{"id":15056,"date":"2015-05-22T11:20:18","date_gmt":"2015-05-22T02:20:18","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=15056"},"modified":"2026-01-27T09:54:31","modified_gmt":"2026-01-27T00:54:31","slug":"commentary-of-write-offs","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/15056\/","title":{"rendered":"\u640d\u91d1\u3068\u306f\uff1f\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u306b\u6b20\u304b\u305b\u306a\u3044\u640d\u91d1\u7b97\u5165\u30fb\u4e0d\u7b97\u5165\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u4f01\u696d\u304c\u55b6\u696d\u6d3b\u52d5\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u5e83\u544a\u8cbb\u3084\u5149\u71b1\u8cbb\u3068\u3044\u3063\u305f\u300c\u8cbb\u7528\u30fb\u7d4c\u8cbb\u300d\u304c\u5fc5\u305a\u767a\u751f\u3057\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u306e\u300c\u8cbb\u7528\uff65\u7d4c\u8cbb\u300d\u306e\u3053\u3068\u3092<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u4e0a\u306f\u300c\u640d\u91d1\u300d\u3068\u547c\u3073\u307e\u3059\u304c\u3001\u4f1a\u8a08\u4e0a\u306e\u300c\u8cbb\u7528\u30fb\u7d4c\u8cbb\u300d\u3068\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u300c\u640d\u91d1\u300d\u306e\u91d1\u984d\u306f\u5fc5\u305a\u3057\u3082\u4e00\u81f4\u3057\u307e\u305b\u3093\uff61\u300c\u8cbb\u7528\uff65\u7d4c\u8cbb\u300d\u306b\u5bfe\u3059\u308b\u8a8d\u8b58\u306e\u30ba\u30ec\u304b\u3089\u304f\u308b\u3053\u306e\u5dee\u984d\u306b\u3064\u3044\u3066\u306f\u7a0e\u52d9\u7533\u544a\u3067\u8abf\u6574\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u300c\u8cbb\u7528\u30fb\u7d4c\u8cbb\u300d\u3068\u300c\u640d\u91d1\u300d\u306e\u9055\u3044\u3001\u307e\u305f\u3001\u3053\u308c\u3089\u306e\u9593\u306b\u751f\u3058\u308b\u5dee\u984d\u3092\u3069\u3046\u51e6\u7406\u3059\u308b\u306e\u304b\u3092\u304a\u8a71\u3057\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u640d\u91d1\u3068\u306f\uff1f\u7a0e\u91d1\u3068\u306e\u95a2\u4fc2<\/h2>\n<p>\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u3067\u767b\u5834\u3059\u308b\u300c\u640d\u91d1\u300d\u3068\u306f\uff64\u305d\u306e\u540d\u306e\u901a\u308a\u300c\u640d\u3092\u3057\u3066\u5931\u3063\u305f\u91d1\u92ad\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\uff61\u300c\u4f1a\u793e\u306e\u652f\u51fa\u300d\u3067\u3042\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u300c\u8cbb\u7528\u300d\u3068\u540c\u3058\u3067\u3059\u304c\uff64\u300c<strong>\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u304b?<\/strong>\u300d\u3068\u3044\u3046\u70b9\u3067\u4e21\u8005\u306b\u306f\u6c7a\u5b9a\u7684\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\uff61<\/p>\n<p>\u305d\u306e\u305f\u3081\u4f1a\u8a08\u3067\u306f\u300c\u8cbb\u7528\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u652f\u51fa\u304c\uff64\u7a0e\u52d9\u7533\u544a\u306e\u6bb5\u968e\u3067\u300c\u640d\u91d1\u300d\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u305a\u8ab2\u7a0e\u3055\u308c\u308b\u2026\u3068\u3044\u3063\u305f\u3053\u3068\u304c\u8d77\u3053\u308a\u3048\u307e\u3059\uff61<\/p>\n<p>\u300c\u640d\u91d1\u300d\u306e\u4ed5\u7d44\u307f\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\uff64\u6c7a\u7b97\u76f4\u524d\u306e\u7a0e\u984d\u3092\u4e88\u6e2c\u3059\u308b\u6bb5\u968e\u3067\u5927\u304d\u304f\u8aad\u307f\u9593\u9055\u3048\u308b\u3068\u3044\u3063\u305f\u4e8b\u614b\u3092\u56de\u907f\u3067\u304d\u308b\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\uff61<\/p>\n<h3>\u640d\u91d1\u3068\u8cbb\u7528\u30fb\u7