{"id":80166,"date":"2025-10-21T09:17:01","date_gmt":"2025-10-21T00:17:01","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=80166"},"modified":"2025-10-21T09:17:03","modified_gmt":"2025-10-21T00:17:03","slug":"%e3%80%902025%e5%b9%b4%e7%a8%8e%e5%88%b6%e6%94%b9%e6%ad%a3%e3%80%91%e3%80%8c48%e4%b8%87%e5%86%86%e3%81%ae%e5%a3%81%e3%80%8d%e3%81%af%e5%8f%a4%e3%81%84%ef%bc%9f%e5%80%8b%e4%ba%ba%e4%ba%8b%e6%a5%ad","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/80166\/","title":{"rendered":"\u30102025\u5e74\u7a0e\u5236\u6539\u6b63\u3011\u300c48\u4e07\u5186\u306e\u58c1\u300d\u306f\u53e4\u3044\uff1f\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u77e5\u308b\u3079\u304d\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u6e96\u3092\u89e3\u8aac"},"content":{"rendered":"<p>2025\u5e7412\u6708\u65bd\u884c\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u6240\u5f97\u7a0e\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u304c48\u4e07\u5186\u304b\u308958\u4e07\u5186\uff08\u6700\u592795\u4e07\u5186\uff09\u3078\u3068\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u300c\u6240\u5f9748\u4e07\u5186\u4ee5\u4e0b\u306a\u3089<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306f\u4e0d\u8981\u300d\u3068\u3044\u3046\u5f93\u6765\u306e\u57fa\u6e96\u304c\u898b\u76f4\u3055\u308c\u3001\u78ba\u5b9a\u7533\u544a\u306e\u8981\u5426\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u306e\u5224\u65ad\u57fa\u6e96\u306b\u3082\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5909\u66f4\u5f8c\u306e\u65b0\u3057\u3044\u57fa\u790e\u63a7\u9664\u306e\u4ed5\u7d44\u307f\u3084\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>\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3001\u7533\u544a\u3057\u305f\u65b9\u304c\u6709\u5229\u306b\u306a\u308b\u30b1\u30fc\u30b9\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u6240\u5f9748\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u308c\u307e\u3067\u300c\u6240\u5f9748\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u306a\u3044\u300d\u3068\u8a8d\u8b58\u3055\u308c\u3066\u3044\u305f\u65b9\u306f\u591a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/b><\/span>\u3057\u304b\u3057\u30012025\u5e7412\u6708\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u57fa\u790e\u63a7\u9664\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u30012025\u5e74\u5206\uff08\u4ee4\u548c7\u5e74\u5206\uff09\u306e\u6240\u5f97\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3068\u306a\u308b\u6240\u5f97\u306e\u57fa\u6e96\u3082\u5909\u5316\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u65b0\u305f\u306a\u5224\u65ad\u57fa\u6e96\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30102025\u5e74\u6539\u6b63\u524d\u301148\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u78ba\u5b9a\u7533\u544a\u306f\u539f\u5247\u4e0d\u8981\u3060\u3063\u305f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u6765\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6240\u5f97\u304c\u57fa\u790e\u63a7\u966448\u4e07\u5186\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u984d\u4ee5\u4e0b\u300d\u3067\u3042\u308c\u3070\u3001\u6240\u5f97\u7a0e\u984d\u304c\u751f\u3058\u305a\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3068\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/b><\/span>\u3053\u308c\u306f\u3001\u5927\u90e8\u5206\u306e\u7d0d\u7a0e\u8005\u306b\u4e00\u5f8b\u3067\u9069\u7528\u3055\u308c\u308b\u300c\u57fa\u790e\u63a7\u9664\u300d\u306e\u984d\u304c48\u4e07\u5186\u3060\u3063\u305f\u305f\u3081\u3067\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\uff08\u58f2\u4e0a\uff0d\u7d4c\u8cbb\uff09\u304c48\u4e07\u5186\u4ee5\u4e0b\u3067\u304b\u3064\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u3082\u57fa\u790e\u63a7\u9664\u5185\u306b\u53ce\u307e\u308b\u5834\u5408\u3067\u3042\u308c\u3070\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u304c\u30bc\u30ed\u306b\u306a\u308a\u3001\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u7533\u544a\u7fa9\u52d9\u3082\u306a\u3044\u3068\u3044\u3046\u6271\u3044\u306b\