{"id":47722,"date":"2021-03-12T16:12:50","date_gmt":"2021-03-12T07:12:50","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=47722"},"modified":"2026-04-22T18:03:35","modified_gmt":"2026-04-22T09:03:35","slug":"%e9%9b%bb%e5%ad%90%e5%b8%b3%e7%b0%bf%e4%bf%9d%e5%ad%98%e6%b3%952020%e6%94%b9%e6%ad%a3%e7%89%88%ef%bd%9cpdf%e3%83%87%e3%83%bc%e3%82%bf%e5%8f%96%e6%89%b1%e3%81%ae%e3%83%9d%e3%82%a4%e3%83%b3%e3%83%88","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/47722\/","title":{"rendered":"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\uff5cPDF\u30c7\u30fc\u30bf\u53d6\u6271\u306e\u30dd\u30a4\u30f3\u30c8 \u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306f\u5fc5\u9808\uff1f"},"content":{"rendered":"<p>\u66f8\u985e\u306ePDF\u5316\u306f\u7d4c\u7406\u3067\u3088\u304f\u3042\u308b\u65e5\u5e38\u7684\u306a\u696d\u52d9\u3067\u3059\u3002<br \/>\n\u305f\u30601\u3064\u6c17\u306b\u306a\u308b\u306e\u306f\u3001\u305d\u306e<span 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title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\uff09\u306b\u95a2\u4fc2\u3059\u308b\u5e33\u7c3f\u3068\u66f8\u985e<\/strong>\u3067\u3059\u3002\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u7fa9\u52d9\u8005\u304c\u96fb\u5b50\u4fdd\u5b58\u3092\u884c\u3046\u306b\u306f\u3001\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u3060\u3051\u3067\u3042\u308c\u3070\u627f\u8a8d\u884c\u70ba\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u300d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u904e\u5c11\u7533\u544a\u304c\u5224\u660e\u3057\u3066\u3082<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>\u304c5\uff05\u8efd\u6e1b\u3055\u308c\u308b\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u627f\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3088\u308a\u3082\u5bfe\u8c61\u66f8\u985e\u304c\u5e83\u3044<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/270\/\" data-internallinksmanager029f6b8e52c=\"248\" title=\"e-\u6587\u66f8\u6cd5\">e-\u6587\u66f8\u6cd5<\/a>\u3068\u3044\u3046\u6cd5\u5f8b\u304c\u3042\u308a\u307e\u3059\u3002<br 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href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/4-3.htm#a0022006-195\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08Q&amp;A\uff09\uff5e\u4ee4\u548c4\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u4fdd\u5b58\u7b49\u3092\u958b\u59cb\u3059\u308b\u65b9\uff5e\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0022006-083_06.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08\u96fb\u5b50\u53d6\u5f15\uff09<\/a><\/p>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd52023\u5e74\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/h3>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u30011998\u5e74\u306b\u65bd\u884c\u3055\u308c\u305f\u6cd5\u5f8b\u3067<span style=\"background-color: #ffff99;\"><b>\u4eca\u307e\u3067\u306b\u4f55\u5ea6\u3082\u6539\u6b63\u3055\u308c\u3066\u304d\u307e\u3057\u305f<\/b><\/span>\u3002<\/p>\n<p>2023\u5e74\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6982\u8981\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<br \/>\n\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306f\u3001\u6b21\u306e3\u3064\u306e\u5236\u5ea6\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u3046\u3061\u3001\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u3068\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306f\u4fdd\u5b58\u7fa9\u52d9\u8005\u306e\u4efb\u610f\u3067\u3059\u304c\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306f\u30012024\u5e741\u6708\u4ee5\u964d\u306f\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u4fdd\u5b58\u7fa9\u52d9\u8005\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u4fdd\u5b58\u7fa9\u52d9\u8005\u3068\u306f\u3001\u56fd\u7a0e\uff08\u6240\u5f97\u7a0e\u3084\u6cd5\u4eba\u7a0e\uff09\u306e\u898f\u5b9a\u306b\u3088\u308a\u5e33\u7c3f\u4fdd\u5b58\u3092\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u8005\u3092\u8a00\u3044\u307e\u3059\u3002\u8a73\u7d30\u306f\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u3067\u3054\u78ba\u8a8d\u3092\u304a\u9858\u3044\u3057\u307e\u3059\u3002<\/p>\n<h4>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