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2014\/11\/1e7668e66d4299208b989d60a3100c2a.png\" alt=\"\u5e02\u753a\u6751\u6c11\u7a0e\u30fb\u9053\u5e9c\u770c\u6c11\u7a0e\u7533\u544a\u66f8\" width=\"512\" height=\"160\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2014\/11\/1e7668e66d4299208b989d60a3100c2a.png 512w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2014\/11\/1e7668e66d4299208b989d60a3100c2a-300x94.png 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.soumu.go.jp\/kojinbango_card\/mynumber_tax_zeimokubetu.html\">\u5730\u65b9\u7a0e\u5206\u91ce\u306e\u4e3b\u306a\u7533\u544a\u624b\u7d9a\u7b49\u306b\u304a\u3051\u308b\u69d8\u5f0f\u3010\u7a0e\u76ee\u5225\u3011\uff5c\u7dcf\u52d9\u7701<\/a>\u3001<a href=\"https:\/\/www.soumu.go.jp\/main_content\/001044202.pdf\">\u5e02\u753a\u6751\u6c11\u7a0e\u30fb\u9053\u5e9c\u770c\u6c11\u7a0e\u7533\u544a\u66f8<\/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\/998\/\" data-lkc-id=\"499\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/04\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u78ba\u5b9a\u7533\u544a\u3067\u30a2\u30eb\u30d0\u30a4\u30c8\u304c\u6ce8\u610f\u3059\u3079\u304d\u3053\u3068\u306f\uff1f\u30a2\u30eb\u30d0\u30a4\u30c8\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e<\/div><div class=\"lkc-excerpt\">\u4e00\u898b\u99b4\u67d3\u307f\u304c\u306a\u3044\u30a2\u30eb\u30d0\u30a4\u30c8\u306b\u3068\u3063\u3066\u306e\u78ba\u5b9a\u7533\u544a\u3002\u3057\u304b\u3057\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u30a2\u30eb\u30d0\u30a4\u30c8\u304c\u78ba\u5b9a\u7533\u544a\u3067\u6ce8\u610f\u3059\u3079\u304d\u3053\u3068\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff1f\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u7d66\u4e0e\u304c\u6708\u984d8\u4e078,000\u5186\uff08\u4ee4\u548c8\u5e74\u5206\u4ee5\u964d\u306f10\u4e075,000\u5186\uff09\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u3001\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306f\u5e74\u672b\u8abf\u6574\u306b\u3088\u3063\u3066\u7cbe\u7b97\u3055\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u3001\u6240\u5f97\u7a0e\u3092\u904e\u5270\u306b\u652f\u6255\u3063\u305f\u307e\u307e\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u3042...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u4e2d\u9014\u9000\u8077\u3084\u9000\u8077\u5f8c\u7121\u8077\u306e\u65b9\u306e\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e<\/h2>\n<p>\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5f8c\u518d\u5c31\u8077\u3059\u308b\u30b1\u30fc\u30b9\u3068\u305d\u3046\u3067\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u518d\u5c31\u8077\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u518d\u5c31\u8077\u5148\u306b\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u63d0\u51fa\u3092\u3059\u308b\u3068\u524d\u8077\u5206\u3082\u542b\u3081\u3066\u5e74\u672b\u8abf\u6574\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u3002\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u63d0\u51fa\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u524d\u8077\u3068\u73fe\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u5143\u306b\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3057\u307e\u3059\u3002<\/b><\/span>\u306a\u304a\u3001\u518d\u5c31\u8077\u3067\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306a\u3069\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u518d\u5c31\u8077\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u9000\u8077\u91d1\u304c\u3042\u3063\u305f\u5834\u5408\u3067\u518d\u5c31\u8077\u3057\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u91d1\u3092\u53d7\u7d66\u3057\u3066\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u5834\u5408\u3001\u901a\u5e38\u306f\u4e00\u30ab\u6708\u4ee5\u5185\u306b\u524d\u8077\u304b\u3089\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3095\/\" data-internallinksmanager029f6b8e52c=\"542\" title=\"\u9000\u8077\u6240\u5f97\">\u9000\u8077\u6240\u5f97<\/a>\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u304c\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u3064\u307e\u308a\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u3068\u300c\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