{"id":60778,"date":"2022-07-22T17:55:23","date_gmt":"2022-07-22T08:55:23","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=60778"},"modified":"2026-01-27T09:45:57","modified_gmt":"2026-01-27T00:45:57","slug":"%e5%a4%96%e6%a7%8b%e5%b7%a5%e4%ba%8b%e3%81%af%e6%b8%9b%e4%be%a1%e5%84%9f%e5%8d%b4%e3%81%a7%e3%81%8d%e3%82%8b%ef%bc%9f%e7%b4%a0%e6%9d%90%e3%81%94%e3%81%a8%e3%81%ae%e8%80%90%e7%94%a8%e5%b9%b4%e6%95%b0","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/60778\/","title":{"rendered":"\u5916\u69cb\u5de5\u4e8b\u306f\u6e1b\u4fa1\u511f\u5374\u3067\u304d\u308b\uff1f\u7d20\u6750\u3054\u3068\u306e\u8010\u7528\u5e74\u6570\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u4e8b\u696d\u7528\u3067\u5efa\u7269\u306e\u5916\u306b\u5840\u3084\u8217\u88c5\u3092\u8a2d\u7f6e\u3059\u308b\u5916\u69cb\u5de5\u4e8b\u3092\u6ce8\u6587\u3057\u305f\u5834\u5408\u3001\u8cbb\u7528\u3092<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" title=\"\u6e1b\u4fa1\u511f\u5374\">\u6e1b\u4fa1\u511f\u5374<\/a>\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u3092\u7b97\u51fa\u3059\u308b\u969b\u306b\u7528\u3044\u308b\u8010\u7528\u5e74\u6570\u306f\u3001\u5de5\u4e8b\u306e\u7d20\u6750\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5916\u69cb\u5de5\u4e8b\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u969b\u306b\u306f\u3001\u69cb\u7bc9\u7269\u3084\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3068\u3044\u3063\u305f<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\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5916\u69cb\u5de5\u4e8b\u3068\u6e1b\u4fa1\u511f\u5374\u306e\u95a2\u4fc2\u3092\u8aac\u660e\u3057\u305f\u4e0a\u3067\u3001\u7d20\u6750\u3054\u3068\u306b\u7570\u306a\u308b\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u5916\u69cb\u5de5\u4e8b\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u5fc5\u8981\u306a\u8010\u7528\u5e74\u6570\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5916\u69cb\u306f\u3001\u5840\u3084\u9580\u3001\u8eca\u5eab\u306a\u3069\u5efa\u7269\u306e\u5468\u308a\u306b\u8a2d\u7f6e\u3055\u308c\u305f\u3082\u306e\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span>\u3064\u307e\u308a\u3001\u5916\u69cb\u5de5\u4e8b\u3068\u306f\u5efa\u7269\u306e\u5468\u56f2\u3092\u6574\u5099\u3057\u305f\u308a\u3001\u65b0\u305f\u306b\u69cb\u7bc9\u7269\u3092\u8a2d\u7f6e\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><strong>\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u969b\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3092\u5168\u984d\u5fc5\u8981\u7d4c\u8cbb\u306b\u305b\u305a\u3001\u4f7f\u7528\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u5206\u5272\u3057\u3066\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/strong>\u5916\u69cb\u5de5\u4e8b\u306b\u542b\u307e\u308c\u308b\u8cc7\u7523\u306f\u300c\u56fa\u5b9a\u8cc7\u7523\u300d\u3067\u3042\u308a\u3001\u4e8b\u696d\u3067\u7528\u3044\u3089\u308c\u308b\u5834\u5408\u306f\u6e1b\u4fa1\u511f\u5374\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5916\u69cb\u5de5\u4e8b\u3059\u308b\u969b\u306e\u511f\u5374\u8cc7\u7523\uff08\u6e1b\u4fa1\u511f\u5374\u3055\u308c\u308b\u8cc7\u7523\uff09\u306f\u3001\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u300d\u3067\u5b9a\u3081\u3089\u308c\u305f\u8010\u7528\u5e74\u6570\u306b\u5f93\u3063\u3066\u6e1b\u4fa1\u511f\u5374\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u8010\u7528\u5e74\u6570\u306f\u3042\u304f\u307e\u3067\u753b\u4e00\u7684\u306b\u5b9a\u3081\u305f\u3082\u306e\u306e\u305f\u3081\u3001\u5404\u8cc7\u7523\u306e\u5bff\u547d\u3068\u306f\u7570\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u964d\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a title=\"No.2100 \u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" target=\"_blank\" rel=\"noopener\">No.2100 \u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a