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u5e74\u9593\u306e\u4e8b\u696d\u5229\u76ca\u304c30\u4e07\u5186\u3067\u3042\u308c\u3070\u3001\u57fa\u790e\u63a7\u966448\u4e07\u5186\u306e\u7bc4\u56f2\u5185\u306b\u53ce\u307e\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u3055\u308c\u305a\u78ba\u5b9a\u7533\u544a\u3082\u4e0d\u8981\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8003\u3048\u65b9\u306f\u3001\u9577\u5e74\u306b\u308f\u305f\u3063\u3066\u300c48\u4e07\u5186\u306e\u58c1\u300d\u3068\u3057\u3066\u77e5\u3089\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<h3>\u30102025\u5e7412\u6708\u4ee5\u964d\u3011\u57fa\u790e\u63a7\u9664\u304c58\u4e07\u5186\uff08\u6700\u592795\u4e07\u5186\uff09\u306b\u62e1\u5927<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c7\u5e74\uff082025\u5e74\uff0912\u6708\u4ee5\u964d\u3001\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u57fa\u790e\u63a7\u9664\u306e\u984d\u304c\u4e00\u5f8b58\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u4e2d\u3067\u3082\u4f4e\u6240\u5f97\u8005\u306b\u306f\u6700\u592795\u4e07\u5186\u307e\u3067\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u6bb5\u968e\u7684\u306a\u4ed5\u7d44\u307f\u304c\u5c0e\u5165\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306b\u3088\u308a\u3001\u5f93\u676548\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u305f\u305f\u3081\u306b\u7533\u544a\u304c\u5fc5\u8981\u3060\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3082\u3001\u7533\u544a\u4e0d\u8981\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c132\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u57fa\u790e\u63a7\u9664\u306f95\u4e07\u5186\u3068\u306a\u308a\u3001\u4ed6\u306e\u63a7\u9664\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u6240\u5f97\u304c95\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u8ab2\u7a0e\u6240\u5f97\u304c\u30bc\u30ed\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6240\u5f97\u306b\u3088\u3063\u3066\u306f\u4ee4\u548c7\u30018\u5e74\u306e\u307f\u57fa\u790e\u63a7\u9664\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u306e\u3067\u8981\u6ce8\u610f\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u3011<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th rowspan=\"2\">\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th colspan=\"2\">\u6539\u6b63\u5f8c<\/th>\n<th rowspan=\"2\">\u6539\u6b63\u524d<\/th>\n<\/tr>\n<tr>\n<th>\u4ee4\u548c7\u30018\u5e74\u306e\u307f<\/th>\n<th>\u4ee4\u548c9\u5e74\u4ee5\u964d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>132\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td colspan=\"2\">95\u4e07\u5186<\/td>\n<td rowspan=\"5\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>132\u4e07\u5186\u8d85 336\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>88\u4e07\u5186<\/td>\n<td rowspan=\"4\">58\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>336\u4e07\u5186\u8d85 489\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>68\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>489\u4e07\u5186\u8d85 655\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>655\u4e07\u5186\u8d852,350\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>58\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm#a-01\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066|\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u3064\u307e\u308a\u3001\u6539\u6b63\u5f8c\u306f\u300c48\u4e07\u5186\u306e\u58c1\u300d\u3067\u306f\u306a\u304f\u3001\u300c58\u4e07\u5186\uff5e95\u4e07\u5186\u306e\u58c1\u300d\u306b\u57fa\u6e96\u304c\u79fb\u884c\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3>\u300c\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u300d\u306e\u57fa\u6e96\u304c\u4eba\u306b\u3088\u3063\u3066\u5909\u308f\u308b\u3088\u3046\u306b\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u3057\u3044\u5236\u5ea6\u3067\u306f\u3001\u63a7\u9664\u984d\u304c\u300c\u4e00\u5f8b\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u6240\u5f97\u306b\u5fdc\u3058\u3066\u5909\u52d5\u3059\u308b\u300d\u3068