{"id":46730,"date":"2021-02-12T12:05:28","date_gmt":"2021-02-12T03:05:28","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=46730"},"modified":"2025-03-13T15:42:34","modified_gmt":"2025-03-13T06:42:34","slug":"%e8%80%90%e7%94%a8%e5%b9%b4%e6%95%b0%e3%81%a8%e3%81%af%ef%bc%9f%e5%84%9f%e5%8d%b4%e8%b3%87%e7%94%a3%e5%88%a5%e3%81%ab%e3%82%8f%e3%81%8b%e3%82%8a%e3%82%84%e3%81%99%e3%81%8f%e8%a7%a3%e8%aa%ac%ef%bc%81","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/46730\/","title":{"rendered":"\u8010\u7528\u5e74\u6570\u3068\u306f\uff1f\u511f\u5374\u8cc7\u7523\u5225\u3084\u4e2d\u53e4\u8cc7\u7523\u306e\u5e74\u6570\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5\u3082\u89e3\u8aac"},"content":{"rendered":"<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u3092\u7b97\u51fa\u3059\u308b\u306b\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u300c\u8010\u7528\u5e74\u6570\u300d\u304c\u5fc5\u8981\u3067\u3059<\/b><\/span>\u3002\u3057\u304b\u3057\u3001<strong>\u8010\u7528\u5e74\u6570\u306f\u511f\u5374\u8cc7\u7523\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7d30\u304b\u304f\u8a2d\u5b9a<\/strong>\u3055\u308c\u3066\u304a\u308a\u3001\u5efa\u7269\u3084\u8eca\u4e21\u3001\u5de5\u5177\u306a\u3069\u305d\u308c\u305e\u308c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306e\u305f\u3073\u306b\u8010\u7528\u5e74\u6570\u3092\u78ba\u8a8d\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u305d\u3053\u3067\u5f53\u8a18\u4e8b\u3067\u306f\u3001<span 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style=\"background-color: #ffff99;\"><b>\u8010\u7528\u5e74\u6570\u3068\u8010\u4e45\u5e74\u6570\u306e\u9055\u3044<\/b><\/span>\u3082\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<span style=\"background-color: #ffff99;\"><b>\u8010\u4e45\u5e74\u6570\u3068\u306f\u30e1\u30fc\u30ab\u30fc\u306a\u3069\u304c\u72ec\u81ea\u5224\u65ad\u3067\u300c\u3053\u308c\u304f\u3089\u3044\u306e\u671f\u9593\u306f\u554f\u984c\u306a\u304f\u4f7f\u7528\u3067\u304d\u308b\u300d\u3068\u516c\u8868\u3057\u3066\u3044\u308b\u3082\u306e<\/b><\/span>\u3067\u3059\u3002<br \/>\n\u305d\u306e\u5224\u65ad\u306e\u6839\u62e0\u306b\u7279\u306b\u6c7a\u307e\u308a\u306f\u306a\u304f\u3001<strong>\u3042\u304f\u307e\u3067\u63a8\u5b9a<\/strong>\u3067\u3042\u308b\u3068\u8003\u3048\u305f\u307b\u3046\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e00\u65b9\u3001<span style=\"background-color: 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title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\u306b\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306b\u5fc5<\/strong>\u8981\u3068\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<h2>\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u6982\u8981<\/h2>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u8003\u3048\u65b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u6c7a\u3081\u65b9<\/h3>\n<p>\u65e5\u672c\u306e\u7a0e\u6cd5\u3067\u306f\u3001\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u305f\u8010\u7528\u5e74\u6570\u3092\u3082\u3068\u306b\u3001\u7a0e\u52d9\u51e6\u7406\u3092\u884c\u3046\u6c7a\u307e\u308a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5404\u8cc7\u7523\u306b\u95a2\u3057\u3066\u6cd5\u4ee4\u3067\u753b\u4e00\u7684\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u8010\u7528\u5e74\u6570\u3092\u300c\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u6cd5\u4e0a\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3001\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u300d\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5f53\u8a72\u6cd5\u4ee4\u3067\u306f\u3001\u8cc7\u7523\u306e\u300c\u7a2e\u985e\u300d\u3084\u300c\u7528\u9014\u300d\u3001\u300c\u69cb\u9020\u300d\u3092\u3082\u3068\u306b\u3001\u8cc7\u7523\u4fa1\u5024\u304c\u30bc\u30ed\u3068\u306a\u308b\u307e\u3067\u306e\uff08\u7406\u8ad6\u7684\u306a\uff09\u5e74\u6570\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u7d0d\u7a0e\u984d\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/h3>\n<p>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u9055\u3044\u306f\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u91d1\u984d\u306b\u5f71\u97ff\u3092\u304a\u3088\u307c\u3057\u307e\u3059\u3002<br \/>\n\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u91d1\u984d\u304c\u7570\u306a\u308b\u3068\u3001\u640d\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u91d1\u984d\u3082\u5909\u308f\u3063\u3066\u304f\u308b\u305f\u3081\u3001\u7d0d\u7a0e\u984d\u306b\u9055\u3044\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u30701,000\u4e07\u5186\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c4\u5e74\u30685\u5e74\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a1\u5e74\u3042\u305f\u308a\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\uff08\u5b9a\u984d\u6cd5\uff09\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6e1b\u4fa1\u511f\u5374\u8cbb\uff084\u5e74\uff09\uff1a250\u4e07\u5186<\/li>\n<li>\u6e1b\u4fa1\u511f\u5374\u8cbb\uff085\u5e74\uff09\uff1a200\u4e07\u5186<\/li>\n<\/ul>\n<p>1\u5e74\u9593\u9055\u3046\u3060\u3051\u3067\u3001\u640d\u91d1\u7b97\u5165\u306e\u57fa\u6e96\u3068\u306a\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u306b50\u4e07\u5186\u3082\u306e\u5dee\u304c\u751f\u3058\u307e\u3059\u3002\u3069\u306e\u304f\u3089\u3044\u7a0e\u984d\u306b\u5dee\u984d\u304c\u751f\u3058\u308b\u304b\u306f\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u7d0d\u7a0e\u984d\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3053\u3068\u304c\u898b\u3066\u53d6\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u57fa\u672c\u7684\u306b\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u5927\u304d\u304f\u306a\u308b\u307b\u3069\u30011\u5e74\u3042\u305f\u308a\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u5c0f\u3055\u304f\u306a\u308b\uff08\u640d\u91d1\u304c\u5c11\u306a\u304f\u306a\u308b\uff09\u305f\u3081\u3001\u7d0d\u7a0e\u984d\u306f\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3068\u4f1a\u8a08\u4e0a\u306e\u8010\u7528\u5e74\u6570\u304c\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u306e\u51e6\u7406<\/h3>\n<p>\u4e00\u822c\u7684\u306b\u306f\u3001\u300c\u8010\u7528\u5e74\u6570\uff1d\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u300d\u3068\u3057\u3066\u8a9e\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"267\" title=\"\u4f01\u696d\u4f1a\u8a08\">\u4f01\u696d\u4f1a\u8a08<\/a>\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