{"id":61336,"date":"2022-09-02T15:21:15","date_gmt":"2022-09-02T06:21:15","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=61336"},"modified":"2026-01-27T09:53:04","modified_gmt":"2026-01-27T00:53:04","slug":"%e4%b8%ad%e5%8f%a4%e4%bd%8f%e5%ae%85%e3%81%ae%e6%b8%9b%e4%be%a1%e5%84%9f%e5%8d%b4%e3%82%92%e8%a7%a3%e8%aa%ac%ef%bc%81%e8%80%90%e7%94%a8%e5%b9%b4%e6%95%b0%e3%82%84%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/61336\/","title":{"rendered":"\u4e2d\u53e4\u4f4f\u5b85\u306e\u6e1b\u4fa1\u511f\u5374\u3092\u89e3\u8aac\uff01\u8010\u7528\u5e74\u6570\u3084\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f"},"content":{"rendered":"<p>\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u969b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" title=\"\u6e1b\u4fa1\u511f\u5374\">\u6e1b\u4fa1\u511f\u5374<\/a>\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u4e0d\u52d5\u7523\u3092\u4e8b\u696d\u7528\u306b\u5229\u7528\u3057\u305f\u308a\u3001\u5efa\u7269\u3092\u58f2\u5374\u3057\u305f\u308a\u3059\u308b\u969b\u306f\u3001\u6b63\u3057\u3044\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u306e\u3082\u3068\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u91d1\u306e\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4e2d\u53e4\u306e\u5efa\u7269\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"76\" title=\"\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\">\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5<\/a>\u306b\u3064\u3044\u3066\u3001\u8010\u7528\u5e74\u6570\u3084\u8a08\u7b97\u65b9\u6cd5\u3001\u8010\u7528\u5e74\u6570\u3092\u8d85\u904e\u3057\u305f\u4e2d\u53e4\u7269\u4ef6\u306e\u511f\u5374\u65b9\u6cd5\u306a\u3069\u3092\u3001\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u3068\u3068\u3082\u306b\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u4e2d\u53e4\u4f4f\u5b85\u306e\u8010\u7528\u5e74\u6570\u306f\u4f55\u5e74\uff1f<\/h2>\n<p>\u8010\u7528\u5e74\u6570\u306b\u306f\u4ee5\u4e0b\u306e3\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7269\u7406\u7684\u8010\u7528\u5e74\u6570<\/li>\n<li>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570<\/li>\n<li>\u7d4c\u6e08\u7684\u6b8b\u5b58\u8010\u7528\u5e74\u6570<\/li>\n<\/ul>\n<p><span style=\"background-color: #ffff99;\"><b>\u7269\u7406\u7684\u8010\u7528\u5e74\u6570\u3068\u306f\u3001\u5efa\u7269\u304c\u52a3\u5316\u3057\u3066\u4f7f\u3048\u306a\u304f\u306a\u308b\u5e74\u6570\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u304c\u5229\u7528\u306b\u8010\u3048\u308b\u5e74\u6570\u306e\u3053\u3068\u3067\u3001\u8010\u7528\u5e74\u6570\u304c\u904e\u304e\u308b\u3068\u3001\u305d\u306e\u8cc7\u7523\u306f\u7a0e\u6cd5\u4e0a\u8cc7\u7523\u4fa1\u5024\u304c\u30bc\u30ed\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7d4c\u6e08\u7684\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u3068\u306f\u3001\u8cfc\u5165\u3057\u3066\u304b\u3089\u5e02\u5834\u3067\u306e\u4e0d\u52d5\u7523\u7684\u4fa1\u5024\u304c\u306a\u304f\u306a\u308b\u307e\u3067\u306e\u5e74\u6570\u306e\u3053\u3068\u3067\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u3067\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u62bc\u3055\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e2d\u53e4\u7269\u4ef6\u306e\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u5168\u90e8\u3092\u7d4c\u904e\u3057\u305f\u7269\u4ef6\u306e\u8010\u7528\u5e74\u6570\u306f\u3001\u305d\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e20%\u306b\u76f8\u5f53\u3059\u308b\u5e74\u6570\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u4e00\u65b9\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u4e00\u90e8\u3092\u7d4c\u904e\u3057\u305f\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304b\u3089\u7d4c\u904e\u5e74\u6570\u3092\u5dee\u3057\u5f15\u304d\u3001\u305d\u3053\u306b\u7d4c\u904e\u5e74\u6570\u306e20%\u5206\u306e\u5e74\u6570\u3092\u52a0\u3048\u305f\u3082\u306e\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