title=\"\u511f\u5374\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u7528\u3044\u308b\u8010\u7528\u5e74\u6570\uff5c\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\" href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/shisan\/info\/taiyo_nensu.html\" target=\"_blank\" rel=\"noopener\">\u511f\u5374\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u7528\u3044\u308b\u8010\u7528\u5e74\u6570\uff5c\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40<\/a><\/p>\n<h2>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3068\u30e1\u30fc\u30ab\u30fc\u304c\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u8010\u7528\u5e74\u6570\u306f\u9055\u3046\uff1f<\/h2>\n<p>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3068\u306f\u3001\u5bfe\u8c61\u8cc7\u7523\u3092\u4f7f\u7528\u3067\u304d\u308b\u671f\u9593\u3068\u3057\u3066\u8ca1\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u305f\u3082\u306e\u3067\u3059\u3002\u69cb\u9020\u30fb\u7528\u9014\u306b\u3088\u3063\u3066\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u30e1\u30fc\u30ab\u30fc\u304c\u5b9a\u3081\u305f\u8010\u7528\u5e74\u6570\uff08\u8010\u4e45\u5e74\u6570\uff09\u3068\u306f\u3001\u81ea\u793e\u88fd\u54c1\u3092\u4f7f\u7528\u3067\u304d\u308b\u76ee\u5b89\u3068\u3057\u3066\u5404\u793e\u304c\u8a2d\u5b9a\u3057\u305f\u671f\u9593\u306e\u3053\u3068\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001<span style=\"background-color: #ffff99;\"><b>\u540c\u3058\u69cb\u7bc9\u7269\u3067\u3082\u30e1\u30fc\u30ab\u30fc\u306b\u3088\u3063\u3066\u8a2d\u5b9a\u3055\u308c\u308b\u8010\u4e45\u5e74\u6570\u304c\u7570\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4eca\u56de\u306e\u3088\u3046\u306b<span style=\"background-color: #ffff99;\"><b>\u69cb\u7bc9\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u30e1\u30fc\u30ab\u30fc\u304c\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u8010\u4e45\u5e74\u6570\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306b\u7528\u3044\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u53c2\u8003\uff1a<a title=\"No.2100 \u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" target=\"_blank\" rel=\"noopener\">No.2100 \u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7d20\u6750\u3054\u3068\u306e\u8010\u7528\u5e74\u6570<\/h2>\n<p>\u5916\u69cb\u5de5\u4e8b\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u7528\u3044\u308b\u8010\u7528\u5e74\u6570\u306f\u3001\u69cb\u9020\u7269\u306e\u7d20\u6750\u3054\u3068\u306b\u7570\u306a\u308a\u307e\u3059\u3002\u5404\u7d20\u6750\u306e\u8010\u7528\u5e74\u6570\u306f\u3001\u8ca1\u52d9\u7701\u4ee4\u3067\u78ba\u8a8d\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u5404\u69cb\u9020\u7269\u306e\u8a73\u3057\u3044\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\u306b\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u5916\u69cb\u5de5\u4e8b\u306b\u95a2\u9023\u3059\u308b\u5840\u30fb\u9580\u6249\u3001\u8217\u88c5\u3001\u30d5\u30a7\u30f3\u30b9\u3001\u7dd1\u5316\u65bd\u8a2d\u53ca\u3073\u5ead\u5712\u3001\u99d0\u8eca\u5834\u3001\u64c1\u58c1\u306e\u8010\u7528\u5e74\u6570\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5840\u30fb\u9580\u6249\u306e\u8010\u7528\u5e74\u6570<\/h3>\n<p>\u8ca1\u52d9\u7701\u4ee4\u306b\u3088\u308b\u3068\u3001<strong>\u77f3\u9020\u306e\u5840\u3084\u9580\u6249\u306e\u8010\u7528\u5e74\u6570\u306f35\u5e74\u3001\u9244\u9aa8\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u30fb\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306f30\u5e74\u3001\u571f\u9020\u306f20\u5e74\u3001\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306f15\u5e74\u3001\u6728\u9020\u3084\u91d1\u5c5e\u9020\u306f10\u5e74\u3067\u3059\u3002<\/strong><\/p>\n<p>\u5840\u3084\u9580\u6249\u306e\u5bff\u547d\u306f\u3001\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u308a\u307e\u3059\u3002\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3068\u540c\u7a0b\u5ea6\u304c\u5bff\u547d\u3068\u3057\u3066\u8003\u3048\u3089\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h3>\u8217\u88c5\u306e\u8010\u7528\u5e74\u6570<\/h3>\n<p>\u56fd\u7a0e\u5e81\u306e\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\u3067\u306f\u3001\u9053\u8def\u306e\u8217\u88c5\u90e8\u5206\u3092\u8217\u88c5\u9053\u8def\u3001\u9053\u8def\u4ee5\u5916\u306e\u5730\u9