{"id":12782,"date":"2015-01-16T09:00:37","date_gmt":"2015-01-16T00:00:37","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=12782"},"modified":"2024-08-08T15:01:02","modified_gmt":"2024-08-08T06:01:02","slug":"corporate-tax-entertainment-expenses","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/12782\/","title":{"rendered":"\u4ea4\u969b\u8cbb\u3068\u306f\uff1f\u4ed5\u8a33\u4f8b\u3084\u7d4c\u8cbb\u8a08\u4e0a\u3057\u3066\u6cd5\u4eba\u7a0e\u3092\u6b63\u3057\u304f\u7bc0\u7a0e\u3059\u308b\u65b9\u6cd5\u3092\u7d39\u4ecb"},"content":{"rendered":"<p>\u4e8b\u696d\u3092\u9032\u3081\u3066\u3044\u304f\u4e0a\u3067\u5fc5\u8981\u306a\u8cbb\u7528\u306e\u3072\u3068\u3064\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1302\/\" data-internallinksmanager029f6b8e52c=\"455\" title=\"\u4ea4\u969b\u8cbb\">\u4ea4\u969b\u8cbb<\/a>\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u306f\u3001\u4ea4\u969b\u8cbb\u306f\u6cd5\u4eba\u3068\u500b\u4eba\u3067\u306f\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308a\u3001\u7d4c\u8cbb\u306b\u306a\u308b\u7bc4\u56f2\u304c\u7570\u306a\u3063\u305f\u308a\u3001\u6cd5\u4eba\u306b\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u5236\u5ea6\u304c\u3042\u3063\u305f\u308a\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u6cd5\u4eba\u3067\u3082\u5927\u4f01\u696d\u3068\u4e2d\u5c0f\u4f01\u696d\u3067\u30eb\u30fc\u30eb\u304c\u7570\u306a\u308b\u90e8\u5206\u304c\u3042\u308b\u305f\u3081\u53d6\u308a\u6271\u3044\u304c\u8907\u96d1\u3067\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u3053\u3053\u3067\u306f\u4ea4\u969b\u8cbb\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u57fa\u672c\u7684\u306a\u30eb\u30fc\u30eb\u3084\u4ed5\u8a33\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u4ea4\u969b\u8cbb\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ea4\u969b\u8cbb\u3068\u306f\u3001\u4e8b\u696d\u8005\u304c\u53d6\u5f15\u5148\u3084\u9867\u5ba2\u306a\u3069\u5916\u90e8\u306e\u4eba\u3005\u3068\u4ea4\u969b\u3059\u308b\u305f\u3081\u306b\u5e83\u304f\u5229\u7528\u3055\u308c\u308b\u8cbb\u7528\u3092\u8a00\u3044\u307e\u3059\u3002<\/b><\/span>\u4ea4\u969b\u306b\u3042\u305f\u3063\u3066\u76f8\u624b\u3092\u3082\u3066\u306a\u3057\u305f\u308a\u98df\u4e8b\u3092\u3075\u308b\u307e\u3063\u305f\u307e\u308a\u3059\u308b\u3001\u3044\u308f\u3086\u308b\u300c\u63a5\u5f85\u300d\u3092\u4f34\u3046\u3053\u3068\u3082\u3042\u308a\u3001\u4e21\u8005\u3092\u5408\u308f\u305b\u3066\u300c\u63a5\u5f85\u4ea4\u969b\u8cbb\u300d\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ea4\u969b\u8cbb\u304c\u767a\u751f\u3059\u308b\u7406\u7531\u3068\u3057\u3066\u306f\u3001\u98df\u4e8b\u3084\u5a2f\u697d\u306e\u5834\u3092\u901a\u3058\u3066\u53d6\u5f15\u5148\u3068\u306e\u4ea4\u6e09\u3092\u5186\u6ed1\u5316\u3059\u308b\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u98df\u4e8b\u4f1a\u3084\u61c7\u89aa\u306e\u5834\u3067\u53d6\u5f15\u5148\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u5186\u6ed1\u306b\u3059\u308b\u3053\u3068\u304c\u3001\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u4fe1\u983c\u95a2\u4fc2\u3092\u69cb\u7bc9\u3059\u308b\u306e\u306b\u4e00\u5f79\u8cb7\u3046\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3044\u305a\u308c\u3082\u30ea\u30e9\u30c3\u30af\u30b9\u3057\u305f\u4e2d\u3067\u306e\u4f1a\u8a71\u304c\u3001\u53d6\u5f15\u306b\u304a\u3051\u308b\u5408\u610f\u5f62\u6210\u3092\u4fc3\u3059\u52b9\u679c\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ea4\u969b\u8cbb\u306f\u53ce\u76ca\u7372\u5f97\u304b\u3089\u898b\u308b\u3068\u76f4\u63a5\u7684\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u3067\u306f\u306a\u304f\u3001\u9593\u63a5\u7684\u306a\u652f\u51fa\u3068\u8a00\u3048\u308b\u305f\u3081\u3001\u8a08\u4e0a\u306b\u3042\u305f\u3063\u3066\u306f\u3088\u304f\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u3067\u304d\u308c\u3070\u8a08\u753b\u7684\u306b\u652f\u51fa\u3059\u3079\u304d\u3082\u306e\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u6cd5\u4eba\u306b\u304a\u3051\u308b\u4ea4\u969b\u8cbb\u3092\u4e2d\u5fc3\u306b\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u4ea4\u969b\u8cbb<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u306b\u304a\u3051\u308b\u4ea4\u969b\u8cbb\u306e\u53d6\u308a\u6271\u3044\u3068\u3057\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u640d\u91d1\u306e\u984d\u306b\u8a08\u4e0a\u3055\u308c\u308b\u3079\u304d\u300d\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u3092\u898f\u5b9a\u3057\u305f\u6cd5\u5f8b\u3067\u3042\u308b\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