u7b97\u51fa\u7d50\u679c1\u5e74\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u3068\u304d\u306f\u7aef\u6570\u3092\u5207\u308a\u6368\u3066\u3001\u5e74\u6570\u304c2\u5e74\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306f2\u5e74\u3068\u3059\u308b\u3053\u3068\u306b\u6ce8\u610f\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5404.htm\" title=\"No.5404\u3000\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\uff5c\u56fd\u7a0e\u5e81\" rel=\"noopener\" target=\"_blank\">No.5404\u3000\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\uff5c\u56fd\u7a0e\u5e81 <\/a><\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u3068\u975e\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u306b\u5206\u3051\u3066\u8010\u7528\u5e74\u6570\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u306e\u8010\u7528\u5e74\u6570<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u3068\u306f\u3001\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u3001\u5009\u5eab\u3068\u3044\u3063\u305f\u4e8b\u696d\u7528\u306e\u7269\u4ef6\u3084\u3001\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u306e\u3088\u3046\u306a\u8cb8\u4ed8\u7528\u7269\u4ef6\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3092\u3001\u6e1b\u4fa1\u511f\u5374\u3067\u8010\u7528\u5e74\u6570\u5206\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u8010\u7528\u5e74\u6570\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u4e2d\u53e4\u8cc7\u7523\u3092\u4e8b\u696d\u7528\u306b\u5909\u66f4\u3059\u308b\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3067\u306f\u306a\u304f\u3001\u4e8b\u696d\u7528\u306b\u4f9b\u3057\u305f\u6642\u4ee5\u5f8c\u306e\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u306e\u898b\u7a4d\u3082\u308a\u5e74\u6570\u3092\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u306e\u5e74\u6570\u3092\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u7c21\u4fbf\u6cd5\u304c\u4f7f\u7528\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u53d6\u5f97\u4fa1\u984d\u306e50%\u3092\u8d85\u3048\u308b\u8cc7\u672c\u7684\u652f\u51fa\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u7c21\u4fbf\u6cd5\u306f\u4f7f\u3048\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u4e00\u90e8\u3092\u7d4c\u904e\u3057\u305f\u8cc7\u7523<br \/>\n\uff08\u6cd5\u5b9a\u8010\u7528\u5e74\u6570-\u7d4c\u904e\u5e74\u6570\uff09+\u7d4c\u904e\u5e74\u6570\u00d720\/100<\/li>\n<p><br\u3000\/><\/p>\n<li>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u5168\u90e8\u3092\u7d4c\u904e\u3057\u305f\u8cc7\u7523<br \/>\n\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u00d720\/100<\/li>\n<\/ul>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5404.htm\" title=\"No.5404\u3000\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\uff5c\u56fd\u7a0e\u5e81\" rel=\"noopener\" target=\"_blank\">No.5404\u3000\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\uff5c\u56fd\u7a0e\u5e81<\/a> <\/p>\n<p>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3001\u5efa\u7269\u306e\u69cb\u9020\u3068\u7528\u9014\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u4e8b\u52d9\u6240\u7528\u3001\u5e97\u8217\u7528\u30fb\u4f4f\u5b85\u7528\u3001\u5de5\u5834\u7528\u30fb\u5009\u5eab\u7528\u306b\u3064\u3044\u3066\u629c\u7c8b\u3057\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002\u3053\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3068\u7d4c\u904e\u5e74\u6570\u3092\u3082\u3068\u306b\u3001\u4e2d\u53e4\u7269\u4ef6\u306e\u8010\u7528\u5e74\u6570\u3092\u7b97\u51fa\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u306e\u3067\u3059\u3002<\/p>\n\n<table id=\"tablepress-2386\" class=\"tablepress tablepress-id-2386 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><center>\u7528\u9014<\/center><\/th><th class=\"column-2\"><center>\u69cb\u9020<\/center><\/th><th class=\"column-3\"><center>\u8010\u7528\u5e74\u6570<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2\">\n\t<td