{"id":73893,"date":"2025-01-07T11:45:05","date_gmt":"2025-01-07T02:45:05","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=73893"},"modified":"2025-03-05T13:01:45","modified_gmt":"2025-03-05T04:01:45","slug":"%e5%80%8b%e4%ba%ba%e4%ba%8b%e6%a5%ad%e4%b8%bb%e3%81%8c%e3%82%a2%e3%83%ab%e3%83%90%e3%82%a4%e3%83%88%e3%81%99%e3%82%8b%e9%9a%9b%e3%81%ae%e7%a8%8e%e9%87%91%e3%82%84%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/73893\/","title":{"rendered":"\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3059\u308b\u969b\u306e\u7a0e\u91d1\u3084\u78ba\u5b9a\u7533\u544a\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u96c7\u3046\u6642\u306e\u7d4c\u8cbb\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac"},"content":{"rendered":"<p><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>\u304c\u7d66\u4e0e\u3092\u5f97\u305f\u5834\u5408\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u66f8\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u3068\u306f\u5225\u306b\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" 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href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48141\/\" data-internallinksmanager029f6b8e52c=\"577\" title=\"\u8b72\u6e21\u6240\u5f97\">\u8b72\u6e21\u6240\u5f97<\/a>\u3084\u96d1\u6240\u5f97\u3092\u9664\u3044\u3066\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53025\/\" data-internallinksmanager029f6b8e52c=\"357\" title=\"\u7dcf\u5408\u8ab2\u7a0e\">\u7dcf\u5408\u8ab2\u7a0e<\/a>\u300d\u3068\u3057\u3066\u3001\u3055\u307e\u3056\u307e\u306a\u6240\u5f97\u3092\u5408\u7b97\u3057\u3066\u6240\u5f97\u3092\u6c42\u3081\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u6240\u5f97\u7a0e\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u304c\u591a\u304f\u306a\u308b\u307b\u3069\u7a0e\u7387\u3082\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u4e00\u5b9a\u306e\u6240\u5f97\u3092\u8d85\u3048\u308b\u3068\u3001\u4e00\u5b9a\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u305f\u308a\u3001\u7a0e\u7387\u304c\u5927\u304d\u304f\u306a\u3063\u305f\u308a\u3057\u3066\u652f\u6255\u3046\u7a0e\u91d1\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/2252\/\" data-internallinksmanager029f6b8e52c=\"75\" title=\"\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a<\/a>\u6599\u7b49\u3082\u9023\u52d5\u3057\u3066\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u672c\u696d\u3068\u306e\u30d0\u30e9\u30f3\u30b9<br \/>\n\u500b\u4eba\u4e8b\u696d\u4e3b\u3092\u7d9a\u3051\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u672c\u696d\u3068\u30a2\u30eb\u30d0\u30a4\u30c8\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u8003\u3048\u308b\u3079\u304d\u3067\u3057\u3087\u3046\u3002\u65b0\u305f\u306a\u4e8b\u696d\u306b\u76f4\u7d50\u3059\u308b\u30a2\u30eb\u30d0\u30a4\u30c8\u7b49\u3067\u3042\u308c\u3070\u3001\u4e00\u6642\u7684\u306b\u96c6\u4e2d\u3059\u308b\u3053\u3068\u3082\u3084\u3080\u3092\u5f97\u307e\u305b\u3093\u304c\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3092\u7d9a\u3051\u308b\u52aa\u529b\u3092\u3057\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u3042\u307e\u308a\u52b9\u679c\u7684\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u672c\u696d\u304c\u4e0d\u52d5\u7523\u53ce\u5165\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6b63\u793e\u54e1\u306a\u3069\u3082\u8996\u91ce\u306b\u5165\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3059\u308b\u3068\u7a0e\u91d1\u30fb\u793e\u4f1a\u4fdd\u967a\u306f\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u591a\u304f\u306f\u3001\u4e8b\u696d\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u96d1\u6240\u5f97\u7b49\u3068\u3057\u3066\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u4e0a\u306b\u3055\u3089\u306b\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7a0e\u91d1\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u306f\u3069\u306e\u3088\u3046\u306b\u8003\u3048\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<h3>\u6708\u53ce88,000\u5186\u672a\u6e80\u3067\u306f\u6240\u5f97\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u3092\u5f97\u305f\u5834\u5408\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2640\/\" data-internallinksmanager029f6b8e52c=\"523\" title=\"\u4ea4\u901a\u8cbb\">\u4ea4\u901a\u8cbb<\/a>\u3092\u9664\u3044\u3066\u793e\u4f1a\u4fdd\u967a\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u304c\u6708\u984d88,000\u5186\u672a\u6e80\u306e\u5834\u5408\u306b\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u306f\u3055\u308c\u307e\u305b\u3093\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u300c88,000\u5186\u300d\u3068\u3044\u3046\u91d1\u984d\u306b\u306f\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u308a\u3001\u63d0\u51fa\u3057\u3066\u3044\u3066\u3082\u300c\u5f93\u305f\u308b\u7d66\u4e0e\u300d\uff082\u4ef6\u76ee\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u7b49\uff09\u3068\u3057\u3066\u3044\u305f\u308a\u3059\u308b\u4eba\u306f\u3001\uff08\u4e0b\u8a18\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306b\u304a\u3044\u3066\u306f\u4e59\u6b04\u306e\u9069\u7528\u3068\u306a\u308a\uff093.063\uff05\u306e\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\u6276\u990a\u89aa\u65cf\u306e\u6570\u7b49\u306b\u3088\u3063\u3066\u6e90\u6cc9\u5fb4\u53ce\u984d\u306f\u5909\u308f\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u6708\u984d89,000\u5186\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u6276\u990a\u89aa\u65cf\u7b49\u304c1\u540d\u4ee5\u4e0a\u3044\u308c\u3070\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2024\/02.