{"id":60330,"date":"2022-06-17T17:21:59","date_gmt":"2022-06-17T08:21:59","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=60330"},"modified":"2026-02-05T13:33:43","modified_gmt":"2026-02-05T04:33:43","slug":"%e6%a9%9f%e6%a2%b0%e3%82%84%e8%a3%85%e7%bd%ae%e3%81%ae%e6%b8%9b%e4%be%a1%e5%84%9f%e5%8d%b4%e3%82%92%e8%a7%a3%e8%aa%ac%ef%bc%81%e5%99%a8%e5%85%b7%e3%82%84%e5%82%99%e5%93%81%e3%81%a8%e3%81%af%e4%bd%95","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/60330\/","title":{"rendered":"\u6a5f\u68b0\u8a2d\u5099\u3084\u88c5\u7f6e\u306e\u6e1b\u4fa1\u511f\u5374\u3092\u89e3\u8aac\uff01\u5668\u5177\u3084\u5099\u54c1\u3068\u306f\u4f55\u304c\u7570\u306a\u308b\uff1f"},"content":{"rendered":"<p>\u6a5f\u68b0\u8a2d\u5099\u3084\u88c5\u7f6e\u3092<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" 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title=\"\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40 \u511f\u5374\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u7528\u3044\u308b\u8010\u7528\u5e74\u6570\" href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/shisan\/info\/taiyo_nensu.html#:~:text=%E6%B8%9B%E4%BE%A1%E5%84%9F%E5%8D%B4%E8%B3%87%E7%94%A3%E3%81%AE%E3%80%8C%E8%80%90%E7%94%A8,%E3%81%AB%E3%82%88%E3%82%8A%E5%AE%9A%E3%82%81%E3%82%89%E3%82%8C%E3%81%A6%E3%81%84%E3%81%BE%E3%81%99%E3%80%82\" target=\"_blank\" rel=\"noopener\">\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40 \u511f\u5374\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u7528\u3044\u308b\u8010\u7528\u5e74\u6570<\/a><\/p>\n<h3>\u305d\u3082\u305d\u3082\u6e1b\u4fa1\u511f\u5374\u3068\u306f\uff1f<\/h3>\n<p><span style=\"background-color: 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class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<p>\u53c2\u8003\uff1a<a title=\"\u56fd\u7a0e\u5e81 No.2100\u2003\u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.2100\u2003\u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057<\/a><\/p>\n<h3>\u6a5f\u68b0\u8a2d\u5099\u3084\u88c5\u7f6e\u306b\u3042\u305f\u308b\u3082\u306e\u306f\u4f55\uff1f<\/h3>\n<p>\u6a5f\u68b0\u3084\u88c5\u7f6e\u3068\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u8907\u6570\u306e\u3082\u306e\u304c\u4e00\u4f53\u3068\u306a\u3063\u3066\u8a2d\u5099\u3092\u5f62\u6210\u3057\u3001\u3072\u3068\u3064\u306e\u6a5f\u80fd\u3092\u679c\u305f\u3059\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002<\/b><\/span>\u30a4\u30e1\u30fc\u30b8\u3057\u3084\u3059\u3044\u306e\u306f\u88fd\u9020\u696d\u306e\u751f\u7523\u30e9\u30a4\u30f3\u3067\u3059\u3002\u751f\u7523\u30e9\u30a4\u30f3\u306b\u306f\u6570\u591a\u304f\u306e\u6a5f\u68b0\u3084\u88c5\u7f6e\u304c\u914d\u7f6e\u3055\u308c\u3001\u305d\u308c\u5358\u4f53\u3067\u4f55\u304b\u3092\u4f5c\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<strong>\u3072\u3068\u3064\u306e\u76ee\u7684\u3092\u679c\u305f\u3059\u305f\u3081\u306b\u4f5c\u3089\u308c\u305f\u751f\u7523\u30e9\u30a4\u30f3\u306e\u4e2d\u3067\u3001\u305d\u306e\u4e00\u90e8\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u3082\u306e\u3092\u6a5f\u68b0\u3084\u88c5\u7f6e\u3068\u3044\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5168\u4f53\u3067\u3072\u3068\u3064\u306e\u6a5f\u80fd\u3092\u679c\u305f\u3059\u3068\u3044\u3046\u8003\u3048\u65b9\u306f\u3001\u6a5f\u68b0\u88c5\u7f6e\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"76\" title=\"\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\">\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5<\/a>\u306b\u3082\u5f71\u97ff\u3057\u3066\u3044\u307e\u3059\u3002\u6a5f\u68b0\u88c5\u7f6e\u306e\u6e1b\u4fa1\u511f\u5374\u3067\u306f\u300c\u7dcf\u5408\u511f\u5374\u300d\u3068\u3044\u3046\u65b9\u6cd5\u304c\u63a1\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u751f\u7523\u30e9\u30a4\u30f3\u5168\u4f53\u3067\u3072\u3068\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u3067\u3042\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u306b\u57fa\u3065\u3044\u305f\u3082\u306e\u3067\u3059\uff08\u7dcf\u5408\u511f\u5374\u306b\u3064\u3044\u3066\u306f\u5f8c\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\uff09\u3002<\/p>\n<p>\u3053\u306e\u8003\u3048\u65b9\u3092\u3082\u3068\u306b\u3059\u308b\u3068\u3001