{"id":57951,"date":"2022-02-10T16:28:27","date_gmt":"2022-02-10T07:28:27","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=57951"},"modified":"2026-04-15T12:36:32","modified_gmt":"2026-04-15T03:36:32","slug":"%e8%b3%83%e4%b8%8a%e3%81%92%e7%a8%8e%e5%88%b6%e3%81%a8%e3%81%af%ef%bc%9f%e4%bb%a4%e5%92%8c4%e5%b9%b4%e5%ba%a6%e7%a8%8e%e5%88%b6%e6%94%b9%e6%ad%a3%e3%81%ab%e3%82%88%e3%82%8b%e5%a4%89%e6%9b%b4%e7%82%b9","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/57951\/","title":{"rendered":"\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u3068\u306f\uff1f\u6982\u8981\u3084\u5bfe\u8c61\u3001\u6d3b\u7528\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u3068\u306f\u3069\u3093\u306a\u5236\u5ea6\uff1f<\/div>\n<p><strong>\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306f\u3001\u524d\u5e74\u5ea6\u3088\u308a\u7d66\u4e0e\u7dcf\u984d\u3092\u5897\u3084\u3057\u305f\u4f01\u696d\u304c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u30fb\u6240\u5f97\u7a0e\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/strong><\/p>\n<ul class=\"summary-box__list 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title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u3067\u3001\u56fd\u5185\u96c7\u7528\u8005\u306e\u7d66\u4e0e\u3092\u5897\u3084\u3057\u305f\u4e8b\u696d\u8005\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306f\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3092\u5f15\u304d\u4e0a\u3052\u305f\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u5bfe\u3057\u3001\u6cd5\u4eba\u7a0e\u3084\u6240\u5f97\u7a0e\u306e\u7a0e\u984d\u63a7\u9664\u3092\u8a8d\u3081\u308b\u5236\u5ea6\u3067\u3059\u3002\u8cc3\u4e0a\u3052\u3068\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3092\u540c\u6642\u306b\u5b9f\u73fe\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4f01\u696d\u898f\u6a21\u3054\u3068\u306e\u533a\u5206\u3084\u9069\u7528\u8981\u4ef6\u3001\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u898b\u76f4\u3057\u306a\u3069\u3001\u7406\u89e3\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5236\u5ea6\u306e\u6982\u8981\u304b\u3089\u6539\u6b63\u5185\u5bb9\u3001\u5c0e\u5165\u6642\u306e\u6ce8\u610f\u70b9\u306a\u3069\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<div 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style=\"background-color: #ffff99;\"><b>\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306b\u304a\u3051\u308b\u4f01\u696d\u533a\u5206\u306f\u3001\u4e3b\u306b\u300c\u5f93\u696d\u54e1\u6570\u300d\u3068\u300c<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" 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style=\"background-color: #ffff99;\"><b>\u5927\u4f01\u696d\u3068\u4e2d\u5805\u4f01\u696d\u3092\u5206\u3051\u308b\u6700\u5927\u306e\u57fa\u6e96\u306f\u3001\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u6570\u304c\u300c2,000\u4eba\u300d\u3092\u8d85\u3048\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u3059\u3002<\/b><\/span>2,000\u4eba\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u4e2d\u5805\u4f01\u696d\u3068\u3057\u3066\u3001\u3088\u308a\u624b\u539a\u3044\u512a\u9047\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u89aa\u4f1a\u793e\u306a\u3069\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u5f93\u696d\u54e1\u6570\u304c1\u4e07\u4eba\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