{"id":55355,"date":"2021-10-08T17:01:53","date_gmt":"2021-10-08T08:01:53","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=55355"},"modified":"2026-07-27T11:25:35","modified_gmt":"2026-07-27T02:25:35","slug":"%e3%82%bf%e3%82%af%e3%82%b7%e3%83%bc%e4%bb%a3%e3%82%92%e4%bb%95%e8%a8%b3%e3%81%99%e3%82%8b%e5%a0%b4%e5%90%88%e3%81%ae%e5%8b%98%e5%ae%9a%e7%a7%91%e7%9b%ae%e3%81%be%e3%81%a8%e3%82%81","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/55355\/","title":{"rendered":"\u30bf\u30af\u30b7\u30fc\u4ee3\u3092\u4ed5\u8a33\u3059\u308b\u5834\u5408\u306e\u52d8\u5b9a\u79d1\u76ee\u307e\u3068\u3081"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u30bf\u30af\u30b7\u30fc\u4ee3\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u306f\u3069\u3046\u5224\u65ad\u3059\u308b\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u30bf\u30af\u30b7\u30fc\u306e\u5229\u7528\u76ee\u7684\u306b\u3088\u3063\u3066\u52d8\u5b9a\u79d1\u76ee\u304c\u5909\u308f\u308a\u3001\u539f\u5247\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/62706\/\" title=\"\u65c5\u8cbb\u4ea4\u901a\u8cbb\">\u65c5\u8cbb\u4ea4\u901a\u8cbb<\/a>\u3001\u81ea\u793e\u4e3b\u50ac\u306e\u63a5\u5f85\u6642\u306e\u307f\u63a5\u5f85<a href=\"https:\/\/biz.moneyforward.com\/words\/1302\/\" title=\"\u4ea4\u969b\u8cbb\">\u4ea4\u969b\u8cbb<\/a>\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u696d\u52d9\u4e0a\u306e\u79fb\u52d5\u306f\u65c5\u8cbb\u4ea4\u901a\u8cbb\u3067\u51e6\u7406\u3059\u308b<\/li>\n<li>\u63a5\u5f85\u3067\u306f\u63a5\u5f85\u4ea4\u969b\u8cbb\u306b\u632f\u308a\u66ff\u3048\u308b\u3053\u3068\u304c\u591a\u3044<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a>\u3068\u3068\u3082\u306b\u5229\u7528\u76ee\u7684\u306e\u8a18\u9332\u3092\u6b8b\u3059<\/li>\n<\/ul>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u306f\u696d\u52d9\u95a2\u9023\u6027\u3092\u554f\u308f\u308c\u3084\u3059\u3044\u305f\u3081\u3001\u7acb\u66ff\u7cbe\u7b97\u6642\u306b\u30e1\u30e2\u3092\u6dfb\u3048\u308b\u3068\u5b89\u5168\u3067\u3059\u3002\n<\/p><\/div>\n<p>\u30bf\u30af\u30b7\u30fc\u4ee3\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u5229\u7528\u76ee\u7684\u306b\u3088\u3063\u3066\u901a\u5e38\u3001\u65c5\u8cbb\u4ea4\u901a\u8cbb\u304b\u63a5\u5f85\u4ea4\u969b\u8cbb\u306a\u3069\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u5224\u65ad\u3092\u8aa4\u308c\u3070\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u6307\u6458\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308b\u305f\u3081\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u306f\u614e\u91cd\u306b\u6271\u3044\u305f\u3044\u8cbb\u76ee\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u306e\u4f7f\u3044\u5206\u3051\u3001\u652f\u6255\u65b9\u6cd5\u5225\u306e\u4ed5\u8a33\u4f8b\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u30fb\u96fb\u5e33\u6cd5\u4e0b\u3067\u306e\u9818\u53ce\u66f8\u53d6\u6271\u3044\u307e\u3067\u5b9f\u52d9\u76ee\u7dda\u3067\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u30bf\u30af\u30b7\u30fc\u4ee3\u306e\u52d8\u5b9a\u79d1\u76ee\u3068\u306f\uff1f<\/h2>\n<p>\u30bf\u30af\u30b7\u30fc\u4ee3\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u5229\u7528\u76ee\u7684\u306b\u5fdc\u3058\u3066\u4e3b\u306b\u300c\u65c5\u8cbb\u4ea4\u901a\u8cbb\u300d\u300c\u63a5\u5f85\