{"id":52041,"date":"2021-07-09T16:48:34","date_gmt":"2021-07-09T07:48:34","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=52041"},"modified":"2026-01-08T10:57:27","modified_gmt":"2026-01-08T01:57:27","slug":"%e6%b6%88%e8%b2%bb%e7%a8%8e%e3%82%92%e5%be%b9%e5%ba%95%e8%a7%a3%e8%aa%ac%ef%bc%8110%e3%81%ab%e3%81%aa%e3%81%a3%e3%81%a6%e4%bd%95%e3%81%8c%e5%a4%89%e3%82%8f%e3%81%a3%e3%81%9f%ef%bc%9f%e8%bb%bd%e6%b8%9b","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/52041\/","title":{"rendered":"\u6d88\u8cbb\u7a0e\u3068\u306f\uff1f\u4ed5\u7d44\u307f\u3084\u8a08\u7b97\u65b9\u6cd5\u3001\u78ba\u5b9a\u7533\u544a\u307e\u3067\u7c21\u5358\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3010\u56f3\u89e3\u3064\u304d\u3011"},"content":{"rendered":"<p>\u6d88\u8cbb\u7a0e\u306f\u3001\u65e5\u5e38\u306e\u8cb7\u3044\u7269\u304b\u3089\u4f01\u696d\u53d6\u5f15\u307e\u3067\u95a2\u308f\u308b\u8eab\u8fd1\u306a\u7a0e\u91d1\u3067\u3059\u3002\u3057\u304b\u3057\u300c\u3069\u306e\u53d6\u5f15\u306b\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u304b\u300d\u300c\u6d88\u8cbb\u7a0e\u8a08\u7b97\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3046\u306e\u304b\u300d\u300c\u8efd\u6e1b\u7a0e\u7387\u3084<a href=\"https:\/\/biz.moneyforward.com\/invoice\/basic\/48071\/\" data-internallinksmanager029f6b8e52c=\"569\" title=\"\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6<\/a>\u306f\u3069\u3046\u5f71\u97ff\u3059\u308b\u306e\u304b\u300d\u306a\u3069\u3001\u6b63\u78ba\u306a\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u4eba\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\u304b\u3089\u3001\u8907\u96d1\u306a\u7d0d\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\uff08\u4e00\u822c\u8ab2\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/40960\/\" data-internallinksmanager029f6b8e52c=\"445\" title=\"\u7c21\u6613\u8ab2\u7a0e\">\u7c21\u6613\u8ab2\u7a0e<\/a>\uff09\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306e\u95a2\u4fc2\u3001\u5fc5\u8981\u306a\u5c4a\u51fa\u3001\u7533\u544a\u30fb\u7d0d\u4ed8\u306e\u5b9f\u52d9\u307e\u3067\u3001\u4e8b\u696d\u8005\u306e\u65b9\u306b\u3082\u5206\u304b\u308a\u3084\u3059\u304f\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/accounting\/templates\/1547\/?provider=ac_basic&provider_info=cv.52041.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/minibook_accounting_52041.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u6d88\u8cbb\u7a0e\u306e\u57fa\u672c\u3068\u4f7f\u3044\u9053\u307e\u308b\u308f\u304b\u308aBOOK<\/p>\n                    <p class=\"advads-templates-box-text\">\u6d88\u8cbb\u7a0e\u306e\u57fa\u672c\u3068\u4f7f\u3044\u9053\u307e\u308b\u308f\u304b\u308aBOOK\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u6d88\u8cbb\u7a0e\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d88\u8cbb\u7a0e\u3068\u306f\u3001\u5546\u54c1\u3084\u88fd\u54c1\u3092\u8cfc\u5165\u3057\u305f\u308a\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u305f\u308a\u3059\u308b\u969b\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/b><\/span>\u6d88\u8cbb\u3092\u3059\u308b\u4eba\u304c\u5e73\u7b49\u306b\u8ca0\u62c5\u3059\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001\u7a0e\u7387\u306e\u5909\u66f4\u304c\u793e\u4f1a\u306b\u5e83\u304f\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u306e\u7a0e\u53ce\u306f\u3001\u5e74\u91d1\u3001\u533b\u7642\u8cbb\u3001\u4ecb\u8b77\u3001\u5c11\u5b50\u5316\u5bfe\u7b56\u3068\u3044\u3063\u305f\u793e\u4f1a\u4fdd\u969c\u306e\u8ca1\u6e90\u3068\u3057\u3066\u3001\u793e\u4f1a\u5168\u4f53\u306e\u305f\u3081\u306b\u4f7f\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u666f\u6c17\u306b\u5de6\u53f3\u3055\u308c\u306b\u304f\u3044\u5b89\u5b9a\u3057\u305f\u8ca1\u6e90\u3068\u3057\u3066\u3001\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\u3092\u652f\u3048\u308b\u91cd\u8981\u306a\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6d88\u8cbb\u7a0e\u306e\u7a0e\u7387<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65e5\u672c\u3067\u6d88\u8cbb\u7a0e\u304c\u5c0e\u5165\u3055\u308c\u305f\u306e\u306f1989\u5e74\uff08\u5e73\u6210\u5143\u5e74\uff094\u6708\u3067\u3001\u7a0e\u7387\u306f3%\u3067\u3057\u305f\u3002<\/b><\/span>\u305d\u306e\u5f8c\u3001\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>1997\u5e744\u6708<\/strong>\uff1a5%\u3078\u5f15\u304d\u4e0a\u3052<\/li>\n<li><strong>2014\u5e744\u6708<\/strong>\uff1a8%\u3078\u5f15\u304d\u4e0a\u3052<\/li>\n<li><strong>2019\u5e7410\u6708<\/strong>\uff1a10%\u3078\u5f15\u304d\u4e0a\u3052\uff08\u540c\u6642\u306b\u8efd\u6e1b\u7a0e\u73878%\u3092\u5c0e\u5165\uff09<\/li>\n<\/ul>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u6d88\u8cbb\u7a0e\u306e\u63a8\u79fb.png\" alt=\"\u6d88\u8cbb\u7a0e\u306e\u63a8\u79fb\" width=\"512\" height=\"214\" class=\"aligncenter size-full wp-image-86811\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u6d88\u8cbb\u7a0e\u306e\u63a8\u79fb.png 512w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u6d88\u8cbb\u7a0e\u306e\u63a8\u79fb-300x125.png 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/p>\n<p>\u73fe\u5728\u306e\u6d88\u8cbb\u7a0e\u306f\u3001\u6a19\u6e96\u7a0e\u738710%\u3068\u8efd\u6e1b\u7a0e\u73878%\u304c\u6df7\u5728\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u7dcf\u984d\u8868\u793a\u306e\u7fa9\u52d9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d88\u8cbb\u8005\u306b\u5bfe\u3057\u3066\u4fa1\u683c\u3092\u8868\u793a\u3059\u308b\u969b\u306f\u3001\u300c\u7dcf\u984d\u8868\u793a\uff08\u7a0e\u8fbc\u4fa1\u683c\uff09\u300d\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u307e\u3059\uff082021\u5e744\u67081\u65e5\u304b\u3089\uff09\u3002<\/b><\/span>\u3053\u308c\u306f\u3001\u5024\u672d\u3084\u5e83\u544a\u306a\u3069\u3067\u3001\u6d88\u8cbb\u8005\u304c\u652f\u6255\u3046\u7dcf\u984d\u3092\u4e00\u76ee\u3067\u5206\u304b\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u672c\u4f53\u4fa1\u683c\u300c1,000\u5186\u300d\u306e\u5546\u54c1\u306b\u5024\u672d\u3092\u3064\u3051\u308b\u969b\u3084\u3001\u30c1\u30e9\u30b7\u306a\u3069\u306e\u5e83\u544a\u306b\u8868\u793a\u3059\u308b\u969b\u306b\u306f\u300c1,100\u5186\u300d\u3068\u3044\u3063\u305f\u7a0e\u8fbc\u307f\u4fa1\u683c\u3067\u8868\u793a\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6902.htm\" target=\"_blank\" rel=\"noopener\">No.6902 \u300c\u7dcf\u984d\u8868\u793a\u300d\u306e\u7fa9\u52d9\u4ed8\u3051\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6d88\u8cbb\u7a0e\u306e\u4ed5\u7d44\u307f\u306f\uff1f<\/h2>\n<p>\u6d88\u8cbb\u7a0e\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3059\u308b\u306b\u306f\u3001\u6b21\u306e3\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>1. \u6d88\u8cbb\u7a0e\u306f\u8ca0\u62c5\u8005\u3068\u7d0d\u7a0e\u8005\u304c\u7570\u306a\u308b\u300c\u9593\u63a5\u7a0e\u300d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d88\u8cbb\u7a0e\u306f\u3001\u7a0e\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u4eba\uff08\u6d88\u8cbb\u8005\uff09\u3068\u7a0e\u91d1\u3092\u56fd\u306b\u7d0d\u3081\u308b\u4eba\uff08\u4e8b\u696d\u8005\uff09\u304c\u7570\u306a\u308b\u300c\u9593\u63a5\u7a0e\u300d\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7a0e\u91d1\u306e\u5fb4\u53ce\u65b9\u6cd5\u306b\u306f\u3001\u300c\u76f4\u63a5\u7a0e\u300d\u3068\u300c\u9593\u63a5\u7a0e\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u300c\u76f4\u63a5\u7a0e\u300d\u3068\u300c\u9593\u63a5\u7a0e\u300d.png\" alt=\"\u300c\u76f4\u63a5\u7a0e\u300d\u3068\u300c\u9593\u63a5\u7a0e\u300d\" width=\"512\" height=\"214\" class=\"aligncenter size-full wp-image-86812\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u300c\u76f4\u63a5\u7a0e\u300d\u3068\u300c\u9593\u63a5\u7a0e\u300d.png 512w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u300c\u76f4\u63a5\u7a0e\u300d\u3068\u300c\u9593\u63a5\u7a0e\u300d-300x125.png 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u76f4\u63a5\u7a0e<\/strong><br \/>\n\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u4eba\u3068\u7a0e\u3092\u8ca0\u62c5\u3059\u308b\u4eba\u3068\u304c\u540c\u3058\u7a0e\u91d1\u306e\u3053\u3068\u3067\u3059\u3002\u7d0d\u7a0e\u8005\u304c\u76f4\u63a5\u624b\u7d9a\u304d\u3092\u3057\u3066\u7d0d\u3081\u307e\u3059\u3002\u4ee3\u8868\u4f8b\u3068\u3057\u3066\u3001\u6240\u5f97\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u30fb\u76f8\u7d9a\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u30fb\u8d08\u4e0e\u7a0e\u30fb\u4e8b\u696d\u7a0e\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u9593\u63a5\u7a0e<\/strong><br \/>\n\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u4eba\u3068\u7a0e\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u62c5\u7a0e\u8005\u304c\u7570\u306a\u308b\u7a0e\u91d1\u306e\u3053\u3068\u3067\u3059\u3002\u62c5\u7a0e\u8005\u304c\u652f\u6255\u3063\u305f\u7a0e\u91d1\u306f\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u4ee3\u308f\u308a\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u8eab\u8fd1\u306a\u7a0e\u91d1\u3067\u8a00\u3048\u3070\u3001\u6d88\u8cbb\u7a0e\u30fb\u9152\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/words\/135\/\" data-internallinksmanager029f6b8e52c=\"393\" title=\"\u305f\u3070\u3053\u7a0e\">\u305f\u3070\u3053\u7a0e<\/a>\u30fb\u5165\u6e6f\u7a0e\u30fb\u5370\u7d19\u7a0e\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/18200\/\" data-lkc-id=\"2115\" 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\">\u9593\u63a5\u7a0e\u3068\u76f4\u63a5\u7a0e\u3068\u306e\u9055\u3044\u3068\u306f<\/div><div class=\"lkc-excerpt\">\u7a0e\u91d1\u306e\u5fb4\u53ce\u65b9\u6cd5\u306b\u306f2\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002\u76f4\u63a5\u7a0e\u3068\u547c\u3070\u308c\u308b\u65b9\u6cd5\u3068\u3001\u9593\u63a5\u7a0e\u3068\u547c\u3070\u308c\u308b\u65b9\u6cd5\u3067\u3059\u3002\u76f4\u63a5\u7a0e\u306f\u305d\u306e\u8a00\u8449\u3069\u304a\u308a\u3001\u7d0d\u7a0e\u8005\u304c\u76f4\u63a5\u7a0e\u91d1\u3092\u652f\u6255\u3044\u307e\u3059\u3002\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3001\u6cd5\u4eba\u7a0e\u3084\u4e8b\u696d\u7a0e\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u76f8\u7d9a\u7a0e\u3001\u8d08\u4e0e\u7a0e\u3001\u81ea\u52d5\u8eca\u7a0e\u306a\u3069\u304c\u76f4\u63a5\u7a0e\u306b\u5f53\u305f\u308a\u307e\u3059\u3002\u300c\u8cb7\u3044\u7269\u306e\u6642\u306b\u652f\u6255\u3063\u3066\u3044\u308b\u304b\u3089\u6d88\u8cbb\u7a0e\u306f\u76f4\u63a5\u7a0e\u3067\u306f\uff1f\u300d\u3068\u7591\u554f\u306b\u601d\u3046\u4eba\u304c\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3067\u3082\u3001\u6d88\u8cbb\u7a0e\u306f\u76f4\u63a5\u7a0e\u3067\u306f\u306a\u304f\u3001\u9593\u63a5\u7a0e\u306a\u306e\u3067\u3059\u3002\u9593\u63a5\u7a0e\u3068\u306f\u3069\u3093\u306a\u7a0e\u91d1\u306a\u306e\u304b\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u9593\u63a5\u7a0e\u306e\u6982\u8981\u3068\u7a2e\u985e\u9593\u63a5\u7a0e\u3067\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005(\u7a0e\u91d1\u3092\u56fd\u3084\u5730\u65b9\u81ea\u6cbb\u4f53\u3078\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u3042\u308b\u4eba)\u3068\u62c5...