{"id":62310,"date":"2022-10-21T18:04:34","date_gmt":"2022-10-21T09:04:34","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=62310"},"modified":"2026-07-23T16:47:11","modified_gmt":"2026-07-23T07:47:11","slug":"%e8%be%b2%e6%a5%ad%e7%b0%bf%e8%a8%98%e3%81%a8%e3%81%af%ef%bc%9f%e4%b8%80%e8%88%ac%e3%81%ae%e7%b0%bf%e8%a8%98%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84%e3%82%84%e7%89%b9%e6%9c%89%e3%81%ae%e5%8b%98%e5%ae%9a","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/62310\/","title":{"rendered":"\u8fb2\u696d\u7c3f\u8a18\u3068\u306f\uff1f\u5546\u696d\u7c3f\u8a18\u3068\u306e\u9055\u3044\u3068\u8fb2\u696d\u4f1a\u8a08\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u8fb2\u696d<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/82\/\" title=\"\u7c3f\u8a18\">\u7c3f\u8a18<\/a>\u306f\u901a\u5e38\u306e\u4f1a\u8a08\u3068\u4f55\u304c\u9055\u3046\u306e\u304b?<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u8fb2\u696d\u7c3f\u8a18\u306f\u3001\u4e00\u822c\u7684\u306a\u7c3f\u8a18\u306e\u4ed5\u7d44\u307f\u3092\u3082\u3068\u306b\u3001\u53d6\u5f15\u306e\u6027\u8cea\u306b\u5408\u308f\u305b\u305f\u5c02\u7528\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3084\u68da\u5378\u3057\u65b9\u6cd5\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\u69d8\u5f0f\u3092\u7528\u3044\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7a2e\u82d7\u8cbb\u3084\u8fb2\u85ac\u885b\u751f\u8cbb\u306a\u3069\u56fa\u6709\u306e\u79d1\u76ee\u3067\u4ed5\u8a33\u3059\u308b<\/li>\n<li>\u5728\u5eab\u306f\u8fb2\u7523\u7269\u30fb<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45932\/\" title=\"\u4ed5\u639b\u54c1\">\u4ed5\u639b\u54c1<\/a>\u30fb\u539f\u6750\u6599\u30fb\u8caf\u8535\u54c1\u306b\u5206\u3051\u3066\u8a18\u9332\u3059\u308b<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3067\u306f\u8fb2\u696d\u6240\u5f97\u7528\u306e\u66f8\u5f0f\u3092\u6d3b\u7528\u3059\u308b<\/li>\n<\/ul>\n<p>\u5c02\u7528\u306e\u51e6\u7406\u306b\u6163\u308c\u308b\u307e\u3067\u306f\u5224\u65ad\u306b\u8ff7\u3046\u5834\u9762\u304c\u591a\u304f\u306a\u308a\u304c\u3061\u3067\u3059\u3002\n<\/p><\/div>\n<p>\u8fb2\u696d\u7c3f\u8a18\u3068\u306f\u8fb2\u696d\u3092\u55b6\u3080<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u3084\u8fb2\u696d\u6cd5\u4eba\u5411\u3051\u306e\u4f1a\u8a08\u624b\u6cd5\u3067\u3042\u308a\u3001\u8fb2\u696d\u4f1a\u8a08\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002\u7a2e\u82d7\u8cbb\u3084\u8fb2\u85ac\u885b\u751f\u8cbb\u3068\u3044\u3063\u305f\u8fb2\u696d\u7279\u6709\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u7528\u3044\u308b\u305f\u3081\u3001\u901a\u5e38\u306e\u7c3f\u8a18\u3068\u306f\u4ed5\u8a33\u306e\u5224\u65ad\u3084\u68da\u5378\u3057\u306e\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u4e00\u822c\u7684\u306a\u7c3f\u8a18\u3068\u306e\u9055\u3044\u3001\u7279\u6709\u306e\u52d8\u5b9a\u79d1\u76ee\u3001\u8fb2\u696d\u7c3f\u8a18\u691c\u5b9a\u306e\u6982\u8981\u307e\u3067\u3092\u9806\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u8fb2\u696d\u7c3f\u8a18\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8fb2\u696d\u7c3f\u8a18\u3068\u306f\u3001\u8fb2\u696d\u3092\u55b6\u3080\u65b9\u5411\u3051\u306e\u7c3f\u8a18\u306