{"id":862,"date":"2026-10-06T22:40:44","date_gmt":"2026-10-06T13:40:44","guid":{"rendered":"https:\/\/rakuseikatsu.com\/?p=862"},"modified":"2026-10-06T22:40:44","modified_gmt":"2026-10-06T13:40:44","slug":"year-end-adjustment-2026-178man","status":"publish","type":"post","link":"https:\/\/rakuseikatsu.com\/?p=862","title":{"rendered":"\u5e74\u672b\u8abf\u65742026\u306e\u5909\u66f4\u70b9\uff5c178\u4e07\u5186\u306e\u58c1\u3067\u5e74\u53ce\u5225\u306b\u3044\u304f\u3089\u623b\u308b\uff1f"},"content":{"rendered":"<p 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style=\"font-size:0.85em;color:#666;\">\u203b\u8a66\u7b97\u306e\u524d\u63d0\uff1a\u72ec\u8eab\u3067\u6276\u990a\u306a\u3057\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u5e74\u53ce\u306e15%\u3001\u307b\u304b\u306e\u63a7\u9664\uff08\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\uff09\u306f\u306a\u3057\u3068\u3057\u3066\u6982\u7b97\u3002\u5b9f\u969b\u306e\u91d1\u984d\u306f\u7d66\u4e0e\u660e\u7d30\u3084\u63a7\u9664\u306e\u72b6\u6cc1\u3067\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u5e74\u53ce300\u4e07\u5186\u306e\u4eba\u306f\u30012025\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u304c\u7d043.5\u4e07\u5186\u30012026\u5e74\u5206\u306f\u7d042.7\u4e07\u5186\u3067\u3059\u3002\u5dee\u306e\u7d048,200\u5186\u304c\u3001\u3056\u3063\u304f\u308a\u300c\u3044\u3064\u3082\u306e\u5e74\u3088\u308a\u591a\u304f\u623b\u308b\u5206\u300d\u306e\u76ee\u5b89\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5e74\u53ce200\u4e07\u5186\u306e\u4eba\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e74\u4e07\u5186\u3082\u52b9\u3044\u3066\u3001\u6240\u5f97\u7a0e\u304c\u307b\u307c\u30bc\u30ed\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u5e74\u53ce700\u4e07\u5186\u306e\u4eba\u306f\u57fa\u790e\u63a7\u9664\u304c4\u4e07\u5186\u3057\u304b\u5897\u3048\u306a\u3044\u305f\u3081\u3001\u6e1b\u7a0e\u3082\u5c0f\u3055\u3081\u3067\u3059\u3002<\/p>\n<p>\u6708\u306b\u306a\u3089\u3059\u3068\u3001\u5e74\u53ce300\u301c400\u4e07\u5186\u3067\u6708700\u5186\u307b\u3069\u3001\u5e74\u53ce500\u301c600\u4e07\u5186\u3067\u67082,300\u301c3,000\u5186\u307b\u3069\u3002\u30b5\u30d6\u30b9\u30af1\u301c3\u672c\u5206\u304f\u3089\u3044\u306e\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<h2>\u5e74\u53ce475\u4e07\u301c665\u4e07\u5186\u304f\u3089\u3044\u304c\u4e00\u756a\u5897\u3048\u308b\u7406\u7531<\/h2>\n<p>\u7406\u7531\u306f\u30012025\u5e74\u5206\u306e\u57fa\u790e\u63a7\u9664\u304c\u6240\u5f97\u306b\u3088\u3063\u3066\u7d30\u304b\u304f\u5206\u304b\u308c\u3066\u3044\u305f\u304b\u3089\u3067\u3059\u3002\u3069\u3053\u304b\u3089\u51fa\u767a\u3059\u308b\u304b\u3067\u3001\u4e0a\u304c\u308a\u5e45\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5408\u8a08\u6240\u5f97132\u4e07\u5186\u8d85\u301c336\u4e07\u5186\u4ee5\u4e0b\uff08\u5e74\u53ce\u304a\u3088\u305d200\u4e07\u301c475\u4e07\u5186\uff09\uff1a88\u4e07\u5186\u2192104\u4e07\u5186\uff08\uff0b16\u4e07\u5186\uff09<\/