{"id":23839,"date":"2016-07-08T11:13:18","date_gmt":"2016-07-08T02:13:18","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=23839"},"modified":"2026-01-27T09:45:57","modified_gmt":"2026-01-27T00:45:57","slug":"public-imposts-certificate","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/23839\/","title":{"rendered":"\u516c\u8ab2\u8a3c\u660e\u66f8\u3068\u306f\uff1f\u8a18\u8f09\u5185\u5bb9\u3068\u53d6\u5f97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac"},"content":{"rendered":"<p>\u516c\u8ab2\u8a3c\u660e\u66f8\u306f\u56fa\u5b9a\u8cc7\u7523\u306e\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u306b\u4f34\u3046\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6309\u5206\u306a\u3069\u306b\u4f7f\u7528\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u516c\u8ab2\u8a3c\u660e\u66f8\u306b\u3069\u306e\u3088\u3046\u306a\u60c5\u5831\u304c\u66f8\u304b\u308c\u3066\u3044\u308b\u306e\u304b\u3001\u3069\u306e\u3088\u3046\u306b\u3059\u308c\u3070\u53d6\u5f97\u3067\u304d\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u307e\u305f\u516c\u8ab2\u8a3c\u660e\u66f8\u3068\u6df7\u540c\u3057\u304c\u3061\u306a\u66f8\u985e\u3068\u306e\u9055\u3044\u3084\u3001\u53d6\u5f97\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div 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\/>\n\u30fb\u4ee3\u7406\u4eba<\/div>\n<h3>\u516c\u8ab2\u8a3c\u660e\u66f8\u306e\u7533\u8acb\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u306f\uff1f<\/h3>\n<p>\u516c\u8ab2\u8a3c\u660e\u66f8\u3092\u767a\u884c\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u306f\u904b\u8ee2\u514d\u8a31\u8a3c\u3084\u30d1\u30b9\u30dd\u30fc\u30c8\u3001\u5e74\u91d1\u624b\u5e33\u306a\u3069\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u307b\u304b\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u8a3c\u660e\u66f8\u7533\u8acb\u66f8\u300d\u3068\u53d6\u5f97\u3057\u3088\u3046\u3068\u3059\u308b\u4eba\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u305f\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u307e\u305a\u5f8c\u8005\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7d0d\u7a0e\u7fa9\u52d9\u8005\u307e\u305f\u306f\u56fa\u5b9a\u8cc7\u7523\u306e\u6240\u6709\u8005\u3067\u3042\u308b\u672c\u4eba\u3084\u540c\u5c45\u3057\u3066\u3044\u308b\u5bb6\u65cf\u306e\u5834\u5408\u306f\u4f8b\u5916\u3067\u3001\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u307f\u306e\u63d0\u51fa\u3067\u7533\u8acb\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u76f8\u7d9a\u4eba\u306e\u5834\u5408\u306f\u6238\u7c4d\u3084\u9664\u7c4d\u8b04\u672c\u306a\u3069\u306e\u76f8\u7d9a\u6a29\u304c\u78ba\u8a8d\u3067\u304d\u308b\u3082\u306e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u306e\u5834\u5408\u306f\u6cd5\u4eba\u306e<b>\u4ee3\u8868\u8005\u5370\u304c\u62bc\u3055\u308c\u305f\u59d4\u4efb\u72b6<\/b>\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u4ee3\u8868\u8005\u5370\u3092\u6301\u3063\u3066\u3044\u304f\u304b\u3001\u4ee3\u8868\u8005\u5370\u304c\u62bc\u3055\u308c\u3066\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u8a3c\u660e\u66f8\u7533\u8acb\u66f8\u3092\u6301\u53c2\u3057\u305f\u5834\u5408\u306f\u3001\u793e\u54e1\u8a3c\u3084\u5065\u5eb7\u4fdd\u967a\u8a3c\u306a\u3069\u306e\u5f93\u696d\u54e1\u304c\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\u3092\u63d0\u793a\u3059\u308c\u3070\u767a\u884c\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u3002<\/p>\n<p>\u5b85\u5730\u5efa\u7269\u696d\u8005\u306e\u5834\u5408\u306f\u8a3c\u660e\u66f8\u53d6\u5f97\u306e\u59d4\u4efb\u306e\u7279\u7d04\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u305f\u5a92\u4ecb\u5951\u7d04\u66f8\u304c\u5fc5\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u5a92\u4ecb\u5951\u7d