u306e\u4e21\u65b9\u304c\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u518d\u5c31\u8077\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u9000\u8077\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u3092\u9000\u8077\u6642\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u9000\u8077\u91d1\u306b\u95a2\u3059\u308b\u8ab2\u7a0e\u95a2\u4fc2\u306f\u5b8c\u4e86\u3057\u3066\u3044\u307e\u3059\u3002\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u3068\u304d\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\uff0820.42%\uff09\u304c\u306a\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u7d0d\u3081\u904e\u304e\u305f\u9000\u8077\u91d1\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u306f\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3068\u304d\u306f\u3001\u9000\u8077\u6240\u5f97\u306f\u5206\u96e2\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u306a\u304a\u3001\u3053\u306e\u5834\u5408\u306e\u7279\u6bb5\u306e\u6dfb\u4ed8\u8cc7\u6599\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/02_3.htm\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u91d1\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1910.htm\" target=\"_blank\" rel=\"noopener\">No.1910 \u4e2d\u9014\u9000\u8077\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u9000\u8077\u3057\u305f\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/64355\/\" data-lkc-id=\"500\" 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\">\u9000\u8077\u3057\u305f\u3089\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\uff1f\u4e0d\u8981\u306a\u5834\u5408\u3084\u3084\u308a\u65b9\u3001\u9084\u4ed8\u306b\u3064\u3044\u3066\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u5e74\u5ea6\u9014\u4e2d\u306e\u9000\u8077\u3067\u3001\u9000\u8077\u5f8c\u306b\u7121\u8077\u306b\u306a\u308b\u5834\u5408\u306b\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u9000\u8077\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3068\u306a\u308b\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u9000\u8077\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3084\u5fc5\u8981\u66f8\u985e\u3001\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u5e74\u5ea6\u9014\u4e2d\u306e\u9000\u8077\u3067\u3082\u8ee2\u8077\u5148\u3067\u5e74\u672b\u8abf\u6574\u304c\u3067\u304d\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u4f1a\u793e\u3068\u96c7\u7528\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u4f1a\u793e\u54e1\uff08\u7d66\u4e0e\u6240\u5f97\u8005\uff09\u306f\u3001\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u3066\u3082\u3001\u540c\u5e74\u306b\u8ee2\u8077\u3067\u304d\u308c\u3070\u3001\u57fa\u672c\u7684\u306b\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002\u8ee2\u8077\u5148\u306e\u4f1a\u793e\u304c\u3001\u4ee5\u524d\u306e\u52e4\u52d9\u5148\u306e\u7d66\u4e0e...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h2>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e<\/h2>\n<p>\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/1121\/\" data-internallinksmanager029f6b8e52c=\"209\" title=\"\u969c\u5bb3\u8005\u63a7\u9664\">\u969c\u5bb3\u8005\u63a7\u9664<\/a>\u300d\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u304c\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408\u3001\u969c\u5bb3\u8005\u3092\u6276\u990a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u3042\u305f\u3063\u3066\u7279\u306b\u6dfb\u4ed8\u304c\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<h3>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u63a7\u9664\u984d<\/h3>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5bfe\u8c61\u8005\u3068\u6240\u5f97\u63a7\u9664\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\">\n<thead>\n<tr>\n<th style=\"width: 24.0366%;\">\u533a\u5206<\/th>\n<th style=\"width: 22.9359%;\">\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<th style=\"width: 51.1926%;\">\u5bfe\u8c61\u8005<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left; width: 24.0366%;\">\u969c\u5bb3\u8005<\/td>\n<td style=\"text-align: left; width: 22.9359%;\">27\u4e07\u5186<\/td>\n<td style=\"text-align: left; width: 51.1926%;\">\u7279\u5225\u969c\u5bb3\u8005\u4ee5\u5916\u306e\u969c\u5bb3\u8005<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 