u4ea4\u969b\u8cbb\u300d<\/p>\n<p>\u7b49\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u51e6\u7406\u3057\u307e\u3059\u3002\u539f\u5247\u306f\u696d\u52d9\u4e0a\u306e\u79fb\u52d5\u3068\u3057\u3066\u65c5\u8cbb\u4ea4\u901a\u8cbb\u3001\u81ea\u793e\u304c\u63a5\u5f85\u3092\u4e3b\u50ac\u3059\u308b\u5834\u5408\u306e\u307f\u63a5\u5f85\u4ea4\u969b\u8cbb\u3001\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5229\u7528\u76ee\u7684\u3054\u3068\u306e\u632f\u308a\u5206\u3051\u306e\u76ee\u5b89\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u632f\u308a\u5206\u3051\u306e\u76ee\u5b89<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u65c5\u8cbb\u4ea4\u901a\u8cbb<\/td>\n<td style=\"text-align: left;\">\u696d\u52d9\u4e0a\u306e\u79fb\u52d5\u3067\u5229\u7528\u3059\u308b\uff08\u539f\u5247\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u63a5\u5f85\u4ea4\u969b\u8cbb<\/td>\n<td style=\"text-align: left;\">\u81ea\u793e\u304c\u4e3b\u50ac\u3059\u308b\u63a5\u5f85\u3067\u5229\u7528\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u65c5\u8cbb\u4ea4\u901a\u8cbb\u306b\u3042\u305f\u308b\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u901a\u5e38\u306e\u696d\u52d9\u3067\u5229\u7528\u3057\u305f\u30bf\u30af\u30b7\u30fc\u4ee3\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u65c5\u8cbb\u4ea4\u901a\u8cbb\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u5834\u9762\u3067\u5229\u7528\u3057\u305f\u30bf\u30af\u30b7\u30fc\u4ee3\u306f\u65c5\u8cbb\u4ea4\u901a\u8cbb\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u55b6\u696d\u5148\u3078\u306e\u8a2a\u554f\u306b\u9045\u523b\u3057\u305d\u3046\u306b\u306a\u308a\u30bf\u30af\u30b7\u30fc\u3092\u5229\u7528\u3057\u305f<\/li>\n<li>\u6b8b\u696d\u5f8c\u306e\u5e30\u5b85\u3067\u96fb\u8eca\u30fb\u30d0\u30b9\u304c\u904b\u884c\u4e2d\u3067\u3082\u30bf\u30af\u30b7\u30fc\u3092\u4f7f\u3063\u305f<\/li>\n<li>\u8996\u5bdf\u5148\u3067\u306e\u79fb\u52d5\u306b\u30bf\u30af\u30b7\u30fc\u3092\u5229\u7528\u3057\u305f<\/li>\n<li>\u53d6\u5f15\u5148\u304b\u3089\u62db\u5f85\u3055\u308c\u305f\u61c7\u89aa\u4f1a\u306b\u53c2\u52a0\u3059\u308b\u305f\u3081\u30bf\u30af\u30b7\u30fc\u3067\u79fb\u52d5\u3057\u305f<\/li>\n<\/ul>\n<\/div>\n<p>\u65c5\u8cbb\u4ea4\u901a\u8cbb\u306f\u5168\u984d\u3092\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u63a5\u5f85\u4ea4\u969b\u8cbb\u306b\u3042\u305f\u308b\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u793e\u304c\u4e3b\u50ac\u3059\u308b\u63a5\u5f85\u306b\u304b\u304b\u3063\u305f\u30bf\u30af\u30b7\u30fc\u4ee3\u306f\u3001\u63a5\u5f85\u4ea4\u969b\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u53d6\u5f15\u5148\u306e\u9001\u8fce\u3060\u3051\u3067\u306a\u304f\u3001\u63a5\u5f85\u4f1a\u5834\u304b\u3089\u5e30\u5b85\u3059\u308b\u305f\u3081\u306b\u5f93\u696d\u54e1\u304c\u4f7f\u3063\u305f\u30bf\u30af\u30b7\u30fc\u4ee3\u3082\u63a5\u5f85\u4ea4\u969b\u8cbb\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u899a\u3048\u3066\u304a\u304d\u305f\u3044\u306e\u306f\u3001\u4e3b\u50ac\u5074\u304b\u62db\u5f85\u3092\u53d7\u3051\u308b\u5074\u304b\u3067\u6271\u3044\u304c\u5909\u308f\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u62db\u5f85\u3055\u308c\u308b\u5074\u3068\u3057\u3066\u53c2\u52a0\u3059\u308b\u79fb\u52d5\u306a\u3089\u65c5\u8cbb\u4ea4\u901a\u8cbb\u3001\u3053\u3061\u3089\u5074\u304c\u5834\u3092\u8a2d\u3051\u308b\u63a5\u5f85\u306a\u3089\u63a5\u5f85\u4ea4\u969b\u8cbb\u3001\u3068\u6574\u7406\u3057\u3066\u304a\u304f\u3068\u5224\u65ad\u306b\u8ff7\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5265.htm\" rel=\"noopener\" target=\"_blank\">No.5265 \u4ea4\u969b\u8cbb\u7b49\u306e\u7bc4\u56f2\u3068\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u8a08\u7b97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u30bf\u30af\u30b7\u30fc\u4ee3\u3092\u652f\u6255\u65b9\u6cd5\u5225\u306b\u4ed5\u8a33\u3059\u308b\u3068\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p>\u30bf\u30af\u30b7\u30fc\u4ee3\u306e\u4ed5\u8a33\u306f\u3001\u73fe\u91d1\u30fb\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u30fb\u30bf\u30af\u30b7\u30fc\u30a2\u30d7\u30ea\u30fb\u4ea4\u901a\u7cfbIC\u30fb\u30bf\u30af\u30b7\u30fc\u30c1\u30b1\u30c3\u30c8\u3068\u3044\u3063\u305f\u652f\u6255\u65b9\u6cd5\u306b\u3088\u3063\u3066\u8cb8\u65b9\u79d1\u76ee\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u501f\u65b9\u306f\u5229\u7528\u76ee\u7684\u306b\u5fdc\u3058\u3066\u65c5\u8cbb\u4ea4\u901a\u8cbb\u304b\u63a5\u5f85\u4ea4\u969b\u8cbb\u3092\u7acb\u3066\u308b\u6d41\u308c\u306f\u5171\u901a\u3067\u3059\u3002<\/p>\n<h3>\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u4ed5\u8a33<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u73fe\u91d1\u6255\u3044\u3067\u306f\u3001\u8cb8\u65b9\u306b\u300c\u73fe\u91d1\u300d\u3092\u7acb\u3066\u3066\u65c5\u8cbb\u4ea4\u901a\u8cbb\u307e\u305f\u306f\u63a5\u5f85\u4ea4\u969b\u8cbb\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\uff1a\u53d6\u5f15\u5148\u3092\u55b6\u696d\u3067\u8a2a\u554f\u3059\u308b\u305f\u3081\u306b1,000\u5186\u306e\u30bf\u30af\u30b7\u30fc\u4ee3\u3092\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u3002<\/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>\u65c5\u8cbb\u4ea4\u901a\u8cbb<\/td>\n<td style=\"text-align: right;\">1,000\u5186<\/td>\n<td>\u73fe\u91d1<\/td>\n<td style=\"text-align: right;\">1,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u30fb\u30bf\u30af\u30b7\u30fc\u30a2\u30d7\u30ea\u3067\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u4ed5\u8a33<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30ab\u30fc\u30c9\u6c7a\u6e08\u3084GO\u30fbDiDi\u306a\u3069\u306e\u30a2\u30d7\u30ea\u6c7a\u6e08\u3067\u306f\u3001\u5229\u7528\u6642\u306b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48133\/\" title=\"\u672a\u6255\u91d1\">\u672a\u6255\u91d1<\/a>\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\uff1a\u53d6\u5f15\u5148\u8a2a\u554f\u306e\u305f\u3081\u306b\u30bf\u30af\u30b7\u30fc\u30a2\u30d7\u30ea\u30673,000\u5186\u3092\u6c7a\u6e08\u3057\u305f\u3002<\/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>\u65c5\u8cbb\u4ea4\u901a\u8cbb<\/td>\n<td style=\"text-align: right;\">3,000\u5186<\/td>\n<td>\u672a\u6255\u91d1<\/td>\n<td style=\"text-align: right;\">3,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30ab\u30fc\u30c9\u4f1a\u793e\u304b\u3089\u306e\u5f15\u304d\u843d\u3068\u3057\u6642\u306b\u306f\u3001\u672a\u6255\u91d1\u3092\u53d6\u308a\u5d29\u3057\u3066\u666e\u901a\u9810\u91d1\u3067\u652f\u6255\u3046\u4ed5\u8a33\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/p>\n<h3>\u4ea4\u901a\u7cfbIC\u30ab\u30fc\u30c9\u3067\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u4ed5\u8a33<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IC\u30ab\u30fc\u30c9\u3067\u306e\u652f\u6255\u3044\u306f\u3001\u30c1\u30e3\u30fc\u30b8\u6642\u3067\u306f\u306a\u304f\u5b9f\u969b\u306b\u5229\u7528\u3057\u305f\u6642\u70b9\u3067\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u30c1\u30e3\u30fc\u30b8\u6642\u70b9\u3067\u306f\u300c\u8caf\u8535\u54c1\u300d\u300c\u4eee\u6255\u91d1\u300d\u300c\u524d\u6255\u91d1\u300d\u306a\u3069\u306e\u8cc7\u7523\u79d1\u76ee\u3067\u51e6\u7406\u3057\u3001\u5229\u7528\u6642\u306b\u65c5\u8cbb\u4ea4\u901a\u8cbb\u3078\u632f\u308a\u66ff\u3048\u308b\u6d41\u308c\u304c\u57fa\u672c\u3067\u3059\u3002<\/p>\n<p>\u4f8b\uff1a\u5f93\u696d\u54e1\u306eIC\u30ab\u30fc\u30c9\u3067\u30bf\u30af\u30b7\u30fc\u4ee31,200\u5186\u3092\u652f\u6255\u3063\u305f\uff08\u4e8b\u524d\u306b\u30c1\u30e3\u30fc\u30b8\u6e08\u307f\uff09\u3002<\/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>\u65c5\u8cbb\u4ea4\u901a\u8cbb<\/td>\n<td style=\"text-align: right;\">1,200\u5186<\/td>\n<td>\u8caf\u8535\u54c1<\/td>\n<td style=\"text-align: right;\">1,200\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u30bf\u30af\u30b7\u30fc\u30c1\u30b1\u30c3\u30c8\u3067\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u4ed5\u8a33<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30bf\u30af\u30b7\u30fc\u30c1\u30b1\u30c3\u30c8\u306f\u5f8c\u65e5\u30bf\u30af\u30b7\u30fc\u4f1a\u793e\u3078\u652f\u6255\u3046\u305f\u3081\u3001\u8cb8\u65b9\u306b\u672a\u6255\u91d1\u3092\u7acb\u3066\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\uff1a\u81ea\u793e\u4e3b\u50ac\u306e\u63a5\u5f85\u3067\u30bf\u30af\u30b7\u30fc\u30c1\u30b1\u30c3\u30c8\u3092\u4f7f\u3044\u3001\u53d6\u5f15\u5148\u3092\u9001\u8fce\u3057\u30665,000\u5186\u3092\u652f\u6255\u3063\u305f\u3002<\/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>\u63a5\u5f85\u4ea4\u969b\u8cbb<\/td>\n<td style=\"text-align: right;\">5,000\u5186<\/td>\n<td>\u672a\u6255\u91d1<\/td>\n<td style=\"text-align: right;\">5,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u65c5\u8cbb\u4ea4\u901a\u8cbb\u3068\u63a5\u5f85\u4ea4\u969b\u8cbb\u306f\u7a0e\u52d9\u4e0a\u3069\u3046\u9055\u3046\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u65c5\u8cbb\u4ea4\u901a\u8cbb\u306f\u5168\u984d\u3092\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u308b\u306e\u306b\u5bfe\u3057\u3001\u63a5\u5f85\u4ea4\u969b\u8cbb\u306f<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u898f\u6a21\u306b\u5fdc\u3058\u3066\u640d\u91d1\u7b97\u5165\u984d\u306b\u4e0a\u9650\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u56fd\u7a0e\u5e81\u306e\u898f\u5b9a\u3067\u306f\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u8a08\u7b97\u306f\u6cd5\u4eba\u306e\u8cc7\u672c\u91d1\u533a\u5206\u306b\u5fdc\u3058\u3066\u6b21\u306e\u3088\u3046\u306b\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6cd5\u4eba\u533a\u5206<\/th>\n<th>\u640d\u91d1\u7b97\u5165\u306e\u53d6\u6271\u3044<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u671f\u672b\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u2460\u98f2\u98df\u7b49\u306e50%\u3092\u8d85\u3048\u308b\u90e8\u5206\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