u4e2d\u5805\u4f01\u696d\u304b\u3089\u9664\u5916\u3055\u308c\u5927\u4f01\u696d\u6271\u3044\u3068\u306a\u308b\u300c\u5927\u898f\u6a21\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u6392\u9664\u300d\u306e\u30eb\u30fc\u30eb\u3082\u5b58\u5728\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u300c\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u300d\u3068\u3044\u3046\u57fa\u6e96\u304c\u512a\u5148\u3055\u308c\u3001\u8cc7\u91d1\u529b\u306e\u4e4f\u3057\u3044\u4e8b\u696d\u8005\u307b\u3069\u9ad8\u3044\u63a7\u9664\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u8a2d\u8a08\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5f8c\u306e\u4f01\u696d\u533a\u5206\u30fb\u5224\u5b9a\u57fa\u6e96\u304a\u3088\u3073\u5909\u66f4\u70b9\u307e\u3068\u3081<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u57fa\u3065\u304d\u30012026\u5e744\u6708\u4ee5\u964d\u306e\u5404\u533a\u5206\u306e\u5b9a\u7fa9\u3068\u3001\u5236\u5ea6\u306e\u5b58\u7d9a\u72b6\u6cc1\u3092\u4ee5\u4e0b\u306e\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u533a\u5206<\/th>\n<th>\u5224\u5b9a\u57fa\u6e96\uff08\u5f93\u696d\u54e1\u6570\u30fb\u8cc7\u672c\u91d1\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u5927\u4f01\u696d<\/strong><\/td>\n<td style=\"text-align: left;\">\u4e2d\u5c0f\u4f01\u696d\u3092\u9664\u304f\u3001\u5f93\u696d\u54e1\u6570 2,000\u4eba\u8d85\u306e\u6cd5\u4eba<br \/>\n\uff08\u307e\u305f\u306f \u8cc7\u672c\u91d110\u5104\u5186\u4ee5\u4e0a \u304b\u3064 \u5f93\u696d\u54e11,000\u4eba\u4ee5\u4e0a\uff09<\/td>\n<\/tr>\n<tr>\n<td><strong>\u4e2d\u5805\u4f01\u696d<\/strong><\/td>\n<td style=\"text-align: left;\">\u4e2d\u5c0f\u4f01\u696d\u3092\u9664\u304f\u3001\u5f93\u696d\u54e1\u6570 2,000\u4eba\u4ee5\u4e0b\u306e\u6cd5\u4eba<\/td>\n<\/tr>\n<tr>\n<td><strong>\u4e2d\u5c0f\u4f01\u696d<\/strong><\/td>\n<td style=\"text-align: left;\">\u8cc7\u672c\u91d1 1\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba<br \/>\n\uff08\u307e\u305f\u306f \u5f93\u696d\u54e11,000\u4eba\u4ee5\u4e0b\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\uff09<br \/>\n\u203b\u5927\u898f\u6a21\u6cd5\u4eba\u306e\u5b50\u4f1a\u793e\uff08\u307f\u306a\u3057\u5927\u4f01\u696d\uff09\u7b49\u3092\u9664\u304f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<h2>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306e\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306e\u5909\u66f4\u70b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u3001\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306e\u5bfe\u8c61\u533a\u5206\u3054\u3068\u306b\u5236\u5ea6\u306e\u6574\u7406\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u5927\u4f01\u696d\u5411\u3051\u306f\u5ec3\u6b62\u3001\u4e2d\u5805\u4f01\u696d\u5411\u3051\u306f\u8981\u4ef6\u5f15\u4e0a\u3052\u306e\u3046\u3048\u7d42\u4e86\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306f\u57fa\u672c\u67a0\u3092\u7dad\u6301\u3057\u3064\u3064\u4e00\u90e8\u7279\u4f8b\u3092\u5ec3\u6b62\u3059\u308b\u5185\u5bb9\u3067\u3059\u3002<\/p>\n<h3>\u3010\u5927\u4f01\u696d\u5411\u3051\u30112026\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3092\u3082\u3063\u3066\u5ec3\u6b62<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5927\u4f01\u696d\uff08\u5168\u4f01\u696d\u5411\u3051\u63aa\u7f6e\uff09\u306f\u3001\u5f93\u6765\u306e\u9069\u7528\u671f\u9650\u3092