/h4>\n<p>\u81ea\u8eab\u3067\u4e00\u74b0\u3057\u3066\u30d1\u30bd\u30b3\u30f3\u7b49\u3067\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u3084\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<ul>\n<li>\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u300d\u3068\u3057\u3066\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u5e33\u7c3f\u7bc4\u56f2\u304c\u898b\u76f4\u3057\u3055\u308c\u307e\u3057\u305f\u3002\uff082024\u5e741\u6708\u304b\u3089\u65bd\u884c\uff09<\/li>\n<\/ul>\n<h4>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/h4>\n<p>\u53d6\u5f15\u5148\u304b\u3089\u53d7\u9818\u3057\u305f\u7d19\u306e\u66f8\u985e\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u66f8\u985e\u3092\u4fdd\u5b58\u3059\u308b\u4ee3\u308f\u308a\u306b\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<ul>\n<li>\u30b9\u30ad\u30e3\u30ca\u3067\u8aad\u307f\u53d6\u308b\u969b\u306e\u89e3\u50cf\u5ea6\u30fb\u8ae7\u8abf\u30fb\u5927\u304d\u3055\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u4fdd\u5b58\u304c\u5ec3\u6b62\u3055\u308c\u307e\u3057\u305f\u3002<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u6642\u306e\u5165\u529b\u8005\u7b49\u78ba\u8a8d\u8981\u4ef6\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/li>\n<li>\u4e00\u822c\u66f8\u985e\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\uff08\u3044\u305a\u308c\u30822024\u5e741\u6708\u304b\u3089\u65bd\u884c\uff09<\/li>\n<\/ul>\n<h4>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/h4>\n<p>\u4fdd\u5b58\u7fa9\u52d9\u8005\u306f\u3001\u53d6\u5f15\u5148\u3068\u96fb\u5b50\u53d6\u5f15\uff08\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308b\u3084\u308a\u3068\u308a\uff09\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<ul>\n<li>\u4e00\u5b9a\u306e\u4fdd\u5b58\u7fa9\u52d9\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u691c\u7d22\u6a5f\u80fd\u306e\u3059\u3079\u3066\u3092\u4e0d\u8981\u3068\u3057\u307e\u3057\u305f\u3002<\/li>\n<li>\u65b0\u305f\u306a\u7336\u4e88\u63aa\u7f6e\u304c\u6574\u5099\u3055\u308c\u307e\u3057\u305f\uff08\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4fdd\u5b58\u7fa9\u52d9\u8005\u306f\u300c\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u300d\u3084\u300c\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u306e\u6c42\u3081\u300d\u306a\u3069\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u5358\u306b\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3060\u3051\u3067\u3082\u3088\u3044\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u3044\u3059\u308c\u30822024\u5e741\u6708\u304b\u3089\u65bd\u884c\uff09<\/li>\n<\/ul>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/08.htm\" target=\"_blank\" rel=\"noopener\">\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\uff08\u904e\u53bb\u306e\u4e3b\u306a\u6539\u6b63\u3092\u542b\u3080\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023003-082.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306e\u6982\u8981<\/a><\/p>\n<p>2023\u5e74\u6700\u65b0\u306e\u6539\u6b63\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44331\/#2022\" data-lkc-id=\"128\" 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\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f2024\u5e74\u304b\u3089\u306e\u6539\u6b63\u5185\u5bb9\u30fb\u5bfe\u8c61\u66f8\u985e\u3092\u7c21\u5358\u306b\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\u3001\u7d19\u3067\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304b\u3063\u305f\u3082\u306e\u3092\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u96fb\u5b50\u3067\u4fdd\u5b58\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u6cd5\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u56fd\u7a0e\u5e33\u7c3f\u66f8\u985e\u3092\u5bfe\u8c61\u3068\u3057\u3066\u304a\u308a\u3001\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3001\u96fb\u5b50\u53d6\u5f15\u306e3\u3064\u306e\u533a\u5206\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u30012024\u5e741\u67081\u65e5\u304b\u3089\u3001\u539f\u5247\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u53d7\u3051\u53d6\u3063\u305f\u8acb\u6c42\u66f8\u985e\u306f\u5370\u5237\u3057\u3066\u4fdd\u7ba1\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u203b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u95a2\u3057\u3066\u3088\u304f\u3042\u308b\u60a9\u307f\u30fb\u7591\u554f \t\u305d\u3082\u305d\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\u4f55\u304b\uff1f\u7c21\u5358\u306b\u77e5\u308a\u305f\u3044 \t2024\u5e741\u6708\u304b\u3089\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u3067\u4f55\u304c\u5909\u308f\u3063\u305f\u306e\u304b\u304c\u77e5\u308a\u305f\u3044 \t\u5177\u4f53\u7684\u306a\u5bfe\u5fdc\u4e8b\u9805\u3084...