\u3044\u3046\u70b9\u3082\u91cd\u8981\u3067\u3059\u3002<\/b><\/span>\u305f\u3068\u3048\u3070\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c120\u4e07\u5186\u306e\u4eba\u3067\u3042\u308c\u3070\u3001\u57fa\u790e\u63a7\u9664\u306f58\u4e07\u5186\u3067\u306f\u306a\u304f95\u4e07\u5186\u306b\u62e1\u5927\u3055\u308c\u308b\u305f\u3081\u3001\u4e8b\u696d\u6240\u5f97\u304c95\u4e07\u5186\u307e\u3067<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4e00\u65b9\u3067\u3001\u6240\u5f97\u304c\u591a\u304f\u306a\u308b\u3068\u63a7\u9664\u984d\u306f\u7e2e\u5c0f\u3057\u3001\u6700\u7d42\u7684\u306b\u306f\u5408\u8a08\u6240\u5f97655\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u4e00\u5f8b58\u4e07\u5186\u3067\u56fa\u5b9a\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u81ea\u5206\u304c\u3069\u306e\u63a7\u9664\u984d\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u300d\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3001\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u8907\u6570\u306e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3067\u5224\u5b9a\u3055\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6ce8\u610f\u3059\u3079\u304d\u70b9\u3068\u3057\u3066\u3001\u4e8b\u696d\u6240\u5f97\u4ee5\u5916\u306b\u3082<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2317\/\" data-internallinksmanager029f6b8e52c=\"405\" title=\"\u914d\u5f53\u6240\u5f97\">\u914d\u5f53\u6240\u5f97<\/a>\u306a\u3069\u304c\u3042\u308b\u5834\u5408\u3001\u3059\u3079\u3066\u306e\u6240\u5f97\u3092\u5408\u7b97\u3057\u305f\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300d\u3067\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u672c\u696d\u3067\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308a\u3001\u526f\u696d\u3067\u4e8b\u696d\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u5408\u8a08\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u3067\u78ba\u5b9a\u7533\u544a\u306e\u8981\u5426\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u526f\u696d\u306e\u4e8b\u696d\u6240\u5f97\u304c30\u4e07\u5186\u3067\u3082\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u5408\u308f\u305b\u305f\u5408\u8a08\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u3066\u3044\u308c\u3070\u3001\u7533\u544a\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u8907\u6570\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5168\u4f53\u3092\u898b\u6e21\u3057\u3066\u5224\u65ad\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u308f\u305a\u304b\u3067\u3082\u8d85\u904e\u3059\u308c\u3070\u7533\u544a\u7fa9\u52d9\u304c\u751f\u3058\u308b\u70b9\u306f\u5909\u308f\u3089\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u63a7\u9664\u984d\u304c\u62e1\u5927\u3057\u305f\u3068\u306f\u3044\u3048\u3001\u6240\u5f97\u304c\u305d\u306e\u984d\u30921\u5186\u3067\u3082\u8d85\u3048\u305f\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/b><\/span> \u305f\u3068\u3048\u3070\u3001\u57fa\u790e\u63a7\u9664\u304c95\u4e07\u5186\u3067\u3001\u4e8b\u696d\u6240\u5f97\u304c96\u4e07\u5186\u306a\u3089\u3001\u4ed6\u306e\u63a7\u9664\u304c\u306a\u3044\u5834\u5408\u306b\u306f1\u4e07\u5186\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u7533\u544a\u3068\u7d0d\u7a0e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306f\u5f93\u6765\u3068\u5909\u308f\u3089\u305a\u3001\u300c\u8ab2\u7a0e\u6240\u5f97\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u300d\u304c\u7533\u544a\u7fa9\u52d9\u306e\u6709\u7121\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u5236\u5ea6\u304c\u5909\u308f\u3063\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u6cb9\u65ad\u305b\u305a\u3001\u81ea\u8eab\u306e\u6240\u5f97\u304c\u63a7\u9664\u5185\u306b\u53ce\u307e\u3063\u3066\u3044\u308b\u304b\u6b63\u78ba\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3082\u3001\u7533\u544a\u3057\u305f\u65b9\u304c\u5f97\u306b\u306a\u308b\u30b1\u30fc\u30b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>2025\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u57fa\u790e\u63a7\u9664\u306f\u5f93\u6765\u306e48\u4e07\