d4c\u8cbb\u306e\u9055\u3044<\/h3>\n<p>\u4f1a\u8a08\u4e0a\u306e\u300c\u5229\u76ca\u300d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306f\u300c\u53ce\u76ca\u300d\u304b\u3089\u300c\u8cbb\u7528\u300d\u3092\u5dee\u3057\u5f15\u3044\u3066\u6c42\u3081\u307e\u3059\u3002\u4e00\u65b9\uff64<span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u3067\u306f\u300c\u5229\u76ca\u300d\u3092\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u300d\uff64\u300c\u53ce\u76ca\u300d\u3092\u300c\u76ca\u91d1\u300d\uff64\u300c\u8cbb\u7528\u300d\u3092\u300c\u640d\u91d1\u300d\u306b\u7f6e\u304d\u63db\u3048\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<ul>\n<li>\u4f1a\u8a08\u3067\u306f\u3000\u3000\u300c\u5229\u76ca\u300d=\u300c\u53ce\u76ca\u300d\uff0d\u300c\u8cbb\u7528\u300d<\/li>\n<li>\u6cd5\u4eba\u7a0e\u3067\u306f\u3000\u300c\u8ab2\u7a0e\u6240\u5f97\u300d=\u300c\u76ca\u91d1\u300d\uff0d\u300c\u640d\u91d1\u300d<\/li>\n<\/ul>\n<p>\u300c\u8cbb\u7528\u300d\u3068\u300c\u640d\u91d1\u300d\u306f\u3044\u305a\u308c\u3082\u300c\u4f1a\u793e\u306e\u652f\u51fa\u300d\u300c\u5229\u76ca\uff08\u6240\u5f97\uff09\u306e\u30de\u30a4\u30ca\u30b9\u9805\u76ee\u300d\u3067\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u306f\u540c\u3058\u3067\u3059\u304c\uff64\u4f1a\u8a08\u3068\u7a0e\u6cd5\u3067\u306f\u898b\u65b9\u304c\u7570\u306a\u308a\u307e\u3059\uff61<\/p>\n<p>\u4f1a\u8a08\u4e0a\u306e\u300c\u8cbb\u7528\u300d\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/82\/\" data-internallinksmanager029f6b8e52c=\"485\" title=\"\u7c3f\u8a18\">\u7c3f\u8a18<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"91\" title=\"\u4f01\u696d\u4f1a\u8a08\u539f\u5247\">\u4f01\u696d\u4f1a\u8a08\u539f\u5247<\/a>\u306e\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u3055\u3048\u3044\u308c\u3070\u5168\u984d\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\uff64\u7a0e\u6cd5\u4e0a\u306e\u300c\u640d\u91d1\u300d\u306f\u305d\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u4e00\u90e8\u3042\u308b\u3044\u306f\u5168\u984d\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u306e\u3067\u3059\uff61<\/p>\n<p>\u300c\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u306f0\u5186\u3060\u3063\u305f\u306e\u306b\u6cd5\u4eba\u7a0e\u3092\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u306a\u305c?\u300d\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u304c\u8d77\u3053\u308a\u3046\u308b\u306e\u306f\uff64\u7a0e\u91d1\u306e\u8a08\u7b97\u3092\u3059\u308b\u969b\u306b\uff64\u4e00\u90e8\u306e\u652f\u51fa\u304c\u300c\u640d\u91d1\u300d\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u305a\u300c\u306a\u304b\u3063\u305f\u3082\u306e\u300d\u3068\u3057\u3066\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u304c\u518d\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3067\u3059\uff61<\/p>\n<h2>\u640d\u91d1\u7d4c\u7406\u306b\u3064\u3044\u3066\u3000\u640d\u91d1\u7b97\u5165\u30fb\u4e0d\u7b97\u5165\u3068\u306f\uff1f<\/h2>\n<p>\u4f1a\u793e\u306e\u652f\u51fa\u3092\u4f1a\u8a08\u3067\u300c\u8cbb\u7528\u300d\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u3092\u7a0e\u6cd5\u3067\u306f\u300c\u640d\u91d1\u7d4c\u7406\u300d\u3068\u547c\u3073\u307e\u3059\uff61<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u300d\u3084\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/1649\/\" data-internallinksmanager029f6b8e52c=\"473\" title=\"\u5f15\u5f53\u91d1\">\u5f15\u5f53\u91d1<\/a>\u306e\u7e70\u5165\u308c\u300d\u3068\u3044\u3063\u305f\u3088\u3046\u