{"id":61151,"date":"2022-08-19T17:52:43","date_gmt":"2022-08-19T08:52:43","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=61151"},"modified":"2024-08-08T15:02:06","modified_gmt":"2024-08-08T06:02:06","slug":"%e4%bd%8f%e5%ae%85%e3%82%84%e6%a5%ad%e5%8b%99%e7%94%a8%e5%bb%ba%e7%89%a9%e3%81%ae%e6%b8%9b%e4%be%a1%e5%84%9f%e5%8d%b4%e8%b2%bb%e8%a8%88%e7%ae%97%e3%82%92%e8%a9%b3%e3%81%97%e3%81%8f%e8%a7%a3%e8%aa%ac","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/61151\/","title":{"rendered":"\u4f4f\u5b85\u3084\u696d\u52d9\u7528\u5efa\u7269\u3001\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u8a08\u7b97"},"content":{"rendered":"<p>\u5efa\u7269\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u3068\u5fc5\u305a\u4ed8\u304d\u5408\u3044\u304c\u5fc5\u8981\u306a\u306e\u304c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" 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title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u306e\u8a08\u7b97\u306b\u306f\u3001\u5efa\u7269\u306e\u7a2e\u985e\u3054\u3068\u306b\u6c7a\u3081\u3089\u308c\u305f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u671f\u9593\u3068\u3001\u6bce\u5e74\u3069\u306e\u304f\u3089\u3044\u306e\u4fa1\u5024\u304c\u6e1b\u3063\u3066\u3044\u304f\u306e\u304b\u3092\u8868\u3059\u511f\u5374\u7387\u306f\u3001\u56fd\u7a0e\u5e81\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3001\u5efa\u7269\u306e\u6750\u8cea\u3084\u69cb\u9020\u3001\u696d\u52d9\u7528\u304b\u305d\u3046\u3067\u306a\u3044\u304b\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u4f4f\u5b85\u306e\u8010\u7528\u5e74\u6570\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u8868\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u696d\u52d9\u7528\u306e\u4f4f\u5b85\u3068\u8a00\u308f\u308c\u308b\u3068\u3069\u3093\u306a\u3082\u306e\u304c\u3042\u308b\u306e\u304b\u4e0d\u601d\u8b70\u306b\u601d\u3046\u4eba\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u696d\u52d9\u7528\u306e\u4f4f\u5b85\u3068\u306f\u8cc3\u8cb8\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306e\u7269\u4ef6\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306b\u5bfe\u3057\u3001\u975e\u696d\u52d9\u7528\u306e\u4f4f\u5b85\u3068\u306f\u4e8b\u696d\u7528\u306b\u5229\u7528\u3057\u306a\u3044\u30de\u30a4\u30db\u30fc\u30e0\u3084\u81ea\u5206\u3067\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u5225\u8358\u306a\u3069\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n<table id=\"tablepress-2349\" class=\"tablepress tablepress-id-2349\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u5efa\u7269\u306e\u69cb\u9020<\/th><th class=\"column-2\">\u975e\u696d\u52d9\u7528\u8010\u7528\u5e74\u6570<\/th><th class=\"column-3\">\u696d\u52d9\u7528\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u9244\u9aa8\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u307e\u305f\u306f\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020<\/td><td class=\"column-2\">70<\/td><td class=\"column-3\">47<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">\u308c\u3093\u304c\u9020\u3001\u77f3\u9020\u307e\u305f\u306f\u30d6\u30ed\u30c3\u30af\u9020<\/td><td class=\"column-2\">57<\/td><td class=\"column-3\">38<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">\u9aa8\u683c\u6750\u306e\u8089\u539a4mm\u8d85\u306e\u91d1\u5c5e\u9020<\/td><td class=\"column-2\">51<\/td><td class=\"column-3\">34<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">\u9aa8\u683c\u6750\u306e\u8089\u539a3mm\u8d854mm\u4ee5\u4e0b\u306e\u91d1\u5c5e\u9020<\/td><td class=\"column-2\">40<\/td><td class=\"column-3\">27<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">\u9aa8\u683c\u6750\u306e\u8089\u539a3mm\u4ee5\u4e0b\u306e\u91d1\u5c5e\u9020<\/td><td class=\"column-2\">28<\/td><td class=\"column-3\">19<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">\u6728\u9020\u307e\u305f\u306f\u5408\u6210\u6a39\u8102\u9020<\/td><td class=\"column-2\">33<\/td><td class=\"column-3\">22<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">\u6728\u9aa8\u30e2\u30eb\u30bf\u30eb\u9020<\/td><td class=\"column-2\">30<\/td><td class=\"column-3\">20<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.keisan.nta.go.jp\/h30yokuaru\/aoiroshinkoku\/hitsuyokeihi\/genkashokyakuhi\/taiyonensutatemono.