{"id":14936,"date":"2015-04-01T16:09:29","date_gmt":"2015-04-01T07:09:29","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=14936"},"modified":"2026-01-08T11:09:29","modified_gmt":"2026-01-08T02:09:29","slug":"specific-expenditure-deduction","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/14936\/","title":{"rendered":"\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u3068\u306f\uff1f\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u30fb\u4f1a\u793e\u54e1\u5fc5\u898b\uff01"},"content":{"rendered":"<p>\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3067\u3042\u3063\u3066\u3082\u7d4c\u8cbb\u304c\u63a7\u9664\u3055\u308c\u308b\u3001\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u63a7\u9664\u306e\u7bc4\u56f2\u3084\u6761\u4ef6\u304c\u5e73\u621024\u5e74\u5ea6(2012\u5e74\u5ea6)\u3001\u5e73\u621028\u5e74\u5ea6(2016\u5e74\u5ea6)\u306b\u6539\u6b63\u3055\u308c\u3001\u4f7f\u3044\u3084\u3059\u3044\u3082\u306e\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u672c\u8a18\u4e8b\u3067\u306f\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306b\u3064\u3044\u3066\u3001\u6539\u6b63\u5f8c\u306b\u304a\u3051\u308b\u8981\u4ef6\u306e\u5909\u5316\u3084\u6539\u6b63\u306b\u3088\u308b\u5bfe\u8c61\u7bc4\u56f2\u306e\u62e1\u5927\u3092\u542b\u3081\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n 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style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306f\u3001\u7279\u5b9a\u652f\u51fa\u306b\u5f53\u305f\u308b\u652f\u51fa\u304c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u534a\u5206\u3092\u8d85\u3048\u308b\u5834\u5408\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u307e\u305a\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u77e5\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4ee4\u548c2\u5e74\u5206\u4ee5\u964d\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/h3>\n\n<table id=\"tablepress-522\" class=\"tablepress tablepress-id-522\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u53ce\u5165<\/th><th class=\"column-2\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">162.5\u4e07\u5186\u4ee5\u4e0b<\/td><td class=\"column-2\">\u4e00\u5f8b\u306755\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">162.5\u4e07\u5186\u3092\u8d85\u3048180\u4e07\u5186\u4ee5\u4e0b<br \/>\n<\/td><td class=\"column-2\">\u53ce\u5165\u00d740\uff05\uff0d10\u4e07\u5186<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">180\u4e07\u5186\u3092\u8d85\u3048360\u4e07\u5186\u4ee5\u4e0b<br \/>\n<\/td><td class=\"column-2\">\u53ce\u5165\u00d730\uff05\uff0b8\u4e07\u5186<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">360\u4e07\u5186\u3092\u8d85\u3048660\u4e07\u5186\u4ee5\u4e0b<br \/>\n<\/td><td class=\"column-2\">\u53ce\u5165\u00d720\uff05\uff0b44\u4e07\u5186<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">660\u4e07\u5186\u3092\u8d85\u3048850\u4e07\u5186\u4ee5\u4e0b <br \/>\n<\/td><td class=\"column-2\">\u53ce\u5165\u91d1\u984d\u00d710\uff05\uff0b110\u4e07\u5186<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">850\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<br \/>\n<\/td><td class=\"column-2\">195\u4e07\u5186\uff08\u4e0a\u9650\uff09<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-522 from cache -->\n<h3>\u5e73\u621029\u5e74\u5206\uff5e\u4ee4\u548c\u5143\u5e74\u5206\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/h3>\n\n<table id=\"tablepress-523\" class=\"tablepress tablepress-id-523\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u53ce\u5165<\/th><th class=\"column-2\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">162.5\u4e07\u5186<\/td><td class=\"column-2\">\u4e00\u5f8b\u306755\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">162.5\u4e07\u5186\u3092\u8d85\u3048180\u4e07\u5186\u4ee5\u4e0b<br \/>\n<\/td><td class=\"column-2\">\u53ce\u5165\u00d740\uff05<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">180\u4e07\u5186\u3092\u8d85\u3048360\u4e07\u5186\u4ee5\u4e0b<br \/>\n<\/td><td class=\"column-2\">\u53ce\u5165\u00d730\uff05\uff0b18\u4e07\u5186<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">360\u4e07\u5186\u3092\u8d85\u3048660\u4e07\u5186\u4ee5\u4e0b<br \/>\n<\/td><td class=\"column-2\">\u53ce\u5165\u00d720\uff05\uff0b54\u4e07\u5186<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">660\u4e07\u5186\u3092\u8d85\u30481,000\u4e07\u5186\u4ee5\u4e0b <br \/>\n<\/td><td class=\"column-2\">\u53ce\u5165\u91d1\u984d\u00d710\uff05\uff0b120\u4e07\u5186<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<br \/>\n<\/td><td class=\"column-2\">220\u4e07\u5186\uff08\u4e0a\u9650\uff09<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-523 from cache 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data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306e\u5fc5\u8981\u6027\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u53ce\u5165\u304c400\u4e07\u5186\u3067\u7279\u5b9a\u652f\u51fa\u984d\u304c50\u4e07\u5186\u306e\u5834\u5408<\/strong><br \/>\n50\u4e07\u5186 \uff0d \uff5b\uff08400\u4e07\u5186 \u00d7 20\uff05 \uff0b 44\u4e07\u5186\uff09\u00d7 1\/2\uff5d\uff1d \u25b212\u4e07\u5186<\/p>\n<p>\u8a08\u7b97\u306e\u7d50\u679c\u3001\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308a\u3001\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u91d1\u984d\u306b\u9054\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u53ce\u5165\u304c1,200\u4e07\u5186\u3067\u7279\u5b9a\u652f\u51fa\u984d\u304c200\u4e07\u5186\u306e\u5834\u5408<\/strong><br \/>\n200\u4e07\u5186 \uff0d 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href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" data-internallinksmanager029f6b8e52c=\"562\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a>\u3001\u7d66\u4e0e\u6240\u5f97\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-60211\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/04\/image1.png\" alt=\"\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u652f\u51fa\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\" width=\"594\" height=\"845\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/04\/image1.png 594w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/04\/image1-211x300.png 211w\" sizes=\"auto, (max-width: 594px) 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