306a\u7279\u6b8a\u306a\u8cbb\u7528\u3092\u300c\u640d\u91d1\u300d\u3068\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3053\u306e\u300c\u640d\u91d1\u7d4c\u7406\u300d\u304c\u6761\u4ef6\u3068\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u5834\u5408\u4f1a\u793e\u304c\u652f\u51fa\u3057\u305f\u5168\u3066\u3092\u640d\u91d1\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3067\u640d\u91d1\u306b\u3067\u304d\u308b\u300c\u9805\u76ee\u300d\u3068\u305d\u306e\u300c\u9650\u5ea6\u984d\u300d\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3>\u640d\u91d1\u7b97\u5165\u3068\u640d\u91d1\u4e0d\u7b97\u5165<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u640d\u91d1\u7b97\u5165\u300d\u3068\u306f\uff64\u4f1a\u8a08\u4e0a\u300c\u8cbb\u7528\u300d\u3068\u3057\u3066\u3044\u306a\u3044\u306e\u306b\u3001\u7a0e\u52d9\u4e0a\u306f\u300c\u640d\u91d1\u300d\u6271\u3044\u306b\u306a\u308b\u3053\u3068\u3092\u6307\u3057\uff64\u300c\u640d\u91d1\u4e0d\u7b97\u5165\u300d\u306f\u9006\u306b\u4f1a\u8a08\u4e0a\u300c\u8cbb\u7528\u300d\u3067\u3042\u3063\u3066\u3082\u3001\u7a0e\u52d9\u4e0a\u306f\u300c\u640d\u91d1\u300d\u6271\u3044\u306b\u306a\u3089\u306a\u3044\u3053\u3068\u3092\u6307\u3057\u307e\u3059\uff61<\/b><\/span><\/p>\n<ul>\n<li>\u4f1a\u8a08\u3067\u300c\u8cbb\u7528\u3068\u3057\u3066\u3044\u306a\u3044\u300d\u3082\u306e\u3092\u7a0e\u6cd5\u3067\u300c\u640d\u91d1\u300d\u3068\u3059\u308b\u3000\u2192\u3000\u640d\u91d1\u7b97\u5165<\/li>\n<li>\u4f1a\u8a08\u3067\u300c\u8cbb\u7528\u3068\u3057\u305f\u300d\u3082\u306e\u3092\u7a0e\u6cd5\u3067\u300c\u640d\u91d1\u300d\u3068\u3057\u306a\u3044\u3000\u3000\u3000\u2192\u3000\u640d\u91d1\u4e0d\u7b97\u5165<\/li>\n<\/ul>\n<h3>\u640d\u91d1\u7b97\u5165\u3068\u306a\u308b\u52d8\u5b9a\u79d1\u76ee\u306e\u4f8b<\/h3>\n<p>\u4ee5\u4e0b\u306f\u3001\u57fa\u672c\u7684\u306b\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u306e\u4f8b\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u640d\u91d1\u7b97\u5165\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e3b\u306a\u52d8\u5b9a\u79d1\u76ee<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u3010\u4f1a\u8a08\u51e6\u7406\u306b\u5171\u901a\u3057\u3066\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u308b\u8cbb\u7528\u3011<\/p>\n<ul>\n<li>\u7d66\u4e0e\u8cc3\u91d1<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45713\/\" data-internallinksmanager029f6b8e52c=\"226\" title=\"\u6cd5\u5b9a\u798f\u5229\u8cbb\">\u6cd5\u5b9a\u798f\u5229\u8cbb<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/17264\/\" data-internallinksmanager029f6b8e52c=\"231\" title=\"\u798f\u5229\u539a\u751f\u8cbb\">\u798f\u5229\u539a\u751f\u8cbb<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45437\/\" data-internallinksmanager029f6b8e52c=\"457\" title=\"\u4f1a\u8b70\u8cbb\">\u4f1a\u8b70\u8cbb<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/1312\/\" data-internallinksmanager029f6b8e52c=\"464\" title=\"\u8eca\u4e21\u8cbb\">\u8eca\u4e21\u8cbb<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65434\/\" data-internallinksmanager029f6b8e52c=\"470\" title=\"\u901a\u4fe1\u8cbb\">\u901a\u4fe1\u8cbb<\/a><\/li>\n<li>\u8377\u9020\u904b\u8cc3<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/66\/\" data-internallinksmanager029f6b8e52c=\"372\" title=\"\u6d88\u8017\u54c1\u8cbb\">\u6d88\u8017\u54c1\u8cbb<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45307\/\" data-internallinksmanager029f6b8e52c=\"201\" title=\"\u6c34\u9053\u5149\u71b1\u8cbb\">\u6c34\u9053\u