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u8010\u7528\u5e74\u6570\uff08\u5efa\u7269\uff0f\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\uff09<\/a><\/p>\n<h3>\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u884c\u3063\u305f\u5834\u5408<\/h3>\n<p>\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u884c\u3046\u3068\u3001\u307e\u308b\u3067\u65b0\u7bc9\u306e\u3088\u3046\u306b\u5efa\u7269\u304c\u304d\u308c\u3044\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30ea\u30d5\u30a9\u30fc\u30e0\u3059\u308c\u3070\u8010\u7528\u5e74\u6570\u304c\u4f38\u3073\u308b\u306e\u3067\u306f\u306a\u3044\u304b\uff1f\u3068\u601d\u3046\u4eba\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u3057\u304b\u3057\u3001\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u3057\u3066\u3082\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u4f38\u3073\u305f\u308a\u3001\u30ea\u30bb\u30c3\u30c8\u3055\u308c\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u539f\u72b6\u56de\u5fa9\u3084\u5185\u88c5\u3060\u3051\u306e\u5de5\u4e8b\u306f\u3001\u5efa\u7269\u306e\u4fa1\u5024\u3092\u76f4\u63a5\u7684\u306b\u9ad8\u3081\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u7dad\u6301\u7ba1\u7406\u306e\u305f\u3081\u5fc5\u8981\u306a\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u3088\u3063\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/23741\/\" data-internallinksmanager029f6b8e52c=\"468\" title=\"\u4fee\u7e55\u8cbb\">\u4fee\u7e55\u8cbb<\/a>\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u306e\u304c\u666e\u901a\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u3001\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3067\u6839\u672c\u7684\u306b\u88dc\u5f37\u5de5\u4e8b\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3069\u3046\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u306e\u5834\u5408\u306f\u8cc7\u672c\u7684\u652f\u51fa\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u8010\u7528\u5e74\u657030\u5e74\u306e\u4e8b\u52d9\u6240\u309220\u5e74\u7d4c\u904e\u3057\u305f\u6642\u70b9\u3067\u5927\u898f\u6a21\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3057\u305f\u3068\u3059\u308b\u3068\u3001\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u8cbb\u7528\u3092\u6b8b\u308a\u306e10\u5e74\u3067\u511f\u5374\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u8cbb\u7528\u90e8\u5206\u306b\u5fdc\u3058\u305f\u8010\u7528\u5e74\u6570\u3067\u511f\u5374\u3092\u884c\u3063\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3082\u3068\u306b\u3042\u3063\u305f\u5efa\u7269\u306e\u8010\u7528\u5e74\u6570\u3084\u6b8b\u5b58\u5e74\u6570\u306b\u306f\u5909\u5316\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3069\u3093\u306a\u306b\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3084\u30ea\u30d5\u30a9\u30fc\u30e0\u3067\u624b\u3092\u52a0\u3048\u3066\u3082\u3001\u5efa\u7269\u306e\u8010\u7528\u5e74\u6570\u3092\u30ea\u30bb\u30c3\u30c8\u3084\u5ef6\u9577\u306f\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u5c45\u4f4f\u7528\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u3068\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u5c45\u4f4f\u7528\u306e\u5efa\u7269\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u4ed5\u8a33\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u306f\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306e2\u901a\u308a\