u306e\u4f5c\u6210\uff09\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5404\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u3092\u500b\u3005\u306e\u72b6\u6cc1\uff08\u5229\u7528\u5ea6\u5408\u3044\u3084\u4f01\u696d\u74b0\u5883\u306e\u5909\u5316\u306a\u3069\uff09\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4f1a\u8a08\u4e0a\u3067\u306f\u3042\u308b\u7a0b\u5ea6\u81ea\u7531\u306b\u8010\u7528\u5e74\u6570\u3092\u6c7a\u5b9a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4f1a\u8a08\u4e0a\u306e\u8010\u7528\u5e74\u6570\u306b\u95a2\u4fc2\u306a\u304f\u3001\u7a0e\u52d9\u51e6\u7406\u306e\u969b\u306b\u306f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u9069\u7528\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\n\u500b\u5225\u7684\u8010\u7528\u5e74\u6570\uff08\u4f1a\u8a08\u4e0a\u306e\u8010\u7528\u5e74\u6570\uff09\u3068\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u5dee\u984d\u3092\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u53c2\u8003\u30b5\u30a4\u30c8\uff1ae-Gov\u300c<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=340M50000040015\" target=\"_blank\" rel=\"noopener\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4<\/a>\u300d<\/p>\n<h2>\u511f\u5374\u8cc7\u7523\u5225\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570<\/h2>\n<p>\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7a2e\u985e\u3054\u3068\u306b\u300c<span style=\"background-color: #ffff99;\"><b>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570<\/b><\/span>\u300d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u4e3b\u8981\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u306e\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5efa\u7269\u306e\u8010\u7528\u5e74\u6570<\/h3>\n<p>\u5efa\u7269\u306f\u69cb\u9020\u3084\u7528\u9014\u306a\u3069\u306b\u3088\u3063\u3066\u3001\u8010\u7528\u5e74\u6570\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<strong>\u5efa\u7269\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570<\/strong>\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059<br \/>\n\u3010\u5efa\u7269\u3011<br \/>\n\n<table id=\"tablepress-819\" class=\"tablepress tablepress-id-819 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u69cb\u9020\u30fb\u7528\u9014<\/th><th class=\"column-2\">\u7d30\u76ee<\/th><th class=\"column-3\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2\">\n\t<td rowspan=\"6\" class=\"column-1\">\u6728\u9020\u30fb\u5408\u6210\u6a39\u8102\u9020\u306e\u3082\u306e<\/td><td class=\"column-2\">\u4e8b\u52d9\u6240\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">24<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-2\">\u5e97\u8217\u7528\u30fb\u4f4f\u5b85\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">22<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-2\">\u98f2\u98df\u5e97\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">20<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-2\">\u65c5\u9928\u7528\u30fb\u30db\u30c6\u30eb\u7528\u30fb\u75c5\u9662\u7528\u30fb\u8eca\u5eab\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">17<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-2\">\u516c\u8846\u6d74\u5834\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">12<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-2\">\u5de5\u5834\u7528\u30fb\u5009\u5eab\u7528\u306e\u3082\u306e\uff08\u4e00\u822c\u7528\uff09<\/td><td class=\"column-3\">15<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td rowspan=\"6\" class=\"column-1\">\u6728\u9aa8\u30e2\u30eb\u30bf\u30eb\u9020\u306e\u3082\u306e<\/td><td class=\"column-2\">\u4e8b\u52d9\u6240\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">22<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-2\">\u5e97\u8217\u7528\u30fb\u4f4f\u5b85\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">20<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-2\">\u98f2\u98df\u5e97\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">19<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-2\">\u65c5\u9928\u7528\u30fb\u30db\u30c6\u30eb\u7528\u30fb\u75c5\u9662\u7528\u30fb\u8eca\u5eab\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">15<\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-2\">\u516c\u8846\u6d74\u5834\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">11<\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-2\">\u5de5\u5834\u7528\u30fb\u5009\u5eab\u7528\u306e\u3082\u306e\uff08\u4e00\u822c\u7528\uff09<\/td><td class=\"column-3\">14<\/td>\n<\/tr>\n<tr class=\"row-14\">\n\t<td rowspan=\"14\" class=\"column-1\">\u9244\u9aa8\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u30fb\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306e\u3082\u306e<\/td><td class=\"column-2\">\u4e8b\u52d9\u6240\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">50<\/td>\n<\/tr>\n<tr class=\"row-15\">\n\t<td class=\"column-2\">\u4f4f\u5b85\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">47<\/td>\n<\/tr>\n<tr class=\"row-16\">\n\t<td class=\"column-2\">\u98f2\u98df\u5e97\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-17\">\n\t<td class=\"column-2\">\u3000\u3000\u5ef6\u3079\u9762\u7a4d\u306e\u3046\u3061\u306b\u5360\u3081\u308b\u6728\u9020\u5185\u88c5\u90e8\u5206\u306e<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-18\">\n\t<td class=\"column-2\">\u3000\u3000\u9762\u7a4d\u304c30\uff05\u3092\u8d85\u3048\u308b\u3082\u306e<\/td><td class=\"column-3\">34<\/td>\n<\/tr>\n<tr class=\"row-19\">\n\t<td class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">41<\/td>\n<\/tr>\n<tr class=\"row-20\">\n\t<td class=\"column-2\">\u65c5\u9928\u7528\u30fb\u30db\u30c6\u30eb\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-21\">\n\t<td class=\"column-2\">\u3000\u3000\u5ef6\u3079\u9762\u7a4d\u306e\u3046\u3061\u306b\u5360\u3081\u308b\u6728\u9020\u5185\u88c5\u90e8\u5206\u306e<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-22\">\n\t<td class=\"column-2\">\u3000\u3000\u9762\u7a4d\u304c30\uff05\u3092\u8d85\u3048\u308b\u3082\u306e<\/td><td class=\"column-3\">31<\/td>\n<\/tr>\n<tr class=\"row-23\">\n\t<td class=\"column-2\">\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">39<\/td>\n<\/tr>\n<tr class=\"row-24\">\n\t<td class=\"column-2\">\u5e97\u8217\u7528\u30fb\u75c5\u9662\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">39<\/td>\n<\/tr>\n<tr class=\"row-25\">\n\t<td