{"id":953,"date":"2014-12-18T12:00:01","date_gmt":"2014-12-18T03:00:01","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=953"},"modified":"2026-02-10T11:24:38","modified_gmt":"2026-02-10T02:24:38","slug":"exemption-for-spouse","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/","title":{"rendered":"\u78ba\u5b9a\u7533\u544a\u3067\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u65b9\u6cd5\u306f\uff1f\u9752\u8272\u7533\u544a\u306e\u5834\u5408\u3082\u89e3\u8aac\uff01"},"content":{"rendered":"<p>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3067\u306f\u3001\u516c\u6b63\u306b\u6240\u5f97\u7a0e\u3092\u8ab2\u3059\u305f\u3081\u306b\u3001\u5404\u7d0d\u7a0e\u8005\u306e\u4e8b\u60c5\u3092\u52a0\u5473\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6240\u5f97\u63a7\u9664\u306f\u3001\u5168\u90e8\u306716\u500b\u306e\u9805\u76ee\u304c\u3042\u308a\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u6642\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u3092\u554f\u308f\u305a\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002\u6240\u5f97\u63a7\u9664\u306b\u3088\u308a\u8ab2\u7a0e\u5bfe\u8c61\u3092\u5727\u7e2e\u3067\u304d\u308b\u305f\u3081\u3001\u305d\u306e\u5206\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u3092\u6e1b\u984d\u3067\u304d\u307e\u3059\u3002\u6240\u5f97\u63a7\u9664\u306e\u4e2d\u3067\u3082\u3001\u914d\u5076\u8005\u306b\u95a2\u9023\u3059\u308b\u306e\u304c\u3001\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306b\u3064\u3044\u3066\u306e\u6982\u8981\u3084\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u3001\u7533\u544a\u6f0f\u308c\u3057\u305f\u3068\u304d\u306e\u5bfe\u5fdc\u307e\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u914d\u5076\u8005\u63a7\u9664\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u63a7\u9664\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u914d\u5076\u8005\u306e\u5e74\u9593\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c\u4e00\u5b9a\u4ee5\u4e0b\u306e\u3068\u304d\u306b\u9069\u7528\u3067\u304d\u308b\u6240\u5f97\u63a7\u9664\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/b><\/span>\u8981\u4ef6\u3084\u63a7\u9664\u984d\u3001\u8a08\u7b97\u65b9\u6cd5\u3001\u7533\u8acb\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u306e\u8981\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u63a7\u9664\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u3068\u304d\u306b\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u6c11\u6cd5\u898f\u5b9a\u306e\u914d\u5076\u8005\u3067\u3042\u308b<\/strong><br \/>\n\u6c11\u6cd5\u898f\u5b9a\u306e\u914d\u5076\u8005\u3068\u306f\u3001\u5e02\u533a\u753a\u6751\u5f79\u5834\u306b\u304a\u3044\u3066\u5a5a\u59fb\u5c4a\u51fa\u3092\u63d0\u51fa\u3057\u3066\u53d7\u7406\u3055\u308c\u305f\u3001\u6b63\u5f0f\u306a\u5a5a\u59fb\u95a2\u4fc2\u306b\u3042\u308b\u914d\u5076\u8005\u306e\u3053\u3068\u3067\u3059\u3002\u5a5a\u59fb\u95a2\u4fc2\u306e\u306a\u3044\u5185\u7e01\u95a2\u4fc2\u306e\u914d\u5076\u8005\u306f\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u7d0d\u7a0e\u8005\u3068\u63a7\u9664\u5bfe\u8c61\u8005\u304c\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b<\/strong><br \/>\n\u5225\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308c\u3070\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u63a7\u9664\u5bfe\u8c61\u306e\u914d\u5076\u8005\u306e\u5e74\u9593\u5408\u8a08\u6240\u5f97\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3002<br \/>\n\u6240\u5f97\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u306e\u307f\u306e\u5834\u5408\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>123\u4e07\u5186\u4ee5\u4e0b\u3067\u9069\u7528\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044<\/strong><br \/>\n\u5e74\u9593\u3092\u901a\u3057\u3066\u9752\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u8981\u4ef6\u3067\u3059\u3002<\/li>\n<li><strong>\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5e74\u9593\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b<\/strong><\/li>\n<\/ol>\n<\/div>\n<p>\u306a\u304a\u3001\u914d\u5076\u8005\u63a7\u9664\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u6642\u70b9\u3067\u8981\u4ef6\u3092\u6e80\u305f\u3059\u304b\u3069\u3046\u304b\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u306e\u91d1\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306b\u793a\u3059\u984d\u3092\u6240\u5f97\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th