{"id":80171,"date":"2025-10-21T09:21:57","date_gmt":"2025-10-21T00:21:57","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=80171"},"modified":"2026-06-05T19:52:50","modified_gmt":"2026-06-05T10:52:50","slug":"%e3%80%8c160%e4%b8%87%e5%86%86%e3%81%ae%e5%a3%81%e3%80%8d%e3%81%a8%e3%81%af%ef%bc%9f2025%e5%b9%b4%e6%9c%80%e6%96%b0%e7%a8%8e%e5%88%b6%e3%81%ae%e5%a4%89%e6%9b%b4%e7%82%b9%e3%83%bb%e6%89%b6%e9%a4%8a","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/80171\/","title":{"rendered":"160\u4e07\u5186\u306e\u58c1\u306f178\u4e07\u5186\u306b\uff01\u7a0e\u5236\u306e\u5909\u66f4\u70b9\u30fb\u6276\u990a\u30fb\u624b\u53d6\u308a\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>160\u4e07\u5186\u304b\u3089178\u4e07\u5186\u306e\u58c1\u306b\uff01\u624b\u53d6\u308a\u306f\u3069\u3046\u5909\u308f\u308b\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>178\u4e07\u5186\u306e\u58c1\u3068\u306f\u3001\u6240\u5f97\u7a0e\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u67a0\u3092160\u4e07\u5186\u304b\u3089\u5f15\u304d\u4e0a\u3052\u308b\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u65b0\u305f\u306a\u57fa\u6e96\u3067\u3059\u3002<\/strong><\/span><\/p>\n<ul>\n<li>\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u7bc4\u56f2\u304c\u5e83\u304c\u308b<\/li>\n<li>\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u9806\u6b21\u53cd\u6620\u3055\u308c\u308b<\/li>\n<li>\u6276\u990a\u3084\u4fdd\u967a\u306e\u58c1\u306f\u5225\u306b\u6b8b\u308b<\/li>\n<\/ul>\n<p>\u305f\u3060\u3057<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\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u306e\u57fa\u6e96\u306f\u4ed5\u7d44\u307f\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u5206\u3051\u3066\u8003\u3048\u308b\u3068\u5b89\u5fc3\u3067\u3059\u3002\n<\/p><\/div>\n<p>\u4ee4\u548c7\u5e74\u5ea6\u306e\u975e\u8ab2\u7a0e\u30e9\u30a4\u30f3\u306f160\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u4ee4\u548c8\u5e74\u5ea6\u304b\u3089\u306f\u3001\u7d66\u4e0e\u5e74\u53ce178\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e\u306e\u4e0a\u9650\u3092\u5f15\u304d\u4e0a\u3052\u308b\u65b9\u91dd\u304c\u793a\u3055\u308c\u307e\u3057\u305f\u3002\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5e74\u53ce\u8abf\u6574\u3001\u5bb6\u65cf\u306e\u6276\u990a\u3001\u6bce\u6708\u306e\u624b\u53d6\u308a\u306b\u3069\u3046\u97ff\u304f\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001160\u4e07\u5186\u306e\u58c1\u304b\u3089178\u4e07\u5186\u3078\u306e\u5909\u66f4\u70b9\u3092\u3001\u6276\u990a\u3084\u624b\u53d6\u308a\u3078\u306e\u5f71\u97ff\u3001\u9069\u7528\u6642\u671f\u3001\u793e\u4f1a\u4fdd\u967a\u3068\u306e\u9055\u3044\u307e\u3067\u6574\u7406\u3057\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u672c\u8a18\u4e8b\u306e\u5185\u5bb9\u306f2025\u5e7412\u6708\u516c\u8868\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3092\u3082\u3068\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306f\u81ea\u6c11\u515a\u304c\u6bce\u5e7412\u6708\u9803\u306b\u767a\u8868\u3059\u308b\u6539\u6b63\u306e\u30c9\u30e9\u30d5\u30c8\u3067\u3042\u308a\u3001\u56fd\u4f1a\u3067\u306e\u5be9\u8b70\u3092\u7d4c\u3066\u7fcc\u5e74\u6625\u9803\u306b\u6cd5\u5f8b\u3068\u3057\u3066\u5236\u5b9a\u3055\u308c\u307e\u3059\u3002\u6700\u7d42\u7684\u306b\u5236\u5b9a\u3055\u308c\u305f\u6cd5\u5f8b\u306e\u5185\u5bb9\u3068\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u53c2\u7167\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u300c160\u4e07\u5186\u306e\u58c1\u300d\u3068\u300c178\u4e07\u5186\u306e\u58c1\u300d\u3068\u306f\uff1f<\/h2>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306b\u6240\u5f97\u7a0e\u304c\u751f\u3058\u306a\u3044\u5e74\u53ce\u306e\u304a\u304a\u3088\u305d\u306e\u4e0a\u9650\u3092\u6307\u3057\u3001\u4ee4\u548c7\u5e74\u5ea6\u306e\u6539\u6b63\u3067160\u4e07\u5186\u307e\u3067\u5e83\u304c\u308a\u307e\u3057\u305f\u3002\u3055\u3089\u306b\u4ee4\u548c8\u5e74\u5ea6\u306e\u6539\u6b63\u3067\u3053\u306e\u4e0a\u9650\u304c178\u4e07\u5186\u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3082\u306e\u304c\u3001\u300c178\u4e07\u5186\u306e\u58c1\u300d\u3067\u3059\u3002<\/p>\n<h3>\u7a0e\u91d1\u306e\u58c1\u3068\u793e\u4f1a\u4fdd\u967a\u306e\u58c1\u306f\u5206\u3051\u3066\u8003\u3048\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce\u306e\u58c1\u306f\u3001\u300c\u7a0e\u91d1\u304c\u751f\u3058\u308b\u5883\u754c\u300d\u3068\u300c\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u751f\u3058\u308b\u5883\u754c\u300d\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/b><\/span><br \/>\n\u3044\u308f\u3086\u308b\u5e74\u53ce\u306e\u58c1\u306b\u306f2\u3064\u306e\u7cfb\u7d71\u304c\u3042\u308a\u307e\u3059\u30021\u3064\u306f\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3068\u3044\u3063\u305f\u7a0e\u306e\u8ca0\u62c5\u304c\u59cb\u307e\u308b\u5883\u754c\u3067\u3001\u3082\u30461\u3064\u306f\u5065\u5eb7\u4fdd\u967a\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"334\" title=\"\u539a\u751f\u5e74\u91d1\">\u539a\u751f\u5e74\u91d1<\/a>\u306e\u4fdd\u967a\u6599\u3092\u81ea\u5206\u3067\u8ca0\u62c5\u3059\u308b\u5883\u754c\u3067\u3059\u3002<\/p>\n<p>160\u4e07\u5186\u3084178\u4e07\u5186\u306f\u524d\u8005\u306e\u7a0e\u306e\u8a71\u3067\u3001\u5f8c\u8005\u306f106\u4e07\u5186\u3084130\u4e07\u5186\u3068\u3044\u3063\u305f\u6570\u5b57\u3067\u8a9e\u3089\u308c\u307e\u3059\u3002\u4e21\u8005\u306f\u6839\u62e0\u3068\u306a\u308b\u6cd5\u5f8b\u3082\u5224\u5b9a\u306e\u4ed5\u7d44\u307f\u3082\u7570\u306a\u308b\u305f\u3081\u3001\u307e\u3068\u3081\u3066\u8003\u3048\u308b\u3068\u6df7\u4e71\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u50cd\u304d\u65b9\u3092\u8003\u3048\u308b\u3068\u304d\u306f\u3001\u7a0e\u3068\u793e\u4f1a\u4fdd\u967a\u3092\u5206\u3051\u3066\u62bc\u3055\u3048\u308b\u3068\u6574\u7406\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>178\u4e07\u5186\u3082160\u4e07\u5186\u3082\u57fa\u790e\u63a7\u9664\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u3067\u6c7a\u307e\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>178\u4e07\u5186\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>104\u4e07\u5186\u3068<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>74\u4e07\u5186\u3001160\u4e07\u5186\u306f\u57fa\u790e\u63a7\u966495\u4e07\u5186\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u966465\u4e07\u5186\u3092\u5408\u8a08\u3057\u305f\u6c34\u6e96\u3067\u3059\u3002<\/b><\/span><br \/>\n\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6240\u5f97\u7a0e\u306f\u3001\u5e74\u53ce\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304d\u3001\u57fa\u790e\u63a7\u9664\u306a\u3069\u306e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u306b\u7a0e\u7387\u3092\u304b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u306e\u6539\u6b63\u5f8c\u306f\u3001\u57fa\u790e\u63a7\u9664\u304c\u6700\u5927104\u4e07\u5186\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u304c\u7279\u4f8b\u8fbc\u307f74\u4e07\u5186\u3068\u306a\u308a\u3001\u5408\u308f\u305b\u305f178\u4e07\u5186\u307e\u3067\u306f\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u307e\u305b\u3093\u3002\u305d\u306e\u524d\u6bb5\u3067\u3042\u308b\u4ee4\u548c7\u5e74\u5ea6\u6539\u6b63\u306b\u3088\u308b160\u4e07\u5186\u306f\u3001\u57fa\u790e\u63a7\u966495\u4e07\u5186\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u966465\u4e07\u5186\u306e\u5408\u8a08\u3067\u3059\u3002<br \/>\n\u3044\u305a\u308c\u3082\u6700\u5927\u984d\u306e\u63a7\u9664\u304c\u4f7f\u3048\u308b\u306e\u306f\u6240\u5f97\u304c\u4e00\u5b9a\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9650\u3089\u308c\u3001\u53ce\u5165\u304c\u5897\u3048\u308b\u3068\u63a7\u9664\u984d\u306f\u6bb5\u968e\u7684\u306b\u7e2e\u5c0f\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1199.htm\" rel=\"noopener\" target=\"_blank\">No.1199 \u57fa\u790e\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u300c103\u4e07\u5186\u300d\u304b\u3089\u300c160\u4e07\u5186\u300d\u305d\u3057\u3066\u300c178\u4e07\u5186\u300d\u3078<\/h2>\n<p>\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u30e9\u30a4\u30f3\u306f\u3001\u9577\u304f\u7d9a\u3044\u305f103\u4e07\u5186\u304b\u3089\u4ee4\u548c7\u5e74\u5ea6\u306b160\u4e07\u5186\u3078\u3001\u4ee4\u548c8\u5e74\u5ea6\u306b\u306f\u3055\u3089\u306b178\u4e07\u5186\u3078\u3068\u3001\u6bb5\u968e\u7684\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u80cc\u666f\u306b\u306f\u7269\u4fa1\u3084\u6700\u4f4e\u8cc3\u91d1\u306e\u4e0a\u6607\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th width=\"40%\">\u5e74\u5206<\/th>\n<th width=\"30%\">\u58c1\u306e\u540d\u79f0<\/th>\n<th width=\"30%\">\u975e\u8ab2\u7a0e\u30e9\u30a4\u30f3\u306e\u76ee\u5b89<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\uff5e\u4ee4\u548c6\u5e74\u5206\uff082024\u5e74\u5206\uff09<\/td>\n<td style=\"text-align: left;\">103\u4e07\u5186\u306e\u58c1<\/td>\n<td style=\"text-align: left;\">103\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ee4\u548c7\u5e74\u5206\uff082025\u5e74\u5206\uff09<\/td>\n<td style=\"text-align: left;\">160\u4e07\u5186\u306e\u58c1<\/td>\n<td style=\"text-align: left;\">160\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ee4\u548c8\u5e74\u5206\uff082026\u5e74\u5206\uff09\u301c<\/td>\n<td style=\"text-align: left;\">178\u4e07\u5186\u306e\u58c1<\/td>\n<td style=\"text-align: left;\">178\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u975e\u8ab2\u7a0e\u30e9\u30a4\u30f3\u300c103\u4e07\u5186\u300d\u306f\u9577\u304f\u7d9a\u3044\u305f<\/h3>\n<p>103\u4e07\u5186\u306e\u58c1\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u966455\u4e07\u5186\u3068\u57fa\u790e\u63a7\u966448\u4e07\u5186\u306e\u5408\u8a08\u304b\u3089\u751f\u307e\u308c\u305f\u5f93\u6765\u306e\u975e\u8ab2\u7a0e\u30e9\u30a4\u30f3\u3067\u3059\u3002\u304b\u3064\u3066\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u984d55\u4e07\u5186\u3068\u57fa\u790e\u63a7\u966448\u4e07\u5186\u3092\u5408\u308f\u305b\u305f103\u4e07\u5186\u307e\u3067\u304c\u975e\u8ab2\u7a0e\u3067\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u6c34\u6e96\u306f\u7d0430\u5e74\u306b\u308f\u305f\u308a\u636e\u3048\u7f6e\u304b\u308c\u3001\u53ce\u5165\u3092103\u4e07\u5186\u4ee5\u4e0b\u306b\u6291\u3048\u308b\u50cd\u304d\u63a7\u3048\u304c\u751f\u3058\u3084\u3059\u3044\u72b6\u6cc1\u304c\u7d9a\u3044\u3066\u3044\u307e\u3057\u305f\u3002\u7269\u4fa1\u3084\u8cc3\u91d1\u304c\u4e0a\u304c\u308b\u306a\u304b\u3067\u5b9f\u614b\u3068\u5408\u308f\u306a\u304f\u306a\u308a\u3001\u898b\u76f4\u3057\u304c\u6c42\u3081\u3089\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<h3>\u4ee4\u548c7\u5e74\u5ea6\u6539\u6b63\u3067\u300c160\u4e07\u5186\u300d\u3078\u5f15\u304d\u4e0a\u3052<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5e74\u53ce\u306e\u76ee\u5b89\u306f160\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u6539\u6b63\u306e\u67f1\u306f\u57fa\u790e\u63a7\u9664\u306e\u62e1\u5927\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052\u3067\u30012\u3064\u306e\u63a7\u9664\u3092\u5408\u7b97\u3059\u308b\u3068\u6700\u5927\u3067\u5e74\u53ce160\u4e07\u5186\u307e\u3067\u304c\u8ab2\u7a0e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b\u4ed5\u7d44\u307f\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u4ee4\u548c7\u5e74\u5ea6\u6539\u6b63\u5f8c\u306e\u63a7\u9664\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff08\u6700\u4f4e\u4fdd\u969c\u984d\uff09<\/b>\uff1a55\u4e07\u5186 \u2192 <b>65\u4e07\u5186<\/b><\/li>\n<li><b>\u57fa\u790e\u63a7\u9664\uff08\u6700\u5927\u30fb\u7279\u4f8b\uff09<\/b>\uff1a48\u4e07\u5186 \u2192 <b>95\u4e07\u5186<\/b>\uff08\u5408\u8a08\u6240\u5f97132\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff09<\/li>\n<li><b>\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u7d66\u4e0e\u5e74\u53ce\u306e\u76ee\u5b89<\/b>\uff1a<b>160\u4e07\u5186<\/b>\uff0865\u4e07\u5186\uff0b95\u4e07\u5186\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u57fa\u790e\u63a7\u966495\u4e07\u5186\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u3001\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\u306e\u5834\u5408\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u53ce\u5165\u304c\u5897\u3048\u308b\u306b\u3064\u308c\u3066\u63a7\u9664\u984d\u306f\u6bb5\u968e\u7684\u306b\u7e2e\u5c0f\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4ee4\u548c8\u5e74\u5ea6\u5927\u7db1\u3067\u300c178\u4e07\u5186\u300d\u307e\u3067\u5f15\u304d\u4e0a\u3052<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5ea6\u306e\u6539\u6b63\u3067\u306f\u3001\u57fa\u790e\u63a7\u9664\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u3055\u3089\u306b\u5e83\u3052\u3001\u8ab2\u7a0e\u6700\u4f4e\u9650\u304c178\u4e07\u5186\u307e\u3067\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u5e74\u53ce178\u4e07\u5186\u309212\u304b\u6708\u3067\u5272\u308b\u3068\u3001\u6708\u304a\u3088\u305d14\u4e07\u5186\u53f0\u304c\u6240\u5f97\u7a0e\u306e\u304b\u304b\u3089\u306a\u3044\u76ee\u5b89\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u6539\u6b63\u306e\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u4ee4\u548c8\u30fb9\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u63a7\u9664\u984d\uff08\u5927\u7db1\u30d9\u30fc\u30b9\uff09<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff08\u6700\u4f4e\u4fdd\u969c\u984d\uff09<\/b>\uff1a65\u4e07\u5186 \u2192 <b>74\u4e07\u5186<\/b>\uff08\u672c\u524769\u4e07\u5186\uff0b\u4ee4\u548c8\u30fb9\u5e74\u7279\u4f8b5\u4e07\u5186\uff09<\/li>\n<li><b>\u57fa\u790e\u63a7\u9664\uff08\u6700\u5927\u30fb\u7279\u4f8b\uff09<\/b>\uff1a95\u4e07\u5186 \u2192 <b>104\u4e07\u5186<\/b>\uff08\u672c\u524762\u4e07\u5186\uff0b\u4ee4\u548c8\u30fb9\u5e74\u7279\u4f8b42\u4e07\u5186\uff09<\/li>\n<li><b>\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u7d66\u4e0e\u5e74\u53ce\u306e\u76ee\u5b89<\/b>\uff1a160\u4e07\u5186 \u2192 <b>178\u4e07\u5186<\/b>\uff0874\u4e07\u5186\uff0b104\u4e07\u5186\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u57fa\u790e\u63a7\u9664104\u4e07\u5186\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c489\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u306e\u4e0a\u4e57\u305b\u306e\u4e00\u90e8\u306f\u4ee4\u548c8\u5e74\u5206\u30fb\u4ee4\u548c9\u5e74\u5206\u306e\u6642\u9650\u63aa\u7f6e\u3067\u3001\u4ee4\u548c10\u5e74\u5206\u4ee5\u964d\u306f\u5185\u5bb9\u304c\u5909\u308f\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002<br \/>\n\u6240\u5f97\u304c\u5897\u3048\u308b\u306b\u3064\u308c\u3066\u63a7\u9664\u984d\u306f\u6bb5\u968e\u7684\u306b\u7e2e\u5c0f\u3059\u308b\u305f\u3081\u3001178\u4e07\u5186\u306e\u975e\u8ab2\u7a0e\u30e9\u30a4\u30f3\u306f\u3059\u3079\u3066\u306e\u4eba\u306b\u4e00\u5f8b\u306b\u9069\u7528\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/08taikou_gaiyou.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u306e\u6982\u8981\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<p>\u4ee4\u548c7\u5e74\u5ea6\u6539\u6b63\u5f8c\u304b\u3089\u4ee4\u548c8\u30fb9\u5e74\u5206\u3078\u306e\u5909\u5316\u306f\u6b21\u306e\u8868\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><b>\u25c6 \u57fa\u790e\u63a7\u9664\u984d<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<th width=\"45%\">\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3000<br \/>\n\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u306e\u91d1\u984d\u76ee\u5b89\uff09<\/th>\n<th width=\"25%\">\u4ee4\u548c7\u5e74\u5206<\/th>\n<th width=\"30%\">\u4ee4\u548c8\u30fb9\u5e74\u5206\u203b1<br \/>\n\uff08\u5927\u7db1\u30fb\u4ee4\u548c8\u5e74\u5206\u301c\uff09<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">132\u4e07\u5186\u4ee5\u4e0b<br \/>\n\uff08200\u4e073,999\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">95\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">104\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">132\u4e07\u5186\u8d85\u3000336\u4e07\u5186\u4ee5\u4e0b<br \/>\n\uff08200\u4e073,999\u5186\u8d85\u3000475\u4e071,999\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">88\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">104\u4e07\u5186\u203b2<br \/>\n\u672c\u524762\u4e07\u5186\uff0b\u7279\u4f8b42\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">336\u4e07\u5186\u8d85\u3000489\u4e07\u5186\u4ee5\u4e0b<br \/>\n\uff08475\u4e071,999\u5186\u8d85\u3000665\u4e075,556\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">68\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">104\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">489\u4e07\u5186\u8d85\u3000655\u4e07\u5186\u4ee5\u4e0b<br \/>\n\uff08665\u4e075,556\u5186\u8d85\u3000850\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">63\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">67\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">655\u4e07\u5186\u8d85\u30002,350\u4e07\u5186\u4ee5\u4e0b<br \/>\n\uff08850\u4e07\u5186\u8d85\u30002,545\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">58\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">62\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,350\u4e07\u5186\u8d85\u30002,400\u4e07\u5186\u4ee5\u4e0b<br \/>\n\uff082,545\u4e07\u5186\u8d85\u30002,595\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\" colspan=\"2\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,400\u4e07\u5186\u8d85\u30002,450\u4e07\u5186\u4ee5\u4e0b<br \/>\n\uff082,595\u4e07\u5186\u8d85\u30002,645\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\" colspan=\"2\">32\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,450\u4e07\u5186\u8d85\u30002,500\u4e07\u5186\u4ee5\u4e0b<br \/>\n\uff082,645\u4e07\u5186\u8d85\u30002,695\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\" colspan=\"2\">16\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2,500\u4e07\u5186\u8d85<br \/>\n\uff082,695\u4e07\u5186\u8d85\uff09<\/td>\n<td style=\"text-align: left;\" colspan=\"2\">0\u5186\uff08\u57fa\u790e\u63a7\u9664\u306e\u9069\u7528\u306a\u3057\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u25c6 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff08\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u5225\uff09<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<th width=\"40%\"><\/th>\n<th width=\"30%\">\u4ee4\u548c7\u5e74\u5206<\/th>\n<th