u5186\u304b\u3089\u539f\u524758\u4e07\u5186\u3078\u3068\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u6240\u5f97\u304c\u5c11\u306a\u3044\u4eba\u307b\u3069\u6700\u592795\u4e07\u5186\u307e\u3067\u62e1\u5927\u3055\u308c\u308b\u7279\u4f8b\u63aa\u7f6e\u3082\u5c0e\u5165\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u305f\u3081\u3001\u4ee5\u524d\u306f\u7533\u544a\u7fa9\u52d9\u304c\u3042\u3063\u305f\u4eba\u3067\u3082\u3001\u6539\u6b63\u5f8c\u306f\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u308b\u3068\u898b\u8fbc\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u78ba\u5b9a\u7533\u544a\u306e\u7fa9\u52d9\u304c\u306a\u3044\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u81ea\u4e3b\u7684\u306b\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u305f\u308a\u3001\u5c06\u6765\u306e\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u3063\u305f\u308a\u3059\u308b\u5834\u9762\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u7533\u544a\u304c\u4e0d\u8981\u3067\u3082\u7533\u544a\u3057\u305f\u65b9\u304c\u6709\u5229\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u3092\u53d6\u308a\u623b\u305b\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u4ed5\u4e8b\u3092\u8acb\u3051\u8ca0\u3046\u969b\u3001\u5831\u916c\u304b\u3089\u6240\u5f97\u7a0e\u304c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u57f7\u7b46\u3001\u8b1b\u5e2b\u3001\u30c7\u30b6\u30a4\u30f3\u306a\u3069\u306e\u696d\u52d9\u306b\u304a\u3044\u3066\u3001\u5831\u916c\u306e10.21%\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306b\u5e74\u9593100\u4e07\u5186\u306e\u5831\u916c\u3092\u5f97\u3066\u3044\u305f\u5834\u5408\u300110\u4e072,100\u5186\u306e\u7a0e\u91d1\u304c\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u8a08\u7b97\u3067\u3059*\u3002\u3053\u306e\u3068\u304d\u3001\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u304c\u57fa\u790e\u63a7\u9664\uff0858\u4e07\uff5e95\u4e07\u5186\uff09\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u672c\u6765\u306f\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u305f\u3081\u3001\u3053\u306e\u6e90\u6cc9\u5fb4\u53ce\u5206\u3092\u5168\u984d\u9084\u4ed8\u3057\u3066\u3082\u3089\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>*\u3053\u306e\u5834\u5408\u3001\u58f2\u4e0a\u9ad8\u3068\u3057\u3066\u306e\u5831\u916c\u306f\u7a0e\u5f15\u304d\u524d\u306e100\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u306b\u306f\u78ba\u5b9a\u7533\u544a\uff08\u9084\u4ed8\u7533\u544a\uff09\u3092\u884c\u3046\u3053\u3068\u304c\u524d\u63d0\u3067\u3059\u3002\u6240\u5f97\u7a0e\u306e\u7533\u544a\u7fa9\u52d9\u304c\u306a\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u7533\u544a\u3057\u306a\u3044\u307e\u307e\u3067\u3044\u308b\u3068\u3001\u5dee\u3057\u5f15\u304b\u308c\u305f\u7a0e\u91d1\u306f\u305d\u306e\u307e\u307e\u56fd\u306b\u7d0d\u3081\u3089\u308c\u305f\u307e\u307e\u3068\u306a\u308a\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u3092\u53d7\u3051\u305f\u53ce\u5165\u304c\u3042\u308b\u4eba\u306f\u3001\u7533\u544a\u3057\u3066\u6255\u3044\u3059\u304e\u305f\u7a0e\u91d1\u3092\u53d6\u308a\u623b\u305b\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2030.htm\" target=\"_blank\" rel=\"noopener\">\u9084\u4ed8\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u8d64\u5b57\uff08\u640d\u5931\uff09\u3092\u5c06\u6765\u306b\u7e70\u308a\u8d8a\u3059\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u3092\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4e8b\u696d\u3067\u8d64\u5b57\u3092\u51fa\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u640d\u5931\u306f\u7fcc\u5e74\u4ee5\u964d\u6700\u95773\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u7e70\u308a\u8d8a\u305b\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3092\u7d14\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p>2025\u5e74\u306b30\u4e07\u5186\u306e\u8d64\u5b57\u3092\u51fa\u3057\u305f\u5834\u5408\u30012026\u5e74\u306b40\u4e07\u5186\u306e\u5229\u76ca\u304c\u51fa\u305f\u3068\u304d\u306b\u305d\u306e\u8d64\u5b57\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