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>2. \u6d88\u8cbb\u7a0e\u306f\u300c\u56fd\u7a0e\u300d\u3068\u300c\u5730\u65b9\u6d88\u8cbb\u7a0e\u300d\u306e\u5408\u8a08<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u300c\u56fd\u7a0e\u300d\u3068\u300c\u5730\u65b9\u6d88\u8cbb\u7a0e\u300d.png\" alt=\"\u300c\u56fd\u7a0e\u300d\u3068\u300c\u5730\u65b9\u6d88\u8cbb\u7a0e\u300d\" width=\"512\" height=\"214\" class=\"aligncenter size-full wp-image-86813\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u300c\u56fd\u7a0e\u300d\u3068\u300c\u5730\u65b9\u6d88\u8cbb\u7a0e\u300d.png 512w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u300c\u56fd\u7a0e\u300d\u3068\u300c\u5730\u65b9\u6d88\u8cbb\u7a0e\u300d-300x125.png 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d88\u8cbb\u7a0e\u306f\u3001\u56fd\u306b\u7d0d\u3081\u308b\u300c\u6d88\u8cbb\u7a0e\uff08\u56fd\u7a0e\uff09\u300d\u3068\u3001\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u533a\u753a\u6751\u306b\u7d0d\u3081\u308b\u300c\u5730\u65b9\u6d88\u8cbb\u7a0e\u300d\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u4e8b\u696d\u8005\u304c\u7d0d\u7a0e\u3059\u308b\u969b\u306f\u3001\u3053\u306e2\u3064\u3092\u5408\u308f\u305b\u3066\u7a0e\u52d9\u7f72\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th><\/th>\n<th>\u6a19\u6e96\u7a0e\u7387<\/th>\n<th>\u8efd\u6e1b\u7a0e\u7387<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><strong>\u6d88\u8cbb\u7a0e\u7387\uff08\u56fd\u7a0e\uff09<\/strong><\/td>\n<td>7.8%<\/td>\n<td>6.24%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u5730\u65b9\u6d88\u8cbb\u7a0e\u7387<\/strong><\/td>\n<td>2.2%<\/td>\n<td>1.76%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u5408\u8a08<\/strong><\/td>\n<td>10%<\/td>\n<td>8%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6303.htm\" target=\"_blank\" rel=\"noopener\">No.6303 \u6d88\u8cbb\u7a0e\u304a\u3088\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u7a0e\u7387\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>3. \u6d88\u8cbb\u7a0e\u306e\u91cd\u8907\u3092\u9632\u3050\u300c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300d<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u300c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300d.jpg\" alt=\"\u300c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300d\" width=\"512\" height=\"288\" class=\"aligncenter size-full wp-image-86814\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u300c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300d.jpg 512w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u300c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300d-300x169.jpg 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u306f\u3001\u6d88\u8cbb\u8005\u304b\u3089\u9810\u304b\u3063\u305f\u300c\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\u300d\u304b\u3089\u3001\u4e8b\u696d\u8005\u304c\u652f\u6255\u3063\u305f\u300c\u4ed5\u5165\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u5dee\u984d\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u4ed5\u7d44\u307f\u3092\u300c\u4ed5\u5165<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u306f\u3001\u751f\u7523\u304b\u3089\u6d41\u901a\u3001\u8ca9\u58f2\u306e\u5404\u6bb5\u968e\u3067\u7a0e\u304c\u4e8c\u91cd\u30fb\u4e09\u91cd\u306b\u7d2f\u7a4d\u3057\u306a\u3044\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u5546\u54c1\u304c\u6d88\u8cbb\u8005\u306e\u624b\u306b\u5c4a\u304f\u307e\u3067\u306e\u5404\u53d6\u5f15\u6bb5\u968e\u3067\u6d88\u8cbb\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u304c\u3001\u4e8b\u696d\u8005\u306f\u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u306e\u5168\u984d\u3092\u7d0d\u3081\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5378\u58f2\u696d\u8005\u304c700\u5186\u306e\u6d88\u8cbb\u7a0e\u3092\u9810\u304b\u308a\u3001\u4ed5\u5165\u308c\u3067500\u5186\u306e\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u3063\u3066\u3044\u305f\u5834\u5408\u3001\u5dee\u984d\u306e200\u5186\u3092\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u6700\u7d42\u7684\u306b\u6d88\u8cbb\u8005\u304c\u8ca0\u62c5\u3057\u305f1,000\u5186\u306f\u3001\u88fd\u9020\u696d\u8005\u3001\u5378\u58f2\u696d\u8005\u3001\u5c0f\u58f2\u696d\u8005\u304c\u305d\u308c\u305e\u308c\u5206\u62c5\u3057\u3066\u7d0d\u4ed8\u3059\u308b\u5f62\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/40404\/\" data-lkc-id=\"2116\" 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\">\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3068\u306f\uff1f\u610f\u5473\u3084\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u306e\u5909\u66f4\u70b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3068\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u8ab2\u7a0e\u4ed5\u5165\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u5dee\u3057\u5f15\u304f\u4ed5\u7d44\u307f\u3067\u3042\u308a\u3001\u7d0d\u7a0e\u984d\u3092\u9069\u5207\u306b\u8abf\u6574\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u3067\u3059\u3002\u200d\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u3066\u304b\u3089\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6\u3084\u624b\u7d9a\u304d\u304c\u53b3\u683c\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u53d6\u5f15\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u7ba1\u7406\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308a\u3001\u4e8b\u696d\u8005\u306f\u7a0e\u52d9\u51e6\u7406\u306b\u304a\u3044\u3066\u614e\u91cd\u3055\u304c\u6c42\u3081\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3068\u306f\u4f55\u304b\u3092\u306f\u3058\u3081\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u9805\u76ee\u3084\u3001\u305d\u306e\u8a08\u7b97\u65b9\u6cd5\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u3069\u3046\u5909\u308f\u308b\u304b\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u6d88\u8cbb\u7a0e...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/40404\/\"><\/a><\/p>\n<h2>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3068\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306f\uff1f<\/h2>\n<p>\u4e8b\u696d\u8005\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u3068\u3001\u7d0d\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u300d\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u3069\u3061\u3089\u306b\u8a72\u5f53\u3059\u308b\u304b\u306f\u3001\u4e3b\u306b\u300c\u57fa\u6e96\u671f\u9593\u300d\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u3088\u3063\u3066\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5224\u5b9a\u65b9\u6cd5\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u57fa\u6e96\u671f\u9593\u300d\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u767a\u751f\u3057\u3001\u305d\u306e\u4e8b\u696d\u8005\u306f\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u57fa\u6e96\u671f\u9593\u3068\u306f\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u3005\u5e74\u5ea6\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u306e\u5834\u5408\u306f\u66a6\u5e74\u306e\u524d\u3005\u5e74\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u300c\u7279\u5b9a\u671f\u9593\u300d\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4e8b\u696d\u8005\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u4ee3\u3048\u3066\u3001\u7279\u5b9a\u671f\u9593\u4e2d\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u306b\u3088\u308a\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u5224\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u7279\u5b9a\u671f\u9593\u3068\u306f\u6cd5\u4eba\u306e\u5834\u5408\u3001\u524d\u5e74\u5ea6\u306e\u958b\u59cb\u304b\u30896\u304b\u6708\u9593\u3092\u6307\u3057\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u524d\u5e74\u306e1\u6708\u304b\u30896\u6708\u306e6\u304b\u6708\u9593\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0a\u306e\u65b0\u8a2d\u6cd5\u4eba\u3082\u3001\u57fa\u6e96\u671f\u9593\u3084\u7279\u5b9a\u671f\u9593\u306b\u95a2\u308f\u3089\u305a\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306f\u3001\u57fa\u6e96\u671f\u9593\u3001\u7279\u5b9a\u671f\u9593\u3068\u3082\u306b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u4e8b\u696d\u8005\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u6cd5\u4eba\u306e\u5834\u5408\u306f\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u3068\u306a\u308b\u4e8b\u696d\u5e74\u5ea6\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u305d\u306e\u5e74\u306f\u7d0d\u7a0e\u306e\u7fa9\u52d9\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u5b9a<\/p>\n<p>\u3053\u308c\u306f\u300c\u4e8b\u696d\u8005\u514d\u7a0e\u70b9\u5236\u5ea6\u300d\u3068\u547c\u3070\u308c\u308b\u3001\u4e2d\u5c0f\u898f\u6a21\u306e\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u4e8b\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e\u3067\u3059\u3002\u3053\u3053\u3067\u3044\u3046\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3068\u306f\u3001\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u58f2\u4e0a\u91d1\u984d\u3068\u3001\u8f38\u51fa\u53d6\u5f15\u306a\u3069\u306e\u514d\u7a0e\u58f2\u4e0a\u91d1\u984d\u306e\u5408\u8a08\u984d\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u958b\u59cb\u306b\u4f34\u3044\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u3066\u3082\u53d6\u5f15\u5148\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u305f\u3081\u306b\u3001\u3042\u3048\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\uff08\u9069\u683c<a