u3001\u307e\u305f\u306f\u2461\u5e74800\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u304c\u640d\u91d1\u4e0d\u7b97\u5165\uff08\u3044\u305a\u308c\u304b\u3092\u9078\u629e\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u671f\u672b\u8cc7\u672c\u91d11\u5104\u5186\u8d85100\u5104\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u98f2\u98df\u7b49\u306e50%\u3092\u8d85\u3048\u308b\u90e8\u5206\u304c\u640d\u91d1\u4e0d\u7b97\u5165<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u671f\u672b\u8cc7\u672c\u91d1100\u5104\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u5168\u984d\u640d\u91d1\u4e0d\u7b97\u5165<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30bf\u30af\u30b7\u30fc\u4ee3\u306f\u98f2\u98df\u7b49\u306b\u542b\u307e\u308c\u306a\u3044\u305f\u3081\u3001\u4e0a\u8a18\u306e\u300c\u98f2\u98df\u7b4950%\u300d\u57fa\u6e96\u3067\u306f\u640d\u91d1\u7b97\u5165\u3067\u304d\u307e\u305b\u3093\u3002\u4e2d\u5c0f\u4f01\u696d\uff08\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\uff09\u304c\u5e74800\u4e07\u5186\u306e\u5b9a\u984d\u63a7\u9664\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u30bf\u30af\u30b7\u30fc\u4ee3\u3092\u542b\u3080\u63a5\u5f85\u4ea4\u969b\u8cbb\u3092\u640d\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5265.htm\" rel=\"noopener\" target=\"_blank\">No.5265 \u4ea4\u969b\u8cbb\u7b49\u306e\u7bc4\u56f2\u3068\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u8a08\u7b97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u30bf\u30af\u30b7\u30fc\u4ee3\u3092\u7d4c\u8cbb\u306b\u3067\u304d\u308b\uff1f<\/h2>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u3067\u3082\u30bf\u30af\u30b7\u30fc\u4ee3\u306f\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u304c\u3001\u4e8b\u696d\u3068\u306e\u95a2\u9023\u6027\u3092\u8aac\u660e\u3067\u304d\u308b\u7bc4\u56f2\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u6cd5\u4eba\u3068\u540c\u69d8\u306b\u3001\u5229\u7528\u76ee\u7684\u306b\u3088\u3063\u3066\u65c5\u8cbb\u4ea4\u901a\u8cbb\u304b\u63a5\u5f85\u4ea4\u969b\u8cbb\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u3068\u696d\u52d9\u306e\u5883\u76ee\u304c\u3042\u3044\u307e\u3044\u306b\u306a\u308a\u3084\u3059\u3044\u305f\u3081\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u6307\u6458\u306b\u5099\u3048\u305f\u8a18\u9332\u306e\u4fdd\u7ba1\u304c\u3088\u308a\u5927\u5207\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8b\u696d\u306b\u95a2\u4fc2\u3059\u308b\u79fb\u52d5\u3067\u5229\u7528\u3057\u305f\u30bf\u30af\u30b7\u30fc\u4ee3\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3082\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee3\u8868\u7684\u306a\u30b1\u30fc\u30b9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u53d6\u5f15\u5148\u30fb\u9867\u5ba2\u3068\u306e\u6253\u3061\u5408\u308f\u305b\u306e\u305f\u3081\u306e\u79fb\u52d5<\/li>\n<li>\u8996\u5bdf\u30fb\u51fa\u5f35\u5148\u3067\u306e\u79fb\u52d5<\/li>\n<li>\u5546\u54c1\u306e\u96c6\u8377\u3084\u7d0d\u54c1\u3068\u3044\u3063\u305f\u696d\u52d9\u4e0a\u306e\u79fb\u52d5<\/li>\n<li>\u696d\u52d9\u306b\u5fc5\u8981\u306a\u7269\u54c1\u3092\u904b\u642c\u3059\u308b\u969b\u306e\u79fb\u52d5<\/li>\n<\/ul>\n<\/div>\n<h3>\u7d4c\u8cbb\u306b\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