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e<\/h3>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u306f<span style=\"background-color: #ffff99;\"><b>\u5e33\u7c3f\u3001\u66f8\u985e\u53ca\u3073\u96fb\u5b50\u53d6\u5f15\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5206\u985e<\/b><\/span>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u3011<\/strong><\/p>\n\n<table id=\"tablepress-984\" class=\"tablepress tablepress-id-984\">\n<tbody>\n<tr class=\"row-1\">\n\t<td class=\"column-1\">\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/td><td class=\"column-2\">\u6700\u521d\u306e\u8a18\u9332\u6bb5\u968e\u304b\u3089\u4e00\u8cab\u3057\u3066\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u5e33\u7c3f<br \/>\n\u4f8b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/111\/\" data-internallinksmanager029f6b8e52c=\"483\" title=\"\u4ed5\u8a33\u5e33\">\u4ed5\u8a33\u5e33<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/198\/\" data-internallinksmanager029f6b8e52c=\"243\" title=\"\u7dcf\u52d8\u5b9a\u5143\u5e33\">\u7dcf\u52d8\u5b9a\u5143\u5e33<\/a>\u3001\u5f97\u610f\u5148\u5143\u5e33\u306a\u3069<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/td><td class=\"column-2\">\u6700\u521d\u306e\u8a18\u9332\u6bb5\u968e\u304b\u3089\u4e00\u8cab\u3057\u3066\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" data-internallinksmanager029f6b8e52c=\"484\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\u985e<br \/>\n\u4f8b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306a\u3069\u3001\u6c7a\u7b97\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3055\u308c\u305f\u305d\u306e\u4ed6\u306e\u66f8\u985e\u3092\u542b\u3080<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-984 from cache -->\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/08.htm\" target=\"_blank\" rel=\"noopener\">\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\uff08\u904e\u53bb\u306e\u4e3b\u306a\u6539\u6b63\u3092\u542b\u3080\uff09\uff5c\u56fd\u7a0e\u5e81\u3001\u306f\u3058\u3081\u307e\u305b\u3093\u304b\u3001\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u5b50\u5316\uff01<\/a><\/p>\n<p><strong>\u3010\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306e\u3046\u3061\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u3011<\/strong>\uff08\u81ea\u5df1\u304c\u4f5c\u6210\u3059\u308b\u66f8\u985e\u53ca\u3073\u53d6\u5f15\u5148\u304b\u3089\u53d7\u9818\u3059\u308b\u66f8\u985e\uff09<\/p>\n\n<table id=\"tablepress-986\" class=\"tablepress tablepress-id-986\">\n<tbody>\n<tr class=\"row-1\">\n\t<td class=\"column-1\">\u91cd\u8981\u66f8\u985e<\/td><td class=\"column-2\">\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3059\u308b\u66f8\u985e<br \/>\n\u4f8b\uff1a\u5951\u7d04\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u9818\u53ce\u66f8\u306a\u3069<br \/>\n<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u4e00\u822c\u66f8\u985e<\/td><td class=\"column-2\">\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3057\u306a\u3044\u66f8\u985e<br \/>\n\u4f8b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/quotes\/\" data-internallinksmanager029f6b8e52c=\"561\" title=\"\u898b\u7a4d\u66f8\">\u898b\u7a4d\u66f8<\/a>\u3001\u6ce8\u6587\u66f8\u3001<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipt_for_inspection\/\" data-internallinksmanager029f6b8e52c=\"568\" title=\"\u691c\u53ce\u66f8\">\u691c\u53ce\u66f8<\/a>\u306a\u3069<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-986 from cache -->\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/08.htm\" target=\"_blank\" rel=\"noopener\">\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\uff08\u904e\u53bb\u306e\u4e3b\u306a\u6539\u6b63\u3092\u542b\u3080\uff09\uff5c\u56fd\u7a0e\u5e81\u3001\u306f\u3058\u3081\u307e\u305b\u3093\u304b\u3001\u66f8\u985e\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\uff01<\/a><\/p>\n<p><strong>\u3010\u96fb\u5b50\u53d6\u5f15\u3011<\/strong><\/p>\n\n<table