{"id":54498,"date":"2021-09-10T17:43:30","date_gmt":"2021-09-10T08:43:30","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=54498"},"modified":"2026-07-23T15:36:46","modified_gmt":"2026-07-23T06:36:46","slug":"%e8%bf%94%e9%87%91%e3%81%ae%e5%8b%98%e5%ae%9a%e7%a7%91%e7%9b%ae%e3%83%bb%e4%bb%95%e8%a8%b3%e3%81%af%ef%bc%9f%e8%bf%94%e5%93%81%e3%82%84%e3%82%ad%e3%83%a3%e3%83%b3%e3%82%bb%e3%83%ab%e3%81%ab%e3%82%88","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/54498\/","title":{"rendered":"\u8fd4\u91d1\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\uff1f\u4e00\u5f8b\u3067\u306f\u306a\u3044\u8fd4\u54c1\u30fb\u30ad\u30e3\u30f3\u30bb\u30eb\u6642\u306e\u4ed5\u8a33\u3092\u30b1\u30fc\u30b9\u5225\u306b\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u8fd4\u91d1\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3068\u4ed5\u8a33\u306f\u3069\u3046\u5224\u65ad\u3059\u308b\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u53d6\u5f15\u306e\u7a2e\u985e\uff08\u58f2\u4e0a\u304b\u4ed5\u5165\u304b\uff09\u3068\u8fd4\u91d1\u306e\u65b9\u5411\uff08\u3059\u308b\u5074\u304b\u3055\u308c\u308b\u5074\u304b\uff09\u3067\u4f7f\u3046\u79d1\u76ee\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u30b1\u30fc\u30b9\u5225\u306b\u5f53\u3066\u306f\u3081\u307e\u3057\u3087\u3046\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u58f2\u4e0a\u306e\u8fd4\u54c1\u306f\u58f2\u4e0a\u307e\u305f\u306f\u58f2\u4e0a\u623b\u308a\u9ad8\u3067\u53d6\u308a\u6d88\u3059<\/li>\n<li>\u4ed5\u5165\u306e\u8fd4\u54c1\u306f\u4ed5\u5165\u307e\u305f\u306f\u4ed5\u5165\u623b\u3057\u3067\u6e1b\u984d\u3059\u308b<\/li>\n<li>\u904e\u5165\u91d1\u306f\u4eee\u53d7\u91d1\u3001\u904e\u6255\u3044\u306f\u4eee\u6255\u91d1\u7b49\u3067\u4e00\u6642\u8a18\u9332\u3059\u308b<\/li>\n<\/ul>\n<p><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>\u4e0b\u3067\u306f\u7a0e\u8fbc1\u4e07\u5186\u4ee5\u4e0a\u306e\u58f2\u4e0a\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u7b49\u3067\u9069\u683c\u8fd4\u9084<a href=\"https:\/\/biz.moneyforward.com\/invoice\/\" data-internallinksmanager029f6b8e52c=\"459\" title=\"\u8acb\u6c42\u66f8\">\u8acb\u6c42\u66f8<\/a>\u306e\u4ea4\u4ed8\u304c\u539f\u5247\u5fc5\u8981\u3068\u306a\u308a\u3001\u671f\u3092\u307e\u305f\u3050\u8fd4\u91d1\u306f\u8fd4\u91d1\u7b49\u3092\u884c\u3063\u305f\u8ab2\u7a0e\u671f\u9593\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u539f\u5247\u3067\u3059\u3002\n<\/p><\/div>\n<p>\u5546\u54c1\u306e\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3067\u306f\u3001\u30af\u30ec\u30fc\u30e0\u3084\u8aa4\u5165\u91d1\u3001\u5951\u7d04\u30ad\u30e3\u30f3\u30bb\u30eb\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u7406\u7531\u3067\u8fd4\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u8fd4\u91d1\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u53d6\u5f15\u306e\u7a2e\u985e\uff08\u58f2\u4e0a\uff0f\u4ed5\u5165\uff09\u3068\u7acb\u5834\uff08\u3059\u308b\u5074\uff0f\u3055\u308c\u308b\u5074\uff09\u3067\u4f7f\u3044\u5206\u3051\u304c\u5fc5\u8981\u3067\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"572\" title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a>\u306e\u8abf\u6574\u3084\u30a4\u30f3\u30dc\u30a4\u30b9\u5bfe\u5fdc\u3082\u542b\u3081\u3066\u5224\u65ad\u3059\u308b\u5834\u9762\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8fd4\u91d1\u30fb\u8fd4\u54c1\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3001\u30b1\u30fc\u30b9\u5225\u306e\u4ed5\u8a33\u4f8b\u3068\u6ce8\u610f\u70b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u6574\u7406\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\/1651\/?provider=ac_basic&provider_info=cv.54498.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_54498.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>\u3010\u30b1\u30fc\u30b9\u5225\u3011\u8fd4\u91d1\uff06\u8fd4\u54c1\u306e\u4ed5\u8a33\u4e8b\u4f8b\u96c6<\/p>\n                    <p class=\"advads-templates-box-text\">\u3010\u30b1\u30fc\u30b9\u5225\u3011\u8fd4\u91d1\uff06\u8fd4\u54c1\u306e\u4ed5\u8a33\u4e8b\u4f8b\u96c6\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>\u8fd4\u91d1\u51e6\u7406\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u3069\u3046\u4f7f\u3044\u5206\u3051\u308b\uff1f<\/h2>\n<p>\u8fd4\u91d1\u51e6\u7406\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u53d6\u5f15\u306e\u7a2e\u985e\u3068\u8fd4\u91d1\u306e\u65b9\u5411\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u300c\u81ea\u793e\u304c\u3057\u305f\u300d\u306e\u304b\u300c\u81ea\u793e\u304c\u3055\u308c\u305f\u300d\u306e\u304b\u3001\u307e\u305f\u58f2\u4e0a\u306b\u95a2\u3059\u308b\u53d6\u5f15\u304b\u4ed5\u5165\u306b\u95a2\u3059\u308b\u53d6\u5f15\u304b\u3067\u4f7f\u3046\u52d8\u5b9a\u79d1\u76ee\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u307e\u305a\u306f\u65e9\u898b\u8868\u3067\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u300c\u3057\u305f\u3068\u304d\uff0f\u3055\u308c\u305f\u3068\u304d\u300d\u3067\u7570\u306a\u308b\u8fd4\u91d1\u51e6\u7406<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8fd4\u91d1\u51e6\u7406\u306f\u300c\u81ea\u793e\u304c\u3057\u305f\u3068\u304d\u300d\u3068\u300c\u81ea\u793e\u304c\u3055\u308c\u305f\u3068\u304d\u300d\u3067\u501f\u65b9\u3068\u8cb8\u65b9\u306e\u4f7f\u3044\u65b9\u304c\u53cd\u8ee2\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8fd4\u91d1\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u306f\u3001\u6700\u521d\u306b\u6b21\u306e2\u70b9\u3092\u6574\u7406\u3059\u308b\u3068\u5224\u65ad\u304c\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u81ea\u793e\u306f\u8fd4\u91d1\u3059\u308b\u5074\u304b\u3001\u8fd4\u91d1\u3055\u308c\u308b\u5074\u304b<\/li>\n<li>\u8fd4\u91d1\u7406\u7531\u306f\u58f2\u4e0a\u306e\u53d6\u308a\u6d88\u3057\u304b\u3001\u4ed5\u5165\u306e\u53d6\u308a\u6d88\u3057\u304b\u3001\u904e\u5165\u91d1\u30fb\u904e\u6255\u3044\u306e\u6e05\u7b97\u304b<\/li>\n<\/ul>\n<\/div>\n<