u79c1\u7684\u306a\u7528\u9014\u3084\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306e\u79fb\u52d5\u3067\u5229\u7528\u3057\u305f\u30bf\u30af\u30b7\u30fc\u4ee3\u306f\u3001\u4e8b\u696d\u306e\u7d4c\u8cbb\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u7d4c\u8cbb\u8a08\u4e0a\u3092\u907f\u3051\u305f\u3044\u30b1\u30fc\u30b9\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u5229\u7528\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5bb6\u65cf\u65c5\u884c\u3067\u4f7f\u3063\u305f\u30bf\u30af\u30b7\u30fc\u4ee3<\/li>\n<li>\u500b\u4eba\u7684\u306a\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u3084\u8cb7\u3044\u7269\u3067\u4f7f\u3063\u305f\u30bf\u30af\u30b7\u30fc\u4ee3<\/li>\n<li>\u696d\u52d9\u76ee\u7684\u3092\u8aac\u660e\u3057\u3065\u3089\u3044\u5358\u72ec\u8996\u5bdf\u3067\u4f7f\u3063\u305f\u30bf\u30af\u30b7\u30fc\u4ee3<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306f\u4e8b\u696d\u3068\u306e\u95a2\u9023\u6027\u304c\u8aac\u660e\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5b89\u6613\u306a\u7d4c\u8cbb\u8a08\u4e0a\u306f\u907f\u3051\u305f\u307b\u3046\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u3067\u8a08\u4e0a\u3059\u308b\u969b\u306e\u79d1\u76ee<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3067\u306f\u3001\u696d\u52d9\u7528\u306e\u30bf\u30af\u30b7\u30fc\u4ee3\u306f\u300c\u65c5\u8cbb\u4ea4\u901a\u8cbb\u300d\u3001\u81ea\u8eab\u304c\u4e3b\u50ac\u3059\u308b\u63a5\u5f85\u3067\u3042\u308c\u3070\u300c\u63a5\u5f85\u4ea4\u969b\u8cbb\u300d\u3068\u3057\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\u3084\u53ce\u652f\u5185\u8a33\u66f8\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u79d1\u76ee\u6b04\u306b\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3001\u65e5\u5831\u3001\u53d6\u5f15\u5148\u3068\u306e\u30e1\u30fc\u30eb\u306e\u3084\u308a\u53d6\u308a\u3068\u3044\u3063\u305f\u88dc\u52a9\u8cc7\u6599\u3092\u6b8b\u3057\u3066\u304a\u304f\u3068\u3001\u5f8c\u65e5\u554f\u3044\u5408\u308f\u305b\u3092\u53d7\u3051\u305f\u3068\u304d\u306b\u3082\u8aac\u660e\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u30fb\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u30bf\u30af\u30b7\u30fc\u4ee3\u306e\u6271\u3044\u306f\u3069\u3046\u5909\u308f\u3063\u305f\uff1f<\/h2>\n<p>\u30bf\u30af\u30b7\u30fc\u306f<a href=\"https:\/\/biz.moneyforward.com\/invoice\/basic\/48071\/\" title=\"\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6<\/a>\u4e0a\u306e\u300c\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u7279\u4f8b\u300d\u306e\u5bfe\u8c61\u5916\u3067\u3042\u308b\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u9069\u683c<a href=\"https:\/\/biz.moneyforward.com\/invoice\/\" title=\"\u8acb\u6c42\u66f8\">\u8acb\u6c42\u66f8<\/a>\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u4fdd\u5b58\u304c\u4ed5\u5165<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\u306e\u8981\u4ef6\u306b\u306a\u308a\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44331\/\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5<\/a>\u306b\u3088\u308b\u96fb\u5b50\u9818\u53ce\u66f8\u306e\u53d6\u6271\u3044\u3082\u3042\u308f\u305b\u3066\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u3068\u3057\u3066\u306e\u9818\u53ce\u66f8\u8981\u4ef6<\/h3>\n<p><span