rowspan=\"2\">\u5bfe\u8c61\u914d\u5076\u8005<\/th>\n<th colspan=\"3\">\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<th>900\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>950\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u4e00\u822c\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/td>\n<td>38\u4e07\u5186<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>13\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/td>\n<td>48\u4e07\u5186<\/td>\n<td>32\u4e07\u5186<\/td>\n<td>16\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\">No.1191 \u914d\u5076\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u914d\u5076\u8005\u63a7\u9664\u306b\u3064\u3044\u3066\u3001\u4ee5\u524d\u306f\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c\u8003\u616e\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u5e73\u621030\u5e74\u5206\u4ee5\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u3088\u308a\u3001\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u306b\u5fdc\u3058\u3066\u914d\u5076\u8005\u63a7\u9664\u306e\u91d1\u984d\u304c\u5909\u308f\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u7d0d\u7a0e\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u8981\u4ef6\u304c\u52a0\u308f\u3063\u305f\u3053\u3068\u3067\u3001\u5e74\u9593\u5408\u8a08\u6240\u5f97\u91d1\u984d900\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3084950\u4e07\u5186\u3092\u8d85\u3048\u30661,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u7d30\u304b\u304f\u63a7\u9664\u984d\u304c\u5206\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u8868\u4e2d\u306e\u300c\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u3068\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u306770\u6b73\u4ee5\u4e0a\u306e\u914d\u5076\u8005\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u300c\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u3001\u4e00\u822c\u306e\u914d\u5076\u8005\u3088\u308a\u63a7\u9664\u984d\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u914d\u5076\u8005\u63a7\u9664\u306e\u63a7\u9664\u8868\u306f\u3069\u306e\u3088\u3046\u306b\u5229\u7528\u3059\u308c\u3070\u3088\u3044\u304b\u3001\u30d1\u30bf\u30fc\u30f3\u3092\u3044\u304f\u3064\u304b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4><\/h4>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\n<h4>\u3010\u30b1\u30fc\u30b91\u3011<\/h4>\n<p>\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d920\u4e07\u5186\u3001\u914d\u5076\u8005\u306f\u73fe\u572875\u6b73\u3067\u516c\u7684\u5e74\u91d1\u306e\u53ce\u5165\u306f100\u4e07\u5186\u306e\u307f\u3068\u3059\u308b\u3002<\/p>\n<p>\uff08\u914d\u5076\u8005\u63a7\u9664\u306e\u984d\uff0932\u4e07\u5186<br \/>\n\uff08\u89e3\u8aac\uff09\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f920\u4e07\u5186\u306a\u306e\u3067\u3001900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u914d\u5076\u8005\u306f\u516c\u7684<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2533\/\" data-internallinksmanager029f6b8e52c=\"551\" title=\"\u5e74\u91d1\u53ce\u5165\">\u5e74\u91d1\u53ce\u5165<\/a>100\u4e07\u5186\u3067\u3059\u304c\u3001\u516c\u7684\u5e74\u91d1\u7b49\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2736\/\" data-internallinksmanager029f6b8e52c=\"529\" title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a>\u306f65\u6b73\u4ee5\u4e0a\u306e\u5834\u5408110\u4e07\u5186\u307e\u3067\u306f\u6240\u5f97\u30bc\u30ed\u3067\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001\u914d\u5076\u8005\u306e\u5e74\u9593\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f0\u5186\u3067\u3059\u3002\uff08\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6240\u5f97\u306e\u8a08\u7b97\uff09<\/p>\n<p>100\u4e07\u5186\uff0d110\u4e07\u5186\uff1d\u25b310\u4e07\u5186\uff08\u96d1\u6240\u5f97\u306b\u30de\u30a4\u30ca\u30b9\u306f\u306a\u3044\u306e\u3067\u6240\u5f97\u91d1\u984d\u306f0\u5186\uff09<\/p>\n<p>\u3064\u307e\u308a\u3001\u63a7\u9664\u8868\u306e\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong><\/strong><\/h4>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\n<h4><strong>\u3010\u30b1\u30fc\u30b92\u3011<\/strong><\/h4>\n<p>\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d600\u4e07\u5186\u3001\u914d\u5076\u8005\u306e\u6240\u5f97\u306f\u7d66\u4e0e\u6240\u5f97\u306e\u307f\u3067\u3001\u7d66\u4e0e\u53ce\u5165\u304c\u5e74\u9593\u306780\u4e07\u5186\u3042\u3063\u305f\u3002\u914d\u5076\u8005\u306f\u8001\u4eba\u5bfe\u8c61\u914d\u5076\u8005\u3067\u306f\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p>\uff08\u914d\u5076\u8005\u63a7\u9664\u306e\u984d\uff0938\u4e07\u5186<br \/>\n\uff08\u89e3\u8aac\uff09\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f600\u4e07\u5186\u306a\u306e\u3067\u3001900\u4e07\u5186\u4ee5\u4e0b\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u914d\u5076\u8005\u306f\u7d66\u4e0e\u6240\u5f97\u306e\u307f\u3067\u3001\u7d66\u4e0e\u53ce\u5165\u306f103\u4e07\u5186\u4ee5\u4e0b\u3067\u3059\u3002<\/p>\n<p>70\u6b73\u4ee5\u4e0a\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u63a7\u9664\u8868\u306e\u4e00\u822c\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h2>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3068\u306f\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u3092\u8d85\u3048\u308b\u305f\u3081\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u306b\u3001\u914d\u5076\u8005\u306e\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u4e00\u5b9a\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u8981\u4ef6\u3084\u63a7\u9664\u984d\u3001\u8a08\u7b97\u65b9\u6cd5\u3001\u7533\u8acb\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u8981\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3059\u3079\u3066\u3092\u6e80\u305f\u3057\u305f\u3068\u304d\u3067\u3059\u3002<\/b><\/span>\u306a\u304a\u3001\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u5bfe\u8c61\u914d\u5076\u8005\u306e\u5e74\u9593\u5408\u8a08\u6240\u5f97\u984d\u3067\u91cd\u306a\u308b\u90e8\u5206\u304c\u306a\u3044\u305f\u3081\u3001\u91cd\u8907\u3057\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u6c11\u6cd5\u898f\u5b9a\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u3002<br \/>\n\u914d\u5076\u8005\u63a7\u9664\u3068\u540c\u69d8\u306b\u3001\u5185\u7e01\u95a2\u4fc2\u306e\u914d\u5076\u8005\u306f\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li>\u7d0d\u7a0e\u8005\u3068\u63a7\u9664\u5bfe\u8c61\u8005\u304c\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u63a7\u9664\u5bfe\u8c61\u306e\u914d\u5076\u8005\u306e\u5e74\u9593\u5408\u8a08\u6240\u5f97\u984d\u304c58\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3002<\/li>\n<li>\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3002<\/li>\n<li>\u5e74\u9593\u3092\u901a\u3057\u3066\u9752\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3002<\/li>\n<li>\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5e74\u9593\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3002<\/li>\n<li>\u914d\u5076\u8005\u304c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u9069\u7528\u3057\u3066\u3044\u306a\u3044\u3002<br \/>\n\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u3001\u592b\u5a66\u9593\u3067\u4e21\u65b9\u304c\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/li>\n<li>\u914d\u5076\u8005\u304c\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u304c\u3042\u308b\u5c45\u4f4f\u8005\u3068\u3057\u3066<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\u3066\u3044\u306a\u3044\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306f\u3001\u5408\u8a08\u6240\u5f97900\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u304c95\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u3092\u3044\u3044\u307e\u3059\u3002\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\u7533\u544a\u66f8\u3084\u516c\u7684\u5e74\u91d1\u7b49\u53d7\u7d66\u8005\u306e\u6276\u990a\u89aa\u65cf\u7b49\u7533\u544a\u66f8\u306b\u306f\u3001\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u3092\u8a18\u8f09\u3059\u308b\u9805\u76ee\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u306b\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u3092\u8a18\u8f09\u3059\u308b\u3068\u7533\u544a\u8005\u306f\u6276\u990a\u89aa\u65cf\u7b49\u30921\u540d\u8ffd\u52a0\u3067\u30ab\u30a6\u30f3\u30c8\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6276\u990a\u5bfe\u8c61\u8005\u304c\u3044\u308b\u3068\u3044\u3046\u7406\u7531\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u984d\u304c\u8efd\u6e1b\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u