rowspan=\"3\" class=\"column-1\"><center>\u4e8b\u52d9\u6240\u7528<\/center><\/td><td class=\"column-2\">\u6728\u9020\u30fb\u5408\u6210\u6a39\u8102\u9020\u306e\u3082\u306e<\/td><td class=\"column-3\"><center>24\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-2\">\u6728\u9aa8\u30e2\u30eb\u30bf\u30eb\u9020\u306e\u3082\u306e<\/td><td class=\"column-3\"><center>22\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-2\">\u9244\u9aa8\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u30fb\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306e\u3082\u306e<\/td><td class=\"column-3\"><center>50\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td rowspan=\"3\" class=\"column-1\"><center>\u5e97\u8217\u7528<\/center><\/td><td class=\"column-2\">\u6728\u9020\u30fb\u5408\u6210\u6a39\u8102\u9020\u306e\u3082\u306e<\/td><td class=\"column-3\"><center>22\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-2\">\u6728\u9aa8\u30e2\u30eb\u30bf\u30eb\u9020\u306e\u3082\u306e<\/td><td class=\"column-3\"><center>20\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-2\">\u9244\u9aa8\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u30fb\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306e\u3082\u306e<\/td><td class=\"column-3\"><center>39\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td rowspan=\"3\" class=\"column-1\"><center>\u5de5\u5834\u7528\u30fb\u5009\u5eab\u7528<\/center><\/td><td class=\"column-2\">\u6728\u9020\u30fb\u5408\u6210\u6a39\u8102\u9020\u306e\u3082\u306e<\/td><td class=\"column-3\"><center>15\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-2\">\u6728\u9aa8\u30e2\u30eb\u30bf\u30eb\u9020\u306e\u3082\u306e<\/td><td class=\"column-3\"><center>14\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-2\">\u9244\u9aa8\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u30fb\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306e\u3082\u306e<\/td><td class=\"column-3\"><center>38\u5e74<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2386 from cache -->\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.keisan.nta.go.jp\/r3yokuaru\/aoiroshinkoku\/hitsuyokeihi\/genkashokyakuhi\/taiyonensutatemono.html\" title=\"\u4ee4\u548c3\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3088\u304f\u3042\u308b\u8cea\u554f\uff5c\u56fd\u7a0e\u5e81\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c3\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3088\u304f\u3042\u308b\u8cea\u554f\uff5c\u56fd\u7a0e\u5e81<\/a> <\/p>\n<h3>\u975e\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u306e\u8010\u7528\u5e74\u6570<br \/>\n<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u975e\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u58f2\u5374\u6642\u306b\u5f97\u305f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48141\/\" data-internallinksmanager029f6b8e52c=\"577\" title=\"\u8b72\u6e21\u6240\u5f97\">\u8b72\u6e21\u6240\u5f97<\/a>\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<\/b><\/span>\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u969b\u306f\u3001\u58f2\u5374\u4ee3\u91d1\u304b\u3089\u53d6\u5f97\u8cbb\u3068\u8b72\u6e21\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002\u53d6\u5f97\u8cbb\u306f\u3001\u4e0d\u52d5\u7523\u306e\u8cfc\u5165\u4ee3\u91d1\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u76f8\u5f53\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u6c42\u3081\u308b\u305f\u3081\u3001\u975e\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u8ab2\u7a0e\u984d\u3092\u78ba\u8a8d\u3059\u308b\u969b\u3082\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u7406\u89e3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u975e\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u3092\u4e8b\u696d\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u7528\u3044\u308b\u8010\u7528\u5e74\u6570\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305a\u306f\u3001\u696d\u52d9\u7528\u306b\u4f9b\u3057\u305f\u65e5\u306b\u304a\u3051\u308b\u672a\u511f\u5374\u6b8b\u9ad8\u76f8\u5f53\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u4f7f\u7528\u3059\u308b\u8010\u7528\u5e74\u6570\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001<span