{"id":25982,"date":"2017-01-27T14:17:02","date_gmt":"2017-01-27T05:17:02","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=25982"},"modified":"2025-04-23T19:21:14","modified_gmt":"2025-04-23T10:21:14","slug":"iinvestment-promotion-tax-system","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/25982\/","title":{"rendered":"\u5373\u6642\u511f\u5374\u3082\u53ef\u80fd\uff01\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3067\u304b\u3057\u3053\u304f\u7bc0\u7a0e"},"content":{"rendered":"<p><b>\u300c\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d<\/b>\u3068\u3044\u3046\u5236\u5ea6\u3092\u3054\u5b58\u77e5\u3067\u3059\u304b\uff1f\u3053\u306e\u5236\u5ea6\u306f\u3001<b>\u8a2d\u5099\u6295\u8cc7\u3092\u304a\u3053\u306a\u3046\u4e2d\u5c0f\u4f01\u696d\u306e\u5229\u76ca\u7387\u30a2\u30c3\u30d7\u3092\u56f3\u308b\u305f\u3081\u306b\u5c0e\u5165\u3055\u308c\u305f\u6e1b\u7a0e\u7b56<\/b>\u3067\u3059\u3002\u6761\u4ef6\u304c\u5408\u3048\u3070\u3001\u3088\u308a\u9ad8\u3044\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u308b\u5373\u6642\u511f\u5374\u3092\u304a\u3053\u306a\u3046\u3053\u3068\u3082\u53ef\u80fd\u306a\u306e\u3067\u3001\u3053\u3053\u3067\u89e3\u8aac\u3059\u308b\u5236\u5ea6\u306e\u6982\u8981\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3068\u306f\uff1f<\/h2>\n<p><b>\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306f\u3001\u8a2d\u5099\u6295\u8cc7\u306b\u304b\u304b\u3063\u305f\u304a\u91d1\u3092\u300c\u7279\u5225\u511f\u5374\u300d\u3068\u3057\u3066\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3084\u3001\u4e00\u5b9a\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b>\u57fa\u672c\u7684\u306a\u300c\u901a\u5e38\u63aa\u7f6e\u300d\u306e\u4ed6\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u5373\u6642\u511f\u5374\u3092\u9069\u7528\u3067\u304d\u308b\u300c\u4e0a\u4e57\u305b\u63aa\u7f6e\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><b>\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3067<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a><\/b>\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u8005\u306e\u5b9a\u7fa9\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u307e\u305f\u306f\u51fa\u8cc7\u91d1\u304c1\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3067\u3042\u308b\u3053\u3068\u3084\u3001\u8cc7\u672c\u91d1\u30fb\u51fa\u8cc7\u91d1\u304c\u306a\u3044\u6cd5\u4eba\u306e\u3046\u3061\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u304c1,000\u4eba\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u306a\u3069\u3067\u3059\u3002<\/p>\n<h3>\u300c\u901a\u5e38\u63aa\u7f6e\u300d\u306e\u6982\u8981\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3088\u3046<\/h3>\n<p>\u307e\u305a\u3001\u901a\u5e38\u63aa\u7f6e\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3057\u3087\u3046\u3002<br 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class=\"column-2\">\u30fb\u8a66\u9a13\u307e\u305f\u306f\u6e2c\u5b9a\u6a5f\u5668\u30fb\u5de5\u5177\uff081\u53f030\u4e07\u5186\u304b\u3064\u5408\u8a08120\u4e07\u5186\u4ee5\u4e0a\uff09<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<\/td><td class=\"column-2\">\u5408\u8a0870\u4e07\u5186\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">\u666e\u901a\u8ca8\u7269\u81ea\u52d5\u8eca<\/td><td