5149\u71b1\u8cbb<\/a><\/li>\n<li>\u5730\u4ee3\u5bb6\u8cc3<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/51819\/\" data-internallinksmanager029f6b8e52c=\"212\" title=\"\u652f\u6255\u624b\u6570\u6599\">\u652f\u6255\u624b\u6570\u6599<\/a><\/li>\n<li>\u4fdd\u967a\u6599<\/li>\n<li>\u6e1b\u4fa1\u511f\u5374\u8cbb\uff08\u203b\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u9650\u5ea6\u984d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u8d85\u904e\u3059\u308b\u90e8\u5206\u306f\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u307e\u305b\u3093\u3002\uff09\u306a\u3069<\/li>\n<\/ul>\n<p>\u3010\u305d\u306e\u4ed6\u3011<\/p>\n<ul>\n<li>\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6cd5\u4eba\u7a0e\u3084\u6cd5\u4eba<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306a\u3069\u306f\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u640d\u91d1\u7b97\u5165\u306e\u6642\u671f\u306f\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u306a\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48133\/\" data-internallinksmanager029f6b8e52c=\"478\" title=\"\u672a\u6255\u91d1\">\u672a\u6255\u91d1<\/a>\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u66f8\u4e0a\u3067\u640d\u91d1\u7b97\u5165\u306e\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h3>\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u52d8\u5b9a\u79d1\u76ee\u306e\u4f8b<\/h3>\n<p>\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u4e3b\u306a\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u4e3b\u306a\u52d8\u5b9a\u79d1\u76ee<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\n<ul>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1566\/\" data-internallinksmanager029f6b8e52c=\"353\" title=\"\u79df\u7a0e\u516c\u8ab2\">\u79df\u7a0e\u516c\u8ab2<\/a>\u306e\u4e00\u90e8\uff08\u203b\u79df\u7a0e\u516c\u8ab2\u306e\u9805\u76ee\u3067\u8a73\u7d30\u3092\u8aac\u660e\uff09<\/li>\n<\/ul>\n<p>\u3010\u4e00\u90e8\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u52d8\u5b9a\u79d1\u76ee\u3011<\/p>\n<ul>\n<li>\u5f79\u54e1\u7d66\u4e0e<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/1302\/\" data-internallinksmanager029f6b8e52c=\"455\" title=\"\u4ea4\u969b\u8cbb\">\u4ea4\u969b\u8cbb<\/a><\/li>\n<li>\u5bc4\u9644\u91d1<\/li>\n<\/ul>\n<p>\u3010\u7a0e\u52d9\u4e0a\u306e\u9650\u5ea6\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u52d8\u5b9a\u79d1\u76ee\u3011<\/p>\n<ul>\n<li>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u5727\u7e2e\u640d<\/li>\n<li>\u7a0e\u52d9\u4e0a\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45580\/\" data-internallinksmanager029f6b8e52c=\"317\" title=\"\u7e70\u5ef6\u8cc7\u7523\">\u7e70\u5ef6\u8cc7\u7523<\/a>\u306b\u8a72\u5f53\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\uff08\u6a29\u5229\u91d1\u3084\u5e83\u544a\u5ba3\u4f1d\u8cc7\u7523\u306a\u3069\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5168\u984d\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u696d\u52d9\u5916\u306e\u4ea4\u901a\u9055\u53cd\u306e\u7f70\u91d1\u3001\u4e00\u90e8\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u5f79\u54e1\u7d66\u4e0e\u3084\u4ea4\u969b\u8cbb\u3001\u7a0e\u52d9\u4e0a\u306e\u9650\u5ea6\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u6e1b\u4fa1\u511f\u5374\u8cbb\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd\u306a\u79df\u7a0e\u516c\u8ab2\u306b\u3064\u3044\u3066<\/h2>\n<p>\u4e8b\u696d\u3092\u55b6\u3080\u4e0a\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