class=\"column-2\">\u8eca\u5eab\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">38<\/td>\n<\/tr>\n<tr class=\"row-26\">\n\t<td class=\"column-2\">\u516c\u8846\u6d74\u5834\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">31<\/td>\n<\/tr>\n<tr class=\"row-27\">\n\t<td class=\"column-2\">\u5de5\u5834\u7528\u30fb\u5009\u5eab\u7528\u306e\u3082\u306e\uff08\u4e00\u822c\u7528\uff09<\/td><td class=\"column-3\">38<\/td>\n<\/tr>\n<tr class=\"row-28\">\n\t<td rowspan=\"6\" class=\"column-1\">\u308c\u3093\u304c\u9020\u30fb\u77f3\u9020\u30fb\u30d6\u30ed\u30c3\u30af\u9020\u306e\u3082\u306e<\/td><td class=\"column-2\">\u4e8b\u52d9\u6240\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">41<\/td>\n<\/tr>\n<tr class=\"row-29\">\n\t<td class=\"column-2\">\u5e97\u8217\u7528\u30fb\u4f4f\u5b85\u7528\u30fb\u98f2\u98df\u5e97\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">38<\/td>\n<\/tr>\n<tr class=\"row-30\">\n\t<td class=\"column-2\">\u65c5\u9928\u7528\u30fb\u30db\u30c6\u30eb\u7528\u30fb\u75c5\u9662\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">36<\/td>\n<\/tr>\n<tr class=\"row-31\">\n\t<td class=\"column-2\">\u8eca\u5eab\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">34<\/td>\n<\/tr>\n<tr class=\"row-32\">\n\t<td class=\"column-2\">\u516c\u8846\u6d74\u5834\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">30<\/td>\n<\/tr>\n<tr class=\"row-33\">\n\t<td class=\"column-2\">\u5de5\u5834\u7528\u30fb\u5009\u5eab\u7528\u306e\u3082\u306e\uff08\u4e00\u822c\u7528\uff09<\/td><td class=\"column-3\">34<\/td>\n<\/tr>\n<tr class=\"row-34\">\n\t<td rowspan=\"25\" class=\"column-1\">\u91d1\u5c5e\u9020\u306e\u3082\u306e<\/td><td class=\"column-2\">\u4e8b\u52d9\u6240\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-35\">\n\t<td class=\"column-2\">\u3000\u9aa8\u683c\u6750\u306e\u8089\u539a\u304c\u3001\uff08\u4ee5\u4e0b\u540c\u3058\u3002\uff09<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-36\">\n\t<td class=\"column-2\">\u3000\u30004mm\u3092\u8d85\u3048\u308b\u3082\u306e<\/td><td class=\"column-3\">38<\/td>\n<\/tr>\n<tr class=\"row-37\">\n\t<td class=\"column-2\">\u3000\u30003mm\u3092\u8d85\u3048\u30014mm\u4ee5\u4e0b\u306e\u3082\u306e<\/td><td class=\"column-3\">30<\/td>\n<\/tr>\n<tr class=\"row-38\">\n\t<td class=\"column-2\">\u3000\u30003mm\u4ee5\u4e0b\u306e\u3082\u306e<\/td><td class=\"column-3\">22<\/td>\n<\/tr>\n<tr class=\"row-39\">\n\t<td class=\"column-2\">\u5e97\u8217\u7528\u30fb\u4f4f\u5b85\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-40\">\n\t<td class=\"column-2\">\u3000\u30004mm\u3092\u8d85\u3048\u308b\u3082\u306e<\/td><td class=\"column-3\">34<\/td>\n<\/tr>\n<tr class=\"row-41\">\n\t<td class=\"column-2\">\u3000\u30003mm\u3092\u8d85\u3048\u30014mm\u4ee5\u4e0b\u306e\u3082\u306e<\/td><td class=\"column-3\">27<\/td>\n<\/tr>\n<tr class=\"row-42\">\n\t<td class=\"column-2\">\u3000\u30003mm\u4ee5\u4e0b\u306e\u3082\u306e<\/td><td class=\"column-3\">19<\/td>\n<\/tr>\n<tr class=\"row-43\">\n\t<td class=\"column-2\">\u98f2\u98df\u5e97\u7528\u30fb\u8eca\u5eab\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-44\">\n\t<td class=\"column-2\">\u3000\u30004mm\u3092\u8d85\u3048\u308b\u3082\u306e<\/td><td class=\"column-3\">31<\/td>\n<\/tr>\n<tr class=\"row-45\">\n\t<td class=\"column-2\">\u3000\u30003mm\u3092\u8d85\u3048\u30014mm\u4ee5\u4e0b\u306e\u3082\u306e<\/td><td class=\"column-3\">25<\/td>\n<\/tr>\n<tr class=\"row-46\">\n\t<td class=\"column-2\">\u3000\u30003mm\u4ee5\u4e0b\u306e\u3082\u306e<\/td><td class=\"column-3\">19<\/td>\n<\/tr>\n<tr class=\"row-47\">\n\t<td class=\"column-2\">\u65c5\u9928\u7528\u30fb\u30db\u30c6\u30eb\u7528\u30fb\u75c5\u9662\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-48\">\n\t<td class=\"column-2\">\u3000\u30004mm\u3092\u8d85\u3048\u308b\u3082\u306e<\/td><td class=\"column-3\">29<\/td>\n<\/tr>\n<tr class=\"row-49\">\n\t<td class=\"column-2\">\u3000\u30003mm\u3092\u8d85\u3048\u30014mm\u4ee5\u4e0b\u306e\u3082\u306e<\/td><td class=\"column-3\">24<\/td>\n<\/tr>\n<tr class=\"row-50\">\n\t<td class=\"column-2\">\u3000\u30003mm\u4ee5\u4e0b\u306e\u3082\u306e<\/td><td class=\"column-3\">17<\/td>\n<\/tr>\n<tr class=\"row-51\">\n\t<td class=\"column-2\">\u516c\u8846\u6d74\u5834\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-52\">\n\t<td class=\"column-2\">\u3000\u30004mm\u3092\u8d85\u3048\u308b\u3082\u306e<\/td><td class=\"column-3\">27<\/td>\n<\/tr>\n<tr class=\"row-53\">\n\t<td class=\"column-2\">\u3000\u30003mm\u3092\u8d85\u3048\u30014mm\u4ee5\u4e0b\u306e\u3082\u306e<\/td><td class=\"column-3\">19<\/td>\n<\/tr>\n<tr class=\"row-54\">\n\t<td class=\"column-2\">\u3000\u30003mm\u4ee5\u4e0b\u306e\u3082\u306e<\/td><td class=\"column-3\">15<\/td>\n<\/tr>\n<tr class=\"row-55\">\n\t<td class=\"column-2\">\u5de5\u5834\u7528\u30fb\u5009\u5eab\u7528\u306e\u3082\u306e\uff08\u4e00\u822c\u7528\uff09<\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-56\">\n\t<td class=\"column-2\">\u3000\u30004mm\u3092\u8d85\u3048\u308b\u3082\u306e<\/td><td class=\"column-3\">31<\/td>\n<\/tr>\n<tr class=\"row-57\">\n\t<td class=\"column-2\">\u3000\u30003mm\u3092\u8d85\u3048\u30014mm\u4ee5\u4e0b\u306e\u3082\u306e<\/td><td class=\"column-3\">24<\/td>\n<\/tr>\n<tr class=\"row-58\">\n\t<td class=\"column-2\">\u3000\u30003mm\u4ee5\u4e0b\u306e\u3082\u306e<\/td><td class=\"column-3\">17<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-819 from cache --><br \/>\n\u3010\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u3011<br \/>\n\n<table id=\"tablepress-829\" class=\"tablepress tablepress-id-829 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u69cb\u9020\u30fb\u7528\u9014<\/th><th class=\"column-2\">\u7d30\u76ee<\/th><th class=\"column-3\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2\">\n\t<td rowspan=\"2\" class=\"column-1\">\u30a2\u30fc\u30b1\u30fc\u30c9\u30fb\u65e5\u3088\u3051\u8a2d\u5099<\/td><td class=\"column-2\">\u4e3b\u3068\u3057\u3066\u91d1\u5c5e\u88fd\u306e\u3082\u306e<\/td><td class=\"column-3\">15<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-2\">\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">8<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">\u5e97\u8217\u7c21\u6613\u88c5\u5099<\/td><td class=\"column-2\"><\/td><td class=\"column-3\">3<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td rowspan=\"2\" class=\"column-1\">\u96fb\u6c17\u8a2d\u5099\uff08\u7167\u660e\u8a2d\u5099\u3092\u542b\u3080\u3002\uff09<\/td><td class=\"column-2\">\u84c4\u96fb\u6c60\u96fb\u6e90\u8a2d\u5099<\/td><td class=\"column-3\">6<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-2\">\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">15<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">\u7d66\u6392\u6c34\u30fb\u885b\u751f\u8a2d\u5099\u3001\u30ac\u30b9\u8a2d\u5099<\/td><td class=\"column-2\"><\/td><td class=\"column-3\">15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-829 from cache --><br \/>\n\u3010\u53c2\u7167\u3011<a href=\"https:\/\/www.keisan.nta.go.jp\/h30yokuaru\/aoiroshinkoku\/hitsuyokeihi\/genkashokyakuhi\/taiyonensuhyo.