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2024\/data\/01-07.pdf\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u4ee4\u548c7\u5e74\u5206\uff09 \uff08\u4e00\uff09<\/a>\u300d<\/p>\n<h3>\u6761\u4ef6\u6b21\u7b2c\u3067\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3067\u304d\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u3067\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"525\" title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a>\u306a\u3069\u306e\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u4ee4\u548c6\u5e7410\u6708\u304b\u3089\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u306e\u77ed\u6642\u9593\u52b4\u50cd\u8005\u3082\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u304d\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u9069\u7528\u304c\u7fa9\u52d9\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u8981\u4ef6\u3068\u3057\u3066\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u3010\u96c7\u7528\u4e3b\u5074\u306e\u8981\u4ef6\u3011<br \/>\n\u5f93\u696d\u54e1\u657051\u4eba\u4ee5\u4e0a<\/li>\n<li>\u3010\u88ab\u96c7\u7528\u8005\u306e\u8981\u4ef6\u3011<br \/>\n\u9031\u306e\u52e4\u52d9\u6642\u9593\u304c20\u6642\u9593\u4ee5\u4e0a<br \/>\n\u7d66\u4e0e\u304c\u6708\u984d88,000\u5186\u4ee5\u4e0a<br \/>\n2\u30ab\u6708\u3092\u8d85\u3048\u3066\u50cd\u304d\u3001\u5b66\u751f\u3067\u306f\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<\/p>\n<p><a href=\"https:\/\/www.mhlw.go.jp\/tekiyoukakudai\/koujirei\/jugyouin\/\" target=\"_blank\" rel=\"noopener\">\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u6761\u4ef6\u3084\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<p><a href=\"https:\/\/www.mhlw.go.jp\/tekiyoukakudai\/dai1hihokensha\/\" target=\"_blank\" rel=\"noopener\">\u793e\u4f1a\u4fdd\u967a\u9069\u7528\u62e1\u5927 \u7279\u8a2d\u30b5\u30a4\u30c8\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u305f\u3068\u304d\u306e\u78ba\u5b9a\u7533\u544a<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u305f\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u3067\u3042\u308c\u3070\u30a2\u30eb\u30d0\u30a4\u30c8\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\u3057\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u300c\u51fa\u6765\u9ad8\u5236\u300d\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u306b\u3064\u3044\u3066\u306f\u4e8b\u696d\u6240\u5f97\u3084\u96d1\u6240\u5f97\u3068\u306a\u308b\u305f\u3081\u3001\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u5951\u7d04\u306e\u5185\u5bb9\u306b\u3088\u308a\u6240\u5f97\u533a\u5206\u304c\u5909\u308f\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a2\u30eb\u30d0\u30a4\u30c8\u306b\u3088\u3063\u3066\u306f\u3001\u52b4\u50cd\u6642\u9593\u3067\u306f\u306a\u304f\u3001\u4e00\u5b9a\u306e\u4fdd\u8a3c\u984d\u306b\u52a0\u3048\u3066\u4f5c\u696d\u306e\u6210\u679c\u3084\u91cf\u306b\u5fdc\u3058\u3066\u5831\u916c\u3092\u5f97\u308b\u5f62\u614b\u3082\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3089\u306e\u6240\u5f97\u533a\u5206\u306f\u3001\u5951\u7d04\u5185\u5bb9\u306b\u3088\u3063\u3066\u7d66\u4e0e\u6240\u5f97\u3067\u306f\u306a\u304f\u4e8b\u696d\u6240\u5f97\u3084\u96d1\u6240\u5f97\u306b\u5206\u985e\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u4e8b\u696d\u4e3b\u3068\u3069\u306e\u3088\u3046\u306a\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u898b\u5b9a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u8077\u7a2e\u306a\u3069\u3067\u3088\u304f\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u30a2\u30af\u30bb\u30b5\u30ea\u30fc\u3084\u96d1\u8ca8\u306e\u7d44\u307f\u7acb\u3066\u3001\u30b7\u30fc\u30eb\u8cbc\u308a\u7b49\u306e\u8efd\u4f5c\u696d<\/li>\n<li>\u500b\u4eba\u914d\u9001\u3001\u30c7\u30ea\u30d0\u30ea\u30fc<\/li>\n<li>\u6b69\u5408\u5236\u306e\u55b6\u696d<\/li>\n<li>\u8fb2\u696d\u3084\u6f01\u696d\u306e\u9078\u5225\u4f5c\u696d\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u3084\u8acb\u8ca0\u5951\u7d04\u306a\u3069\u306e\u5834\u5408\u306b\u306f\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3059\u308b\u4eba\u306e\u53ce\u5165\u306f\u4e8b\u696d\u6240\u5f97\u3084\u96d1\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u51fa\u6765\u9ad8\u5236\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3082\u96c7\u7528\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u51fa\u6765\u9ad8\u5236\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u306f\u81ea\u3089\u5f97\u305f\u53ce\u5165\u3092\u8a08\u7b97\u3057\u3066\u3001\u4e8b\u696d\u6240\u5f97\u3084\u96d1\u6240\u5f97\u3068\u3057\u3066\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\/shotoku\/1500.htm\" target=\"_blank\" rel=\"noopener\">No.1500\u2003\u96d1\u6240\u5f97\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1300.htm\" target=\"_blank\" rel=\"noopener\">No.1300\u2003\u6240\u5f97\u306e\u533a\u5206\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u7d66\u4e0e\u6240\u5f97\u3092\u5f97\u305f\u3068\u304d\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u3067\u5e74\u672b\u304b\u5e74\u660e\u3051\u306b\u300c\u7d66\u4e0e\u6240\u5f97\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>\u300d\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c\u3092\u7c21\u5358\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u2460\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u3082\u3089\u3046<\/h3>\n<p>\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u3082\u3089\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