{"id":60402,"date":"2022-06-24T15:16:18","date_gmt":"2022-06-24T06:16:18","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=60402"},"modified":"2024-08-08T15:02:05","modified_gmt":"2024-08-08T06:02:05","slug":"%e7%be%8e%e5%ae%b9%e5%ae%a4%e7%b5%8c%e5%96%b6%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%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%82%99%e5%93%81%e3%81%aa%e3%81%a9%e3%81%ae","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/60402\/","title":{"rendered":"\u7f8e\u5bb9\u5ba4\u7d4c\u55b6\u306b\u304a\u3051\u308b\u6e1b\u4fa1\u511f\u5374\u3092\u89e3\u8aac\uff01\u5099\u54c1\u306a\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\uff1f"},"content":{"rendered":"<p>\u7f8e\u5bb9\u5ba4\u306e\u7d4c\u55b6\u3067\u3088\u304f\u805e\u304f\u8a00\u8449\u306b\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" 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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u306f\u8cc7\u7523\u4fa1\u5024\u306e\u76ee\u6e1b\u308a\u5206\u3092\u8cc7\u7523\u306e\u4fa1\u5024\u304b\u3089\u5dee\u3057\u5f15\u304f\u3082\u306e\u3067\u3001\u6642\u9593\u306e\u7d4c\u904e\u3067\u4fa1\u5024\u304c\u6e1b\u3089\u306a\u3044\u3082\u306e\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u6e1b\u4fa1\u511f\u5374\u306e\u8a73\u3057\u3044\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u30da\u30fc\u30b8\u3067\u3082\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-lkc-id=\"63\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2020\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u6e1b\u4fa1\u511f\u5374\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3001\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u3001\u4ed5\u8a33\u3001\u7bc0\u7a0e\u306e\u4ed5\u7d44\u307f\u307e\u3067\u7c21\u5358\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u6e1b\u4fa1\u511f\u5374\u306f\u3001\u4e8b\u696d\u3084\u7d4c\u7406\u306b\u643a\u308f\u308b\u3068\u5fc5\u305a\u8033\u306b\u3059\u308b\u91cd\u8981\u306a\u4f1a\u8a08\u7528\u8a9e\u3067\u3059\u3002\u9ad8\u984d\u306a\u8cc7\u7523\uff08\u30d1\u30bd\u30b3\u30f3\u3001\u8eca\u3001\u5efa\u7269\u306a\u3069\uff09\u3092\u8cfc\u5165\u3057\u305f\u969b\u3001\u306a\u305c\u4e00\u62ec\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u306a\u3044\u306e\u304b\u3001\u305d\u306e\u8cbb\u7528\u3092\u3069\u306e\u3088\u3046\u306b\u51e6\u7406\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u3001\u7591\u554f\u306b\u601d\u3046\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u57fa\u672c\u7684\u306a\u6982\u5ff5\u304b\u3089\u3001\u305d\u306e\u76ee\u7684\u3001\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\uff08\u56fa\u5b9a\u8cc7\u7523\uff09\u306e\u6761\u4ef6\u3001\u4e3b\u306a\u511f\u5374\u65b9\u6cd5\u3067\u3042\u308b\u5b9a\u984d\u6cd5\u30fb\u5b9a\u7387\u6cd5\u306e\u9055\u3044\u3001\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u51e6\u7406\u3001\u305d\u3057\u3066\u7bc0\u7a0e\u52b9\u679c\u306b\u3064\u3044\u3066\u3001\u521d\u5fc3\u8005\u306b\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u3068\u7d4c\u55b6\u5224\u65ad\u306b\u5f79\u7acb\u3066\u307e\u3057\u3087\u3046\u3002\u6e1b\u4fa1\u511f\u5374...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u8003\uff1a<a 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>\u5668\u5177\u3084\u5099\u54c1\u306e\u8010\u7528\u5e74\u6570\u306f\u4f55\u5e74\uff1f<\/h3>\n<p><strong>\u8010\u7528\u5e74\u6570\u3068\u306f\u3001\u7c21\u5358\u306b\u8a00\u3046\u3068\u300c\u8cc7\u7523\u3092\u4f7f\u7528\u3067\u304d\u308b\u671f\u9593\u300d\u306e\u3053\u3068\u3067\u3059\u3002<\/strong><span style=\"background-color: #ffff99;\"><b>\u5668\u5177\u30fb\u5099\u54c1\u306f\u3001\u696d\u52d9\u3067\u4f7f\u7528\u3059\u308b\u5bb6\u5177\u3084\u96fb\u6c17\u6a5f\u5668\u3001\u30d1\u30bd\u30b3\u30f3\u3001\u6642\u8a08\uff08\u8155\u6642\u8a08\u542b\u3080\uff09\u3001\u5de5\u5177\u306a\u3069\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u3092\u8a08\u4e0a\u3059\u308b\u969b\u306e\u8010\u7528\u5e74\u6570\u306f\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u300c\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u8868\u300d\u3092\u5229\u7528\u3057\u307e\u3059\u3002\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u8868\u306b\u306f\u3001\u8cc7\u7523\u306e\u7a2e\u985e\u3054\u3068\u306b\u8010\u7528\u5e74\u6570\u304c\u5206\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u4f7f\u308f\u308c\u3066\u3044\u308b\u8cc7\u7523\u306e\u7a2e\u985e\u3068\u305d\u306e\u8010\u7528\u5e74\u6570\u3092\u8868\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u306e\u3067\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n<table id=\"tablepress-2288\" class=\"tablepress tablepress-id-2288\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><center>\u8cc7\u7523\u306e\u7a2e\u985e<\/center><\/th><th class=\"column-2\"><center>\u8010\u7528\u5e74\u6570<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u770b\u677f<\/center><\/td><td class=\"column-2\"><center>3\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\"><center>\u30d1\u30bd\u30b3\u30f3<\/center><\/td><td class=\"column-2\"><center>4\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\"><center>\u4e8b\u52d9\u673a\uff08\u91d1\u5c5e\u88fd\uff09<\/center><\/td><td class=\"column-2\"><center>15\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\"><center>\u9673\u5217\u3060\u306a<\/center><\/td><td class=\"column-2\"><center>8\u5e74<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- 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rel=\"noopener\">\u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868<\/a><\/p>\n<h3>\u958b\u696d\u8cbb\u306e\u6271\u3044\u306f\uff1f<\/h3>\n<p><strong>\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u969b\u3001\u958b\u696d\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306f\u300c\u958b\u696d\u8cbb\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/strong>\u3053\u306e\u958b\u696d\u8cbb\u306f\u3001\u5408\u8a08\u304c\u300c10\u4e07\u5186\u4ee5\u4e0a\u300d\u304b\u300c10\u4e07\u5186\u672a\u6e80\u300d\u304b\u3067\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5408\u8a08\u304c10\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u304b\u304b\u3063\u305f\u8cbb\u7528\u306f\u300c\u958b\u696d\u8cbb\u300d\u3068\u3057\u3066<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45580\/\" data-internallinksmanager029f6b8e52c=\"317\" title=\"\u7e70\u5ef6\u8cc7\u7523\">\u7e70\u5ef6\u8cc7\u7523<\/a>\u306b\u8a08\u4e0a\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/b><\/span>\u305d\u3057\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u6642\u306b\u300c\u958b\u696d\u511f\u5374\u8cbb\u300d\u3068\u3057\u3066\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u65b9\u3001\u5408\u8a08\u304c10\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u958b\u696d\u65e5\u306e\u65e5\u4ed8\u3067\u5404\u8cbb\u7528\u5185\u5bb9\u306b\u8a72\u5f53\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3092\u4f7f\u7528\u3057\u3066\u7d4c\u8cbb\u8a08\u4e0a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<h2>\u5668\u5177\u3084\u5099\u54c1\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u6e1b\u4fa1\u511f\u5374\u306e\u6982\u8981\u3092\u7406\u89e3\u3057\u305f\u3068\u3053\u308d\u3067\u3001\u6b21\u306f\u5668\u5177\u3084\u5099\u54c1\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u4ed5\u8a33\u4f8b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u6b21\u306e3\u3064\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\u56fa\u5b9a\u8cc7\u7523\u306b\u542b\u307e\u308c\u308b\u3082\u306e<\/li>\n<li>\u6a5f\u68b0\u3084\u88c5\u7f6e\u306b\u304a\u3051\u308b\u5e74\u511f\u5374\u984d\u306e\u8a08\u7b97<\/li>\n<li>\u4ed5\u8a33\u4f8b<\/li>\n<\/ul>\n<p>\u7f8e\u5bb9\u5ba4\u3092\u7d4c\u55b6\u3059\u308b\u3046\u3048\u3067\u3001\u3069\u306e\u9805\u76ee\u3082\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u969b\u306e\u5e74\u511f\u5374\u984d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u3001\u4f8b\u3092\u4ea4\u3048\u306a\u304c\u3089\u89e3\u8aac\u3057\u307e\u3059\u3002\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