class=\"column-2\">\u8eca\u4e21\u7dcf\u91cd\u91cf3.5\u30c8\u30f3\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">\u5185\u822a\u8239\u8236<\/td><td class=\"column-2\">\u53d6\u5f97\u4fa1\u984d\u306e75\uff05\u304c\u5bfe\u8c61<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-260 from cache --><\/p>\n<p><a href=\"http:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/2014\/151221panf.pdf\" target=\"_blank\" rel=\"nofollow noopener\">\uff08\u51fa\u5178\uff1a\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff5c\u4e2d\u5c0f\u4f01\u696d\u5e81\uff09<\/a><\/p>\n<p>\u5668\u5177\u3084\u5de5\u5177\u306f\u3001\u4e8b\u52d9\u4f5c\u696d\u306e\u52b9\u7387\u6027\u30a2\u30c3\u30d7\u3084\u88fd\u54c1\u306e\u54c1\u8cea\u7ba1\u7406\u5411\u4e0a\u7b49\u306b\u5f79\u7acb\u3064\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u4e2d\u53e4\u54c1\u3084\u8cb8\u4ed8\u7528\u306e\u8a2d\u5099\u985e\u306f\u57fa\u672c\u7684\u306b\u5bfe\u8c61\u5916\u306a\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5373\u6642\u511f\u5374\u304c\u5229\u7528\u3067\u304d\u308b\u300c\u4e0a\u4e57\u305b\u63aa\u7f6e\u300d\u306e\u9069\u7528\u6761\u4ef6<\/h2>\n<p>\u5e73\u621026\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306b\u300c\u4e0a\u4e57\u305b\u63aa\u7f6e\u300d\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002\u4e0a\u4e57\u305b\u63aa\u7f6e\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u8a2d\u5099\u6295\u8cc7\u3092\u3088\u308a\u6d3b\u767a\u306b\u304a\u3053\u306a\u3048\u308b\u3088\u3046\u5f8c\u62bc\u3057\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3001<b>\u751f\u7523\u6027\u306e\u5411\u4e0a\u306b\u5f79\u7acb\u3064\u3068\u3055\u308c\u308b\u4e00\u5b9a\u306e\u8a2d\u5099\u3092\u5c0e\u5165\u3059\u308b\u3068\u3001\u3055\u3089\u306b\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/p>\n<p>\u901a\u5e38\u63aa\u7f6e\u3067\u306f\u53d6\u5f97\u4fa1\u984d\u306e30\uff05\u3068\u3055\u308c\u308b\u7279\u5225\u511f\u5374\u304c\u3001\u4e0a\u4e57\u305b\u63aa\u7f6e\u3067\u306f\u5168\u984d\u3092\u521d\u5e74\u5ea6\u306b\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u5373\u6642\u511f\u5374\u304c\u9078\u629e\u53ef\u80fd\u3067\u3059\u3002\u5373\u6642\u511f\u5374\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u6700\u592710\uff05\u306e\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>10\uff05\u306e\u7a0e\u984d\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u3001\u8cc7\u672c\u91d13,000\u4e07\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3059\u3002\u306a\u304a\u3001\u8cc7\u672c\u91d13,000\u4e07\u5186\u8d85\u301c1\u5104\u5186\u306e\u6cd5\u4eba\u306e\u7a0e\u984d\u63a7\u9664\u306f7\uff05\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u751f\u7523\u6027\u306e\u5411\u4e0a\u306b\u5f79\u7acb\u3064\u8a2d\u5099\u3068\u306f\uff1f<\/h3>\n<p>\u8ffd\u52a0\u306e\u512a\u9047\u63aa\u7f6e\u3067\u3042\u308b\u4e0a\u4e57\u305b\u63aa\u7f6e\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3001\u300c\u751f\u7523\u6027\u306e\u5411\u4e0a\u306b\u5f79\u7acb\u3064\u8a2d\u5099\u300d\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306b\u304a\u3051\u308b\u3001\u751f\u7523\u6027\u306e\u5411\u4e0a\u306b\u5f79\u7acb\u3064\u8a2d\u5099\u306f\u4ee5\u4e0b\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<br 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