u300d\u306b\u304a\u3044\u3066\u300c\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u300d\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u640d\u91d1\u4e0d\u7b97\u5165<\/strong>\u3068\u306f\u3001\u4f1a\u8a08\u4e0a\u3067\u306f\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3082\u306e\u306e\u3001\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u306f\u8cbb\u7528\u306b\u306f\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u610f\u5473\u3067\u3042\u308a\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u3063\u305f\u4ea4\u969b\u8cbb\u306f\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=332AC0000000026\" rel=\"noopener\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5 \u7b2c61\u6761\u306e4 | e-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<p>\u6cd5\u4eba\u306b\u304a\u3044\u3066\u767a\u751f\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u306e\u3046\u3061\u3001\u300c\u4ea4\u969b\u8cbb\u300d\u3084\u300c\u63a5\u5f85\u4ea4\u969b\u8cbb\u300d\u7b49\u306e\u79d1\u76ee\u540d\u79f0\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u652f\u51fa\u306e\u5b9f\u614b\u304c\u4ea4\u969b\u30fb\u63a5\u5f85\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u305f\u4e0a\u3001\u4ea4\u969b\u8cbb\u3068\u3057\u3066\u306e\u53d6\u308a\u6271\u3044\u3068\u306a\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u306eHP\u306b\u306f\u300c\u4ea4\u969b\u8cbb\u7b49\u306e\u7bc4\u56f2\u304b\u3089\u9664\u304b\u308c\u308b\u3082\u306e\u300d\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div style=\"padding: 20px; margin-bottom: 10px; border: 1px solid #333333;\">\n<strong>\u4ea4\u969b\u8cbb\u7b49\u304b\u3089\u9664\u304b\u308c\u308b\u3082\u306e<\/strong><\/p>\n<ol>\n<li>\u5f93\u696d\u54e1\u306e\u6170\u5b89\u306e\u305f\u3081\u306b\u884c\u308f\u308c\u308b\u904b\u52d5\u4f1a\u3001\u6f14\u82b8\u4f1a\u3001\u65c5\u884c\u7b49\u306b\u901a\u5e38\u8981\u3059\u308b\u8cbb\u7528<\/li>\n<li>\u98f2\u98df\u7b49\u306e\u305f\u3081\u306b\u8981\u3059\u308b\u8cbb\u7528\u3067\u3001\u652f\u51fa\u984d\u3092\u98f2\u98df\u7b49\u306e\u53c2\u52a0\u8005\u306e\u6570\u3067\u5272\u3063\u305f\u91d1\u984d\u304c\u4e00\u5b9a\u306e\u984d\u4ee5\u4e0b\u3067\u3042\u308b\u8cbb\u7528<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u8cbb\u7528\n<ul>\n<li>\u30ab\u30ec\u30f3\u30c0\u30fc\u3001\u624b\u5e33\u3001\u6247\u5b50\u3001\u3046\u3061\u308f\u3001\u624b\u306c\u3050\u3044\u7b49\u3092\u8d08\u4e0e\u3059\u308b\u305f\u3081\u306b\u901a\u5e38\u8981\u3059\u308b\u8cbb\u7528<\/li>\n<li>\u4f1a\u8b70\u306e\u305f\u3081\u306e\u8336\u83d3\u3001\u5f01\u5f53\u305d\u306e\u4ed6\u98f2\u98df\u7269\u306e\u305f\u3081\u306b\u901a\u5e38\u8981\u3059\u308b\u8cbb\u7528<\/li>\n<li>\u65b0\u805e\u3001\u96d1\u8a8c\u7b49\u306e\u51fa\u7248\u7269\u7b49\u306e\u305f\u3081\u306e\u5ea7\u8ac7\u4f1a\u3084\u653e\u9001\u306e\u305f\u3081\u306e\u53d6\u6750\u306b\u901a\u5e38\u8981\u3059\u308b\u8cbb\u7528<\/li>\n<\/li>\n<\/ol>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5265.htm\" rel=\"noopener\" target=\"_blank\">No.5265 \u4ea4\u969b\u8cbb\u7b49\u306e\u7bc4\u56f2\u3068\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u8a08\u7b97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u4ee4\u548c6\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u4e0a\u8a182\u306e\u300c\u4e00\u5b9a\u306e\u984d\u300d\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u304c\u306a\u3055\u308c\u307e\u3057\u305f\u3002<span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c6\u5e744\u67081\u65e5\u304b\u3089\u306f\u3001\u4f01\u696d\u306e\u898f\u6a21\u306b\u95a2\u4fc2\u306a\u304f\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u4ea4\u969b\u8cbb\u7b49\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u98f2\u98df\u8cbb\u306e\u91d1\u984d\u57fa\u6e96\u304c\u4e00\u4eba\u5f53\u305f\u308a10,000\u5186\u4ee5\u4e0b\uff08\u4ee4\u548c6\u5e743\u670831\u65e5\u307e\u3067\u306f5,000\u5186\u4ee5\u4e0b\uff09\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>\u52a0\u3048\u3066\u3001<strong>\u6b21\u306e\u4ea4\u969b\u8cbb\u306b\u95a2\u3059\u308b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u7279\u4f8b\u306e\u9069\u7528\u671f\u9650\u304c3\u5e74\u9593\u5ef6\u9577<\/strong>\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u8a73\u7d30\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u63a5\u5f85\u98f2\u98df\u8cbb\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b<\/li>\n<li>\u4e2d\u5c0f\u6cd5\u4eba\u306b\u4fc2\u308b\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b<\/li>\n<\/ul>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2024\/06taikou_gaiyou.