{"id":14538,"date":"2015-02-18T09:00:47","date_gmt":"2015-02-18T00:00:47","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=14538"},"modified":"2026-01-27T09:28:56","modified_gmt":"2026-01-27T00:28:56","slug":"business-tax-splitting-criteria","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/14538\/","title":{"rendered":"\u5206\u5272\u57fa\u6e96\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u3044\u307e\u3059\u304b\uff1f\u4e8b\u696d\u7a0e\u306e\u5206\u5272\u57fa\u6e96\u306e\u57fa\u790e"},"content":{"rendered":"<p>\u4e8b\u696d\u7a0e\u3092\u6255\u3063\u3066\u3044\u308b\u6cd5\u4eba\u306f\u305f\u304f\u3055\u3093\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5404\u5730\u306b\u4e8b\u696d\u6240\u3092\u5c55\u958b\u3057\u3066\u3044\u308b\u6cd5\u4eba\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u3067\u306f\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u3069\u3053\u3067\u6255\u3046\u306e\u3067\u3057\u3087\u3046\uff1f\u3000\u4e8b\u696d\u6240\u306e\u3042\u308b\u5404\u5730\u306b\u7d0d\u3081\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u307e\u305f\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u5206\u5272\u57fa\u6e96\u3068\u3044\u3046\u8a00\u8449\u306f\u805e\u3044\u305f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u5206\u5272\u57fa\u6e96\u3068\u306f<\/h2>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u3001\u4e8b\u52d9\u6240\u7b49\u306e\u4f4f\u6240\u306e\u3042\u308b\u90fd\u9053\u5e9c\u770c\u30fb\u5e02\u753a\u6751\u306b\u304a\u3044\u3066\u8ab2\u3055\u308c\u308b\u5730\u65b9\u7a0e\u3067\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u4e8b\u52d9\u6240\u7b49\u304c\u8907\u6570\u306e\u5730\u57df\u306b\u3042\u308b\u5834\u5408\u306f\u8ab2\u7a0e\u6a19\u6e96\u984d\u3092\u4e00\u5b9a\u306e\u5272\u5408\u3067\u5206\u5272\u3057\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u3053\u306e\u4e00\u5b9a\u306e\u57fa\u6e96\u3092\u300c\u5206\u5272\u57fa\u6e96\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u5206\u5272\u57fa\u6e96\u306f\u3001\u6cd5\u4eba\u306e\u696d\u7a2e\u306b\u3088\u3063\u3066\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u4e8b\u696d\u7a0e\u304c\u8907\u6570\u306e\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u6cd5\u4eba\u306e\u4e8b\u696d\u7a0e\u306b\u304b\u304b\u308f\u308b\u5206\u5272\u57fa\u6e96\u306e\u9069\u7528\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h2>\u696d\u7a2e\u306b\u3088\u308b\u5206\u5272\u57fa\u6e96\u306e\u7a2e\u985e<\/h2>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u5206\u5272\u57fa\u6e96\u306f\u3001\u6cd5\u4eba\u306e\u696d\u7a2e\u306b\u3088\u3063\u3066\u4e0b\u8a18\u306e\u3088\u3046\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><b>\u30fb\u975e\u88fd\u9020\u696d\uff08\u4e0b\u8a18\u4ee5\u5916\u306e\u696d\u7a2e\uff09<\/b><br \/>\n\u4e8b\u52d9\u6240\u7b49\u306e\u6570\u3068\u5f93\u696d\u8005\u306e\u6570<\/p>\n<p><b>\u30fb\u88fd\u9020\u696d<\/b><br \/>\n\u5f93\u696d\u8005\u306e\u6570<\/p>\n<p><b>\u30fb\u5009\u5eab\u696d\u30fb\u30ac\u30b9\u4f9b\u7d66\u696d<\/b><br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21316\/\" data-internallinksmanager029f6b8e52c=\"133\" title=\"\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/a>\u306e\u4fa1\u984d<\/p>\n<p><b>\u30fb\u96fb\u6c17\u4f9b\u7d66\u696d<\/b><br \/>\n\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u4fa1\u984d\u3068\u767a\u96fb\u306b\u4f7f\u7528\u3059\u308b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u4fa1\u984d<\/p>\n<p><b>\u30fb\u9244\u9053\u4e8b\u696d\u30fb\u8ecc\u9053\u4e8b\u696d<\/b><br \/>\n\u8ecc\u9053\u306e\u5ef6\u9577\u30ad\u30ed\u30e1\u30fc\u30c8\u30eb\u6570<\/p>\n<p>\u4e0a\u8a18\u306e\u3044\u305a\u308c\u304b\u3067\u306f\u306a\u304f\u3001\u8907\u6570\u306e\u4e8b\u696d\u3092\u55b6\u3080\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u30e1\u30a4\u30f3\u3068\u306a\u308b\u4e8b\u696d\u306b\u3064\u3044\u3066\u306e\u5206\u5272\u57fa\u6e96\u3092\u9069\u7528\u3057\u307e\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u3001\u58f2\u4e0a\u91d1\u984d\u306e\u5927\u304d\u3044\u4e8b\u696d\u304c\u30e1\u30a4\u30f3\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<h3>\u4e8b\u52d9\u6240\u7b49\u306e\u6570\u3068\u306f\uff1f<\/h3>\n<p>\u305d\u3082\u305d\u3082\u4e8b\u52d9\u6240\u7b49\u3068\u306f\u3001\u7d99\u7d9a\u7684\u306b\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u305f\u8a2d\u5099\u3001\u5834\u6240\u3092\u3055\u3057\u307e\u3059\u3002<b>\u672c\u6765\u306e\u4e8b\u696d\u306b\u3055\u307e\u3056\u307e\u306a\u8981\u56e0\u3067\u95a2\u9023\u3057\u3066\u884c\u308f\u308c\u308b\u3088\u3046\u306a\u4ed8\u968f\u7684\u306a\u4e8b\u696d\u3067\u3042\u3063\u3066\u3082\u3001\u4e00\u822c\u5e38\u8b58\u7684\u306b\u898b\u3066\u305d\u3053\u3067\u4e8b\u696d\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3068\u601d\u308f\u308c\u3066\u3044\u308b\u3082\u306e\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/b><\/p>\n<p><b>\u4e8b\u52d9\u6240\u3084\u4e8b\u696d\u6240\u3068\u8a8d\u5b9a\u3055\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u4e8b\u696d\u306b\u7d99\u7d9a\u6027\u3092\u6301\u305f\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u30012\uff5e3\u30f6\u6708\u3068\u3044\u3063\u305f\u4e00\u6642\u7684\u306b\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u305f\u4eee\u306e\u8a2d\u5099\u7b49\u306f\u3001\u4e8b\u52d9\u6240\u3068\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093<\/b>\u3002 \u305d\u3057\u3066\u3001\u5206\u5272\u57fa\u6e96\u3067\u3044\u3046\u3068\u3053\u308d\u306e\u300c\u6570\u300d\u3068\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u5185\u306e\u5404\u6708\u306e\u6700\u7d42\u65e5\u306b\u304a\u3051\u308b\u6570\u3092\u5408\u8a08\u3057\u305f\u3082\u306e\u3092\u3055\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5f93\u696d\u8005\u306e\u6570\u3068\u306f\uff1f<\/h3>\n<p>\u307e\u305a\u3001\u5f93\u696d\u8005\u3068\u306f\u3001\u7d66\u6599\u3084\u8cc3\u91d1\u3001\u8af8\u624b\u5f53\u3001\u8cde\u4e0e\u306a\u3069\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u4eba\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<b>\u7d4c\u55b6\u8005\u3067\u3042\u308b\u500b\u4eba\u3084