{"id":60811,"date":"2022-07-22T17:08:02","date_gmt":"2022-07-22T08:08:02","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=60811"},"modified":"2024-08-08T15:02:05","modified_gmt":"2024-08-08T06:02:05","slug":"%e5%a4%a7%e8%a6%8f%e6%a8%a1%e4%bf%ae%e7%b9%95%e8%b2%bb%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%e8%80%90%e7%94%a8%e5%b9%b4%e6%95%b0%e3%82%84%e8%a8%88%e7%ae%97","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/60811\/","title":{"rendered":"\u5927\u898f\u6a21\u4fee\u7e55\u8cbb\u306f\u6e1b\u4fa1\u511f\u5374\u3067\u304d\u308b\uff1f\u8010\u7528\u5e74\u6570\u3084\u8a08\u7b97\u65b9\u6cd5\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u3092\u5927\u898f\u6a21\u4fee\u7e55\u3067\u8cbb\u7528\u3092\u652f\u51fa\u3057\u305f\u5834\u5408\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" 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https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2022\/07\/\u660e\u78ba\u306b\u5206\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u306e\u57fa\u6e96-300x282.png 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2022\/07\/\u660e\u78ba\u306b\u5206\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u306e\u57fa\u6e96-1024x964.png 1024w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2022\/07\/\u660e\u78ba\u306b\u5206\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u306e\u57fa\u6e96-768x723.png 768w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2022\/07\/\u660e\u78ba\u306b\u5206\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u306e\u57fa\u6e96-1536x1446.png 1536w\" sizes=\"auto, (max-width: 1572px) 100vw, 1572px\" \/><\/p>\n<p>\u8cbb\u7528\u304c20\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u3001\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u5897\u52a0\u3059\u308b\u5834\u5408\u3067\u3082\u4fee\u7e55\u8cbb\u3068\u306a\u308a\u300120\u4e07\u5186\u4ee5\u4e0a\u3067\u3082\u7d043\u5e74\u4ee5\u5185\u306e\u671f\u9593\u3092\u5468\u671f\u3068\u3057\u3066\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u306f\u4fee\u7e55\u8cbb\u3068\u3057\u3066\u7d4c\u8cbb\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u6700\u7d42\u7684\u306b\u5224\u65ad\u304c\u96e3\u3057\u3044\u5834\u5408\u3067\u3082\u300160\u4e07\u5186\u672a\u6e80\u3001\u3082\u3057\u304f\u306f\u4fee\u7e55\u3059\u308b\u8cc7\u7523\u306e\u524d\u671f\u672b\u6240\u5f97\u4fa1\u683c\u306e10\uff05\u672a\u6e80\u306e\u8cbb\u7528\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u4fee\u7e55\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5927\u898f\u6a21\u4fee\u7e55\u8cbb\u306e\u6e1b\u4fa1\u511f\u5374\u306f\u3069\u3046\u8a08\u7b97\u3059\u308b\uff1f<\/h2>\n<p>\u5927\u898f\u6a21\u4fee\u7e55\u304c\u8cc7\u672c\u7684\u652f\u51fa\u3068\u306a\u308b\u5834\u5408\u3001\u6e1b\u4fa1\u511f\u5374\u3068\u3057\u3066\u6bce\u5e74\u7d4c\u8cbb\u8a08\u4e0a\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u306f\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u304c\u3042\u308a\u3001\u5efa\u7269\u306e\u5834\u5408\u306f\u5b9a\u984d\u6cd5\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u7269\u4ef6\u306e\u53d6\u5f97\u4fa1\u683c \u00d7 \u511f\u5374\u7387<\/strong><\/div>\n<p>&nbsp;<\/p>\n<p>\u511f\u5374\u7387\u306f\u5efa\u7269\u306e\u8010\u7528\u5e74\u6570\u3054\u3068\u306b\u6c7a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u3067\u306f\u307e\u305a\u5efa\u7269\u306e\u8010\u7528\u5e74\u6570\u306e\u7b97\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5efa\u7269\u306e\u8010\u7528\u5e74\u6570\u8868<\/h3>\n<p>\u5efa\u7269\u306e\u8010\u7528\u5e74\u6570\u3092\u69cb\u9020\u5225\u306b\u3001\u4e8b\u52d9\u6240\u7528\u3068\u5e97\u8217\u7528\u30fb\u4f4f\u5b85\u7528\u306e\u5206\u306b\u3064\u3044\u3066\u8868\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n\n<table id=\"tablepress-2312\" class=\"tablepress tablepress-id-2312 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><center>\u69cb\u9020<center><\/th><th colspan=\"2\" class=\"column-2\"><center>\u7d30\u76ee<center><\/th><th