306e\u6240\u5f97\u306b\u95a2\u308f\u308b\u6e90\u6cc9\u5fb4\u53ce\u6642\u306b\u6276\u990a\u5206\u304c\u8003\u616e\u3055\u308c\u308b\u3068\u3001\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u3001\u4e8c\u91cd\u306b\u7a0e\u984d\u304c\u8efd\u6e1b\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u914d\u5076\u8005\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3067\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u5916\u3068\u306a\u308b\u306e\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u914d\u5076\u8005\u304c\u78ba\u5b9a\u7533\u544a\u307e\u305f\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3067\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u306a\u304b\u3063\u305f\u3068\u304d\u3092\u9664\u304d\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u91d1\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306b\u793a\u3059\u984d\u3092\u6240\u5f97\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u3010\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d\u65e9\u898b\u8868\u3000\u4ee4\u548c2\u5e74\u4ee5\u964d\u5206\u3011<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th rowspan=\"2\">\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u984d<\/th>\n<th colspan=\"3\">\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<th>900\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>950\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>58\u4e07\u5186\u8d8595\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>38\u4e07\u5186<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>13\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>95\u4e07\u5186\u8d85100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>36\u4e07\u5186<\/td>\n<td>24\u4e07\u5186<\/td>\n<td>12\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>100\u4e07\u5186\u8d85105\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>31\u4e07\u5186<\/td>\n<td>21\u4e07\u5186<\/td>\n<td>11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>105\u4e07\u5186\u8d85110\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>18\u4e07\u5186<\/td>\n<td>9\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>110\u4e07\u5186\u8d85115\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>21\u4e07\u5186<\/td>\n<td>14\u4e07\u5186<\/td>\n<td>7\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>115\u4e07\u5186\u8d85120\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>16\u4e07\u5186<\/td>\n<td>11\u4e07\u5186<\/td>\n<td>6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>120\u4e07\u5186\u8d85125\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>11\u4e07\u5186<\/td>\n<td>8\u4e07\u5186<\/td>\n<td>4\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>125\u4e07\u5186\u8d85130\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>6\u4e07\u5186<\/td>\n<td>4\u4e07\u5186<\/td>\n<td>2\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>130\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>3\u4e07\u5186<\/td>\n<td>2\u4e07\u5186<\/td>\n<td>1\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\">No.1195 \u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81\uff08\u63a7\u9664\u984d\u8868\u3092\u7de8\u96c6\u3057\u3066\u8a18\u8f09\uff09<\/a><\/p>\n<p>\u914d\u5076\u8005\u63a7\u9664\u306f\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u63a7\u9664\u984d\u304c\u5909\u308f\u308b\u3060\u3051\u3067\u3059\u304c\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u81ea\u8eab\u306e\u5408\u8a08\u6240\u5f97\u984d\u3067\u63a7\u9664\u984d\u304c\u5909\u5316\u3057\u307e\u3059\u30021\uff5e38\u4e07\u5186\u3068\u63a7\u9664\u984d\u306e\u5e45\u304c\u5e83\u3044\u3067\u3059\u3002\u307e\u305f\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u3088\u3046\u306b70\u6b73\u4ee5\u4e0a\u306e\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u63a7\u9664\u984d\u306e\u52a0\u7b97\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u8868\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u306b\u5229\u7528\u3059\u308c\u3070\u3088\u3044\u304b\u3001\u30d1\u30bf\u30fc\u30f3\u3092\u3044\u304f\u3064\u304b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<h4><\/h4>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\n<h4>\u3010\u30b1\u30fc\u30b91\u3011<\/h4>\n<p>\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d960\u4e07\u5186\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d*1\u306f100\u4e07\u5186\u3060\u3063\u305f\u3002<\/p>\n<p>\uff08\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u984d\uff0912\u4e07\u5186<br \/>\n\uff08\u89e3\u8aac\uff09\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f960\u4e07\u5186\u306a\u306e\u3067\u3001950\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f100\u4e07\u5186\u306a\u306e\u3067\u300195\u4e07\u5186\u8d85100\u4e07\u5186\u4ee5\u4e0b\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><\/h4>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\n<h4>\u3010\u30b1\u30fc\u30b92\u3011<\/h4>\n<p>\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d600\u4e07\u5186\u3001\u914d\u5076\u8005\u306e\u6240\u5f97\u306f\u7d66\u4e0e\u6240\u5f97\u306e\u307f\u3067\u3001\u7d66\u4e0e\u53ce\u5165*2\u304c\u5e74\u9593\u3067160\u4e07\u5186\u3060\u3063\u305f\u3002<\/p>\n<p>\uff08\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u984d\uff0938\u4e07\u5186<br \/>\n\uff08\u89e3\u8aac\uff09\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f600\u4e07\u5186\u306a\u306e\u3067\u3001900\u4e07\u5186\u4ee5\u4e0b\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u914d\u5076\u8005\u7d66\u4e0e\u53ce\u5165\u306e160\u4e07\u5186\u306f\u3001190\u4e07\u5186\u4ee5\u4e0b\u306f\u4e00\u5f8b65\u4e07\u5186\u306e<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>*3\u306b\u306a\u308b\u305f\u3081\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306f95\u4e07\u5186\u3067\u3059\u3002\u914d\u5076\u8005\u306e\u5e74\u9593\u5408\u8a08\u6240\u5f97\u306f58\u4e07\u5186\u8d8595\u4e07\u5186\u4ee5\u4e0b\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>*1\u3000\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3068\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u30011\u5e74\u9593\uff081\u67081\u65e5\uff5e12\u670831\u65e5\uff09\u306e\u5404\u7a2e\u6240\u5f97\u306e\u91d1\u984d\u306e\u5408\u8a08\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u5e74\u9593\u306e\u53ce\u5165\u304c\u4e8b\u696d\u304b\u3089\u751f\u3058\u308b\u3082\u306e\uff08\u81ea\u55b6\u696d\u8005\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306a\u3069\uff09\u3060\u3051\u3060\u3063\u305f\u5834\u5408\u3001\u7dcf\u53ce\u5165\u91d1\u984d\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>*2\u3000\u7d66\u4e0e\u53ce\u5165\u3068\u306f\u3001\u4f1a\u793e\u54e1\u304c\u4f1a\u793e\u304b\u3089\u53d7\u3051\u53d6\u308b\u7d66\u4e0e\u306e\u7dcf\u652f\u7d66\u984d\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>*3\u3000\u6240\u5f97\u91d1\u984d\u306f\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u304f\u306a\u3069\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u304c\u3001\u7d66\u4e0e\u6240\u5f97\u8005\uff08\u4f1a\u793e\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u4f1a\u793e\u54e1\uff09\u3082\u7d4c\u8cbb\u306e\u8a08\u7b97\u3092\u884c\u3063\u3066\u7d0d\u7a0e\u7533\u544a\u3092\u884c\u3046\u3068\u306a\u308b\u3068\u4e8b\u52d9\u51e6\u7406\u304c\u8907\u96d1\u5316\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u3001\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u3066\u6240\u5f97\u984d\u3092\u7b97\u51fa\u3059\u308b\u4ee3\u308f\u308a\u306b\u3001\u7d66\u4e0e\u53ce\u5165\u306b\u5fdc\u3058\u305f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u7d66\u4e0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4ee4\u548c7\u5e74\u4ee5\u964d\u5206\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u300165\u4e07\u5186\uff5e195\u4e07\u5186\u3002\u7d66\u4e0e\u53ce\u5165\u304c190\u4e07\u5186\u307e\u3067\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u4e00\u5f8b65\u4e07\u5186\u3067\u3059\u3002\uff08\u305f\u3060\u3057\u3001\u7d66\u4e0e\u53ce\u5165\u304c65\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306f\u7d66\u4e0e\u53ce\u5165\u984d\u3092\u4e0a\u9650\u306b\u63a7\u9664\u3057\u3066\u3001\u7d66\u4e0e\u6240\u5f97\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\uff09<\/p>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u306b\u3088\u308b\u3068\u3001\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306f\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u73fe\u6cc1\u3067\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3059\u3079\u3066\u306b\u8a72\u5f53\u3059\u308b\u4eba\