style=\"background-color: #ffff99;\"><b>\u696d\u52d9\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u671f\u9593\u306b\u3064\u304d\u3001\u305d\u306e\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306e1.5\u500d\u306b\u76f8\u5f53\u3059\u308b\u5e74\u6570\u3092\u7528\u3044\u3066\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u696d\u52d9\u7528\u306b\u4f9b\u3057\u305f\u5f8c\u306e\u6e1b\u4fa1\u511f\u5374\u3067\u306f\u3001\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u3068\u540c\u69d8\u306b\u8010\u7528\u5e74\u6570\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2108.htm\" title=\"No.2108\u2003\u4e2d\u53e4\u8cc7\u7523\u3092\u975e\u696d\u52d9\u7528\u304b\u3089\u696d\u52d9\u7528\u306b\u8ee2\u7528\u3057\u305f\u5834\u5408\u306e\u6e1b\u4fa1\u511f\u5374\uff5c\u56fd\u7a0e\u5e81\" rel=\"noopener\" target=\"_blank\">No.2108\u2003\u4e2d\u53e4\u8cc7\u7523\u3092\u975e\u696d\u52d9\u7528\u304b\u3089\u696d\u52d9\u7528\u306b\u8ee2\u7528\u3057\u305f\u5834\u5408\u306e\u6e1b\u4fa1\u511f\u5374\uff5c\u56fd\u7a0e\u5e81<\/a> <\/p>\n<p>\u4f4f\u5b85\u7528\u7269\u4ef6\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3001\u56fd\u7a0e\u5e81\u306b\u3088\u308b\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n<table id=\"tablepress-2387\" class=\"tablepress tablepress-id-2387 tbody-has-connected-cells\">\n<tbody class=\"row-hover\">\n<tr class=\"row-1\">\n\t<td rowspan=\"3\" class=\"column-1\" style=\"width:30%;\"><center>\u4f4f\u5b85\u7528<\/center><\/td><td class=\"column-2\" style=\"width:40%;\">\u6728\u9020\u30fb\u5408\u6210\u6a39\u8102\u9020\u306e\u3082\u306e<\/td><td class=\"column-3\" style=\"width:30%;\"><center>22\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-2\">\u6728\u9aa8\u30e2\u30eb\u30bf\u30eb\u9020\u306e\u3082\u306e<\/td><td class=\"column-3\"><center>20\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-2\">\u9244\u9aa8\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u30fb\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306e\u3082\u306e<\/td><td class=\"column-3\"><center>47\u5e74<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2387 from cache -->\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.keisan.nta.go.jp\/r3yokuaru\/aoiroshinkoku\/hitsuyokeihi\/genkashokyakuhi\/taiyonensutatemono.html\" title=\"\u4ee4\u548c3\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3088\u304f\u3042\u308b\u8cea\u554f\uff5c\u56fd\u7a0e\u5e81\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c3\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3088\u304f\u3042\u308b\u8cea\u554f\uff5c\u56fd\u7a0e\u5e81<\/a> <\/p>\n<h2>\u4e2d\u53e4\u4f4f\u5b85\u306e\u6e1b\u4fa1\u511f\u5374\u3068\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u4e2d\u53e4\u4f4f\u5b85\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3068\u4ed5\u8a33\u3092\u3001\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3068\u3068\u3082\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u696d\u52d9\u7528\u306b\u4f9b\u3057\u305f\u4e0d\u52d5\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306f\u3001\u8cc7\u7523\u306e\u53d6\u5f97\u5e74\u6708\u65e5\u306b\u3088\u3063\u3066\u3055\u307e\u3056\u307e\u3067\u3059\u3002\u5e73\u621019\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3057\u305f\u5efa\u7269\u306b\u3064\u3044\u3066\u306f\u3001\u5b9a\u984d\u6cd5\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\u3000margin-bottom: 1em;\"><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb = \u53d6\u5f97\u4fa1\u984d \u00d7 \u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387<\/strong><\/div>\n<p><br\u3000\/><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u3082\u5b9a\u984d\u6cd5\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2108.htm\" title=\"No.2108\u2003\u4e2d\u53e4\u8cc7\u7523\u3092\u975e\u696d\u52d9\u7528\u304b\u3089\u696d\u52d9\u7528\u306b\u8ee2\u7528\u3057\u305f\u5834\u5408\u306e\u6e1b\u4fa1\u511f\u5374\uff5c\u56fd\u7a0e\u5e81\" rel=\"noopener\" target=\"_blank\">No.2108\u2003\u4e2d\u53e4\u8cc7\u7523\u3092\u975e\u696d\u52d9\u7528\u304b\u3089\u696d\u52d9\u7528\u306b\u8ee2\u7528\u3057\u305f\u5834\u5408\u306e\u6e1b\u4fa1\u511f\u5374\uff5c\u56fd\u7a0e\u5e81<\/a> <\/p>\n<h3> \u8cc3\u8cb8\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p><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>\u3068\u3057\u3066\u4e2d\u53e4\u7269\u4ef6\u3092\u8cb8\u4ed8\u7528\u306b\u53d6\u5f97\u3057\u3066\u3001\u8cc3\u8cb8\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\uff08\u4f8b\uff09\u7bc925\u5e74\u306e\u6728\u9020\u4e2d\u53e4\u30a2\u30d1\u30fc\u30c8\u3092\u8cb8\u4ed8\u7528\u3068\u3057\u30661,000\u4e07\u5186\u3067\u53d6\u5f97\u3057\u3001\u4ee3\u91d1\u306f\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u3002<\/strong><\/p>\n\n<table id=\"tablepress-2388\" class=\"tablepress tablepress-id-2388\">\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>\u5efa\u7269<\/center><\/td><td class=\"column-2\"><center>10,000,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u73fe\u91d1<\/center><\/td><td class=\"column-4\"><center>10,000,000\u5186<\/center><\/td><td class=\"column-5\"><center>\u6728\u9020\u4e2d\u53e4\u30a2\u30d1\u30fc\u30c8\u53d6\u5f97<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2388 from cache -->\n<p>\u6c7a\u7b97\u671f\u306b\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002\u307e\u305a\u306f\u8010\u7528\u5e74\u6570\u3092\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002\u6728\u9020\u30a2\u30d1\u30fc\u30c8\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f22\u5e74\u3067\u3059\u3002\u7bc925\u5e74\u306a\u306e\u3067\u3001\u53d6\u5f97\u6642\u306b\u3059\u3067\u306b\u8010\u7528\u5e74\u6570\u306e\u5168\u90e8\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306e\u7c21\u4fbf\u6cd5\u3092\u7528\u3044\u305f\u8010\u7528\u5e74\u6570\u306e\u8a08\u7b97\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\u3000margin-bottom: 1em;\"><strong>22\u5e74\uff08\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff09\u00d720\/100=4\u5e74\uff081\u5e74\u672a\u6e80\u306e\u7aef\u6570\u5207\u308a\u6368\u3066\uff09<\/strong><\/div>\n<p><br\u3000\/><\/p>\n<p>\u8010\u7528\u5e74\u6570\u3054\u3068\u306e\u511f\u5374\u7387\u306f\u4ee5\u4e0b\u3092\u53c2\u8003\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868\uff5c\u56fd\u7a0e\u5e81\" rel=\"noopener\" target=\"_blank\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868\uff5c\u56fd\u7a0e\u5e81<\/a> <\/p>\n<p>4\u5e74\u306e\u511f\u5374\u7387\u306f0.250\u306a\u306e\u3067\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>1,000\u4e07\u5186\u00d70.250=250\u4e07\u5186<\/strong>\u3000<\/p>\n<p>\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u306a\u304a\u3001\u3053\u3053\u3067\u306f\u76f4\u63a5\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n<table id=\"tablepress-2389\" class=\"tablepress tablepress-id-2389\">\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>2,500,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u5efa\u7269<\/center><\/td><td class=\"column-4\"><center>2,500,000\u5186<\/center><\/td><td class=\"column-5\"><center>\u6728\u9020\u4e2d\u53e4\u30a2\u30d1\u30fc\u30c8<br \/>\n\u6e1b\u4fa1\u511f\u53741\u5e74\u76ee\uff0f4\u5e74<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2389 from cache -->\n<h3>\u5efa\u7269\u306e\u5927\u898f\u6a21\u4fee\u7e55\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6e1b\u4fa1\u511f\u5374<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u306a\u3069\u5efa\u7269\u306e\u5927\u898f\u6a21\u4fee\u7e55\u3092\u5b9f\u65bd\u3057\u305f\u3068\u304d\u3001\u4f1a\u8a08\u4e0a\u306f\u300c\u8cc7\u672c\u7684\u652f\u51fa\u300d\u3082\u3057\u304f\u306f\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/23741\/\" data-internallinksmanager029f6b8e52c=\"468\" title=\"\u4fee\u7e55\u8cbb\">\u4fee\u7e55\u8cbb<\/a>\u300d\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/b><\/span>\u8cc7\u672c\u7684\u652f\u51fa\u3068\u306f\u3001\u5efa\u7269\u306e\u8010\u7528\u5e74\u6570\u3092\u5ef6\u9577\u3057\u305f\u308a\u3001\u8cc7\u7523\u4fa1\u5024\u3092\u5897\u52a0\u3055\u305b\u305f\u308a\u3059\u308b\u305f\u3081\u306e\u652f\u51fa\u306e\u3053\u3068\u3067\u3059\u3002\u4e00\u65b9\u3001\u4fee\u7e55\u8cbb\u306f\u5efa\u7269\u306e\u539f\u72b6\u56de\u5fa9\u3084\u7dad\u6301\u7ba1\u7406\u306e\u305f\u3081\u306e\u652f\u51fa\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u672c\u7684\u652f\u51fa\u3092\u884c\u3063\u305f\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u306f\u3001\u8cc7\u672c\u7684\u652f\u51fa\u306e\u91d1\u984d\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u8cc7\u672c\u7684\u652f\u51fa\u304c\u3001\u53d6\u5f97\u4fa1\u984d\u306e50\uff05\u4ee5\u4e0b\u306e\u5834\u5408<br \/>\n\u7c21\u4fbf\u6cd5\u3092\u4f7f\u7528\u3067\u304d\u308b\u3002<\/li>\n<li>\u8cc7\u672c\u7684\u652f\u51fa\u304c\u3001\u53d6\u5f97\u4fa1\u984d\u306e50%\u3088\u308a\u5927\u304d\u304f\u3001\u304b\u3064 \u518d\u53d6\u5f97\u4fa1\u984d\uff08\u5f53\u8a72\u5efa\u7269\u3092\u65b0\u7bc9\u3057\u305f\u3068\u4eee\u5b9a\u3057\u305f\u969b\u306b\u304b\u304b\u308b\u53d6\u5f97\u4fa1\u984d\uff09\u306e50%\u4ee5\u4e0b\u306e\u5834\u5408\n<p>\u4ee5\u4e0b\u306e\u8a08\u7b97\u3067\u6c42\u3081\u305f\u8010\u7528\u5e74\u6570\u3092\u4f7f\u7528\u3059\u308b\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\u3000margin-bottom: 1em;\"><strong>\u8010\u7528\u5e74\u6570\uff1d\uff08\u8cc7\u672c\u7684\u652f\u51fa\u3092\u542b\u3080\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\uff09\u00f7\uff5b\uff08\u8cc7\u672c\u7684\u652f\u51fa\u3092\u542b\u307e\u306a\u3044\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\uff0f\u7c21\u4fbf\u6cd5\u306b\u3088\u308b\u8010\u7528\u5e74\u6570\uff09\uff0b\uff08\u8cc7\u672c\u7684\u652f\u51fa\uff0f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff09\uff5d<\/strong><\/div>\n<\/li>\n<p><br\u3000\/><\/p>\n<li>\u8cc7\u672c\u7684\u652f\u51fa\u304c\u3001\u518d\u53d6\u5f97\u4fa1\u984d\u306e50%\u3088\u308a\u3082\u5927\u304d\u3044\u5834\u5408<br \/>\n\u9650\u308a\u306a\u304f\u65b0\u7bc9\u306b\u8fd1\u3044\u305f\u3081\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u4f7f\u7528\u3059\u308b\u3002<\/li>\n<\/ul>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5404_qa.htm\" title=\"No.5404\u3000\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\uff5c\u56fd\u7a0e\u5e81\" rel=\"noopener\" target=\"_blank\">No.5404\u3000\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\uff5c\u56fd\u7a0e\u5e81<\/a> <\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u5927\u898f\u6a21\u4fee\u7e55\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u304c\u8cfc\u5165\u3057\u305f\u4e2d\u53e4\u7269\u4ef6\u306e\u53d6\u5f97\u984d\u306e50%\u3088\u308a\u5927\u304d\u304f\u3001\u304b\u3064\u518d\u53d6\u5f97\u4fa1\u984d\u306e50%\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\uff08\u4f8b\uff09\u7bc910\u5e74\u306e\u6728\u9020\u4e2d\u53e4\u30a2\u30d1\u30fc\u30c8\u30921,000\u4e07\u5186\u3067\u53d6\u5f97\u3057\u3001600\u4e07\u5186\u304b\u3051\u3066\u5927\u898f\u6a21\u4fee\u7e55\u3092\u884c\u3063\u305f\u3002\u3053\u306e\u4fee\u7e55\u306f\u5168\u984d\u8cc7\u672c\u7684\u652f\u51fa\u306b\u8a72\u5f53\u3059\u308b\u3068\u3059\u308b\u3002\u307e\u305f\u3001\u5f53\u8a72\u7269\u4ef6\u306e\u518d\u53d6\u5f97\u4fa1\u984d\u306f2,000\u4e07\u5186\u3068\u3059\u308b\u3002<\/strong><\/p>\n<p>\u8cc7\u672c\u7684\u652f\u51fa\u3067\u3042\u308b600\u4e07\u5186\u306f\u3001\u7269\u4ef6\u53d6\u5f97\u4fa1\u984d\u306e50%\u3088\u308a\u3082\u5927\u304d\u304f\u3001\u518d\u53d6\u5f97\u4fa1\u984d2,000\u4e07\u5186\u306e50%\u3088\u308a\u306f\u5c0f\u3055\u3044\u91d1\u984d\u3067\u3059\u3002\u3088\u3063\u3066\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u8010\u7528\u5e74\u6570\u3092\u6c42\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\u3000margin-bottom: 