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u8010\u7528\u5e74\u6570\u8868<\/a><\/p>\n<h3>\u8eca\u4e21\u306e\u8010\u7528\u5e74\u6570<\/h3>\n<p><strong>\u8eca\u306e\u8010\u7528\u5e74\u6570<\/strong>\u306f\u3001<strong>\u4e00\u822c\u7528<\/strong>\u306e\u3082\u306e\u3068<strong>\u904b\u9001\u4e8b\u696d\u8005\u7b49\u7528<\/strong>\u3067\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\n<table id=\"tablepress-831\" class=\"tablepress tablepress-id-831 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u69cb\u9020\u30fb\u7528\u9014<\/th><th class=\"column-2\">\u7d30\u76ee<\/th><th class=\"column-3\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2\">\n\t<td rowspan=\"10\" class=\"column-1\">\u4e00\u822c\u7528\u306e\u3082\u306e<br \/>\n\uff08\u7279\u6b8a\u81ea\u52d5\u8eca\u30fb\u6b21\u306e\u904b\u9001\u4e8b\u696d\u7528\u7b49\u4ee5\u5916\u306e\u3082\u306e\uff09<br \/>\n<\/td><td class=\"column-2\">\u81ea\u52d5\u8eca\uff082\u8f2a\u30fb3\u8f2a\u81ea\u52d5\u8eca\u3092\u9664\u304f\u3002\uff09<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-2\">\u5c0f\u578b\u8eca\uff08\u7dcf\u6392\u6c17\u91cf\u304c0.66\u30ea\u30c3\u30c8\u30eb\u4ee5\u4e0b\u306e\u3082\u306e<\/td><td class=\"column-3\">4<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-2\">\u8ca8\u7269\u81ea\u52d5\u8eca<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-2\">\u3000\u3000\u30c0\u30f3\u30d7\u5f0f\u306e\u3082\u306e<\/td><td class=\"column-3\">4<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">5<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-2\">\u3000\u3000\u5831\u9053\u901a\u4fe1\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">5<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">6<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-2\">2\u8f2a\u30fb3\u8f2a\u81ea\u52d5\u8eca<\/td><td class=\"column-3\">3<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-2\">\u81ea\u8ee2\u8eca<\/td><td class=\"column-3\">2<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-2\">\u30ea\u30e4\u30ab\u30fc<\/td><td class=\"column-3\">4<\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td rowspan=\"7\" class=\"column-1\">\u904b\u9001\u4e8b\u696d\u7528\u30fb\u8cb8\u81ea\u52d5\u8eca\u696d\u7528\u30fb\u81ea\u52d5\u8eca\u6559\u7fd2\u6240\u7528\u306e\u3082\u306e<\/td><td class=\"column-2\">\u81ea\u52d5\u8eca\uff082\u8f2a\u30fb3\u8f2a\u81ea\u52d5\u8eca\u3092\u542b\u307f\u3001\u4e57\u5408\u81ea\u52d5\u8eca\u3092\u9664\u304f\u3002\uff09<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-2\">\u3000\u3000\u5c0f\u578b\u8eca\uff08\u8ca8\u7269\u81ea\u52d5\u8eca\u306b\u3042\u3063\u3066\u306f\u7a4d\u8f09\u91cf\u304c2\u30c8\u30f3\u4ee5\u4e0b\u3001\u305d\u306e\u4ed6\u306e\u3082\u306e\u306b\u3042\u3063\u3066\u306f\u7dcf\u6392\u6c17\u91cf\u304c2\u30ea\u30c3\u30c8\u30eb\u4ee5\u4e0b\u306e\u3082\u306e\uff09<\/td><td class=\"column-3\">3<\/td>\n<\/tr>\n<tr class=\"row-14\">\n\t<td class=\"column-2\">\u3000\u3000\u5927\u578b\u4e57\u7528\u8eca\uff08\u7dcf\u6392\u6c17\u91cf\u304c3\u30ea\u30c3\u30c8\u30eb\u4ee5\u4e0a\u306e\u3082\u306e\uff09<\/td><td class=\"column-3\">5<\/td>\n<\/tr>\n<tr class=\"row-15\">\n\t<td class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">4<\/td>\n<\/tr>\n<tr class=\"row-16\">\n\t<td class=\"column-2\">\u4e57\u5408\u81ea\u52d5\u8eca<\/td><td class=\"column-3\">5<\/td>\n<\/tr>\n<tr class=\"row-17\">\n\t<td class=\"column-2\">\u81ea\u8ee2\u8eca\u3001\u30ea\u30e4\u30ab\u30fc<\/td><td class=\"column-3\">2<\/td>\n<\/tr>\n<tr class=\"row-18\">\n\t<td class=\"column-2\">\u88ab\u3051\u3093\u5f15\u8eca\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">4<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-831 from cache --><br \/>\n\u3010\u53c2\u7167\u3011<a href=\"https:\/\/www.keisan.nta.go.jp\/h30yokuaru\/aoiroshinkoku\/hitsuyokeihi\/genkashokyakuhi\/taiyonensuhyo.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u8010\u7528\u5e74\u6570\u8868<\/a><\/p>\n<h3>\u5668\u5177\u3084\u5099\u54c1\u306e\u8010\u7528\u5e74\u6570<\/h3>\n<p>\u4e8b\u52d9\u673a\u3084\u30d1\u30bd\u30b3\u30f3\u306a\u3069<strong>\u5668\u5177\u30fb\u5099\u54c1\u306e\u8010\u7528\u5e74\u6570<\/strong>\u306f\u8868\u306f\u3053\u3061\u3089\u3067\u3059\u3002<br \/>\n\n<table id=\"tablepress-833\" class=\"tablepress tablepress-id-833 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u69cb\u9020\u30fb\u7528\u9014<\/th><th class=\"column-2\">\u7d30\u76ee<\/th><th class=\"column-3\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2\">\n\t<td rowspan=\"33\" class=\"column-1\">\u5bb6\u5177\u3001\u96fb\u6c17\u6a5f\u5668\u3001\u30ac\u30b9\u6a5f\u5668\u3001\u5bb6\u5ead\u7528\u54c1\uff08\u4ed6\u306b\u63da\u3052\u3066\u3042\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09<\/td><td class=\"column-2\">\u4e8b\u52d9\u673a\u3001\u4e8b\u52d9\u3044\u3059\u3001\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-2\">\u3000\u3000\u4e3b\u3068\u3057\u3066\u91d1\u5c5e\u88fd\u306e\u3082\u306e<\/td><td class=\"column-3\">15<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">8<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-2\">\u5fdc\u63a5\u30bb\u30c3\u30c8<\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-2\">\u3000\u3000\u63a5\u5ba2\u696d\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">5<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">8<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-2\">\u30d9\u30c3\u30c9<\/td><td class=\"column-3\">8<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-2\">\u5150\u7ae5\u7528\u673a\u3001\u3044\u3059<\/td><td class=\"column-3\">5<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-2\">\u9673\u5217\u3060\u306a\u3001\u9673\u5217\u30b1\u30fc\u30b9<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-2\">\u51b7\u51cd\u6a5f\u4ed8\u30fb\u51b7\u8535\u6a5f\u4ed8\u306e\u3082\u306e<\/td><td