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u6c11\u6cd5\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308b\uff08\u5185\u7e01\u95a2\u4fc2\u306e\u914d\u5076\u8005\u306f\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\uff09<\/li>\n<li>\u7d0d\u7a0e\u8005\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b<\/li>\n<li>\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\uff08\u6240\u5f97\u304c\u7d66\u4e0e\u6240\u5f97\u306e\u307f\u3067\u3042\u308b\u5834\u5408\u306f\u7d66\u4e0e\u53ce\u5165\u304c123\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n<li>\u9752\u8272\u7533\u544a\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u3001\u5e74\u9593\u3092\u901a\u3057\u3066\u4e00\u5ea6\u3082\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u307e\u305f\u306f\u767d\u8272\u7533\u544a\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044<\/li>\n<\/ol>\n<\/div>\n<p>\u5e73\u621030\u5e74\u5ea6\u4ee5\u5f8c\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u6240\u5f97\u8981\u4ef6\u304c\u8ffd\u52a0\u3055\u308c\u3001\u7d0d\u7a0e\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u914d\u5076\u8005\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" target=\"_blank\" rel=\"noopener\">NO.1191\u3000\u914d\u5076\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6c11\u6cd5\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u592b\u304b\u3089\u898b\u305f\u59bb\u3001\u59bb\u304b\u3089\u898b\u305f\u592b\u3092\u3001\u305d\u308c\u305e\u308c\u914d\u5076\u8005\u3068\u3044\u3044\u307e\u3059\u3002<\/b><\/span>\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u300c\u914d\u5076\u8005\u300d\u3068\u306f\u6c11\u6cd5\u4e0a\u306e\u914d\u5076\u8005\u3092\u6307\u3057\u307e\u3059\u3002\u6c11\u6cd5\u4e0a\u306e\u914d\u5076\u8005\u306f\u5a5a\u59fb\u95a2\u4fc2\u306b\u3088\u308a\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u5a5a\u59fb\u95a2\u4fc2\u306e\u306a\u3044\u540c\u68f2\u3084\u5185\u7e01\u95a2\u4fc2\u306f\u6240\u5f97\u7a0e\u6cd5\u3067\u3082\u300c\u914d\u5076\u8005\u300d\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u7d0d\u7a0e\u8005\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068<\/h3>\n<p>\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u3068\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306a\u3069\u3092\u652f\u6255\u3046\u7fa9\u52d9\u3092\u6301\u3064\u914d\u5076\u8005\u3068\u5171\u306b\u540c\u3058\u751f\u8a08\u306e\u3082\u3068\u3067\u66ae\u3089\u3057\u3066\u3044\u308b\u72b6\u614b\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span>\u5fc5\u305a\u3057\u3082\u540c\u5c45\u3092\u8981\u4ef6\u3068\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u8ee2\u52e4\u7b49\u306e\u90fd\u5408\u4e0a\u4e00\u6642\u7684\u306b\u5225\u5c45\u3057\u3066\u3044\u308b\u304c\u9577\u671f\u4f11\u6687\u306e\u969b\u306b\u306f\u4e00\u7dd2\u306b\u904e\u3054\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u5e38\u306b\u751f\u6d3b\u8cbb\u7b49\u306e\u9001\u91d1\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u3082\u306e\u300d\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/h3>\n<p>\u7d66\u4e0e\u6240\u5f97\u3068\u306f\u3001\u4f1a\u793e\u54e1\u304c\u8cb0\u3046\u7d66\u4e0e\u7dcf\u984d\u304b\u3089\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u300d\u3068\u3044\u3046\u5fc5\u8981\u7d4c\u8cbb\u306e\u4ee3\u308f\u308a\u306e\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u306e\u3053\u3068\u3067\u3059\u3002\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u914d\u5076\u8005\u306e\u5e74\u9593\u7d66\u4e0e\u7dcf\u984d\u304c123\u4e07\u5186\u306e\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f65\u4e07\u5186\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"background-color: 