u524d\u306b\u6b21\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3082\u78ba\u304b\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u5168\u90e8\u63d0\u51fa\u3057\u3066\u3044\u308b\u3068\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5c11\u3057\u30e9\u30af\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u7b49\u7533\u544a\u66f8\u517c\u5e74\u672b\u8abf\u6574\u306b\u4fc2\u308b\u5b9a\u984d\u6e1b\u7a0e\u306e\u305f\u3081\u306e\u7533\u544a\u66f8\u517c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u3055\u3089\u306b2\u5e74\u76ee\u4ee5\u964d\u306e<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>\u7533\u544a\u66f8\u304c\u3042\u308c\u3070\u6dfb\u4ed8\u8cc7\u6599\u3068\u3068\u3082\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" target=\"_blank\" rel=\"noopener\">\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><\/p>\n<h3>\u2461\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u4e8b\u696d\u6240\u5f97\u3068\u7d66\u4e0e\u6240\u5f97\u3092\u5206\u3051\u3066\u8a18\u5165\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u305d\u308c\u305e\u308c\u306e\u6240\u5f97\u3092\u5206\u3051\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span>\u306a\u304a\u3001\u4e0b\u8a18\u3067\u8a00\u3046\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u300d\u3068\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u4e8b\u696d\u6240\u5f97\u3011<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u300c\u53ce\u5165\u91d1\u984d\u7b49\u300d\u306e\u4e8b\u696d\uff08\u32d0\u307e\u305f\u306f\u32d1\u306e\u6b04\uff09\u306b\u3001\u4e8b\u696d\u53ce\u5165\uff08\u58f2\u4e0a\u9ad8\uff09\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u300c\u6240\u5f97\u91d1\u984d\u7b49\u300d\u306e\u4e8b\u696d\uff08\u2460\u307e\u305f\u306f\u2461\u306e\u6b04\uff09\u306b\u3001\u6240\u5f97\u91d1\u984d\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u306e\u5834\u5408\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"15\" title=\"\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/a>\u5f8c\u306e\u91d1\u984d\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u7d66\u4e0e\u6240\u5f97\u3011<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u300c\u53ce\u5165\u91d1\u984d\u7b49\u300d\u306e\u7d66\u4e0e\uff08\u32d4\u306e\u6b04\uff09\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u300c\u652f\u6255\u91d1\u984d\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u300c\u6240\u5f97\u91d1\u984d\u7b49\u300d\u306e\u7d66\u4e0e\uff08\u2465\u306e\u6b04\uff09\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u300c<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>\u5f8c\u306e\u91d1\u984d\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/cb7c06a973c2b892f74ee8a39685363a.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-78490 size-full\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/cb7c06a973c2b892f74ee8a39685363a.png\" alt=\"\u2461\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u4e8b\u696d\u6240\u5f97\u3068\u7d66\u4e0e\u6240\u5f97\u3092\u5206\u3051\u3066\u8a18\u5165\u3059\u308b\" width=\"526\" height=\"276\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/cb7c06a973c2b892f74ee8a39685363a.png 526w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/cb7c06a973c2b892f74ee8a39685363a-300x157.png 300w\" sizes=\"auto, (max-width: 526px) 100vw, 526px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100051.htm\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u540c\u5408\u8a08\u8868\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/pdf\/0024008-045_01.pdf\" target=\"_blank\" rel=\"noopener\">\u3010\u624b\u66f8\u304d\u7528\u3011\u4ee4\u548c\u3000\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7528\uff08\u4ee4\u548c6\u5e74\u5206\u7528\uff09<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<h3>\u2462\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b21\u306b\u7d66\u4e0e\u6240\u5f97\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u300c\u7a0e\u91d1\u306e\u8a08\u7b97\u300d\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/b><\/span>\u306a\u304a\u3001\u4e8b\u696d\u53ce\u5165\u306b\u304a\u3044\u3066\u3082\u6e90\u6cc9\u5fb4\u53ce\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u5408\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/e420131927eca331cad347cc6ab45942.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-78491\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/e420131927eca331cad347cc6ab45942.png\" alt=\"\u2462\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u8a18\u5165\u3059\u308b\" width=\"527\" height=\"286\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/e420131927eca331cad347cc6ab45942.png 527w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/e420131927eca331cad347cc6ab45942-300x163.png 300w\" sizes=\"auto, (max-width: 527px) 100vw, 