{"id":148,"date":"2019-10-17T13:14:34","date_gmt":"2019-10-17T04:14:34","guid":{"rendered":"http:\/\/acbasic.kinsta.cloud\/?p=148"},"modified":"2026-11-06T16:42:40","modified_gmt":"2026-11-06T07:42:40","slug":"%e6%b8%9b%e4%be%a1%e5%84%9f%e5%8d%b4%e3%82%92%e6%ad%a3%e3%81%97%e3%81%8f%e7%90%86%e8%a7%a3%e3%81%99%e3%82%8b%e3%81%9f%e3%82%81%e3%81%ae3%e3%81%a4%e3%81%ae%e3%83%9d%e3%82%a4%e3%83%b3%e3%83%88","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/","title":{"rendered":"\u6e1b\u4fa1\u511f\u5374\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\uff08\u5b9a\u984d\u6cd5\u30fb\u5b9a\u7387\u6cd5\uff09\u3001\u5bfe\u8c61\u8cc7\u7523\u3001\u4ed5\u8a33\u3001\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3068\u7bc0\u7a0e\u306e\u4ed5\u7d44\u307f\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u4f55\u304b\uff1f\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/div>\n<p><strong>\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u8cbb\u7528\u3092\u8010\u7528\u5e74\u6570\u306b\u308f\u305f\u3063\u3066\u5206\u5272\u3057\u3001\u6bce\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u8a08\u7b97\u65b9\u6cd5\u306f\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306e2\u7a2e\u985e<\/li>\n<li>\u571f\u5730\u30fb10\u4e07\u5186\u672a\u6e80\u306e\u8cc7\u7523\u306f\u5bfe\u8c61\u5916<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u306e\u7279\u4f8b\u306f40\u4e07\u5186\u672a\u6e80\u306b\u62e1\u5145<\/li>\n<\/ul>\n<p>Q. \u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306f\u3069\u3046\u9055\u3046\uff1f<\/p>\n<p>A. \u5b9a\u984d\u6cd5\u306f\u6bce\u5e74\u540c\u984d\u3092\u511f\u5374\u3001\u5b9a\u7387\u6cd5\u306f\u521d\u5e74\u5ea6\u304c\u6700\u5927\u3067\u5e74\u3005\u6e1b\u5c11\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6cd5\u5b9a\u511f\u5374\u65b9\u6cd5\u306f\u5b9a\u984d\u6cd5\u3001\u6cd5\u4eba\u306f\u5b9a\u7387\u6cd5\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u6e1b\u4fa1\u511f\u5374\u306f\u3001\u9ad8\u984d\u306a\u56fa\u5b9a\u8cc7\u7523\u306e\u8cfc\u5165\u8cbb\u7528\u3092\u8010\u7528\u5e74\u6570\u306b\u308f\u305f\u3063\u3066\u5206\u5272\u3057\u3001\u6bce\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u76ee\u7684\u3001\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3001\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306e\u8a08\u7b97\u65b9\u6cd5\u3001\u4ed5\u8a33\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5909\u308f\u3063\u305f\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u307e\u3067\u3092\u6574\u7406\u3057\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8003\u3048\u65b9\u3092\u62bc\u3055\u3048\u3001\u6b63\u78ba\u306a\u56fa\u5b9a\u8cc7\u7523\u7ba1\u7406\u306b\u5f79\u7acb\u3066\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/accounting\/templates\/1456\/?provider=ac_basic&#038;provider_info=cv.148.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/templates\/wp-content\/uploads\/2025\/12\/minibook_accounting_148.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u6e1b\u4fa1\u511f\u5374\u306e\u4ed5\u8a33\u30d1\u30bf\u30fc\u30f3 \u65e9\u898b\u8868<\/p>\n                    <p class=\"advads-templates-box-text\">\u6e1b\u4fa1\u511f\u5374\u306e\u4ed5\u8a33\u30d1\u30bf\u30fc\u30f3 \u65e9\u898b\u8868\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u6e1b\u4fa1\u511f\u5374\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u8cbb\u7528\u3092\u3001\u4f7f\u7528\u3067\u304d\u308b\u671f\u9593\uff08\u8010\u7528\u5e74\u6570\uff09\u306b\u5206\u3051\u3066\u5c11\u3057\u305a\u3064\u8cbb\u7528\u306b\u3057\u3066\u3044\u304f\u4f1a\u8a08\u51e6\u7406\u3067\u3059\u3002<\/strong><\/span>\u8cfc\u5165\u3057\u305f\u5e74\u306b\u5168\u984d\u3092\u7d4c\u8cbb\u306b\u305b\u305a\u3001\u8cc7\u7523\u3092\u4f7f\u3046\u671f\u9593\u306b\u8cbb\u7528\u3092\u914d\u5206\u3059\u308b\u70b9\u304c\u7279\u5fb4\u3067\u3001\u3053\u306e\u8cbb\u7528\u3092\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<h3>\u6e1b\u4fa1\u511f\u5374\u306e\u30a4\u30e1\u30fc\u30b8<\/h3>\n<p>\u4f8b\u3068\u3057\u3066\u30011,000\u4e07\u5186\u306e\u6a5f\u68b0\u3092\u5c0e\u5165\u3057\u3001\u8010\u7528\u5e74\u6570\u304c10\u5e74\u3060\u3068\u3057\u307e\u3059\uff08\u8aac\u660e\u7528\u306e\u6570\u5024\u3067\u3059\uff09\u3002\u8cfc\u5165\u5e74\u306b1,000\u4e07\u5186\u3092\u5168\u984d\u7d4c\u8cbb\u306b\u306f\u305b\u305a\u300110\u5e74\u9593\u306b\u5206\u3051\u3066\u8cbb\u7528\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6e1b\u4fa1\u511f\u5374\u306e\u76ee\u7684<\/h3>\n<p>\u6e1b\u4fa1\u511f\u5374\u306e\u76ee\u7684\u306f\u3001\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247\u306b\u6cbf\u3063\u3066\u3001\u671f\u9593\u3054\u3068\u306e\u640d\u76ca\u3092\u9069\u6b63\u306b\u8a08\u7b97\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247\u3068\u306f\u3001\u53ce\u76ca\u3068\u3001\u305d\u306e\u53ce\u76ca\u3092\u5f97\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3092\u540c\u3058\u671f\u9593\u306b\u5bfe\u5fdc\u3055\u305b\u308b\u3068\u3044\u3046\u4f1a\u8a08\u306e\u8003\u3048\u65b9\u3067\u3059\u3002\u6a5f\u68b0\u306f\u9577\u671f\u9593\u306b\u308f\u305f\u308a\u88fd\u54c1\u3092\u751f\u307f\u51fa\u3057\u3066\u53ce\u76ca\u306b\u8ca2\u732e\u3059\u308b\u305f\u3081\u3001\u53d6\u5f97\u8cbb\u7528\u3082\u4f7f\u7528\u671f\u9593\u306b\u914d\u5206\u3059\u308b\u306e\u304c\u5408\u7406\u7684\u3067\u3059\u3002<\/p>\n<div