id=\"tablepress-985\" class=\"tablepress tablepress-id-985\">\n<tbody>\n<tr class=\"row-1\">\n\t<td class=\"column-1\">\u96fb\u5b50\u53d6\u5f15\uff08\u203b\uff09\u306e<br \/>\n\u53d6\u5f15\u60c5\u5831<\/td><td class=\"column-2\">\u53d6\u5f15\u306b\u95a2\u3057\u3066\u53d7\u9818\u53c8\u306f\u4ea4\u4ed8\u3059\u308b\u66f8\u985e\uff08\u96fb\u78c1\u7684\u8a18\u9332\uff09<br \/>\n\u4f8b\uff1a\u6ce8\u6587\u66f8\u3001\u5951\u7d04\u66f8\u3001\u9818\u53ce\u66f8\u306a\u3069<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-985 from cache -->\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/08.htm\" target=\"_blank\" rel=\"noopener\">\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\uff08\u904e\u53bb\u306e\u4e3b\u306a\u6539\u6b63\u3092\u542b\u3080\uff09\uff5c\u56fd\u7a0e\u5e81\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u65b9\u6cd5\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044<\/a><\/p>\n<p>\u203b\u96fb\u5b50\u53d6\u5f15\u306e\u5177\u4f53\u4f8b\u306f\u3001EDI\u53d6\u5f15\u3084\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7b49\u306b\u3088\u308b\u53d6\u5f15\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u306e\u53d6\u5f15\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u3067\u3082\u8ff0\u3079\u307e\u3057\u305f\u304c\u3001\u96fb\u5b50\u53d6\u5f15\u306f\u7a0e\u52d9\u7f72\u306e\u624b\u7d9a\u304d\u304c\u4e0d\u8981\u3067\u96fb\u5b50\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u95a2\u3057\u3066\u3088\u308a\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/denshi-hozon\/#about\" data-lkc-id=\"127\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u306e\u696d\u52d9\u52b9\u7387\u5316\u306a\u3089\u300c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u300d\">\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u306e\u696d\u52d9\u52b9\u7387\u5316\u306a\u3089\u300c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 ...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u96fb\u5b50\u53d6\u5f15\u30fb\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306a\u3089\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9<\/div><div class=\"lkc-excerpt\">2022\u5e741\u6708\u306e\u6539\u6b63\u96fb\u5e33\u6cd5\u306e\u4fdd\u5b58\u8981\u4ef6\u306b\u6e80\u305f\u3057\u305f\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5229\u7528\u3057\u3001\u7d4c\u7406\u696d\u52d9\u3092\u30da\u30fc\u30d1\u30fc\u30ec\u30b9\u306b\u3002\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u306f\u3082\u3061\u308d\u3093\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3067\u7d4c\u8cbb\u7cbe\u7b97\u696d\u52d9\u3092\u52b9\u7387\u5316\u3067\u304d\u307e\u3059\u3002<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u304a\u3051\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u53ef\u5426<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5404\u66f8\u985e\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u53ef\u5426<\/b><\/span>\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\u4e0b\u8a18\u306e\u3068\u304a\u308a\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u306b\u3088\u3063\u3066\u7d19\u3067\u306e\u4fdd\u5b58\u304c\u539f\u5247\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3088\u308b\u7279\u4f8b\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u4e2d\u306b\u306f\u96fb\u5b50\u53d6\u5f15\u306b\u3088\u308b\u30c7\u30fc\u30bf\u306b\u3064\u3044\u3066\u306f\u542b\u3093\u3067\u3044\u307e\u305b\u3093\u3002\u96fb\u5b50\u53d6\u5f15\u306b\u3088\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3064\u3044\u3066\u306f\u96fb\u5b50\u4fdd\u5b58\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n<table id=\"tablepress-987\" class=\"tablepress tablepress-id-987 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\">\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58<\/th><th class=\"column-3\">\u7d19\u3067\u306e\u4fdd\u5b58<\/th><th class=\"column-4\">\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58<br \/>\n\uff08\u81ea\u8eab\u304c\u96fb\u5b50\u4f5c\u6210)<\/th><th