class=\"column-4\"><center>\u8010\u7528\u5e74\u6570<center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping\">\n<tr class=\"row-2\">\n\t<td rowspan=\"2\" class=\"column-1\"><center>\u6728\u9020\u30fb\u5408\u6210\u6a39\u8102\u9020<center><\/td><td colspan=\"2\" class=\"column-2\"><center>\u4e8b\u52d9\u6240\u7528<center><\/td><td class=\"column-4\"><center>24\u5e74<center><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td colspan=\"2\" class=\"column-2\"><center>\u5e97\u8217\u7528\u30fb\u4f4f\u5b85\u7528<center><\/td><td class=\"column-4\"><center>22\u5e74<center><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td rowspan=\"2\" class=\"column-1\"><center>\u6728\u9aa8\u30e2\u30eb\u30bf\u30eb\u9020<\/center><\/td><td colspan=\"2\" class=\"column-2\"><center>\u4e8b\u52d9\u6240\u7528<center><\/td><td class=\"column-4\"><center>22\u5e74<center><\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td colspan=\"2\" class=\"column-2\"><center>\u5e97\u8217\u7528\u30fb\u4f4f\u5b85\u7528<center><\/td><td class=\"column-4\"><center>20\u5e74<center><\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td rowspan=\"2\" class=\"column-1\"><center>\u9244\u9aa8\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u30fb<br \/>\n\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020<center><\/td><td colspan=\"2\" class=\"column-2\"><center>\u4e8b\u52d9\u6240\u7528<center><\/td><td class=\"column-4\"><center>50\u5e74<center><\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td colspan=\"2\" class=\"column-2\"><center>\u5e97\u8217\u7528\u30fb\u4f4f\u5b85\u7528<center><\/td><td class=\"column-4\"><center>47\u5e74<center><\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td rowspan=\"2\" class=\"column-1\"><center>\u308c\u3093\u304c\u9020\u30fb\u77f3\u9020\u30fb\u30d6\u30ed\u30c3\u30af\u9020\u306e\u3082\u306e<center><\/td><td colspan=\"2\" class=\"column-2\"><center>\u4e8b\u52d9\u6240\u7528<center><\/td><td class=\"column-4\"><center>41\u5e74<center><\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td colspan=\"2\" class=\"column-2\"><center>\u5e97\u8217\u7528\u30fb\u4f4f\u5b85\u7528<center><\/td><td class=\"column-4\"><center>38\u5e74<center><\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td rowspan=\"6\" class=\"column-1\"><center>\u91d1\u5c5e\u9020<center><\/td><td rowspan=\"3\" class=\"column-2\"><center>\u4e8b\u52d9\u6240\u7528<center><\/td><td class=\"column-3\"><center>4\u30df\u30ea\u3092\u8d85\u3048\u308b<center><\/td><td class=\"column-4\"><center>38\u5e74<center><\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-3\"><center>3\u30df\u30ea\u3092\u8d85\u30484\u30df\u30ea\u4ee5\u4e0b<center><\/td><td class=\"column-4\"><center>30\u5e74<center><\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-3\"><center>3\u30df\u30ea\u4ee5\u4e0b<center><\/td><td class=\"column-4\"><center>22\u5e74<center><\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td rowspan=\"3\" class=\"column-2\"><center>\u5e97\u8217\u7528\u30fb\u4f4f\u5b85\u7528<center><\/td><td class=\"column-3\"><center>4\u30df\u30ea\u3092\u8d85\u3048\u308b<center><\/td><td class=\"column-4\"><center>34\u5e74<center><\/td>\n<\/tr>\n<tr class=\"row-14\">\n\t<td class=\"column-3\"><center>3\u30df\u30ea\u3092\u8d85\u30484\u30df\u30ea\u4ee5\u4e0b<center><\/td><td class=\"column-4\"><center>27\u5e74<center><\/td>\n<\/tr>\n<tr class=\"row-15\">\n\t<td class=\"column-3\"><center>3\u30df\u30ea\u4ee5\u4e0b<center><\/td><td class=\"column-4\"><center>19\u5e74<center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2312 from cache -->\n<p>\u5927\u898f\u6a21\u4fee\u7e55\u3092\u8cc7\u672c\u7684\u652f\u51fa\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u3057\u305f\u5834\u5408\u306e\u8010\u7528\u5e74\u6570\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u539f\u5247\u3068\u3057\u3066\u8cc7\u672c\u7684\u652f\u51fa\u3092\u884c\u3063\u305f\u5efa\u7269\u3068\u7a2e\u985e\u53ca\u3073\u8010\u7528\u5e74\u6570\u3092\u540c\u3058\u304f\u3059\u308b\u65b0\u305f\u306a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u305d\u306e\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u511f\u5374\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u9244\u9aa8\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306e\u4e8b\u52d9\u6240\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u306b\u5927\u898f\u6a21\u4fee\u7e55\u3057\u3066\u8cc7\u672c\u7684\u652f\u51fa\u3068\u306a\u308b\u5834\u5408\u3001\u65b0\u305f\u306b\u8010\u7528\u5e74\u657050\u5e74\u306e\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u3068\u3057\u3066\u3001\u652f\u51fa\u3057\u305f\u5e74\u304b\u308950\u5e74\u304b\u3051\u3066\u6e1b\u4fa1\u511f\u5374\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_01.pdf\" target=\"_blank\" rel=\"noopener\">\u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a 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\uff08\u662d\u548c\u56db\u5341\u5e74\u5927\u8535\u7701\u4ee4\u7b2c\u5341\u4e94\u53f7\uff09\uff5ce-GOV<\/a><\/p>\n<h3>\u5927\u898f\u6a21\u6539\u4fee\u8cbb\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5927\u898f\u6a21\u4fee\u7e55\u304c\u8cc7\u672c\u7684\u652f\u51fa\u3068\u306a\u308a\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u5834\u5408\u3001\u300c\u652f\u51fa\u3057\u305f\u8cbb\u7528\u00d7\u511f\u5374\u7387\u300d\u306e\u8a08\u7b97\u5f0f\u3067\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u511f\u5374\u7387\u306f\u56fd\u7a0e\u5e81\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u8868\u3092\u53c2\u8003\u306b\u3001\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u305f\u6570\u5b57\u3067\u8a08\u7b97\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u9244\u9aa8\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306e\u4e8b\u52d9\u6240\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u306b\u5927\u898f\u6a21\u4fee\u7e55\u3092\u3057\u30661,000\u4e07\u5186\u3092\u652f\u51fa\u3057\u305f\u5834\u5408\u3001\u5b9a\u984d\u6cd5\u306b\u304a\u3051\u308b\u8010\u7528\u5e74\u657050\u5e74\u306e\u511f\u5374\u7387\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u511f\u5374\u7387\u306f\u300c0.020\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u30011,000\u4e07\u5186\u00d70.020\uff1d20\u4e07\u5186\u304c\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" target=\"_blank\" rel=\"noopener\">No.2100\u2003\u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a 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\uff08\u662d\u548c\u56db\u5341\u5e74\u5927\u8535\u7701\u4ee4\u7b2c\u5341\u4e94\u53f7\uff09\uff5ce-GOV<\/a><\/p>\n<h3>\u5efa\u7269\u3092\u6539\u4fee\u5de5\u4e8b\u3084\u30ea\u30d5\u30a9\u30fc\u30e0\u3057\u305f\u5834\u5408\u3001\u8010\u7528\u5e74\u6570\u306f\u5909\u308f\u308b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5efa\u7269\u306e\u6539\u4fee\u5de5\u4e8b\u3084\u30ea\u30d5\u30a9\u30fc\u30e0\u3067\u8cc7\u672c\u7684\u652f\u51fa\u3068\u306a\u308b\u5834\u5408\u3067\u3082\u3001\u5efa\u7269\u81ea\u4f53\u306e\u8010\u7528\u5e74\u6570\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001\u8cc7\u672c\u7684\u652f\u51fa\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u8cc7\u672c\u7684\u652f\u51fa\u3092\u884c\u3063\u305f\u56fa\u5b9a\u8cc7\u7523\u3068\u540c\u3058\u7a2e\u985e\u3001\u540c\u3058\u8010\u7528\u5e74\u6570\u306e\u65b0\u305f\u306a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u8003\u3048\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u9244\u9aa8\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306e\u4e8b\u52d9\u6240\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u53d6\u5f97\u3057\u3066\u304b\u308910\u5e74\u76ee\u306b\u5927\u898f\u6a21\u4fee\u7e55\u3057\u305f\u5834\u5408\u3067\u3082\u300150\u5e74 \u2013 10\u5e74 = 40\u5e74\u306e\u8010\u7528\u5e74\u6570\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u5927\u898f\u6a21\u4fee\u7e55\u306f\u5de5\u4e8b\u5185\u5bb9\u3067\u6e1b\u4fa1\u511f\u5374\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/h2>\n<p><span style=\"background-color: 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