width=\"30%\">\u4ee4\u548c8\u30fb9\u5e74\u5206<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">162\u4e075,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\" rowspan=\"3\">65\u4e07\u5186<br \/>\n\uff08\u6700\u4f4e\u4fdd\u969c\u984d\uff09<\/td>\n<td style=\"text-align: left;\" rowspan=\"4\">74\u4e07\u5186\u203b2<br \/>\n\uff08\u6700\u4f4e\u4fdd\u969c\u984d\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">162\u4e075,000\u5186\u8d85\u3000180\u4e07\u5186\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">180\u4e07\u5186\u8d85\u3000190\u4e07\u5186\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">190\u4e07\u5186\u8d85\u3000220\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d730\uff05\uff0b8\u4e07\u5186<br \/>\n\uff0865\u4e07\u5186\u8d85\uff5e74\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">220\u4e07\u5186\u8d85\u3000360\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d730%+8\u4e07\u5186\uff0874\u4e07\u5186\u301c116\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d730%+8\u4e07\u5186\uff0874\u4e07\u5186\u301c116\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">360\u4e07\u5186\u8d85\u3000660\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d720%+44\u4e07\u5186\uff08116\u4e07\u5186\u301c176\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d720%+44\u4e07\u5186\uff08116\u4e07\u5186\u301c176\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">660\u4e07\u5186\u8d85\u3000850\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d710%+110\u4e07\u5186\uff08176\u4e07\u5186\u301c195\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">\u53ce\u5165\u91d1\u984d\u00d710%+110\u4e07\u5186\uff08176\u4e07\u5186\u301c195\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">850\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">195\u4e07\u5186\uff08\u4e0a\u9650\uff09<\/td>\n<td style=\"text-align: left;\">195\u4e07\u5186\uff08\u4e0a\u9650\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b1\u3000\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306e\u5185\u5bb9\uff08\u56fd\u4f1a\u5be9\u8b70\u3092\u7d4c\u3066\u5236\u5b9a\uff09<br \/>\n\u203b2\u3000\u57fa\u790e\u63a7\u9664104\u4e07\u5186\u306f\u5408\u8a08\u6240\u5f97489\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u300274\u4e07\u5186\u306f\u672c\u524769\u4e07\u5186\uff0b\u4ee4\u548c8\u30fb9\u5e74\u7279\u4f8b5\u4e07\u5186<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u4f4f\u6c11\u7a0e\u306f\u5e74\u53ce110\u4e07\u5186\u524d\u5f8c\u304b\u3089\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u6708\u984d\u3084\u52e4\u52d9\u6642\u9593\u306e\u6761\u4ef6\u3067\u767a\u751f\u3057\u307e\u3059\u3002<\/b><\/span>\u6708\u984d\u3060\u3051\u3067\u5224\u65ad\u305b\u305a\u3001\u5e74\u9593\u306e\u898b\u8fbc\u307f\u3068\u5408\u308f\u305b\u3066\u78ba\u8a8d\u3059\u308b\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<h2>\u914d\u5076\u8005\u63a7\u9664\u30fb\u6276\u990a\u63a7\u9664\u306e\u5e74\u53ce\u8981\u4ef6\u306f\u3069\u3046\u5909\u308f\u308b\uff1f<\/h2>\n<p>\u63a7\u9664\u984d\u306e\u898b\u76f4\u3057\u306b\u5408\u308f\u305b\u3066\u3001\u914d\u5076\u8005\u3084\u5b50\u3069\u3082\u306a\u3069\u5bb6\u65cf\u5074\u306e\u6240\u5f97\u8981\u4ef6\u3082\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u4e16\u5e2f\u3067\u898b\u308b\u3068\u3001\u5bb6\u65cf\u304c\u5c11\u3057\u591a\u304f\u50cd\u3044\u3066\u3082\u63a7\u9664\u304c\u5916\u308c\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u4e0a\u9650\u304c\u5e83\u304c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><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\u5e74\u53ce\u306e\u4e0a\u9650\u304c\u3001123\u4e07\u5186\u4ee5\u4e0b\u304b\u3089136\u4e07\u5186\u4ee5\u4e0b\u3078\u5e83\u304c\u308a\u307e\u3059\u3002<\/b><\/span><br \/>\n\u4ee4\u548c8\u5e74\u5ea6\u306e\u6539\u6b63\u3067\u306f\u3001\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u8981\u4ef6\u304c58\u4e07\u5186\u4ee5\u4e0b\u304b\u308962\u4e07\u5186\u4ee5\u4e0b\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u304b\u3089\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"64\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a>\u3082\u3001\u914d\u5076\u8005\u306e\u5e74\u53ce\u304c\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u308b\u3068\u6bb5\u968e\u7684\u306b\u6e1b\u308b\u4ed5\u7d44\u307f\u306f\u6b8b\u308a\u307e\u3059\u304c\u30012025\u5e74\u304b\u3089\u306f\u3001\u6e80\u984d\uff0838\u4e07\u5186\uff09\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5e74\u53ce\u306e\u4e0a\u9650\u304c\u300c160\u4e07\u5186\u300d\u3078\u3068\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u5ea6