href=\"https:\/\/biz.moneyforward.com\/invoice\/\" data-internallinksmanager029f6b8e52c=\"459\" title=\"\u8acb\u6c42\u66f8\">\u8acb\u6c42\u66f8<\/a>\u767a\u884c\u4e8b\u696d\u8005\uff09\u3092\u9078\u629e\u3059\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6501.htm\" target=\"_blank\" rel=\"noopener\">No.6501 \u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/40635\/\" data-lkc-id=\"305\" 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\">\u6d88\u8cbb\u7a0e\u306e\u7bc0\u7a0e\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u3069\u3061\u3089\u304c\u52b9\u679c\u7684\uff1f<\/div><div class=\"lkc-excerpt\">\u300c\u6d88\u8cbb\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u969b\u306b\u6c17\u3092\u4ed8\u3051\u308b\u3053\u3068\u306f\uff1f\u300d\u300c\u5897\u7a0e\u3084\u8efd\u6e1b\u7a0e\u7387\u306f\u306a\u306b\u304b\u95a2\u4fc2\u304c\u3042\u308b\uff1f\u300d\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u9055\u3044\u306f\uff1f\u300d\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3053\u3093\u306a\u7591\u554f\u3092\u6301\u3064\u65b9\u306b\u5411\u3051\u3066\u3001\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u30d9\u30b9\u30c8\u306a\u5224\u65ad\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u300c\u6d88\u8cbb\u7a0e\u306e\u3053\u3068\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\uff01\u300d\u3067\u640d\u3092\u3057\u306a\u3044\u3088\u3046\u306b\u3001\u5927\u5207\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u6d88\u8cbb\u7a0e\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306f\u6d88\u8cbb\u7a0e\u306e\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u300d\u3068\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\uff08\u78ba\u5b9a\u7533\u544a\u3068\u7d0d\u7a0e\uff09\u304c\u514d\u9664\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u8005\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u53cd\u5bfe\u306b\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u4e8b\u696d\u8005\u306e\u3053\u3068\u3092\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u6d88\u8cbb\u7a0e\u306b\u95a2\u9023\u3059\u308b\u91cd\u8981\u306a\u5236\u5ea6\u306f\uff1f<\/h2>\n<p>\u6d88\u8cbb\u7a0e\u3092\u7406\u89e3\u3059\u308b\u4e0a\u3067\u3001\u7279\u306b\u91cd\u8981\u306a\u306e\u304c2019\u5e74\u306b\u5c0e\u5165\u3055\u308c\u305f\u300c\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u300d\u3068\u30012023\u5e74\u306b\u59cb\u307e\u3063\u305f\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u300d\u3067\u3059\u3002\u3053\u308c\u3089\u306f\u4e8b\u696d\u8005\u306e\u5b9f\u52d9\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u3068\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u3068\u306f\u3001\u7279\u5b9a\u306e\u5546\u54c1\u3084\u88fd\u54c1\u306e\u6d88\u8cbb\u7a0e\u3092\u4e00\u822c\u306e10%\u3088\u308a\u4f4e\u304f\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>2019\u5e7410\u67081\u65e5\u306e\u6d88\u8cbb\u7a0e\u738710\uff05\u3078\u306e\u5f15\u304d\u4e0a\u3052\u6642\u306b\u3001\u4e00\u90e8\u306e\u5546\u54c1\u3084\u88fd\u54c1\u306e\u7a0e\u7387\u304c8%\u306b\u636e\u3048\u7f6e\u304b\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u65e5\u3005\u306e\u751f\u6d3b\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u76ee\u7684\u304c\u3042\u308a\u3001\u6d88\u8cbb\u7a0e\u306e\u9006\u9032\u6027\uff08\u6240\u5f97\u306e\u4f4e\u3044\u4eba\u307b\u3069\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u6027\u8cea\uff09\u306b\u914d\u616e\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u8efd\u6e1b\u7a0e\u7387\uff088%\uff09\u306e\u5bfe\u8c61\u54c1\u76ee<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u98f2\u98df\u6599\u54c1<\/strong>\uff1a\u9152\u985e\u4ee5\u5916\u306e\u4e00\u822c\u7684\u306a\u98f2\u98df\u6599\u54c1\u306e\u8cfc\u5165\u304c\u5bfe\u8c61\u3067\u3059\u3002\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u3084\u5b85\u914d\u3001\u5b66\u6821\u7d66\u98df\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u304c\u3001\u30ec\u30b9\u30c8\u30e9\u30f3\u306a\u3069\u3067\u306e\u300c\u5916\u98df\u300d\u3084\u300c\u30b1\u30fc\u30bf\u30ea\u30f3\u30b0\u300d\u306f10%\u306e\u6a19\u6e96\u7a0e\u7387\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u65b0\u805e<\/strong>\uff1a\u5b9a\u671f\u8cfc\u8aad\u5951\u7d04\u306b\u57fa\u3065\u304d\u90312\u56de\u4ee5\u4e0a\u767a\u884c\u3055\u308c\u308b\u7d19\u306e\u65b0\u805e\u304c\u5bfe\u8c61\u3067\u3059\u3002\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u901a\u3058\u3066\u914d\u4fe1\u3055\u308c\u308b\u96fb\u5b50\u7248\u306f\u300c\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u3068\u307f\u306a\u3055\u308c\u3001\u300c\u65b0\u805e\u306e\u8b72\u6e21\u300d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u6a19\u6e96\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u6d88\u8cbb\u7a0e8\uff05\u306e\u4f8b<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u30ce\u30f3\u30a2\u30eb\u30b3\u30fc\u30eb\u30d3\u30fc\u30eb\uff08\u30a2\u30eb\u30b3\u30fc\u30eb\u5ea6\u65701\u5ea6\u672a\u6e80\u306e\u98f2\u6599\u306f\u98f2\u6599\u54c1\u306b\u8a72\u5f53\uff09<\/li>\n<li>\u307f\u308a\u3093\u98a8\u5473\u8abf\u5473\u6599\u3001\u4e0d\u53ef\u98f2\u51e6\u7f6e\u306e\u3055\u308c\u305f\u6599\u7406\u9152\uff08\u8abf\u5473\u6599\u3068\u3057\u3066\u98df\u6599\u54c1\u306b\u8a72\u5f53\uff09<\/li>\n<li>\u51fa\u524d\u3084\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\uff08\u5916\u98df\u3068\u307f\u306a\u3055\u308c\u306a\u3044\uff09<\/li>\n<li>\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u306e\u7d66\u98df\uff08\u5916\u98df\u3068\u307f\u306a\u3055\u308c\u306a\u3044\uff09<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u6d88\u8cbb\u7a0e10\uff05\u306e\u4f8b<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u30a2\u30eb\u30b3\u30fc\u30eb\u98f2\u6599\uff08\u30a2\u30eb\u30b3\u30fc\u30eb\u5ea6\u65701\u5ea6\u4ee5\u4e0a\u306f10\uff05\uff09<\/li>\n<li>\u307f\u308a\u3093\u3001\u4e0d\u53ef\u98f2\u51e6\u7f6e\u306e\u3055\u308c\u3066\u3044\u306a\u3044\u6599\u7406\u9152\uff08\u30a2\u30eb\u30b3\u30fc\u30eb\u98f2\u6599\u3068\u533a\u5206\u3051\u304c\u56f0\u96e3\uff09<\/li>\n<li>\u30a4\u30fc\u30c8\u30a4\u30f3\uff08\u5916\u98df\u306b\u8a72\u5f53\uff09<\/li>\n<li>\u30b1\u30fc\u30bf\u30ea\u30f3\u30b0\uff08\u5f79\u52d9\uff08\u30b5\u30fc\u30d3\u30b9\uff09\u306e\u63d0\u4f9b\u306b\u8a72\u5f53\uff09<\/li>\n<li>\u99c5\u3084\u30b3\u30f3\u30d3\u30cb\u3067\u8cfc\u5165\u3059\u308b\u65b0\u805e\uff08\u5b9a\u671f\u8cfc\u8aad\u5951\u7d04\u306b\u57fa\u3065\u304b\u306a\u3044\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u8efd\u6e1b\u7a0e\u7387\u306e\u5c0e\u5165\u306b\u3088\u308a\u30018%\u306810%\u306e2\u3064\u306e\u7570\u306a\u308b\u7a0e\u7387\u3092\u533a\u5206\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u305d\u306e\u7d50\u679c\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u54c1\u76ee\u3092\u660e\u8a18\u3057\u3001\u7a0e\u7387\u3054\u3068\u306e\u5408\u8a08\u5bfe\u4fa1\u984d\u3092\u8a18\u8f09\u3059\u308b\u65b9\u6cd5\uff08\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff09\u304c\u5fc5\u9808\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/01.htm\" target=\"_blank\" rel=\"noopener\">\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306e\u6982\u8981\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\u30012023\u5e7410\u67081\u65e5\u304b\u3089\u5c0e\u5165\u3055\u308c\u305f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u65b9\u5f0f\u3067\u3059\u3002<\/b><\/span>\u6b63\u5f0f\u540d\u79f0\u306f\u300c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u300d\u3068\u3044\u3044\u3001\u4e8b\u696d\u8005\u306f\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u767a\u884c\u3084\u4fdd\u5b58\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u3001\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u304b\u3089\u4ed5\u5165\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u3092\u5dee\u3057\u5f15\u3044\u3066\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\uff08\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff09\u3057\u3066\u3044\u307e\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u3001\u3053\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046\u305f\u3081\u306b\u3001\u4e00\u5b9a\u306e\u9805\u76ee\u304c\u8a18\u8f09\u3055\u308c\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306b\u3088\u308a\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u3066\u3001\u305d\u306e\u8a3c\u62e0\u66f8\u985e\uff08\u5e33\u7c3f\u53ca\u3073\u8acb\u6c42\u66f8\uff09\u3092\u539f\u5247\u3068\u3057\u30667\u5e74\u9593\u4fdd\u5b58\uff08\u4fdd\u5b58\u671f\u9593\uff09\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u6d88\u8cbb\u7a0e\u6cd5\u306e\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u4ed5\u5165\u5148\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3057\u305f\u5834\u5408.png\" alt=\"\u4ed5\u5165\u5148\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3057\u305f\u5834\u5408\" width=\"512\" height=\"214\" class=\"aligncenter size-full wp-image-86815\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u4ed5\u5165\u5148\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3057\u305f\u5834\u5408.png 512w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u4ed5\u5165\u5148\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3057\u305f\u5834\u5408-300x125.png 