class=\"column-5\">\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td colspan=\"2\" class=\"column-1\">\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f<\/td><td class=\"column-3\">\u539f\u5247<br \/>\r\n\uff08\u6240\u5f97\u7a0e\u6cd5\u30fb\u6cd5\u4eba\u7a0e\u6cd5\uff09<\/td><td class=\"column-4\">\u7279\u4f8b<br \/>\r\n\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5<\/td><td class=\"column-5\">\uff0d<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td rowspan=\"2\" class=\"column-1\">\u56fd<br \/>\n\u7a0e<br \/>\n\u95a2<br \/>\n\u4fc2<br \/>\n\u66f8<br \/>\n\u985e<\/td><td class=\"column-2\">\u53d7\u9818\u3057\u305f\u3082\u306e<\/td><td class=\"column-3\">\u539f\u5247<br \/>\n\uff08\u6240\u5f97\u7a0e\u6cd5\u30fb\u6cd5\u4eba\u7a0e\u6cd5\uff09<\/td><td class=\"column-4\">\uff0d<\/td><td class=\"column-5\">\u7279\u4f8b<br \/>\n\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-2\">\u81ea\u793e\u306e\u63a7\u3048<\/td><td class=\"column-3\">\u539f\u5247<br \/>\n\uff08\u6240\u5f97\u7a0e\u6cd5\u30fb\u6cd5\u4eba\u7a0e\u6cd5\uff09<\/td><td class=\"column-4\">\u7279\u4f8b<br \/>\n\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5<\/td><td class=\"column-5\">\u7279\u4f8b<br \/>\n\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-987 from cache -->\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/4-3.htm\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08Q&amp;A\uff09\uff5e\u4ee4\u548c4\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u4fdd\u5b58\u7b49\u3092\u958b\u59cb\u3059\u308b\u65b9\uff5e\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0022006-083_04.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u5e33\u7c3f\u66f8\u985e\u95a2\u4fc2\uff09(\u554f1\u53c2\u7167\uff09<\/a><\/p>\n<h2>\u8acb\u6c42\u66f8\u306a\u3069\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u3067\u6ce8\u610f\u3059\u3079\u304d\u8981\u4ef6<\/h2>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u91cd\u8981\u66f8\u985e\u3001\u4e00\u822c\u66f8\u985e\u3001\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u3092PDF\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306b\u7279\u5316\u3057\u3066\u6ce8\u610f\u3059\u3079\u304d\u8981\u4ef6\u3092\u8aac\u660e<\/b><\/span>\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u6c7a\u7b97\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u4f5c\u6210\u306e\u6700\u521d\u304b\u3089\u4e00\u8cab\u3057\u3066\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4f5c\u6210\u3059\u308c\u3070\u307b\u3068\u3093\u3069\u306e\u8981\u4ef6\u304c\u6e80\u305f\u3055\u308c\u308b\u305f\u3081\u7701\u7565\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ed6\u306e\u7d30\u304b\u306a\u8981\u4ef6\uff08\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u8981\u4ef6\uff09\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u304c\u53c2\u8003\u306b\u306a\u308a\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\/44331\/\" data-lkc-id=\"26\" 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\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f2024\u5e74\u304b\u3089\u306e\u6539\u6b63\u5185\u5bb9\u30fb\u5bfe\u8c61\u66f8\u985e\u3092\u7c21\u5358\u306b\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\u3001\u7d19\u3067\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304b\u3063\u305f\u3082\u306e\u3092\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u96fb\u5b50\u3067\u4fdd\u5b58\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u6cd5\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u56fd\u7a0e\u5e33\u7c3f\u66f8\u985e\u3092\u5bfe\u8c61\u3068\u3057\u3066\u304a\u308a\u3001\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3001\u96fb\u5b50\u53d6\u5f15\u306e3\u3064\u306e\u533a\u5206\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u30012024\u5e741\u67081\u65e5\u304b\u3089\u3001\u539f\u5247\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u53d7\u3051\u53d6\u3063\u305f\u8acb\u6c42\u66f8\u985e\u306f\u5370\u5237\u3057\u3066\u4fdd\u7ba1\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u203b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u95a2\u3057\u3066\u3088\u304f\u3042\u308b\u60a9\u307f\u30fb\u7591\u554f \t\u305d\u3082\u305d\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\u4f55\u304b\uff1f\u7c21\u5358\u306b\u77e5\u308a\u305f\u3044 \t2024\u5e741\u6708\u304b\u3089\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u3067\u4f55\u304c\u5909\u308f\u3063\u305f\u306e\u304b\u304c\u77e5\u308a\u305f\u3044 \t\u5177\u4f53\u7684\u306a\u5bfe\u5fdc\u4e8b\u9805\u3084...