306f10\u4e07\u5186\u306b\u6e1b\u3089\u305b\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u984d\u304c\u5927\u5e45\u306b\u6291\u3048\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u7e70\u8d8a\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u8d64\u5b57\u304c\u767a\u751f\u3057\u305f\u5e74\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u9808\u6761\u4ef6\u3067\u3059\u3002\u307e\u305f\u3001\u305d\u306e\u640d\u5931\u3092\u4f7f\u3044\u5207\u308b\u307e\u3067\u306e\u3059\u3079\u3066\u306e\u5e74\u5206\u306b\u3064\u3044\u3066\u3001\u9023\u7d9a\u3057\u3066\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u9023\u7d9a\u3057\u3066\u7533\u544a\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u5f8c\u304b\u3089\u640d\u5931\u3092\u7533\u544a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u7fcc\u5e74\u4ee5\u964d\u306e\u7bc0\u7a0e\u52b9\u679c\u3082\u5f97\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\u5236\u5ea6\u306f\u300c\u9752\u8272\u7533\u544a\u300d\u3067\u9069\u6b63\u306b\u5e33\u7c3f\u3092\u5099\u3048\u3066\u3044\u308b\u4e8b\u696d\u4e3b\u306b\u9650\u3089\u308c\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u3067\u306f\u57fa\u672c\u7684\u306b\u5229\u7528\u3067\u304d\u307e\u305b\u3093\uff08\u4f8b\u5916\u3042\u308a\uff09\u3002\u5c06\u6765\u7684\u306a\u5229\u76ca\u3092\u898b\u8d8a\u3057\u3066\u3001\u8d64\u5b57\u306e\u5e74\u3082\u5fd8\u308c\u305a\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u8ce2\u660e\u3067\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u304c\u306a\u304f\u3066\u3082\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u3053\u3068\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306e\u7533\u544a\u304c\u4e0d\u8981\u306a\u5834\u5408\u3067\u3082\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306b\u3064\u3044\u3066\u306f\u5225\u9014\u7533\u544a\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u9650\u308a\u3001\u5e02\u533a\u753a\u6751\u304c\u305d\u306e\u4eba\u306e\u6240\u5f97\u60c5\u5831\u3092\u628a\u63e1\u3067\u304d\u306a\u3044\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u591a\u304f\u306e\u81ea\u6cbb\u4f53\u3067\u306f\u3001\u6240\u5f97\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u4eba\u306b\u5bfe\u3057\u3066\u3001\u300c\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u66f8\uff08\u5e02\u6c11\u7a0e\u30fb\u770c\u6c11\u7a0e\u7533\u544a\u66f8\uff09\u300d\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u305f\u3068\u3048\u6240\u5f97\u7a0e\u304c\u975e\u8ab2\u7a0e\u3067\u3082\u3001\u4f4f\u6c11\u7a0e\u306b\u306f\u300c\u5747\u7b49\u5272\uff08\u6240\u5f97\u306b\u95a2\u4fc2\u306a\u304f\u4e00\u5b9a\u984d\u304c\u8ab2\u3055\u308c\u308b\u90e8\u5206\uff09\u300d\u304c\u3042\u308b\u305f\u3081\u3001\u6240\u5f97\u306e\u591a\u5c11\u306b\u304b\u304b\u308f\u3089\u305a\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u6b21\u306e\u3088\u3046\u306a\u4e0d\u5229\u76ca\u304c\u751f\u3058\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u975e\u8ab2\u7a0e\u8a3c\u660e\u66f8\u3084\u8ab2\u7a0e\u8a3c\u660e\u66f8\u304c\u53d6\u5f97\u3067\u304d\u306a\u3044<\/li>\n<li><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\u3084\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u8efd\u6e1b\u63aa\u7f6e\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u3001\u6b63\u3057\u304f\u8a08\u7b97\u3055\u308c\u306a\u3044<\/li>\n<li>\u5404\u7a2e\u52a9\u6210\u5236\u5ea6\u306e\u7533\u8acb\u3067\u5fc5\u8981\u306a\u6240\u5f97\u8a3c\u660e\u304c\u767a\u884c\u3055\u308c\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u7a0e\u91d1\u306f\u304b\u304b\u3089\u306a\u304f\u3066\u3082\u300c\u6240\u5f97\u304c\u306a\u3044\u3053\u3068\u300d\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u9762\u304c\u591a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<h2>\u6276\u990a\u89aa\u65cf\u3084\u914d\u5076\u8005\u63a7\u9664\u306e\u6240\u5f97\u8981\u4ef6\u306f58\u4e07\u5186\u4ee5\u4e0b\u306b\u62e1\u5927<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>2025\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