1em;\"><strong>\u8010\u7528\u5e74\u6570\uff1d\uff08\u8cc7\u672c\u7684\u652f\u51fa\u3092\u542b\u3080\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\uff09\u00f7\uff5b\uff08\u8cc7\u672c\u7684\u652f\u51fa\u3092\u542b\u307e\u306a\u3044\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\uff0f\u7c21\u4fbf\u6cd5\u306b\u3088\u308b\u8010\u7528\u5e74\u6570\uff09\uff0b\uff08\u8cc7\u672c\u7684\u652f\u51fa\uff0f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff09\uff5d<\/strong><\/div>\n<p><br\u3000\/><\/p>\n<p>\u8cc7\u672c\u7684\u652f\u51fa\u3092\u542b\u3080\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\uff1a<strong>1,000\u4e07\u5186\uff0b600\u4e07\u5186\uff1d1,600\u4e07\u5186<\/strong><\/p>\n<p>\u7c21\u4fbf\u6cd5\u306b\u3088\u308b\u8010\u7528\u5e74\u6570\uff1a<strong>22\u5e74-10\u5e74\uff0b10\u5e74\u00d70.2\uff1d14\u5e74<\/strong><\/p>\n<p>\u8cc7\u672c\u7684\u652f\u51fa\u3092\u542b\u307e\u306a\u3044\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\uff0f\u7c21\u4fbf\u6cd5\u306b\u3088\u308b\u8010\u7528\u5e74\u6570\uff1a<strong>1,000\u4e07\u5186\u00f714\u5e74\uff1d714,285.714\u2026\u2192714,285\u5186\uff08\u7aef\u6570\u5207\u308a\u6368\u3066\uff09<\/strong><\/p>\n<p>\u8cc7\u672c\u7684\u652f\u51fa\uff0f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff1a<strong>600\u4e07\u5186\u00f722\u5e74\uff1d272,727.273\u2026\u2192272,727\u5186\uff08\u7aef\u6570\u5207\u308a\u6368\u3066\uff09<\/strong><\/p>\n<p>\u305d\u308c\u305e\u308c\u3092\u3001\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\u8010\u7528\u5e74\u6570\uff1d1,600\u4e07\u5186\u00f7\uff08714,285\u5186\uff0b272,727\u5186\uff09=16.210\u2026\u219216\u5e74\uff08\u7aef\u6570\u5207\u308a\u6368\u3066\uff09<\/div>\n<p>\u4ee5\u4e0a\u3088\u308a\u3001\u8010\u7528\u5e74\u657016\u5e74\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>16\u5e74\u306e\u5b9a\u984d\u6cd5\u511f\u5374\u7387\u306f0.063\u306a\u306e\u3067\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f1,600\u4e07\u5186\u00d70.063=100\u4e078\u5343\u5186\u3000\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868\uff5c\u56fd\u7a0e\u5e81\" rel=\"noopener\" target=\"_blank\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868\uff5c\u56fd\u7a0e\u5e81<\/a> <\/p>\n<p>\u76f4\u63a5\u6cd5\u3092\u63a1\u7528\u3057\u305f\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n<table id=\"tablepress-2390\" class=\"tablepress tablepress-id-2390\">\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>1,008,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u5efa\u7269<\/center><\/td><td class=\"column-4\"><center>1,008,000\u5186<\/center><\/td><td class=\"column-5\"><center>\u4fee\u7e55\u5f8c\u6728\u9020\u4e2d\u53e4\u30a2\u30d1\u30fc\u30c8<br \/>\n\u6e1b\u4fa1\u511f\u53741\u5e74\u76ee\uff0f16\u5e74<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2390 from cache -->\n<p>\u5927\u898f\u6a21\u4fee\u7e55\u8cbb\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u4e0b\u8a18\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/60811\/\" data-lkc-id=\"225\" 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\">\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<\/div><div