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/p>\n<h4>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/h4>\n<p>\u3059\u3067\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\uff08\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4e8b\u696d\u8005\uff09\u3067\u3042\u308b\u5834\u5408\u3001\u767b\u9332\u7533\u8acb\u3092\u884c\u3048\u3070\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u3057\u3066\u767b\u9332\u3067\u304d\u307e\u3059\u3002\u4e8b\u52d9\u51e6\u7406\u3068\u3057\u3066\u306f\u3001\u8acb\u6c42\u66f8\u306e\u69d8\u5f0f\u3092\u5909\u66f4\u3057\u305f\u308a\u3001\u53d6\u5f15\u76f8\u624b\u304b\u3089\u767a\u884c\u3055\u308c\u305f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4fdd\u5b58\u3057\u305f\u308a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/h4>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u3057\u3066\u767b\u9332\u3057\u306a\u3044\u9650\u308a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u304c\u767a\u884c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u4ed5\u5165\u5148\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3057\u306a\u3044\u5834\u5408.png\" alt=\"\u4ed5\u5165\u5148\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3057\u306a\u3044\u5834\u5408\" width=\"512\" height=\"214\" class=\"aligncenter size-full wp-image-86816\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u4ed5\u5165\u5148\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3057\u306a\u3044\u5834\u5408.png 512w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/\u4ed5\u5165\u5148\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3057\u306a\u3044\u5834\u5408-300x125.png 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u304c\u767a\u884c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u53d6\u5f15\u5148\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\uff09\u306b\u3068\u3063\u3066\u306f\u3001\u305d\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306e\u53d6\u5f15\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u53d6\u5f15\u5148\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306e\u53d6\u5f15\u3092\u907f\u3051\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u512a\u5148\u7684\u306b\u53d6\u5f15\u3092\u884c\u3046\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u3092\u6a5f\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u767b\u9332\u7533\u8acb\u624b\u7d9a\u304d\u3092\u884c\u3048\u3070\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u767a\u884c\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u53d6\u5f15\u5148\u3078\u306e\u5f71\u97ff\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u3053\u3068\u3067\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u6642\u306b\u306f\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u30fb\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u4eca\u307e\u3067\u5229\u76ca\u3068\u306a\u3063\u3066\u3044\u305f\u3001\u6d88\u8cbb\u7a0e\u5206\u306e\u58f2\u4e0a\u91d1\u984d\u304c\u6e1b\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice_kojin_01.htm\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/invoice\/basic\/48071\/\" data-lkc-id=\"64\" 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\">\u8acb\u6c42\u66f8\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u8acb\u6c42\u66f8<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\uff1f2023\u5e74\u5c0e\u5165\u307e\u3067\u306b\u6d88\u8cbb\u7a0e\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u3068\u308b\u3079\u304d\u5bfe\u5fdc\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u6d88\u8cbb\u7a0e10\uff05\u3078\u306e\u5f15\u304d\u4e0a\u3052\u306b\u3068\u3082\u306a\u3063\u3066\u30012023\u5e7410\u67081\u65e5\uff08\u4ee4\u548c5\u5e7410\u67081\u65e5\uff09\u3088\u308a\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff08\u8ab2\u7a0e\u58f2\u4e0a\u304b\u3089\u8ab2\u7a0e\u4ed5\u5165\u306b\u95a2\u3059\u308b\u6d88\u8cbb\u7a0e\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\uff09\u3092\u53d7\u3051\u308b <\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><a href=\"https:\/\/biz.moneyforward.com\/invoice\/basic\/48071\/\"><\/a><\/p>\n<h2>\u65e5\u5e38\u306e\u8cb7\u3044\u7269\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p>\u65e5\u5e38\u306e\u8cb7\u3044\u7269\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u306b\u307e\u3064\u308f\u308b\u7c21\u5358\u306a\u8a08\u7b97\u5f0f\u3092\u4e0b\u8a18\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u6d88\u8cbb\u7a0e\u201d\u8fbc\u307f\u201d\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>10%\u306e\u5834\u5408\uff1a\u5546\u54c1\u4fa1\u683c \u00d7 1.1<\/li>\n<li>8%\u306e\u5834\u5408\uff1a\u5546\u54c1\u4fa1\u683c \u00d7 1.08<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u201d\u6d88\u8cbb\u7a0e\u984d\u201d\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>10%\u306e\u5834\u5408\uff1a\u5546\u54c1\u4fa1\u683c \u00d7 0.1<\/li>\n<li>8%\u306e\u5834\u5408\uff1a\u5546\u54c1\u4fa1\u683c \u00d7 0.08<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u6d88\u8cbb\u7a0e\u201d\u629c\u304d\u201d\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>10%\u306e\u5834\u5408\uff1a\u7a0e\u8fbc\u306e\u5546\u54c1\u4fa1\u683c \u00f7 1.1<\/li>\n<li>8%\u306e\u5834\u5408\uff1a\u7a0e\u8fbc\u306e\u5546\u54c1\u4fa1\u683c \u00f7 1.08<\/li>\n<\/ul>\n<\/div>\n<h2>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2023\/10\/\u6d88\u8cbb\u7a0e_no1_4.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-68370\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2023\/10\/\u6d88\u8cbb\u7a0e_no1_4-1024x427.png\" alt=\"\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\" width=\"640\" height=\"267\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2023\/10\/\u6d88\u8cbb\u7a0e_no1_4-1024x427.png 1024w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2023\/10\/\u6d88\u8cbb\u7a0e_no1_4-300x125.png 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2023\/10\/\u6d88\u8cbb\u7a0e_no1_4-768x320.png 768w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2023\/10\/\u6d88\u8cbb\u7a0e_no1_4-1536x640.png 1536w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2023\/10\/\u6d88\u8cbb\u7a0e_no1_4.png 1920w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/a><\/p>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u7d0d\u3081\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u306f\u3001\u300c\u4e00\u822c\u8ab2\u7a0e\u300d\u3068\u300c\u7c21\u6613\u8ab2\u7a0e\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4e00\u822c\u8ab2\u7a0e\uff08\u539f\u5247\u8ab2\u7a0e\uff09\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u822c\u8ab2\u7a0e\uff08\u539f\u5247\u8ab2\u7a0e\uff09\u306f\u3001\u57fa\u672c\u7684\u306a\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u7d0d\u4ed8\u7a0e\u984d \uff1d\uff081\uff09\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\uff0d\uff082\uff09\u4ed5\u5165\u306a\u3069\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d<\/strong><\/div>\n<p>\u4e00\u822c\u8ab2\u7a0e\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u6839\u62e0\u3068\u306a\u308b\u5e33\u7c3f\u3084\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u4fdd\u5b58\u304c\u5fc5\u9808\u3067\u3059\u3002<\/p>\n<p>\u8efd\u6e1b\u7a0e\u7387\uff088%\uff09\u3068\u6a19\u6e96\u7a0e\u7387\uff0810%\uff09\u304c\u6df7\u5728\u3059\u308b\u5834\u5408\u3001\u58f2\u4e0a\u30fb\u4ed5\u5165\u3068\u3082\u306b\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u8a08\u7b97\u3057\u3001\u5408\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u56fd\u7a0e\u5206\u306e\u8a08\u7b97\u5f0f<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\uff081\uff09\u58f2\u4e0a\u7a0e\u984d\uff1d\uff08\u6a19\u6e96\u7a0e\u7387\u5bfe\u8c61\u306e\u7a0e\u8fbc\u58f2\u4e0a\u984d\u00d77.8\/110\uff09\uff0b\uff08\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u306e\u7a0e\u8fbc\u58f2\u4e0a\u984d\u00d76.24\/108\uff09<\/li>\n<li>\uff082\uff09\u4ed5\u5165\u7a0e\u984d\uff1d\uff08\u6a19\u6e96\u7a0e\u7387\u5bfe\u8c61\u306e\u7a0e\u8fbc\u4ed5\u5165\u984d\u00d77.8\/110\uff09\uff0b\uff08\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u306e\u7a0e\u8fbc\u4ed5\u5165\u984d\u00d76.24\/108\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\uff081\uff09\u304b\u3089\uff082\uff09\u3092\u5f15\u3044\u305f\u984d\u304c\u7d0d\u3081\u308b\u56fd\u7a0e\uff08\u6d88\u8cbb\u7a0e\uff09\u984d\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u5730\u65b9\u6d88\u8cbb\u7a0e\u5206\u306e\u8a08\u7b97\u5f0f<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5730\u65b9\u6d88\u8cbb\u7a0e\u984d \uff1d \u56fd\u7a0e\uff08\u6d88\u8cbb\u7a0e\uff09\u984d \u00d7 22\/78<\/li>\n<\/ul>\n<\/div>\n<p>\u56fd\u7a0e\u3001\u5730\u65b9\u7a0e\u306e\u305d\u308c\u305e\u308c\u3067\u6c42\u3081\u305f\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u3001\u4e2d\u9593\u7533\u544a\u3067\u524d\u6255\u3044\u3057\u305f\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3067\u7d0d\u3081\u308b\u7a0e\u91d1\u304c\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u7c21\u6613\u8ab2\u7a0e\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7c21\u6613\u8ab2\u7a0e\u306f\u3001\u4e2d\u5c0f\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u4e8b\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u305f\u3001\u7d0d\u7a0e\u984d\u306e\u7279\u4f8b\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span>\u4e2d\u5c0f\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u3001\u4ed5\u5165\u308c\u306b\u542b\u307e\u308c\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u90fd\u5ea6\u8a08\u7b97\u3057\u5408\u7b97\u3059\u308b\u4f5c\u696d\u306f\u5927\u304d\u306a\u8ca0\u62c5\u3068\u306a\u308b\u305f\u3081\u3001\u3053\u306e\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7c21\u6613\u8ab2\u7a0e\u3067\u306f\u3001\u5b9f\u969b\u306e\u4ed5\u5165\u984d\uff08\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\uff09\u3092\u8a08\u7b97\u305b\u305a\u3001\u58f2\u4e0a\uff08\u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\uff09\u306b\u696d\u7a2e\u3054\u3068\u306e\u300c\u307f\u306a\u3057\u4ed5\u5165\u7387\u300d\u3092\u639b\u3051\u3066\u3001\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u3092\u7c21\u6613\u7684\u306b\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u4ed5\u5165\u63a7\u9664\u7a0e\u984d \uff1d \u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d \u00d7 \u307f\u306a\u3057\u4ed5\u5165\u7387<\/strong><\/div>\n<p>\u4e8b\u696d\u533a\u5206\u3054\u3068\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3001\u307f\u306a\u3057\u4ed5\u5165\u7387\u306e\u5272\u5408\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u4e8b\u696d\u533a\u5206<\/th>\n<th>\u307f\u306a\u3057\u4ed5\u5165\u7387<\/th>\n<th>\u8a72\u5f53\u3059\u308b\u4e8b\u696d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u7b2c1\u7a2e<\/strong><\/td>\n<td>90%<\/td>\n<td style=\"text-align: left;\">\u5378\u58f2\u696d<\/td>\n<\/tr>\n<tr>\n<td><strong>\u7b2c2\u7a2e<\/strong><\/td>\n<td>80%<\/td>\n<td style=\"text-align: left;\">\u5c0f\u58f2\u696d\u3001\u8fb2\u696d\u30fb\u6797\u696d\u30fb\u6f01\u696d\uff08\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\uff09<\/td>\n<\/tr>\n<tr>\n<td><strong>\u7b2c3\u7a2e<\/strong><\/td>\n<td>70%<\/td>\n<td style=\"text-align: left;\">\u88fd\u9020\u696d\u3001\u5efa\u8a2d\u696d\u3001\u8fb2\u696d\uff08\u98f2\u98df\u6599\u54c1\u8b72\u6e21\u9664\u304f\uff09\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td><strong>\u7b2c4\u7a2e<\/strong><\/td>\n<td>60%<\/td>\n<td style=\"text-align: left;\">\u7b2c1\u30fb2\u30fb3\u30fb5\u30fb6\u7a2e\u4ee5\u5916\u306e\u4e8b\u696d<\/td>\n<\/tr>\n<tr>\n<td><strong>\u7b2c5\u7a2e<\/strong><\/td>\n<td>50%<\/td>\n<td style=\"text-align: left;\">\u30b5\u30fc\u30d3\u30b9\u696d\u3001\u904b\u8f38\u901a\u4fe1\u696d\u3001\u91d1\u878d\u696d\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td><strong>\u7b2c6\u7a2e<\/strong><\/td>\n<td>40%<\/td>\n<td style=\"text-align: left;\">\u4e0d\u52d5\u7523\u696d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6509.htm\" target=\"_blank\" rel=\"noopener\">No.6509 \u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u4e8b\u696d\u533a\u5206\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h4>\u7c21\u6613\u8ab2\u7a0e\u306e\u9069\u7528\u8981\u4ef6<\/h4>\n<p>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u57fa\u6e96\u671f\u9593\uff08\u524d\u3005\u5e74\u30fb\u524d\u3005\u4e8b\u696d\u5e74\u5ea6\uff09\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u9069\u7528\u3092\u53d7\u3051\u305f\u3044\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u300c\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u203b\u4e00\u5ea6\u9078\u629e\u3059\u308b\u3068\u3001\u539f\u5247\u3068\u3057\u30662\u5e74\u9593\u306f\u4e00\u822c\u8ab2\u7a0e\u306b\u5909\u66f4\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u203b\u9069\u7528\u3092\u3084\u3081\u308b\u5834\u5408\u3082\u3001\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u300c\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4>\u7c21\u6613\u8ab2\u7a0e\u306e\u6ce8\u610f\u70b9<\/h4>\n<p>\u7c21\u6613\u8ab2\u7a0e\u306f\u4e8b\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u307e\u3059\u304c\u3001\u5b9f\u969b\u306e\u4ed5\u5165\u7387\uff08\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u4ed5\u5165\u306e\u5272\u5408\uff09\u304c\u307f\u306a\u3057\u4ed5\u5165\u7387\u3088\u308a\u9ad8\u3044\u5834\u5408\u3001\u4f8b\u3048\u3070\u8d64\u5b57\u306e\u5834\u5408\u3084\u5927\u304d\u306a\u8a2d\u5099\u6295\u8cc7\u3092\u3057\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u4e00\u822c\u8ab2\u7a0e\uff08\u539f\u5247\u8ab2\u7a0e\uff09\u3067\u8a08\u7b97\u3059\u308b\u3088\u308a\u3082\u7d0d\u7a0e\u984d\u304c\u591a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6505.htm\" target=\"_blank\" rel=\"noopener\">No.6505 \u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/40960\/\" data-lkc-id=\"306\" 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\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\uff08\u307f\u306a\u3057\u8ab2\u7a0e\uff09\u3068\u306f\uff1f\u8981\u4ef6\u3084\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3001\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306f\u300c\u307f\u306a\u3057\u8ab2\u7a0e\u300d\u3068\u3082\u8a00\u3044\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u300c\u307f\u306a\u3057\u4ed5\u5165\u7387\u300d\u3092\u4f7f\u3063\u3066\u6d88\u8cbb\u7a0e\u984d\u3092\u8a08\u7b97\u3067\u304d\u308b\u5236\u5ea6\u3092\u6307\u3057\u307e\u3059\u3002\u4e8b\u52d9\u4f5c\u696d\u304c\u697d\u306b\u306a\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3001\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u70b9\u3084\u539f\u5247\u8ab2\u7a0e\u3088\u308a\u3082\u7d0d\u7a0e\u984d\u304c\u5897\u3048\u308b\u3053\u3068\u304c\u3042\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u6982\u8981\u3084\u9069\u7528\u8981\u4ef6\u3001\u6d88\u8cbb\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\u3001\u4e2d\u5c0f\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u4e8b\u52d9\u8ca0\u62c5\u3092\u914d\u616e\u3057\u305f\u6d88\u8cbb\u7a0e\u7533\u544a\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u3059\u3002\u300c\u307f\u306a\u3057\u8ab2\u7a0e\u300d\u3068\u3082\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002\u57fa\u672c\u7684\u306b\u3001\u6d88\u8cbb\u7a0e\u306f\u8ca1\u8ca8\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u56fd\u5185\u306b\u304a\u3051\u308b\u8ca9\u58f2\u3084\u63d0\u4f9b\u306a...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/40960\/\"><\/a><\/p>\n<h3>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e2\u5272\u7279\u4f8b\u306e\u5834\u5408<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2023\/10\/\u7d0d\u4ed8\u7a0e\u984d\u306e\u4f8b.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-68387\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2023\/10\/\u7d0d\u4ed8\u7a0e\u984d\u306e\u4f8b-1024x427.png\" alt=\"2\u5272\u7279\u4f8b\" width=\"640\" height=\"267\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2023\/10\/\u7d0d\u4ed8\u7a0e\u984d\u306e\u4f8b-1024x427.png 1024w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2023\/10\/\u7d0d\u4ed8\u7a0e\u984d\u306e\u4f8b-300x125.png 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2023\/10\/\u7d0d\u4ed8\u7a0e\u984d\u306e\u4f8b-768x320.png 768w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2023\/10\/\u7d0d\u4ed8\u7a0e\u984d\u306e\u4f8b-1536x640.png 1536w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2023\/10\/\u7d0d\u4ed8\u7a0e\u984d\u306e\u4f8b.png 1920w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>2\u5272\u7279\u4f8b\u3068\u306f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u3001\u7d0d\u7a0e\u984d\u3092\u58f2\u4e0a\u7a0e\u984d\u306e2\u5272\u306b\u3067\u304d\u308b\u7279\u4f8b\u63aa\u7f6e\u3067\u3059\u3002<\/b><\/span>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u300c\u4e2d\u5c0f\u4f01\u696d\u8005\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\u300d\u306e\u4e00\u3064\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>2\u5272\u7279\u4f8b\u306f\u30012023\u5e7410\u67081\u65e5\u301c2026\u5e749\u670830\u65e5\u306e\u671f\u9593\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u30022\u5272\u7279\u4f8b\u306f\u3001\u4e00\u822c\u8ab2\u7a0e\u3068\u7c21\u6613\u8ab2\u7a0e\u306e\u3069\u3061\u3089\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u9069\u7528\u304c\u53ef\u80fd\u3067\u3059\u3002\u3082\u3057\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u305f\u5834\u5408\u3067\u3082\u3001\u7533\u544a\u306e\u969b\u306b2\u5272\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/kaisei\/202304\/01.htm\" target=\"_blank\" rel=\"noopener\">2\u5272\u7279\u4f8b\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u3068\u306a\u308b\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\uff09\u306e\u6982\u8981\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6d88\u8cbb\u7a0e\u306e\u7aef\u6570\u51e6\u7406\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d88\u8cbb\u7a0e\u984d\u306e\u8a08\u7b97\u30671\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u51fa\u305f\u5834\u5408\u3001\u305d\u306e\u51e6\u7406\uff08\u5207\u6368\u3066\u30fb\u5207\u308a\u4e0a\u3052\u30fb\u56db\u6368\u4e94\u5165\uff09\u306f\u4e8b\u696d\u8005\u306e\u5224\u65ad\u306b\u59d4\u306d\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u306f\u300c\u7a0e\u7387\u3054\u3068\u306b1\u56de\u306e\u307f\u300d\u3068\u3044\u3046\u56de\u6570\u5236\u9650\u304c\u52a0\u308f\u308a\u3001\u78ba\u5b9a\u7533\u544a\u6642\u306b\u306f\u300c100\u5186\u672a\u6e80\u5207\u6368\u3066\u300d\u306a\u3069\u306e\u30eb\u30fc\u30eb\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u5c0f\u58f2\u3084\u8acb\u6c42\u66f8\u767a\u884c\u6642\u306e\u7aef\u6570\u51e6\u7406<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5c0f\u58f2\u5e97\u3067\u306e\u5024\u4ed8\u3051\u3084\u3001\u4e8b\u696d\u8005\u9593\u3067\u767a\u884c\u3059\u308b\u8acb\u6c42\u66f8\u306b\u304a\u3044\u30661\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u51fa\u305f\u5834\u5408\u3001\u5207\u6368\u3066\u30fb\u5207\u308a\u4e0a\u3052\u30fb\u56db\u6368\u4e94\u5165\u306e\u3069\u306e\u65b9\u6cd5\u3092\u9078\u629e\u3057\u3066\u3082\u6cd5\u7684\u306b\u306f\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u5b9f\u52d9\u4e0a\u306f\u5207\u6368\u3066\u3092\u63a1\u7528\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u62c5\u5f53\u8005\u3084\u53d6\u5f15\u3054\u3068\u306b\u51e6\u7406\u65b9\u6cd5\u304c\u5909\u308f\u308b\u3068\u30c8\u30e9\u30d6\u30eb\u306e\u539f\u56e0\u306b\u306a\u308b\u305f\u3081\u3001\u793e\u5185\u3067\u30eb\u30fc\u30eb\u3092\u7d71\u4e00\u3057\u3001\u7d99\u7d9a\u3057\u3066\u540c\u3058\u65b9\u6cd5\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u306e\u7aef\u6570\u51e6\u7406<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>2023\u5e7410\u6708\u304b\u3089\u59cb\u307e\u3063\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff08\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff09\u3067\u306f\u3001\u3053\u306e\u7aef\u6570\u51e6\u7406\u306b\u95a2\u3057\u3066\u53b3\u5bc6\u306a\u30eb\u30fc\u30eb\u304c\u5b9a\u3081\u3089\u308c\u307e\u3057\u305f\u3002<\/b><\/span>1\u679a\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306b\u3064\u304d\u3001\u7a0e\u7387\uff0810%\u30688%\uff09\u3054\u3068\u306b\u3001\u305d\u308c\u305e\u308c1\u56de\u306e\u307f\u7aef\u6570\u51e6\u7406\u3092\u884c\u3046\