24.0366%;\">\u7279\u5225\u969c\u5bb3\u8005<\/td>\n<td style=\"text-align: left; width: 22.9359%;\">40\u4e07\u5186<\/td>\n<td style=\"text-align: left; width: 51.1926%;\">\u8eab\u4f53\u969c\u5bb3\u8005\u624b\u5e331\u7d1a\u30fb2\u7d1a\u306a\u3069\u969c\u5bb3\u7b49\u7d1a\u304c\u91cd\u5ea6\u306e\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 24.0366%;\">\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005<\/td>\n<td style=\"text-align: left; width: 22.9359%;\">75\u4e07\u5186<\/td>\n<td style=\"text-align: left; width: 51.1926%;\">\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u300c\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u307e\u305f\u306f\u300c\u6276\u990a\u89aa\u65cf\u300d\u304c\u3001\u7d0d\u7a0e\u8005\u307e\u305f\u306f\u305d\u306e\u914d\u5076\u8005\u3068\u5e38\u306b\u540c\u5c45\u3057\u3066\u3044\u308b\u5834\u5408<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1160.htm\">No.1160 \u969c\u5bb3\u8005\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\/1673\/\" data-lkc-id=\"77\" 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\">\u969c\u5bb3\u8005\u63a7\u9664\u3068\u306f\uff1f\u969c\u5bb3\u5e74\u91d1\u3092\u53d7\u7d66\u3057\u305f\u3089\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\uff1f<\/div><div class=\"lkc-excerpt\">\u969c\u304c\u3044\u304c\u3042\u308b\u4eba\u3001\u3082\u3057\u304f\u306f\u89aa\u65cf\u306b\u969c\u304c\u3044\u304c\u3042\u308b\u4eba\u304c\u3044\u308b\u3068\u3001\u6c17\u306b\u306a\u308b\u306e\u304c\u78ba\u5b9a\u7533\u544a\u306e\u3053\u3068\u3067\u3059\u3002\u4f55\u304b\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u304b\u3001\u969c\u5bb3\u5e74\u91d1\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3069\u3046\u3057\u305f\u3089\u3088\u3044\u306e\u304b\u306a\u3069\u3001\u6c17\u306b\u306a\u308b\u4eba\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u3053\u3067\u3001\u3053\u3053\u3067\u306f\u78ba\u5b9a\u7533\u544a\u306b\u95a2\u4fc2\u3059\u308b\u969c\u5bb3\u8005\u63a7\u9664\u3084\u969c\u5bb3\u5e74\u91d1\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3068\u306f\u969c\u5bb3\u8005\u63a7\u9664\u306b\u3064\u3044\u3066\u898b\u308b\u524d\u306b\u3001\u307e\u305a\u306f\u78ba\u5b9a\u7533\u544a\u304c\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u500b\u4eba\u304c1\u5e74\u9593\u306b\u53ce\u5165\u3092\u5f97\u308b\u3068\u3001\u6240\u5f97\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u91d1\u3092\u6c42\u3081\u308b\u306b\u306f\u3001\u6240\u5f97\uff08\u3082\u3046\u3051\uff09\u3092\u8a08\u7b97\u3057\u3001\u7a0e\u984d\u3092...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u5e74\u91d1\u53d7\u7d66\u8005\u306e\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e<\/h2>\n<p>\u516c\u7684\u5e74\u91d1\u7b49\u3082\u3001\u751f\u547d\u4fdd\u967a\u5951\u7d04\u3084\u751f\u547d\u5171\u6e08\u5951\u7d04\u306b\u57fa\u3065\u304f\u5e74\u91d1\u306a\u3069\u3082<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2736\/\" data-internallinksmanager029f6b8e52c=\"529\" title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a>\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u3046\u3061\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u5834\u5408\u306f\u3001\u6b21\u306e\u300c\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u300d\u3092\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u79c1\u7684\u306a\u5e74\u91d1\u306b\u3064\u3044\u3066\u306f\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u969b\u3001\u8a3c\u660e\u66f8\u304c\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u306e\u3067\u7533\u544a\u306e\u969b\u306e\u5fc5\u8981\u66f8\u985e\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8a3c\u660e\u66f8\u306b\u306f\u3001\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u96d1\u6240\u5f97\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u984d\u306e\u7533\u544a\u3082\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u3068\u306f\u3001\u516c\u7684\u5e74\u91d1\u7b49\u3092\u53d7\u7d66\u3057\u3001\u6b21\u306e\u2460\u304b\u3089\u2462\u306e\u3044\u305a\u308c\u306b\u3082\u3042\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u305d\u306e\u5e74\u306e\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u