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u306e\u6982\u8981\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<h2>\u4ea4\u969b\u8cbb\u306e\u5177\u4f53\u7684\u306a\u7bc4\u56f2<\/h2>\n<p>\u4ea4\u969b\u8cbb\u306e\u5177\u4f53\u7684\u306a\u7bc4\u56f2\u306f\u3001<strong>\u6cd5\u4eba\u7a0e\u6cd5<\/strong>\u306e\u901a\u9054\u306a\u3069\u3067\u7d30\u304b\u304f\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u4ee3\u8868\u7684\u306a\u4ea4\u969b\u8cbb\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4ea4\u969b\u8cbb\u3068\u5e83\u544a\u5ba3\u4f1d\u8cbb\u3068\u306e\u533a\u5206\u306b\u3064\u3044\u3066<\/h3>\n<p>\u30ab\u30ec\u30f3\u30c0\u30fc\u3084\u624b\u306c\u3050\u3044\u3001\u624b\u5e33\u306a\u3069\u3001\u5f97\u610f\u5148\u306a\u3069\u306b\u914d\u5e03\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u8d08\u4e0e\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u3084\u3001\u4e00\u822c\u6d88\u8cbb\u8005\u3082\u542b\u3081\u305f<strong>\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u4eba\u306b\u5bfe\u3059\u308b\u5e83\u544a\u5ba3\u4f1d\u7684\u52b9\u679c\u3092\u610f\u56f3\u3059\u308b\u7269\u54c1\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306f\u3001\u4ea4\u969b\u8cbb\u306b\u306f\u542b\u307e\u308c\u305a\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46534\/\" data-internallinksmanager029f6b8e52c=\"169\" title=\"\u5e83\u544a\u5ba3\u4f1d\u8cbb\">\u5e83\u544a\u5ba3\u4f1d\u8cbb<\/a><\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5260.htm\" rel=\"noopener\" target=\"_blank\">No.5260 \u4ea4\u969b\u8cbb\u7b49\u3068\u5e83\u544a\u5ba3\u4f1d\u8cbb\u3068\u306e\u533a\u5206\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4ea4\u969b\u8cbb\u3068\u798f\u5229\u539a\u751f\u8cbb\u3068\u306e\u533a\u5206\u306b\u3064\u3044\u3066<\/h3>\n<p>\u904b\u52d5\u4f1a\u3084\u30ec\u30af\u30ea\u30a8\u30fc\u30b7\u30e7\u30f3\u3001\u793e\u54e1\u65c5\u884c\u306a\u3069\u3001\u3082\u3063\u3071\u3089<strong>\u5f93\u696d\u54e1\u3092\u52b4\u3046\u305f\u3081\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u306f\u4ea4\u969b\u8cbb\u3068\u306f\u306a\u3089\u305a\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/17264\/\" data-internallinksmanager029f6b8e52c=\"231\" title=\"\u798f\u5229\u539a\u751f\u8cbb\">\u798f\u5229\u539a\u751f\u8cbb<\/a><\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u3001\u793e\u5185\u30a4\u30d9\u30f3\u30c8\u7b49\u306b\u969b\u3057\u3066\u652f\u7d66\u3055\u308c\u3066\u3044\u308b\u98f2\u98df\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u306b\u3064\u3044\u3066\u3082\u3001\u798f\u5229\u539a\u751f\u8cbb\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5168\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3057\u305f\u5834\u5408\u306a\u3069\u3001\u652f\u51fa\u304c\u5e73\u7b49\u3067\u3042\u308b\u3082\u306e\u3067\u3001\u304b\u3064\u3001\u5e38\u8b58\u306e\u7bc4\u56f2\u5185\u306e\u91d1\u984d\u3067\u3042\u308b\u3082\u306e\u306b\u9650\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u4e00\u5b9a\u306e\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u306e\u307f\u306e\u98f2\u98df\u4ee3\u3092\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u305f\u5834\u5408\u306f\u3001\u300c\u793e\u5185\u98f2\u98df\u8cbb\u300d\u3068\u3057\u3066\u4ea4\u969b\u8cbb\u3084\u7d66\u4e0e\u6271\u3044\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5261.htm\" rel=\"noopener\" target=\"_blank\">No.5261 \u4ea4\u969b\u8cbb\u7b49\u3068\u798f\u5229\u539a\u751f\u8cbb\u3068\u306e\u533a\u5206\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4ea4\u969b\u8cbb\u3068\u5bc4\u9644\u91d1\u3068\u306e\u533a\u5206\u306b\u3064\u3044\u3066<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u3068\u3057\u3066\u306e\u304a\u91d1\u3084\u7269\u3001\u8cc7\u7523\u3068\u3044\u3063\u305f\u7d4c\u6e08\u7684\u306b\u5229\u76ca\u3068\u306a\u308b\u3082\u306e\u3092\u4e0e\u3048\u305f\u308a\u3001\u76f8\u624b\u306e\u6b32\u3057\u304c\u308b\u3082\u306e\u3092\u7121\u511f\u3067\u63d0\u4f9b\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u300c\u5bc4\u9644\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u3064\u307e\u308a\u3001\u4e8b\u696d\u306b\u76f4\u63a5\u7684\u306b\u95a2\u4fc2\u306e\u306a\u3044\u76f8\u624b\u306b\u5bfe\u3057\u3066\u3001\u898b\u8fd4\u308a\u3092\u6c42\u3081\u305a\u306b\u304a\u91d1\u3084\u7269\u54c1\u306b\u4e0e\u3048\u308b\u3053\u3068\u306f\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u4f8b\u306f\u3001\u653f\u6cbb\u56e3\u4f53\u3