{"id":60829,"date":"2022-07-22T17:08:19","date_gmt":"2022-07-22T08:08:19","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=60829"},"modified":"2026-04-17T14:42:20","modified_gmt":"2026-04-17T05:42:20","slug":"%e4%b8%ad%e5%8f%a4%e3%83%88%e3%83%a9%e3%83%83%e3%82%af%e3%81%ae%e6%b8%9b%e4%be%a1%e5%84%9f%e5%8d%b4%e3%81%af%e3%81%a9%e3%81%86%e3%81%99%e3%82%8b%ef%bc%9f%e8%80%90%e7%94%a8%e5%b9%b4%e6%95%b0%e3%82%84","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/60829\/","title":{"rendered":"\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u306e\u6e1b\u4fa1\u511f\u5374\u306f\u3069\u3046\u3059\u308b\uff1f\u8010\u7528\u5e74\u6570\u3084\u4ed5\u8a33\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u3092\u8cfc\u5165\u3057\u305f\u3068\u304d\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306b\u5f93\u3063\u3066<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" 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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><\/p>\n<h3>\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u306e\u8010\u7528\u5e74\u6570\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u5148\u307b\u3069\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3057\u305f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3001\u65b0\u8eca\u3068\u3057\u3066\u8cfc\u5165\u3057\u305f\u3068\u304d\u306b\u9069\u7528\u3055\u308c\u308b\u5e74\u6570\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<span style=\"background-color: 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0.2<\/strong><\/div>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u8a18\u306e\u8a08\u7b97\u306b\u3088\u308a\u7b97\u51fa\u3057\u305f\u5e74\u6570\u306b1\u5e74\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u7aef\u6570\u3092\u5207\u308a\u6368\u3066\u3066\u8abf\u6574\u3057\u307e\u3059\u3002\u307e\u305f\u3001<strong>\u8abf\u6574\u3057\u305f\u5e74\u6570\u304c2\u5e74\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306b\u306f\u8010\u7528\u5e74\u6570\u30922\u5e74\u3068\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u3092\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u904b\u9001\u4e8b\u696d\u306b\u7528\u3044\u308b\u7dcf\u6392\u6c17\u91cf\u304c3\u30ea\u30c3\u30c8\u30eb\u4ee5\u4e0a\u306e\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\uff08\u65b0\u8eca\u306e\u5834\u5408\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff1a5\u5e74\uff09\u3092\u8cfc\u5165\u3057\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u88fd\u9020\u304b\u30897\u5e74\u76ee\u306e\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u3001\u3059\u3067\u306b\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u3059\u3079\u3066\u7d4c\u904e\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e20\uff05\u306b\u76f8\u5f53\u3059\u308b\u5e74\u6570\u306f5\u5e74\u00d70.2\uff1d1\u5e74\u3067\u3059\u304c\u3001\u8a08\u7b97\u3057\u305f\u5e74\u6570\u304c2\u5e74\u672a\u6e80\u306e\u305f\u3081\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u969b\u306b\u7528\u3044\u308b\u8010\u7528\u5e74\u6570\u306f2\u5e74\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u30012\u5e74\u76ee\u306e\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u4e00\u90e8\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5143\u3005\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f5\u5e74\u3001\u7d4c\u904e\u3057\u305f\u5e74\u6570\u306f2\u5e74\u306a\u306e\u3067\u3001\u5148\u307b\u3069\u306e\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u308b\u3068\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333; text-align: center;\">\uff085\u5e74\uff0d2\u5e74\uff09\uff0b2\u5e74\u00d70.2\uff1d3.4\u5e74<\/div>\n<p>\u7aef\u6570\u3092\u5207\u308a\u6368\u3066\u308b\u30683\u5e74\u306b\u306a\u308b\u305f\u3081\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u969b\u306b\u7528\u3044\u308b\u8010\u7528\u5e74\u6570\u306f3\u5e74\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u306e\u8010\u7528\u5e74\u6570\u306f\u5fc5\u305a2\u5e74\u4ee5\u4e0a\u306b\u306a\u308b<\/h2>\n<p>\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u306e\u8010\u7528\u5e74\u6570\u306f\u3001\u5143\u3005\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u8d85\u3048\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001<span style=\"background-color: #ffff99;\"><b>\u3044\u305a\u308c\u306e\u65b9\u6cd5\u3067\u8a08\u7b97\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u6700\u7d42\u7684\u306b\u6c42\u3081\u305f\u5e74\u6570\u304c2\u5e74\u672a\u6e80\u306e\u3068\u304d\u306f\u300c\u8010\u7528\u5e74\u6570\u306f2\u5e74\u300d\u3068\u3059\u308b\u305f\u3081\u3001\u3059\u3079\u3066\u306e\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u306e\u8010\u7528\u5e74\u6570\u306f2\u5e74\u4ee5\u4e0a\u3067\u3059\u3002<\/b><\/span>\u8cfc\u5165\u3057\u305f\u8cbb\u7528\u3092\u8010\u7528\u5e74\u6570\u3067\u6e1b\u4fa1\u511f\u5374\u3057\u3001\u9069\u5207\u306b\u4ed5\u8a33\u3092\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u969b\u306e\u4ed5\u8a33<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u65b9\u6cd5\u306b\u306f\u3001\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306e2\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u3001\u539f\u5247\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u304c\u5b9a\u984d\u6cd5\u3001\u6cd5\u4eba\u304c\u5b9a\u7387\u6cd5\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u6cd5\u4eba\u8a2d\u7acb\u3057\u305f\u3068\u304d\u306b\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u5225\u9014