304c400\u4e07\u5186\u4ee5\u4e0b<\/li>\n<li>\u516c\u7684\u5e74\u91d1\u7b49\u306e\u5168\u90e8\u304c\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61<\/li>\n<li>\u305d\u306e\u5e74\u5206\u306e\u516c\u7684\u5e74\u91d1\u7b49\u4ee5\u5916\u306e\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408<\/li>\n<\/ol>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u306b\u304a\u3044\u3066\u3082\u533b\u7642\u8cbb\u63a7\u9664\u306a\u3069\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6240\u5f97\u3082\u542b\u3081\u305f\u3059\u3079\u3066\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u7533\u544a\u3057\u307e\u3059\u3002<\/p>\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>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/campaign\/r6\/Dec\/02.htm\">\u516c\u7684\u5e74\u91d1\u7b49\u3092\u53d7\u7d66\u3055\u308c\u3066\u3044\u308b\u65b9\u3078\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\/41492\/\" data-lkc-id=\"85\" 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\">\u516c\u7684\u5e74\u91d1\u53d7\u7d66\u8005\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u304b\u4e0d\u8981\u304b\uff1f\u9ad8\u9f62\u8005\u306b\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u516c\u7684\u5e74\u91d1\u3092\u4e00\u5b9a\u671f\u9593\u7d0d\u3081\u3066\u304d\u305f\u9ad8\u9f62\u8005\u306f\u3001\u539f\u524765\u6b73\u306b\u306a\u308b\u3068\u8001\u9f62\u5e74\u91d1\u3092\u53d7\u7d66\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\uff08\u539a\u751f\u5e74\u91d1\u306f\u5e74\u9f62\u5f15\u304d\u4e0a\u3052\u306e\u79fb\u884c\u671f\u9593\u4e2d\u3067\u3001\u7537\u6027\u306f2013\u5e74\u304b\u30892025\u5e74\u307e\u3067\u306b\u3001\u5973\u6027\u306f2018\u5e74\u304b\u30892030\u5e74\u307e\u3067\u306b\u3001\u53d7\u7d66\u5e74\u9f62\u304c\u6bb5\u968e\u7684\u306b60\u6b73\u304b\u308965\u6b73\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u898b\u8fbc\u307f\u3067\u3059\uff09\u3002\u4f1a\u793e\u54e1\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u3001\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u305f\u3081\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u305d\u308c\u3067\u306f\u3001\u516c\u7684\u5e74\u91d1\u3092\u53d7\u7d66\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3089\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u306a\u306e\u304b\u3001\u5e74\u91d1\u3068\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u516c\u7684\u5e74\u91d1\u53d7\u7d66\u8005\u3068\u306f\uff1f\u516c\u7684\u5e74\u91d1...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u8d08\u4e0e\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\uff08\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u5834\u5408\uff09<\/h2>\n<p>\u8d08\u4e0e\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u304b\u306b\u3064\u3044\u3066\u660e\u7d30\u66f8\u3092\u4f5c\u6210\u3057\u3001\u8d08\u4e0e\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u307e\u3059\u3002\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u6642\u671f\u3068\u540c\u3058\u3067\u3042\u308b\u305f\u3081\u3001\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/05_4.htm\">\u8ca1\u7523\u3092\u3082\u3089\u3063\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u8d08\u4e0e\u7a0e\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u3068\u306a\u308b\u300c\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u300d\u3092\u53d6\u308a\u4e0a\u3052\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306b\u4fc2\u308b\u5fc5\u8981\u66f8\u985e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3088\u3063\u3066\u3001\u5c45\u4f4f\u7528\u5efa\u7269\u306e\u65b0\u7bc9\u7b49\u306e\u305f\u3081\u306e\u8cc7\u91d1\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u307e\u3067\u306e\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u7279\u4f8b\u9069\u7528\u306b\u3088\u308a\u8d08\u4e0e\u7a0e\u304c0\u5186\u3068\u306a\u308b\u5834\u5408\u3067\u3082\u5fc5\u305a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u898f\u5b9a\u306e\u9069\u7528\u306b\u306f\u8d08\u4e0e\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u5fc5\u8981\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3069\u306e\u3088\u3046\u306a\u8d08\u4e0e\u304b\u306b\u3088\u308a\u307e\u3059\u3002\u3053\u306e\u3046\u3061