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u300110%\u5bfe\u8c61\u5546\u54c1\u306e\u7a0e\u629c\u5408\u8a08\u984d\u3092\u51fa\u3057\u3001\u305d\u306e\u5408\u8a08\u984d\u306b\u5bfe\u3057\u30661\u56de\u3060\u3051\u7aef\u6570\u51e6\u7406\u3092\u884c\u3046\u306e\u304c\u6b63\u3057\u3044\u65b9\u6cd5\u3067\u3059\u3002\u500b\u3005\u306e\u5546\u54c1A\u3068\u5546\u54c1B\u3067\u305d\u308c\u305e\u308c\u7aef\u6570\u51e6\u7406\u3057\u3001\u5f8c\u3067\u5408\u8a08\u3059\u308b\u65b9\u6cd5\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3069\u306e\u51e6\u7406\u65b9\u6cd5\uff08\u5207\u6368\u3066\u7b49\uff09\u3092\u9078\u3076\u304b\u306f\u5f15\u304d\u7d9a\u304d\u4e8b\u696d\u8005\u306e\u4efb\u610f\u3067\u3059\u304c\u3001\u51e6\u7406\u3059\u308b\u56de\u6570\u3068\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u53b3\u5bc6\u306b\u5b9a\u3081\u3089\u308c\u305f\u70b9\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u3067\u306e\u7aef\u6570\u51e6\u7406<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u78ba\u5b9a\u7533\u544a\u30fb\u7d0d\u7a0e\u6642\u306e\u7aef\u6570\u51e6\u7406\u306f\u3001\u6cd5\u5f8b\u3067\u660e\u78ba\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u7a0e\u984d\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f\u30011,000\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\u3067\u3059\u3002\u305d\u3057\u3066\u3001\u6700\u7d42\u7684\u306a\u7d0d\u4ed8\u7a0e\u984d\u306f\u3001\u56fd\u7a0e\uff08\u6d88\u8cbb\u7a0e\uff09\u3068\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u305d\u308c\u305e\u308c\u3067\u3001\u7b97\u51fa\u3057\u305f\u7a0e\u984d\u306e100\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6371.htm\" target=\"_blank\" rel=\"noopener\">No.6371 \u7aef\u6570\u8a08\u7b97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\n<p>\u5b9f\u969b\u306b\u7d0d\u7a0e\u984d\u304c\u3044\u304f\u3089\u306b\u306a\u308b\u304b\u3001\u7279\u5b9a\u306e\u6761\u4ef6\u4e0b\u3067\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u3053\u3053\u3067\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5bfe\u5fdc\u3067\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u30b5\u30fc\u30d3\u30b9\u696d\u306e\u4e8b\u696d\u8005\u3092\u4f8b\u306b\u30013\u3064\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u524d\u63d0<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4e8b\u696d\uff1a\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u7b2c5\u7a2e\u4e8b\u696d\u3001\u307f\u306a\u3057\u4ed5\u5165\u738750%\uff09<\/li>\n<li>\u5e74\u9593\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\uff08\u7a0e\u8fbc\uff09\uff1a990\u4e07\u5186\uff08\u7a0e\u629c900\u4e07\u5186\uff09<\/li>\n<li>\u5e74\u9593<a href=\"https:\/\/biz.moneyforward.com\/words\/2122\/\" data-internallinksmanager029f6b8e52c=\"292\" title=\"\u8ab2\u7a0e\u4ed5\u5165\">\u8ab2\u7a0e\u4ed5\u5165<\/a>\u9ad8\uff08\u7a0e\u8fbc\uff09\uff1a220\u4e07\u5186\uff08\u7a0e\u629c200\u4e07\u5186\uff09<\/li>\n<li>\u30a4\u30f3\u30dc\u30a4\u30b9\u5bfe\u5fdc\u3067\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\uff1a900\u4e07\u5186 \u00d7 10% = 90\u4e07\u5186<\/li>\n<li>\u4ed5\u5165\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\uff1a200\u4e07\u5186 \u00d7 10% = 20\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u203b\u8a08\u7b97\u3092\u7c21\u7565\u5316\u3059\u308b\u305f\u3081\u3001\u58f2\u4e0a\u30fb\u4ed5\u5165\u3068\u3082\u306b\u6a19\u6e96\u7a0e\u738710%\u306e\u307f\u3068\u4eee\u5b9a<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u4e00\u822c\u8ab2\u7a0e\u306e\u5834\u5408<\/strong><br \/>\n\u7d0d\u4ed8\u7a0e\u984d \uff1d \u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e 90\u4e07\u5186 \uff0d \u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e 20\u4e07\u5186 \uff1d 70\u4e07\u5186<\/li>\n<li><strong>\u7c21\u6613\u8ab2\u7a0e\u306e\u5834\u5408\uff08\u30b5\u30fc\u30d3\u30b9\u696d\uff1a\u307f\u306a\u3057\u4ed5\u5165\u738750%\uff09<\/strong><br \/>\n\u7d0d\u4ed8\u7a0e\u984d \uff1d \u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e 90\u4e07\u5186 \uff0d (90\u4e07\u5186 \u00d7 50%) \uff1d 45\u4e07\u5186<\/li>\n<li><strong>2\u5272\u7279\u4f8b\u306e\u5834\u5408\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u5bfe\u5fdc\u3067\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u5834\u5408\uff09<\/strong><br \/>\n\u7d0d\u4ed8\u7a0e\u984d \uff1d \u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e 90\u4e07\u5186 \u00d7 20%\uff08\u58f2\u4e0a\u306e2\u5272\uff09 \uff1d 18\u4e07\u5186<\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u30012\u5272\u7279\u4f8b\uff0818\u4e07\u5186\uff09\u304c\u6700\u3082\u7d0d\u7a0e\u984d\u304c\u5c11\u306a\u304f\u3001\u6b21\u3044\u3067\u7c21\u6613\u8ab2\u7a0e\uff0845\u4e07\u5186\uff09\u3001\u4e00\u822c\u8ab2\u7a0e\uff0870\u4e07\u5186\uff09\u306e\u9806\u3068\u306a\u308a\u307e\u3059\u3002\u4e8b\u696d\u8005\u306f\u6700\u3082\u6709\u5229\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3057\u3066\u7533\u544a\u3067\u304d\u307e\u3059\uff082\u5272\u7279\u4f8b\u306f\u4e8b\u524d\u306e\u5c4a\u51fa\u4e0d\u8981\uff09\u3002<\/p>\n<h2>\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u30fb\u975e\u8ab2\u7a0e\u30fb\u514d\u7a0e\u30fb\u4e0d\u8ab2\u7a0e\u306e\u9055\u3044\u306f\uff1f<\/h2>\n<p>\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u53d6\u5f15\u306f\u300c\u8ab2\u7a0e\u300d\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u300d\u300c\u514d\u7a0e\u300d\u300c\u4e0d\u8ab2\u7a0e\u300d\u306e4\u7a2e\u985e\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u56fd\u5185\u306e\u4e8b\u696d\u8005\u304c\u4e8b\u696d\u3068\u3057\u3066\u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u3046\u53d6\u5f15\u3067\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u5916\u56fd\u304b\u3089\u306e\u5546\u54c1\u8f38\u5165\u3082\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8cc7\u7523\u306e\u8b72\u6e21<\/strong><br \/>\n\u58f2\u8cb7\u3084\u4ea4\u63db\u306a\u3069\u306b\u3088\u308a\u3001\u8cc7\u7523\u306e\u6240\u6709\u6a29\u3092\u4ed6\u306e\u4eba\u306b\u79fb\u3059\u53d6\u5f15\u3092\u6307\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u8cc7\u7523\u306e\u8cb8\u4ed8\u3051<\/strong><br \/>\n\u4e8b\u52d9\u6240\u306e\u8cc3\u8cb8\u501f\u3084\u81ea\u52d5\u8eca\u306e\u30ec\u30f3\u30bf\u30eb\u3068\u3044\u3063\u305f\u3001\u5f62\u306e\u3042\u308b\u3082\u306e\u3092\u8cb8\u4ed8\u3051\u308b\u53d6\u5f15\u306e\u307b\u304b\u3001\u7279\u8a31\u6a29\u3084\u30ce\u30a6\u30cf\u30a6\u306a\u3069\u3001\u5f62\u306e\u306a\u3044\u3082\u306e\u3092\u4f7f\u7528\u3055\u305b\u308b\u3053\u3068\u306b\u3088\u308a\u5bfe\u4fa1\u3092\u5f97\u308b\u53d6\u5f15\u3082\u6307\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u5f79\u52d9\u306e\u63d0\u4f9b<\/strong><br \/>\n\u3044\u308f\u3086\u308b\u4ed6\u4eba\u306e\u305f\u3081\u306b\u6280\u8853\u3084\u6280\u80fd\u3001\u77e5\u8b58\u306a\u3069\u3092\u4f7f\u3063\u3066\u5bfe\u4fa1\u3092\u5f97\u308b\u884c\u70ba\u3092\u6307\u3057\u307e\u3059\u3002\u3044\u308f\u3086\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3067\u3001\u5de5\u4e8b\u3084\u904b\u9001\u3001\u98f2\u98df\u3001\u5bbf\u6cca\u304b\u3089\u3001\u5f01\u8b77\u58eb\u3084\u30b9\u30dd\u30fc\u30c4\u9078\u624b\u307e\u3067\u3001\u3059\u3079\u3066\u5f79\u52d9\u306e\u63d0\u4f9b\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6105.htm\" target=\"_blank\" rel=\"noopener\">No.6105 \u8ab2\u7a0e\u306e\u5bfe\u8c61\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u975e\u8ab2\u7a0e\u53d6\u5f15<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u975e\u8ab2\u7a0e\u53d6\u5f15\u3068\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306e\u53d6\u5f15\u306e\u3046\u3061\u3001\u6d88\u8cbb\u7a0e\u306e\u6027\u683c\u306b\u5408\u308f\u306a\u3044\u3082\u306e\u3084\u793e\u4f1a\u653f\u7b56\u7684\u306a\u914d\u616e\u304b\u3089\u3001\u6d88\u8cbb\u7a0e\u3092\u8ab2\u7a0e\u3057\u306a\u3044\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u53d6\u5f15\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u6d88\u8cbb\u7a0e\u306e\u6027\u683c\u306b\u5408\u308f\u306a\u3044\u53d6\u5f15\u306e\u4f8b<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u571f\u5730\u306e\u8b72\u6e21\u3001\u8cb8\u4ed8\u3051\uff08\u4e00\u6642\u7684\u306a\u3082\u306e\u306f\u8ab2\u7a0e\uff09<\/li>\n<li>\u682a\u3084\u50b5\u5238\u306a\u3069\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1034\/?provider=ac_basic&amp;provider_info=cv.52041.part.article\" target=\"_blank\" rel=\"noopener\">\u6709\u4fa1\u8a3c\u5238<\/a><\/li>\n<li>\u7d19\u5e63\u3084\u786c\u8ca8\u3001\u96fb\u5b50\u30de\u30cd\u30fc\u3001\u4eee\u60f3\u901a\u8ca8\u306a\u3069\u306e\u652f\u6255\u624b\u6bb5\u306e\u8b72\u6e21<\/li>\n<li>\u5229\u5b50\u3001\u4fdd\u8a3c\u6599\u3001\u4fdd\u967a\u6599<\/li>\n<li>\u90f5\u4fbf\u5c40\u3084\u30b3\u30f3\u30d3\u30cb\u3067\u884c\u3046\u90f5\u4fbf\u5207\u624b\u3001\u5370\u7d19\u306e\u8b72\u6e21<\/li>\n<li>\u5546\u54c1\u5238\u3084\u30d7\u30ea\u30da\u30a4\u30c9\u30ab\u30fc\u30c9\u306e\u8b72\u6e21<\/li>\n<li>\u4f4f\u6c11\u7968\u3084\u6238\u7c4d\u6284\u672c\u306a\u3069\u306e\u884c\u653f\u30b5\u30fc\u30d3\u30b9\u306e\u624b\u6570\u6599<\/li>\n<li>\u5916\u56fd\u70ba\u66ff\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u793e\u4f1a\u653f\u7b56\u7684\u306a\u914d\u616e\u304c\u3055\u308c\u3066\u3044\u308b\u53d6\u5f15\u306e\u4f8b<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u304c\u9069\u7528\u3055\u308c\u308b\u533b\u7642<\/li>\n<li>\u4ecb\u8b77\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u3084\u793e\u4f1a\u798f\u7949\u30b5\u30fc\u30d3\u30b9<\/li>\n<li>\u304a\u7523\u8cbb\u7528<\/li>\n<li>\u57cb\u846c\u6599\u3084\u706b\u846c\u6599<\/li>\n<li>\u8eab\u4f53\u969c\u5bb3\u8005\u7528\u306e\u7528\u5177\u306e\u8b72\u6e21\u30fb\u30ec\u30f3\u30bf\u30eb<\/li>\n<li>\u5c0f\u5b66\u6821\u3001\u4e2d\u5b66\u6821\u3001\u9ad8\u6821\u306a\u3069\u306e\u6388\u696d\u6599\u3001\u5165\u5b66\u91d1\u3001\u5165\u5b66\u8a66\u9a13\u6599\u3001\u65bd\u8a2d\u8a2d\u5099\u8cbb<\/li>\n<li>\u5c0f\u5b66\u6821\u3001\u4e2d\u5b66\u6821\u3001\u9ad8\u6821\u306a\u3069\u306e\u5b66\u6821\u306e\u6559\u6750\u7528\u56f3\u66f8\u306e\u8b72\u6e21<\/li>\n<li>\u5c45\u4f4f\u7528\u306e\u4f4f\u5b85\u306e\u8cb8\u4ed8\u3051\uff08\u4e00\u6642\u7684\u306a\u3082\u306e\u306f\u8ab2\u7a0e\uff09\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6201.htm\" target=\"_blank\" rel=\"noopener\">No.6201 \u975e\u8ab2\u7a0e\u3068\u306a\u308b\u53d6\u5f15\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u514d\u7a0e\u53d6\u5f15<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u514d\u7a0e\u53d6\u5f15\u3068\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u306e\u3046\u3061\u3001\u8f38\u51fa\u3084\u56fd\u969b\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u3001\u7279\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u53d6\u5f15\u3067\u3059\u3002<\/b><\/span>\u8f38\u51fa\u8a3c\u660e\u66f8\u306e\u4fdd\u7ba1\u306a\u3069\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5546\u54c1\u3084\u88fd\u54c1\u306e\u8f38\u51fa<\/li>\n<li>\u65c5\u5ba2\u3084\u8ca8\u7269\u306e\u56fd\u969b\u8f38\u9001\u3001\u56fd\u969b\u90f5\u4fbf<\/li>\n<li>\u5916\u56fd\u8ca8\u7269\u306e\u7a4d\u307f\u8fbc\u307f\u3084\u53d6\u308a\u5378\u3057\u3001\u904b\u9001\u3001\u4fdd\u7ba1\u3068\u3044\u3063\u305f\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6205.htm\" target=\"_blank\" rel=\"noopener\">No.6205 \u975e\u8ab2\u7a0e\u3068\u514d\u7a0e\u306e\u9055\u3044\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6551.htm\" target=\"_blank\" rel=\"noopener\">No.6551 \u8f38\u51fa\u53d6\u5f15\u306e\u514d\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4e0d\u8ab2\u7a0e\u53d6\u5f15<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u3068\u306f\u3001\u305d\u3082\u305d\u3082\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u53d6\u5f15\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u7d66\u4e0e\u3084\u8cc3\u91d1<\/strong><br \/>\n\u52b4\u50cd\u306e\u5bfe\u4fa1\u3067\u3042\u308a\u3001\u4e8b\u696d\u306e\u5bfe\u4fa1\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u5bc4\u9644\u91d1\u3084\u795d\u91d1\u3001\u898b\u821e\u91d1\u3001\u88dc\u52a9\u91d1<\/strong><br \/>\n\u305d\u3082\u305d\u3082\u5bfe\u4fa1\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u4fdd\u967a\u91d1\u3084\u5171\u6e08\u91d1<\/strong><br \/>\n\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u3088\u308b\u5bfe\u4fa1\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u3084\u305d\u306e\u4ed6\u306e\u51fa\u8cc7\u5206\u914d\u91d1<\/strong><br \/>\n\u682a\u4e3b\u306a\u3069\u306e\u5730\u4f4d\u306b\u57fa\u3065\u3044\u3066\u6255\u308f\u308c\u308b\u305f\u3081\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u3001\u8cb8\u4ed8\u3001\u5f79\u52d9\u63d0\u4f9b\u3044\u305a\u308c\u306b\u3082\u5f53\u305f\u3089\u305a\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6209.htm\" target=\"_blank\" rel=\"noopener\">No.6209 \u975e\u8ab2\u7a0e\u3068\u4e0d\u8ab2\u7a0e\u306e\u9055\u3044\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6157.htm\" target=\"_blank\" rel=\"noopener\">No.6157 \u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3082\u306e(\u4e0d\u8ab2\u7a0e)\u306e\u5177\u4f53\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\uff09\u306f\u3001\u8ab2\u7a0e\u671f\u9593\u3054\u3068\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u3001\u7d0d\u7a0e\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u7533\u544a\u30fb\u7d0d\u4ed8\u306b\u306f\u671f\u9650\u304c\u3042\u308a\u3001\u9045\u308c\u308b\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7533\u544a\u30fb\u7d0d\u4ed8\u306e\u6d41\u308c<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u3001\u8ab2\u7a0e\u671f\u9593\u3054\u3068\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u3001\u7d0d\u7a0e\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u6d88\u8cbb\u7a0e\u8a08\u7b97<\/strong>\uff1a\u8ab2\u7a0e\u671f\u9593\u306e\u58f2\u4e0a\u30fb\u4ed5\u5165\u3092\u96c6\u8a08\u3057\u3001\u4e00\u822c\u8ab2\u7a0e\u307e\u305f\u306f\u7c21\u6613\u8ab2\u7a0e\u3067\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u7533\u544a\u66f8\u4f5c\u6210<\/strong>\uff1a\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u7533\u544a\u30fb\u7d0d\u4ed8<\/strong>\uff1a\u671f\u9650\u5185\u306b\u7a0e\u52d9\u7f72\u3078\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/64333\/\" data-lkc-id=\"2117\" 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=\"\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306f7\u7a2e\u985e\uff01\u6cd5\u4eba\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306b\u89e3\u8aac | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a<\/div><div class=\"lkc-excerpt\">\u6d88\u8cbb\u7a0e\u3084\u6cd5\u4eba\u7a0e\u7b49\u3001\u56fd\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u9078\u629e\u80a2\u304c\u3042\u308a\u307e\u3059\u3002 \u6700\u8fd1\u3067\u306f\u3001\u73fe\u91d1\u3067\u306e\u7d0d\u4ed8\u3088\u308a\u3082\u96fb\u5b50\u7d0d\u4ed8\u304c\u9032\u307f\u3001\u652f\u6255\u65b9\u6cd5\u3068\u3057\u3066\u306f\u96fb\u5b50\u7d0d\u4ed8\u306e\u307b\u3046\u304c\u9078\u629e\u80a2\u306b\u5e45\u304c\u3042\u308a\u307e\u3059\u3002 \u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6cd5\u4eba\u3068\u500b\u4eba\u306b\u5206\u3051\u3066\u3001\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u3044\u304f\u2026<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650<\/h3>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u500b\u4eba\u4e8b\u696d\u4e3b<\/strong>\uff1a\u8ab2\u7a0e\u671f\u9593\uff081\u67081\u65e5\u301c12\u670831\u65e5\uff09\u306e\u7fcc\u5e743\u670831\u65e5\u307e\u3067<\/li>\n<li><strong>\u6cd5\u4eba<\/strong>\uff1a\u8ab2\u7a0e\u671f\u9593\uff08\u4e8b\u696d\u5e74\u5ea6\uff09\u306e\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185<\/li>\n<\/ul>\n<\/div>\n<h3>\u8ab2\u7a0e\u671f\u9593\u306e\u7279\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ab2\u7a0e\u671f\u9593\u306f\u901a\u5e38\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u66a6\u5e74\u3001\u6cd5\u4eba\u306f\u4e8b\u696d\u5e74\u5ea6\u3067\u3059\u304c\u3001\u5c4a\u51fa\u306b\u3088\u308a\u77ed\u7e2e\u3059\u308b\u7279\u4f8b\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u8ab2\u7a0e\u671f\u9593\u306e\u7279\u4f8b\u3092\u9078\u629e\u30fb\u5909\u66f4\u3059\u308b\u3068\u304d<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5c4a\u51fa\u66f8<\/strong>\uff1a\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u30fb\u5909\u66f4\u5c4a\u51fa\u66f8<\/li>\n<li><strong>\u63d0\u51fa\u6642\u671f<\/strong>\uff1a\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u307e\u3067<\/li>\n<\/ul>\n<\/div>\n<p>\u203b\u539f\u52472\u5e74\u9593\u306f\u5909\u66f4\u30fb\u53d6\u308a\u3084\u3081\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1932_1.htm\" target=\"_blank\" rel=\"noopener\">D1-20 \u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u30fb\u5909\u66f4\u5c4a\u51fa\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u8ab2\u7a0e\u671f\u9593\u306e\u7279\u4f8b\u3092\u3084\u3081\u308b\u3068\u304d<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5c4a\u51fa\u66f8<\/strong>\uff1a\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8<\/li>\n<li><strong>\u63d0\u51fa\u6642\u671f<\/strong>\uff1a\u9069\u7528\u3092\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u307e\u3067<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1932_2.htm\" target=\"_blank\" rel=\"noopener\">D1-21 \u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4e2d\u9593\u7533\u544a\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e2d\u9593\u7533\u544a\u3068\u306f\u3001\u5e74\u9593\u306e\u7d0d\u7a0e\u984d\u306e\u4e00\u90e8\u3092\u524d\u6255\u3044\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u76f4\u524d\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u6d88\u8cbb\u7a0e\u984d\u304c\u4e00\u5b9a\u984d\uff08\u56fd\u7a0e\u5206\u306748\u4e07\u5186\uff09\u3092\u8d85\u3048\u308b\u4e8b\u696d\u8005\u306f\u3001\u4e2d\u9593\u7533\u544a\u3092\u884c\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u7d0d\u7a0e\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"449\" title=\"\u8cc7\u91d1\u7e70\u308a\">\u8cc7\u91d1\u7e70\u308a<\/a>\u8ca0\u62c5\u306e\u5e73\u6e96\u5316\u3068\u3001\u56fd\u306e\u5b89\u5b9a\u3057\u305f\u7a0e\u53ce\u78ba\u4fdd\u304c\u76ee\u7684\u3067\u3059\u3002\u4e2d\u9593\u7533\u544a\u306e\u56de\u6570\u306f\u3001\u524d\u5e74\u306e\u7d0d\u7a0e\u984d\u306b\u5fdc\u3058\u3066\u5e741\u56de\u30013\u56de\u300111\u56de\u3068\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6609.htm\" target=\"_blank\" rel=\"noopener\">No.6609 \u4e2d\u9593\u7533\u544a\u306e\u65b9\u6cd5\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7533\u544a\u30fb\u7d0d\u4ed8\u306e\u9045\u5ef6\u30ea\u30b9\u30af<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u671f\u9650\u5185\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u304c\u5b8c\u4e86\u3057\u306a\u3044\u5834\u5408\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u671f\u9650\u5f8c\u7533\u544a\u30fb\u7121\u7533\u544a<\/strong>\uff1a\u7533\u544a\u304c\u9045\u308c\u308b\u3068\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41440\/\" data-internallinksmanager029f6b8e52c=\"129\" title=\"\u7121\u7533\u544a\u52a0\u7b97\u7a0e\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/a>\u300d\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u7d0d\u4ed8\u9045\u308c<\/strong>\uff1a\u7d0d\u4ed8\u304c\u9045\u308c\u308b\u3068\u3001\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u5b8c\u7d0d\u65e5\u307e\u3067\u306e\u65e5\u6570\u306b\u5fdc\u3058\u3066\u300c\u5ef6\u6ede\u7a0e\u300d\u304c\u81ea\u52d5\u7684\u306b\u8ab2\u3055\u308c\u307e\u3059\u3002\u5ef6\u6ede\u7a0e\u306e\u5229\u7387\u306f\u9ad8\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8cc7\u91d1\u7e70\u308a\u306b\u306f\u5341\u5206\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306b\u95a2\u308f\u308b\u4e3b\u306a\u5c4a\u51fa\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8b\u696d\u8005\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u767a\u751f\u3084\u8a08\u7b97\u65b9\u6cd5\u306e\u9078\u629e\u306a\u3069\u3001\u7279\u5b9a\u306e\u4e8b\u7531\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u63d0\u51fa\u6642\u671f\u304c\u53b3\u5bc6\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3082\u591a\u3044\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5909\u52d5\u306b\u95a2\u308f\u308b\u5c4a\u51fa<\/h3>\n<table>\n<thead>\n<tr>\n<th>\u4e8b\u7531<\/th>\n<th>\u5c4a\u51fa\u66f8\u7b49<\/th>\n<th>\u63d0\u51fa\u6642\u671f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305f\u3068\u304d<\/td>\n<td