e\u624b\u6cd5\u3067\u3059\u3002<\/b><\/span>\u8fb2\u4f5c\u7269\u306e\u7a2e\u985e\u306b\u95a2\u308f\u3089\u305a\u3001\u751f\u7523\u3084\u8ca9\u58f2\u306b\u3088\u308a\u8fb2\u696d\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u306f\u6240\u5f97\u3092\u9069\u5207\u306b\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u5e33\u7c3f\u30fb\u66f8\u985e\u306e\u4f5c\u6210\u3068\u4fdd\u5b58\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8fb2\u696d\u7c3f\u8a18\u304c\u5fc5\u8981\u306a\u306e\u306f\u8fb2\u696d\u6cd5\u4eba\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u8fb2\u696d\u306b\u3088\u308a\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u65b9\u306b\u3068\u3063\u3066\u3082\u5fc5\u8981\u3067\u3059\u3002\u8fb2\u696d\u7c3f\u8a18\u306b\u306f\u300c\u7a2e\u82d7\u8cbb\u300d\u3084\u300c\u98fc\u6599\u8cbb\u300d\u3001\u300c\u8fb2\u85ac\u885b\u751f\u8cbb\u300d\u306a\u3069\u306e\u4e00\u822c\u306e\u7c3f\u8a18\u306b\u306f\u306a\u3044\u8fb2\u696d\u306b\u7279\u5316\u3057\u305f\u52d8\u5b9a\u79d1\u76ee\u304c\u3042\u308b\u305f\u3081\u3001\u3088\u308a\u652f\u51fa\u3092\u660e\u78ba\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1350.htm\" rel=\"noopener\" target=\"_blank\">No.1350 \u4e8b\u696d\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u3057\u304f\u307f\uff08\u4e8b\u696d\u6240\u5f97\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8fb2\u696d\u7c3f\u8a18\u3068\u901a\u5e38\u306e\u7c3f\u8a18\u3068\u306e\u9055\u3044<\/h2>\n<p>\u8fb2\u696d\u7c3f\u8a18\u3068\u901a\u5e38\u306e\u7c3f\u8a18\u306b\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u30fb\u68da\u5378\u3057\u30fb\u7533\u544a\u66f8\u5f0f\u30fb\u679c\u6a39\u3084\u5bb6\u755c\u306e\u53d6\u6271\u3044\u306e\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u52d8\u5b9a\u79d1\u76ee<\/li>\n<li>\u68da\u5378\u3057\u306e\u65b9\u6cd5<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u6642\u306e\u66f8\u5f0f<\/li>\n<li>\u679c\u6a39\u3084\u5bb6\u755c\u306e\u53d6\u6271<\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u3092\u62bc\u3055\u3048\u308b\u3068\u3001\u8fb2\u696d\u7279\u6709\u306e\u51e6\u7406\u306b\u8ff7\u3044\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u52d8\u5b9a\u79d1\u76ee\u304c\u7570\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8fb2\u696d\u7c3f\u8a18\u3067\u306f\u3001\u4e00\u822c\u306b\u3001\u901a\u5e38\u306e\u7c3f\u8a18\u306b\u306f\u306a\u3044\u8fb2\u696d\u7279\u6709\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u3063\u3066\u4ed5\u8a33\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u751f\u7523\u8cc7\u6750\u306b\u304b\u304b\u308b\u7d4c\u8cbb\u3092\u3001\u7a2e\u82d7\u8cbb\u30fb\u7d20\u755c\u8cbb\u30fb\u8fb2\u85ac\u885b\u751f\u8cbb\u306a\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u6574\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8fb2\u696d\u5171\u6e08\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u8fb2\u696d\u5171\u6e08\u639b\u91d1\u300d\u3068\u3044\u3046\u72ec\u81ea\u306e\u79d1\u76ee\u3067\u639b\u91d1\u306e\u4ed5\u8a33\u304c\u53ef\u80fd\u3067\u3059\u3002\u5229\u7528\u3067\u304d\u308b\u52d8\u5b9a\u79d1\u76ee\u3084\u8a72\u5f53\u3059\u308b\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u307b\