class=\"column-3\">6<\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">8<\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-2\">\u305d\u306e\u4ed6\u306e\u5bb6\u5177<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-14\">\n\t<td class=\"column-2\">\u3000\u3000\u63a5\u5ba2\u696d\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">5<\/td>\n<\/tr>\n<tr class=\"row-15\">\n\t<td class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-16\">\n\t<td class=\"column-2\">\u3000\u3000\u4e3b\u3068\u3057\u3066\u91d1\u5c5e\u88fd\u306e\u3082\u306e<\/td><td class=\"column-3\">15<\/td>\n<\/tr>\n<tr class=\"row-17\">\n\t<td class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">8<\/td>\n<\/tr>\n<tr class=\"row-18\">\n\t<td class=\"column-2\">\u30e9\u30b8\u30aa\u3001\u30c6\u30ec\u30d3\u30b8\u30e7\u30f3\u3001\u30c6\u30fc\u30d7\u30ec\u30b3\u30fc\u30c0\u30fc\u305d\u306e\u4ed6\u306e\u97f3\u97ff\u6a5f\u5668<\/td><td class=\"column-3\">5<\/td>\n<\/tr>\n<tr class=\"row-19\">\n\t<td class=\"column-2\">\u51b7\u623f\u7528\u30fb\u6696\u623f\u7528\u6a5f\u5668<\/td><td class=\"column-3\">6<\/td>\n<\/tr>\n<tr class=\"row-20\">\n\t<td class=\"column-2\">\u96fb\u6c17\u51b7\u8535\u5eab\u3001\u96fb\u6c17\u6d17\u6fef\u6a5f\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u96fb\u6c17\u30fb\u30ac\u30b9\u6a5f\u5668<\/td><td class=\"column-3\">6<\/td>\n<\/tr>\n<tr class=\"row-21\">\n\t<td class=\"column-2\">\u6c37\u51b7\u8535\u5eab\u3001\u51b7\u8535\u30b9\u30c8\u30c3\u30ab\u30fc\uff08\u96fb\u6c17\u5f0f\u306e\u3082\u306e\u3092\u9664\u304f\u3002\uff09<\/td><td class=\"column-3\">4<\/td>\n<\/tr>\n<tr class=\"row-22\">\n\t<td class=\"column-2\">\u30ab\u30fc\u30c6\u30f3\u3001\u5ea7\u3076\u3068\u3093\u3001\u5bdd\u5177\u3001\u4e39\u524d\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u7e4a\u7dad\u88fd\u54c1<\/td><td class=\"column-3\">3<\/td>\n<\/tr>\n<tr class=\"row-23\">\n\t<td class=\"column-2\">\u3058\u3085\u3046\u305f\u3093\u305d\u306e\u4ed6\u306e\u5e8a\u7528\u6577\u7269<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-24\">\n\t<td class=\"column-2\">\u5c0f\u58f2\u696d\u7528\u30fb\u63a5\u5ba2\u696d\u7528\u30fb\u653e\u9001\u7528\u30fb\u30ec\u30b3\u30fc\u30c9\u5439\u8fbc\u7528\u30fb\u5287\u5834\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">3<\/td>\n<\/tr>\n<tr class=\"row-25\">\n\t<td class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">6<\/td>\n<\/tr>\n<tr class=\"row-26\">\n\t<td class=\"column-2\">\u5ba4\u5185\u88c5\u98fe\u54c1<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-27\">\n\t<td class=\"column-2\">\u3000\u3000\u4e3b\u3068\u3057\u3066\u91d1\u5c5e\u88fd\u306e\u3082\u306e<\/td><td class=\"column-3\">15<\/td>\n<\/tr>\n<tr class=\"row-28\">\n\t<td class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">8<\/td>\n<\/tr>\n<tr class=\"row-29\">\n\t<td class=\"column-2\">\u98df\u4e8b\u30fb\u3061\u3085\u3046\u623f\u7528\u54c1<\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-30\">\n\t<td class=\"column-2\">\u9676\u78c1\u5668\u88fd\u30fb\u30ac\u30e9\u30b9\u88fd\u306e\u3082\u306e<\/td><td class=\"column-3\">2<\/td>\n<\/tr>\n<tr class=\"row-31\">\n\t<td class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">5<\/td>\n<\/tr>\n<tr class=\"row-32\">\n\t<td class=\"column-2\">\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-33\">\n\t<td class=\"column-2\">\u4e3b\u3068\u3057\u3066\u91d1\u5c5e\u88fd\u306e\u3082\u306e<\/td><td class=\"column-3\">15<\/td>\n<\/tr>\n<tr class=\"row-34\">\n\t<td class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">8<\/td>\n<\/tr>\n<tr class=\"row-35\">\n\t<td rowspan=\"13\" class=\"column-1\">\u4e8b\u52d9\u6a5f\u5668\u3001\u901a\u4fe1\u6a5f\u5668<\/td><td class=\"column-2\">\u8b04\u5199\u6a5f\u5668\u3001\u30bf\u30a4\u30d7\u30e9\u30a4\u30bf\u30fc<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-36\">\n\t<td class=\"column-2\">\u5b54\u7248\u5370\u5237\u30fb\u5370\u66f8\u696d\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">3<\/td>\n<\/tr>\n<tr class=\"row-37\">\n\t<td class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td 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class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u4e8b\u52d9\u6a5f\u5668<\/td><td class=\"column-3\">5<\/td>\n<\/tr>\n<tr class=\"row-43\">\n\t<td class=\"column-2\">\u30c6\u30ec\u30bf\u30a4\u30d7\u30e9\u30a4\u30bf\u30fc\u3001\u30d5\u30a1\u30af\u30b7\u30df\u30ea<\/td><td class=\"column-3\">5<\/td>\n<\/tr>\n<tr class=\"row-44\">\n\t<td class=\"column-2\">\u30a4\u30f3\u30bf\u30fc\u30db\u30fc\u30f3\u3001\u653e\u9001\u7528\u8a2d\u5099<\/td><td class=\"column-3\">6<\/td>\n<\/tr>\n<tr class=\"row-45\">\n\t<td class=\"column-2\">\u96fb\u8a71\u8a2d\u5099\u305d\u306e\u4ed6\u306e\u901a\u4fe1\u6a5f\u5668<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-46\">\n\t<td class=\"column-2\">\u30c7\u30b8\u30bf\u30eb\u69cb\u5185\u4ea4\u63db\u8a2d\u5099\u3001\u30c7\u30b8\u30bf\u30eb\u30dc\u30bf\u30f3\u96fb\u8a71\u8a2d\u5099<\/td><td class=\"column-3\">6<\/td>\n<\/tr>\n<tr class=\"row-47\">\n\t<td class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td 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class=\"column-2\">\u30dc\u30f3\u30d9<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-59\">\n\t<td class=\"column-2\">\u3000\u3000\u6eb6\u63a5\u88fd\u306e\u3082\u306e<\/td><td class=\"column-3\">6<\/td>\n<\/tr>\n<tr class=\"row-60\">\n\t<td class=\"column-2\">\u3000\u3000\u935b\u9020\u88fd\u306e\u3082\u306e<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-61\">\n\t<td class=\"column-2\">\u3000\u3000\u5869\u7d20\u7528\u306e\u3082\u306e<\/td><td class=\"column-3\">8<\/td>\n<\/tr>\n<tr class=\"row-62\">\n\t<td class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">10<\/td>\n<\/tr>\n<tr class=\"row-63\">\n\t<td class=\"column-2\">\u30c9\u30e9\u30e0\u304b\u3093\u3001\u30b3\u30f3\u30c6\u30ca\u30fc\u305d\u306e\u4ed6\u306e\u5bb9\u5668<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-64\">\n\t<td class=\"column-2\">\u3000\u3000\u5927\u578b\u30b3\u30f3\u30c6\u30ca\u30fc\uff08\u9577\u3055\u304c\uff16\uff4d\u4ee5\u4e0a\u306e\u3082\u306e\u306b\u9650\u308b\u3002\uff09<\/td><td class=\"column-3\">7<\/td>\n<\/tr>\n<tr class=\"row-65\">\n\t<td class=\"column-2\">\u3000\u3000\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-66\">\n\t<td