style=\"background-color: 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title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a>\u6cd5\u65bd\u884c\u4ee4\u7b2c70\u6761\u306e9\u7b2c2\u9805\uff09\u3002\u305f\u3060\u3057\u3001\u5f93\u696d\u54e1\u304c\u51fa\u5f35\u306e\u305f\u3081\u306b\u5229\u7528\u3057\u4f1a\u793e\u304c\u7acb\u66ff\u7cbe\u7b97\u3059\u308b\u5834\u5408\u306f\u300c\u51fa\u5f35\u65c5\u8cbb\u7b49\u7279\u4f8b\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u7bc4\u56f2\u306a\u3089\u5e33\u7c3f\u3078\u306e\u8a18\u8f09\u306e\u307f\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u672a\u767b\u9332\u306e\u500b\u4eba\u30bf\u30af\u30b7\u30fc\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u306f\u3001\u7d4c\u904e\u63aa\u7f6e\u3068\u3057\u30662023\u5e7410\u6708\uff5e2026\u5e749\u6708\u306f80%\u30012026\u5e7410\u6708\uff5e2029\u5e749\u6708\u306f50%\u307e\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice.htm\" rel=\"noopener\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u96fb\u5b50\u9818\u53ce\u66f8\u306e\u4fdd\u5b58\u30eb\u30fc\u30eb<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30bf\u30af\u30b7\u30fc\u30a2\u30d7\u30ea\u3084\u30e1\u30fc\u30eb\u3067\u53d7\u3051\u53d6\u3063\u305f\u96fb\u5b50\u9818\u53ce\u66f8\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3088\u308a\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>2024\u5e741\u6708\u304b\u3089\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u96fb\u5b50\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u304a\u308a\u3001\u753b\u9762\u306b\u8868\u793a\u3055\u308c\u305f\u9818\u53ce\u66f8\u3092\u5370\u5237\u3057\u3066\u7d19\u3060\u3051\u3067\u4fdd\u5b58\u3059\u308b\u53d6\u6271\u3044\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u30bf\u30af\u30b7\u30fc\u30a2\u30d7\u30ea\u3067\u6c7a\u6e08\u3057\u305f\u5834\u5408\u306f\u3001\u30a2\u30d7\u30ea\u5185\u9818\u53ce\u66f8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3001\u6539\u3056\u3093\u9632\u6b62\u3068\u691c\u7d22\u6027\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5f62\u3067\u4fdd\u5b58\u3057\u307e\u3059\u3002\u7d19\u306e\u9818\u53ce\u66f8\u306f\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3082\u3067\u304d\u307e\u3059\u304c\u3001\u7d19\u306e\u307e\u307e\u4fdd\u5b58\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u30bf\u30af\u30b7\u30fc\u4ee3\u3092\u7d4c\u8cbb\u306b\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30bf\u30af\u30b7\u30fc\u4ee3\u306f\u7a0e\u52d9\u8abf\u67fb\u3067\u78ba\u8a8d\u3055\u308c\u3084\u3059\u3044\u8cbb\u76ee\u306e\u305f\u3081\u3001\u696d\u52d9\u95a2\u9023\u6027\u3092\u793a\u3059\u8a18\u9332\u306e\u4fdd\u7ba1\u304c\u5927\u5207\u3067\u3059\u3002<\/b><\/span>1\u56de\u3054\u3068\u306e\u91d1\u984d\u306f\u5c0f\u3055\u304f\u3066\u3082\u3001\u5e74\u9593\u3092\u901a\u3059\u3068\u307e\u3068\u307e\u3063\u305f\u984d\u306b\u306a\u308a\u3084\u3059\u304f\u3001\u696d\u52d9\u5229\u7528\u3068\u79c1\u7528\u5229\u7528\u306e\u5224\u5225\u3082\u3064\u304d\u306b\u304f\u3044\u3053\u3068\u304b\u3089\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u30c1\u30a7\u30c3\u30af\u3055\u308c\u3084\u3059\u3044\u9805\u76ee\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6307\u6458\u3092\u53d7\u3051\u306a\u3044