\u81ea\u52d5\u8eca\u3084\u96fb\u8a71\u6a5f\u306a\u3069\u306e\u5358\u4f53\u3067\u5f79\u5272\u3092\u679c\u305f\u305b\u308b\u3082\u306e\u306f\u6a5f\u68b0\u88c5\u7f6e\u306b\u306f\u3042\u305f\u3089\u306a\u3044\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6a5f\u68b0\u8a2d\u5099\u3084\u88c5\u7f6e\u306e\u8010\u7528\u5e74\u6570<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6a5f\u68b0\u3084\u88c5\u7f6e\u306f\u56fa\u5b9a\u8cc7\u7523\u3067\u3042\u308a\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/b><\/span>\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u6b63\u3057\u3044\u8010\u7528\u5e74\u6570\u3092\u77e5\u3063\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6a5f\u68b0\u88c5\u7f6e\u306f\u3001\u305d\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u56fd\u304c\u5b9a\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u5404\u81ea\u306e\u5224\u65ad\u3067\u8010\u7528\u5e74\u6570\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u6a5f\u68b0\u88c5\u7f6e\u306e\u7a2e\u985e\u306f\u304b\u306a\u308a\u7d30\u304b\u304f\u7d30\u5206\u5316\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u4e00\u89a7\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u98df\u8089\u53c8\u306f\u98df\u9ce5\u51e6\u7406\u52a0\u5de5\u8a2d\u5099\u306f9\u5e74\u3001\u5370\u5237\u8a2d\u5099\u306f10\u5e74\u3068\u3044\u3063\u305f\u5177\u5408\u3067\u3059\u3002\u6b21\u306e\u30ea\u30f3\u30af\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u305d\u308c\u305e\u308c\u306e\u6a5f\u68b0\u88c5\u7f6e\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a title=\"\u56fd\u7a0e\u5e81 \u8010\u7528\u5e74\u6570\u306e\u9069\u7528\u7b49\u306b\u95a2\u3059\u308b\u53d6\u6271\u901a\u9054\u306e\u4ed8\u8868\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sonota\/700525\/fuhyou\/10.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u8010\u7528\u5e74\u6570\u306e\u9069\u7528\u7b49\u306b\u95a2\u3059\u308b\u53d6\u6271\u901a\u9054\u306e\u4ed8\u8868<\/a><\/p>\n<h2>\u6a5f\u68b0\u8a2d\u5099\u3084\u88c5\u7f6e\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u6a5f\u68b0\u3084\u88c5\u7f6e\u306f\u3069\u306e\u3088\u3046\u306b\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u306e\u304b\u3001\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u4f8b\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u3053\u306b\u3082\u6ce8\u76ee\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u6a5f\u68b0\u88c5\u7f6e\u306e\u511f\u5374\u65b9\u6cd5\u306f\u5b9a\u7387\u6cd5\u304c\u6cd5\u5b9a\u306e\u511f\u5374\u65b9\u6cd5\u3067\u3059\u304c\u3001\u8a08\u7b97\u5f0f\u3092\u7c21\u4fbf\u306b\u3059\u308b\u305f\u3081\u3053\u3053\u3067\u306f\u5b9a\u984d\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306e\u7533\u544a\u3092\u5b9a\u984d\u6cd5\u3067\u884c\u3046\u5834\u5408\u306f\u4e8b\u524d\u306b\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>10\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>10\u4e07\u5186\u672a\u6e80\u306e\u6a5f\u68b0\u88c5\u7f6e\u306f\u3001\u8cc7\u7523\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u56fa\u5b9a\u8cc7\u7523\u3067\u3042\u3063\u3066\u3082\u3001\u8cfc\u5165\u91d1\u984d\u304c10\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u3082\u306e\u306f\u8cfc\u5165\u6642\u306b\u5168\u984d\u3092\u5373\u6642\u640d\u91d1\u7b97\u5165\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8cfc\u5165\u6642\u306b\u5168\u984d\u8cbb\u7528\u51e6\u7406\u3059\u308b\u6761\u4ef6\u3068\u3057\u3066\u306f\u3001\u300c\u4f7f\u7528\u671f\u9593\u304c1\u5e74\u672a\u6e80\u3067\u3042\u308b\u3082\u306e\u300d\u300c\u53d6\u5f97\u4fa1\u984d\u304c10\u4e07\u5186\u672a\u6e80\u3067\u3042\u308b\u3082\u306e\u300d\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u751f\u7523\u30e9\u30a4\u30f3\u306a\u3069\u306e\u6a5f\u68b0\u88c5\u7f6e\u309210\u4e07\u5186\u672a\u6e80\u3067\u8cfc\u5165\u3059\u308b\u3053\u3068\u306f\u8003\u3048\u3065\u3089\u3044\u3067\u3059\u304c\u3001\u305d\u3046\u3057\u305f\u5834\u5408\u306f\u8cfc\u5165\u6642\u306b\u8cbb\u7528\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5b9f\u969b\u306b\u306f\u30d1\u30bd\u30b3\u30f3\u306a\u3069\u304c\u8cbb\u7528\u51e6\u7406\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u3053\u3053\u3