u3092\u306f\u3058\u3081\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u4e8b\u696d\u7a0e\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u3089\u306e\u7a0e\u91d1\u306e\u306a\u304b\u3067\u3082\u3001\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u308b\u3082\u306e\u3068\u3055\u308c\u306a\u3044\u3082\u306e\u306b\u5927\u5225\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/li>\n<li>\u5229\u5b50\u7a0e<\/li>\n<li>\u5730\u65b9\u7a0e\u306e\u5ef6\u6ede\u91d1\uff08\u7d0d\u671f\u9650\u5ef6\u9577\u306b\u3088\u308b\u3082\u306e\uff09<\/li>\n<li>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/li>\n<li>\u4e8b\u696d\u306b\u4f7f\u7528\u3059\u308b\u305f\u3081\u306e\u81ea\u52d5\u8eca\u306b\u304b\u304b\u308b\u7a0e\u91d1\uff08\u81ea\u52d5\u8eca\u7a0e\u3001\u8efd\u81ea\u52d5\u8eca\u7a0e\u3001\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\u3001\u91cd\u91cf\u7a0e\u306a\u3069\uff09<\/li>\n<li>\u767b\u9332\u514d\u8a31\u7a0e<\/li>\n<li>\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u306a\u3044\u6240\u5f97\u7a0e\u3001\u5916\u56fd\u6cd5\u4eba\u7a0e<\/li>\n<li>\u5370\u7d19\u7a0e\uff08\u53ce\u5165\u5370\u7d19\uff09<\/li>\n<li>\u4e8b\u696d\u7a0e<\/li>\n<li>\u4e8b\u696d\u6240\u7a0e<\/li>\n<li>\u90fd\u5e02\u8a08\u753b\u7a0e<\/li>\n<li>\u8efd\u6cb9\u5f15\u53d6\u7a0e<\/li>\n<li>\u9152\u7a0e<\/li>\n<li>\u30b4\u30eb\u30d5\u5834\u5229\u7528\u7a0e<\/li>\n<\/ul>\n<h3>\u640d\u91d1\u7b97\u5165\u304c\u4e0d\u53ef\u3068\u306a\u3063\u3066\u3044\u308b\u79df\u7a0e\u516c\u8ab2<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d0d\u3081\u308b\u7fa9\u52d9\u306e\u3042\u308b\u7a0e\u91d1\u306e\u306a\u304b\u3067\u3082\u3001\u6cd5\u4eba\u7a0e\u3084\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306a\u3069\u306f\u3001\u640d\u91d1\u3078\u306e\u7b97\u5165\u304c\u4e0d\u53ef\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u57fa\u672c\u7684\u306b\u306f\u3001\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u984d\u8a08\u7b97\u306e\u5b9a\u3081\u306b\u3088\u308a\u3001\u640d\u91d1\u3078\u306e\u7b97\u5165\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u904e\u6020\u7a0e\u3084\u52a0\u7b97\u7a0e\u3001\u5ef6\u6ede\u7a0e\u306a\u3069\u3001\u672c\u6765\u3084\u308b\u3079\u304d\u3082\u306e\u306b\u5bfe\u3057\u3066\u9045\u5ef6\u306a\u308a\u3001\u5bfe\u5fdc\u3057\u306a\u304b\u3063\u305f\u3068\u3044\u3063\u305f\u7406\u7531\u3067\u8ab2\u3055\u308c\u305f\u7a0e\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u640d\u91d1\u7b97\u5165\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u640d\u91d1\u3078\u306e\u7b97\u5165\u304c\u4e0d\u53ef\u3068\u306a\u3063\u3066\u3044\u308b\u4e3b\u306a\u79df\u7a0e\u516c\u8ab2\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u6cd5\u4eba\u7a0e\u6cd5\u4eba\u5730\u65b9\u7a0e<\/li>\n<li>\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3084\u5e02\u753a\u6751\u6c11\u7a0e\u306e\u672c\u7a0e<\/li>\n<li>\u5ef6\u6ede\u7a0e<\/li>\n<li>\u5ef6\u6ede\u91d1\uff08\u5730\u65b9\u7a0e\u306e\u7d0d\u671f\u9650\u306e\u5ef6\u9577\u306b\u4fc2\u308b\u5ef6\u6ede\u91d1\u306f\u9664\u304f\uff09<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/2119\/\" data-internallinksmanager029f6b8e52c=\"32\" title=\"\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41440\/\" data-internallinksmanager029f6b8e52c=\"129\" title=\"\u7121\u7533\u544a\u52a0\u7b97\u7a0e\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/a>\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u5404\u7a2e\u52a0\u7b97\u7a0e<\/li>\