li>\n<li>\u5408\u8a08\u6240\u5f97336\u4e07\u5186\u8d85\u301c489\u4e07\u5186\u4ee5\u4e0b\uff08\u5e74\u53ce\u304a\u3088\u305d475\u4e07\u301c665\u4e07\u5186\uff09\uff1a68\u4e07\u5186\u2192104\u4e07\u5186\uff08\uff0b36\u4e07\u5186\uff09<\/li>\n<li>\u5408\u8a08\u6240\u5f97489\u4e07\u5186\u8d85\u301c655\u4e07\u5186\u4ee5\u4e0b\uff08\u5e74\u53ce\u304a\u3088\u305d665\u4e07\u301c850\u4e07\u5186\uff09\uff1a63\u4e07\u5186\u219267\u4e07\u5186\uff08\uff0b4\u4e07\u5186\uff09<\/li>\n<\/ul>\n<p>2026\u30fb2027\u5e74\u5206\u306f\u3001\u5408\u8a08\u6240\u5f97489\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\u304c\u307e\u3068\u3081\u3066104\u4e07\u5186\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3082\u3068\u3082\u3068\u63a7\u9664\u304c\u5c0f\u3055\u304b\u3063\u305f\u5e74\u53ce500\u4e07\u5186\u53f0\u306e\u4eba\u307b\u3069\u3001\u4e0a\u304c\u308a\u5e45\u304c\u5927\u304d\u304f\u306a\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u5e74\u53ce500\u301c600\u4e07\u5186\u306e\u4eba\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u4e00\u90e8\u304c\u7a0e\u738710%\u306e\u90e8\u5206\u306b\u304b\u304b\u3063\u3066\u3044\u307e\u3059\u3002\u540c\u30581\u4e07\u5186\u306e\u63a7\u9664\u5897\u3067\u3082\u3001\u7a0e\u73875%\u306e\u4eba\u306e2\u500d\u306e\u6e1b\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002\u4e0a\u304c\u308a\u5e45\u3082\u7a0e\u7387\u3082\u5927\u304d\u3044\u306e\u3067\u3001\u8868\u306e\u3088\u3046\u306a\u5dee\u304c\u3064\u304d\u307e\u3059\u3002<\/p>\n<p>\u9006\u306b\u3001\u5e74\u53ce\u304c489\u4e07\u5186\u306e\u6240\u5f97\u30e9\u30a4\u30f3\u3092\u5c11\u3057\u8d85\u3048\u308b\u4eba\u306f\u300c\u601d\u3063\u305f\u3088\u308a\u623b\u3089\u306a\u3044\u300d\u3068\u611f\u3058\u3084\u3059\u3044\u306e\u3067\u6ce8\u610f\u3067\u3059\u3002\u306a\u304a\u3001\u3053\u306e104\u4e07\u5186\u306f2026\u30fb2027\u5e74\u5206\u306e\u7279\u4f8b\u3067\u3059\u3002\u73fe\u6642\u70b9\u306e\u5236\u5ea6\u3067\u306f\u30012028\u5e74\u5206\u4ee5\u5f8c\u306f\u6240\u5f97132\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\uff0899\u4e07\u5186\uff09\u3092\u9664\u304d\u3001\u57fa\u790e\u63a7\u9664\u306f62\u4e07\u5186\u306b\u623b\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<h2>\u6e1b\u3063\u305f\u7a0e\u91d1\u306f\u3044\u3064\u623b\u308b\uff1f\u53d7\u3051\u53d6\u308a\u65b9\u3068\u78ba\u8a8d\u65b9\u6cd5<\/h2>\n<p>\u53d7\u3051\u53d6\u308a\u306f\u3001\u4f1a\u793e\u304c\u884c\u3046\u5e74\u672b\u8abf\u6574\u3067\u81ea\u52d5\u7684\u306b\u7cbe\u7b97\u3055\u308c\u307e\u3059\u3002\u81ea\u5206\u3067\u7a0e\u52d9\u7f72\u306b\u7533\u8acb\u3059\u308b\u5fc5\u8981\u306f\u57fa\u672c\u7684\u306b\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<ol>\n<li><strong>11\u6708\u3054\u308d<\/strong>\uff1a\u4f1a\u793e\u304b\u3089\u5e74\u672b\u8abf\u6574\u306e\u7533\u544a\u66f8\uff08\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306a\u3069\uff09\u304c\u914d\u3089\u308c\u307e\u3059\u3002\u65b0\u3057\u3044\u63a7\u9664\u984d\u3067\u8a08\u7b