527px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100051.htm\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u540c\u5408\u8a08\u8868\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/pdf\/0024008-045_01.pdf\" target=\"_blank\" rel=\"noopener\">\u3010\u624b\u66f8\u304d\u7528\u3011\u4ee4\u548c\u3000\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7528\uff08\u4ee4\u548c6\u5e74\u5206\u7528\uff09<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c6\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u5b9a\u984d\u6e1b\u7a0e\u304c\u3042\u308a\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u6458\u8981\u6b04\u306b\u306f\u3001\u5b9a\u984d\u6e1b\u7a0e\u306e\u60c5\u5831\u304c\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6e90\u6cc9\u5fb4\u53ce\u6642\u6240\u5f97\u7a0e\u6e1b\u7a0e\u63a7\u9664\u6e08\u984d\uff08\u5b9f\u969b\u306b\u63a7\u9664\u3057\u305f\u5e74\u8abf\u6e1b\u7a0e\u984d\uff09<\/li>\n<li>\u63a7\u9664\u5916\u984d\uff08\u5e74\u8abf\u6e1b\u7a0e\u984d\u306e\u3046\u3061\u3001\u5e74\u8abf\u6240\u5f97\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u91d1\u984d\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u6458\u8981\u6b04\u306b\u4f55\u3082\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u306b\u304a\u3044\u3066\u5b9a\u984d\u6e1b\u7a0e\u306e\u5bfe\u8c61\u5916\u3067\u3042\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/teigakugenzei\/index.htm\" target=\"_blank\" rel=\"noopener\">\u5b9a\u984d\u6e1b\u7a0e \u7279\u8a2d\u30b5\u30a4\u30c8\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/teigakugenzei\/pamphlet.htm\" target=\"_blank\" rel=\"noopener\">\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u30fbQ&amp;A\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c6\u5e74\u5206\u6240\u5f97\u7a0e\u306e\u5b9a\u984d\u6e1b\u7a0e\uff31\uff06\uff21<\/a>\u300d<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u305f\u3068\u304d\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u3053\u3067\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066\u3082\u3046\u5c11\u3057\u6398\u308a\u4e0b\u3052\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/b><\/span>\u5148\u8ff0\u3057\u305f\u90e8\u5206\u3068\u91cd\u8907\u3059\u308b\u90e8\u5206\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u5c11\u3057\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c0\u5186\u3067\u3082\u767a\u884c\u3055\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u7d66\u4e0e\u6708\u984d\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u304c88,000\u5186\u672a\u6e80\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u306a\u3044\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u305b\u3093\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\u306b\u3064\u3044\u3066\u306f\u4e00\u5b9a\u984d\u307e\u3067\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u3068\u306a\u308b\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u306688,000\u5186\u306e\u57fa\u6e96\u984d\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u975e\u8ab2\u7a0e\u984d\u4ee5\u4e0a\u3068\u306a\u308b\u3068\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u4e8b\u696d\u4e3b\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6276\u990a\u5bb6\u65cf\u306e\u4eba\u6570\u306b\u5fdc\u3058\u3066\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7d66\u4e0e\u3092\u53d7\u3051\u308b\u4eba\u3084\u6276\u990a\u5bb6\u65cf\u304c\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u7b49\u306b\u304a\u3044\u3066\u3082\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u4e8b\u696d\u8005\u306b\u300c\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7d66\u4e0e\u306b\u95a2\u4fc2\u306a\u304f\u3001\u6e90\u6cc9\u5fb4\u53ce\uff083.063\uff05\u76f8\u5f53\u984d\uff09\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u306f\u3001\u81ea\u5206\u306e1\u5e74\u9593\u306e\u53ce\u5165\u3084\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u984d\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u5185\u5bb9\u306f\u3001\u4e00\u5b9a\u984d\u4ee5\u4e0a\u306b\u3064\u3044\u3066\u306f\u7a0e\u52d9\u7f72\u306b\u901a\u77e5\u3055\u308c\u3001\u3059\u3079\u3066\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u3064\u3044\u3066\u306f\u4f4f\u6c11\u7a0e\u306e\u305f\u3081\u306b\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3208\/\" data-internallinksmanager029f6b8e52c=\"518\" title=\"\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\">\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8<\/a>\u300d\u3068\u540d\u79f0\u3092\u5909\u3048\u3066\u5e02\u533a\u753a\u6751\u306b\u9023\u643a\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7a0e\u984d\u306e\u6709\u7121\u306b\u4fc2\u308f\u3089\u305a\u7d66\u4e0e\u3068\u3057\u3066\u652f\u6255\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u767a\u884c\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2582.htm\" target=\"_blank\" rel=\"noopener\">No.2582 \u96fb\u8eca\u30fb\u30d0\u30b9\u901a\u52e4\u8005\u306e\u901a\u52e4\u624b\u5f53\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" target=\"_blank\" rel=\"noopener\">A2-1 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u78ba\u5b9a\u7533\u544a\u306b\u6dfb\u4ed8\u4e0d\u8981\u3067\u4fdd\u5b58\u7fa9\u52d9\u306f\u306a\u3044<\/h3>\n<p>\u672c\u696d\u304c\u3042\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u4e8b\u696d\u6240\u5f97\u7b49\u3068\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u3092\u5831\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059<span style=\"background-color: #ffff99;\"><b>\u3002\u4e8b\u696d\u6240\u5f97\u7b49\u306b\u304a\u3044\u3066\u306f\u3001\u53ce\u652f\u5185\u8a33\u66f8\u3084\u9752\u8272\u7533\u544a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" data-internallinksmanager029f6b8e52c=\"484\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\u306a\u3069\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u304c\u3001\u7d66\u4e0e\u6240\u5f97\u306b\u304a\u3044\u3066\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u6dfb\u4ed8\u306f\u4e0d\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u904e\u53bb\u306b\u304a\u3044\u3066\u306f\u78ba\u5b9a\u7533\u544a\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3068\u3055\u308c\u307e\u3057\u305f\u304c\u30012019\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u304a\u3044\u3066\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u6dfb\u4ed8\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u767a\u884c\u5143\u306b\u518d\u767a\u884c\u3092\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span>\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u3001\u7d19\u3084\u30e1\u30fc\u30eb\u7b49\u3067\u518d\u767a\u884c\u3057\u3066\u3082\u3089\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u7d19\u3067\u306f\u306a\u304f\u3001\u96fb\u5b50\u767a\u884c\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u5834\u5408\u306b\u306f\u81ea\u5206\u3067\u518d\u767a\u884c\u3067\u304d\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u304b\u3089\u3082\u3089\u3048\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u65b9\u6cd5<\/h3>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u306b\u3088\u3063\u3066\u4ea4\u4ed8\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u767a\u884c\u5143\u304c\u4f1a\u793e\u3067\u3082\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3082\u3001\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u306f\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u3044\u308b\u8005\u306e\u7fa9\u52d9\u3067\u3059\u3002\u767a\u884c\u306e\u7fa9\u52d9\u3092\u679c\u305f\u3055\u306a\u304b\u3063\u305f\u4e8b\u696d\u8005\u306b\u306f\u3001\u7f70\u5247\u304c\u79d1\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u767a\u884c\u3055\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u5c0e\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340AC0000000033\/#Mp-Pa_5-Ch_1\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u6cd5\uff08\u7b2c226\u6761\u3054\u53c2\u7167\uff09| e-Gov<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100017.htm\" target=\"_blank\" rel=\"noopener\">F5-4 \u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u96c7\u3044\u305f\u3044\u3068\u304d\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u306b\u7d9a\u304d\u3001\u4eca\u5ea6\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u5f93\u696d\u54e1\u3092\u96c7\u3044\u5165\u308c\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u89e6\u308c\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/b><\/span>\u4eca\u307e\u3067\u5f93\u696d\u54e1\u3092\u96c7\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u3001\u96c7\u7528\u3092\u59cb\u3081\u305f\u3068\u304d\u306b\u306f\u7a0e\u52d9\u7f72\u306b\u5c4a\u3051\u51fa\u3092\u51fa\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u96c7\u3046\u3068\u304d\u306e\u624b\u7d9a\u304d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5f93\u696d\u54e1\u3092\u521d\u3081\u3066\u96c7\u3044\u5165\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u5c4a\u3051\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u96c7\u3044\u5165\u308c\u305f\u65e5\u304b\u30891\u30ab\u6708\u4ee5\u5185\u306b\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/008-1.pdf\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/a> \u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u5f93\u696d\u54e1\u306e\u4e2d\u306b\u5bb6\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/13_14.pdf\" target=\"_blank\" rel=\"noopener\">\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/a>\u300d\uff08\u9752\u8272\u7533\u544a\u306e\u307f\uff09\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u539f\u5247\u3068\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u7a0e\u91d1\u306f\u7fcc\u670810\u65e5\u304c\u7d0d\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u7d66\u4e0e\u306e\u652f\u7d66\u5bfe\u8c61\u8005\u304c\u5e38\u664210\u4eba\u672a\u6e80\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u7279\u4f8b\uff08\u5e74\u306b2\u56de\u307e\u3068\u3081\u3066\u7d0d\u4ed8\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u7279\u4f8b\u306e\u9069\u7528\u3092\u5e0c\u671b\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/201601h268.pdf\" target=\"_blank\" rel=\"noopener\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb<\/a>\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_14.htm\" target=\"_blank\" rel=\"noopener\">A2-8 \u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u3055\u3089\u306b\u3001\u5e74\u672b\u8abf\u6574\u7b49\u306b\u304a\u3044\u3066\u306f\u5404\u7a2e\u7533\u544a\u66f8\u306e\u4ea4\u4ed8\u3001\u56de\u53ce\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/204\/\" data-internallinksmanager029f6b8e52c=\"400\" title=\"\u6cd5\u5b9a\u8abf\u66f8\">\u6cd5\u5b9a\u8abf\u66f8<\/a>\u306e\u63d0\u51fa\u7b49\u306e\u4f5c\u696d\u304c\u767a\u751f\u3057\u307e\u3059\u3002\uff08\u5f93\u696d\u54e1\u306e<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>\u306e\u7ba1\u7406\u4e8b\u52d9\u3082\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\uff09<\/p>\n<p>\u6240\u5f97\u7a0e\u306b\u4fc2\u308b\u624b\u7d9a\u304d\u4ee5\u5916\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u52b4\u50cd\u4fdd\u967a\uff08\u52b4\u707d\u4fdd\u967a\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\uff09\u3078\u306e\u52a0\u5165\u3001\u4fdd\u967a\u6599\u7d0d\u4ed8<\/li>\n<li>\u52b4\u50cd\u6642\u9593\u7ba1\u7406\uff08\u52e4\u52d9\u6642\u9593\u306e\u8a18\u9332\u3001\u7ba1\u7406\uff09<\/li>\n<li>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5f93\u696d\u54e1\u306e\u793e\u4f1a\u4fdd\u967a\u4e8b\u52d9<\/li>\n<li>\u5b89\u5168\u885b\u751f\u7ba1\u7406\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u96c7\u3063\u305f\u5834\u5408\u306e\u7d4c\u8cbb\u51e6\u7406<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u53ce\u5165\u3084\u6240\u5f97\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3059<span