078\u306e\u62e0\u51fa\u91d1\u3084\u795e\u793e\u7b49\u3078\u306e\u5bc4\u8d08\u54c1\u306a\u3069\u304c\u4ea4\u969b\u8cbb\u3068\u306f\u306a\u3089\u305a\u3001\u5bc4\u9644\u91d1\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3053\u308c\u3089\u306e\u652f\u51fa\u306e\u5834\u5408\u3067\u3082\u5148\u306b\u6319\u3052\u305f\u4ea4\u969b\u8cbb\u3084\u3001\u5e83\u544a\u5ba3\u4f1d\u8cbb\u3001\u798f\u5229\u539a\u751f\u8cbb\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u305d\u3061\u3089\u304c\u512a\u5148\u3055\u308c\u3001\u5bc4\u9644\u91d1\u304b\u3089\u9664\u304b\u308c\u307e\u3059\u3002\u652f\u51fa\u3057\u305f\u5185\u5bb9\u304c\u4ea4\u969b\u8cbb\u304b\u3069\u3046\u304b\u3092\u3057\u3063\u304b\u308a\u3068\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5262.htm\" rel=\"noopener\" target=\"_blank\">No.5262 \u4ea4\u969b\u8cbb\u7b49\u3068\u5bc4\u9644\u91d1\u3068\u306e\u533a\u5206\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u63a5\u5f85\u98f2\u98df\u8cbb\u306e\u4ea4\u969b\u8cbb\u306e\u7bc4\u56f2<\/h3>\n<p>\u4ea4\u969b\u8cbb\u306e\u3046\u3061\u3001\u7279\u306b\u6c17\u3092\u3064\u3051\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u304c<strong>\u63a5\u5f85\u98f2\u98df\u8cbb<\/strong>\u3067\u3059\u3002\u4ea4\u969b\u8cbb\u306e\u5b9a\u7fa9\u3067\u3042\u308b\u300c\u305d\u306e\u5f97\u610f\u5148\u3001\u4ed5\u5165\u5148\u305d\u306e\u4ed6\u4e8b\u696d\u306b\u95a2\u4fc2\u306e\u3042\u308b\u8005\u7b49\u300d\u3068\u306e\u63a5\u5f85\u98f2\u98df\u3067\u3042\u308b\u306e\u304b\u3001\u305d\u308c\u3082\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u3067\u306f\u306a\u304f\u3001\u3042\u304f\u307e\u3067\u3082\u4e8b\u696d\u306e\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u304b\u3068\u3044\u3046\u70b9\u3092\u3088\u304f\u78ba\u8a8d\u3059\u3079\u304d\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001<span style=\"background-color: #ffff99;\"><b>\u52d8\u5b9a\u79d1\u76ee\u306b\u3064\u3044\u3066\u3082\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45437\/\" data-internallinksmanager029f6b8e52c=\"457\" title=\"\u4f1a\u8b70\u8cbb\">\u4f1a\u8b70\u8cbb<\/a>\u300d\u3068\u300c\u4ea4\u969b\u8cbb\u300d\u306e\u533a\u5206\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f1a\u8b70\u8cbb\u3068\u306f\u3001\u901a\u5e38\u306e\u793e\u5185\u3067\u884c\u308f\u308c\u308b\u4f1a\u8b70\u306b\u304a\u3044\u3066\u767a\u751f\u3057\u305f\u8cbb\u7528\uff08\u98f2\u98df\u8cbb\u3001\u4f1a\u5834\u8cbb\u3001\u8cc7\u6599\u4ee3\u306a\u3069\uff09\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u98f2\u98df\u8cbb\u3067\u3042\u3063\u3066\u3082\u793e\u5185\u306e\u4f1a\u8b70\u306e\u305f\u3081\u306e\u304a\u5f01\u5f53\u4ee3\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u4f1a\u8b70\u8cbb\u3067\u7d4c\u7406\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"background-color: #ffff99;\"><b>\u63a5\u5f85\u98f2\u98df\u8cbb\u306e\u3046\u3061\u3001\u53c2\u52a0\u8005\u4e00\u4eba\u3042\u305f\u308a10,000\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u4ea4\u969b\u8cbb\u306e\u4e2d\u3067\u3082800\u4e07\u5186\u306e\u5236\u9650\u306b\u95a2\u4fc2\u306a\u304f\u3001\u5168\u984d\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span>\u3057\u305f\u304c\u3063\u3066\u3001\u5e74\u9593\u3067\u4ea4\u969b\u8cbb\u304c800\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u7279\u306b\u610f\u8b58\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4ea4\u969b\u8cbb\u304c800\u4e07\u5186\u3092\u8d85\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e2d\u5c0f\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u63a5\u5f85\u98f2\u98df\u8cbb\u306e\u3046\u3061\u3001\u4e00\u4eba\u5f53\u305f\u308a10,000\u5186\u4ee5\u4e0b\u306e\u3082\u306e\u306f\u533a\u5206\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u300110,000\u5186\u4ee5\u4e0b\u306e\u63a5\u5f85\u98f2\u98df\u8cbb\u3068\u3057\u3066\u305d\u306e\u5168\u984d\u3092\u640d\u91d1\u51e6\u7406\u3059\u308b\u969b\u306e\u8981\u4ef6\u3068\u3057\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" data-internallinksmanager029f6b8e52c=\"562\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a>\u306b\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3053\u3061\u3089\u3082\u7559\u610f\u3057\u3066\u304a\u3044\u3066\u4e0b\u3055\u3044\u3002<\/p>\n<div style=\"padding: 20px; margin-bottom: 10px; border: 1px solid #333333;\">\n\u30a4\u3000 \u98f2\u98df\u7b49\u306e\u5e74\u6708\u65e5<br \/>\n\u30ed\u3000 \u98f2\u98df\u7b49\u306b\u53c2\u52a0\u3057\u305f\u5f97\u610f\u5148\u3001\u4ed5\u5165\u5148\u305d\u306e\u4ed6\u4e8b\u696d\u306b\u95a2\u4fc2\u306e\u3042\u308b\u8005\u7b49\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u304a\u3088\u3073\u305d\u306e\u95a2\u4fc2<br \/>\n\u30cf\u3000 \u98f2\u98df\u7b49\u306b\u53c2\u52a0\u3057\u305f\u8005\u306e\u6570<br \/>\n\u30cb \u3000\u305d\u306e\u8cbb\u7528\u306e\u91d1\u984d\u4e26\u3073\u306b\u98f2\u98df\u5e97\u7b49\u306e\u540d\u79f0\u304a\u3088\u3073\u6240\u5728\u5730\uff08\u5e97\u8217\u304c\u306a\u3044\u7b49\u306e\u7406\u7531\u3067\u540d\u79f0\u307e\u305f\u306f\u6240\u5728\u5730\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u3068\u304d\u306f\u3001\u9818\u53ce\u66f8\u7b49\u306b\u8a18\u8f09\u3055\u308c\u305f\u652f\u6255\u5148\u306e\u540d\u79f0\u3001\u4f4f\u6240\u7b49\uff09<br \/>\n\u30db\u3000 \u305d\u306e\u4ed6\u53c2\u8003\u3068\u306a\u308b\u3079\u304d\u4e8b\u9805\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5265.htm\" rel=\"noopener\" target=\"_blank\">No.5265 \u4ea4\u969b\u8cbb\u7b49\u306e\u7bc4\u56f2\u3068\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u8a08\u7b97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u7e70\u308a\u8fd4\u3057\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u9818\u53ce\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u304c\u3059\u3079\u3066\u8a18\u5165\u3055\u308c\u305f\u9818\u53ce\u66f8\u304c\u306a\u3051\u308c\u3070\u300110,000\u5186\u4ee5\u4e0b\u306e\u63a5\u5f85\u98f2\u98df\u8cbb\u3067\u3042\u3063\u3066\u3082\u901a\u5e38\u306e\u4ea4\u969b\u8cbb\u3068\u540c\u69d8\u306e\u53d6\u6271\u3044\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u7406\u306e\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u9818\u53ce\u66f8\u306e\u8a18\u8f09\u65b9\u6cd5\u3092\u7d4c\u55b6\u8005\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u7d4c\u8cbb\u7cbe\u7b97\u3092\u884c\u3046\u793e\u54e1\u5168\u54e1\u306b\u3042\u3089\u304b\u3058\u3081\u6307\u5c0e\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3059\u3002<\/p>\n<h2>\u4ea4\u969b\u8cbb\u306e\u7d4c\u8cbb\u8a08\u4e0a\u306e\u6761\u4ef6\u3068\u6ce8\u610f\u70b9<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u4ea4\u969b\u8cbb\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u4ea4\u969b\u8cbb\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6<\/h3>\n<p>\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u4ea4\u969b\u8cbb\u306f\u4e8b\u696d\u3092\u9042\u884c\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u3059\u3079\u3066\u306e\u4ea4\u969b\u8cbb\u3092\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3057\u307e\u3046\u3068\u3001\u79df\u7a0e\u56de\u907f\u306e\u305f\u3081\u306b\u63a5\u5f85\u3092\u884c\u3046\u53ef\u80fd\u6027\u3082\u51fa\u3066\u304d\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u4ea4\u969b\u8cbb\u306e\u640d\u91d1\u7b97\u5165\u306b\u4e00\u5b9a\u306e\u4e0a\u9650\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3092<strong>\u4ea4\u969b\u8cbb\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6<\/strong>\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ea4\u969b\u8cbb\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306b\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u5927\u4f01\u696d\u5411\u3051\u3068\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u3046\u3061\u3001\u5927\u4f01\u696d\u306e\u4ea4\u969b\u8cbb\u306e\u307b\u3046\u304c\u640d\u91d1\u306b\u7b97\u5165\u3057\u306b\u304f\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f\u3001\u4e00\u5b9a\u91d1\u984d\u307e\u3067\u306e\u4ea4\u969b\u8cbb\u3092\u640d\u91d1\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u3053\u3067\u3044\u3046\u4e2d\u5c0f\u4f01\u696d\u3068\u306f\u3001\u671f\u672b\u306e<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u306e\u984d\u307e\u305f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c1\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u7b49\u306e\u6cd5\u4eba\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5265.htm\" rel=\"noopener\" target=\"_blank\">No.5265 \u4ea4\u969b\u8cbb\u7b49\u306e\u7bc4\u56f2\u3068\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u8a08\u7b97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4ea4\u969b\u8cbb\u304c\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u6761\u4ef6<\/h3>\n<p>\u898b\u3066\u304d\u305f\u901a\u308a\u3001<span style=\"background-color: #ffff99;\"><b>\u5f97\u610f\u5148\u3084\u53d6\u5f15\u5148\u306a\u3069\u3078\u306e\u63a5\u5f85\u3084\u6170\u5b89\u3001\u4f9b\u5fdc\u3001\u8d08\u7b54\u306a\u3069\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u4ea4\u969b\u8cbb\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u307e\u3067\u306f\u4ea4\u969b\u8cbb\u3092\u7d4c\u8cbb\uff08\u640d\u91d1\u7b97\u5165\uff09\u3068\u3057\u3066\u8a8d\u3081\u308b\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ea4\u969b\u8cbb\u306f\u3001\u3042\u304f\u307e\u3067\u63a5\u5f85\u884c\u70ba\u304c\u3042\u3063\u305f\u6642\u70b9\u3067\u8a8d\u8b58\u3057\u3001\u672a\u6255\u3044\u306e\u5834\u5408\u3067\u3082\u7d4c\u8cbb\u306b\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u98f2\u98df\u304c\u671f\u672b\u306b\u884c\u308f\u308c\u3001\u652f\u6255\u3044\u304c\u6765\u671f\u306e\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5f53\u671f\u306e\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u9006\u306b\u3001\u4ee3\u91d1\u3092\u5f53\u671f\u306b\u524d\u6255\u3044\u3057\u3001\u63a5\u5f85\u884c\u70ba\u304c\u6765\u671f\u306e\u5834\u5408\u306f\u3001\u5f53\u671f\u3067\u306f\u4ea4\u969b\u8cbb\u3068\u3057\u3066\u7d4c\u8cbb\u306b\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u4ea4\u969b\u8cbb\u306e\u640d\u91d1\u7b97\u5165\u306e\u4e0a\u9650\u91d1\u984d<\/h3>\n<p>\u4ee4\u548c6\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u9069\u7528\u5ef6\u9577\u3068\u306a\u3063\u305f\u300c\u63a5\u5f85\u98f2\u98df\u8cbb\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u300d\u3068\u300c\u4e2d\u5c0f\u6cd5\u4eba\u306b\u4fc2\u308b\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u300d\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u308c\u3089\u306f\u3001<strong>\u4ea4\u969b\u8cbb\u306e\u640d\u91d1\u7b97\u5165\u306e\u4e0a\u9650\u91d1\u984d\u306b\u3064\u3044\u3066\u306e\u898f\u5b9a\u3067\u3001\u8cc7\u672c\u91d1\u304c1\u5104\u5186\u4ee5\u4e0b\u3068\u306a\u308b\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u4ea4\u969b\u8cbb\u306e\u640d\u91d1\u7b97\u5165\u306e\u4e0a\u9650\u91d1\u984d<\/strong>\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin-bottom: 10px; border: 1px solid #333333;\">\n<ol>\n<li>\u5e74\u9593800\u4e07\u5186\u307e\u3067\uff08\u4e2d\u5c0f\u6cd5\u4eba\u306b\u4fc2\u308b\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\uff09<\/li>\n<li>\u4ea4\u969b\u8cbb\u306e\u984d\u306e\u3046\u3061\u3001\u98f2\u98df\u8cbb\u306e50%\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u307e\u3067\uff08\u63a5\u5f85\u98f2\u98df\u8cbb\u306b\u4fc2\u308b\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\uff09<\/li>\n<\/ol>\n<\/div>\n<p>\u203b1\u30012\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u4e00\u4eba\u3042\u305f\u308a10,000\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u98f2\u98df\u4ee3\u306f\u3001\u7d4c\u8cbb\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3044\u3066\u4ea4\u969b\u8cbb1,000\u4e07\u5186\u304c\u5168\u984d\u98f2\u98df\u4ee3\u3067\u3042\u3063\u305f\u5834\u5408\u30011\u3092\u9078\u629e\u3059\u308c\u3070800\u4e07\u5186\u307e\u3067\u30012\u3092\u9078\u629e\u3059\u308c\u3070\u30011,000\u4e07\u5186\u00d750%\uff1d500\u4e07\u5186\u307e\u3067\u3001\u4ea4\u969b\u8cbb\u3092\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u30011\u306e\u307b\u3046\u304c\u6709\u5229\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/01\/image1.png\" alt=\"\u4ea4\u969b\u8cbb\u306e\u640d\u91d1\u7b97\u5165\u306e\u4e0a\u9650\u91d1\u984d \u4ea4\u969b\u8cbb1,000\u4e07\u5186\u306e\u5834\u5408\" width=\"376\" height=\"209\" class=\"aligncenter size-full wp-image-72081\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/01\/image1.png 376w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/01\/image1-300x167.png 300w\" sizes=\"auto, (max-width: 376px) 100vw, 376px\" \/><\/p>\n<p>\u307e\u305f\u3001\u4ea4\u969b\u8cbb2,000\u4e07\u5186\u304c\u5168\u984d\u98f2\u98df\u4ee3\u3067\u3042\u3063\u305f\u5834\u5408\u30011\u3092\u9078\u629e\u3059\u308c\u3070800\u4e07\u5186\u307e\u3067\u30012\u3092\u9078\u629e\u3059\u308c\u3070\u30012,000\u4e07\u5186\u00d750%\uff1d1,000\u4e07\u5186\u307e\u3067\u3001\u4ea4\u969b\u8cbb\u3092\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u30012\u306e\u307b\u3046\u304c\u6709\u5229\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/01\/image2.png\" alt=\"\u4ea4\u969b\u8cbb\u306e\u640d\u91d1\u7b97\u5165\u306e\u4e0a\u9650\u91d1\u984d \u4ea4\u969b\u8cbb2,000\u4e07\u5186\u306e\u5834\u5408\" width=\"506\" height=\"190\" class=\"aligncenter size-full wp-image-72082\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/01\/image2.png 506w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/01\/image2-300x113.png 300w\" sizes=\"auto, (max-width: 506px) 100vw, 