\u305f\u3081\u306b\u3001\u6b21\u306e\u6e96\u5099\u3092\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u53d6\u5f15\u5148\u3078\u306e\u8a2a\u554f\u5c65\u6b74\u3084\u65e5\u5831\u3092\u6b8b\u3059<\/li>\n<li>\u9818\u53ce\u66f8\u306b\u306f\u65e5\u4ed8\u30fb\u7d4c\u8def\u30fb\u76ee\u7684\u3092\u30e1\u30e2\u3059\u308b<\/li>\n<li>\u63a5\u5f85\u3092\u4e3b\u50ac\u3057\u305f\u5834\u5408\u306f\u62db\u5f85\u72b6\u3084\u6848\u5185\u3082\u4fdd\u7ba1\u3059\u308b<\/li>\n<li>\u7acb\u66ff\u7cbe\u7b97\u3067\u306f\u8cac\u4efb\u8005\u306e\u78ba\u8a8d\u30b5\u30a4\u30f3\u3092\u5f97\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u63a5\u5f85\u304c\u7d61\u3080\u30bf\u30af\u30b7\u30fc\u4ee3\u306f\u3001\u696d\u52d9\u79fb\u52d5\u3068\u3057\u3066\u65c5\u8cbb\u4ea4\u901a\u8cbb\u3067\u51e6\u7406\u3057\u3066\u3044\u305f\u3082\u306e\u3092\u3001\u5f8c\u304b\u3089\u63a5\u5f85\u4ea4\u969b\u8cbb\u3078\u632f\u308a\u66ff\u3048\u308b\u3079\u304d\u3060\u3063\u305f\u3068\u5224\u65ad\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u4e3b\u50ac\u5074\u304b\u62db\u5f85\u3092\u53d7\u3051\u308b\u5074\u304b\u3092\u6bce\u56de\u78ba\u8a8d\u3059\u308b\u7fd2\u6163\u3092\u6301\u3063\u3066\u304a\u304f\u3068\u3001\u4fee\u6b63\u5bfe\u5fdc\u306e\u624b\u9593\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u30bf\u30af\u30b7\u30fc\u4ee3\u306a\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u5224\u5b9a\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u8ab2\u984c<\/h2>\n<p>\u30bf\u30af\u30b7\u30fc\u4ee3\u306e\u3088\u3046\u306b\u3001\u5229\u7528\u76ee\u7684\u306b\u3088\u3063\u3066\u9069\u5207\u306a\u52d8\u5b9a\u79d1\u76ee\u304c\u5909\u308f\u308b\u8cbb\u76ee\u306e\u5224\u5b9a\u3084\u4ed5\u8a33\u4f5c\u696d\u306b\u82e6\u52b4\u3057\u3066\u3044\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9\u304c\u5b9f\u65bd\u3057\u305f\u8abf\u67fb\u306b\u3088\u308a\u3001\u5b9f\u969b\u306e\u7d4c\u7406\u73fe\u5834\u3067\u3082\u540c\u69d8\u306e\u8ab2\u984c\u3092\u62b1\u3048\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u540c\u8abf\u67fb\u306b\u304a\u3044\u3066\u3001\u4ed5\u8a33\u4f5c\u696d\u306e\u5de5\u7a0b\u306b\u304a\u3044\u3066\u6700\u3082\u5de5\u6570\u304c\u304b\u304b\u3063\u3066\u3044\u308b\u4f5c\u696d\u3092\u5c0b\u306d\u305f\u3068\u3053\u308d\u3001\u6700\u3082\u591a\u304b\u3063\u305f\u306e\u306f\u300c\u9069\u5207\u306a\u52d8\u5b9a\u79d1\u76ee\u3084\u6d88\u8cbb\u7a0e\u533a\u5206\uff08\u8ab2\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u7b49\uff09\u306e\u5224\u5b9a\u300d\u3067\u300136.8%\u3067\u3057\u305f\u3002\u6b21\u3044\u3067\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\u304c34.5%\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u6d3b\u7528\u3067\u52d8\u5b9a\u79d1\u76ee\u5224\u5b9a\u3092\u30b9\u30e0\u30fc\u30ba\u306b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30bf\u30af\u30b7\u30fc\u4ee3\u306e\u4ed5\u8a33\u306f\u3001\u65c5\u8cbb\u4ea4\u901a\u8cbb\u304b\u63a5\u5f85\u4ea4\u969b\u8cbb\u304b\u306e\u5224\u65ad\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u624b\u4f5c\u696d\u3067\u4e00\u3064\u3072\u3068\u3064\u78ba\u8a8d\u3057\u3066\u5165\u529b\u3059\u308b\u3068\u6642\u9593\u304c\u304b\u304b\u308a\u304c\u3061\u3067\u3059\u3002<\/b><\/span><a 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