u3069\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u68da\u5378\u3057\u306e\u65b9\u6cd5\u304c\u7570\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u901a\u5e38\u306e\u7c3f\u8a18\u3067\u306f\u300c\u5546\u54c1\u3001\u88fd\u54c1\u3001\u4ed5\u639b\u54c1\u3001\u539f\u6750\u6599\u300d\u7b49\u306e\u79d1\u76ee\u3067\u68da\u5378\u3057\u3092\u5b9f\u65bd\u3059\u308b\u4e00\u65b9\u3001\u8fb2\u696d\u7c3f\u8a18\u3067\u306f\u5728\u5eab\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u30664\u3064\u306e\u79d1\u76ee\u306b\u5206\u3051\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e74\u5ea6\u672b\u306b\u624b\u5143\u306b\u6b8b\u3063\u3066\u3044\u308b\u751f\u7523\u8cc7\u6750\u3084\u5728\u5eab\u306f\u3001\u68da\u5378\u3057\u3092\u884c\u3063\u3066\u5e33\u7c3f\u306b\u8a18\u9332\u3057\u307e\u3059\u3002\u5728\u5eab\u3092\u6027\u8cea\u3054\u3068\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u3067\u3001\u8fb2\u7523\u7269\u30fb\u80b2\u6210\u4e2d\u306e\u4f5c\u7269\u30fb\u539f\u6750\u6599\u30fb\u88dc\u52a9\u7684\u306a\u8caf\u8535\u54c1\u3092\u305d\u308c\u305e\u308c\u72ec\u7acb\u3057\u305f\u6570\u5b57\u3067\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"20%\">\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"35%\">\u5185\u5bb9<\/th>\n<th width=\"45%\">\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u8fb2\u7523\u7269<\/td>\n<td style=\"text-align: left;\">\u8ca9\u58f2\u3092\u76ee\u7684\u3068\u3057\u3066\u751f\u7523\u3057\u305f\u3082\u306e<\/td>\n<td style=\"text-align: left;\">\u30fb\u53ce\u7a6b\u6e08\u307f\u306e\u8fb2\u7523\u7269\u306e\u3046\u3061\u3001\u5728\u5eab\u3068\u3057\u3066\u533a\u5206\u3067\u304d\u308b\u3082\u306e\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45932\/\" rel=\"noopener\" target=\"_blank\">\u4ed5\u639b\u54c1<\/a><\/td>\n<td style=\"text-align: left;\">\u751f\u7523\u306e\u305f\u3081\u306b\u683d\u57f9\u4e2d\u3042\u308b\u3044\u306f\u80b2\u6210\u4e2d\u306e\u3082\u306e<\/td>\n<td style=\"text-align: left;\">\u30fb\u683d\u57f9\u4e2d\u3042\u308b\u3044\u306f\u672a\u53ce\u7a6b\u306e\u8fb2\u7523\u7269<br \/>\n\u8ca9\u58f2\u76ee\u7684\u3067\u98fc\u80b2\u3057\u3066\u3044\u308b\u52d5\u7269\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u539f\u6750\u6599<\/td>\n<td style=\"text-align: left;\">\u751f\u7523\u3092\u76ee\u7684\u3068\u3057\u3066\u8cbb\u6d88\u3055\u308c\u308b\u3082\u306e<\/td>\n<td style=\"text-align: left;\">\u30fb\u7a2e\u5b50<br \/>\n\u30fb\u80a5\u6599\u3001\u8fb2\u85ac<br \/>\n\u30fb\u98fc\u6599\u3001\u51b7\u51cd\u7cbe\u6db2\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8caf\u8535\u54c1<\/td>\n<td style=\"text-align: left;\">\u751f\u7523\u3068\u8ca9\u58f2\u4ee5\u5916\u306e\u76ee\u7684\u3067\u8caf\u8535\u3055\u308c\u308b\u3082\u306e<\/td>\n<td style=\"text-align: left;\">\u30fb\u71c3\u6599<br \/>\n\u30fb\u68b1\u5305\u3084\u5305\u88c5\u306b\u3064\u304b\u3046\u3082\u306e<br \/>\n\u30fb\u53ce\u5165\u5370\u7d19\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u78ba\u5b9a\u7533\u544a\u6642\u306e\u66f8\u5f0f\u304c\u7570\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u78ba\u5b9a\u7533\u544a\u6642\u306b\u63d0\u51fa\u3059\u308b\u6c7a\u7b97\u66f8\u3068\u53ce\u652f\u5185\u8a33\u66f8\u306f\u3001\u8fb2\u696d\u7c3f\u8a18\u3067\u306f\u8fb2\u696d\u6240\u5f97\u5c02\u7528\u306e\u66f8\u5f0f\u3092\u7528\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8fb2\u696d\u4ee5\u5916\u306e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8fb2\u696d\u6240\u5f97\u3068\u305d\u308c\u4ee5\u5916\u306e\u6240\u5f97\u3092\u5206\u3051\u3066\u58f2\u4e0a\u3084\u7d4c\u8cbb\u3092\u6574\u7406\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u8fb2\u696d\u6240\u5f97\u306e\u8a18\u5e33\u3067\u306f\u3001\u53d6\u5f15\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u6b21\u306e\u3088\u3046\u306a\u5e33\u7c3f\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u5fc5\u8981\u3068\u306a\u308b\u5e33\u7c3f\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" title=\"\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/a>\u306e\u9069\u7528\u8981\u4ef6\u3084\u53d6\u5f15\u5185\u5bb9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"20%\">\u7c21\u6613\u5e33\u7c3f<\/th>\n<th width=\"80%\">\u8a18\u8f09\u3059\u308b\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/237\/\" title=\"\u73fe\u91d1\u51fa\u7d0d\u5e33\">\u73fe\u91d1\u51fa\u7d0d\u5e33<\/a><\/td>\n<td style=\"text-align: left;\">\u8fb2\u696d\u306b\u7528\u3044\u305f\u73fe\u91d1\u306e\u51fa\u3057\u5165\u308c\u72b6\u6cc1\u3002\u53d6\u5f15\u9806\u306b\u8a18\u8f09\u3059\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u58f2\u639b\u5e33<\/td>\n<td style=\"text-align: left;\">\u8fb2\u7523\u7269\u306a\u3069\u3092\u8ca9\u58f2\u3057\u3001\u4ee3\u91d1\u304c\u672a\u53ce\u306e\u53d6\u5f15\u3084\u672a\u53ce\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u53d6\u5f15\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8cb7\u639b\u5e33<\/td>\n<td style=\"text-align: left;\">\u8fb2\u696d\u3067\u751f\u3058\u305f\u8cbb\u7528\u306e\u3046\u3061\u3001\u4ee3\u91d1\u304c\u672a\u6255\u3044\u306e\u53d6\u5f15\u3084\u672a\u6255\u3044\u4ee3\u91d1\u3092\u6255\u3063\u305f\u53d6\u5f15\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7d4c\u8cbb\u5e33<\/td>\n<td style=\"text-align: left;\">\u8fb2\u696d\u3067\u751f\u3058\u305f\u8cbb\u7528\u3002<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45307\/\" title=\"\u6c34\u9053\u5149\u71b1\u8cbb\">\u6c34\u9053\u5149\u71b1\u8cbb<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1566\/\" title=\"\u79df\u7a0e\u516c\u8ab2\">\u79df\u7a0e\u516c\u8ab2<\/a>\u306a\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\u3001\u3042\u308b\u3044\u306f\u652f\u6255\u3063\u305f\u65b9\u6cd5\uff08\u73fe\u91d1\u3001\u5c0f\u5207\u624b\u3001\u73fe\u7269\u306a\u3069\uff09\u306b\u5206\u3051\u3066\u8a18\u8f09\u3059\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<\/td>\n<td style=\"text-align: left;\">\u8fb2\u696d\u7528\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" title=\"\u6e1b\u4fa1\u511f\u5374\">\u6e1b\u4fa1\u511f\u5374<\/a>\u8cc7\u7523\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45580\/\" title=\"\u7e70\u5ef6\u8cc7\u7523\">\u7e70\u5ef6\u8cc7\u7523<\/a>\u3002\u8cc7\u7523\u306e\u53d6\u5f97\u3084\u7570\u52d5\u306b\u3064\u3044\u3066\u3082\u8a18\u8f09\u3059\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8fb2\u7523\u7269\u53d7\u6255\u5e33<\/td>\n<td