p>\u8fd4\u91d1\u306f\u5f53\u521d\u306e\u53d6\u5f15\u3092\u53d6\u308a\u6d88\u3059\u51e6\u7406\u3068\u3057\u3066\u6271\u3046\u306e\u304c\u57fa\u672c\u3067\u3001\u8ca9\u58f2\u6642\u306e\u501f\u65b9\u30fb\u8cb8\u65b9\u3092\u5165\u308c\u66ff\u3048\u308b\u300c\u9006\u4ed5\u8a33\u300d\u3067\u5bfe\u5fdc\u3067\u304d\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u904e\u5165\u91d1\u3084\u524d\u6255\u3044\u306e\u8fd4\u91d1\u306a\u3069\u3001\u53d6\u5f15\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u5225\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u3046\u305f\u3081\u3001\u30b1\u30fc\u30b9\u3054\u3068\u306e\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u53d6\u5f15\u30d1\u30bf\u30fc\u30f3\u5225\u306e\u52d8\u5b9a\u79d1\u76ee\u65e9\u898b\u8868<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8fd4\u91d1\u7406\u7531\u3054\u3068\u306b\u4f7f\u3046\u52d8\u5b9a\u79d1\u76ee\u306f\u6b21\u306e\u65e9\u898b\u8868\u3067\u6574\u7406\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u8fd4\u91d1\u7406\u7531<\/th>\n<th>\u81ea\u793e\u304c\u3057\u305f\u3068\u304d<\/th>\n<th>\u81ea\u793e\u304c\u3055\u308c\u305f\u3068\u304d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u58f2\u4e0a\uff0f\u4ed5\u5165\u306e\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\uff08\u203b1\uff09<\/td>\n<td style=\"text-align: left;\">\u58f2\u4e0a\uff08\u307e\u305f\u306f\u58f2\u4e0a\u623b\u308a\u9ad8\uff09<\/td>\n<td style=\"text-align: left;\">\u4ed5\u5165\uff08\u307e\u305f\u306f\u4ed5\u5165\u623b\u3057\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u904e\u5165\u91d1\u30fb\u904e\u6255\u3044\u306e\u6e05\u7b97\uff08\u203b2\uff09<\/td>\n<td>\u4eee\u53d7\u91d1<\/td>\n<td>\u4eee\u6255\u91d1<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u524d\u6255\u3044\u53d6\u5f15\u306e\u30ad\u30e3\u30f3\u30bb\u30eb<\/td>\n<td style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46124\/\" data-internallinksmanager029f6b8e52c=\"479\" title=\"\u524d\u53d7\u91d1\">\u524d\u53d7\u91d1<\/a><\/td>\n<td>\u524d\u6255\u91d1<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30af\u30ec\u30b8\u30c3\u30c8\u6c7a\u6e08\u306e\u30ad\u30e3\u30f3\u30bb\u30eb<\/td>\n<td style=\"text-align: left;\">\uff08\u65b0\u57fa\u6e96\uff09\u8fd4\u91d1\u8ca0\u50b5\uff0f\uff08\u5f93\u6765\uff09\u58f2\u4e0a<\/td>\n<td><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48133\/\" data-internallinksmanager029f6b8e52c=\"478\" title=\"\u672a\u6255\u91d1\">\u672a\u6255\u91d1<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b1 \u8fd4\u9084\u7fa9\u52d9\u30fb\u8fd4\u9084\u8acb\u6c42\u6a29\u304c\u78ba\u5b9a\u5f8c\u306f\u3001\u672a\u6255\u91d1\u30fb\u672a\u53ce\u5165\u91d1\u3092\u4f7f\u3046\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u203b2 \u5546\u54c1\u8fd4\u54c1\u306a\u3089<a href=\"https:\/\/biz.moneyforward.com\/words\/204\/\" data-internallinksmanager029f6b8e52c=\"261\" title=\"\u58f2\u4e0a\u539f\u4fa1\">\u58f2\u4e0a\u539f\u4fa1<\/a>\u30fb\u5546\u54c1\u3082\u5225\u9014\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8fd4\u91d1\u984d\u304c\u9ad8\u984d\u306a\u5834\u5408\u3084\u3001\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5f8c\u8ff0\u3059\u308b\u300c\u8fd4\u91d1\u8ca0\u50b5\u300d\u300c\u8fd4\u54c1\u8cc7\u7523\u300d\u3092\u4f7f\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u5224\u65ad\u306b\u8ff7\u3046\u5834\u9762\u3067\u306f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u3092\u691c\u8a0e\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u58f2\u4e0a\u4ee3\u91d1\u306e\u8fd4\u91d1\u306b\u95a2\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u30fb\u4ed5\u8a33\u306f\uff1f<\/h2>\n<p>\u58f2\u4e0a\u4ee3\u91d1\u306e\u8fd4\u91d1\u306f\u3001\u3082\u3068\u306e\u58f2\u4e0a\u3092\u53d6\u308a\u6d88\u3059\u4ed5\u8a33\u304c\u57fa\u672c\u3067\u3059\u3002\u3053\u3053\u3067\u306f1\u3064\u306e\u58f2\u8cb7\u53d6\u5f15\u3092\u3001\u8fd4\u91d1\u3059\u308b\u58f2\u4e3b\uff08\u81ea\u793e\uff09\u3068\u3001\u8fd4\u91d1\u3092\u53d7\u3051\u308b\u8cb7\u4e3b\uff08\u53d6\u5f15\u5148B\u793e\uff09\u306e\u4e21\u65b9\u306e\u5074\u304b\u3089\u898b\u3066\u3044\u304d\u307e\u3059\u3002\u51e6\u7406\u65b9\u6cd5\u306b\u306f\u3001\u58f2\u4e0a\u3084\u4ed5\u5165\u3092\u76f4\u63a5\u6e1b\u3089\u3059\u7d14\u984d\u4e3b\u7fa9\u3068\u3001\u72ec\u7acb\u3057\u305f\u79d1\u76ee\u3067\u5206\u3051\u3066\u8a18\u9332\u3059\u308b\u7dcf\u984d\u4e3b\u7fa9\u304c\u3042\u308a\u3001\u3044\u305a\u308c\u3092\u9078\u3093\u3067\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u8ca9\u58f2\u6642\u306e\u4ed5\u8a33\u306f\u901a\u5e38\u3068\u5909\u308f\u3089\u306a\u3044\u305f\u3081\u3001\u8fd4\u91d1\u304c\u8d77\u304d\u305f\u6642\u70b9\u306e\u4ed5\u8a33\u306b\u7d5e\u3063\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5546\u54c1\u306e\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u3067\u8fd4\u91d1\u3057\u305f\u3068\u304d\uff08\u58f2\u4e3b\u306e\u4ed5\u8a33\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u58f2\u4e3b\u304c\u8fd4\u91d1\u3059\u308b\u3068\u304d\u306f\u3001\u8ca9\u58f2\u6642\u306b\u8a08\u4e0a\u3057\u305f\u58f2\u4e0a\u3092\u53d6\u308a\u6d88\u3057\u307e\u3059\u3002<\/b><\/span>\u65b9\u6cd5\u306f\u3001\u58f2\u4e0a\u3092\u76f4\u63a5\u6e1b\u3089\u3059\u7d14\u984d\u4e3b\u7fa9\u3068\u3001\u72ec\u7acb\u3057\u305f\u300c\u58f2\u4e0a\u623b\u308a\u9ad8\u300d\u3092\u4f7f\u3046\u7dcf\u984d\u4e3b\u7fa9\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u5b9f\u52d9\u3067\u5e83\u304f\u4f7f\u308f\u308c\u3066\u3044\u308b\u7d14\u984d\u4e3b\u7fa9\u304b\u3089\u898b\u307e\u3059\u3002<\/p>\n<p><b>\u4f8b\uff09\u73fe\u91d1\u3067\u8ca9\u58f2\u3057\u305f10\u4e07\u5186\u306e\u5546\u54c1\u306b\u7834\u640d\u304c\u3042\u308a\u3001\u9867\u5ba2\u304b\u3089\u8fd4\u54c1\u3092\u53d7\u3051\u3066\u5168\u984d\u3092\u8fd4\u91d1\u3057\u305f<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u58f2\u4e0a<\/td>\n<td style=\"text-align: right;\">100,000\u5186<\/td>\n<td>\u73fe\u91d1<\/td>\n<td style=\"text-align: right;\">100,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7d14\u984d\u4e3b\u7fa9\u306f\u58f2\u4e0a\u3092\u76f4\u63a5\u6e1b\u3089\u3059\u305f\u3081\u51e6\u7406\u304c\u30b7\u30f3\u30d7\u30eb\u3067\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306b\u306f\u8fd4\u54c1\u63a7\u9664\u5f8c\u306e\u7d14\u58f2\u4e0a\u9ad8\u304c\u4e26\u3073\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u8fd4\u54c1\u304c\u3069\u308c\u3060\u3051\u3042\u3063\u305f\u304b\u3092\u5f8c\u304b\u3089\u8ffd\u3044\u306b\u304f\u3044\u9762\u304c\u3042\u308a\u307e\u3059\u3002\u8fd4\u54c1\u306e\u7dcf\u984d\u3092\u6b8b\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u7dcf\u984d\u4e3b\u7fa9\u306e\u300c\u58f2\u4e0a\u623b\u308a\u9ad8\u300d\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n<p><b>\u4f8b\uff09\u639b\u3051\u3067\u8ca9\u58f2\u3057\u305f30\u4e07\u5186\u306e\u5546\u54c1\u304c\u54c1\u8cea\u4e0d\u826f\u3067\u8fd4\u54c1\u3055\u308c\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44284\/\" data-internallinksmanager029f6b8e52c=\"452\" title=\"\u58f2\u639b\u91d1\">\u58f2\u639b\u91d1<\/a>\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u51e6\u7406\u3057\u305f<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u58f2\u4e0a\u623b\u308a\u9ad8<\/td>\n<td style=\"text-align: right;\">300,000\u5186<\/td>\n<td>\u58f2\u639b\u91d1<\/td>\n<td style=\"text-align: right;\">300,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7dcf\u984d\u4e3b\u7fa9\u3067\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u7dcf\u58f2\u4e0a\u9ad8\u3068\u8fd4\u54c1\u984d\u3092\u5206\u3051\u3066\u8868\u793a\u3067\u304d\u308b\u305f\u3081\u3001\u8fd4\u54c1\u306e\u767a\u751f\u72b6\u6cc1\u3092\u8ffd\u3044\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u7b49\u898f\u5247\u7b2c72\u6761\u3067\u3082\u3001\u7dcf\u58f2\u4e0a\u9ad8\u3068\u300c\u58f2\u4e0a\u5024\u5f15\u53ca\u3073\u623b\u308a\u9ad8\u300d\u3092\u63a7\u9664\u79d1\u76ee\u3068\u3057\u3066\u63b2\u8a18\u3059\u308b\u65b9\u6cd5\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u7d14\u984d\u4e3b\u7fa9\u3068\u7dcf\u984d\u4e3b\u7fa9\u306f\u3001\u5e74\u5ea6\u3092\u901a\u3057\u3066\u540c\u3058\u65b9\u6cd5\u3092\u7d9a\u3051\u308b\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u6bd4\u8f03\u304c\u3057\u3084\u3059\u304f\u306a\u308b\u305f\u3081\u3001\u793e\u5185\u3067\u65b9\u91dd\u3092\u305d\u308d\u3048\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<h3>\u5546\u54c1\u306e\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u3067\u8fd4\u91d1\u3055\u308c\u305f\u3068\u304d\uff08\u8cb7\u4e3b\u306e\u4ed5\u8a33\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cb7\u4e3b\u304c\u8fd4\u91d1\u3092\u53d7\u3051\u308b\u3068\u304d\u306f\u3001\u4ed5\u5165\u3092\u53d6\u308a\u6d88\u3059\u93e1\u5199\u3057\u306e\u4ed5\u8a33\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u58f2\u4e3b\u5074\u3068\u540c\u3058\u304f\u3001\u7d14\u984d\u4e3b\u7fa9\u3068\u7dcf\u984d\u4e3b\u7fa9\u306e\u3069\u3061\u3089\u3067\u3082\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3053\u3053\u3067\u3001\u4ee5\u4e0b\u306e\u4ed5\u8a33\u4f8b\u306f\u3001\u5546\u54c1\u58f2\u8cb7\u3092\u300c\u4ed5\u5165\u300d\u52d8\u5b9a\u3067\u51e6\u7406\u3059\u308b\u4e09\u5206\u6cd5\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/words\/1613\/\" data-internallinksmanager029f6b8e52c=\"157\" title=\"\u7d99\u7d9a\u8a18\u9332\u6cd5\">\u7d99\u7d9a\u8a18\u9332\u6cd5<\/a>\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8fd4\u54c1\u6642\u306b\u300c\u4ed5\u5165\u300d\u3067\u306f\u306a\u304f\u300c\u5546\u54c1\u300d\u52d8\u5b9a\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u81ea\u793e\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/19631\/\" data-internallinksmanager029f6b8e52c=\"389\" title=\"\u68da\u5378\u8cc7\u7523\">\u68da\u5378\u8cc7\u7523<\/a>\u7ba1\u7406\u65b9\u6cd5\u306b\u5408\u308f\u305b\u3066\u5224\u65ad\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u7d14\u984d\u4e3b\u7fa9\u3067\u306f\u3001\u4ed5\u5165\u3092\u76f4\u63a5\u6e1b\u3089\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u4f8b\uff09\u4ed5\u5165\u308c\u305f10\u4e07\u5186\u306e\u5546\u54c1\u306b\u7834\u640d\u304c\u3042\u308a\u3001\u652f\u6255\u3044\u6e08\u307f\u306e\u4ee3\u91d1\u304c\u5f53\u5ea7\u9810\u91d1\u3078\u5165\u91d1\u3055\u308c\u305f<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5f53\u5ea7\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">100,000\u5186<\/td>\n<td>\u4ed5\u5165<\/td>\n<td style=\"text-align: right;\">100,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8fd4\u54c1\u5206\u3092\u5206\u3051\u3066\u7ba1\u7406\u3057\u305f\u3044\u5834\u5408\u3084\u3001\u4ed5\u5165\u5148\u5225\u306e\u54c1\u8cea\u7ba1\u7406\u306b\u6d3b\u7528\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u72ec\u7acb\u3057\u305f\u300c\u4ed5\u5165\u623b\u3057\u300d\u3092\u4f7f\u3046\u7dcf\u984d\u4e3b\u7fa9\u304c\u5411\u304d\u307e\u3059\u3002<\/p>\n<p><b>\u4f8b\uff09\u540c\u3058\u8fd4\u54c1\u3092\u3001\u7dcf\u984d\u4e3b\u7fa9\uff08\u4ed5\u5165\u623b\u3057\u3092\u4f7f\u7528\uff09\u3067\u51e6\u7406\u3059\u308b<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5f53\u5ea7\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">100,000\u5186<\/td>\n<td>\u4ed5\u5165\u623b\u3057<\/td>\n<td style=\"text-align: right;\">100,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u300c\u4ed5\u5165\u623b\u3057\u300d\u306f\u6c7a\u7b97\u6642\u306b\u300c\u4ed5\u5165\u300d\u3068\u76f8\u6bba\u3057\u3001\u6700\u7d42\u7684\u306b\u58f2\u4e0a\u539f\u4fa1\u306e\u8a08\u7b97\u3078\u53cd\u6620\u3055\u305b\u307e\u3059\u3002\u3053\u3061\u3089\u3082\u7d99\u7d9a\u9069\u7528\u3092\u524d\u63d0\u306b\u3001\u793e\u5185\u3067\u65b9\u91dd\u3092\u305d\u308d\u3048\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u6c7a\u6e08\u3092\u30ad\u30e3\u30f3\u30bb\u30eb\u3057\u305f\u3068\u304d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u6c7a\u6e08\u306e\u30ad\u30e3\u30f3\u30bb\u30eb\u3067\u306f\u3001\u6c7a\u6e08\u65b9\u6cd5\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u30ad\u30e3\u30f3\u30bb\u30eb\u6642\u70b9\u3067\u3069\u3053\u307e\u3067\u4f1a\u8a08\u51e6\u7406\u304c\u9032\u3093\u3067\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u30ab\u30fc\u30c9\u4f1a\u793e\u3078\u306e\u672a\u53ce\u5165\u91d1\u3092\u8a08\u4e0a\u3057\u305f\u5f8c\u3001\u30ab\u30fc\u30c9\u4f1a\u793e\u304b\u3089\u306e\u5165\u91d1\u524d\u306b\u30ad\u30e3\u30f3\u30bb\u30eb\u3057\u305f\u5834\u5408\u306f\u3001\u58f2\u4e0a\u3068\u672a\u53ce\u5165\u91d1\u3092\u53d6\u308a\u6d88\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u4f8b\uff09\u30ab\u30fc\u30c9\u4f1a\u793e\u3078\u306e\u672a\u53ce\u5165\u91d1\u3092\u8a08\u4e0a\u3057\u305f\u5f8c\u3001\u30ab\u30fc\u30c9\u4f1a\u793e\u304b\u3089\u306e\u5165\u91d1\u524d\u306b\u30ad\u30e3\u30f3\u30bb\u30eb\u3057\u305f\u5834\u5408\uff08\u58f2\u4e3b\u5074\uff09<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u58f2\u4e0a<\/td>\n<td style=\"text-align: right;\">50,000\u5186<\/td>\n<td>\u672a\u53ce\u5165\u91d1<\/td>\n<td style=\"text-align: right;\">50,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8ca9\u58f2\u6642\u306b\u7acb\u3066\u305f\u300c\u8fd4\u91d1\u8ca0\u50b5\u300d\u3092\u53d6\u308a\u5d29\u3059\u4ed5\u8a33\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u51e6\u7406\u306f\u6b21\u306e\u898b\u51fa\u3057\u3067\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002\u8cb7\u4e3b\u5074\u306f\u3001\u4ee3\u91d1\u3092\u307e\u3060\u652f\u6255\u3063\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u8a08\u4e0a\u3057\u3066\u3044\u305f\u300c\u672a\u6255\u91d1\u300d\u3092\u53d6\u308a\u6d88\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u4f8b\uff09\u30af\u30ec\u30b8\u30c3\u30c8\u3067\u8cfc\u5165\u3057\u305f5\u4e07\u5186\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/66\/\" data-internallinksmanager029f6b8e52c=\"481\" title=\"\u6d88\u8017\u54c1\">\u6d88\u8017\u54c1<\/a>\u3092\u3001\u5f15\u304d\u843d\u3068\u3057\u524d\u306b\u30ad\u30e3\u30f3\u30bb\u30eb\u3057\u305f\uff08\u8cb7\u4e3b\u5074\uff09<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u672a\u6255\u91d1<\/td>\n<td style=\"text-align: right;\">50,000\u5186<\/td>\n<td><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/66\/\" data-internallinksmanager029f6b8e52c=\"372\" title=\"\u6d88\u8017\u54c1\u8cbb\">\u6d88\u8017\u54c1\u8cbb<\/a><\/td>\n<td style=\"text-align: right;\">50,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6359.htm\" rel=\"noopener\" target=\"_blank\">No.6359 \u5024\u5f15\u304d\u3001\u8fd4\u54c1\u3001\u5272\u623b\u3057\u306a\u3069\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u7a0e\u984d\u306e\u8abf\u6574\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u904e\u5165\u91d1\u30fb\u524d\u6255\u3044\u306e\u8fd4\u91d1\u306b\u95a2\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u30fb\u4ed5\u8a33\u306f\uff1f<\/h2>\n<p>\u904e\u5165\u91d1\u3084\u524d\u6255\u3044\u306e\u8fd4\u91d1\u306f\u3001\u58f2\u4e0a\u3084\u4ed5\u5165\u306e\u53d6\u308a\u6d88\u3057\u3067\u306f\u306a\u304f\u3001\u4e00\u6642\u7684\u306a\u79d1\u76ee\u3084\u524d\u53d7\u30fb\u524d\u6255\u306e\u79d1\u76ee\u3067\u51e6\u7406\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u3082\u3001\u81ea\u793e\u304c\u8fd4\u91d1\u3059\u308b\u5834\u5408\u3068\u3001\u8fd4\u91d1\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u4e21\u5074\u3092\u4e26\u3079\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002\u8fd4\u91d1\u305b\u305a\u76f8\u6bba\u3084\u5c11\u984d\u51e6\u7406\u306b\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3001\u3042\u308f\u305b\u3066\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<h3>\u904e\u5165\u91d1\u3092\u8fd4\u91d1\u3059\u308b\u5834\u5408\u30fb\u8fd4\u91d1\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u4ed5\u8a33<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u904e\u5165\u91d1\u306e\u8fd4\u91d1\u306f\u3001\u5165\u91d1\u6642\u306b\u7acb\u3066\u305f\u4eee\u53d7\u91d1\u3084\u4eee\u6255\u91d1\u3092\u53d6\u308a\u5d29\u3057\u3066\u6e05\u7b97\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/b><\/span>\u81ea\u793e\u304c\u591a\u304f\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u4eee\u53d7\u91d1\u3001\u591a\u304f\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u4eee\u6255\u91d1\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u81ea\u793e\u304c\u8acb\u6c42\u984d\u3088\u308a\u591a\u3044\u5165\u91d1\u3092\u53d7\u3051\u3001\u8d85\u904e\u5206\u3092\u8fd4\u91d1\u3059\u308b\u5834\u5408\u3067\u3059\u3002\u8d85\u904e\u5206\u306f\u5185\u5bb9\u304c\u78ba\u5b9a\u3059\u308b\u307e\u3067\u300c\u4eee\u53d7\u91d1\u300d\u3067\u53d7\u3051\u3066\u304a\u304d\u3001\u8fd4\u91d1\u6642\u306b\u53d6\u308a\u5d29\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u4f8b\uff09\u8acb\u6c42\u984d50,000\u5186\u306b\u5bfe\u3057\u3066\u53d6\u5f15\u5148\u304b\u308960,000\u5186\u304c\u5165\u91d1\u3055\u308c\u3001\u8d85\u904e\u5206\u3092\u8fd4\u91d1\u3057\u305f<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">60,000\u5186<\/td>\n<td>\u58f2\u639b\u91d1<\/td>\n<td style=\"text-align: right;\">50,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><\/td>\n<td style=\"text-align: right;\"><\/td>\n<td>\u4eee\u53d7\u91d1<\/td>\n<td style=\"text-align: right;\">10,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u4eee\u53d7\u91d1<\/td>\n<td style=\"text-align: right;\">10,000\u5186<\/td>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">10,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6b21\u306b\u3001\u81ea\u793e\u304c\u8aa4\u3063\u3066\u591a\u304f\u652f\u6255\u3044\u3001\u8fd4\u91d1\u3092\u53d7\u3051\u308b\u5834\u5408\u3067\u3059\u3002\u8d85\u904e\u5206\u306f\u300c\u4eee\u6255\u91d1\u300d\u3067\u8a18\u9332\u3057\u3001\u8fd4\u91d1\u3092\u53d7\u3051\u305f\u6642\u70b9\u3067\u53d6\u308a\u5d29\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u4f8b\uff0950,000\u5186\u306e\u8acb\u6c42\u306b\u5bfe\u3057\u3066\u81ea\u793e\u304c60,000\u5186\u3092\u652f\u6255\u3044\u3001\u8d85\u904e\u5206\u306e\u8fd4\u91d1\u3092\u53d7\u3051\u305f<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44962\/\" data-internallinksmanager029f6b8e52c=\"458\" title=\"\u8cb7\u639b\u91d1\">\u8cb7\u639b\u91d1<\/a><\/td>\n<td style=\"text-align: right;\">50,000\u5186<\/td>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">60,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u4eee\u6255\u91d1<\/td>\n<td style=\"text-align: right;\">10,000\u5186<\/td>\n<td style=\"text-align: left;\"><\/td>\n<td style=\"text-align: right;\"><\/td>\n<\/tr>\n<tr>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">10,000\u5186<\/td>\n<td>\u4eee\u6255\u91d1<\/td>\n<td style=\"text-align: right;\">10,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4eee\u53d7\u91d1\u30fb\u4eee\u6255\u91d1\u306f\u3044\u305a\u308c\u3082\u4e00\u6642\u7684\u306a\u79d1\u76ee\u306e\u305f\u3081\u3001\u5185\u5bb9\u304c\u5224\u660e\u3057\u305f\u3089\u901f\u3084\u304b\u306b\u6574\u7406\u3057\u3001\u6c7a\u7b97\u6642\u306b\u6b8b\u9ad8\u304c\u6b8b\u3089\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n<h3>\u524d\u6255\u3044\u3092\u8fd4\u91d1\u3059\u308b\u5834\u5408\u30fb\u8fd4\u91d1\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u4ed5\u8a33<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u53d6\u5f15\u524d\u306b\u53d7\u3051\u6255\u3044\u3057\u305f\u4ee3\u91d1\u306e\u8fd4\u91d1\u306f\u3001\u524d\u53d7\u91d1\u307e\u305f\u306f\u524d\u6255\u91d1\u3092\u53d6\u308a\u5d29\u3057\u307e\u3059\u3002<\/b><\/span>\u81ea\u793e\u304c\u524d\u3082\u3063\u3066\u53d7\u3051\u53d6\u3063\u3066\u3044\u305f\u5834\u5408\u306f\u524d\u53d7\u91d1\u3001\u524d\u3082\u3063\u3066\u652f\u6255\u3063\u3066\u3044\u305f\u5834\u5408\u306f\u524d\u6255\u91d1\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n<p>\u81ea\u793e\u304c\u524d\u53d7\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u305f\u53d6\u5f15\u304c\u30ad\u30e3\u30f3\u30bb\u30eb\u3068\u306a\u308a\u3001\u8fd4\u91d1\u3059\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<p><b>\u4f8b\uff0920,000\u5186\u3092\u524d\u53d7\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u3066\u3044\u305f\u304c\u3001\u53d6\u5f15\u5148\u90fd\u5408\u306e\u30ad\u30e3\u30f3\u30bb\u30eb\u3067\u5168\u984d\u3092\u8fd4\u91d1\u3057\u305f<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u524d\u53d7\u91d1<\/td>\n<td style=\"text-align: right;\">20,000\u5186<\/td>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">20,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u81ea\u793e\u304c\u524d\u6255\u3044\u3092\u3057\u3066\u3044\u305f\u53d6\u5f15\u3067\u3001\u8fd4\u91d1\u3092\u53d7\u3051\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<p><b>\u4f8b\uff09\u4ed5\u5165\u5148\u307820,000\u5186\u3092\u524d\u6255\u3044\u3057\u3066\u3044\u305f\u304c\u3001\u751f\u7523\u4e2d\u6b62\u306b\u3088\u308a\u8fd4\u91d1\u3092\u53d7\u3051\u305f<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">20,000\u5186<\/td>\n<td>\u524d\u6255\u91d1<\/td>\n<td style=\"text-align: right;\">20,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u8fd4\u91d1\u305b\u305a\u76f8\u6bba\u30fb\u5c11\u984d\u51e6\u7406\u306b\u3059\u308b\u3068\u304d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u73fe\u91d1\u3092\u623b\u3055\u306a\u3044\u3068\u304d\u306f\u3001\u6b21\u56de\u53d6\u5f15\u3068\u306e\u76f8\u6bba\u3084\u96d1\u53ce\u5165\u30fb\u96d1\u640d\u5931\u51e6\u7406\u7b49\u3001\u5408\u610f\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/b><\/span>\u58f2\u4e3b\u304c\u6b21\u56de\u8ca9\u58f2\u3068\u76f8\u6bba\u3059\u308b\u3068\u304d\u306f\u3001\u8fd4\u91d1\u5206\u3092\u6b21\u56de\u306e\u5185\u91d1\u3068\u3057\u3066\u8cb8\u65b9\u306b\u300c\u524d\u53d7\u91d1\u300d\u3067\u7acb\u3066\u307e\u3059\u3002<\/p>\n<p><b>\u4f8b\uff09\u8ca9\u58f2\u3057\u305f5\u4e07\u5186\u306e\u5546\u54c1\u306e\u8fd4\u54c1\u3092\u3001\u73fe\u91d1\u8fd4\u91d1\u305b\u305a\u6b21\u56de\u8ca9\u58f2\u5206\u3068\u76f8\u6bba\u3057\u305f<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u58f2\u4e0a<\/td>\n<td style=\"text-align: right;\">50,000\u5186<\/td>\n<td style=\"text-align: left;\">\u524d\u53d7\u91d1<\/td>\n<td style=\"text-align: right;\">50,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8cb7\u4e3b\u304c\u6b21\u56de\u4ed5\u5165\u3068\u76f8\u6bba\u3059\u308b\u3068\u304d\u306f\u3001\u501f\u65b9\u306b\u300c\u524d\u6255\u91d1\u300d\u3092\u7acb\u3066\u307e\u3059\u3002<\/p>\n<p><b>\u4f8b\uff09\u4ed5\u5165\u308c\u305f2\u4e07\u5186\u306e\u5546\u54c1\u306e\u8fd4\u54c1\u3092\u3001\u6b21\u56de\u4ed5\u5165\u3068\u76f8\u6bba\u3057\u305f<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u524d\u6255\u91d1<\/td>\n<td style=\"text-align: right;\">20,000\u5186<\/td>\n<td>\u4ed5\u5165<\/td>\n<td style=\"text-align: right;\">20,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5c11\u984d\u306e\u305f\u3081\u8fd4\u91d1\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u904e\u5165\u91d1\u306f\u300c\u96d1\u53ce\u5165\u300d\u3001\u904e\u6255\u3044\u306f\u300c\u96d1\u640d\u5931\u300d\u3067\u5dee\u984d\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u4f8b\uff0910\u5186\u591a\u3044\u5165\u91d1\u3092\u8fd4\u91d1\u4e0d\u8981\u3068\u3057\u305f\u5834\u5408\uff08\u4e0a\u6bb5\uff09\u3068\u300110\u5186\u591a\u304f\u652f\u6255\u3044\u8fd4\u91d1\u4e0d\u8981\u3068\u3057\u305f\u5834\u5408\uff08\u4e0b\u6bb5\uff09<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u4eee\u53d7\u91d1<\/td>\n<td style=\"text-align: right;\">10\u5186<\/td>\n<td>\u96d1\u53ce\u5165<\/td>\n<td style=\"text-align: right;\">10\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u96d1\u640d\u5931<\/td>\n<td style=\"text-align: right;\">10\u5186<\/td>\n<td>\u4eee\u6255\u91d1<\/td>\n<td style=\"text-align: right;\">10\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u306f\u8fd4\u91d1\u3092\u3069\u3046\u51e6\u7406\u3059\u308b\uff1f<\/h2>\n<p>\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"267\" title=\"\u4f01\u696d\u4f1a\u8a08\">\u4f01\u696d\u4f1a\u8a08<\/a>\u57fa\u6e96\u7b2c29\u53f7\uff09\u3067\u306f\u3001\u8fd4\u54c1\u304c\u898b\u8fbc\u307e\u308c\u308b\u5206\u3092\u8ca9\u58f2\u6642\u70b9\u3067\u58f2\u4e0a\u304b\u3089\u63a7\u9664\u3057\u3001\u8fd4\u91d1\u8ca0\u50b5\u3068\u8fd4\u54c1\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u5b9f\u969b\u306e\u8fd4\u54c1\u6642\u306b\u306f\u3001\u3053\u308c\u3089\u3092\u53d6\u308a\u5d29\u3057\u307e\u3059\u3002\u4e0a\u5834\u4f01\u696d\u3084\u5927\u4f1a\u793e\u306a\u3069\u306f2021\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528\u3068\u306a\u308a\u3001\u4e2d\u5c0f\u4f01\u696d\u306a\u3069\u306f\u5f93\u6765\u306e\u51e6\u7406\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u8ca9\u58f2\u6642\u306b\u8fd4\u91d1\u898b\u8fbc\u307f\u3092\u300c\u8fd4\u91d1\u8ca0\u50b5\u300d\u300c\u8fd4\u54c1\u8cc7\u7523\u300d\u3067\u8a08\u4e0a\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u8ca9\u58f2\u3067\u306f\u3001\u8fd4\u54c1\u304c\u898b\u8fbc\u307e\u308c\u308b\u5206\u306e\u58f2\u4e0a\u3068\u539f\u4fa1\u3092\u8ca9\u58f2\u6642\u306b\u63a7\u9664\u3057\u307e\u3059\u3002<\/b><\/span>\u8fd4\u54c1\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u5206\u307e\u3067\u58f2\u4e0a\u306b\u542b\u3081\u308b\u3068\u3001\u5f8c\u304b\u3089\u53d6\u308a\u6d88\u3057\u304c\u5897\u3048\u3066\u8ca1\u52d9\u5831\u544a\u306e\u6bd4\u8f03\u304c\u3057\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u8fd4\u54c1\u898b\u8fbc\u307f\u306e\u58f2\u4e0a\u3092\u8fd4\u91d1\u8ca0\u50b5\u3001\u5bfe\u5fdc\u3059\u308b\u539f\u4fa1\u3092\u8fd4\u54c1\u8cc7\u7523\u3068\u3057\u3066\u5206\u3051\u307e\u3059\u3002<\/p>\n<p><b>\u4f8b\uff09\u8ca9\u58f2\u6642\u306b\u3001\u8fd4\u54c1\u898b\u8fbc\u307f\u5206\u3092\u8fd4\u91d1\u8ca0\u50b5\u30fb\u8fd4\u54c1\u8cc7\u7523\u3068\u3057\u3066\u63a7\u9664\u3057\u3066\u8a08\u4e0a\u3059\u308b<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">\u00d7\u00d7\u00d7<\/td>\n<td>\u58f2\u4e0a<\/td>\n<td style=\"text-align: right;\">\u00d7\u00d7\u00d7<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><\/td>\n<td style=\"text-align: right;\"><\/td>\n<td>\u8fd4\u91d1\u8ca0\u50b5<\/td>\n<td style=\"text-align: right;\">\u00d7\u00d7\u00d7<\/td>\n<\/tr>\n<tr>\n<td>\u58f2\u4e0a\u539f\u4fa1<\/td>\n<td style=\"text-align: right;\">\u00d7\u00d7\u00d7<\/td>\n<td>\u5546\u54c1<\/td>\n<td style=\"text-align: right;\">\u00d7\u00d7\u00d7<\/td>\n<\/tr>\n<tr>\n<td>\u8fd4\u54c1\u8cc7\u7523<\/td>\n<td style=\"text-align: right;\">\u00d7\u00d7\u00d7<\/td>\n<td style=\"text-align: left;\"><\/td>\n<td style=\"text-align: right;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9867\u5ba2\u3078\u306e\u5f15\u304d\u6e21\u3057\u304c\u78ba\u5b9a\u3057\u305f\u5206\u3060\u3051\u304c\u3001\u7d14\u7c8b\u306a\u58f2\u4e0a\u3068\u3057\u3066\u6b8b\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5b9f\u969b\u306e\u8fd4\u54c1\u6642\u306b\u8fd4\u91d1\u8ca0\u50b5\u30fb\u8fd4\u54c1\u8cc7\u7523\u3092\u53d6\u308a\u5d29\u3059\u4ed5\u8a33<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8fd4\u54c1\u304c\u8d77\u304d\u305f\u3089\u3001\u898b\u8fbc\u307f\u3067\u7acb\u3066\u305f\u8fd4\u91d1\u8ca0\u50b5\u3068\u8fd4\u54c1\u8cc7\u7523\u3092\u53d6\u308a\u5d29\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><b>\u4f8b\uff09\u5165\u91d1\u6e08\u307f\u306e10\u4e07\u5186\u3092\u5f53\u5ea7\u9810\u91d1\u304b\u3089\u8fd4\u91d1\uff08\u8ca9\u58f2\u6642\u306b\u8fd4\u91d1\u8ca0\u50b510\u4e07\u5186\u30fb\u8fd4\u54c1\u8cc7\u75233\u4e07\u5186\u3092\u8a08\u4e0a\u6e08\u307f\uff09<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u8fd4\u91d1\u8ca0\u50b5<\/td>\n<td style=\"text-align: right;\">100,000\u5186<\/td>\n<td>\u5f53\u5ea7\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">100,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u5546\u54c1<\/td>\n<td style=\"text-align: right;\">30,000\u5186<\/td>\n<td>\u8fd4\u54c1\u8cc7\u7523<\/td>\n<td style=\"text-align: right;\">30,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u898b\u7a4d\u3082\u308a\u3068\u5b9f\u969b\u306e\u5dee\u984d\u306f\u3001\u5f53\u671f\u306e\u640d\u76ca\u3067\u8abf\u6574\u3057\u307e\u3059\u3002\u5dee\u984d\u304c\u7d9a\u304f\u3068\u304d\u306f\u3001\u898b\u7a4d\u3082\u308a\u306e\u7cbe\u5ea6\u3092\u898b\u76f4\u3059\u304d\u3063\u304b\u3051\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4e2d\u5c0f\u4f01\u696d\u306a\u3069\u3067\u8a8d\u3081\u3089\u308c\u308b\u5f93\u6765\u51e6\u7406\u3068\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e2d\u5c0f\u4f01\u696d\u306a\u3069\u306f\u8fd4\u91d1\u8ca0\u50b5\u3092\u7acb\u3066\u305a\u3001\u8fd4\u54c1\u304c\u3042\u3063\u305f\u3068\u304d\u306b\u58f2\u4e0a\u3092\u53d6\u308a\u6d88\u3059\u5f93\u6765\u51e6\u7406\u3082\u9078\u3079\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><b>\u4f8b\uff09\u5f93\u6765\u51e6\u7406\u3067\u3001\u8fd4\u54c1\u306b\u3088\u308a\u5546\u54c1\u4ee3\u91d110\u4e07\u5186\u3092\u5f53\u5ea7\u9810\u91d1\u304b\u3089\u8fd4\u91d1\u3057\u3001\u58f2\u4e0a\u539f\u4fa13\u4e07\u5186\u76f8\u5f53\u306e\u5546\u54c1\u3092\u53d7\u3051\u5165\u308c\u305f<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u58f2\u4e0a<\/td>\n<td style=\"text-align: right;\">100,000\u5186<\/td>\n<td>\u5f53\u5ea7\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">100,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u5546\u54c1<\/td>\n<td style=\"text-align: right;\">30,000\u5186<\/td>\n<td>\u58f2\u4e0a\u539f\u4fa1<\/td>\n<td style=\"text-align: right;\">30,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u5834\u4f01\u696d\u306a\u3069\u306f\u5f37\u5236\u9069\u7528\u3067\u3042\u308b\u4e00\u65b9\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u3078\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u8003\u3048\u65b9\u3092\u53d6\u308a\u5165\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u4e0a\u5834\u4f01\u696d\u7b49\u3067\u306e\u9069\u7528\u72b6\u6cc1\u3084\u4e2d\u5c0f\u4f01\u696d\u306e\u5b9f\u614b\u3092\u8e0f\u307e\u3048\u3066\u691c\u8a0e\u3055\u308c\u308b\u4f4d\u7f6e\u4ed8\u3051\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2018\/2018-0330.html\" rel=\"noopener\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\uff09\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a><\/p>\n<h2>\u8fd4\u91d1\u306e\u6d88\u8cbb\u7a0e\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u6271\u3044\u306f\uff1f<\/h2>\n<p>\u8ab2\u7a0e\u53d6\u5f15\u3067\u8fd4\u91d1\u304c\u8d77\u304d\u305f\u3089\u3001\u6d88\u8cbb\u7a0e\u984d\u3082\u3042\u308f\u305b\u3066\u8abf\u6574\u3057\u307e\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u306f\u3001\u7a0e\u8fbc1\u4e07\u5186\u4ee5\u4e0a\u306e\u8fd4\u91d1\u3067\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\uff08\u8fd4\u9084\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u4ea4\u4ed8\u304c\u539f\u5247\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306e\u6d88\u8cbb\u7a0e\u306e\u4ed5\u8a33\u4f8b\u306f\u3001\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u58f2\u4e0a\u30fb\u4ed5\u5165\u30fb\u8cbb\u7528\u7b49\u306b\u6d88\u8cbb\u7a0e\u984d\u3092\u542b\u3081\u3066\u51e6\u7406\u3059\u308b\u305f\u3081\u3001\u4eee\u53d7\u6d88\u8cbb\u7a0e\u3084\u4eee\u6255\u6d88\u8cbb\u7a0e\u3092\u5206\u3051\u3066\u4ed5\u8a33\u3057\u307e\u305b\u3093\u3002<\/p>\n<h3>\u58f2\u4e0a\u5074\u306e\u6d88\u8cbb\u7a0e\u8abf\u6574\uff08\u58f2\u4e0a\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u58f2\u4e0a\u3092\u8fd4\u91d1\u3057\u305f\u3089\u3001\u8fd4\u91d1\u984d\u306b\u542b\u307e\u308c\u308b\u6d88\u8cbb\u7a0e\u3082\u7d0d\u4ed8\u984d\u304b\u3089\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><b>\u4f8b\uff09\u7a0e\u8fbc11\u4e07\u5186\uff08\u7a0e\u629c10\u4e07\u5186\u30fb\u6d88\u8cbb\u7a0e1\u4e07\u5186\uff09\u306e\u5546\u54c1\u304c\u8fd4\u54c1\u3055\u308c\u3001\u5168\u984d\u3092\u8fd4\u91d1\u3057\u305f<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u58f2\u4e0a<\/td>\n<td style=\"text-align: right;\">100,000\u5186<\/td>\n<td>\u73fe\u91d1<\/td>\n<td style=\"text-align: right;\">110,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u4eee\u53d7\u6d88\u8cbb\u7a0e<\/td>\n<td style=\"text-align: right;\">10,000\u5186<\/td>\n<td style=\"text-align: left;\"><\/td>\n<td style=\"text-align: right;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u58f2\u4e0a\u3068\u4eee\u53d7\u6d88\u8cbb\u7a0e\u3092\u540c\u6642\u306b\u6e1b\u3089\u3057\u307e\u3059\u3002\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u3092\u8a18\u3057\u305f\u5e33\u7c3f\u306e\u4fdd\u5b58\u304c\u8981\u4ef6\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6359.htm\" rel=\"noopener\" target=\"_blank\">No.6359 \u5024\u5f15\u304d\u3001\u8fd4\u54c1\u3001\u5272\u623b\u3057\u306a\u3069\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u7a0e\u984d\u306e\u8abf\u6574\uff08\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4ed5\u5165\u5074\u306e\u6d88\u8cbb\u7a0e\u8abf\u6574\uff08\u4ed5\u5165\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ed5\u5165\u306e\u8fd4\u91d1\u3092\u53d7\u3051\u305f\u3089\u3001\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>\u306b\u542b\u3081\u305f\u6d88\u8cbb\u7a0e\u3082\u540c\u3058\u3060\u3051\u6e1b\u3089\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><b>\u4f8b\uff09\u7a0e\u8fbc5\u4e075,000\u5186\uff08\u7a0e\u629c5\u4e07\u5186\u30fb\u6d88\u8cbb\u7a0e5,000\u5186\uff09\u306e\u4ed5\u5165\u3092\u30ad\u30e3\u30f3\u30bb\u30eb\u3057\u3001\u5168\u984d\u304c\u8fd4\u91d1\u3055\u308c\u305f<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">55,000\u5186<\/td>\n<td>\u4ed5\u5165<\/td>\n<td style=\"text-align: right;\">50,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><\/td>\n<td style=\"text-align: right;\"><\/td>\n<td>\u4eee\u6255\u6d88\u8cbb\u7a0e<\/td>\n<td style=\"text-align: right;\">5,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ed5\u5165\u3092\u6e1b\u3089\u3059\u3068\u540c\u6642\u306b\u3001\u4eee\u6255\u6d88\u8cbb\u7a0e\u306e\u53d6\u308a\u5d29\u3057\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3059\u3002\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u904e\u5927\u306b\u8a08\u4e0a\u3057\u305f\u72b6\u614b\u3092\u9632\u3050\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6363.htm\" rel=\"noopener\" target=\"_blank\">No.6363 \u5024\u5f15\u304d\u3001\u8fd4\u54c1\u3001\u5272\u623b\u3057\u306a\u3069\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306e\u7a0e\u984d\u306e\u8abf\u6574\uff08\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u8fd4\u9084\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u7fa9\u52d9\u30681\u4e07\u5186\u672a\u6e80\u306e\u514d\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306f\u8fd4\u9084\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7a0e\u8fbc1\u4e07\u5186\u672a\u6e80\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/b><\/span>2023\u5e7410\u6708\u306b\u59cb\u307e\u3063\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304c\u3001\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u3092\u884c\u3046\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u8fd4\u9084\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u7a0e\u8fbc1\u4e07\u5186\u672a\u6e80\u306e\u8fd4\u91d1\u306f\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u9069\u7528\u671f\u9650\u3084\u5bfe\u8c61\u8005\u306e\u5236\u9650\u304c\u306a\u3044\u63aa\u7f6e\u3067\u3059\u3002\u58f2\u4e3b\u304c\u8ca0\u62c