762\u306e\u8217\u88c5\u90e8\u5206\u3092\u8217\u88c5\u8def\u9762\u3068\u8868\u73fe\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8ca1\u52d9\u7701\u4ee4\u306b\u3088\u308b\u3068\u3001<strong>\u8217\u88c5\u9053\u8def\u3082\u8217\u88c5\u8def\u9762\u3082\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u6577\u3084\u30d6\u30ed\u30c3\u30af\u6577\u3001\u308c\u3093\u304c\u6577\u3001\u77f3\u6577\u306e\u3082\u306e\u306f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c15\u5e74\u3067\u3059\u3002<\/strong>\u307e\u305f\u3001\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u6577\u3084\u6728\u308c\u3093\u304c\u6577\u306e\u8217\u88c5\u9053\u8def\u30fb\u8217\u88c5\u8def\u9762\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f10\u5e74\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u3001\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u8217\u88c5\u306e\u5bff\u547d\u306f10\u5e74\u7a0b\u5ea6\u3067\u3059\u3002\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u8217\u88c5\u306f\u3001\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u8217\u88c5\u3088\u308a\u3082\u5bff\u547d\u304c\u9577\u3081\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u30d5\u30a7\u30f3\u30b9\u306e\u8010\u7528\u5e74\u6570<\/h3>\n<p>\u8ca1\u52d9\u7701\u4ee4\u306b\u306f\u3001\u30d5\u30a7\u30f3\u30b9\u306e\u8010\u7528\u5e74\u6570\u306b\u95a2\u3059\u308b\u660e\u78ba\u306a\u898f\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3001\u91d1\u5c5e\u9020\u306e\u69cb\u7bc9\u7269\u3067\u92fc\u9244\u88fd\u306e\u3082\u306e\u3084\u91d1\u5c5e\u9020\u306e\u3078\u3044\u3092\u53c2\u8003\u306b\u3059\u308b\u3068\u3001\u30b9\u30c1\u30fc\u30eb\u306e\u30d5\u30a7\u30f3\u30b9\u3067\u3042\u308c\u3070\u8010\u7528\u5e74\u6570\u306f15\u5e74\u3001\u91d1\u5c5e\u88fd\u3067\u3042\u308c\u307010\u5e74\u3067\u3059\u3002<\/p>\n<p>\u91d1\u5c5e\u88fd\u30d5\u30a7\u30f3\u30b9\u306e\u5bff\u547d\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3068\u540c\u3058\u304f\u3089\u3044\u3067\u3059\u3002\u4e00\u65b9\u3001\u6a39\u8102\u88fd\u3060\u3068\u3088\u308a\u9577\u304f\u3001\u6728\u9020\u3060\u3068\u3088\u308a\u77ed\u3044\u5bff\u547d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7dd1\u5316\u65bd\u8a2d\u304a\u3088\u3073\u5ead\u5712\u306e\u8010\u7528\u5e74\u6570<\/h3>\n<p>\u8ca1\u52d9\u7701\u4ee4\u306b\u3088\u308b\u3068\u3001<strong>\u7dd1\u5316\u65bd\u8a2d\u304a\u3088\u3073\u5ead\u5712\u306e\u8010\u7528\u5e74\u6570\u306f20\u5e74\u3067\u3059\u3002<\/strong>\u305f\u3060\u3057\u3001\u5de5\u5834\u5185\u306a\u3069\u306b\u9020\u55b6\u3055\u308c\u305f\u7dd1\u5316\u65bd\u8a2d\uff08\u5de5\u4e8b\u7dd1\u5316\u65bd\u8a2d\uff09\u306e\u5834\u5408\u30017\u5e74\u3068\u5927\u5e45\u306b\u77ed\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u4eba\u5de5\u829d\u306e\u5bff\u547d\u306f10\u5e74\u524d\u5f8c\u3067\u3059\u3002<\/p>\n<h3>\u99d0\u8eca\u5834\u306e\u8010\u7528\u5e74\u6570<\/h3>\n<p>\u9752\u7a7a\u99d0\u8eca\u5834\u306e\u5834\u5408\u3001\u3042\u304f\u307e\u3067\u305f\u3060\u306e\u571f\u5730\u3067\u3059\u3002\u571f\u5730\u306f\u6e1b\u4fa1\u511f\u5374\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u9752\u7a7a\u99d0\u8eca\u5834\u306b\u306f\u8010\u7528\u5e74\u6570\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8ca1\u52d9\u7701\u4ee4\u306e\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u6577\u8217\u88c5\u8def\u9762\u3084\u9732\u5929\u5f0f\u7acb\u4f53\u99d0\u8eca\u8a2d\u5099\u306e\u8868\u8a18\u3092\u53c2\u8003\u306b\u3059\u308b\u3068\u3001<strong>\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u8217\u88c5\u306e\u99d0\u8eca\u5834\u306e\u8010\u7528\u5e74\u6570\u306f10\u5e74\u3001\u6a5f\u68b0\u5f0f\u99d0\u8eca\u5834\u306f15\u5e74\u3067\u3059\u3002<\/strong><\/p>\n<p>\u306a\u304a\u3001\u6a5f\u68b0\u5f0f\u99d0\u8eca\u5834\u306e\u5bff\u547d\u306f\u4e00\u822c\u7684\u306b15\u5e74\u524d\u5f8c\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u64c1\u58c1\u306e\u8010\u7528\u5e74\u6570<\/h3>\n<p>\u64c1\u58c1\u3068\u306f\u3001\u571f\u3092\u5207\u308a\u53d6\u3063\u305f\u5d16\u3084\u76db\u308a\u571f\u3092\u4fdd\u6301\