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5e73\u621028\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3057\u305f\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u53ca\u3073\u69cb\u7bc9\u7269\u306e\u511f\u5374\u65b9\u6cd5\u306f\u539f\u5247\u3068\u3057\u3066\u5b9a\u984d\u6cd5\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u3053\u3067\u7d39\u4ecb\u3059\u308b\u4f8b\u3082\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u511f\u5374\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u203b\u511f\u5374\u5e74\u6570\u5225\u306e\u511f\u5374\u7387\u306f\u4ee5\u4e0b\u306e\u30b5\u30a4\u30c8\u3092\u53c2\u7167\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868<\/a><\/p>\n<p>\u4ed5\u8a33\u4f8b\uff09\u6728\u9020\u6238\u5efa\u3066\u4f4f\u5b85\u3092\u3001\u671f\u521d\u306b\u793e\u5b85\u3068\u3057\u30661,000\u4e07\u5186\u3067\u53d6\u5f97\u3057\u305f\u3002\u4ee3\u91d1\u306f\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u3002<\/p>\n\n<table id=\"tablepress-2350\" class=\"tablepress tablepress-id-2350\">\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\">\u5efa\u7269<\/td><td class=\"column-2\">10,000,000\u5186<\/td><td class=\"column-3\">\u73fe\u91d1<\/td><td class=\"column-4\">10,000,000\u5186<\/td><td class=\"column-5\">\u793e\u5b85\u8cfc\u5165<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<p>\u793e\u5b85\u306e\u53d6\u5f97\u5f8c\u3001\u6c7a\u7b97\u671f\u304c\u5230\u6765\u3059\u308b\u3068\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u307e\u305a\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u4ee5\u4e0b\u306e\u5f0f\u304b\u3089\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb = \u53d6\u5f97\u4fa1\u984d \u00d7 \u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387<\/strong><\/div>\n<p>\u3053\u306e\u5efa\u7269\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3001\u975e\u696d\u52d9\u7528\u3067\u6728\u9020\u3067\u3042\u308b\u3053\u3068\u304b\u308933\u5e74\u3067\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" rel=\"noopener\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868<\/a>\u306b\u3088\u308b\u3068\u511f\u5374\u7387\u306f0.031\u306a\u306e\u3067\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>1,000\u4e07\u5186\u00d70.031\uff1d310,000\u5186<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u91d1\u984d\u304c\u5206\u304b\u3063\u305f\u306e\u3067\u3001\u671f\u672b\u306b\u306f\u3053\u306e\u91d1\u984d\u3067\u6e1b\u4fa1\u511f\u5374\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ed5\u8a33\u4f8b\uff09\u671f\u672b\u306b\u306a\u3063\u305f\u306e\u3067\u3001\u671f\u521d\u306b\u53d6\u5f97\u3057\u305f\u793e\u5b85\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n\n<table id=\"tablepress-2351\" class=\"tablepress tablepress-id-2351\">\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\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td><td class=\"column-2\">310,000\u5186<\/td><td class=\"column-3\">\u5efa\u7269<\/td><td class=\"column-4\">310,000\u5186<\/td><td class=\"column-5\">\u793e\u5b85\u5e74\u6b21\u511f\u5374<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<p>\u3053\u3053\u3067\u306f\u76f4\u63a5\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u5efa\u7269\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb310,000\u5186\u3092\u76f4\u63a5\u5dee\u5f15\u3044\u305f\u6b8b\u9ad8\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h2>\u696d\u52d9\u7528\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u3068\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u6b21\u306f\u3001\u5148\u307b\u3069\u306e\u6728\u9020\u4f4f\u5b85\u304c\u696d\u52d9\u7528\u306e\u5834\u5408\u306b\u3069\u3046\u5909\u5316\u3059\u308b\u304b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<span style=\"background-color: 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