\u5f85\u305f\u305a\u306b2026\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3092\u3082\u3063\u3066\u7d42\u4e86\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306b\u3088\u308a\u30012026\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3067\u306f\u3001\u8cc3\u4e0a\u3052\u306b\u3088\u308b\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002\u5236\u5ea6\u3092\u4e2d\u5c0f\u4f01\u696d\u4e2d\u5fc3\u3078\u518d\u7de8\u3059\u308b\u65b9\u91dd\u304c\u793a\u3055\u308c\u3001\u5927\u4f01\u696d\u306f\u6539\u6b63\u5f8c\u306b\u672c\u5236\u5ea6\u3092\u6d3b\u7528\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u9069\u7528\u53ef\u5426\u306f\u4e8b\u696d\u5e74\u5ea6\u306e\u958b\u59cb\u65e5\u3067\u5224\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/555\/\" data-internallinksmanager029f6b8e52c=\"502\" title=\"\u6c7a\u7b97\u6708\">\u6c7a\u7b97\u6708<\/a>\u306b\u3088\u3063\u3066\u5f71\u97ff\u6642\u671f\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u3010\u4e2d\u5805\u4f01\u696d\u5411\u3051\u3011\u8981\u4ef6\u3092\u5f15\u304d\u4e0a\u3052\u305f\u3046\u3048\u30672027\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3092\u3082\u3063\u3066\u7d42\u4e86<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e2d\u5805\u4f01\u696d\u5411\u3051\u63aa\u7f6e\u306f\u3001\u6700\u7d42\u5e74\u5ea6\u306b\u5411\u3051\u3066\u8cc3\u4e0a\u3052\u6c34\u6e96\u306e\u57fa\u6e96\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u63a7\u9664\u7387\u306e\u4f53\u7cfb\u3082\u898b\u76f4\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u539f\u5247\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8cc3\u4e0a\u3052\u7387\u304c\u5f93\u524d\u3088\u308a\u9ad8\u304f\u8a2d\u5b9a\u3055\u308c\u3001\u52a0\u7b97\u63a7\u9664\u3082\u6bb5\u968e\u7684\u306a\u8cc3\u4e0a\u3052\u7387\u306b\u5fdc\u3058\u305f\u8a2d\u8a08\u3078\u5909\u66f4\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u3046\u3048\u3067\u5236\u5ea6\u81ea\u4f53\u306f2027\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3092\u3082\u3063\u3066\u7d42\u4e86\u3057\u307e\u3059\u3002\u9069\u7528\u671f\u9593\u4e2d\u306f\u65b0\u57fa\u6e96\u3067\u306e\u5224\u5b9a\u3068\u306a\u308b\u305f\u3081\u3001\u4e88\u5b9a\u3057\u3066\u3044\u308b\u8cc3\u4e0a\u3052\u7387\u304c\u6539\u6b63\u5f8c\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u304b\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u3010\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u3011\u73fe\u884c\u5236\u5ea6\u3092\u7dad\u6301\u3059\u308b\u304c\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u4e0a\u4e57\u305b\u306f\u5ec3\u6b62<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u63aa\u7f6e\u306f\u3001\u57fa\u672c\u7684\u306a\u7a0e\u984d\u63a7\u9664\u306e\u67a0\u7d44\u307f\u306f\u7d99\u7d9a\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u7b49\u306e\u5897\u52a0\u984d\u306b\u4e00\u5b9a\u306e\u63a7\u9664\u7387\u3092\u4e57\u3058\u3001\u6cd5\u4eba\u7a0e\u307e\u305f\u306f\u6240\u5f97\u7a0e\u304b\u3089\u63a7\u9664\u3059\u308b\u4ed5\u7d44\u307f\u306f\u7dad\u6301\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u5897\u52a0\u306b\u5fdc\u3058\u305f\u4e0a\u4e57\u305b\u7a0e\u984d\u63a7\u9664\u306f\u5ec3\u6b62\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4eba\u6750\u80b2\u6210\u6295\u8cc7\u3068\u7d44\u307f\u5408\u308f\u305b\u305f\u63a7\u9664\u7387\