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style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u306e\u5834\u5408\u3001\u914d\u5076\u8005\u306b\u95a2\u3059\u308b\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u65b9\u6cd5\u306f\u3001\u4e8b\u696d\u6240\u5f97\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u306b\u3059\u308b\u65b9\u6cd5\u3068\u3001\u6240\u5f97\u63a7\u9664\u3067\u8efd\u6e1b\u3059\u308b\u65b9\u6cd5\u306e2\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u3057\u306638\u4e07\u5186\u3092\u7dcf\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b<\/li>\n<li>\u767d\u8272\u7533\u544a\u8005\u306e\u5834\u5408\u3001\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e86\u4e07\u5186\u3092\u4e8b\u696d\u53ce\u5165\u304b\u3089\u5f15\u304f<\/li>\n<li>\u9752\u8272\u7533\u544a\u8005\u306e\u5834\u5408\u3001\u5c02\u5f93\u8005\u7d66\u4e0e\u3092\u652f\u6255\u3046\u5e74\u306e3\u670815\u65e5\u307e\u3067\u306b\u300c\u9752\u8272\u4e8b\u696d\u8005\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3092\u8981\u4ef6\u306b\u3001\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u984d\u3092\u4e8b\u696d\u53ce\u5165\u304b\u3089\u5f15\u304f<\/li>\n<\/ol>\n<\/div>\n<p>1\uff0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u304c\u306a\u304f\u3068\u3082\u30012\uff0e3\uff0e\u306e\u65b9\u6cd5\u3067\u6240\u5f97\u7a0e\u304c\u6e1b\u984d\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u30012\uff0e3\uff0e\u306e\u5bfe\u8c61\u8005\u306b\u306f\u914d\u5076\u8005\u63a7\u9664\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u901a\u5e38\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u3082\u8a8d\u3081\u3066\u3057\u307e\u3046\u3068\u3001\u4e8c\u91cd\u306e\u6e1b\u984d\u63aa\u7f6e\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u304b\u3089\u3067\u3059\u3002<\/p>\n<h2>\u78ba\u5b9a\u7533\u544a\u3067\u914d\u5076\u8005\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u65b9\u6cd5<\/h2>\n<p>\u914d\u5076\u8005\u63a7\u9664\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u6240\u5b9a\u6b04\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u914d\u5076\u8005\u63a7\u9664\u306e\u53d7\u3051\u65b9\u3092\u9752\u8272\u7533\u544a\u3068\u767d\u8272\u7533\u544a\u3001\u305d\u308c\u305e\u308c\u306e\u30b1\u30fc\u30b9\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u9752\u8272\u7533\u544a\u3067\u914d\u5076\u8005\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u5834\u5408<\/h3>\n<p>\u9752\u8272\u7533\u544a\u3067\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u6240\u5f97\u63a7\u9664\u300c\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u300d\u306e\u6b04\u306b\u63a7\u9664\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><center><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-57583\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2014\/12\/\u753b\u50cf1.png\" alt=\"\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u6240\u5f97\u63a7\u9664\u300c\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u300d\u306e\u6b04\u306b\u63a7\u9664\u984d\u3092\u8a18\u5165\" width=\"475\" height=\"452\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2014\/12\/\u753b\u50cf1.png 475w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2014\/12\/\u753b\u50cf1-300x285.png 300w\" sizes=\"auto, (max-width: 475px) 100vw, 475px\" \/><\/center>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r07.htm\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u7b49\uff08\u4ee4\u548c7\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r07\/01.pdf\">\u300c\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\u3010\u4ee4\u548c7\u5e74\u5206\u7528\u3011<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e8c\u8868\u300c\u914d\u5076\u8005\u3084\u89aa\u65cf\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u6b04\u306b\u3082\u3001\u914d\u5076\u8005\u306e\u6c0f\u540d\u3001\u751f\u5e74\u6708\u65e5\u3001<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>\u7b49\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><center><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-57584\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/kakuteisinkokusyo_146.png\" alt=\"\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e8c\u8868\u300c\u914d\u5076\u8005\u3084\u89aa\u65cf\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u6b04\u306b\u3001\u914d\u5076\u8005\u306e\u6c0f\u540d\u3084\u751f\u5e74\u6708\u65e5\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u7b49\u3092\u8a18\u5165\" width=\"602\" height=\"136\" \/><\/center>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r07.htm\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u7b49\uff08\u4ee4\u548c7\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u5206\uff09\uff5c\u56fd\u7a0e\u5e81\u3001<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r07\/01.pdf\">\u300c\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\u3010\u4ee4\u548c7\u5e74\u5206\u7528\u3011\u300d<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u306a\u304a\u3001\u9752\u8272\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/51451\/\" data-lkc-id=\"195\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/04\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u9752\u8272\u7533\u544a\u3068\u306f\uff1f\u3084\u308a\u65b9\u30fb\u5bfe\u8c61\u8005\u3092\u521d\u3081\u3066\u3067\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u5fc5\u898b\u3011<\/div><div 