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6<\/h3>\n<p>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3068\u306f\u3001\u6b21\u306e2\u70b9\u306b\u3064\u3044\u3066\u8a3c\u660e\u3059\u308b\u6280\u8853\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin-bottom: 10px; border: 1px solid #333333;\">\n<ul>\n<li><strong>\u96fb\u5b50\u30c7\u30fc\u30bf\u304c\u3042\u308b\u6642\u70b9\u306b\u5b58\u5728\u3057\u3066\u3044\u305f\u3053\u3068<\/strong><\/li>\n<li><strong>\u96fb\u5b50\u30c7\u30fc\u30bf\u5185\u5bb9\u304c\u6539\u3056\u3093\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u4ed8\u4e0e\u3055\u308c\u305f\u30c7\u30fc\u30bf\u81ea\u4f53\u306e\u6539\u3056\u3093\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8a02\u6b63\u3084\u524a\u9664\u306e\u5c65\u6b74\u3092\u6b8b\u3057\u3066\u30c7\u30fc\u30bf\u3092\u52a0\u5de5\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u304a\u3044\u3066\u6c42\u3081\u3089\u308c\u308b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306f\u3001\u5165\u529b\u671f\u9593\u5185\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff08\u306a\u304a\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306f\uff08\u4e00\u8ca1\uff09\u65e5\u672c\u30c7\u30fc\u30bf\u901a\u4fe1\u5354\u4f1a\u304c\u5b9a\u3081\u308b\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002\uff09<\/p>\n<p>\u3053\u3053\u3067\u5165\u529b\u671f\u9593\u3068\u306f\u3001\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306e\u53d7\u53d6\u304b\u3089\u300c\u6700\u9577\u30672\u30ab\u6708\u30687\u55b6\u696d\u65e5\u4ee5\u5185\u300d\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5165\u529b\u671f\u9593\u5185\u306b\u300c\u8a02\u6b63\u524a\u9664\u5c65\u6b74\u304c\u6b8b\u308b\u30b7\u30b9\u30c6\u30e0\u300d\u53c8\u306f\u300c\u8a02\u6b63\u524a\u9664\u304c\u3067\u304d\u306a\u3044\u30b7\u30b9\u30c6\u30e0\u300d\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u304c\u306a\u304f\u3066\u3082\u3088\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/4-3.htm#a0022006-195\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08Q&amp;A\uff09\uff5e\u4ee4\u548c4\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u4fdd\u5b58\u7b49\u3092\u958b\u59cb\u3059\u308b\u65b9\uff5e\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0022006-083_05.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54(\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2)\uff08\u554f30\u53ca\u3073\u554f31\u53c2\u7167\uff09<\/a><\/p>\n<p>\u6b21\u306b\u3001\u96fb\u5b50\u53d6\u5f15\u306b\u304a\u3051\u308b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u96fb\u5b50\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u3001\u771f\u5b9f\u6027\u78ba\u4fdd\u306e\u89b3\u70b9\u304b\u3089\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u542b\u3080\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u63aa\u7f6e\u3092\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u96fb\u5b50\u53d6\u5f15\u306b\u304a\u3044\u3066\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306f\u5fc5\u9808\u8981\u4ef6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div style=\"padding: 20px; margin-bottom: 10px; border: 1px solid #333333;\">\n<ul>\n<li>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u4ed8\u3055\u308c\u305f\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u53d6\u5f97\u3059\u308b<\/li>\n<li>\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u53d7\u9818\u5f8c\u3001\u901f\u3084\u304b\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u3059<\/li>\n<li>\u300c\u8a02\u6b63\u524a\u9664\u5c65\u6b74\u304c\u6b8b\u308b\u30b7\u30b9\u30c6\u30e0\u300d\u53c8\u306f\u300c\u8a02\u6b63\u524a\u9664\u304c\u3067\u304d\u306a\u3044\u30b7\u30b9\u30c6\u30e0\u300d\u3092\u5229\u7528\u3059\u308b<\/li>\n<li>\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u524a\u9664\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u898f\u5b9a\u306e\u5099\u4ed8\u3051<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/4-3.htm#a0022006-195\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08Q&amp;A\uff09\uff5e\u4ee4\u548c4\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u4fdd\u5b58\u7b49\u3092\u958b\u59cb\u3059\u308b\u65b9\uff5e\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0022006-083_06.