class=\"lkc-excerpt\">\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u3092\u5927\u898f\u6a21\u4fee\u7e55\u3067\u8cbb\u7528\u3092\u652f\u51fa\u3057\u305f\u5834\u5408\u3001\u6e1b\u4fa1\u511f\u5374\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u8cbb\u7528\u304c\u5efa\u7269\u306a\u3069\u56fa\u5b9a\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u3092\u5ef6\u3070\u3057\u305f\u308a\u8cc7\u7523\u4fa1\u5024\u3092\u5897\u52a0\u3055\u305b\u305f\u308a\u3059\u308b\u300c\u8cc7\u672c\u7684\u652f\u51fa\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u672c\u8a18\u4e8b\u3067\u306f\u5927\u898f\u6a21\u4fee\u7e55\u304c\u6e1b\u4fa1\u511f\u5374\u3067\u304d\u308b\u304b\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3001\u8cc7\u672c\u7684\u652f\u51fa\u3068\u4fee\u7e55\u8cbb\u306e\u9055\u3044\u3082\u7d39\u4ecb\u3057\u307e\u3059\u3002\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u306e\u5927\u898f\u6a21\u4fee\u7e55\u8cbb\u3082\u6e1b\u4fa1\u511f\u5374\u306f\u3067\u304d\u308b\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u5927\u898f\u6a21\u4fee\u7e55\u3067\u9ad8\u984d\u306a\u8cbb\u7528\u3092\u652f\u51fa\u3057\u305f\u5834\u5408\u3001\u4f1a\u8a08\u4e0a\u306e\u51e6\u7406\u306f\u300c\u8cc7\u672c\u7684\u652f\u51fa\u300d\u3068\u300c\u4fee\u7e55\u8cbb\u300d\u306e\u3044\u305a\u308c\u304b\u3067\u3059\u3002\u8cc7\u672c\u7684\u652f\u51fa\u3068\u306a\u308b\u5834\u5408\u306f\u6e1b\u4fa1\u511f\u5374...<\/div><\/div><div 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style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\u3000margin-bottom: 1em;\"><strong>\u300c\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u00d720\/100\u300d<\/strong><\/div>\n<p><br\u3000\/><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7bc9\u5e74\u6570\u304c26\u5e74\u306e\u6728\u9020\u30a2\u30d1\u30fc\u30c8\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3067\u3042\u308b22\u5e74\u3092\u5b8c\u5168\u306b\u8d85\u904e\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6e1b\u4fa1\u511f\u5374\u3067\u7528\u3044\u308b\u8010\u7528\u5e74\u6570\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">22\u5e74\u00d70.2=4.4\u21924\u5e74\uff08\u7aef\u6570\u5207\u308a\u6368\u3066\uff09<\/div>\n<p><br\u3000\/><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2108.htm\" title=\"No.2108\u2003\u4e2d\u53e4\u8cc7\u7523\u3092\u975e\u696d\u52d9\u7528\u304b\u3089\u696d\u52d9\u7528\u306b\u8ee2\u7528\u3057\u305f\u5834\u5408\u306e\u6e1b\u4fa1\u511f\u5374\uff5c\u56fd\u7a0e\u5e81\" rel=\"noopener\" target=\"_blank\">No.2108\u2003\u4e2d\u53e4\u8cc7\u7523\u3092\u975e\u696d\u52d9\u7528\u304b\u3089\u696d\u52d9\u7528\u306b\u8ee2\u7528\u3057\u305f\u5834\u5408\u306e\u6e1b\u4fa1\u511f\u5374\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u8010\u7528\u5e74\u6570\u306e\u4e00\u90e8\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>\u7bc9\u5e74\u6570\u304c\u8010\u7528\u5e74\u6570\u306e\u4e00\u90e8\u306e\u307f\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\u3000margin-bottom: 1em;\"><strong>\uff08\u6cd5\u5b9a\u8010\u7528\u5e74\u6570-\u7d4c\u904e\u5e74\u6570\uff09+\u7d4c\u904e\u5e74\u6570\u00d720\/100\u3000<\/strong><\/div>\n<p>\u4f8b\u3048\u3070\u3001\u7bc9\u5e74\u6570\u304c12\u5e74\u306e\u6728\u9020\u30a2\u30d1\u30fc\u30c8\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3067\u3042\u308b22\u5e74\u306e\u3046\u306112\u5e74\u5206\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8010\u7528\u5e74\u6570\u306f\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\uff0822\u5e74-12\u5e74\uff09\uff0b12\u5e74\u00d70.2=14.4\u219214\u5e74\uff08\u7aef\u6570\u5207\u308a\u6368\u3066\uff09<\/div>\n<p><br\u3000\/><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2108.htm\" title=\"No.2108\u2003\u4e2d\u53e4\u8cc7\u7523\u3092\u975e\u696d\u52d9\u7528\u304b\u3089\u696d\u52d9\u7528\u306b\u8ee2\u7528\u3057\u305f\u5834\u5408\u306e\u6e1b\u4fa1\u511f\u5374\uff5c\u56fd\u7a0e\u5e81\" rel=\"noopener\" target=\"_blank\">No.2108\u2003\u4e2d\u53e4\u8cc7\u7523\u3092\u975e\u696d\u52d9\u7528\u304b\u3089\u696d\u52d9\u7528\u306b\u8ee2\u7528\u3057\u305f\u5834\u5408\u306e\u6e1b\u4fa1\u511f\u5374\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u30de\u30f3\u30b7\u30e7\u30f3\u3068\u4e00\u6238\u5efa\u3066\u3067\u6e1b\u4fa1\u511f\u5374\u306e\u4ed5\u65b9\u306f\u9055\u3046\uff1f<br \/>\n<\/h2>\n<p><span style=\"background-color: 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