u5f15\u4e0a\u3052\u306f\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u9069\u7528\u6642\u671f\u306e\u76ee\u5b89\u306f\u4f01\u696d\u533a\u5206\u3054\u3068\u306b\u7570\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5927\u4f01\u696d\u5411\u3051\u306f2026\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304c\u5bfe\u8c61\u3067\u3001\u305d\u308c\u4ee5\u964d\u306f\u9069\u7528\u4e0d\u53ef\u3067\u3059\u3002<\/b><\/span>\u4e2d\u5805\u4f01\u696d\u5411\u3051\u306f\u8981\u4ef6\u898b\u76f4\u3057\u5f8c\u30012027\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304c\u6700\u7d42\u5bfe\u8c61\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306f\u57fa\u672c\u5236\u5ea6\u3092\u7dad\u6301\u3057\u3064\u3064\u3001\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u4e0a\u4e57\u305b\u306e\u307f\u5ec3\u6b62\u3055\u308c\u307e\u3059\u3002\u6539\u6b63\u5185\u5bb9\u306f\u4e8b\u696d\u5e74\u5ea6\u5358\u4f4d\u3067\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u6c7a\u7b97\u671f\u3068\u958b\u59cb\u65e5\u3092\u57fa\u6e96\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5185\u5bb9\u3092\u53cd\u6620\u3057\u3001\u73fe\u884c\u5236\u5ea6\uff08\u6539\u6b63\u524d\uff09\u3068\u4ee4\u548c8\u5e74\u5ea6\u4ee5\u964d\uff08\u6539\u6b63\u5f8c\uff09\u306e\u9055\u3044\u304c\u308f\u304b\u308b\u6bd4\u8f03\u8868\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u533a\u5206<\/th>\n<th>\u9805\u76ee<\/th>\n<th>\u6539\u6b63\u524d\uff08\u73fe\u884c\u5236\u5ea6\uff09<\/th>\n<th>\u6539\u6b63\u5f8c\uff08\u4ee4\u548c8\u5e74\u5ea6\u301c\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"3\"><strong>\u5927\u4f01\u696d<\/strong><\/td>\n<td style=\"text-align: left;\">\u5b58\u7d9a\u72b6\u6cc1<\/td>\n<td style=\"text-align: left;\">\u9069\u7528\u53ef\u80fd<\/td>\n<td style=\"text-align: left;\">2026\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3092\u3082\u3063\u3066\u5ec3\u6b62\uff08\u9069\u7528\u4e0d\u53ef\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6700\u4f4e\u8cc3\u4e0a\u3052\u8981\u4ef6<\/td>\n<td style=\"text-align: left;\">3\uff05\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">\uff0d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6700\u5927\u63a7\u9664\u7387<\/td>\n<td style=\"text-align: left;\">35\uff05<\/td>\n<td style=\"text-align: left;\">0\uff05<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><strong>\u4e2d\u5805\u4f01\u696d<\/strong><\/td>\n<td style=\"text-align: left;\">\u5b58\u7d9a\u72b6\u6cc1<\/td>\n<td style=\"text-align: left;\">\u9069\u7528\u53ef\u80fd<\/td>\n<td style=\"text-align: left;\">\u7d99\u7d9a\uff082027\u5e743\u6708\u672b\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6700\u4f4e\u8cc3\u4e0a\u3052\u8981\u4ef6<\/td>\n<td style=\"text-align: left;\">3\uff05\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">4\uff05\u4ee5\u4e0a\uff08\u53b3\u683c\u5316\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6700\u5927\u63a7\u9664\u7387<\/td>\n<td style=\"text-align: left;\">35\uff05<\/td>\n<td style=\"text-align: left;\">35\uff05<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><strong>\u4e2d\u5c0f\u4f01\u696d<\/strong><\/td>\n<td style=\"text-align: left;\">\u5b58\u7d9a\u72b6\u6cc1<\/td>\n<td style=\"text-align: left;\">\u9069\u7528\u53ef\u80fd<\/td>\n<td style=\"text-align: left;\">\u7d99\u7d9a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6700\u4f4e\u8cc3\u4e0a\u3052\u8981\u4ef6<\/td>\n<td style=\"text-align: left;\">1.5\uff05\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">1.5\uff05\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6700\u5927\u63a7\u9664\u7387<\/td>\n<td style=\"text-align: left;\">45\uff05<\/td>\n<td style=\"text-align: left;\">35\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306b\u3088\u308b\u4f01\u696d\u306e\u30e1\u30ea\u30c3\u30c8\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306f\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3092\u5f15\u304d\u4e0a\u3052\u305f\u4f01\u696d\u306b\u5bfe\u3057\u3001\u7a0e\u984d\u63a7\u9664\u3068\u3044\u3046\u5f62\u3067\u76f4\u63a5\u7684\u306a\u652f\u63f4\u3092\u884c\u3046\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u5358\u306a\u308b\u30b3\u30b9\u30c8\u5897\u3067\u306f\u306a\u304f\u3001\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3068\u4f01\u696d\u4fa1\u5024\u5411\u4e0a\u306e\u4e21\u9762\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<h3>\u6cd5\u4eba\u7a0e\u3084\u6240\u5f97\u7a0e\u306e\u7a0e\u984d\u3092\u76f4\u63a5\u6e1b\u3089\u305b\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306e\u6700\u5927\u306e\u5229\u70b9\u306f\u3001\u7d66\u4e0e\u7b49\u306e\u5897\u52a0\u984d\u306b\u4e00\u5b9a\u306e\u63a7\u9664\u7387\u3092\u4e57\u3058\u305f\u91d1\u984d\u3092\u3001\u6cd5\u4eba\u7a0e\u307e\u305f\u306f\u6240\u5f97\u7a0e\u304b\u3089\u76f4\u63a5\u5dee\u3057\u5f15\u3051\u308b\u70b9\u306b\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u3089\u3059\u4ed5\u7d44\u307f\u3067\u306f\u306a\u304f\u3001\u7b97\u51fa\u3055\u308c\u305f\u7a0e\u984d\u305d\u306e\u3082\u306e\u3092\u6e1b\u984d\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8cc7\u91d1\u6d41\u51fa\u3092\u6291\u3048\u306a\u304c\u3089\u8cc3\u4e0a\u3052\u3092\u5b9f\u65bd\u3067\u304d\u3001\u5b9f\u8cea\u7684\u306a\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002\u4f01\u696d\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"449\" title=\"\u8cc7\u91d1\u7e70\u308a\">\u8cc7\u91d1\u7e70\u308a<\/a>\u306b\u3068\u3063\u3066\u5373\u52b9\u6027\u306e\u3042\u308b\u52b9\u679c\u304c\u898b\u8fbc\u3081\u307e\u3059\u3002<\/p>\n<h3>\u4eba\u6750\u78ba\u4fdd\u3084\u5f93\u696d\u54e1\u6e80\u8db3\u5ea6\u306e\u5411\u4e0a\u306b\u3064\u306a\u304c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u6c34\u6e96\u306e\u5f15\u4e0a\u3052\u306f\u3001\u512a\u79c0\u306a\u4eba\u6750\u306e\u63a1\u7528\u3084\u5b9a\u7740\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002<\/b><\/span>\u8cc3\u4e0a\u3052\u3092\u884c\u3046\u4f01\u696d\u3068\u3057\u3066\u5bfe\u5916\u7684\u306a\u8a55\u4fa1\u304c\u9ad8\u307e\u308b\u3053\u3068\u3067\u3001\u63a1\u7528\u6d3b\u52d5\u306b\u3082\u597d\u5f71\u97ff\u304c\u751f\u307e\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u65e2\u5b58\u5f93\u696d\u54e1\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u5411\u4e0a\u3084\u96e2\u8077\u7387\u306e\u4f4e\u4e0b\u3082\u671f\u5f85\u3067\u304d\u3001\u7d44\u7e54\u5168\u4f53\u306e\u751f\u7523\u6027\u5411\u4e0a\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u7a0e\u5236\u306e\u5f8c\u62bc\u3057\u304c\u3042\u308b\u3053\u3068\u3067\u3001\u8cc3\u4e0a\u3052\u306b\u8e0f\u307f\u5207\u308a\u3084\u3059\u3044\u74b0\u5883\u304c\u6574\u3044\u307e\u3059\u3002<\/p>\