style=\"text-align: left;\">\u8fb2\u7523\u7269\u3092\u53ce\u7a6b\u3057\u305f\u3068\u304d\u306e\u5e74\u6708\u65e5\u3084\u8fb2\u7523\u7269\u306e\u7a2e\u985e\u3001\u6570\u91cf\u306a\u3069\u3002<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/52041\/\" title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u304c\u3042\u308b\u3068\u304d\u306f\u533a\u5206\u3057\u3066\u8a18\u8f09\u3059\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u751f\u7269\u8cc7\u6e90\u306e\u53d6\u6271\u304c\u7570\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u679c\u6a39\u3084\u643e\u4e73\u725b\u306a\u3069\u306e\u751f\u7269\u8cc7\u6e90\u306f\u3001\u300c\u751f\u7269\u300d\u3068\u3044\u3046\u52d8\u5b9a\u79d1\u76ee\u3067\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u751f\u7523\u6d3b\u52d5\u3092\u958b\u59cb\u3059\u308b\u307e\u3067\u306b\u304b\u304b\u3063\u305f\u80b2\u6210\u8cbb\u7528\u306f\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u91d1\u984d\u3068\u3057\u3066\u8a18\u9332\u3057\u3001\u5e74\u5ea6\u672b\u3054\u3068\u306b\u80b2\u6210\u671f\u9593\u4e2d\u306e\u679c\u6a39\u3084\u5bb6\u755c\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306e\u7dcf\u8a08\u3092\u300c\u80b2\u6210\u4eee\u52d8\u5b9a\u300d\u3068\u3044\u3046\u4eee\u7f6e\u304d\u306e\u56fa\u5b9a\u8cc7\u7523\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\u3002\u5e74\u5ea6\u4e2d\u306b\u751f\u7523\u6d3b\u52d5\u3092\u958b\u59cb\u3057\u305f\u679c\u6a39\u3084\u5bb6\u755c\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u80b2\u6210\u4eee\u52d8\u5b9a\u304b\u3089\u751f\u7269\u306b\u632f\u308a\u66ff\u3048\u305f\u3046\u3048\u3067\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u3068\u3057\u3066\u7ba1\u7406\u3092\u958b\u59cb\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r06.htm\" rel=\"noopener\" target=\"_blank\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u7b49\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8fb2\u696d\u7c3f\u8a18\u7279\u6709\u306e\u52d8\u5b9a\u79d1\u76ee<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8fb2\u696d\u7c3f\u8a18\u7279\u6709\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u306f\u3001\u8fb2\u696d\u306a\u3089\u3067\u306f\u306e\u53d6\u5f15\u3092\u6574\u7406\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u304c\u63c3\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u8cbb\u76ee\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3068\u3001\u4ed5\u8a33\u306e\u5224\u65ad\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"20%\">\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"80%\">\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5c0f\u4f5c\u6599\u30fb<a href=\"https:\/\/biz.moneyforward.com\/words\/1336\/\" title=\"\u8cc3\u501f\u6599\">\u8cc3\u501f\u6599<\/a><\/td>\n<td style=\"text-align: left;\">\u8fb2\u5730\u3084\u8fb2\u6a5f\u5177\u306e\u8cc3\u501f\u6599\u3001\u8fb2\u5730\u4ee5\u5916\u306e\u571f\u5730\u3084\u5efa\u7269\u306e\u8cc3\u501f\u6599\u3001\u8cc3\u8015\u6599\u3001\u8fb2\u696d\u5354\u540c\u7d44\u5408\u306a\u3069\u306e\u5171\u540c\u65bd\u8a2d\u3092\u5229\u7528\u3057\u305f\u3068\u304d\u306e\u5229\u7528\u6599<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7a2e\u82d7\u8cbb<\/td>\n<td