style=\"background-color: #ffff99;\"><b>\u3002\u4e00\u65b9\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u652f\u6255\u3063\u305f\u7d66\u4e0e\u7b49\u3092\u4e8b\u696d\u53ce\u5165\u306b\u5bfe\u3059\u308b\u300c\u5fc5\u8981\u7d4c\u8cbb\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/b><\/span>\u5951\u7d04\u7b49\u306b\u3088\u308b\u4ed5\u8a33\u306e\u9055\u3044\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\uff08\u4ed5\u8a33\u306f\u7a0e\u8fbc\u307f\u7d4c\u7406\u3068\u3057\u307e\u3059\u3002\uff09<\/p>\n<h3>\u696d\u52d9\u59d4\u8a17\u304b\u96c7\u7528\u5951\u7d04\u304b\u3067\u51e6\u7406\u304c\u7570\u306a\u308b<\/h3>\n<p>\u3010\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u306e\u5834\u5408\u3011<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u5f93\u696d\u54e1\u304c\u96c7\u7528\u5951\u7d04\u3067\u306f\u306a\u304f\u3001\u8acb\u8ca0\u5951\u7d04\u3084\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u7b49\u306e\u3068\u304d\u306f\u7269\u4ef6\u8cbb\u306e\u4e00\u74b0\u3068\u3057\u3066\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/284\/\" data-internallinksmanager029f6b8e52c=\"168\" title=\"\u696d\u52d9\u59d4\u8a17\u8cbb\">\u696d\u52d9\u59d4\u8a17\u8cbb<\/a>\u300d\u3084\u300c\u5916\u6ce8\u8cbb\u300d\u306a\u3069\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: center;\" colspan=\"3\">\u501f\u65b9<\/th>\n<th style=\"text-align: center;\" colspan=\"3\">\u8cb8\u65b9<\/th>\n<th style=\"text-align: center;\">\u6458\u8981<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u696d\u52d9\u59d4\u8a17\u8cbb\u7b49<\/td>\n<td style=\"text-align: left;\" colspan=\"2\">xxx,xxx\u5186<\/td>\n<td style=\"text-align: left;\" colspan=\"2\">\u73fe\u9810\u91d1<\/td>\n<td style=\"text-align: left;\">xxx,xxx\u5186<\/td>\n<td style=\"text-align: left;\">\u3007\u3007\u4f5c\u696d\u8cbb\u25cf\u6708\u5206\u652f\u6255<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\uff08\u76e3\u4fee\u8005\u514d\u8cac\uff09\u3053\u3053\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3068\u3044\u3046\u3088\u308a\u3001\u4ed5\u8a33\u306e\u5168\u4f53\u50cf\u306e\u307f\u3092\u30b7\u30f3\u30d7\u30eb\u306b\u63d0\u793a\u3059\u308b\u305f\u3081\u3001\u5177\u4f53\u7684\u306a\u91d1\u984d\u306f\u907f\u3051\u3066\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u696d\u52d9\u3067\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: center;\" colspan=\"3\">\u501f\u65b9<\/th>\n<th style=\"text-align: center;\" colspan=\"3\">\u8cb8\u65b9<\/th>\n<th style=\"text-align: center;\">\u6458\u8981<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\" rowspan=\"2\">\u696d\u52d9\u59d4\u8a17\u6599\u7b49<\/td>\n<td style=\"text-align: left;\" colspan=\"2\" rowspan=\"2\">xxx,xxx\u5186<\/td>\n<td style=\"text-align: left;\">\u73fe\u9810\u91d1<\/td>\n<td style=\"text-align: left;\" colspan=\"2\">yyy,yyy\u5186<\/td>\n<td style=\"text-align: left;\">\u3007\u3007\u4f5c\u696d\u8cbb\u25cf\u6708\u5206\u652f\u6255<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6e90\u6cc9\u7a0e\u9810\u308a\u91d1<\/td>\n<td style=\"text-align: left;\" colspan=\"2\">z,zzz\u5186<\/td>\n<td style=\"text-align: left;\">\u3007\u3007\u4f5c\u696d\u8cbb\u306b\u4fc2\u308b\u6e90\u6cc9\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\uff08\u76e3\u4fee\u8005\u514d\u8cac\uff09\u3053\u3053\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3068\u3044\u3046\u3088\u308a\u3001\u4ed5\u8a33\u306e\u5168\u4f53\u50cf\u306e\u307f\u3092\u30b7\u30f3\u30d7\u30eb\u306b\u63d0\u793a\u3059\u308b\u305f\u3081\u3001\u5177\u4f53\u7684\u306a\u91d1\u984d\u306f\u907f\u3051\u3066\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599\u7b49\u3067\u3042\u3063\u305f\u5834\u5408\u306e\u6e90\u6cc9\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001100\u4e07\u5186\u4ee5\u4e0b\u3067\u306f10.21\uff05\u306e\u6e90\u6cc9\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u6e90\u6cc9\u7a0e\u306e\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u5831\u916c\u7b49\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2795.htm\" target=\"_blank\" rel=\"noopener\">No.2795\u2003\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599\u7b49\u3092\u652f\u6255\u3063\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2792.htm\" target=\"_blank\" rel=\"noopener\">No.2792\u2003\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u5831\u916c\u30fb\u6599\u91d1\u7b49\u3068\u306f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u3010\u96c7\u7528\u5951\u7d04\u306e\u5834\u5408\u3011<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u5f93\u696d\u54e1\u304c\u96c7\u7528\u5951\u7d04\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4eba\u4ef6\u8cbb\u3068\u3057\u3066\u300c\u7d66\u4e0e\u300d\u3084\u300c\u901a\u52e4\u624b\u5f53\u300d\u306a\u3069\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/707c358d6cfd901a68ea53a2df40a14e-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-78505\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/707c358d6cfd901a68ea53a2df40a14e-1.png\" alt=\"\u3010\u96c7\u7528\u5951\u7d04\u306e\u5834\u5408\u3011\" width=\"1200\" height=\"409\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/707c358d6cfd901a68ea53a2df40a14e-1.png 616w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/707c358d6cfd901a68ea53a2df40a14e-1-300x102.png 