class=\"linkcard\" id=\"pz-lkc-2122\" data-lkc-id=\"2122\" data-post-id=\"148\" data-click-token=\"9262da958277eda2ad671603835760404243de9b0f83a0a4b0d285281fb56964\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/74466\/\" data-lkc-id=\"2122\" data-post-id=\"148\" data-click-token=\"9262da958277eda2ad671603835760404243de9b0f83a0a4b0d285281fb56964\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-siteicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2020\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247\u3068\u306f\uff1f\u5177\u4f53\u4f8b\u3084\u767a\u751f\u4e3b\u7fa9\u3068\u306e\u95a2\u4fc2\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u4e00\u822c\u306b\u3001\u8cbb\u7528\u3068\u53ce\u76ca\u306f\u540c\u6642\u306b\u767a\u751f\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u305d\u308c\u305e\u308c\u306e\u767a\u751f\u306b\u6642\u9593\u5dee\u304c\u3042\u308a\u307e\u3059\u3002\u8cbb\u7528\u3084\u53ce\u76ca\u3001\u305d\u308c\u305e\u308c\u306e\u767a\u751f\u6642\u306b\u304a\u3044\u3066\u306f\u5229\u76ca\u3092\u7b97\u51fa\u3067\u304d\u305a\u3001\u7b97\u51fa\u3067\u304d\u308b\u306e\u306f\u300c\u671f\u9593\u300d\u306b\u304a\u3051\u308b\u5229\u76ca\u3067\u3059\u3002\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247\u3068\u306f\u3001\u300c\u671f\u9593\u300d\u306b\u304a\u3051\u308b\u5229\u76ca\u3092\u6c42\u3081\u308b\u539f\u5247\u3092\u8a00\u3044\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306e\u4e2d\u3067\u3082\u91cd\u8981\u306a\u300c\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247\u3068\u306f\u4f1a\u8a08\u3067\u306f\u4eba\u70ba\u7684\u306b\u671f\u9593\u3092\u533a\u5207\u3063\u3066\u3001\u305d\u306e\u533a\u5207\u3089\u308c\u305f\u671f\u9593\u306e\u640d\u76ca\u8a08\u7b97\u3092\u884c\u3063\u3066\u5229\u76ca\u3092\u6c42\u3081\u307e\u3059\u3002\u767a\u751f\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u7570\u306a\u308b\u8cbb\u7528\u3068\u53ce\u76ca\u3092\u3001\u305d\u306e\u533a\u5207\u3063\u305f\u300c\u671f\u9593\u300d\u306b\u304a\u3044...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u6e1b\u4fa1\u511f\u5374\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u6e1b\u4fa1\u511f\u5374\u3092\u3057\u306a\u3044\u3068\u3001\u671f\u9593\u640d\u76ca\u304c\u6b6a\u307f\u3001\u7a0e\u52d9\u4e0a\u3082\u6b63\u3057\u3044\u6240\u5f97\u3092\u8a08\u7b97\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u4f1a\u8a08\u4e0a\u306f\u3001\u8cfc\u5165\u5e74\u5ea6\u306b\u8cbb\u7528\u304c\u96c6\u4e2d\u3057\u3066\u5927\u304d\u306a\u8d64\u5b57\u306b\u306a\u308a\u3001\u7fcc\u671f\u4ee5\u964d\u306f\u8cbb\u7528\u304c\u306a\u304f\u306a\u3063\u3066\u5229\u76ca\u304c\u904e\u5927\u306b\u898b\u3048\u307e\u3059\u3002\u7a0e\u52d9\u4e0a\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u53d6\u5f97\u4fa1\u984d\u304c10\u4e07\u5186\u4ee5\u4e0a\u306e\u8cc7\u7523\u306f\u539f\u5247\u3068\u3057\u3066\u6e1b\u4fa1\u511f\u5374\uff08\u307e\u305f\u306f\u7279\u4f8b\uff09\u3067\u8cbb\u7528\u5316\u3059\u308b\u6271\u3044\u3067\u3059\u3002\u6cd5\u4eba\u306f\u3001\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u4f1a\u8a08\u4e0a\u3067\u8cbb\u7528\u8a08\u4e0a\u3057\u305f\u91d1\u984d\u307e\u3067\u3067\u3059\u3002\u511f\u5374\u3057\u306a\u3051\u308c\u3070\u305d\u306e\u5206\u3060\u3051\u8ab2\u7a0e\u6240\u5f97\u304c\u5897\u3048\u3001\u7d0d\u7a0e\u984d\u3082\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" target=\"_blank\" rel=\"noopener\">No.2100 \u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\uff08\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff09\u306e\u8981\u4ef6\u306f\uff1f<\/h2>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u3001\u4e8b\u696d\u7528\u3067\u3001\u6642\u306e\u7d4c\u904e\u306b\u3088\u308a\u4fa1\u5024\u304c\u6e1b\u308a\u3001\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u304c1\u5e74\u4ee5\u4e0a\u3067\u3001\u53d6\u5f97\u4fa1\u984d\u304c\u539f\u524710\u4e07\u5186\u4ee5\u4e0a\u306e\u56fa\u5b9a\u8cc7\u7523\u3067\u3059\u3002\u6b21\u306e\u6761\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u8cc7\u7523\u306f\u3001\u8cfc\u5165\u6642\u306b\u5168\u984d\u3092\u7d4c\u8cbb\u306b\u305b\u305a\u3001\u8010\u7528\u5e74\u6570\u306b\u308f\u305f\u3063\u3066\u8cbb\u7528\u5316\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u4e8b\u696d\u306e\u305f\u3081\u306b\u4f7f\u7528\u3059\u308b\u3053\u3068\uff08\u8ca9\u58f2\u76ee\u7684\u306e\u68da\u5378\u8cc7\u7523\u3084\u79c1\u7528\u306e\u8cc7\u7523\u306f\u9664\u304f\uff09<\/li>\n<li>\u6642\u9593\u306e\u7d4c\u904e\u3084\u4f7f\u7528\u306b\u3088\u3063\u3066\u4fa1\u5024\u304c\u6e1b\u308b\u3053\u3068<\/li>\n<li>\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u304c1\u5e74\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u53d6\u5f97\u4fa1\u984d\u304c\u4e00\u5b9a\u984d\uff08\u539f\u524710\u4e07\u5186\uff09\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<h3>\u5bfe\u8c61\u306b\u306a\u308b\u8cc7\u7523\u306e\u4f8b<\/h3>\n<p>\u5bfe\u8c61\u306f\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\uff1a\u5efa\u7269\u3001\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\uff08\u96fb\u6c17\u8a2d\u5099\u3001\u51b7\u6696\u623f\u306a\u3069\uff09\u3001\u69cb\u7bc9\u7269\uff08\u5840\u3001\u770b\u677f\u3001\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u8217\u88c5\u306a\u3069\uff09\u3001\u6a5f\u68b0\u88c5\u7f6e\u3001\u8eca\u4e21\u904b\u642c\u5177\u3001\u5de5\u5177\u5668\u5177\u5099\u54c1\uff08\u30d1\u30bd\u30b3\u30f3\u3001\u30b3\u30d4\u30fc\u6a5f\u3001\u5fdc\u63a5\u30bb\u30c3\u30c8\u306a\u3069\uff09<\/li>\n<li>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\uff1a\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u7279\u8a31\u6a29\u3001\u5546\u6a19\u6a29\u3001\u610f\u5320\u6a29\u3001\u55b6\u696d\u6a29\uff08\u306e\u308c\u3093\uff09<\/li>\n<\/ul>\n<\/div>\n<h3>\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u8cc7\u7523\u306e\u4f8b<\/h3>\n<p>\u6642\u306e\u7d4c\u904e\u3067\u4fa1\u5024\u304c\u6e1b\u3089\u306a\u3044\u8cc7\u7523\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u571f\u5730\u3001\u501f\u5730\