u6276\u990a\u63a7\u9664\u3084<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>\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300d\u306e\u8981\u4ef6\u304c48\u4e07\u5186\u4ee5\u4e0b\u304b\u308958\u4e07\u5186\u4ee5\u4e0b\u306b\u7de9\u548c\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u3053\u308c\u306b\u3088\u308a\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6276\u990a\u3057\u3066\u3044\u308b\u914d\u5076\u8005\u3084\u89aa\u65cf\u306e\u53ce\u5165\u304c\u591a\u5c11\u5897\u3048\u3066\u3082\u63a7\u9664\u5bfe\u8c61\u304b\u3089\u5916\u308c\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u305d\u306e\u5909\u66f4\u5185\u5bb9\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u3078\u306e\u5f71\u97ff\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u8981\u4ef6\u304c\u300c48\u4e07\u5186\u4ee5\u4e0b\u300d\u304b\u3089\u300c58\u4e07\u5186\u4ee5\u4e0b\u300d\u306b10\u4e07\u5186\u62e1\u5927<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u6765\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u6276\u990a\u3055\u308c\u308b\u4eba\uff08\u914d\u5076\u8005\u3084\u89aa\u65cf\uff09\u306e\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300d\u304c48\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/b><\/span>\u3057\u304b\u3057\u30012025\u5e74\u5206\u4ee5\u964d\u306f\u3053\u306e\u6761\u4ef6\u304c58\u4e07\u5186\u4ee5\u4e0b\u3078\u3068\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u914d\u5076\u8005\u304c\u30d1\u30fc\u30c8\u52e4\u52d9\u306a\u3069\u3067\u5f97\u308b\u53ce\u5165\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u3053\u308c\u307e\u3067\u306e\u5236\u5ea6\u3067\u306f\u6240\u5f97\u304c48\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u5916\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6539\u6b63\u5f8c\u306f\u6240\u5f9758\u4e07\u5186\uff08\u6700\u592795\u4e07\u5186\uff09\u307e\u3067\u306a\u3089\u5f15\u304d\u7d9a\u304d\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u30012025\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3067\u306f<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>\u3082\u5408\u308f\u305b\u3066\u898b\u76f4\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u3068\u3044\u3046\u306e\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u306e\u5e74\u53ce\u30d9\u30fc\u30b9\u3067\u306f\u6b21\u306e\u3068\u304a\u308a123\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u5408\u8a08\u6240\u5f9758\u4e07\u5186\u3000\uff1d\u3000\u7d66\u4e0e\u53ce\u5165\uff08123\u4e07\u5186\uff09\u2015\u3000\u7d66\u4e0e\u6240\u5f97\u63a7\u966465\u4e07\u5186\u3000<\/strong><\/div>\n<p><strong>\u3010\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u898b\u76f4\u3057\u3011<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th rowspan=\"2\">\u5e74\u9593\u306e\u7d66\u4e0e\u53ce\u5165<\/th>\n<th colspan=\"2\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/th>\n<\/tr>\n<tr>\n<th>\u6539\u6b63\u5f8c<\/th>\n<th>\u6539\u6b63\u524d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>162.5\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td rowspan=\"3\">65\u4e07\u5186<\/td>\n<td>55\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>162.5\u4e07\u5186\u8d85 180\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u53ce\u5165\u00d740\uff05\u3000\u2015\u300010\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>180\u4e07\u5186\u8d85 190\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u53ce\u5165\u00d730\uff05\u3000+\u30008\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm#a-01\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066|\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0025004-025.pdf\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\uff09<\/a>\u300d<\/p>\n<p>\u5f93\u6765\u3001\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u57fa\u6e96\u3068\u3057\u3066\u300c103\u4e07\u5186\u306e\u58c1\u300d\u3068\u8a00\u308f\u308c\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u6539\u6b63\u306b\u3088\u308a\u300c123\u4e07\u5186\u300d\u304b\u