{"id":20679,"date":"2015-10-30T12:50:36","date_gmt":"2015-10-30T03:50:36","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=20679"},"modified":"2024-08-08T15:01:04","modified_gmt":"2024-08-08T06:01:04","slug":"deemed-dividend-tax","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/20679\/","title":{"rendered":"\u307f\u306a\u3057\u914d\u5f53\u306e\u8ab2\u7a0e\u95a2\u4fc2"},"content":{"rendered":"<p>\u307f\u306a\u3057\u914d\u5f53\u3068\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/252\/\" data-internallinksmanager029f6b8e52c=\"489\" 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title=\"\u914d\u5f53\u6240\u5f97\">\u914d\u5f53\u6240\u5f97<\/a>\u306e\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306b\u306f\u914d\u5f53\u3068\u307f\u306a\u3055\u308c\u308b\u984d\u304c\u539f\u5247\u3068\u3057\u3066\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u307f\u306a\u3057\u914d\u5f53\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u307f\u306a\u3057\u914d\u5f53\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u307f\u306a\u3057\u914d\u5f53\uff1d\u4ea4\u4ed8\u91d1\u92ad\u7b49\u306e\u984d\u3000\uff0d\u30001\u682a\u3042\u305f\u308a\u306e<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" 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href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>(\u4e0a\u5834\u4f01\u696d\u682a\u5f0f20.315\uff05\u3001\u975e\u4e0a\u5834\u4f01\u696d\u682a\u5f0f20.42\uff05)\u3057\u3001\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u682a\u5f0f\u3092\u767a\u884c\u6cd5\u4eba\u306b\u8b72\u6e21\u3057\u305f\u6cd5\u4eba<\/h3>\n<p>\u307f\u306a\u3057\u914d\u5f53\u306f<a href=\"https:\/\/biz.moneyforward.com\/words\/1258\/\" data-internallinksmanager029f6b8e52c=\"146\" title=\"\u53d7\u53d6\u914d\u5f53\u91d1\">\u53d7\u53d6\u914d\u5f53\u91d1<\/a>\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3001\u7a0e\u52d9\u4e0a\u306f\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u304c\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002\u306a\u304a\u3001\u3053\u308c\u306b\u4fc2\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u682a\u5f0f\u3092\u767a\u884c\u6cd5\u4eba\u306b\u8b72\u6e21\u3057\u305f\u500b\u4eba<\/h3>\n<p>\u307f\u306a\u3057\u914d\u5f53\u306f\u914d\u5f53\u6240\u5f97\u3068\u306a\u308a<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" 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href=\"https:\/\/biz.moneyforward.com\/blog\/kojin-kaikei\/distributed-income-aggregation-of-profit-and-loss\/\" target=\"_blank\" rel=\"noopener\">\u914d\u5f53\u6240\u5f97\u3067\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u77e5\u8b58<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/kojin-kaikei\/tax-which-affects-a-dividend\/\" target=\"_blank\" rel=\"noopener\">\u914d\u5f53\u63a7\u9664\u3068\u914d\u5f53\u91d1\u306b\u4fc2\u308b\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/corporationtax-taxsaving\/\" target=\"_blank\" 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