u6a29\uff1a\u4f7f\u7528\u3057\u3066\u3082\u7269\u7406\u7684\u306b\u3059\u308a\u6e1b\u3089\u305a\u3001\u4fa1\u5024\u304c\u6e1b\u3089\u306a\u3044\u305f\u3081\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/li>\n<li>\u7f8e\u8853\u54c1\u3001\u9aa8\u8463\u54c1\uff1a\u6642\u306e\u7d4c\u904e\u3067\u4fa1\u5024\u304c\u6e1b\u3089\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u3082\u306e\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002\u53d6\u5f97\u4fa1\u984d\u306a\u3069\u306b\u3088\u308b\u5224\u5b9a\u304c\u3042\u308b\u305f\u3081\u3001\u56fd\u7a0e\u5e81\u306e\u53d6\u6271\u3044\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u68da\u5378\u8cc7\u7523\uff1a\u5546\u54c1\u3001\u88fd\u54c1\u3001\u539f\u6750\u6599\u306a\u3069\u306f\u3001\u8ca9\u58f2\u6642\u306b\u58f2\u4e0a\u539f\u4fa1\u3068\u3057\u3066\u8cbb\u7528\u5316\u3057\u307e\u3059\u3002<\/li>\n<li>\u53d6\u5f97\u4fa1\u984d\u304c10\u4e07\u5186\u672a\u6e80\u306e\u8cc7\u7523\uff1a\u539f\u5247\u3068\u3057\u3066\u8cfc\u5165\u5e74\u5ea6\u306b\u6d88\u8017\u54c1\u8cbb\u306a\u3069\u3067\u5168\u984d\u8cbb\u7528\u306b\u3067\u304d\u307e\u3059\uff08\u8a73\u7d30\u306f\u5f8c\u8ff0\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u306b\u5fc5\u8981\u306a\u7528\u8a9e\uff08\u53d6\u5f97\u4fa1\u984d\u30fb\u4e8b\u696d\u4f9b\u7528\u65e5\u30fb\u8010\u7528\u5e74\u6570\uff09\u306f\uff1f<\/h2>\n<p>\u8a08\u7b97\u306e\u524d\u63d0\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u3001\u4e8b\u696d\u4f9b\u7528\u65e5\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e3\u3064\u3067\u3059\u3002<\/p>\n<h3>\u53d6\u5f97\u4fa1\u984d<\/h3>\n<p>\u53d6\u5f97\u4fa1\u984d\u306f\u3001\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u8981\u3057\u305f\u8cbb\u7528\u306e\u5408\u8a08\u3067\u3059\u3002\u8cfc\u5165\u4ee3\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u904b\u9001\u8cbb\u3001\u8377\u5f79\u8cbb\u3001\u904b\u9001\u4fdd\u967a\u6599\u3001\u53d6\u5f97\u624b\u6570\u6599\u3001\u95a2\u7a0e\u306a\u3069\u306e\u4ed8\u968f\u8cbb\u7528\u3084\u3001\u4e8b\u696d\u3067\u4f7f\u3048\u308b\u72b6\u614b\u306b\u3059\u308b\u305f\u3081\u306e\u76f4\u63a5\u8cbb\u7528\u3092\u542b\u307f\u307e\u3059\u3002<\/p>\n<h3>\u4e8b\u696d\u4f9b\u7528\u65e5<\/h3>\n<p>\u4e8b\u696d\u4f9b\u7528\u65e5\u306f\u3001\u8cc7\u7523\u3092\u672c\u6765\u306e\u76ee\u7684\u3067\u4e8b\u696d\u306b\u4f7f\u3044\u59cb\u3081\u305f\u65e5\u3067\u3059\u3002\u6a5f\u68b0\u88c5\u7f6e\u306a\u3089\u3001\u636e\u4ed8\u3051\u3068\u8a66\u904b\u8ee2\u3092\u7d42\u3048\u3001\u672c\u683c\u7684\u306b\u7a3c\u50cd\u3055\u305b\u305f\u65e5\u3067\u3059\u3002\u8cc3\u8cb8\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3089\u3001\u5efa\u7269\u304c\u5b8c\u6210\u3057\u3066\u5165\u5c45\u8005\u306e\u52df\u96c6\u3092\u59cb\u3081\u305f\u65e5\u304c\u76ee\u5b89\u306b\u306a\u308a\u307e\u3059\u3002\u6c7a\u7b97\u6708\u306e\u8fd1\u304f\u3067\u53d6\u5f97\u3059\u308b\u3068\u3001\u53d6\u5f97\u65e5\u3068\u4e8b\u696d\u4f9b\u7528\u65e5\u304c\u6708\u3092\u307e\u305f\u3050\u3053\u3068\u304c\u3042\u308a\u3001\u305d\u306e\u671f\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u5909\u308f\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570<\/h3>\n<p>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3001\u8ab2\u7a0e\u306e\u516c\u5e73\u306e\u305f\u3081\u3001\u7a0e\u6cd5\u304c\u8cc7\u7523\u306e\u7a2e\u985e\u3084\u69cb\u9020\u3001\u7528\u9014\u3054\u3068\u306b\u5b9a\u3081\u305f\u8010\u7528\u5e74\u6570\u3067\u3059\u3002\u5b9f\u52d9\u3067\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u4f1a\u8a08\u51e6\u7406\u3067\u3082\u3053\u306e\u5e74\u6570\u3092\u305d\u306e\u307e\u307e\u4f7f\u3044\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 70.9%\">\n<col style=\"width: 29.1%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u8cc7\u7523\u306e\u7a2e\u985e<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u30d1\u30bd\u30b3\u30f3\uff08\u30b5\u30fc\u30d0\u30fc\u7528\u4ee5\u5916\uff09<\/td>\n<td style=\"text-align: left\">4\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u30d1\u30bd\u30b3\u30f3\uff08\u30b5\u30fc\u30d0\u30fc\u7528\uff09<\/td>\n<td style=\"text-align: left\">5\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u30b3\u30d4\u30fc\u6a5f\u3001\u8907\u5408\u6a5f<\/td>\n<td style=\"text-align: left\">5\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u666e\u901a\u81ea\u52d5\u8eca\uff08\u65b0\u8eca\uff09<\/td>\n<td style=\"text-align: left\">6\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u8efd\u81ea\u52d5\u8eca\uff08\u65b0\u8eca\uff09<\/td>\n<td style=\"text-align: left\">4\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u5fdc\u63a5\u30bb\u30c3\u30c8<\/td>\n<td style=\"text-align: left\">8\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306e\u4e8b\u52d9\u6240\u7528\u5efa\u7269<\/td>\n<td style=\"text-align: left\">50\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u6728\u9020\u306e\u5e97\u8217\u7528\u30fb\u4f4f\u5b85\u7528\u5efa\u7269<\/td>\n<td style=\"text-align: left\">22\u5e74<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340M50000040015\" target=\"_blank\" rel=\"noopener\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\uff5ce-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h2>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\uff08\u5b9a\u984d\u6cd5\u30fb\u5b9a\u7387\u6cd5\uff09\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u6bce\u5e74\u540c\u984d\u3092\u511f\u5374\u3059\u308b\u5b9a\u984d\u6cd5\u3068\u3001\u672a\u511f\u5374\u6b8b\u9ad8\u306b\u4e00\u5b9a\u7387\u3092\u304b\u3051\u308b\u5b9a\u7387\u6cd5\u306e2\u3064\u304c\u57fa\u672c\u3067\u3059\u3002<\/strong><\/span>\u3069\u3061\u3089\u3082\u3001\u8010\u7528\u5e74\u6570\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u511f\u5374\u7387\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5b9a\u984d\u6cd5\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u5b9a\u984d\u6cd5\u306f\u3001\u6bce\u5e74\u540c\u3058\u984d\u3092\u511f\u5374\u3059\u308b\u65b9\u6cd5\u3067\u3001\u8a08\u7b97\u304c\u7c21\u5358\u3067\u640d\u76ca\u8a08\u753b\u3092\u7acb\u3066\u3084\u3059\u3044\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002\u5e73\u621019\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306f\u3001\u6b21\u306e\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u6bce\u5e74\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb = \u53d6\u5f97\u4fa1\u984d \u00d7 \u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387<\/p>\n<p>\u671f\u306e\u9014\u4e2d\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306f\u3001\u521d\u5e74\u5ea6\u3092\u6708\u5272\u308a\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u4f8b\uff08\u8aac\u660e\u7528\u306e\u6570\u5024\uff09\uff1a\u53d6\u5f97\u4fa1\u984d100\u4e07\u5186\u3001\u8010\u7528\u5e74\u65705\u5e74\uff08\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u73870.200\uff09\u306e\u5834\u5408\u3001\u6bce\u5e74\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f100\u4e07\u5186 \u00d7 0.200 = 20\u4e07\u5186\u3067\u3059\u3002\u6700\u7d42\u5e74\u306f\u5099\u5fd8\u4fa1\u984d1\u5186\u3092\u6b8b\u3059\u3088\u3046\u306b\u8abf\u6574\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5b9a\u7387\u6cd5\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u5b9a\u7387\u6cd5\u306f\u3001\u672a\u511f\u5374\u6b8b\u9ad8\u306b\u4e00\u5b9a\u306e\u511f\u5374\u7387\u3092\u304b\u3051\u308b\u65b9\u6cd5\u3067\u3001\u521d\u5e74\u5ea6\u306e\u511f\u5374\u984d\u304c\u6700\u3082\u5927\u304d\u304f\u3001\u5e74\u3005\u6e1b\u3063\u3066\u3044\u304d\u307e\u3059\u3002\u5e73\u621024\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306f\u3001\u6b21\u306e\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u6bce\u5e74\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb = \u671f\u9996\u306e\u672a\u511f\u5374\u6b8b\u9ad8 \u00d7 \u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387<\/p>\n<p>\u3053\u306e\u91d1\u984d\u304c\u511f\u5374\u4fdd\u8a3c\u984d\uff08\u53d6\u5f97\u4fa1\u984d \u00d7 \u4fdd\u8a3c\u7387\uff09\u3092\u4e0b\u56de\u308b\u5e74\u304b\u3089\u306f\u3001\u6539\u5b9a\u511f\u5374\u7387\u3092\u4f7f\u3046\u8a08\u7b97\u306b\u5207\u308a\u66ff\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u4f8b\uff08\u8aac\u660e\u7528\u306e\u6570\u5024\uff09\uff1a\u53d6\u5f97\u4fa1\u984d100\u4e07\u5186\u3001\u8010\u7528\u5e74\u65705\u5e74\uff08\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u73870.400\uff09\u306e\u5834\u5408\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 14.6%\">\n<col style=\"width: 60.8%\">\n<col style=\"width: 24.6%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u5e74<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u8a08\u7b97<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">1\u5e74\u76ee<\/td>\n<td style=\"text-align: left\">100\u4e07\u5186 \u00d7 0.400<\/td>\n<td style=\"text-align: left\">40\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">2\u5e74\u76ee<\/td>\n<td style=\"text-align: left\">\uff08100\u4e07\u5186 \u2212 40\u4e07\u5186\uff09 \u00d7 0.400<\/td>\n<td style=\"text-align: left\">24\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">3\u5e74\u76ee<\/td>\n<td style=\"text-align: left\">\uff08100\u4e07\u5186 \u2212 64\u4e07\u5186\uff09 \u00d7 0.400<\/td>\n<td style=\"text-align: left\">14.4\u4e07\u5186<\/td>\n<\/tr>\n<\/table>\n<p>4\u5e74\u76ee\u4ee5\u964d\u306f\u3001\u524d\u8ff0\u306e\u511f\u5374\u4fdd\u8a3c\u984d\u3092\u4e0b\u56de\u308b\u305f\u3081\u3001\u6539\u5b9a\u511f\u5374\u7387\u306b\u3088\u308b\u8a08\u7b97\u306b\u5207\u308a\u66ff\u308f\u308a\u307e\u3059\u3002\u511f\u5374\u7387\u3084\u4fdd\u8a3c\u7387\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868\u300d\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306f\u3069\u3061\u3089\u3092\u9078\u3076\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u5c4a\u51fa\u3092\u3057\u306a\u3044\u5834\u5408\u306e\u6cd5\u5b9a\u511f\u5374\u65b9\u6cd5\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5b9a\u984d\u6cd5\u3001\u6cd5\u4eba\u304c\u5b9a\u7387\u6cd5\u3067\u3059\u3002<\/strong><\/span>\u7a0e\u52d9\u7f72\u3078\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u65b9\u6cd5\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u51fa\u305b\u3070\u3001\u3082\u3046\u4e00\u65b9\u3092\u9078\u3079\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5efa\u7269\u3001\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u3001\u69cb\u7bc9\u7269\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\u306e\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306f\u3001\u5b9a\u984d\u6cd5\u3067\u3057\u304b\u511f\u5374\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 19.4%\">\n<col style=\"width: 47.3%\">\n<col style=\"width: 33.3%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u6bd4\u8f03\u9805\u76ee<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u5b9a\u984d\u6cd5<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u5b9a\u7387\u6cd5<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u511f\u5374\u8cbb<\/td>\n<td style=\"text-align: left\">\u6bce\u5e74\u4e00\u5b9a<\/td>\n<td style=\"text-align: left\">\u5f53\u521d\u304c\u591a\u304f\u3001\u5f90\u3005\u306b\u6e1b\u5c11<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7279\u5fb4<\/td>\n<td style=\"text-align: left\">\u8a08\u7b97\u304c\u7c21\u5358\u3067\u5229\u76ca\u8a08\u753b\u3092\u7acb\u3066\u3084\u3059\u3044<\/td>\n<td style=\"text-align: left\">\u521d\u671f\u306e\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u6cd5\u5b9a\u511f\u5374\u65b9\u6cd5<\/td>\n<td style=\"text-align: left\">\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u5efa\u7269\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523<\/td>\n<td style=\"text-align: left\">\u6cd5\u4eba\uff08\u4e0a\u8a18\u4ee5\u5916\uff09<\/td>\n<\/tr>\n<\/table>\n<div class=\"linkcard\" id=\"pz-lkc-296\" data-lkc-id=\"296\" data-post-id=\"148\" data-click-token=\"4fb45daa4432622b902c71cd054615452b1789940ba2e71fcdb9402d5ba814cb\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65263\/\" data-lkc-id=\"296\" data-post-id=\"148\" data-click-token=\"4fb45daa4432622b902c71cd054615452b1789940ba2e71fcdb9402d5ba814cb\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-siteicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2020\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u511f\u5374\u671f\u9593\u306b\u5fdc\u3058\u3066\u6bce\u671f\u306e\u511f\u5374\u984d\u3092\u6c7a\u3081\u307e\u3059\u3002\u3053\u306e\u511f\u5374\u984d\u3092\u6c7a\u3081\u308b\u65b9\u6cd5\u306b\u306f\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306a\u3069\u306e\u511f\u5374\u65b9\u6cd5\u304c\u3042\u308a\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u6b63\u3057\u3044\u65b9\u6cd5\u3067\u8a08\u7b97\u3057\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u4ed5\u8a33\u65b9\u6cd5\u306b\u3064\u3044\u3066\u5177\u4f53\u4f8b\u3092\u6319\u3052\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3059\u308b\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u304c\u3042\u308b\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u8010\u7528\u5e74\u6570\u3068\u53d6\u5f97\u4fa1\u984d\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u306b\u5fc5\u8981\u3068\u306a\u308b\u7528\u8a9e\u3092\u3044\u304f\u3064\u304b\u7d39\u4ecb\u3057\u307e\u3059\u3002\uff1c\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1e\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u8a08\u4e0a\u3057\u305f\u8cbb\u7528\u306e\u3053\u3068\u3067\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u8010\u7528\u5e74\u6570\u3067\u6309...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u4f1a\u8a08\u51e6\u7406\u30fb\u4ed5\u8a33\u306f\uff1f<\/h2>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u6c7a\u7b97\u6642\u306b\u4ed5\u8a33\u3057\u307e\u3059\u3002\u65b9\u6cd5\u306f\u76f4\u63a5\u6cd5\u3068\u9593\u63a5\u6cd5\u306e2\u3064\u3067\u3001\u5b9f\u52d9\u3067\u306f\u53d6\u5f97\u4fa1\u984d\u3068\u511f\u5374\u7d2f\u8a08\u984d\u304c\u5206\u304b\u308b\u9593\u63a5\u6cd5\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h3>\u76f4\u63a5\u6cd5\u306e\u4ed5\u8a33<\/h3>\n<p>\u76f4\u63a5\u6cd5\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u52d8\u5b9a\u79d1\u76ee\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u76f4\u63a5\u5dee\u3057\u5f15\u304f\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u4ed5\u8a33\u4f8b\uff08\u8aac\u660e\u7528\u306e\u6570\u5024\uff09\uff1a\u8eca\u4e21\u904b\u642c\u5177\uff08\u53d6\u5f97\u4fa1\u984d100\u4e07\u5186\uff09\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb20\u4e07\u5186\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 25.8%\">\n<col style=\"width: 24.2%\">\n<col style=\"width: 25.8%\">\n<col style=\"width: 24.2%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u501f\u65b9<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u91d1\u984d<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u8cb8\u65b9<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u91d1\u984d<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"text-align: left\">200,000\u5186<\/td>\n<td style=\"text-align: left\">\u8eca\u4e21\u904b\u642c\u5177<\/td>\n<td style=\"text-align: left\">200,000\u5186<\/td>\n<\/tr>\n<\/table>\n<p>\u7e70\u308a\u8fd4\u3059\u3068\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8eca\u4e21\u904b\u642c\u5177\u306e\u6b8b\u9ad8\u304c\u6e1b\u308a\u3001\u3044\u304f\u3089\u3067\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u304b\u5206\u304b\u3089\u306a\u304f\u306a\u308b\u70b9\u304c\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<h3>\u9593\u63a5\u6cd5\u306e\u4ed5\u8a33<\/h3>\n<p>\u9593\u63a5\u6cd5\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3068\u3044\u3046\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u3063\u3066\u3001\u9593\u63a5\u7684\u306b\u8cc7\u7523\u4fa1\u5024\u3092\u6e1b\u3089\u3059\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 23.8%\">\n<col style=\"width: 22.3%\">\n<col style=\"width: 31.7%\">\n<col style=\"width: 22.3%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u501f\u65b9<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u91d1\u984d<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u8cb8\u65b9<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u91d1\u984d<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"text-align: left\">200,000\u5186<\/td>\n<td style=\"text-align: left\">\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/td>\n<td style=\"text-align: left\">200,000\u5186<\/td>\n<\/tr>\n<\/table>\n<p>\u53d6\u5f97\u4fa1\u984d100\u4e07\u5186\u3068\u511f\u5374\u7d2f\u8a08\u984d20\u4e07\u5186\u304c\u4e21\u65b9\u8868\u793a\u3055\u308c\u3001\u73fe\u5728\u306e\u7c3f\u4fa180\u4e07\u5186\u304c\u4e00\u76ee\u3067\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<h2>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306f\u3069\u3046\u5909\u308f\u3063\u305f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u306e\u57fa\u6e96\u304c30\u4e07\u5186\u672a\u6e80\u304b\u308940\u4e07\u5186\u672a\u6e80\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u9069\u7528\u671f\u9650\u30823\u5e74\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f\u3002<\/strong><\/span>\u5e74\u9593\u306e\u5408\u8a08\u9650\u5ea6\u984d\u306f300\u4e07\u5186\u306e\u307e\u307e\u3067\u3059\u3002<\/p>\n<h3>\u6539\u6b63\u306e\u5185\u5bb9<\/h3>\n<p>\u4e2d\u5c0f\u4f01\u696d\u5e81\u306b\u3088\u308b\u3068\u3001\u7279\u4f8b\u306e\u9069\u7528\u671f\u9650\u306f\u4ee4\u548c11\u5e743\u670831\u65e5\u307e\u3067\u3067\u3001\u5bfe\u8c61\u306f\u5f93\u696d\u54e1400\u540d\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u4f01\u696d\u8005\u306a\u3069\u3067\u3059\u3002\u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u304b\u3089\u65b0\u3057\u3044\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 34.6%\">\n<col style=\"width: 28.5%\">\n<col style=\"width: 36.9%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u9805\u76ee<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u6539\u6b63\u524d<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u6539\u6b63\u5f8c<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u53d6\u5f97\u4fa1\u984d\u306e\u57fa\u6e96<\/td>\n<td style=\"text-align: left\">30\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left\">40\u4e07\u5186\u672a\u6e80<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u5e74\u9593\u306e\u5408\u8a08\u9650\u5ea6\u984d<\/td>\n<td style=\"text-align: left\">300\u4e07\u5186<\/td>\n<td style=\"text-align: left\">300\u4e07\u5186\uff08\u5909\u66f4\u306a\u3057\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u5bfe\u8c61\u3068\u306a\u308b\u5f93\u696d\u54e1\u6570<\/td>\n<td style=\"text-align: left\">500\u4eba\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left\">400\u4eba\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u9069\u7528\u671f\u9650<\/td>\n<td style=\"text-align: left\">\u4ee4\u548c8\u5e743\u670831\u65e5<\/td>\n<td style=\"text-align: left\">\u4ee4\u548c11\u5e743\u670831\u65e5<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/tokurei\/syougaku_shisan.html\" target=\"_blank\" rel=\"noopener\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\uff5c\u4e2d\u5c0f\u4f01\u696d\u5e81<\/a><\/p>\n<div class=\"linkcard\" id=\"pz-lkc-246\" data-lkc-id=\"246\" data-post-id=\"148\" data-click-token=\"355a14fa2c650ffab13ad45187ffc5a822c852dd2cbb45a857f231f409e4ea3c\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/63113\/\" data-lkc-id=\"246\" data-post-id=\"148\" data-click-token=\"355a14fa2c650ffab13ad45187ffc5a822c852dd2cbb45a857f231f409e4ea3c\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-siteicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2020\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u306f\uff1f\u7279\u4f8b\u306e\u5bfe\u8c61\u3082\u89e3\u8aac\u3010\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011<\/div><div class=\"lkc-excerpt\">Point\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306f\u3069\u3046\u5909\u308f\u308b\uff1f\u4ee4\u548c8\u5e74\u5ea6\u306e\u6539\u6b63\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u91d1\u984d\u304c\u62e1\u5927\u3057\u3001\u8a2d\u5099\u6295\u8cc7\u3092\u9032\u3081\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002 \t\u53d6\u5f97\u4fa1\u984d\u306e\u4e0a\u9650\u304c40\u4e07\u5186\u672a\u6e80\u307e\u3067\u5e83\u304c\u308b \t\u9752\u8272\u7533\u544a\u306e\u4e2d\u5c0f\u4f01\u696d\u3084\u500b\u4eba\u304c\u5bfe\u8c61\u306b\u306a\u308b \t\u5e74\u9593\u306e\u5373\u6642\u511f\u5374\u306b\u306f\u9650\u5ea6\u984d\u304c\u3042\u308b\u5236\u5ea6\u306e\u4f75\u7528\u306b\u306f\u5236\u9650\u304c\u3042\u308b\u305f\u3081\u3001\u81ea\u793e\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u9078\u3076\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4e00\u5b9a\u91d1\u984d\u672a\u6e80\u306e\u8a2d\u5099\u3084\u30d1\u30bd\u30b3\u30f3\u306a\u3069\u3092\u8cfc\u5165\u3057\u305f\u969b\u306b\u3001\u305d\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5e74\u5ea6\u3067\u5168\u984d\u3092\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u30011\u8cc7\u7523\u3042\u305f\u308a\u306e\u4e0a\u9650\u304c30\u4e07\u5186\u672a\u6e80...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u5c11\u984d\u306e\u8cc7\u7523\u306f\u53d6\u5f97\u4fa1\u984d\u306b\u5fdc\u3058\u3066\u3069\u3046\u51e6\u7406\u3059\u308b\uff1f<\/h2>\n<p>\u5c11\u984d\u306e\u8cc7\u7523\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u304c10\u4e07\u5186\u672a\u6e80\u300120\u4e07\u5186\u672a\u6e80\u300140\u4e07\u5186\u672a\u6e80\u306e\u3069\u3053\u306b\u5f53\u305f\u308b\u304b\u3067\u3001\u4e00\u62ec\u8cbb\u7528\u5316\u306e\u65b9\u6cd5\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<h3>\u53d6\u5f97\u4fa1\u984d\u306e\u533a\u5206\u3068\u51e6\u7406\u65b9\u6cd5<\/h3>\n<table>\n<colgroup>\n<col style=\"width: 20.7%\">\n<col style=\"width: 21.8%\">\n<col style=\"width: 57.5%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u53d6\u5f97\u4fa1\u984d<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u5bfe\u8c61<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u51e6\u7406<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">10\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left\">\u3059\u3079\u3066\u306e\u4e8b\u696d\u8005<\/td>\n<td style=\"text-align: left\">\u5168\u984d\u3092\u305d\u306e\u5e74\u306e\u8cbb\u7528\u306b\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">10\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left\">\u3059\u3079\u3066\u306e\u4e8b\u696d\u8005<\/td>\n<td style=\"text-align: left\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u3057\u30663\u5e74\u9593\u3067\u5747\u7b49\u306b\u511f\u5374\u3059\u308b\u3001\u307e\u305f\u306f\u901a\u5e38\u306e\u511f\u5374\u3092\u3059\u308b\u3001\u307e\u305f\u306f\uff08\u9752\u8272\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u306b\u9650\u3063\u3066\u306f\uff09\u5168\u984d\u3092\u305d\u306e\u5e74\u306e\u8cbb\u7528\u306b\u3059\u308b\u3002\u3053\u306e\u3046\u3061\u306e\u4e00\u3064\u3092\u9078\u629e\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">20\u4e07\u5186\u4ee5\u4e0a40\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left\">\u9752\u8272\u7533\u544a\u306e\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49<\/td>\n<td style=\"text-align: left\">\u7279\u4f8b\u306b\u3088\u308a\u5168\u984d\u3092\u640d\u91d1\uff08\u5fc5\u8981\u7d4c\u8cbb\uff09\u306b\u3059\u308b\uff08\u5e74\u9593\u5408\u8a08300\u4e07\u5186\u307e\u3067\uff09\u3001\u307e\u305f\u306f\u901a\u5e38\u306e\u511f\u5374\u306b\u3059\u308b\u3002\u3053\u306e\u3046\u3061\u306e\u4e00\u3064\u3092\u9078\u629e\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">40\u4e07\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left\">\u3059\u3079\u3066\u306e\u4e8b\u696d\u8005<\/td>\n<td style=\"text-align: left\">\u901a\u5e38\u306e\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/tokurei\/syougaku_shisan.html\" target=\"_blank\" rel=\"noopener\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\uff5c\u4e2d\u5c0f\u4f01\u696d\u5e81<\/a><\/p>\n<div class=\"linkcard\" id=\"pz-lkc-2511\" data-lkc-id=\"2511\" data-post-id=\"148\" data-click-token=\"e64e9d85deb20df9e76f01120110da8490f1cf9790b0794d73eb98c6e3e1758c\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65238\/\" data-lkc-id=\"2511\" data-post-id=\"148\" data-click-token=\"e64e9d85deb20df9e76f01120110da8490f1cf9790b0794d73eb98c6e3e1758c\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-siteicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2020\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u6e1b\u4fa1\u511f\u5374\u306f\u3044\u304f\u3089\u304b\u3089\u5fc5\u8981\uff1f10\u4e07\u30fb20\u4e07\u30fb30\u4e07\u30fb40\u4e07\u306e\u57fa\u6e96\u3084\u7279\u4f8b\u306e\u4e0a\u9650\u984d\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">    Point\u6e1b\u4fa1\u511f\u5374\u306f\u3044\u304f\u3089\u304b\u3089\u5fc5\u8981\uff1f\u53d6\u5f97\u4fa1\u984d\u304c10\u4e07\u5186\u4ee5\u4e0a\u306e\u56fa\u5b9a\u8cc7\u7523\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002                    10\u4e07\u5186\u672a\u6e80\u306f\u8cfc\u5165\u3057\u305f\u671f\u306b\u307e\u3068\u3081\u3066\u7d4c\u8cbb\u3068\u3059\u308b            20\u4e07\u5186\u672a\u6e80\u306a\u3089\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u30673\u5e74\u306b\u5206\u3051\u3066\u51e6\u7406\u3059\u308b            \u9752\u8272\u7533\u544a\u8005\u306f\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306b\u3088\u308a\u53d6\u5f97\u5e74\u5ea6\u306b\u5168\u984d\u3092\u843d\u3068\u305b\u308b        \u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c\u306e\u53d6\u5f97\u5206\u306f\u3001\u5bfe\u8c61\u304c40\u4e07\u5186\u672a\u6e80\u307e\u3067\u5e83\u304c\u308a\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306f\u3001\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3084\u5229\u7528\u3067\u304d\u308b\u7279\u4f8b \u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002\u53d6\u5f97\u4fa1\u984d\u304c10\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u539f\u5247\u3068\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u3092...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u30dd\u30a4\u30f3\u30c8<\/h3>\n<p>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u306e\u5408\u8a08\u30923\u5e74\u9593\u30673\u5206\u306e1\u305a\u3064\u511f\u5374\u3059\u308b\u65b9\u6cd5\u3067\u3059\u300220\u4e07\u5186\u672a\u6e80\u306e\u8cc7\u7523\u3067\u3042\u308c\u3070\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u3067\u306a\u304f\u3066\u3082\u4f7f\u3048\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\" id=\"pz-lkc-69\" data-lkc-id=\"69\" data-post-id=\"148\" data-click-token=\"d5d0dc29ae74e31d7d6d9005de9ba8ada1c182abe301ec625293a824214de5d3\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/24475\/\" data-lkc-id=\"69\" data-post-id=\"148\" data-click-token=\"d5d0dc29ae74e31d7d6d9005de9ba8ada1c182abe301ec625293a824214de5d3\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-siteicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2020\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u306f\uff1f\u4ed5\u8a33\u304b\u3089\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u306f\u4f55\u304b\uff1f\u53d6\u5f97\u4fa1\u984d20\u4e07\u5186\u672a\u6e80\u306e\u8cc7\u7523\u30923\u5e74\u3067\u5747\u7b49\u306b\u8cbb\u7528\u5316\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002 \t\u6bce\u5e74\u540c\u3058\u984d\u3092\u306a\u3089\u3057\u3066\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b \t\u511f\u5374\u8cc7\u7523\u7a0e\u304c\u304b\u304b\u3089\u305a\u8cc7\u91d1\u7e70\u308a\u304c\u697d\u306b\u306a\u308b \t\u8b72\u6e21\u3084\u9664\u5374\u3092\u3057\u3066\u3082\u9014\u4e2d\u3067\u6b62\u3081\u3089\u308c\u306a\u3044\u4ee4\u548c8\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u7279\u4f8b\u306e\u4e0a\u9650\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u898b\u8fbc\u307f\u306e\u305f\u3081\u3001\u6700\u65b0\u60c5\u5831\u3092\u8e0f\u307e\u3048\u3066\u9078\u3076\u3068\u5b89\u5fc3\u3067\u3059\u3002\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u304c20\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001 \u901a\u5e38\u306e\u6e1b\u4fa1\u511f\u5374\u3067\u306f\u306a\u304f\u3001\u53d6\u5f97\u4fa1\u984d\u30923\u5e74\u9593\u3067\u5747\u7b49\u511f\u5374\u3067\u304d\u308b\u4e00\u5b9a\u306e\u8cc7\u7523\u306e\u3053\u3068\u3067\u3059\u3002\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u511f\u5374\u3059\u308b\u65b9...