\u5c4a\u51fa\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u5909\u66f4\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001<strong>\u5b9a\u984d\u6cd5\u30fb\u5b9a\u7387\u6cd5\u306e\u3044\u305a\u308c\u306e\u65b9\u6cd5\u3067\u3082\u3001\u6e1b\u4fa1\u511f\u5374\u3057\u305f\u8cbb\u7528\u306e\u5408\u8a08\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u65b9\u6cd5\u306e\u4f7f\u3044\u5206\u3051\u3068\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6bce\u5e74\u540c\u984d\u3092\u511f\u5374\u3059\u308b\u5b9a\u984d\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9a\u984d\u6cd5\u3068\u306f\u3001\u6bce\u5e74\u540c\u984d\u3092\u511f\u5374\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001100\u4e07\u5186\u3067\u8cfc\u5165\u3057\u305f\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\uff08\u904b\u9001\u4e8b\u696d\u7528\u3001\u7dcf\u6392\u6c17\u91cf3\u30ea\u30c3\u30c8\u30eb\u30017\u5e74\u7d4c\u904e\uff09\u3067\u3042\u308c\u3070\u8010\u7528\u5e74\u6570\u306f2\u5e74\u3068\u306a\u308b\u305f\u3081\u30011\u5e74\u3054\u3068\u306b50\u4e07\u5186\u305a\u3064<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u4ed5\u8a33\u306b\u95a2\u3057\u3066\u306f\u76f4\u63a5\u6cd5\u3068\u9593\u63a5\u6cd5\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u9593\u63a5\u6cd5\u3067\u306f\u8cb8\u65b9\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3092\u300c\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u300d\u3068\u3057\u3001\u6bce\u5e74\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u7d2f\u8a08\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u5b9a\u984d\u6cd5\u306b\u3088\u308b1\u5e74\u76ee\u306e\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<h4>\u76f4\u63a5\u6cd5<\/h4>\n\n<table id=\"tablepress-2313\" class=\"tablepress tablepress-id-2313\">\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>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/center><\/td><td class=\"column-2\"><center>500,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u8eca\u4e21\u904b\u642c\u8cbb<\/center><\/td><td class=\"column-4\"><center>500,000\u5186<\/center><\/td><td class=\"column-5\"><center>\u30c8\u30e9\u30c3\u30af<br \/>\n\u6e1b\u4fa1\u511f\u5374 1\u5e74\u76ee\/2\u5e74<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2313 from cache -->\n<h4>\u9593\u63a5\u6cd5<\/h4>\n\n<table id=\"tablepress-2314\" class=\"tablepress tablepress-id-2314\">\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>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/center><\/td><td class=\"column-2\"><center>500,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/center><\/td><td class=\"column-4\"><center>500,000\u5186<\/center><\/td><td class=\"column-5\"><center>\u30c8\u30e9\u30c3\u30af<br \/>\n\u6e1b\u4fa1\u511f\u5374 1\u5e74\u76ee\/2\u5e74<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2314 from cache -->\n<h3>\u521d\u5e74\u5ea6\u306b\u591a\u3081\u306b\u8a08\u4e0a\u3059\u308b\u5b9a\u7387\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9a\u7387\u6cd5\u3068\u306f\u3001\u521d\u5e74\u5ea6\u306b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u591a\u3081\u306b\u8a08\u4e0a\u3057\u3001\u5f90\u3005\u306b\u6e1b\u3089\u3059\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u30011\u5e74\u7d4c\u904e\u3057\u305f\u4e2d\u53e4\u306e\u30b7\u30e7\u30d9\u30eb\u30ed\u30fc\u30c0\u30fc\uff08\u8010\u7528\u5e74\u65706\u5e74\uff09\u3092200\u4e07\u5186\u3067\u8cfc\u5165\u3057\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u8abf\u6574\u3057\u305f\u8010\u7528\u5e74\u6570\u306f5\u5e74\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u5b9a\u7387\u6cd5\u306b\u3088\u308b5\u5e74\u9593\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>1\u5e74\u76ee\uff1a800,000\u5186<\/li>\n<li>2\u5e74\u76ee\uff1a480,000\u5186<\/li>\n<li>3\u5e74\u76ee\uff1a288,000\u5186<\/li>\n<li>4\u5e74\u76ee\uff1a216,000\u5186<\/li>\n<li>5\u5e74\u76ee\uff1a216,000\u5186<\/li>\n<\/ul>\n<p>\u5b9a\u7387\u6cd5\u306b\u3088\u308b1\u5e74\u76ee\u306e\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<h4>\u76f4\u63a5\u6cd5<\/h4>\n\n<table id=\"tablepress-2316\" class=\"tablepress tablepress-id-2316\">\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>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/center><\/td><td class=\"column-2\"><center>800,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u8eca\u4e21\u904b\u642c\u8cbb\u8a08\u984d<\/center><\/td><td class=\"column-4\"><center>800,000\u5186<\/center><\/td><td class=\"column-5\"><center>\u30c8\u30e9\u30c3\u30af<br \/>\n\u6e1b\u4fa1\u511f\u5374 1\u5e74\u76ee\/5\u5e74<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2316 from cache -->\n<h4>\u9593\u63a5\u6cd5<\/h4>\n\n<table id=\"tablepress-2315\" class=\"tablepress tablepress-id-2315\">\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>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/center><\/td><td class=\"column-2\"><center>800,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/center><\/td><td class=\"column-4\"><center>800,000\u5186<\/center><\/td><td class=\"column-5\"><center>\u30c8\u30e9\u30c3\u30af<br \/>\n\u6e1b\u4fa1\u511f\u5374 1\u5e74\u76ee\/5\u5e74<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2315 from cache -->\n<p>\u6e1b\u4fa1\u511f\u5374\u3068\u305d\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3088\u308a\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n<div class=\"linkcard\"><div 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