067\u306f\u6a5f\u68b0\u88c5\u7f6e\u306e\u4e00\u90e8\u3068\u3057\u3066\u30d1\u30bd\u30b3\u30f3\u3092\u8cfc\u5165\u3057\u305f\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u751f\u7523\u30e9\u30a4\u30f3\u306b\u7d44\u307f\u8fbc\u307e\u305a\u306b\u6c4e\u7528\u7684\u306b\u4f7f\u3046\u30d1\u30bd\u30b3\u30f3\uff08\u4e8b\u52d9\u7528\u306a\u3069\uff09\u306f\u3001\u6a5f\u68b0\u88c5\u7f6e\u3067\u306f\u306a\u304f\u5668\u5177\u5099\u54c1\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u305d\u306e\u5834\u5408\u3067\u3082\u300110\u4e07\u5186\u672a\u6e80\u306a\u3089\u8cfc\u5165\u6642\u306b\u8cbb\u7528\u51e6\u7406\u3067\u304d\u308b\u3068\u3044\u3046\u70b9\u306f\u540c\u3058\u3067\u3059\uff09\u3002\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\uff08\u4ed5\u8a33\u4f8b\uff09\u30d1\u30bd\u30b3\u30f3\u30929\u4e07\u5186\u3067\u8cfc\u5165\u3057\u3001\u4ee3\u91d1\u306f\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u3002<\/strong><br \/>\n\n<table id=\"tablepress-2277\" class=\"tablepress tablepress-id-2277\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\" style=\"width:20%;\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\" style=\"width:20%;\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\" style=\"width:20%;\"><center>\u6458\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/66\/\" data-internallinksmanager029f6b8e52c=\"372\" title=\"\u6d88\u8017\u54c1\u8cbb\">\u6d88\u8017\u54c1\u8cbb<\/a><\/center><\/td><td class=\"column-2\"><center>90,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u73fe\u91d1<\/center><\/td><td class=\"column-4\"><center>90,000\u5186<\/center><\/td><td class=\"column-5\"><center>\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2277 from cache --><\/p>\n<p>\u8cbb\u7528\u79d1\u76ee\u306f\u6d88\u8017\u54c1\u8cbb\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<h3>10\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408<\/h3>\n<p>\u5148\u307b\u3069\u7d39\u4ecb\u3057\u305f\u30d1\u30bd\u30b3\u30f3\u3082\u3001<span style=\"background-color: #ffff99;\"><b>10\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u6a5f\u68b0\u88c5\u7f6e\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u3053\u3053\u3067\u306f\u3001\u4e8b\u696d\u7528\u88c5\u7f6e\u3068\u3057\u3066\u30a4\u30e1\u30fc\u30b8\u3057\u3084\u3059\u3044\u30af\u30ea\u30fc\u30cb\u30f3\u30b0\u8a2d\u5099\u3092\u4f8b\u306b\u3068\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u300120\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u9078\u629e\u9069\u7528\u3067\u304d\u307e\u3059\u3002\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306f\u3001\u6708\u5272\u8a08\u7b97\u306f\u884c\u308f\u305a\u3044\u3064\u8cfc\u5165\u3057\u3066\u30821\u5e74\u5206\u3001\u5168\u4f53\u306e1\/3\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3057\u307e\u3059\uff08\u3053\u306e\u4f8b\u3067\u306f\u8cfc\u5165\u91d1\u984d\u304c70\u4e07\u5186\u306e\u305f\u3081\u3001\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\uff09\u3002\u305d\u3046\u3057\u305f\u3084\u308a\u65b9\u3082\u3042\u308b\u3053\u3068\u3092\u77e5\u3063\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\uff08\u4ed5\u8a33\u4f8b\uff09\u671f\u9996\u306b\u30af\u30ea\u30fc\u30cb\u30f3\u30b0\u8a2d\u5099\u309270\u4e07\u5186\u3067\u5c0e\u5165\u3057\u305f\u3002\u4ee3\u91d1\u306f\u8cfc\u5165\u6642\u306b\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u3002<\/strong><\/p>\n\n<table id=\"tablepress-2278\" class=\"tablepress tablepress-id-2278\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\" style=\"width:20%;\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\" style=\"width:20%;\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\" style=\"width:20%;\"><center>\u6458\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6a5f\u68b0\u88c5\u7f6e<\/center><\/td><td class=\"column-2\"><center>700,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u73fe\u91d1<\/center><\/td><td class=\"column-4\"><center>700,000\u5186<\/center><\/td><td class=\"column-5\"><center>\u30af\u30ea\u30fc\u30cb\u30f3\u30b0\u8a2d\u5099\u5c0e\u5165<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2278 from cache 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