\u3001\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u3010\u65b0\u7bc9\u53c8\u306f\u53d6\u5f97\u306e\u5834\u5408\u3011\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u4e00\u4f8b\u3068\u3057\u3066\u6b21\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3059\u3079\u3066\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u53d6\u5f97\u53ca\u3073\u5c45\u4f4f\u306e\u72b6\u6cc1\u306b\u3088\u308a\u63d0\u51fa\u3059\u308b\u66f8\u985e\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u300c\u53d7\u8d08\u8005\u300d\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u53d7\u8d08\u8005\u306e\u6238\u7c4d\u8b04\u672c\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968<\/li>\n<li>\u5f53\u7533\u544a\u307e\u3067\u306b\u300c\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u6709\u7121\u304c\u308f\u304b\u308b\u66f8\u985e<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u300c\u4f4f\u5b85\u7528\u306e\u5bb6\u5c4b\u306e\u65b0\u7bc9\u53c8\u306f\u53d6\u5f97\u300d\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u65b0\u7bc9\u306b\u4fc2\u308b\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8\uff08\u5199\u3057\uff09\u3001\u58f2\u8cb7\u5951\u7d04\u66f8\uff08\u5199\u3057\uff09<\/li>\n<li>\u4f4f\u5b85\u7528\u306e\u5bb6\u5c4b\u306b\u95a2\u3059\u308b\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/li>\n<li>\u8010\u9707\u57fa\u6e96\u9069\u5408\u8a3c\u660e\u66f8\u7b49<\/li>\n<li>\u5efa\u7bc9\u7269\u306e\u8010\u9707\u6539\u4fee\u306e\u8a08\u753b\u306e\u8a8d\u5b9a\u7533\u8acb\u66f8\u3068\u8010\u9707\u57fa\u6e96\u9069\u5408\u8a3c\u660e\u66f8\u7b49<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u300c\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u300d\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4f4f\u5b85\u6027\u80fd\u8a3c\u660e\u66f8\u7b49<\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u3069\u306e\u3088\u3046\u306a\u5f62\u3067\u8d08\u4e0e\u3092\u53d7\u3051\u3001\u3069\u306e\u3088\u3046\u306a\u4f4f\u5b85\u3092\u53d6\u5f97\u3057\u305f\u306e\u304b\u306b\u3088\u3063\u3066\u5fc5\u8981\u66f8\u985e\u304c\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53c2\u8003\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2025\/01.htm\"><span style=\"font-weight: 400;\">\u4ee4\u548c7\u5e74\u5206\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u4e00\u89a7\uff5c\u56fd\u7a0e\u5e81<\/span><\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4508.htm\"><span style=\"font-weight: 400;\">No.4508 \u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/span><\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0024005-031_01.pdf\"><span style=\"font-weight: 400;\">\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e\uff08Q\uff06A\uff09\uff5c\u56fd\u7a0e\u5e81<\/span><\/a><\/p>\n<h2>\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u65b9\u6cd5<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u3067\u5fc5\u8981\u306a\u66f8\u985e\u304c\u63c3\u3063\u305f\u3089\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u6dfb\u4ed8\u66f8\u985e\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u7533\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u65b9\u6cd5\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e4\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306e\u63d0\u51fa\u65b9\u6cd5<\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>e-Tax\u3084\u30b9\u30de\u30db\u30a2\u30d7\u30ea\u306b\u3088\u308b\u96fb\u5b50\u7533\u544a<\/li>\n<li>\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3078\u6301\u3061\u8fbc\u3080<\/li>\n<li>\u7a0e\u52d9\u7f72\u306e\u6642\u9593\u5916\u53ce\u96c6\u7bb1\u3078\u6295\u51fd\u3059\u308b<\/li>\n<li>\u4fe1\u66f8\u3067\u7a0e\u52d9\u7f72\u306b\u90f5\u9001\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u4e0a\u8a18\u306e4\u3064\u306e\u4e2d\u3067\u3082\u3001\u79fb\u52d5\u3059\u308b\u624b\u9593\u304c\u304b\u304b\u3089\u305a\u5185\u5bb9\u306e\u4fee\u6b63\u304c\u5bb9\u6613\u306ae-Tax\u3067\u306e\u63d0\u51fa\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002e-Tax\u3067\u306e\u96fb\u5b50\u7533\u544a\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">e-Tax\u3067\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u81ea\u5b85\u3067\u78ba\u5b