n<li>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u91d1\u3001\u4e0d\u7533\u544a\u52a0\u7b97\u91d1\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u5404\u7a2e\u52a0\u7b97\u91d1<\/li>\n<li>\u5fc5\u8981\u306a\u5370\u7d19\u3092\u8cbc\u308a\u4ed8\u3051\u305a\u306b\u66f8\u985e\u3092\u4ea4\u4ed8\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u904e\u6020\u7a0e<\/li>\n<li>\u4ea4\u901a\u53cd\u5247\u91d1\u306a\u3069\u306e\u7f70\u91d1\u3084\u79d1\u6599\u3001\u904e\u6599<\/li>\n<li>\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u6240\u5f97\u7a0e\u53ca\u3073\u5916\u56fd\u6cd5\u4eba\u7a0e<\/li>\n<li>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2>\u640d\u91d1\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3088\u3046<\/h2>\n<p>\u7bc0\u7a0e\u306e\u305f\u3081\u306b\u3068\u652f\u51fa\u3057\u305f\u8cbb\u7528\u3067\u3082\uff64\u300c\u640d\u91d1\u4e0d\u7b97\u5165\u300d\u306e\u7db2\u306b\u5f15\u3063\u304b\u304b\u3063\u3066\u3057\u307e\u3063\u3066\u306f\uff64\u305b\u3063\u304b\u304f\u306e\u652f\u51fa\u3082\u7121\u99c4\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\uff61\u7a0e\u91d1\u306e\u8a08\u7b97\u306f\u7a0e\u7406\u58eb\u3055\u3093\u306b\u304a\u4efb\u305b\u3068\u3044\u3046\u7d4c\u55b6\u8005\u306e\u65b9\u3082\u591a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u304c\uff64\u652f\u51fa\u3059\u308b\u524d\u306b\u307e\u305a\u306f\u76f8\u8ac7\u3057\u3066\u304b\u3089\u5b9f\u884c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\uff61<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44668\/\" target=\"_blank\" rel=\"noopener\">\uff1e\uff1e\u7a0e\u52b9\u679c\u4f1a\u8a08\u3068\u306f\uff1f\u76ee\u7684\u3084\u624b\u9806\u3001\u9069\u7528\u6642\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4f01\u696d\u304c\u55b6\u696d\u6d3b\u52d5\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u5e83\u544a\u8cbb\u3084\u5149\u71b1\u8cbb\u3068\u3044\u3063\u305f\u300c\u8cbb\u7528\u30fb\u7d4c\u8cbb\u300d\u304c\u5fc5\u305a\u767a\u751f\u3057\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u306e\u300c\u8cbb\u7528\uff65\u7d4c\u8cbb\u300d\u306e\u3053\u3068\u3092\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306f\u300c\u640d\u91d1\u300d\u3068\u547c\u3073\u307e\u3059\u304c\u3001\u4f1a\u8a08\u4e0a\u306e\u300c\u8cbb\u7528\u30fb\u7d4c\u8cbb\u300d\u3068\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u300c\u640d\u91d1\u300d\u306e\u91d1\u984d\u306f\u5fc5\u305a\u3057\u3082\u4e00\u81f4\u3057\u307e\u305b\u3093\uff61 [&hellip;]<\/p>\n","protected":false},"author":25,"featured_media":51114,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[98],"tags":[65,76],"class_list":["post-15056","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-tax-return","tag-advisor-referrals","tag-fixed-assets"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts\/15056","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/comments?post=15056"}],"version-history":[{"count":27,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts\/15056\/revisions"}],"predecessor-version":[{"id":73617,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts\/15056\/revisions\/73617"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/media\/51114"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/media?parent=15056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/categories?post=15056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/tags?post=15056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}