3089\u6700\u5927\u300c160\u4e07\u5186\u300d\u306e\u58c1\u3068\u306a\u308a\u307e\u3059\u3002\u6700\u5927\u3068\u306a\u308b\u300c160\u4e07\u5186\u306e\u58c1\u300d\u306f\u3001\u57fa\u790e\u63a7\u9664\u304c48\u4e07\u5186\u304b\u308995\u4e07\u5186\u3078\u3068\u5f93\u6765\u3088\u308a\u308247\u4e07\u5186\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u5b9f\u73fe\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5bb6\u65cf\u3092\u6276\u990a\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u7bc0\u7a0e\u52b9\u679c\u304c\u6301\u7d9a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u306e\u6539\u6b63\u306f\u4e00\u898b\u3059\u308b\u3068\u4f1a\u793e\u54e1\u4e16\u5e2f\u5411\u3051\u306e\u5185\u5bb9\u306b\u898b\u3048\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u6276\u990a\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u3092\u6d3b\u7528\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u3082\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u305f\u3068\u3048\u3070\u3001\u4e8b\u696d\u4e3b\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2999\/\" data-internallinksmanager029f6b8e52c=\"540\" title=\"\u4e16\u5e2f\u4e3b\">\u4e16\u5e2f\u4e3b<\/a>\u3067\u3042\u308a\u3001\u5c02\u696d\u4e3b\u5a66\uff08\u307e\u305f\u306f\u4e3b\u592b\uff09\u306e\u914d\u5076\u8005\u3092\u6276\u990a\u306b\u5165\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u914d\u5076\u8005\u304c\u5e74\u9593123\u4e07\u5186\u304b\u3089160\u4e07\u5186\u7a0b\u5ea6\u307e\u3067\u30d1\u30fc\u30c8\u306a\u3069\u306b\u3088\u308b\u7d66\u4e0e\u53ce\u5165\u3092\u5f97\u305f\u3068\u3057\u3066\u3082\u3001\u5f15\u304d\u7d9a\u304d\u6240\u5f97\u7a0e\u4e0a\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u3057\u3066\u30ab\u30a6\u30f3\u30c8\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6276\u990a\u63a7\u9664\u3082\u540c\u69d8\u306b\u300116\u6b73\u4ee5\u4e0a\u306e\u89aa\u65cf\uff08\u5b50\u3069\u3082\u3001\u4e21\u89aa\u306a\u3069\uff09\u306e\u6240\u5f97\u8981\u4ef6\u304c48\u4e07\u5186\u4ee5\u4e0b\u304b\u308958\u4e07\u5186\u4ee5\u4e0b\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u305f\u3081\u3001\u4e00\u5b9a\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u306a\u3069\u304c\u3042\u3063\u3066\u3082\u6276\u990a\u89aa\u65cf\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u7bc4\u56f2\u304c\u5e83\u304c\u308a\u307e\u3059\u3002\u3053\u306e\u3053\u3068\u306b\u3088\u308a\u3001\u5bb6\u65cf\u306e\u5c31\u52b4\u306e\u5e45\u3092\u5e83\u3052\u306a\u304c\u3089\u3082\u3001\u4e8b\u696d\u4e3b\u81ea\u8eab\u306e\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u3092\u7dad\u6301\u3057\u3084\u3059\u304f\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3>\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306a\u3069\u4ed6\u306e\u6240\u5f97\u5236\u9650\u4ed8\u304d\u5236\u5ea6\u3082\u7de9\u548c<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3042\u308f\u305b\u3066\u30012025\u5e74\u306e\u6539\u6b63\u3067\u306f\u57fa\u790e\u63a7\u9664\u306e\u6539\u6b63\u306b\u4f34\u3044\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41370\/\" data-internallinksmanager029f6b8e52c=\"92\" title=\"\u52e4\u52b4\u5b66\u751f\u63a7\u9664\">\u52e4\u52b4\u5b66\u751f\u63a7\u9664<\/a>\u300d\u306e\u6240\u5f97\u8981\u4ef6\u3082\u898b\u76f4\u3055\u308c\u3001\u5f93\u6765\u306e\u5408\u8a08\u6240\u5f9775\u4e07\u5186\u4ee5\u4e0b\u304b\u308985\u4e07\u5186\u4ee5\u4e0b\u306b\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u5b66\u751f\u3092\u6276\u990a\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5bb6\u5ead\u3067\u306f\u3001\u3053\u306e\u5909\u66f4\u306b\u3088\u308a\u5b66\u696d\u3068\u53ce\u5165\u306e\u4e21\u7acb\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u3001\u304b\u3064\u7a0e\u52d9\u4e0a\u306e\u4e0d\u5229\u76ca\u3092\u88ab\u308a\u306b\u304f\u304f\u306a\u308b\u74b0\u5883\u304c\u6574\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u5236\u5ea6\u306f\u3001\u4e8b\u696d\u4e3b\u672c\u4eba\u306e\u6240\u5f97\u7a0e\u7387\u3084\u7d0d\u7a0e\u984d\u306b\u3082\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