{"id":14336,"date":"2015-02-19T09:00:08","date_gmt":"2015-02-19T00:00:08","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=14336"},"modified":"2025-02-20T08:58:35","modified_gmt":"2025-02-19T23:58:35","slug":"tax-system-for-research-and-development","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/14336\/","title":{"rendered":"\u4e2d\u5c0f\u4f01\u696d\u306b\u5927\u304d\u306a\u512a\u9047\uff01\u7814\u7a76\u958b\u767a\u7a0e\u5236\u3092\u6d3b\u7528\u3057\u3066\u7814\u7a76\u958b\u767a\u3092\u4fc3\u9032\u305b\u3088"},"content":{"rendered":"<p>\u300c<strong>\u7814\u7a76\u958b\u767a\u7a0e\u5236<\/strong>\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u8033\u306b\u3057\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p>\u3053\u308c\u306f\u3001\u56fd\u304c\u6210\u9577\u529b\u3068\u56fd\u969b\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u76ee\u7684\u306b\u3001\u7814\u7a76\u30fb\u958b\u767a\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3092<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u304b\u3089\u63a7\u9664\u3059\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u7814\u7a76\u3084\u958b\u767a\u306b\u591a\u304f\u306e\u6295\u8cc7\u3092\u3059\u308c\u3070\u3059\u308b\u307b\u3069\u7a0e\u91d1\u304c\u304a\u5f97\u306b\u306a\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u6a5f\u4f1a\u306b\u3042\u3089\u305f\u3081\u3066\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e4\u3064\u306e\u5206\u985e<\/h2>\n<p>\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306f\u4ee5\u4e0b\u306e4\u7a2e\u985e\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"pr\"><strong>(1)\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7dcf\u984d\u306b\u4fc2\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\u5236\u5ea6<br \/>\n(2)\u7279\u5225\u8a66\u9a13\u7814\u7a76\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u5236\u5ea6<br \/>\n(3)\u4e2d\u5c0f\u4f01\u696d\u6280\u8853\u57fa\u76e4\u5f37\u5316\u7a0e\u5236<br \/>\n(4)\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u7b49\u306e\u7a0e\u984d\u63a7\u9664\u5236\u5ea6<\/strong><\/div>\n<p>\u305d\u308c\u3067\u306f\u4e00\u3064\u4e00\u3064\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>(1)\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7dcf\u984d\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u5236\u5ea6<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-14346\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/02\/imasia_7466916_M.jpg\" alt=\"\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7dcf\u984d\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\" width=\"750\" height=\"350\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/02\/imasia_7466916_M.jpg 750w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/02\/imasia_7466916_M-300x140.jpg 300w\" sizes=\"auto, (max-width: 750px) 100vw, 750px\" \/><br \/>\n\u3053\u306e\u5236\u5ea6\u306f\u3001<strong>\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7dcf\u984d\u306e\u3046\u3061\u3001\u4e00\u5b9a\u306e\u5272\u5408\u3092\u6cd5\u4eba\u7a0e\u304b\u3089\u63a7\u9664\u3057\u3066\u304f\u308c\u308b<\/strong>\u3068\u3044\u3046\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u3092\u3057\u3066\u3044\u308b\u6cd5\u4eba\u3067\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306e\u969b\u306b\u5fc5\u8981\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3067\u7533\u8acb\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u3044\u3046\u8a66\u9a13\u7814\u7a76\u8cbb\u3068\u3044\u3046\u306e\u306f\u3001\u88fd\u54c1\u3084\u6280\u8853\u306e\u88fd\u9020\u30fb\u6539\u826f\u30fb\u8003\u6848\u30fb\u767a\u660e\u306e\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306e\u3053\u3068\u3067\u3001\u539f\u6750\u6599\u3084\u4eba\u4ef6\u8cbb\u3084\u305d\u306e\u4ed6\u7d4c\u8cbb\u304c\u3059\u3079\u3066\u542b\u307e\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5916\u90e8\u304b\u3089\u8cc7\u91d1\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u305d\u306e\u91d1\u984d\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u4eba\u6587\u30fb\u793e\u4f1a\u79d1\u5b66\u95a2\u4fc2\u306e\u7814\u7a76\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6c17\u306b\u306a\u308b\u63a7\u9664\u984d\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u300c<strong>\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7dcf\u984d 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src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/02\/6990230472_57947b335d_k.jpg\" alt=\"\u4e2d\u5c0f\u4f01\u696d\u6280\u8853\u57fa\u76e4\u5f37\u5316\u7a0e\u5236\" width=\"750\" height=\"350\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/02\/6990230472_57947b335d_k.jpg 750w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/02\/6990230472_57947b335d_k-300x140.jpg 300w\" sizes=\"auto, (max-width: 750px) 100vw, 750px\" \/>Photo by <a href=\"http:\/\/www.flickr.com\/photos\/rdecom\/6990230472\" target=\"_blank\" rel=\"noopener\">U.S. Army 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