\u305d\u306e\u89aa\u65cf\u3001\u307e\u305f\u306f\u540c\u5c45\u4eba\u306e\u3046\u3061\u3001\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3051\u308c\u3069\u3082\u3001\u305d\u306e\u4e8b\u696d\u306b\u304a\u3044\u3066\u50cd\u3044\u3066\u3044\u308b\u4eba\u3082\u5f93\u696d\u8005\u3068\u307f\u306a\u3057\u307e\u3059\u3002<\/b><\/p>\n<p>\u305d\u3057\u3066\u3001\u5404\u4e8b\u696d\u6240\u7b49\u306b\u304a\u3051\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u6700\u7d42\u65e5\u306b\u5728\u7c4d\u3059\u308b\u5f93\u696d\u54e1\u306e\u4eba\u6570\u304c\u3001\u5206\u5272\u57fa\u6e96\u3067\u3044\u3046\u3068\u3053\u308d\u306e\u300c\u5f93\u696d\u54e1\u306e\u6570\u300d\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u9014\u4e2d\u306b\u4e8b\u52d9\u6240\u7b49\u3092\u65b0\u3057\u304f\u3057\u305f\u308a\u3001\u306a\u304f\u3057\u305f\u308a\u3057\u305f\u5834\u5408\u306f\u3001\u6240\u5728\u3057\u305f\u6708\u6570\u3067\u6309\u5206\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f93\u696d\u8005\u6570\u306e\u5909\u52d5\u304c\u5927\u304d\u304f\u3001\u5404\u6708\u306e\u6700\u7d42\u65e5\u306b\u304a\u3051\u308b\u4eba\u6570\u306e\u3046\u3061\u3001\u3082\u3063\u3068\u3082\u591a\u3044\u5f93\u696d\u8005\u6570\u304c\u3082\u3063\u3068\u3082\u5c11\u306a\u3044\u3068\u304d\u306e\u5f93\u696d\u8005\u6570\u306e2\u500d\u3092\u8d85\u3048\u308b\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u5404\u6708\u306e\u5e73\u5747\u3092\u5f93\u696d\u8005\u6570\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u88fd\u9020\u696d\u3092\u884c\u3046\u6cd5\u4eba\u3067\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u6700\u7d42\u65e5\u306b\u304a\u3051\u308b<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u304c 1 \u5104\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u3001\u5de5\u5834\u306e\u5f93\u696d\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5f93\u696d\u8005\u6570\u306e 2\u5206\u306e1\u3092\u52a0\u7b97\u3059\u308b\u3068\u3044\u3046\u30eb\u30fc\u30eb\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\uff1f<\/h3>\n<p>B\uff0fS\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u3084\u5bb6\u5c4b\u3001\u5bb6\u5c4b\u4ee5\u5916\u3067<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" title=\"\u6e1b\u4fa1\u511f\u5374\">\u6e1b\u4fa1\u511f\u5374<\/a>\u53ef\u80fd\u306a\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u4fa1\u984d\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<h2>\u8aa4\u3063\u305f\u7533\u544a\u4e8b\u4f8b<\/h2>\n<p>\u6700\u5f8c\u306b\u3001\u8aa4\u3063\u305f\u7533\u544a\u306e\u4e8b\u4f8b\u3092\u3044\u304f\u3064\u304b\u7d39\u4ecb\u3057\u307e\u3059\u3002\u6b63\u3057\u3044\u7533\u544a\u306e\u77e5\u8b58\u3092\u8eab\u306b\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><b>\u8aa41\uff09<\/b>\u975e\u88fd\u9020\u696d\u306e\u6cd5\u4eba\u304c\u300c\u5f93\u696d\u8005\u6570\u300d\u306e\u307f\u3001\u307e\u305f\u306f\u300c\u4e8b\u52d9\u6240\u6570\u300d\u306e\u307f\u3092\u9069\u7528\u3057\u3066\u7533\u544a\u3057\u307e\u3057\u305f\u3002<br 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