u56fa\u5b9a\u8cc7\u7523\u306b\u542b\u307e\u308c\u308b\u3082\u306e<\/h3>\n<p>\u7f8e\u5bb9\u5ba4\u306b\u304a\u3051\u308b\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30b7\u30e3\u30f3\u30d7\u30fc\u53f0<\/li>\n<li>\u30cf\u30b5\u30df<\/li>\n<li>\u5185\u88c5\u5de5\u4e8b<\/li>\n<li>\u7d66\u6e6f\u5668<\/li>\n<li>\u30a2\u30af\u30ea\u30eb\u770b\u677f<\/li>\n<li>\u6905\u5b50<\/li>\n<\/ul>\n<p><strong>\u3044\u305a\u308c\u306e\u56fa\u5b9a\u8cc7\u7523\u30821\u3064\uff081\u7d44\uff09\u306e\u53d6\u5f97\u91d1\u984d\u304c10\u4e07\u5186\u4ee5\u4e0a\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u4f8b\u3048\u3070\u300150\u4e07\u5186\u306e\u30b7\u30e3\u30f3\u30d7\u30fc\u53f0\u3092\u7d4c\u8cbb\u306b\u3059\u308b\u5834\u5408\u3001\u8010\u7528\u5e74\u6570\u306f5\u5e74\u306a\u306e\u3067\u30011\u5e74\u9593\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u306e\u306f\u6700\u592710\u4e07\u5186\u307e\u3067\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u524d\u8ff0\u306e\u901a\u308a\u56fa\u5b9a\u8cc7\u7523\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u8010\u7528\u5e74\u6570\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u4e00\u3064\u305a\u3064\u8abf\u3079\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u8a73\u3057\u3044\u5185\u5bb9\u306f\u3001\u4e0b\u8a18\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46254\/\" data-lkc-id=\"208\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2020\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u56fa\u5b9a\u8cc7\u7523\u306e\u5b9a\u7fa9\u3068\u306f\uff1f\u7a2e\u985e\u3084\u91d1\u984d\u57fa\u6e96\u3001\u511f\u5374\u65b9\u6cd5\u3084\u7bc0\u7a0e\u5bfe\u7b56\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u4f1a\u793e\u3092\u6b63\u3057\u304f\u7d4c\u55b6\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u306f\u300c\u56fa\u5b9a\u8cc7\u7523\u300d\u3078\u306e\u7406\u89e3\u306f\u5fc5\u8981\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u7d4c\u7406\u306e\u5b9f\u52d9\u7d4c\u9a13\u304c\u306a\u3051\u308c\u3070\u3001\u305d\u3082\u305d\u3082\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u5b66\u3076\u6a5f\u4f1a\u306f\u5c11\u306a\u304f\u3001\u5185\u5bb9\u307e\u3067\u3059\u3079\u3066\u3092\u7406\u89e3\u3057\u3066\u3044\u308b\u65b9\u306e\u65b9\u304c\u5c11\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u305d\u3053\u3067\u5f53\u8a18\u4e8b\u3067\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6982\u8981\u3084\u7a2e\u985e\u3001\u91d1\u984d\u57fa\u6e96\u3001\u511f\u5374\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\uff1f\u4f1a\u8a08\u4e0a\u3001\u8cc7\u7523\u306f\u300c\u6d41\u52d5\u8cc7\u7523\u300d\u300c\u56fa\u5b9a\u8cc7\u7523\u300d\u300c\u7e70\u5ef6\u8cc7\u7523\u300d\u306e3\u3064\u306e\u533a\u5206\u306b\u5206\u985e\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8868\u793a\u3055\u308c\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u8cc7\u7523\u306e\u6027\u8cea\u3054\u3068\u306b\u8a72\u5f53\u3059\u308b\u533a\u5206\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\u300d\u306e\u533a\u5206\u306f\u3001\u4f1a\u793e\u304c\u9577\u671f\u9593\u306b\u308f\u305f\u308a\u4fdd...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h3>\u6a5f\u68b0\u3084\u88c5\u7f6e\u306b\u304a\u3051\u308b\u5e74\u511f\u5374\u984d\u306e\u8a08\u7b97\u5f0f<\/h3>\n<p><strong>\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u306f\u3001\u300c\u5b9a\u984d\u6cd5\u300d\u3068\u300c\u5b9a\u7387\u6cd5\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u3067\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5b9a\u7387\u6cd5\u3067\u306e\u8a08\u7b97\u3092\u6c42\u3081\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u3042\u304f\u307e\u3067\u3082\u7a0e\u52d9\u4e0a\u306e\u51e6\u7406\u3067\u3042\u308a\u3001\u4f1a\u8a08\u4e0a\u306f\u6cd5\u4eba\u7a0e\u6cd5\u3067\u5b9a\u3081\u308b\u65b9\u6cd5\u4ee5\u5916\u3067\u3082\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5b9a\u7387\u6cd5\u4ee5\u5916\u3067\u8a08\u7b97\u3059\u308b\u5834\u5408\u3001\u5225\u9014\u5c4a\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u5f0f\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\n<p>\u3010\u5b9a\u7387\u6cd5\u306e\u8a08\u7b97\u5f0f\u3011<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb = \u672a\u511f\u5374\u6b8b\u9ad8 (\u8cfc\u5165\u5e74\u5ea6\u306f\u53d6\u5f97\u4fa1\u984d) \u00d7 \u5b9a\u7387\u6cd5\u511f\u5374\u7387<\/p>\n<p>\u3010\u5b9a\u984d\u6cd5\u306e\u8a08\u7b97\u5f0f\u3011<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb = \u53d6\u5f97\u4fa1\u984d \u00d7 \u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387<\/p>\n<\/div>\n<h3>\u4ed5\u8a33\u4f8b<\/h3>\n<p>\u3053\u3053\u3067\u306f\u5b9f\u969b\u306b\u56fa\u5b9a\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u969b\u306e\u4ed5\u8a33\u4f8b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u4f8b\u301124\u4e07\u5186\u306e\u30b9\u30a4\u30f3\u30b0\u30c1\u30a7\u30a2\u3092\u8cc7\u7523\u3068\u3057\u3066\u8cfc\u5165\u3002\u6bce\u5e748\u4e07\u5186\u30923\u5e74\u9593\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3002<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u652f\u6255\u6642<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n<table id=\"tablepress-2289\" class=\"tablepress tablepress-id-2289\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\"><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>\u5de5\u5177\u5668\u5177\u5099\u54c1<\/center><\/td><td class=\"column-2\"><center>240,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u73fe\u91d1<\/center><\/td><td class=\"column-4\"><center>240,000\u5186<\/center><\/td><td class=\"column-5\"><center>A\u5e97\u8217\u5206<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2289 from cache -->\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u6c7a\u7b97\u6642\u306b3\u5e74\u5747\u7b49\u511f\u5374<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n<table id=\"tablepress-2290\" class=\"tablepress tablepress-id-2290\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\"><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>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/center><\/td><td class=\"column-2\"><center>80,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u5de5\u5177\u5668\u5177\u5099\u54c1<\/center><\/td><td class=\"column-4\"><center>80,000\u5186<\/center><\/td><td class=\"column-5\"><center>A\u5e97\u8217\u5206<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2290 from cache -->\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u7fcc\u5e74\u306e\u6c7a\u7b97\u3067\u518d\u3073\u5747\u7b49\u511f\u5374<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n<table id=\"tablepress-2290-no-2\" class=\"tablepress tablepress-id-2290\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\"><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>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/center><\/td><td class=\"column-2\"><center>80,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u5de5\u5177\u5668\u5177\u5099\u54c1<\/center><\/td><td class=\"column-4\"><center>80,000\u5186<\/center><\/td><td class=\"column-5\"><center>A\u5e97\u8217\u5206<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2290-no-2 from cache -->\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u7fcc\u3005\u5e74\u306e\u6c7a\u7b97\u3067\u518d\u3073\u5747\u7b49\u511f\u5374<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n<table id=\"tablepress-2290-no-3\" class=\"tablepress tablepress-id-2290\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\"><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>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/center><\/td><td class=\"column-2\"><center>80,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u5de5\u5177\u5668\u5177\u5099\u54c1<\/center><\/td><td class=\"column-4\"><center>80,000\u5186<\/center><\/td><td class=\"column-5\"><center>A\u5e97\u8217\u5206<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2290-no-3 from cache 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 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