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u58c1\u72b6\u306e\u69cb\u7bc9\u7269\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u56fd\u571f\u4ea4\u901a\u7701\u3067\u306f\u3001<strong>\u9244\u7b4b\u9244\u9aa8\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306e\u64c1\u58c1\u306e\u8010\u7528\u5e74\u6570\u304c50\u5e74\u3001\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306f30\u5e74\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/strong>\u8ca1\u52d9\u7701\u4ee4\u306b\u64c1\u58c1\u306e\u8a18\u8f09\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u9244\u7b4b\u9244\u9aa8\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306e\u9632\u58c1\u306e\u8010\u7528\u5e74\u6570\u304c50\u5e74\u3001\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u304c30\u5e74\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u64c1\u58c1\u306e\u5bff\u547d\u3082\u540c\u69d8\u306b30\u301c50\u5e74\u7a0b\u5ea6\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a title=\"\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4 \u5225\u8868\u7b2c\u4e00 \u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u4ee5\u5916\u306e\u6709\u5f62\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868\uff5ce-GOV\" href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=340M50000040015\" target=\"_blank\" rel=\"noopener\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4 \u5225\u8868\u7b2c\u4e00 \u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u4ee5\u5916\u306e\u6709\u5f62\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868\uff5ce-GOV<\/a><br \/>\n\u53c2\u8003\uff1a<a title=\"\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054 \u7b2c3\u7bc0 \u69cb\u7bc9\u7269\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sonota\/700525\/02\/02_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054 \u7b2c3\u7bc0 \u69cb\u7bc9\u7269\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a title=\"\u571f\u5de5\u306e\u8010\u7528\u5e74\u6570\u306b\u3064\u3044\u3066\uff5c\u56fd\u571f\u4ea4\u901a\u7701\" href=\"https:\/\/www.mlit.go.jp\/road\/ir\/sisan\/9pdf\/25.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u571f\u5de5\u306e\u8010\u7528\u5e74\u6570\u306b\u3064\u3044\u3066\uff5c\u56fd\u571f\u4ea4\u901a\u7701<\/a><\/p>\n<h2>\u5916\u69cb\u5de5\u4e8b\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u5834\u5408\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\uff1f<\/h2>\n<p>\u4eca\u56de\u306f\u3001\u5840\u3092\u8a2d\u7f6e\u3059\u308b\u5916\u69cb\u5de5\u4e8b\u306e\u4f8b\u3067\u4ed5\u8a33\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u307e\u3059\u3002\u7528\u3044\u308b\u4e3b\u306a\u52d8\u5b9a\u79d1\u76ee\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21316\/\" data-internallinksmanager029f6b8e52c=\"133\" title=\"\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/a>\u306b\u5c5e\u3059\u308b\u69cb\u7bc9\u7269\u3001\uff08\u666e\u901a\uff09\u9810\u91d1\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3067\u3059\u3002<\/p>\n<p>\u307e\u305a\u300150\u4e07\u5186\u3067\u6728\u9020\u306e\u5840\u3092\u8a2d\u7f6e\u3057\u3001\u4ee3\u91d1\u3092\u666e\u901a\u9810\u91d1\u304b\u3089\u696d\u8005\u306b\u632f\u308a\u8fbc\u307f\u307e\u3059\u3002<br \/>\n\n<table id=\"tablepress-2307\" class=\"tablepress tablepress-id-2307\">\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>\u69cb\u7bc9\u7269<\/center><\/td><td class=\"column-2\"><center>500,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u666e\u901a\u9810\u91d1<\/center><\/td><td class=\"column-4\"><center>500,000\u5186<\/center><\/td><td class=\"column-5\"><center>\u5840\u8a2d\u7f6e<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2307 from cache --><\/p>\n<p>\u7d9a\u3044\u3066\u3001\u6c7a\u7b97\u6642\u306b\u5f53\u671f\u5206\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3057\u307e\u3059\uff08\u76f4\u63a5\u6cd5\uff09<\/p>\n\n<table id=\"tablepress-2308\" class=\"tablepress tablepress-id-2308\">\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 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