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54(\u96fb\u5b50\u53d6\u5f15)\uff08\u554f4\u53ca\u3073\u554f14\u53c2\u7167\uff09<\/a><\/p>\n<h3>\u691c\u7d22\u6a5f\u80fd\u306e\u8981\u4ef6<\/h3>\n<p>\u691c\u7d22\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u533a\u5206\u306e\u8981\u4ef6\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u7279\u306b\u3059\u3079\u3066\u306e\u4fdd\u5b58\u7fa9\u52d9\u8005\u306b\u5fc5\u9808\u3068\u306a\u3063\u3066\u3044\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u6ce8\u76ee\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u5404\u533a\u5206\u306b\u304a\u3051\u308b\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u53c2\u8003\u306b\u6319\u3052\u305f\u4e00\u554f\u4e00\u7b54\uff08Q\uff06A\uff09\u306a\u3069\u3067\u3054\u78ba\u8a8d\u3092\u304a\u9858\u3044\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/strong>\u300c\u65e5\u4ed8\u3001\u91d1\u984d\u3001\u53d6\u5f15\u5148\u300d\u3067\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u5185\u5bb9\u304c\u691c\u7d22\u3067\u304d\u308b\u3053\u3068\u3002<br \/>\n\u5c02\u7528\u30b7\u30b9\u30c6\u30e0\u3067\u306a\u304f\u3066\u3082\u7d22\u5f15\u7c3f\u3092\u4f5c\u6210\u3057\u305f\u308a\u3001\u898f\u5247\u7684\u306a\u30d5\u30a1\u30a4\u30eb\u540d\u3092\u4ed8\u3059\u65b9\u6cd5\u3067\u3082\u3088\u3044\u3002<br \/>\n\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u3067\u300c\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u300d\u306b\u5fdc\u3058\u308b\u306a\u3069\u4e00\u5b9a\u306e\u5834\u5408\u306b\u306f\u3001\u691c\u7d22\u8981\u4ef6\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/4-3.htm\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08Q&amp;A\uff09\uff5e\u4ee4\u548c4\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u4fdd\u5b58\u7b49\u3092\u958b\u59cb\u3059\u308b\u65b9\uff5e\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0022006-083_04.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u5e33\u7c3f\u66f8\u985e\u95a2\u4fc2\uff09<\/a><\/p>\n<ul>\n<li><strong>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/strong><br \/>\n\u539f\u5247\u3068\u3057\u3066\u300c\u65e5\u4ed8\u3001\u91d1\u984d\u3001\u53d6\u5f15\u5148\u300d\u3067\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u5185\u5bb9\u304c\u691c\u7d22\u3067\u304d\u308b\u3053\u3068\u4ed6\u3002<br \/>\n\u65e5\u4ed8\u53c8\u306f\u91d1\u984d\u306b\u4fc2\u308b\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u7bc4\u56f2\u6307\u5b9a\u3067\u306e\u691c\u7d22\u30842\u9805\u76ee\u4ee5\u4e0a\u306e\u7d44\u307f\u5408\u308f\u305b\u3067\u306e\u691c\u7d22\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u300d\u306b\u5fdc\u3058\u308b\u306a\u3069\u4e00\u5b9a\u306e\u5834\u5408\u306b\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/4-3.htm\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08Q&amp;A\uff09\uff5e\u4ee4\u548c4\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u4fdd\u5b58\u7b49\u3092\u958b\u59cb\u3059\u308b\u65b9\uff5e\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0022006-083_05.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\uff09<\/a><\/p>\n<ul>\n<li><strong>\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58<\/strong><br \/>\n\u539f\u5247\u3068\u3057\u3066\u300c\u65e5\u4ed8\u3001\u91d1\u984d\u3001\u53d6\u5f15\u5148\u300d\u3067\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u5185\u5bb9\u304c\u691c\u7d22\u3067\u304d\u308b\u3053\u3068\u3002<br \/>\n\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u3067\u300c\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u300d\u306b\u5fdc\u3058\u308b\u306a\u3069\u4e00\u5b9a\u306e\u5834\u5408\u306b\u306f\u3001\u691c\u7d22\u8981\u4ef6\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/4-3.htm\" target=\"_blank\" 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