3082\u306e\u3067\u3059\u3002\u4e16\u5e2f\u5168\u4f53\u306e\u53ce\u652f\u3084\u7a0e\u91d1\u306e\u8a2d\u8a08\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u5236\u5ea6\u306e\u3046\u3061\u3001\u3069\u308c\u304c\u6539\u6b63\u3055\u308c\u305f\u304b\u3092\u3088\u304f\u898b\u6975\u3081\u307e\u3057\u3087\u3046\u3002\u5bb6\u65cf\u3092\u652f\u3048\u308b\u7acb\u5834\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u3082\u3001\u4eca\u56de\u306e\u3088\u3046\u306a\u6539\u6b63\u306f\u300c\u9593\u63a5\u7684\u306a\u6e1b\u7a0e\u52b9\u679c\u300d\u3068\u3057\u3066\u53d7\u3051\u53d6\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6240\u5f97\u306e\u5c11\u306a\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u3053\u305d\u3001\u6700\u65b0\u306e\u7a0e\u5236\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u6d3b\u7528\u3092<\/h2>\n<p>2025\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3068\u306a\u308b\u57fa\u6e96\u306f\u300c\u6240\u5f9748\u4e07\u5186\u4ee5\u4e0b\u300d\u304b\u3089\u300c58\u4e07\u5186\u4ee5\u4e0b\u301c\u6700\u592795\u4e07\u5186\u300d\u3078\u3068\u5909\u308f\u308a\u307e\u3059\u3002\u3053\u306e\u5909\u5316\u306f\u3001\u5c11\u984d\u6240\u5f97\u3067\u6d3b\u52d5\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u8ca0\u62c5\u8efd\u6e1b\u3068\u306a\u308b\u4e00\u65b9\u3067\u3001\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u5f97\u3089\u308c\u308b\u9084\u4ed8\u3084\u7bc0\u7a0e\u306e\u30c1\u30e3\u30f3\u30b9\u3092\u898b\u9003\u3059\u30ea\u30b9\u30af\u3082\u306f\u3089\u3093\u3067\u3044\u307e\u3059\u3002\u63a7\u9664\u984d\u306e\u62e1\u5927\u3001\u6276\u990a\u3084\u914d\u5076\u8005\u63a7\u9664\u306e\u7de9\u548c\u306a\u3069\u3001\u5236\u5ea6\u5168\u4f53\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u5834\u5408\u3067\u3082\u6709\u5229\u306a\u9078\u629e\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u5236\u5ea6\u306e\u5909\u5316\u3092\u6b63\u3057\u304f\u6349\u3048\u3001\u81ea\u5206\u306b\u3068\u3063\u3066\u6700\u9069\u306a\u884c\u52d5\u3092\u3068\u308b\u3053\u3068\u304c\u3001\u3053\u308c\u304b\u3089\u306e\u4e8b\u696d\u904b\u55b6\u306b\u304a\u3044\u3066\u91cd\u8981\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2025\u5e7412\u6708\u65bd\u884c\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u304c48\u4e07\u5186\u304b\u308958\u4e07\u5186\uff08\u6700\u592795\u4e07\u5186\uff09\u3078\u3068\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u300c\u6240\u5f9748\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u300d\u3068\u3044\u3046\u5f93\u6765\u306e\u57fa\u6e96\u304c\u898b\u76f4\u3055\u308c\u3001\u78ba\u5b9a\u7533\u544a\u306e\u8981\u5426\u3084\u6276\u990a\u63a7\u9664\u306e\u5224 [&hellip;]<\/p>\n","protected":false},"author":54,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[112],"tags":[],"class_list":["post-80166","post","type-post","status-publish","format-standard","hentry","category-individual"],"acf":{"pdf-dlbox-url":"","templatesbox-title":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8","templatesbox-img1-url":"","templatesbox-img1-title":"","templatesbox-img2-url":"","templatesbox-img2-title":"","templatesbox-desc":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002","templatesbox-btn-text":"\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b","templatesbox-link":""},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/posts\/80166","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/users\/54"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/comments?post=80166"}],"version-history":[{"count":7,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/posts\/80166\/revisions"}],"predecessor-version":[{"id":80509,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/posts\/80166\/revisions\/80509"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/media?parent=80166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/categories?post=80166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/tags?post=80166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}