\u5927\u7db1\u3067\u306f\u5bfe\u8c61\u7bc4\u56f2\u304c\u8abf\u6574\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002\u5177\u4f53\u7684\u306a\u6570\u5024\u306f\u5927\u7db1\u6210\u7acb\u5f8c\u306b\u56fd\u7a0e\u5e81\u304b\u3089\u516c\u8868\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u78ba\u5b9a\u60c5\u5831\u306f\u6700\u65b0\u306e\u516c\u8868\u5185\u5bb9\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u6276\u990a\u3059\u308b\u5074\uff08\u7d0d\u7a0e\u8005\u672c\u4eba\uff09\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u4ee5\u4e0b\u306e\u3068\u304d\u306e\u63a7\u9664\u984d\u3067\u3059\u3002\u672c\u4eba\u306e\u6240\u5f97\u304c900\u4e07\u5186\uff08\u7d66\u4e0e\u53ce\u5165\u3067\u306f\u7d041,095\u4e07\u5186\uff09\u3092\u8d85\u3048\u308b\u3068\u63a7\u9664\u984d\u306f\u6bb5\u968e\u7684\u306b\u6e1b\u308a\u30011,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\uff0819\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\uff09\u306e\u4e0a\u9650\u3082\u5e83\u304c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u5b50\u306e\u53ce\u5165\u3092\u63a7\u9664\u3059\u308b\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306f\u3001\u5b50\u3069\u3082\u306e\u5e74\u53ce\u304c150\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u6e80\u984d\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span><br \/>\n\u4ee4\u548c7\u5e74\u5ea6\u6539\u6b63\u3067\u65b0\u8a2d\u3055\u308c\u305f\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u306f\u3001\u5b50\u3069\u3082\u306e\u5e74\u53ce\u304c\u7279\u5b9a\u6276\u990a\u63a7\u9664\u306e\u4e0a\u9650\u3092\u8d85\u3048\u3066\u3044\u3066\u3082\u3001\u4e00\u5b9a\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308c\u3070\u6bb5\u968e\u7684\u306b\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\uff0819\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\u304c\u5bfe\u8c61\uff09\u3002<br \/>\n2025\u5e74\u5206\u4ee5\u964d\u306e\u6539\u6b63\u5f8c\u306f\u3001\u5b50\u3069\u3082\u306e\u5e74\u53ce\u304c150\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u6e80\u984d\u306e\u6276\u990a\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001150\u4e07\u5186\u3092\u8d85\u3048\u3066\u3057\u307e\u3063\u3066\u3082\u3001188\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u63a7\u9664\u984d\u304c\u6bb5\u968e\u7684\u306b\u6e1b\u984d\u3055\u308c\u3064\u3064\u3082\u9069\u7528\u53ef\u80fd\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u4ee4\u548c7\u5e74\u5ea6\u6539\u6b63\u5f8c\u306e\u63a7\u9664\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th width=\"75%\">\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\uff09<\/th>\n<th width=\"25%\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">58\u4e07\u5186\u8d85\u300085\u4e07\u5186\u4ee5\u4e0b\uff08123\u4e07\u5186\u8d85150\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">85\u4e07\u5186\u8d85\u300090\u4e07\u5186\u4ee5\u4e0b\uff08150\u4e07\u5186\u8d85155\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">90\u4e07\u5186\u8d85\u300095\u4e07\u5186\u4ee5\u4e0b\uff08155\u4e07\u5186\u8d85160\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">51\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">95\u4e07\u5186\u8d85\u3000100\u4e07\u5186\u4ee5\u4e0b\uff08160\u4e07\u5186\u8d85165\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">41\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100\u4e07\u5186\u8d85\u3000105\u4e07\u5186\u4ee5\u4e0b\uff08165\u4e07\u5186\u8d85170\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">31\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">105\u4e07\u5186\u8d85\u3000110\u4e07\u5186\u4ee5\u4e0b\uff08170\u4e07\u5186\u8d85175\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">21\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">110\u4e07\u5186\u8d85\u3000115\u4e07\u5186\u4ee5\u4e0b\uff08175\u4e07\u5186\u8d85180\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">115\u4e07\u5186\u8d85\u3000120\u4e07\u5186\u4ee5\u4e0b\uff08180\u4e07\u5186\u8d85185\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">120\u4e07\u5186\u8d85\u3000123\u4e07\u5186\u4ee5\u4e0b\uff08185\u4e07\u5186\u8d85188\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">3\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1177.htm\" rel=\"noopener\" target=\"_blank\">No.1177 \u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u5927\u7db1\u306e\u300c\u6240\u8981\u306e\u63aa\u7f6e\u300d\u306b\u3088\u308a\u3001\u3053\u306e\u63a7\u9664\u306e\u5bfe\u8c61\u7bc4\u56f2\u306f\u5408\u8a08\u6240\u5f9762\u4e07\u5186\u8d85\uff08\u7d66\u4e0e\u53ce\u5165136\u4e07\u5186\u8d85\uff09\u3092\u4e0b\u9650\u3068\u3059\u308b\u5f62\u306b\u8abf\u6574\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002\u5177\u4f53\u7684\u306a\u63a7\u9664\u984d\u306e\u8868\u306b\u3064\u3044\u3066\u306f\u3001\u5927\u7db1\u6210\u7acb\u5f8c\u306e\u56fd\u7a0e\u5e81\u306e\u516c\u8868\u5185\u5bb9\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u300c160\u4e07\u5186\u300d\u304b\u3089\u300c178\u4e07\u5186\u306e\u58c1\u300d\u3078\u3001\u9069\u7528\u306f\u3044\u3064\u304b\u3089\uff1f<\/h2>\n<p>\u4ee4\u548c7\u5e74\u5ea6\u6539\u6b63\u306b\u3088\u308b\u300c160\u4e07\u5186\u306e\u58c1\u300d\u306f\u3059\u3067\u306b2025\u5e7412\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u3066\u304a\u308a\u3001\u4ee4\u548c7\u5e74\u5206\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u304b\u3089\u53cd\u6620\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u5ea6\u5927\u7db1\u306b\u793a\u3055\u308c\u305f\u300c178\u4e07\u5186\u300d\u3078\u306e\u5f15\u304d\u4e0a\u3052\u306f\u5225\u306e\u6539\u6b63\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u9069\u7528\u958b\u59cb\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u306f\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u3001\u6708\u6b21\u6e90\u6cc9\u5fb4\u53ce\u306f\u4ee4\u548c9\u5e741\u6708\u4ee5\u964d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>178\u4e07\u5186\u3078\u306e\u5f15\u304d\u4e0a\u3052\u306f\u3001\u4ee4\u548c8\u5e74\u5206\uff082026\u5e741\u6708\u4ee5\u964d\uff09\u306e\u6240\u5f97\u7a0e\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span><br \/>\n\u4e00\u65b9\u3067\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u7a0e\u984d\u8868\u306e\u6539\u8a02\u306f\u4ee4\u548c9\u5e741\u6708\u4ee5\u964d\u306e\u652f\u6255\u3044\u5206\u304b\u3089\u3068\u306a\u308b\u305f\u3081\u3001\u4ee4\u548c8\u5e74\u4e2d\u306f\u5f93\u6765\u306e\u7a0e\u984d\u8868\u3067\u5929\u5f15\u304d\u304c\u7d9a\u304d\u3001\u305d\u306e\u5dee\u306f\u4ee4\u548c8\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3055\u308c\u308b\u898b\u901a\u3057\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u4ee4\u548c8\u5e741\u6708\u301c11\u6708\u306e\u7d66\u4e0e\uff1a<\/b><br \/>\n\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u6539\u8a02\u306f\u4ee4\u548c9\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u652f\u6255\u3044\u5206\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u3053\u306e\u671f\u9593\u306f\u65e7\u7a0e\u984d\u8868\u3067\u6708\u6b21\u6e90\u6cc9\u5fb4\u53ce\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/li>\n<li><b>\u4ee4\u548c8\u5e74\u5206\u5e74\u672b\u8abf\u6574\uff08\u4ee4\u548c8\u5e7412\u6708\uff09\uff1a<\/b><br \/>\n\u65b0\u5236\u5ea6\u306b\u57fa\u3065\u304f\u6b63\u78ba\u306a<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2690\/\" data-internallinksmanager029f6b8e52c=\"552\" title=\"\u5e74\u7a0e\u984d\">\u5e74\u7a0e\u984d<\/a>\u3092\u8a08\u7b97\u3057\u3001\u5e74\u9593\u306e\u904e\u4e0d\u8db3\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u3053\u306e\u5e74\u672b\u8abf\u6574\u3067\u81ea\u52d5\u7684\u306b\u65b0\u5236\u5ea6\u304c\u53cd\u6620\u3055\u308c\u308b\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u8ffd\u52a0\u306e\u624b\u7d9a\u304d\u306f\u4e0d\u8981\u3067\u3059\u3002<\/li>\n<li><b>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u8907\u6570\u306e\u52e4\u52d9\u5148\u304c\u3042\u308b\u65b9\uff1a<\/b><br \/>\n\u4ee4\u548c9\u5e74\u521d\u982d\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3067\u81ea\u3089\u65b0\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u4f4f\u6c11\u7a0e\u3078\u306e\u53cd\u6620\u306f\u4ee4\u548c9\u5e74\u5ea6\uff082027\u5e74\uff09\u304b\u3089<\/h3>\n<p>\u4f4f\u6c11\u7a0e\u306f\u524d\u5e74\u306e\u6240\u5f97\u3092\u3082\u3068\u306b\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u53cd\u6620\u306f\u4ee4\u548c9\u5e74\u5ea6\uff082027\u5e74\u5ea6\uff09\u304b\u3089\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th width=\"30%\">\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u5e74\u5ea6<\/th>\n<th width=\"30%\">\u5bfe\u8c61\u6240\u5f97\u5e74<\/th>\n<th width=\"40%\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff08\u6700\u4f4e\u4fdd\u969c\u984d\uff09<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ee4\u548c8\u5e74\u5ea6<br \/>\n\uff082026\u5e746\u6708\u901a\u77e5\u301c\uff09<\/td>\n<td style=\"text-align: left;\">\u4ee4\u548c7\u5e74\u5206\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">65\u4e07\u5186\uff08\u4ee4\u548c7\u5e74\u5ea6\u6539\u6b63\u30d9\u30fc\u30b9\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ee4\u548c9\u5e74\u5ea6<br \/>\n\uff082027\u5e746\u6708\u901a\u77e5\u301c\uff09<\/td>\n<td style=\"text-align: left;\">\u4ee4\u548c8\u5e74\u5206\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">74\u4e07\u5186\uff08\u4ee4\u548c8\u5e74\u5ea6\u5927\u7db1\u306e\u7279\u4f8b\u8fbc\u307f\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4ee4\u548c8\u5e74\u5206\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u6240\u5f97\u7a0e\u306f\u975e\u8ab2\u7a0e\u3067\u3082\u4f4f\u6c11\u7a0e\u304c\u304b\u304b\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u3078\u306e\u53cd\u6620\u306f\u4ee4\u548c9\u5e74\u5ea6\u304b\u3089\u3068\u306a\u308b\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u6539\u6b63\u5f8c\u3082\u5909\u308f\u3089\u306a\u3044\u793e\u4f1a\u4fdd\u967a\u306e\u58c1\uff08106\u4e07\u5186\u30fb130\u4e07\u5186\uff09<\/h2>\n<p>178\u4e07\u5186\u3078\u306e\u5f15\u304d\u4e0a\u3052\u306f\u7a0e\u306e\u8a71\u3067\u3001\u793e\u4f1a\u4fdd\u967a\u306e106\u4e07\u5186\u3084130\u4e07\u5186\u306e\u58c1\u306f\u5225\u306e\u4ed5\u7d44\u307f\u3068\u3057\u3066\u6b8b\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u304b\u3069\u3046\u304b\u3084\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u306b\u95a2\u308f\u308b\u305f\u3081\u3001\u5f15\u304d\u7d9a\u304d\u610f\u8b58\u3057\u3066\u304a\u304d\u305f\u3044\u57fa\u6e96\u3067\u3059\u3002<\/p>\n<h3>130\u4e07\u5186\u306e\u58c1\u306f\u914d\u5076\u8005\u306e\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u57fa\u6e96<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce130\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u914d\u5076\u8005\u306a\u3069\u306e\u6276\u990a\u304b\u3089\u5916\u308c\u3001\u81ea\u5206\u3067\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u307e\u3059\u3002<\/b><\/span><br \/>\n130\u4e07\u5186\u306e\u58c1\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u3067\u3044\u3089\u308c\u308b\u5e74\u53ce\u306e\u304a\u304a\u3088\u305d\u306e\u4e0a\u9650\u3067\u3059\u3002\u3053\u308c\u3092\u8d85\u3048\u308b\u3068\u81ea\u5206\u3067\u4fdd\u967a\u6599\u3092\u7d0d\u3081\u308b\u305f\u3081\u3001\u624b\u53d6\u308a\u304c\u6e1b\u3063\u305f\u3068\u611f\u3058\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4ee4\u548c8\u5e744\u6708\u304b\u3089\u306f\u8a8d\u5b9a\u65b9\u6cd5\u304c\u898b\u76f4\u3055\u308c\u3001\u52b4\u50cd\u5951\u7d04\u4e0a\u306e\u898b\u8fbc\u307f\u5e74\u53ce\u304c130\u4e07\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u3001\u6b8b\u696d\u306a\u3069\u3067\u4e00\u6642\u7684\u306b\u8d85\u3048\u3066\u3082\u6276\u990a\u306b\u3068\u3069\u307e\u308c\u308b\u6271\u3044\u304c\u660e\u78ba\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u306a\u304a\u300119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u65b9\u306f150\u4e07\u5186\u300160\u6b73\u4ee5\u4e0a\u306e\u65b9\u306f180\u4e07\u5186\u304c\u76ee\u5b89\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u53d6\u6271\u3044\u306f\u4ee4\u548c8\u5e744\u67081\u65e5\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u52b4\u50cd\u6761\u4ef6\u304c\u5909\u308f\u3063\u305f\u5834\u5408\u306f\u90fd\u5ea6\u3001\u52e4\u52d9\u5148\u306e\u5065\u4fdd\u7d44\u5408\u7b49\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u63a8\u5968\u3057\u307e\u3059\u3002<\/p>\n<h3>106\u4e07\u5186\u306e\u58c1\u306f\u52e4\u52d9\u6761\u4ef6\u3057\u3060\u3044\u3067\u9069\u7528\u3055\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>106\u4e07\u5186\u306e\u58c1\u306f\u3001\u4f01\u696d\u898f\u6a21\u3084\u52e4\u52d9\u6642\u9593\u306a\u3069\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3068\u793e\u4f1a\u4fdd\u967a\u3078\u306e\u52a0\u5165\u7fa9\u52d9\u304c\u751f\u3058\u308b\u57fa\u6e96\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u9031\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u304c20\u6642\u9593\u4ee5\u4e0a<\/li>\n<li>\u6708\u984d\u8cc3\u91d1\u304c8\u4e078,000\u5186\u4ee5\u4e0a\uff08\u5e74\u53ce\u63db\u7b97\u7d04106\u4e07\u5186\u76f8\u5f53\uff09<\/li>\n<li>\u52e4\u52d9\u5148\u306e\u5f93\u696d\u54e1\u6570\u304c51\u4eba\u4ee5\u4e0a\uff08\u793e\u4f1a\u4fdd\u5065\u9069\u7528\u62e1\u5927\u306e\u5bfe\u8c61\u4f01\u696d\uff09<\/li>\n<li>\u96c7\u7528\u671f\u9593\u304c2\u304b\u6708\u4ee5\u4e0a\u898b\u8fbc\u307e\u308c\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u3001\u88ab\u6276\u990a\u8005\u306e\u8cc7\u683c\u3092\u5931\u3044\u3001\u81ea\u8eab\u3067\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div 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