506px\" \/><\/p>\n<p>\u4e0a\u9650\u3092\u3069\u3061\u3089\u306b\u3059\u308b\u304b\u306f\u3001\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u6642\u306b\u4ea4\u969b\u8cbb\u306e\u640d\u91d1\u7b97\u5165\u984d\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3001\u6709\u5229\u306a\u307b\u3046\u3092\u9078\u629e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u8cc7\u672c\u91d1\u304c1\u5104\u5186\u8d85100\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3084\u8cc7\u672c\u91d1\u304c100\u5104\u5186\u8d85\u306e\u6cd5\u4eba\u306e\u4ea4\u969b\u8cbb\u7b49\u306f\u3001\u4e0a\u8a18\u3068\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u4e0b\u8a18\u30b5\u30a4\u30c8\u7b49\u3067\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5265.htm\" rel=\"noopener\" target=\"_blank\">No.5265 \u4ea4\u969b\u8cbb\u7b49\u306e\u7bc4\u56f2\u3068\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u8a08\u7b97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u4ea4\u969b\u8cbb\u306e\u4e0a\u9650\u984d\u304c\u306a\u3044<\/h2>\n<p>\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3001\u4ea4\u969b\u8cbb\u306e\u7d4c\u8cbb\u8a08\u4e0a\u306b\u3001\u4e00\u5b9a\u306e\u4e0a\u9650\u984d\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3067\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u306e\u5834\u5408\u3067\u306f\u3001\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u3067\u4ed5\u4e8b\u3092\u5f97\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4ea4\u969b\u8cbb\u3092\u5c11\u306a\u304f\u3059\u308b\u3053\u3068\u306f\u3001\u6b7b\u6d3b\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e00\u822c\u7684\u306b\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u6cd5\u4eba\u306b\u6bd4\u3079\u3066\u3001\u4ea4\u969b\u8cbb\u306b\u56de\u3059\u8cc7\u91d1\u306f\u5c11\u306a\u3044\u3068\u8a00\u3048\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u69d8\u3005\u306a\u7406\u7531\u304b\u3089\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u306f\u3001\u4ea4\u969b\u8cbb\u306e\u7d4c\u8cbb\u8a08\u4e0a\u306e\u4e0a\u9650\u306f\u3001\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4ea4\u969b\u8cbb\u306e\u8a08\u4e0a\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/blog\/17242\/\" data-lkc-id=\"1563\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">Money Forward Bizpedia<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4ea4\u969b\u8cbb\u306e\u8a08\u4e0a\u6642\u306b\u6ce8\u610f\u3059\u3079\u304d\u3053\u3068<\/div><div class=\"lkc-excerpt\">\u4e8b\u696d\u3092\u5186\u6ed1\u306b\u9032\u3081\u3066\u3044\u304f\u305f\u3081\u306b\u306f\u3001\u5f97\u610f\u5148\u3084\u4ed5\u5165\u5148\u3068\u306e\u95a2\u4fc2\u304b\u3089\u751f\u3058\u308b\u63a5\u5f85\u3084\u8d08\u7b54\u306a\u3069\u3001\u4ea4\u969b\u8cbb\u3068\u3057\u3066\u306e\u652f\u51fa\u306f\u6b20\u304b\u305b\u306a\u3044\u3082\u306e\u3067\u3059\u3002\u8cbb\u7528\u79d1\u76ee\u3068\u3057\u3066\u3082\u591a\u7528\u3055\u308c\u308b\u4ea4\u969b\u8cbb\u3067\u3059\u304c\u3001\u305d\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u3067\u3001\u4ea4\u969b\u8cbb\u306e\u7a0e\u6cd5\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u53d7\u3051\u308b\u6761\u4ef6\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u4ea4\u969b\u8cbb\u306e\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u3067\u306f\u3001\u5177\u4f53\u4f8b\u3067\u4ea4\u969b\u8cbb\u306e\u4ed5\u8a33\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\uff08\u4f8b\uff09\u53d6\u5f15\u5148\u3092\u98f2\u98df\u5e97\u3067\u63a5\u5f85\u3057\u3001\u4ee3\u91d1100,000\u5186\u3092\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u3002\u306a\u304a\u3001\u4e00\u4eba\u5f53\u305f\u308a\u306e\u98f2\u98df\u4ee3\u306f10,000\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u4ea4\u969b\u8cbb<\/td>\n<td>100,000\u5186<\/td>\n<td>\u73fe\u91d1<\/td>\n<td>100,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uff08\u4f8b\uff09\u304a\u4e2d\u5143\u306e\u5546\u54c1\u309250,000\u5186\u3001\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u3001\u53d6\u5f15\u5148\u306b\u6e21\u3057\u305f\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u4ea4\u969b\u8cbb<\/td>\n<td>50,000\u5186<\/td>\n<td>\u73fe\u91d1<\/td>\n<td>50,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee\u300c\u4ea4\u969b\u8cbb\u300d\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\" data-internallinksmanager029f6b8e52c=\"239\" title=\"\u4f1a\u8a08\u30bd\u30d5\u30c8\">\u4f1a\u8a08\u30bd\u30d5\u30c8<\/a>\u306b\u3088\u3063\u3066\u300c\u63a5\u5f85\u4ea4\u969b\u8cbb\u300d\u306e\u79d1\u76ee\u306a\u3069\u304c\u4f7f\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u3069\u3061\u3089\u3092\u4f7f\u3063\u3066\u3082\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ea4\u969b\u8cbb\u306e\u984d\u306b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"572\" title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a>\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u7d4c\u7406\u65b9\u5f0f\u306b\u3088\u3063\u3066\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6917.htm\" rel=\"noopener\" target=\"_blank\">No.6917 \u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u3092\u7b97\u51fa\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u7b49\u306e\u53d6\u6271\u3044\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u307e\u305f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/2122\/\" data-internallinksmanager029f6b8e52c=\"292\" title=\"\u8ab2\u7a0e\u4ed5\u5165\">\u8ab2\u7a0e\u4ed5\u5165<\/a>\u308c\u306b\u3064\u3044\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/invoice\/basic\/48071\/\" data-internallinksmanager029f6b8e52c=\"569\" title=\"\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6<\/a>\u306e\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u3059\u308b\u5834\u5408\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/890301\/index.htm\" rel=\"noopener\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u6cd5\u7b49\u306e\u65bd\u884c\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u4ea4\u969b\u8cbb\u7b49\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u7b49\u306e\u984d\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u4ea4\u969b\u8cbb\u3092\u7406\u89e3\u3057\u3066\u6b63\u3057\u304f\u7bc0\u7a0e\u3057\u3088\u3046<\/h2>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u3001\u4ea4\u969b\u8cbb\u306b\u306f\u4e00\u5b9a\u306e\u4e0a\u9650\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e00\u4eba\u3042\u305f\u308a10,000\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u98f2\u98df\u4ee3\u306a\u3069\u3001\u4ea4\u969b\u8cbb\u306b\u3057\u306a\u304f\u3066\u3082\u3088\u3044\u3082\u306e\u306f\u3001\u4ea4\u969b\u8cbb\u304b\u3089\u9664\u5916\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4ea4\u969b\u8cbb\u306e\u4e0a\u9650\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u30822\u901a\u308a\u306e\u65b9\u6cd5\u304c\u3042\u308a\u3001\u81ea\u793e\u306b\u6709\u5229\u306a\u307b\u3046\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4ea4\u969b\u8cbb\u306e\u91d1\u984d\u304c\u5927\u304d\u3044\u5834\u5408\u306f\u3001\u6b63\u3057\u3044\u51e6\u7406\u3092\u3059\u308b\u3053\u3068\u3067\u5927\u304d\u306a\u7bc0\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002\u4ea4\u969b\u8cbb\u3092\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u3001\u30eb\u30fc\u30eb\u3092\u5b88\u3063\u3066\u6b63\u3057\u304f\u7bc0\u7a0e\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e8b\u696d\u3092\u9032\u3081\u3066\u3044\u304f\u4e0a\u3067\u5fc5\u8981\u306a\u8cbb\u7528\u306e\u3072\u3068\u3064\u306b\u3001\u4ea4\u969b\u8cbb\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u306f\u3001\u4ea4\u969b\u8cbb\u306f\u6cd5\u4eba\u3068\u500b\u4eba\u3067\u306f\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308a\u3001\u7d4c\u8cbb\u306b\u306a\u308b\u7bc4\u56f2\u304c\u7570\u306a\u3063\u305f\u308a\u3001\u6cd5\u4eba\u306b\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u5236\u5ea6\u304c\u3042\u3063\u305f\u308a\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u6cd5\u4eba\u3067\u3082\u5927\u4f01\u696d\u3068\u4e2d\u5c0f\u4f01\u696d\u3067\u30eb\u30fc\u30eb\u304c\u7570 [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":71953,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[57],"tags":[92],"class_list":["post-12782","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-account-titles","tag-first_test"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts\/12782","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/comments?post=12782"}],"version-history":[{"count":35,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts\/12782\/revisions"}],"predecessor-version":[{"id":72088,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts\/12782\/revisions\/72088"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/media\/71953"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/media?parent=12782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/categories?post=12782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/tags?post=12782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}