n<h2>\u8cc3\u4e0a\u3052\u7a0e\u5236\u306b\u3088\u308b\u5f93\u696d\u54e1\u306e\u30e1\u30ea\u30c3\u30c8\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc3\u4e0a\u3052\u7a0e\u5236\uff08\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\uff09\u306f\u4f01\u696d\u5411\u3051\u306e\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u3067\u3059\u304c\u3001\u305d\u306e\u52b9\u679c\u306f\u5f93\u696d\u54e1\u306b\u3082\u53ca\u3073\u307e\u3059\u3002<\/b><\/span>\u4f01\u696d\u304c\u8cc3\u91d1\u3092\u5f15\u304d\u4e0a\u3052\u3084\u3059\u304f\u306a\u308b\u3053\u3068\u3067\u3001\u5b9f\u8cea\u7684\u306a\u624b\u53d6\u308a\u306e\u5897\u52a0\u3084\u96c7\u7528\u74b0\u5883\u306e\u5b89\u5b9a\u306b\u3064\u306a\u304c\u308b\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<h3>\u8cc3\u91d1\u306e\u5f15\u4e0a\u3052\u306b\u3088\u308a\u624b\u53d6\u308a\u53ce\u5165\u306e\u5897\u52a0\u304c\u671f\u5f85\u3067\u304d\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc3\u4e0a\u3052\u7a0e\u5236\u306e\u76f4\u63a5\u7684\u306a\u52b9\u679c\u306f\u3001\u7d66\u4e0e\u6c34\u6e96\u306e\u4e0a\u6607\u3067\u3059\u3002<\/b><\/span>\u4f01\u696d\u304c\u524d\u5e74\u5ea6\u3088\u308a\u7d66\u4e0e\u7dcf\u984d\u3092\u5897\u3084\u3059\u3053\u3068\u3067\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u8cc3\u4e0a\u3052\u3092\u5b9f\u65bd\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u5f93\u696d\u54e1\u306f\u57fa\u672c\u7d66\u3084\u8cde\u4e0e\u306e\u5897\u984d\u3068\u3044\u3046\u5f62\u3067\u53ce\u5165\u5897\u52a0\u306e\u6069\u6075\u3092\u53d7\u3051\u307e\u3059\u3002\u7269\u4fa1\u4e0a\u6607\u5c40\u9762\u306b\u304a\u3044\u3066\u3082\u751f\u6d3b\u6c34\u6e96\u3092\u7dad\u6301\u3057\u3084\u3059\u304f\u306a\u308a\u3001\u5bb6\u8a08\u306e\u5b89\u5b9a\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>\u96c7\u7528\u306e\u5b89\u5b9a\u3084\u8077\u5834\u74b0\u5883\u306e\u6539\u5584\u306b\u3064\u306a\u304c\u308a\u307e\u3059<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc3\u91d1\u5f15\u4e0a\u3052\u3092\u5b9f\u65bd\u3059\u308b\u4f01\u696d\u306f\u3001\u4eba\u6750\u78ba\u4fdd\u3084\u5b9a\u7740\u3092\u91cd\u8996\u3059\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u6539\u5584\u3068\u3042\u308f\u305b\u3066\u4eba\u4e8b\u5236\u5ea6\u306e\u898b\u76f4\u3057\u3084\u50cd\u304d\u65b9\u6539\u9769\u304c\u9032\u3080\u5834\u5408\u3082\u3042\u308a\u3001\u9577\u671f\u7684\u306b\u5b89\u5fc3\u3057\u3066\u50cd\u3051\u308b\u74b0\u5883\u304c\u6574\u3044\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u306e\u6e80\u8db3\u5ea6\u304c\u9ad8\u307e\u308b\u3053\u3068\u3067\u96e2\u8077\u7387\u304c\u4f4e\u4e0b\u3057\u3001\u7d44\u7e54\u306e\u5b89\u5b9a\u6027\u3082\u5411\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<h2>\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306e\u6cd5\u4eba\u7a0e\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u3092\u5229\u7528\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u4e8b\u524d\u306e\u8a8d\u5b9a\u3084\u7533\u8acb\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u4f8b\u3048\u3070\u6cd5\u4eba\u306e\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u6cd5\u4eba\u7a0e\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u66f8\u63d0\u51fa\u306e\u969b\u306b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list 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