300w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<p>\u203b\uff08\u76e3\u4fee\u8005\u514d\u8cac\uff09\u3053\u3053\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3068\u3044\u3046\u3088\u308a\u3001\u4ed5\u8a33\u306e\u5168\u4f53\u50cf\u306e\u307f\u3092\u30b7\u30f3\u30d7\u30eb\u306b\u63d0\u793a\u3059\u308b\u305f\u3081\u3001\u5177\u4f53\u7684\u306a\u91d1\u984d\u306f\u907f\u3051\u3066\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u306e\u4f8b\u3067\u306f\u793e\u4f1a\u4fdd\u967a\u3092\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u304c\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u3084\u5e74\u91d1\u4fdd\u967a\u6599\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1932\/\" data-internallinksmanager029f6b8e52c=\"513\" title=\"\u4ecb\u8b77\u4fdd\u967a\u6599\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/a>\u306a\u3069\u3092\u5206\u3051\u3066\u4ed5\u8a33\u3092\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u96c7\u7528\u4fdd\u967a\u306f\u7acb\u66ff\u91d1\u3068\u3059\u308b\u307b\u304b\u3001\u8cb8\u65b9\u306b\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45713\/\" data-internallinksmanager029f6b8e52c=\"226\" title=\"\u6cd5\u5b9a\u798f\u5229\u8cbb\">\u6cd5\u5b9a\u798f\u5229\u8cbb<\/a>\u300d\u3068\u3059\u308b\u4ed5\u8a33\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u306a\u3069\u306f\u5f93\u696d\u54e1\u3068\u4f1a\u793e\u304c\u6298\u534a\u3057\u3066\u652f\u6255\u3044\u307e\u3059\u3002\u4e0a\u8a18\u306e\u4ed5\u8a33\u306f\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\u306e\u305f\u3081\u3001\u4f1a\u793e\u8ca0\u62c5\u5206\u306f\u5225\u306b\u4ed5\u8a33\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u30b9\u30dd\u30c3\u30c8\u30ef\u30fc\u30ab\u30fc\u3084\u77ed\u671f\u96c7\u7528\u306e\u5834\u5408<\/h3>\n<p>\u30b9\u30dd\u30c3\u30c8\u30ef\u30fc\u30ab\u30fc\u3068\u306f\u3001\u5fc5\u8981\u306a\u3068\u304d\u306e\u307f\u30b9\u30dd\u30c3\u30c8\u7684\uff08\u81e8\u6642\u7684\u3001\u5358\u767a\u7684\uff09\u306b\u4ed5\u4e8b\u3092\u3059\u308b\u52b4\u50cd\u8005\u3092\u6307\u3057\u307e\u3059\u3002\u96c7\u7528\u95a2\u4fc2\u304c\u306a\u3044\u3053\u3068\u306e\u307b\u3046\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b9\u30dd\u30c3\u30c8\u30ef\u30fc\u30ab\u30fc\u3084\u77ed\u671f\u96c7\u7528\u306e\u5834\u5408\u306b\u3082\u3001\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u3084\u96c7\u7528\u5951\u7d04\u3068\u57fa\u672c\u7684\u306b\u306f\u540c\u69d8\u306b\u4ed5\u8a33\u3092\u3057\u307e\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u4ed6\u306e\u5f93\u696d\u54e1\u3068\u5206\u3051\u3066\u4ed5\u8a33\u3092\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u7d66\u4e0e\u306e\u4ee3\u308f\u308a\u306b\u300c\u96d1\u7d66\u300d\u306a\u3069\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30b9\u30dd\u30c3\u30c8\u30ef\u30fc\u30ab\u30fc\u306e\u5834\u5408\u306f\u305f\u3068\u3048\u81e8\u6642\u7684\u3067\u3042\u3063\u3066\u3082\u3001\u696d\u52d9\u59d4\u8a17\u306a\u306e\u304b\u96c7\u7528\u306a\u306e\u304b\u304c\u660e\u78ba\u306b\u308f\u304b\u308b\u3088\u3046\u306b\u5951\u7d04\u3057\u3066\u304a\u304f\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u96c7\u3063\u305f\u5834\u5408\u306e\u5e74\u672b\u8abf\u6574\u3068\u6e90\u6cc9\u5fb4\u53ce\u7968\u767a\u884c\u306e\u6d41\u308c<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u96c7\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u5e74\u306e12\u6708\u304b\u3089\u7fcc\u5e74\u306e1\u6708\u304b\u3051\u3066\u300c\u5e74\u672b\u8abf\u6574\u300d\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span>\u5e74\u672b\u8abf\u6574\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u767a\u884c\u7b49\u306e\u6cd5\u5b9a\u8abf\u66f8\u4f5c\u6210\u306b\u3064\u3044\u3066\u3001\u6982\u8981\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u66f8\u985e\u306e\u914d\u4ed8\u3068\u56de\u53ce<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u307e\u305a\u300111\u6708\u4e2d\u4e0b\u65ec\u304b\u308912\u6708\u4e0a\u65ec\u306b\u304b\u3051\u3066\u3001\u5f93\u696d\u54e1\u306b\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u7533\u544a\u66f8\u3092\u914d\u4ed8\u3057\u3001\u56de\u53ce\u3057\u307e\u3059\u3002<\/b><\/span>\u5148\u8ff0\u306e\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u7d66\u4e0e\u6240\u5f97\u3092\u5f97\u305f\u3068\u304d\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c\u300d\u3067\u8a18\u8f09\u3057\u305f\u3082\u306e\u3068\u540c\u3058\u3067\u3059\u304c\u3001\u6b21\u306e\u7533\u544a\u66f8\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u306a\u304a\u3001\u7533\u544a\u66f8\u540d\u79f0\u306f\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\uff09<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u5e74\u672b\u8abf\u6574\u306b\u4fc2\u308b\u5b9a\u984d\u6e1b\u7a0e\u306e\u305f\u3081\u306e\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/li>\n<li>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u3068\u5408\u308f\u305b\u3066\u3001\u4f8b\u3048\u3070<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\u7b49\u306e\u6dfb\u4ed8\u3092\u5f93\u696d\u54e1\u306b\u6c42\u3081\u307e\u3059\u3002\u306a\u304a\u3001\u6700\u8fd1\u306f\u7533\u544a\u66f8\u306e\u914d\u4ed8\u3001\u56de\u53ce\u3092\u3059\u3079\u3066\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u884c\u3046\u30b1\u30fc\u30b9\u3082\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u3088\u3046\u306a\u4f5c\u696d\u30b9\u30c6\u30c3\u30d7\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4e00\u5b9a\u306e\u4f5c\u696d\u91cf\u3092\u6c7a\u3081\u3089\u308c\u305f\u671f\u9593