style=\"text-align: left;\">\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u5c4a\u51fa\u66f8\uff08\u57fa\u6e96\u671f\u9593\u7528\uff09<\/td>\n<td rowspan=\"4\" style=\"text-align: left;\">\u901f\u3084\u304b\u306b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306b\u306a\u3063\u305f\u3068\u304d<\/td>\n<td style=\"text-align: left;\">\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u306a\u304f\u306a\u3063\u305f\u65e8\u306e\u5c4a\u51fa\u66f8<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305f\u3068\u304d<\/td>\n<td style=\"text-align: left;\">\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u5c4a\u51fa\u66f8\uff08\u7279\u5b9a\u671f\u9593\u7528\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8cc7\u672c\u91d11,000\u4e07\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u3068\u304d<\/td>\n<td style=\"text-align: left;\">\u6d88\u8cbb\u7a0e\u306e\u65b0\u8a2d\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u65e8\u306e\u5c4a\u51fa\u66f8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u9078\u629e\u306b\u95a2\u308f\u308b\u5c4a\u51fa<\/h3>\n<table>\n<thead>\n<tr>\n<th>\u4e8b\u7531<\/th>\n<th>\u5c4a\u51fa\u66f8\u7b49<\/th>\n<th>\u63d0\u51fa\u6642\u671f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u9078\u629e\u3059\u308b\u3068\u304d<\/td>\n<td style=\"text-align: left;\">\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8<\/td>\n<td style=\"text-align: left;\">\u9078\u629e\u3057\u3088\u3046\u3068\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u307e\u3067<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u623b\u308b\u3068\u304d<\/td>\n<td style=\"text-align: left;\">\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8<\/td>\n<td style=\"text-align: left;\">\u9078\u629e\u3092\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u307e\u3067<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u8a08\u7b97\u65b9\u6cd5\u306e\u9078\u629e\u306b\u95a2\u308f\u308b\u5c4a\u51fa<\/h3>\n<table>\n<thead>\n<tr>\n<th>\u4e8b\u7531<\/th>\n<th>\u5c4a\u51fa\u66f8\u7b49<\/th>\n<th>\u63d0\u51fa\u6642\u671f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u3068\u304d<\/td>\n<td style=\"text-align: left;\">\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8<\/td>\n<td style=\"text-align: left;\">\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u307e\u3067<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u3084\u3081\u308b\u3068\u304d<\/td>\n<td style=\"text-align: left;\">\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8<\/td>\n<td style=\"text-align: left;\">\u9069\u7528\u3092\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u307e\u3067<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u8ab2\u7a0e\u671f\u9593\u306e\u9078\u629e\u306b\u95a2\u308f\u308b\u5c4a\u51fa<\/h3>\n<table>\n<thead>\n<tr>\n<th>\u4e8b\u7531<\/th>\n<th>\u5c4a\u51fa\u66f8\u7b49<\/th>\n<th>\u63d0\u51fa\u6642\u671f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u8ab2\u7a0e\u671f\u9593\u306e\u7279\u4f8b\u3092\u9078\u629e\u30fb\u5909\u66f4\u3059\u308b\u3068\u304d<\/td>\n<td style=\"text-align: left;\">\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u30fb\u5909\u66f4\u5c4a\u51fa\u66f8<\/td>\n<td style=\"text-align: left;\">\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u307e\u3067<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8ab2\u7a0e\u671f\u9593\u306e\u7279\u4f8b\u3092\u3084\u3081\u308b\u3068\u304d<\/td>\n<td style=\"text-align: left;\">\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8<\/td>\n<td style=\"text-align: left;\">\u9069\u7528\u3092\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u307e\u3067<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u308f\u308b\u5c4a\u51fa<\/h3>\n<table>\n<thead>\n<tr>\n<th>\u4e8b\u7531<\/th>\n<th>\u5c4a\u51fa\u66f8\u7b49<\/th>\n<th>\u63d0\u51fa\u6642\u671f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u3068\u304d<\/td>\n<td style=\"text-align: left;\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u8ab2\u7a0e\u4e8b\u696d\u8005: \u968f\u6642<\/li>\n<li>\u514d\u7a0e\u4e8b\u696d\u8005: \u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u8d77\u7b97\u3057\u306615\u65e5\u524d\u306e\u65e5\u307e\u3067<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d6\u308a\u3084\u3081\u308b\u3068\u304d<\/td>\n<td style=\"text-align: left;\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u308b\u65e8\u306e\u5c4a\u51fa\u66f8<\/td>\n<td style=\"text-align: left;\">\u53d6\u308a\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u8d77\u7b97\u3057\u306615\u65e5\u524d\u306e\u65e5\u307e\u3067<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/mokuji.htm\" target=\"_blank\" rel=\"noopener\">D1 \u6d88\u8cbb\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u52b9\u7387\u7684\u306b\u884c\u3046\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3001\u7279\u306b\u98f2\u98df\u696d\u3084\u5c0f\u58f2\u696d\u306b\u643a\u308f\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u6cd5\u4eba\u306b\u3068\u3063\u3066\u3001\u6a19\u6e96\u7a0e\u738710%\u3068\u8efd\u6e1b\u7a0e\u73878%\u306e\u8907\u6570\u7a0e\u7387\u306b\u5bfe\u5fdc\u3059\u308b\u4f5c\u696d\u306f\u5927\u304d\u306a\u8ca0\u62c5\u3067\u3059\u3002<\/b><\/span>\u3053\u306e\u7533\u544a\u696d\u52d9\u3092\u52b9\u7387\u7684\u306b\u884c\u3046\u65b9\u6cd5\u3068\u3057\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\" data-internallinksmanager029f6b8e52c=\"11\" title=\"\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\">\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8<\/a>\u306e\u5229\u7528\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\u3068\u306f\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u63a5\u7d9a\u74b0\u5883\u304c\u3042\u308c\u3070\u3001\u3069\u3053\u304b\u3089\u3067\u3082\u4f1a\u8a08\u30fb\u7d4c\u7406\u696d\u52d9\u304c\u3067\u304d\u308b\u30af\u30e9\u30a6\u30c9\u578b\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u30e1\u30ea\u30c3\u30c8<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8907\u6570\u7a0e\u7387\u3078\u306e\u5bfe\u5fdc<\/strong>\uff1a\u3042\u3089\u304b\u3058\u3081\u8a2d\u5b9a\u3092\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u7a0e\u7387\uff0810%\u30688%\uff09\u3092\u81ea\u52d5\u3067\u5206\u3051\u3066\u8a18\u5e33\u3067\u304d\u308b\u88fd\u54c1\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u696d\u52d9\u306e\u81ea\u52d5\u5316<\/strong>\uff1a\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u306e\u30ab\u30e1\u30e9\u3067<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" data-internallinksmanager029f6b8e52c=\"562\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a>\u306e\u5199\u771f\u3092\u64ae\u3063\u3066\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3059\u308b\u3060\u3051\u3067\u3001\u30b9\u30ad\u30e3\u30f3\u3057\u305f\u5185\u5bb9\u3092\u8aad\u307f\u53d6\u308a\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u306a\u3069\u3092\u81ea\u52d5\u5165\u529b\u3067\u304d\u308b\u6a5f\u80fd\u3082\u3042\u308a\u4fbf\u5229\u3067\u3059\u3002<\/li>\n<li><strong>\u52b9\u7387\u5316\u30fb\u30da\u30fc\u30d1\u30fc\u30ec\u30b9\u5316<\/strong>\uff1a\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u4f1a\u8a08\u30fb\u7d4c\u7406\u696d\u52d9\u306e\u52b9\u7387\u5316\u3084\u30da\u30fc\u30d1\u30fc\u30ec\u30b9\u5316\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u65e5\u3005\u306e\u8a18\u5e33\u304b\u3089\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u307e\u3067\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u6700\u5f8c\u306b\u3001\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f\u3068\u305d\u306e\u56de\u7b54\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<h3>\u30a4\u30f3\u30dc\u30a4\u30b9\u5bfe\u5fdc\u3067\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u6ce8\u610f\u70b9\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u3053\u308c\u307e\u3067\u514d\u9664\u3055\u308c\u3066\u3044\u305f\u6d88\u8cbb\u7a0e\u5206\u306e\u5229\u76ca\u304c\u6e1b\u5c11\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u8cc7\u91d1\u7e70\u308a\u3084\u4fa1\u683c\u8a2d\u5b9a\u306e\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3067\u3059\u3002\u6709\u5229\u306a\u7d0d\u7a0e\u984d\u8a08\u7b97\uff08\u4e00\u822c\u8ab2\u7a0e\u3001\u7c21\u6613\u8ab2\u7a0e\u30012\u5272\u7279\u4f8b\uff09\u3092\u9078\u629e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u8efd\u6e1b\u7a0e\u7387\uff088%\uff09\u3068\u6a19\u6e96\u7a0e\u7387\uff0810%\uff09\u3092\u9593\u9055\u3048\u3066\u7533\u544a\u3057\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a0e\u984d\u3092\u5c11\u306a\u304f\u7533\u544a\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1189\/\" data-internallinksmanager029f6b8e52c=\"358\" title=\"\u4fee\u6b63\u7533\u544a\">\u4fee\u6b63\u7533\u544a<\/a>\u300d\u3001\u7a0e\u984d\u3092\u591a\u304f\u7533\u544a\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u300c\u66f4\u6b63\u306e\u8acb\u6c42\u300d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u7a0e\u7387\u306e\u533a\u5206\u30df\u30b9\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u3082\u6307\u6458\u3055\u308c\u3084\u3059\u3044\u305f\u3081\u3001\u65e5\u9803\u306e\u7d4c\u7406\u51e6\u7406\uff08\u8a18\u5e33\uff09\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u7c21\u6613\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u3001\u3044\u3064\u307e\u3067\u306b\u5c4a\u3051\u51fa\u308c\u3070\u3044\u3044\u3067\u3059\u304b\uff1f<\/h3>\n<p><span style=\"background-color: 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