97\u3055\u308c\u308b\u306e\u3067\u3001\u4f1a\u793e\u306e\u6848\u5185\u3069\u304a\u308a\u306b\u8a18\u5165\u30fb\u63d0\u51fa\u3057\u307e\u3059<\/li>\n<li><strong>12\u6708\u306e\u7d66\u4e0e\u8a08\u7b97<\/strong>\uff1a\u4f1a\u793e\u304c1\u5e74\u5206\u306e\u7a0e\u91d1\u3092\u8a08\u7b97\u3057\u76f4\u3057\u3001\u53d6\u308a\u3059\u304e\u3066\u3044\u305f\u5206\uff08\u904e\u7d0d\u984d\uff09\u3092\u8fd4\u3057\u307e\u3059\u3002\u5b9f\u969b\u306b\u632f\u308a\u8fbc\u307e\u308c\u308b\u306e\u306f12\u6708\u304b\u7fcc\u5e741\u6708\u306e\u7d66\u4e0e\u3068\u4e00\u7dd2\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u6642\u671f\u306f\u4f1a\u793e\u306b\u3088\u3063\u3066\u9055\u3044\u307e\u3059<\/li>\n<li><strong>\u78ba\u8a8d\u65b9\u6cd5<\/strong>\uff1a\u5e74\u672b\u8abf\u6574\u306e\u5f8c\u306b\u3082\u3089\u3046\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u300d\u3092\u3001\u524d\u5e74\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u6bd4\u3079\u308b\u306e\u304c\u4e00\u756a\u304b\u3093\u305f\u3093\u3067\u3059\u3002\u7d66\u4e0e\u660e\u7d30\u306e\u300c\u5e74\u8abf\u9084\u4ed8\u300d\u306a\u3069\u306e\u6b04\u3082\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046<\/li>\n<\/ol>\n<p>\u307e\u305f\u30012027\u5e741\u6708\u304b\u3089\u306f\u65b0\u3057\u3044\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u304c\u4f7f\u308f\u308c\u307e\u3059\u3002\u6539\u6b63\u5f8c\u306e\u63a7\u9664\u306b\u3042\u308f\u305b\u3066\u6bce\u6708\u306e\u5929\u5f15\u304d\u984d\u304c\u8a08\u7b97\u3055\u308c\u308b\u306e\u3067\u3001\u6708\u3005\u306e\u624b\u53d6\u308a\u3082\u5c11\u3057\u5897\u3048\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002<\/p>\n<p>\u526f\u696d\u3084\u533b\u7642\u8cbb\u63a7\u9664\u306a\u3069\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u4eba\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u306f\u306a\u304f\u78ba\u5b9a\u7533\u544a\u3067\u7cbe\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u7b46\u8005\u306e\u898b\u89e3<\/h2>\n<p>\u4eca\u56de\u306e\u623b\u308a\u306f\u300c\u30dc\u30fc\u30ca\u30b9\u306e\u4e0a\u4e57\u305b\u300d\u3067\u306f\u306a\u304f\u3001\u6bce\u5e74\u7d9a\u304f\u624b\u53d6\u308a\u30a2\u30c3\u30d7\u306e\u521d\u56de\u5206\u3068\u8003\u3048\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u4f7f\u3044\u9053\u306f\u3001\u6b21\u306e\u9806\u3067\u5224\u65ad\u3059\u308b\u3068\u8ff7\u3044\u306b\u304f\u3044\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u751f\u6d3b\u8cbb\u306e3\u304b\u6708\u5206\u306e\u8caf\u91d1\u304c\u307e\u3060\u306a\u3044\u4eba<\/strong>\uff1a\u307e\u305a\u306f\u5168\u984d\u3092\u8caf\u91d1\u3078\u3002\u6bce\u6708\u306e\u751f\u6d3b\u8cbb\u306e\u76ee\u5b89\u306f<a