\u3067\u51e6\u7406\u3059\u308b\u305f\u3081\u4f5c\u696d\u91cf\u304c\u554f\u984c\u8996\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6700\u8fd1\u3067\u306fIT\u5316\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u305d\u306e\u5e74\u306b\u304a\u3044\u3066\u6708\u3054\u3068\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3084\u5fb4\u53ce\u7a0e\u984d\u306e\u96c6\u8a08<\/li>\n<li>\u4e0a\u8a18\u306e\u5404\u7533\u544a\u66f8\u60c5\u5831\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u7d66\u4e0e\u6240\u5f97\u8a08\u7b97<\/li>\n<li>2\uff09\u3088\u308a\u5e74\u8abf<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2690\/\" data-internallinksmanager029f6b8e52c=\"552\" title=\"\u5e74\u7a0e\u984d\">\u5e74\u7a0e\u984d<\/a>\uff08\u672c\u6765\u7d0d\u4ed8\u3059\u3079\u304d\u6240\u5f97\u7a0e\u984d\uff09\u306e\u8a08\u7b97<\/li>\n<li>1\uff09\u306e\u5fb4\u53ce\u7a0e\u984d\u30683\uff09\u306e\u5e74\u8abf\u5e74\u7a0e\u984d\u306e\u904e\u4e0d\u8db3\u8a08\u7b97\u2192\u9084\u4ed8\u307e\u305f\u306f\u5fb4\u53ce<\/li>\n<\/ol>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index\/gimusya.htm#a001\" target=\"_blank\" rel=\"noopener\">\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\uff08\u7d66\u4e0e\u306e\u652f\u6255\u8005\uff09\u306e\u65b9\u3078\uff08\u4ee4\u548c6\u5e74\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7d0d\u4ed8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306b\u3088\u3063\u3066\u5e74\u8abf\u5e74\u7a0e\u984d\u3092\u6c42\u3081\u305f\u5f8c\u306f\u3001\u7a0e\u984d\u304c\u300c\u4e0d\u8db3\u300d\u306e\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u3092\u3059\u308b\u6708\u5206\u306e\u7d66\u4e0e\u304b\u3089\u5fb4\u53ce\u3057\u307e\u3059\u3002<\/b><\/span>\u307e\u3060\u306a\u304a\u4e0d\u8db3\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6b21\u306e\u7d66\u4e0e\u304b\u3089\u9806\u6b21\u5fb4\u53ce\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u5e74\u672b\u8abf\u6574\u3092\u5b9f\u65bd\u3057\u305f\u6708\u5206\u306b\u3064\u3044\u3066\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2798\/\" data-internallinksmanager029f6b8e52c=\"536\" title=\"\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\">\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/a>\u300d\u3092\u4f5c\u6210\u3057\u3001\u5fb4\u53ce\u7a0e\u984d\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u5e74\u672b\u8abf\u6574\u306e\u7d50\u679c\u3001\u7d0d\u4ed8\u7a0e\u984d\u304c\u30bc\u30ed\u3068\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u300c\u7a0e\u984d0\u5186\u300d\u3068\u3057\u3066\u300c\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u767a\u884c\u3068\u914d\u4ed8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u696d\u8005\u306b\u4ea4\u4ed8\u3059\u308b\u3082\u306e\u3001\u7a0e\u52d9\u7f72\u306b\u9001\u4ed8\u3059\u308b\u3082\u306e\u3001\u300c\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u300d\u3068\u3057\u3066\u5e02\u533a\u753a\u6751\u306b\u9001\u4ed8\u3059\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7a0e\u52d9\u7f72\u306b\u9001\u4ed8\u3059\u308b\u969b\u306f\u3001\u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u6599\u7b49\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/386\/\" data-internallinksmanager029f6b8e52c=\"442\" title=\"\u652f\u6255\u8abf\u66f8\">\u652f\u6255\u8abf\u66f8<\/a>\u3001\u5831\u916c\u3001\u6599\u91d1\u7b49\u306e\u652f\u6255\u8abf\u66f8\u306a\u3069\u3068\u3068\u3082\u306b\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/12725\/\" data-internallinksmanager029f6b8e52c=\"557\" title=\"\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\">\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868<\/a>\u300d\u306b\u8a18\u8f09\u3057\u3066\u9001\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2002\/\" data-internallinksmanager029f6b8e52c=\"238\" title=\"e-Tax\">e-Tax<\/a>\u3084eLTAX\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u7169\u96d1\u3055\u304c\u89e3\u6d88\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3059\u308b\u5834\u5408\u306f\u3042\u304f\u307e\u3067\u3082\u4e8b\u696d\u4e3b\u4f53\u306b\u8003\u3048\u3088\u3046\uff01<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4f55\u3089\u304b\u306e\u7406\u7531\u3067\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u30a2\u30eb\u30d0\u30a4\u30c8\u306b\u3088\u308b\u53ce\u5165\u306e\u307b\u3046\u304c\u4e8b\u696d\u53ce\u5165\u3088\u308a\u3082\u591a\u3044\u3053\u3068\u3082\u3042\u308a\u5f97\u307e\u3059\u3002\u4e00\u6642\u7684\u3001\u81e8\u6642\u7684\u306a\u30a2\u30eb\u30d0\u30a4\u30c8\u306f\u5225\u3068\u3057\u3066\u3001\u8d77\u696d\u3057\u3066\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306a\u3063\u305f\u304b\u3089\u306b\u306f\u3001\u305d\u306e\u4e8b\u696d\u306b\u3064\u3044\u3066\u7d99\u7d9a\u3059\u308b\u306e\u304b\u3001\u5ec3\u696d\u3059\u308b\u306e\u304b\u306e\u5224\u65ad\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u307b\u3046\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u6642\u306b\u306f\u6f54\u3044\u5224\u65ad\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u7d66\u4e0e\u3092\u5f97\u305f\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u4e8b\u696d\u6240\u5f97\u3068\u306f\u5225\u306b\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u3092\u5f97\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u5834\u5408\u306f\u8907\u6570\u306e\u6240\u5f97\u3092\u53cd\u6620\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u304c\u5fc5\u8981\u3067\u3059\u3002 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