9a\u7533\u544a\u304c\u3067\u304d\u3001\u6642\u9593\u3068\u90f5\u9001\u8cbb\u7528\u3092\u524a\u6e1b\u3067\u304d\u308b<\/li>\n<li>\u6dfb\u4ed8\u66f8\u985e\u306e\u63d0\u51fa\u3092\u7701\u7565\u3067\u304d\u308b\uff08\u4fdd\u7ba1\u306f\u5fc5\u8981\uff09<\/li>\n<li>\u9084\u4ed8\u91d1\u3092\u65e9\u304f\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/li>\n<li>24\u6642\u9593\u9001\u4fe1\u304c\u53ef\u80fd(\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u6642\u9593\u3092\u9664\u304f)<\/li>\n<li>\u671f\u9593\u5185\u3067\u3042\u308c\u3070\u518d\u9001\u4fe1\u3059\u308b\u3060\u3051\u3067\u8a02\u6b63\u7533\u544a\u304c\u3067\u304d\u308b<\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/?provider=ta_basic&amp;provider_info=cv.684.part.article\" target=\"_blank\" rel=\"noopener\"><\/a>\u300c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u300d\u306e\u3088\u3046\u306b\u3001\u30b5\u30fc\u30d3\u30b9\u5185\u3067\u81ea\u52d5\u4f5c\u6210\u3057\u305f\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u3092\u5c02\u7528\u30a2\u30d7\u30ea\u304b\u3089e-Tax\u3067\u76f4\u63a5\u63d0\u51fa\u3067\u304d\u308b\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>e-Tax\u3067\u78ba\u5b9a\u7533\u544a\u3092\u9032\u3081\u308b\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\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\/2002\/\" data-lkc-id=\"56\" 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\">e-Tax\u3067\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3084\u308a\u65b9\u3092\u89e3\u8aac\uff01\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u6dfb\u4ed8\u66f8\u985e\u306f\uff1f<\/div><div class=\"lkc-excerpt\">e-Tax\u3068\u306f\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u3055\u307e\u3056\u307e\u306a\u624b\u7d9a\u304d\u3092\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u96fb\u5b50\u7684\u306b\u884c\u3048\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u3053\u3068\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u6240\u5f97\u7a0e\u3001\u8d08\u4e0e\u7a0e\u3001\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u306a\u3069\u306e\u7533\u544a\u3084\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306e\u3082\u3068\u3067\u7d0d\u7a0e\u3001\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u306a\u3069\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001e-Tax\u3068\u306f\u4f55\u304b\u3068\u3044\u3063\u305f\u57fa\u790e\u7684\u306a\u5185\u5bb9\u304b\u3089\u3001e-Tax\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5177\u4f53\u7684\u306a\u3084\u308a\u65b9\u307e\u3067\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002e-Tax\u3068\u306fe-Tax\uff08\u30a4\u30fc\u30bf\u30c3\u30af\u30b9\uff09\u3068\u306f\u3001\u56fd\u7a0e\u306e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\u306e\u3053\u3068\u3067\u3059\u3002 \u5f93\u6765\u306f\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3084\u90f5\u9001\u304c\u5fc5\u8981\u3060\u3063\u305f\u7533\u544a\u30fb\u7d0d\u7a0e\u624b\u7d9a\u304d\u3092\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306e\u3082\u3068\u3067\u81ea\u5b85\u3084\u30aa\u30d5\u30a3\u30b9\u304b\u3089...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u7d19\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306f\u66f8\u985e\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u7533\u544a\u3067\u306f\u306a\u304f\u3001\u7d19\u3067\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u5fc5\u8981\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u4eba\u306f\u66f8\u985e\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u30012\u679a\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r04\/15.pdf\">\u6dfb\u4ed8\u66f8\u985e\u53f0\u7d19<\/a>\u306b\u5fc5\u8981\u66f8\u985e\u3092\u8cbc\u308a\u4ed8\u3051\u308b\u3053\u3068\u3067\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u6dfb\u4ed8\u66f8\u985e\u53f0\u7d19\u306e1\u679a\u76ee\u306b\u306f\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u30b3\u30d4\u30fc\u3092\u30012\u679a\u76ee\u306b\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u3001\u5404\u7a2e\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u8cbc\u308a\u4ed8\u3051\u307e\u3059\u3002<br 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