href=\"https:\/\/rakuseikatsu.com\/?p=809\">20\u4ee3\u4e00\u4eba\u66ae\u3089\u3057\u306e\u751f\u6d3b\u8cbb\u306e\u8a18\u4e8b<\/a>\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059<\/li>\n<li><strong>\u8caf\u91d1\u306f\u3042\u308a\u3001\u7a4d\u7acb\u3082\u3057\u3066\u3044\u308b\u4eba<\/strong>\uff1a2027\u5e741\u6708\u304b\u3089\u5897\u3048\u308b\u624b\u53d6\u308a\u5206\uff08\u6708\u6570\u767e\u301c\u6570\u5343\u5186\uff09\u3092\u3001\u305d\u306e\u307e\u307e\u7a4d\u7acb\u984d\u306b\u8db3\u3059\u3068\u52b9\u679c\u304c\u7d9a\u304d\u307e\u3059\u3002NISA\u3068iDeCo\u306e\u512a\u5148\u9806\u4f4d\u306f<a href=\"https:\/\/rakuseikatsu.com\/?p=797\">\u3053\u3061\u3089\u306e\u8a18\u4e8b<\/a>\u3067\u6574\u7406\u3057\u3066\u3044\u307e\u3059<\/li>\n<li><strong>\u5e74\u53ce700\u4e07\u5186\u524d\u5f8c\u306e\u4eba<\/strong>\uff1a\u6e1b\u7a0e\u306f\u5c0f\u3055\u3081\u306a\u306e\u3067\u3001\u4f7f\u3044\u9053\u3088\u308a\u63a7\u9664\u306e\u53d6\u308a\u3053\u307c\u3057\uff08\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u306e\u66f8\u985e\u306e\u51fa\u3057\u5fd8\u308c\uff09\u3092\u9632\u3050\u65b9\u304c\u52b9\u304d\u307e\u3059<\/li>\n<\/ul>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>2026\u5e74\u306e\u5e74\u672b\u8abf\u6574\u306f\u3001\u57fa\u790e\u63a7\u9664\u304c\u6700\u5927104\u4e07\u5186\u306b\u4e0a\u304c\u308a\u3001178\u4e07\u5186\u307e\u3067\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u304f\u306a\u308a\u307e\u3059\u300211\u6708\u307e\u3067\u306e\u5929\u5f15\u304d\u306f\u5909\u308f\u3089\u306a\u3044\u305f\u3081\u30011\u5e74\u5206\u306e\u6e1b\u7a0e\u304c\u5e74\u672b\u8abf\u6574\u3067\u307e\u3068\u3081\u3066\u623b\u308a\u307e\u3059\u3002\u76ee\u5b89\u306f\u5e74\u53ce300\u301c400\u4e07\u5186\u3067\u7d048,000\u5186\u3001\u5e74\u53ce500\u301c600\u4e07\u5186\u3067\u7d042.7\u4e07\u301c3.7\u4e07\u5186\u3067\u3059\u300211\u6708\u306b\u7533\u544a\u66f8\u304c\u914d\u3089\u308c\u305f\u3089\u65e9\u3081\u306b\u51fa\u3057\u3001\u5e74\u660e\u3051\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u524d\u5e74\u3068\u6bd4\u3079\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u51fa\u5178\u30fb\u53c2\u8003<\/h3>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u306b\u3064\u3044\u3066\u300d<\/a>\uff082026\u5e7410\u67086\u65e5\u6642\u70b9\uff09<\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shotoku\/0026004-015.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u6982\u8981\uff08\u500b\u4eba\u6240\u5f97\u8ab2\u7a0e\uff09\u300d<\/a>\uff082026\u5e7410\u67086\u65e5\u6642\u70b9\uff09<\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shotoku\/0025005-010.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u6982\u8981\uff08\u500b\u4eba\u6240\u5f97\u8ab2\u7a0e\uff09\u300d<\/a>\uff082026\u5e7410\u67086\u65e5\u6642\u70b9\uff09<\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/pdf\/0026005-024.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u95a2\u4fc2\uff09\uff31\uff06\uff21\u300d<\/a>\uff082026\u5e7410\u67086\u65e5\u6642\u70b9\uff09<\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.2260\u300c\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u300d<\/a>\uff082026\u5e7410\u67086\u65e5\u6642\u70b9\uff09<\/li>\n<\/ul>\n<p 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