5\u3059\u308b\u632f\u8fbc\u624b\u6570\u6599\u3092\u58f2\u4e0a\u5024\u5f15\u304d\u3067\u51e6\u7406\u3059\u308b\u5834\u5408\u306f\u3001\u901a\u5e381\u4e07\u5186\u672a\u6e80\u306e\u305f\u3081\u4ea4\u4ed8\u304c\u3044\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/kaisei\/202304\/03.htm\" rel=\"noopener\" target=\"_blank\">\u5c11\u984d\u306a\u8fd4\u9084\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u7fa9\u52d9\u514d\u9664\u306e\u6982\u8981\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8ff7\u3044\u3084\u3059\u3044\u8fd4\u91d1\u51e6\u7406\u306f\u3069\u3046\u4ed5\u8a33\u3059\u308b\uff1f<\/h2>\n<h3>\u671f\u3092\u307e\u305f\u3044\u3060\u8fd4\u91d1\u304c\u767a\u751f\u3057\u305f\u3068\u304d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u524d\u671f\u306e\u53d6\u5f15\u3078\u306e\u8fd4\u91d1\u306f\u3001\u5f53\u671f\u306e\u53d6\u5f15\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002<\/b><\/span>\u78ba\u5b9a\u3057\u305f\u524d\u671f\u6c7a\u7b97\u306f\u5f8c\u304b\u3089\u4fee\u6b63\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u524d\u671f\u306b\u8ca9\u58f2\u3057\u305f\u5546\u54c1\u306e\u8fd4\u91d1\u304c\u5f53\u671f\u306b\u8d77\u304d\u305f\u3089\u3001\u5f53\u671f\u306e\u58f2\u4e0a\u304b\u3089\u6e1b\u3089\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u4f8b\uff09\u524d\u671f\u306b8\u4e07\u5186\u3067\u8ca9\u58f2\u3057\u305f\u5546\u54c1\u304c\u5f53\u671f\u306b\u8fd4\u54c1\u3055\u308c\u3001\u5168\u984d\u3092\u8fd4\u91d1\u3057\u305f<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u58f2\u4e0a<\/td>\n<td style=\"text-align: right;\">80,000\u5186<\/td>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">80,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8fd4\u91d1\u984d\u304c\u5927\u304d\u304f\u3001\u904e\u5e74\u5ea6\u640d\u76ca\u4fee\u6b63\u306b\u5f53\u305f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u9867\u554f\u7a0e\u7406\u58eb\u30fb\u4f1a\u8a08\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<h3>\u632f\u8fbc\u624b\u6570\u6599\u304c\u5dee\u3057\u5f15\u304b\u308c\u3066\u8fd4\u91d1\u3055\u308c\u305f\u3068\u304d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u624b\u6570\u6599\u304c\u5f15\u304b\u308c\u3066\u5165\u91d1\u3055\u308c\u305f\u3089\u3001\u5dee\u984d\u3092<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/51819\/\" data-internallinksmanager029f6b8e52c=\"212\" title=\"\u652f\u6255\u624b\u6570\u6599\">\u652f\u6255\u624b\u6570\u6599<\/a>\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><b>\u4f8b\uff091\u4e07\u5186\u306e\u904e\u6255\u3044\u306b\u5bfe\u3057\u3001\u632f\u8fbc\u624b\u6570\u6599300\u5186\u304c\u5f15\u304b\u308c\u30019,700\u5186\u304c\u8fd4\u91d1\u3055\u308c\u305f<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">9,700\u5186<\/td>\n<td>\u4eee\u6255\u91d1<\/td>\n<td style=\"text-align: right;\">10,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u652f\u6255\u624b\u6570\u6599<\/td>\n<td style=\"text-align: right;\">300\u5186<\/td>\n<td style=\"text-align: left;\"><\/td>\n<td style=\"text-align: right;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u666e\u901a\u9810\u91d1\u3068\u652f\u6255\u624b\u6570\u6599\u306e\u5408\u8a08\u304c\u3001\u5f53\u521d\u306e\u4eee\u6255\u91d11\u4e07\u5186\u306b\u4e00\u81f4\u3059\u308b\u3088\u3046\u306b\u7d44\u307f\u307e\u3059\u3002<\/p>\n<h3>\u8fd4\u91d1\u3092\u8907\u6570\u56de\u306b\u5206\u3051\u308b\u3068\u304d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5206\u5272\u8fd4\u91d1\u306f\u3001\u8fd4\u91d1\u306e\u90fd\u5ea6\u58f2\u4e0a\u3092\u6e1b\u3089\u3059\u65b9\u6cd5\u3068\u3001\u5148\u306b\u672a\u6255\u91d1\u3092\u7acb\u3066\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u307e\u305a\u3001\u8fd4\u91d1\u306e\u90fd\u5ea6\u3001\u58f2\u4e0a\u3092\u6e1b\u3089\u3059\u65b9\u6cd5\u304b\u3089\u898b\u307e\u3059\u3002<\/p>\n<p><b>\u4f8b\uff098\u4e07\u5186\u306e\u8fd4\u91d1\u3092\u3001\u5f53\u67083\u4e07\u5186\u30fb\u7fcc\u67085\u4e07\u5186\u306b\u5206\u3051\u3066\u8fd4\u91d1\u3059\u308b<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u58f2\u4e0a<\/td>\n<td style=\"text-align: right;\">30,000\u5186<\/td>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">30,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u58f2\u4e0a<\/td>\n<td style=\"text-align: right;\">50,000\u5186<\/td>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">50,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8fd4\u6e08\u7fa9\u52d9\u304c\u78ba\u5b9a\u3057\u305f\u6642\u70b9\u3067\u3001\u5168\u984d\u3092\u672a\u6255\u91d1\u3068\u3057\u3066\u7acb\u3066\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><b>\u4f8b\uff098\u4e07\u5186\u306e\u8fd4\u6e08\u7fa9\u52d9\u304c\u78ba\u5b9a\u3057\u305f\u6642\u70b9\u3067\u3001\u5168\u984d\u3092\u672a\u6255\u91d1\u3067\u8a08\u4e0a\u3059\u308b<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u501f\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"25%\">\u8cb8\u65b9<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u58f2\u4e0a<\/td>\n<td style=\"text-align: right;\">80,000\u5186<\/td>\n<td>\u672a\u6255\u91d1<\/td>\n<td style=\"text-align: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u7b49\uff09\u306e\u5224\u5b9a\u300d\u3067\u300136.8%\u3067\u3057\u305f\u3002\u6b21\u3044\u3067\u3001\u300c\u9280\u884c\u660e\u7d30\u3084\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u660e\u7d30\u3068\u5e33\u7c3f\u306e\u7a81\u5408\u4f5c\u696d\u300d\u3067\u300134.5%\u3001\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc\u300d\u3067\u300127.2%\u3067\u3057\u305f\u3002<\/p>\n<h3>\u52d8\u5b9a\u79d1\u76ee\u306e\u5224\u5b9a\u5de5\u6570\u3092\u524a\u6e1b\u3059\u308b\u305f\u3081\u306b<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/accounting\/topics\/16910\/\" rel=\"noopener\" target=\"_blank\">\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 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