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306e\u6ce8\u610f\u70b9<\/h3>\n<p>\u7279\u4f8b\u306f\u3001\u9752\u8272\u7533\u544a\u3092\u884c\u3046\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u5bfe\u8c61\u3067\u3001\u5e74\u9593\u5408\u8a08300\u4e07\u5186\u304c\u4e0a\u9650\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306eE\u985e\u578b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u3001E\u985e\u578b\u306e\u6295\u8cc7\u8a08\u753b\u306e\u671f\u9593\u4e2d\u306f\u3001\u3053\u306e\u7279\u4f8b\u3092\u4f7f\u3048\u307e\u305b\u3093\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u306e\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u300d\u306e\u6458\u8981\u6b04\u306b\u300c\u63aa\u6cd528\u306e2\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002\u6cd5\u4eba\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u5225\u8868\u3068\u9069\u7528\u984d\u660e\u7d30\u66f8\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm\" target=\"_blank\" rel=\"noopener\">No.5408 \u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6e1b\u4fa1\u511f\u5374\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\uff1f<\/h2>\n<p>\u6e1b\u4fa1\u511f\u5374\u306b\u306f\u3001\u7bc0\u7a0e\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u9762\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3001\u7ba1\u7406\u306e\u624b\u9593\u3068\u5229\u76ca\u306e\u5727\u7e2e\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30e1\u30ea\u30c3\u30c8\uff1a\u7bc0\u7a0e\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6539\u5584<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u73fe\u91d1\u306e\u652f\u51fa\u3092\u4f34\u308f\u306a\u3044\u8cbb\u7528\u3067\u3059\u3002<\/strong><\/span>\u4f8b\u3048\u3070\u3001\u5229\u76ca\u304c100\u4e07\u5186\u3067\u3082\u6e1b\u4fa1\u511f\u5374\u8cbb\u309220\u4e07\u5186\u8a08\u4e0a\u3067\u304d\u308c\u3070\u3001\u8ab2\u7a0e\u6240\u5f97\u306f80\u4e07\u5186\u306b\u5727\u7e2e\u3055\u308c\u307e\u3059\uff08\u8aac\u660e\u7528\u306e\u6570\u5024\u3067\u3059\uff09\u3002\u305d\u306e\u5206\u3001\u7d0d\u7a0e\u984d\u304c\u6e1b\u308a\u3001\u624b\u5143\u306b\u6b8b\u308b\u8cc7\u91d1\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n<h3>\u30e1\u30ea\u30c3\u30c8\uff1a\u7bc0\u7a0e\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u9078\u629e<\/h3>\n<p>\u5b9a\u7387\u6cd5\u3092\u9078\u3079\u3070\u3001\u5c0e\u5165\u521d\u671f\u306b\u591a\u304f\u306e\u8cbb\u7528\u3092\u8a08\u4e0a\u3067\u304d\u3001\u6295\u8cc7\u76f4\u5f8c\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u304f\u3057\u3066\u8cc7\u91d1\u56de\u53ce\u3092\u65e9\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u30c7\u30e1\u30ea\u30c3\u30c8\uff1a\u7ba1\u7406\u306e\u7169\u96d1\u3055<\/h3>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u3001\u58f2\u5374\u3084\u5ec3\u68c4\u307e\u3067\u9577\u671f\u7684\u306b\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e3b\u306a\u4f5c\u696d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u3092\u4f5c\u6210\u3057\u3001\u53d6\u5f97\u4fa1\u984d\u3084\u8010\u7528\u5e74\u6570\u3092\u8cc7\u7523\u3054\u3068\u306b\u7ba1\u7406\u3059\u308b<\/li>\n<li>\u6bce\u5e74\u3001\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u6c7a\u7b97\u6642\u306b\u511f\u5374\u8cbb\u3092\u5e33\u7c3f\u3078\u8a18\u9332\u3059\u308b\uff08\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\uff09<\/li>\n<\/ol>\n<\/div>\n<h3>\u30c7\u30e1\u30ea\u30c3\u30c8\uff1a\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u306e\u5727\u8feb<\/h3>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u8cbb\u7528\u306e\u305f\u3081\u3001\u8a08\u4e0a\u3057\u305f\u5206\u3060\u3051\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u304c\u6e1b\u308a\u307e\u3059\u3002\u878d\u8cc7\u5be9\u67fb\u3084\u696d\u7e3e\u8aac\u660e\u3067\u306f\u5229\u76ca\u304c\u5c0f\u3055\u304f\u898b\u3048\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u3042\u308f\u305b\u3066\u8aac\u660e\u3059\u308c\u3070\u3001\u591a\u304f\u306e\u5834\u5408\u306f\u554f\u984c\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u4e2d\u53e4\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u306f\u3069\u3046\u8a08\u7b97\u3059\u308b\uff1f<\/h2>\n<p>\u4e2d\u53e4\u8cc7\u7523\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3067\u306f\u306a\u304f\u3001\u6b8b\u308a\u306e\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u3092\u898b\u7a4d\u3082\u3063\u305f\u8010\u7528\u5e74\u6570\uff08\u898b\u7a4d\u8010\u7528\u5e74\u6570\uff09\u3067\u511f\u5374\u3067\u304d\u307e\u3059\u3002\u4e2d\u53e4\u8cc7\u7523\u306f\u65b0\u54c1\u3088\u308a\u4f7f\u3048\u308b\u671f\u9593\u304c\u77ed\u304f\u3001\u65b0\u54c1\u3068\u540c\u3058\u5e74\u6570\u3067\u511f\u5374\u3059\u308b\u3068\u5b9f\u614b\u306b\u5408\u308f\u306a\u3044\u305f\u3081\u3067\u3059\u3002\u898b\u7a4d\u3082\u308a\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u7c21\u4fbf\u6cd5\u3067\u8010\u7528\u5e74\u6570\u3092\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002\u8010\u7528\u5e74\u6570\u304c\u77ed\u304f\u306a\u308b\u3076\u3093\u30011\u5e74\u3042\u305f\u308a\u306e\u511f\u5374\u8cbb\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u65e9\u671f\u306e\u8cbb\u7528\u5316\u306b\u3064\u306a\u304c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u6e1b\u4fa1\u511f\u5374\u306f\u3069\u3046\u6271\u3046\uff1f<\/h2>\n<p>\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u8a08\u7b97\u3067\u306f\u3001\u5efa\u7269\u3068\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u3060\u3051\u304c\u511f\u5374\u306e\u5bfe\u8c61\u3067\u3001\u571f\u5730\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002\u4e0d\u52d5\u7523\u6240\u5f97\u306f\u300c\u7dcf\u53ce\u5165\u91d1\u984d \u2212 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