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class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h3>\u767d\u8272\u7533\u544a\u3067\u914d\u5076\u8005\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u5834\u5408<\/h3>\n<p>\u767d\u8272\u7533\u544a\u3067\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u3082\u9752\u8272\u7533\u544a\u3068\u540c\u69d8\u306b\u3001<span style=\"background-color: #ffff99;\"><b>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u6240\u5f97\u63a7\u9664\u300c\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u300d\u306e\u6b04\u306b\u63a7\u9664\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><center><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-57583\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2014\/12\/\u753b\u50cf1.png\" alt=\"\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u6240\u5f97\u63a7\u9664\u300c\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u300d\u306e\u6b04\u306b\u63a7\u9664\u984d\u3092\u8a18\u5165\" width=\"475\" height=\"452\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2014\/12\/\u753b\u50cf1.png 475w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2014\/12\/\u753b\u50cf1-300x285.png 300w\" sizes=\"auto, (max-width: 475px) 100vw, 475px\" \/><\/center>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r07.htm\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u7b49\uff08\u4ee4\u548c7\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u5206\uff09\uff5c\u56fd\u7a0e\u5e81\u3001<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r07\/01.pdf\">\u300c\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\u3010\u4ee4\u548c7\u5e74\u5206\u7528\u3011<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r07.htm\">\u300d<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u540c\u6642\u306b\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e8c\u8868\u300c\u914d\u5076\u8005\u3084\u89aa\u65cf\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u6b04\u306b\u3001\u914d\u5076\u8005\u306e\u6c0f\u540d\u3084\u751f\u5e74\u6708\u65e5\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u7b49\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><center><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-57584\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/kakuteisinkokusyo_146.png\" alt=\"\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e8c\u8868\u300c\u914d\u5076\u8005\u3084\u89aa\u65cf\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u6b04\u306b\u3001\u914d\u5076\u8005\u306e\u6c0f\u540d\u3084\u751f\u5e74\u6708\u65e5\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u7b49\u3092\u8a18\u5165\" width=\"602\" height=\"136\" \/><\/center>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r07.htm\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u7b49\uff08\u4ee4\u548c7\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u5206\uff09\uff5c\u56fd\u7a0e\u5e81\u3001<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r07\/01.pdf\">\u300c\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\u3010\u4ee4\u548c7\u5e74\u5206\u7528\u3011<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<h2>\u78ba\u5b9a\u7533\u544a\u3067\u914d\u5076\u8005\u63a7\u9664\u3092\u7533\u8acb\u3057\u5fd8\u308c\u308b\u3068\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p>\u914d\u5076\u8005\u63a7\u9664\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u7533\u544a\u3057\u306a\u3044\u307e\u307e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3053\u306e\u5834\u5408\u3001\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u7533\u544a\u6f0f\u308c\u3057\u305f\u914d\u5076\u8005\u63a7\u9664\u3092\u7533\u544a\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001<span 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