class=\"column-2\">\u91d1\u5c5e\u88fd\u306e\u3082\u306e<\/td><td class=\"column-3\">3<\/td>\n<\/tr>\n<tr class=\"row-67\">\n\t<td class=\"column-2\">\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">2<\/td>\n<\/tr>\n<tr class=\"row-68\">\n\t<td class=\"column-2\">\u91d1\u5eab<\/td><td class=\"column-3\">-<\/td>\n<\/tr>\n<tr class=\"row-69\">\n\t<td class=\"column-2\">\u624b\u3055\u3052\u91d1\u5eab<\/td><td class=\"column-3\">5<\/td>\n<\/tr>\n<tr class=\"row-70\">\n\t<td class=\"column-2\">\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-3\">20<\/td>\n<\/tr>\n<tr class=\"row-71\">\n\t<td class=\"column-1\">\u7406\u5bb9\u30fb\u7f8e\u5bb9\u6a5f\u5668<\/td><td class=\"column-2\"><\/td><td class=\"column-3\">5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-833 from cache --><br \/>\n\u3010\u53c2\u7167\u3011<a href=\"https:\/\/www.keisan.nta.go.jp\/h30yokuaru\/aoiroshinkoku\/hitsuyokeihi\/genkashokyakuhi\/taiyonensuhyo.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u8010\u7528\u5e74\u6570\u8868<\/a><\/p>\n<h2>\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<\/h2>\n<p>\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306f\u3001\u4e3b\u306b\u300c\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u300d\u3001\u300c\u898b\u7a4d\u6cd5\u300d\u3001\u300c\u7c21\u4fbf\u6cd5\u300d\u3068\u3044\u30463\u3064\u306e\u65b9\u6cd5\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u7ae0\u3067\u306f\u3001\u5404\u65b9\u6cd5\u306e\u4f7f\u3044\u65b9\u3084\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570<\/h3>\n<p>\u4e2d\u53e4\u8cc7\u7523\u306b\u3064\u3044\u3066\u3082\u3001\u901a\u5e38\u306e\u8cc7\u7523\u3068\u540c\u69d8\u306b\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br 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1\uff0d5\uff0d1\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u4e00\u5ea6\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u7528\u3044\u305f\u5834\u5408\u3001\u5f8c\u304b\u3089\u5f8c\u8ff0\u3059\u308b\u898b\u7a4d\u6cd5\u3084\u7c21\u4fbf\u6cd5\u3067\u7b97\u51fa\u3057\u305f\u8010\u7528\u5e74\u6570\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e2d\u53e4\u8cc7\u7523\u3078\u306e\u8cc7\u672c\u7684\u652f\u51fa\u306e\u91d1\u984d\u304c\u3001\u518d\u53d6\u5f97\u4fa1\u683c\u306e50%\u3092\u8d85\u3048\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u898b\u7a4d\u6cd5\u3084\u7c21\u4fbf\u6cd5\u306e\u9069\u7528\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3>\u898b\u7a4d\u6cd5\uff08\u539f\u5247\uff09<\/h3>\n<p>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3067\u306f\u306a\u304f\u3001\u898b\u7a4d\u6cd5\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u898b\u7a4d\u6cd5\u3068\u306f\u3001\u4e2d\u53e4\u8cc7\u7523\u3092\u4e8b\u696d\u7528\u306b\u4f7f\u7528\u3057\u59cb\u3081\u305f\u6642\u4ee5\u964d\u306e\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u3068\u3057\u3066\u3001\u8010\u7528\u5e74\u6570\u3092\u898b\u7a4d\u3082\u308b\u624b\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u4e2d\u53e4\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u969b\u3001\u65b0\u54c1\u3068\u540c\u69d8\u306e\u8010\u7528\u5e74\u6570\u3092\u9069\u7528\u3059\u308b\u3068\u3001\u5b9f\u614b\u306b\u898b\u5408\u308f\u306a\u3044\u6e1b\u4fa1\u511f\u5374\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7d0d\u7a0e\u8005\u306e\u8996\u70b9\u304b\u3089\u898b\u3066\u3082\u4e0d\u5229\u306a\u7a0e\u52d9\u51e6\u7406\u3068\u306a\u308a\u5f97\u307e\u3059\u3002<br \/>\n\u305d\u3053\u3067\u3001\u7a0e\u6cd5\u3067\u306f\u4e2d\u53e4\u8cc7\u7523\u306b\u95a2\u3057\u3066\u3001\u5b9f\u969b\u306e\u8cc7\u7523\u306e\u72b6\u6cc1\u3092\u8003\u616e\u3057\u3001\u500b\u5225\u306b\u8010\u7528\u5e74\u6570\u3092\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u9069\u7528\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u898b\u7a4d\u6cd5\u306e\u9069\u7528\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7c21\u4fbf\u6cd5\uff08\u4f8b\u5916\uff09<\/h3>\n<p>\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u306e\u898b\u7a4d\u3082\u308a\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u306f\u3001\u7c21\u4fbf\u6cd5\u306b\u3088\u3063\u3066\u8010\u7528\u5e74\u6570\u306e\u671f\u9593\u3092\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u5168\u90e8\u304c\u7d4c\u904e\u3057\u3066\u3044\u308b\u8cc7\u7523\u306e\u5834\u5408\u3001\u300c\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u00d720%\u300d\u306e\u8a08\u7b97\u5f0f\u3067\u8010\u7528\u5e74\u6570\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u4e00\u90e8\u306e\u307f\u304c\u7d4c\u904e\u3057\u3066\u3044\u308b\u8cc7\u7523\u306b\u95a2\u3057\u3066\u306f\u3001\u300c\uff08\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u2212\u7d4c\u904e\u5e74\u6570\uff09\u00d720%\u300d\u306e\u8a08\u7b97\u5f0f\u3092\u9069\u7528\u3057\u307e\u3059\u3002<br \/>\n\u7b97\u51fa\u3057\u305f\u5e74\u6570\u306b1\u5e74\u672a\u6e80\u306e\u7aef\u6570\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u7aef\u6570\u306f\u5207\u308a\u6368\u3066\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c20\u5e74\u3067\u3042\u308a\u3001\u304b\u3064\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u5168\u90e8\u304c\u7d4c\u904e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u8010\u7528\u5e74\u6570\u306f\u300c20\u5e74\u00d70.2\uff1d4\u5e74\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e74\u6570\u304c2\u5e74\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u8010\u7528\u5e74\u6570\u306f2\u5e74\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\u30b5\u30a4\u30c8\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sonota\/700525\/01\/01_05.htm\" target=\"_blank\" rel=\"noopener\">\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054<\/a>\u300d<br \/>\n\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5404.htm\" target=\"_blank\" rel=\"noopener\">No.5404 \u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570<\/a>\u300d<\/p>\n<h2>\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5<\/h2>\n<p>\u4e8b\u696d\u7d4c\u55b6\u3059\u308b\u3046\u3048\u3067\u300c<span style=\"background-color: #ffff99;\"><b>\u6e1b\u4fa1\u511f\u5374<\/b><\/span>\u300d\u306f\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306e\u3072\u3068\u3064\u3067\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u6c7a\u7b97\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/181\/\" data-internallinksmanager029f6b8e52c=\"448\" title=\"\u8ca1\u52d9\u5206\u6790\">\u8ca1\u52d9\u5206\u6790<\/a>\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306a\u3069\u306b\u5927\u304d\u306a\u5f71\u97ff<\/b><\/span>\u3092\u4e0e\u3048\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u7406\u4f5c\u696d\u3092\u9032\u3081\u308b\u3046\u3048\u3067\u306f\u6b20\u304b\u305b\u306a\u3044\u3082\u306e\u306e\u3001\u521d\u5fc3\u8005\u306b\u306f\u5206\u304b\u308a\u306b\u304f\u3044\u3082\u306e\u4e8b\u5b9f\u3067\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u306e\u610f\u5473\u3084\u4ed5\u8a33\u306e\u65b9\u6cd5\u306a\u3069\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6e1b\u4fa1\u511f\u5374\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u8eca\u3084\u30d1\u30bd\u30b3\u30f3\u3001\u6a5f\u68b0\u8a2d\u5099\u306a\u3069\u3092\u8cfc\u5165\u3057\u305f\u969b\u306b\u652f\u6255\u3063\u305f\u4ee3\u91d1\u3092\u3001\u8cfc\u5165\u3057\u305f\u5e74\u306b\u4e00\u5ea6\u306b\u7d4c\u8cbb\u3068\u305b\u305a\u3001\u5206\u5272\u3057\u3066\u5c11\u3057\u305a\u3064\u8a08\u4e0a\u3059\u308b\u30eb\u30fc\u30eb\u306e\u3053\u3068<\/b><\/span>\u3092\u6307\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001300\u4e07\u5186\u306e\u8eca\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5e74\u306b\u8cfc\u5165\u4ee3\u91d1\u306e300\u4e07\u5186\u3092\u3059\u3079\u3066\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002300\u4e07\u5186\u3092\u4f55\u5e74\u304b\u3067\u5c11\u3057\u305a\u3064\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u3092\u6e1b\u4fa1\u511f\u5374\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5<\/h3>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u306f2\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002\u4e00\u5b9a\u984d\u3092\u511f\u5374\u3059\u308b\u300c<span style=\"background-color: #ffff99;\"><b>\u5b9a\u984d\u6cd5<\/b><\/span>\u300d\u3068\u4e00\u5b9a\u5272\u5408\u3067\u511f\u5374\u3059\u308b\u300c<span style=\"background-color: #ffff99;\"><b>\u5b9a\u7387\u6cd5<\/b><\/span>\u300d\u3067\u3059\u3002<\/p>\n<p><strong>\u5b9a\u984d\u6cd5\u306f\u521d\u5e74\u5ea6\u304b\u3089\u8010\u7528\u5e74\u6570\u306e\u6700\u5f8c\u306e\u5e74\u307e\u3067\u5b9a\u984d\u3067\u511f\u5374\u3059\u308b\u306e\u3067\u3001\u8cbb\u7528\u8ca0\u62c5\u306f\u6bce\u5e74\u540c\u984d<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001<strong>\u5b9a\u7387\u6cd5\u306f\u521d\u5e74\u5ea6\u304c\u8ca0\u62c5\u984d\u304c\u4e00\u756a\u5927\u304d\u304f\u3001\u305d\u306e\u5f8c\u306f\u5e74\u3005\u5c11\u3057\u305a\u3064\u5c0f\u3055\u304f\u306a\u308b<\/strong>\u306e\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5efa\u7269\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21316\/\" data-internallinksmanager029f6b8e52c=\"130\" title=\"\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\">\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523<\/a>\u306f\u3001\u5b9a\u984d\u6cd5\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059<\/b><\/span>\u3002\u3057\u304b\u3057\u3001<strong>\u305d\u308c\u4ee5\u5916\u306e\u56fa\u5b9a\u8cc7\u7523\u306f\u8a08\u7b97\u65b9\u6cd5\u3092\u9078\u629e\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/p>\n<p><strong>\u4e00\u822c\u7684\u306b\u306f\u65e9\u304f\u8cbb\u7528\u5316\u3067\u304d\u308b\u5b9a\u7387\u6cd5\u3092\u9078\u3076<\/strong>\u3053\u3068\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u8a73\u3057\u3044\u5185\u5bb9\u306f\u6b21\u3092\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" target=\"_blank\" rel=\"noopener\">\uff1e\uff1e\u6e1b\u4fa1\u511f\u5374\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u4ed5\u8a33\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/p>\n<h2>\u8010\u7528\u5e74\u6570\u306b\u95a2\u3059\u308b\u4e00\u822c\u7684\u306a\u8aa4\u89e3<\/h2>\n<p>\u4f1a\u8a08\u3084\u7a0e\u52d9\u306b\u8a73\u3057\u304f\u306a\u3044\u5834\u5408\u3001\u8010\u7528\u5e74\u6570\u306b\u3064\u3044\u3066\u8aa4\u89e3\u3092\u6301\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u8aa4\u89e3\u3057\u305f\u72b6\u614b\u3060\u3068\u3001\u3055\u307e\u3056\u307e\u306a\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u3053\u306e\u7ae0\u3067\u306f\u3001\u8010\u7528\u5e74\u6570\u306b\u95a2\u3059\u308b2\u3064\u306e\u8aa4\u89e3\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7a0e\u52d9\u4e0a\u3001\u8010\u7528\u5e74\u6570\u3092\u6063\u610f\u7684\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044<\/h3>\n<p>1\u3064\u76ee\u306e\u8aa4\u89e3\u306f\u3001\u7a0e\u52d9\u7533\u544a\u306b\u969b\u3057\u3066\u8010\u7528\u5e74\u6570\u3092\u6063\u610f\u7684\u306b\u8a2d\u5b9a\u3067\u304d\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<br \/>\n\u4f1a\u8a08\u4e0a\u3067\u306f\u8010\u7528\u5e74\u6570\u3092\u4efb\u610f\u306b\u8a2d\u5b9a\u3067\u304d\u307e\u3059\u304c\u3001\u7a0e\u52d9\u4e0a\u306f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u5229\u7528\u304c\u539f\u5247\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8010\u7528\u5e74\u6570\u3092\u6063\u610f\u7684\u306b\u6c7a\u5b9a\u3067\u304d\u3066\u3057\u307e\u3046\u3068\u3001\u6545\u610f\u306b\u7d0d\u7a0e\u984d\u3092\u6e1b\u3089\u305b\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u65e5\u672c\u306e\u7a0e\u6cd5\u3067\u306f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u9069\u7528\u3092\u539f\u5247\u3068\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u4ee5\u5916\u306e\u5e74\u6570\u3092\u8a2d\u5b9a\u3059\u308b\u3068\u3001\u7533\u544a\u5185\u5bb9\u306b\u3064\u3044\u3066\u7a0e\u52d9\u7f72\u304b\u3089\u5426\u8a8d\u3055\u308c\u308b\u3068\u3044\u3063\u305f\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u8010\u7528\u5e74\u6570\u306f\u4e00\u81f4\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u554f\u984c\u306a\u3044<\/h3>\n<p>2\u3064\u76ee\u306e\u8aa4\u89e3\u306f\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u3067\u8010\u7528\u5e74\u6570\u304c\u4e00\u81f4\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<br \/>\n\u5b9f\u969b\u306f\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u8010\u7528\u5e74\u6570\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u4f1a\u8a08\u306e\u5b9f\u52d9\u3067\u306f\u5404\u4f01\u696d\u304c\u5b9f\u60c5\u306b\u5fdc\u3058\u3066\u8010\u7528\u5e74\u6570\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3067\u306a\u304f\u3066\u3082\u554f\u984c\u306f\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u3067\u3059\u304c\u591a\u304f\u306e\u4f01\u696d\u3067\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u3067\u3082\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u9069\u7528\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u7406\u7531\u3068\u3057\u3066\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u8010\u7528\u5e74\u6570\u3068\u7a0e\u52d9\u4e0a\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306b\u9055\u3044\u304c\u3042\u308b\u5834\u5408\u3001\u8abf\u6574\u306b\u4f59\u5206\u306a\u30ea\u30bd\u30fc\u30b9\u3092\u5272\u304f\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3067\u3059\u3002\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u8010\u7528\u5e74\u6570\u3092\u4e00\u81f4\u3055\u305b\u3066\u304a\u3051\u3070\u3001\u5b9f\u52d9\u306b\u304b\u304b\u308b\u52b4\u529b\u3084\u5de5\u6570\u3092\u7701\u304f\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u3068\u3053\u308d\u4f1a\u8a08\u30fb\u76e3\u67fb\u306e\u5b9f\u52d9\u306f\u3001\u672c\u6765\u300c\u4f7f\u7528\u74b0\u5883\u3054\u3068\u306b\u8010\u7528\u5e74\u6570\u3092\u8a2d\u5b9a\u3059\u3079\u304d\u300d\u3068\u3044\u3046\u8003\u3048\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u304c\u3001\u5b9f\u52d9\u4e0a\u306f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u9069\u7528\u304c\u5bb9\u8a8d\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21123\/#i-3\" data-lkc-id=\"1042\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2020\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u3067\u8010\u7528\u5e74\u6570\u306e\u7591\u554f\u3092\u89e3\u6c7a\uff01<\/div><div class=\"lkc-excerpt\">\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u300d\u306f\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u8010\u7528\u5e74\u6570\u3092\u5b9a\u3081\u305f\u7701\u4ee4\u3067\u3059\u3002\u8010\u7528\u5e74\u6570\u3068\u306f\u8cc7\u7523\u306e\u5bff\u547d\u3001\u3059\u306a\u308f\u3061\u305d\u306e\u8cc7\u7523\u304c\u3069\u308c\u304f\u3089\u3044\u306e\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u5229\u7528\u3067\u304d\u308b\u304b\u3092\u8868\u3059\u3082\u306e\u3067\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u306f\u300c\u6e1b\u4fa1\u511f\u5374\u300d\u3068\u3044\u3046\u624b\u6cd5\u306b\u3088\u3063\u3066\u3001\u3053\u306e\u8010\u7528\u5e74\u6570\u306b\u308f\u305f\u3063\u3066\u5c11\u3057\u305a\u3064\u8cbb\u7528\u5316\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u969b\u306b\u306f\u8010\u7528\u5e74\u6570\u3092\u6c7a\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u3082\u305d\u3082\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u8010\u7528\u5e74\u6570\u3092\u77e5\u308b\u306b\u306f\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u300d\u3092\u898b\u308c\u3070\u3088\u3044\u306e\u3067\u3059\u304c\u3001\u305d\u3082\u305d\u3082\u300c\u6e1b\u4fa1\u511f\u5374\u300d\u3084\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u300d\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f\u4f01\u696d\u304c\u4f5c\u6210\u3059\u308b\u8ca1...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u7c73\u56fd\u306b\u304a\u3051\u308b\u6e1b\u4fa1\u511f\u5374\u3084\u8010\u7528\u5e74\u6570\u306e\u7a0e\u52d9<\/h2>\n<p>\u65e5\u672c\u3068\u7c73\u56fd\u3067\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u3084\u8010\u7528\u5e74\u6570\u306e\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u898f\u5247\u304c\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7c73\u56fd\u3067\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306b\u300c\u4fee\u6b63\u52a0\u901f\u539f\u4fa1\u56de\u53ce\u6cd5\uff08MACRS\uff09\u300d\u3068\u3044\u3046\u624b\u6cd5\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u5c45\u4f4f\u7528\u306e\u8cc3\u8cb8\u4e0d\u52d5\u7523\u306b\u95a2\u3057\u3066\u306f\u3001\u65e5\u672c\u3068\u7570\u306a\u308a\u8010\u7528\u5e74\u6570\u306b\u5efa\u7bc9\u69cb\u9020\u306e\u533a\u5206\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u65b0\u7bc9\u3068\u4e2d\u53e4\u306e\u533a\u5225\u304c\u306a\u3044\u70b9\u3082\u65e5\u672c\u3068\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3061\u3089\u306f\u4e00\u4f8b\u3067\u3042\u308a\u3001\u9055\u3044\u306f\u3055\u307e\u3056\u307e\u306a\u70b9\u306b\u3042\u308a\u307e\u3059\u3002<br \/>\n\u7c73\u56fd\u3067\u306e\u7a0e\u52d9\u51e6\u7406\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u304b\u306a\u3089\u305a\u73fe\u5730\u7a0e\u6cd5\u306b\u5247\u3063\u3066\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\u30b5\u30a4\u30c8\uff1a\u5de6\u6d77\u4f1a\u8a08\u30fb\u4e0d\u52d5\u7523\u9451\u5b9a\u4f1a\u793e\uff0f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u300c<a href=\"https:\/\/www.sakai-office.com\/2017\/08\/10\/%E6%97%A5%E7%B1%B3%E3%81%AE%E6%B8%9B%E4%BE%A1%E5%84%9F%E5%8D%B4%E3%81%AE%E7%9B%B8%E9%81%95%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6\/\" target=\"_blank\" rel=\"noopener\">\u65e5\u7c73\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u9055\u3044\u306b\u3064\u3044\u3066<\/a> \u300d<\/p>\n<h2>\u8010\u7528\u5e74\u6570\u3092\u78ba\u8a8d\u3057\u3066\u6b63\u3057\u304f\u56fa\u5b9a\u8cc7\u7523\u3092\u7ba1\u7406\u3057\u3088\u3046<\/h2>\n<p>\u3053\u3053\u307e\u3067\u6e1b\u4fa1\u511f\u5374\u306e\u8010\u7528\u5e74\u6570\u306e\u57fa\u672c\u77e5\u8b58\u3084\u8010\u4e45\u5e74\u6570\u3068\u306e\u9055\u3044\u3001\u511f\u5374\u8cc7\u7523\u5225\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306a\u3069\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002\u96e3\u3057\u3044\u30a4\u30e1\u30fc\u30b8\u306e\u3042\u308b\u6e1b\u4fa1\u511f\u5374\u3067\u3059\u304c\u3001\u57fa\u672c\u77e5\u8b58\u3055\u3048\u304a\u3055\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u554f\u984c\u306a\u304f\u51e6\u7406\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u8010\u7528\u5e74\u6570\u3092\u78ba\u8a8d\u3057\u3066\u6b63\u3057\u304f\u56fa\u5b9a\u8cc7\u7523\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u7bc0\u7a0e\u52b9\u679c\u3082\u671f\u5f85\u3067\u304d\u308b\u306e\u3067\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4e8b\u524d\u306b\u8010\u7528\u5e74\u6570\u3092\u8abf\u3079\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2>\u9762\u5012\u306a\u5165\u529b\u3084\u4ed5\u8a33\u3092\u81ea\u52d5\u5316\u3057\u3066\u4f1a\u8a08\u696d\u52d9\u3092\u52b9\u7387\u5316\u3059\u308b\u65b9\u6cd5<\/h2>\n<p>\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 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