04\u66f8\u304c\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u5f93\u696d\u54e1\u3067\u3042\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\u3082\u63d0\u793a\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7af6\u58f2\u7533\u7acb\u4eba\u306f<b>\u7af6\u58f2\u7533\u7acb\u66f8\u53ca\u3073\u7269\u4ef6\u76ee\u9332\u306e\u5199\u3057<\/b>\u304c\u5fc5\u8981\u3067\u3001\u501f\u5730\u30fb\u501f\u5bb6\u4eba\u306e\u5834\u5408\u306f\u8cc3\u8cb8\u5951\u7d04\u66f8\u306a\u3069\u306e\u8cc3\u8cb8\u6a29\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u4ee3\u7406\u4eba\u306e\u5834\u5408\u306f\u59d4\u4efb\u72b6\u306e\u63d0\u793a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u300c\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u8a3c\u660e\u7b49\u8acb\u6c42\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h2>\n<p>\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u8a3c\u660e\u66f8\u7533\u8acb\u66f8\uff08\u4ee5\u4e0b\u3001\u7533\u8acb\u66f8\uff09\u306f\u516c\u8ab2\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3059\u308b\u969b\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u66f8\u985e\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u4eac\u90fd\u5e02\u306e\u7533\u8acb\u66f8\u306e\u500b\u4eba\u7528\u3092\u4f8b\u306b\u3068\u3063\u3066\u3001\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<div align=\"center\"> <img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2016\/07\/6_1.png\" alt=\"\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u8a3c\u660e\u66f8\u7533\u8acb\u66f8\u306e\u66f8\u304d\u65b91\" \/><\/div>\n<p>\uff08\u51fa\u5178\uff1a<a href=\"http:\/\/www.city.kyoto.lg.jp\/gyozai\/cmsfiles\/contents\/0000155\/155031\/01hyoka_shomei_kojin.pdf\" target=\"_blank\" rel=\"nofollow noopener\">\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u8a3c\u660e|\u4eac\u90fd\u5e02\u60c5\u5831\u9928<\/a>\uff09<\/p>\n<p>\u7533\u8acb\u66f8\u306f\u5927\u304d\u304f6\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>1\u3064\u76ee\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u300c<b>\u3069\u306a\u305f\u306e\u8a3c\u660e\u304c\u5fc5\u8981\u3067\u3059\u304b<\/b>\u300d\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u4f4f\u6240\u30fb\u6c0f\u540d\u30fb\u751f\u5e74\u6708\u65e5\u7b49\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u8a18\u5165\u3059\u308b\u5185\u5bb9\u306f\u300c<b>\u7d0d\u7a0e\u7fa9\u52d9\u8005<\/b>\u300d\u306e\u3082\u306e\u3067\u3059\u3002\u672c\u4eba\u4ee5\u5916\u304c\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>2\u3064\u76ee\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u300c<b>\u5fc5\u8981\u306a\u8a3c\u660e\u30fb\u901a\u6570<\/b>\u300d\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u300c\u516c\u8ab2\u8a3c\u660e\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u3001\u5fc5\u8981\u306a\u679a\u6570\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u300c<b>\u5fc5\u8981\u306a\u5834\u5408\u306f\u8a3c\u660e\u66f8\u306b\u6dfb\u4ed8\u3057\u307e\u3059<\/b>\u300d\u306e\u6b04\u3067\u3059\u3002\u5171\u6709\u8005\u6c0f\u540d\u8868\u3084\u5bb6\u5c4b\u660e\u7d30\u66f8\u304c\u5225\u9014\u5fc5\u8981\u306a\u5834\u5408\u306f\u8a72\u5f53\u66f8\u985e\u306b\u30c1\u30a7\u30c3\u30af\u3092\u3064\u3051\u307e\u3059\u3002<\/p>\n<div align=\"center\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2016\/07\/6_2.png\" alt=\"\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u8a3c\u660e\u66f8\u7533\u8acb\u66f8\u306e\u66f8\u304d\u65b92\" \/><\/div>\n<p>\uff08\u51fa\u5178\uff1a<a href=\"http:\/\/www.city.kyoto.lg.jp\/gyozai\/cmsfiles\/contents\/0000155\/155031\/01hyoka_shomei_kojin.pdf\" target=\"_blank\" rel=\"nofollow 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