style=\"text-align: left;\">\u7a2e\u3082\u307f\u3084\u82d7\u985e\u3001\u7a2e\u30a4\u30e2\u306a\u3069\u306e\u8cfc\u5165\u8cbb\u7528\uff08\u81ea\u7d66\u5206\u306f\u53ce\u7a6b\u3057\u305f\u3068\u304d\u306e\u4fa1\u984d\u306b\u63db\u7b97\u3057\u3066\u8a18\u8f09\u3059\u308b\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7d20\u755c\u8cbb<\/td>\n<td style=\"text-align: left;\">\u5b50\u725b\u3084\u5b50\u8c5a\u3001\u3072\u306a\u306a\u3069\u306e\u53d6\u5f97\u8cbb\u3001\u7a2e\u4ed8\u3051\u6599<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u80a5\u6599\u8cbb<\/td>\n<td style=\"text-align: left;\">\u80a5\u6599\u306e\u8cfc\u5165\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u98fc\u6599\u8cbb<\/td>\n<td style=\"text-align: left;\">\u98fc\u6599\u306e\u8cfc\u5165\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8fb2\u5177\u8cbb<\/td>\n<td style=\"text-align: left;\">\u4f7f\u7528\u53ef\u80fd\u306a\u671f\u9593\u304c1\u5e74\u672a\u6e80\u3001\u3042\u308b\u3044\u306f\u53d6\u5f97\u4fa1\u984d\u304c10\u4e07\u5186\u672a\u6e80\u306e\u8fb2\u5177\u306e\u8cfc\u5165\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8fb2\u85ac\u885b\u751f\u8cbb<\/td>\n<td style=\"text-align: left;\">\u8fb2\u85ac\u306e\u8cfc\u5165\u8cbb\u7528\u3001\u5171\u540c\u9632\u9664\u4f5c\u696d\u3092\u3057\u305f\u3068\u304d\u306e\u8cbb\u7528\uff08\u81ea\u5df1\u8ca0\u62c5\u5206\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8fb2\u696d\u5171\u6e08\u639b\u91d1<\/td>\n<td style=\"text-align: left;\">\u6c34\u7a32\u3084\u679c\u6a39\u3001\u5bb6\u755c\u306a\u3069\u306b\u304b\u304b\u308b\u5171\u6e08\u639b\u91d1<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u571f\u5730\u6539\u826f\u8cbb<\/td>\n<td style=\"text-align: left;\">\u571f\u5730\u6539\u826f\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3001\u5ba2\u571f\u306e\u8cfc\u5165\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u59d4\u8a17\u8cbb\u7528<\/td>\n<td style=\"text-align: left;\">\u8fb2\u5177\u306a\u3069\u3092\u7528\u3044\u305f\u4f5c\u696d\u3092\u59d4\u8a17\u3059\u308b\u5834\u5408\u306b\u8acb\u6c42\u3055\u308c\u305f\u8cbb\u7528<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u8fb2\u5177\u306e\u53d6\u5f97\u4fa1\u984d\u304c10\u4e07\u5186\u672a\u6e80\u304b\u3069\u3046\u304b\u306f\u3001\u9069\u7528\u3057\u3066\u3044\u308b\u7d4c\u7406\u65b9\u5f0f\u306b\u3088\u3063\u3066\u53d6\u308a\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u7a0e\u629c\u304d98,000\u5186\uff08\u7a0e\u8fbc\u307f107,800\u5186\uff09\u306e\u8fb2\u5177\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u7a0e\u8fbc\u307f\u7d4c\u7406\u65b9\u5f0f\u3067\u306f\u8cc7\u7523\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u304c\u3001\u7a0e\u629c\u304d\u7d4c\u7406\u65b9\u5f0f\u3067\u306f\u8fb2\u5177\u8cbb\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53d6\u5f97\u8cbb\u7528\u304c10\u4e07\u5186\u4ee5\u4e0a\u306e\u8fb2\u5177\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8cc7\u7523\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u300210\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u30011\/3\u305a\u3064\u306b\u5206\u3051\u30663\u5e74\u9593\u3067\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u511f\u5374\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u3082\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" rel=\"noopener\" target=\"_blank\">No.2100 \u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8fb2\u696d\u7c3f\u8a18\u691c\u5b9a\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8fb2\u696d\u7c3f\u8a18\u691c\u5b9a\u3068\u306f\u3001\u8fb2\u696d\u306b\u95a2\u308f\u308b\u4f1a\u8a08\u77e5\u8b58\u3092\u4f53\u7cfb\u7684\u306b\u5b66\u3079\u308b\u691c\u5b9a\u8a66\u9a13\u3067\u3059\u3002<\/b><\/span>\u4e00\u822c\u793e\u56e3\u6cd5\u4eba \u5168\u56fd\u8fb2\u696d\u7d4c\u55b6\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u5354\u4f1a\u306e\u76e3\u4fee\u306e\u3082\u3068\u3001\u65e5\u672c\u30d3\u30b8\u30cd\u30b9\u6280\u80fd\u691c\u5b9a\u5354\u4f1a\u304c\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u691c\u5b9a\u306f1\u7d1a\u30fb2\u7d1a\u30fb3\u7d1a\u306e3\u7a2e\u985e\u304c\u3042\u308a\u3001\u3044\u305a\u308c\u306e\u7d1a\u3082\u7dcf\u5f97\u70b9\u306e70\uff05\u3092\u5408\u683c\u57fa\u6e96\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u8a66\u9a13\u5bfe\u7b56\u306b\u306f\u516c\u5f0f\u30c6\u30ad\u30b9\u30c8\u3084\u554f\u984c\u96c6\u3082\u8ca9\u58f2\u3055\u308c\u3066\u304a\u308a\u3001\u6d3b\u7528\u3059\u308c\u3070\u52b9\u7387\u7684\u306b\u5b66\u7fd2\u3092\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u691c\u5b9a\u306f\u539f\u5247\u3068\u3057\u3066\u5e74\u306b2\u56de\u5b9f\u65bd\u3055\u308c\u30011\u56de\u76ee\u306f7\u6708\u306e\u7b2c1\u65e5\u66dc\u65e5\u30012\u56de\u76ee\u306f11\u6708\u306e\u7b2c4\u65e5\u66dc\u65e5\u306b\u884c\u308f\u308c\u307e\u3059\u3002\u5b9f\u65bd\u56de\u6570\u304c\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u8907\u6570\u306e\u7d1a\u3092\u307e\u3068\u3081\u3066\u53d7\u3051\u308b\u3053\u3068\u3082\u691c\u8a0e\u3067\u304d\u307e\u3059\u3002\u306a\u304a\u30011\u7d1a\u30682\u7d1a\u306e\u4f75\u9858\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u30012\u7d1a\u30683\u7d1a\u306e\u4f75\u9858\u306f\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53d7\u9a13\u8cc7\u683c\u306f\u4e0d\u554f\u3067\u3001\u5b66\u6b74\u3084\u5e74\u9f62\u3001\u56fd\u7c4d\u306b\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a66\u9a13\u306f\u3044\u305a\u308c\u3082\u30de\u30fc\u30af\u30b7\u30fc\u30c8\u306b\u3088\u308b\u9078\u629e\u5f0f\u3067\u3001\u8a08\u7b97\u554f\u984c\u3082\u3042\u308b\u305f\u3081\u96fb\u5353\u3092\u6301\u3061\u8fbc\u3081\u307e\u3059\u304c\u3001\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u306e\u3088\u3046\u306b\u901a\u4fe1\u6a5f\u80fd\u306e\u3042\u308b\u6a5f\u5668\u306f\u4f7f\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d1a<\/th>\n<th>\u8a66\u9a13\u8a2d\u554f\u6570<\/th>\n<th>\u8a66\u9a13\u6642\u9593<\/th>\n<th>\u8a66\u9a13\u79d1\u76ee<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">1\u7d1a<\/td>\n<td style=\"text-align: left;\">50\u554f<\/td>\n<td style=\"text-align: left;\">120\u5206<\/td>\n<td style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" title=\"\u8ca1\u52d9\u4f1a\u8a08\">\u8ca1\u52d9\u4f1a\u8a08<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/26164\/\" title=\"\u539f\u4fa1\u8a08\u7b97\">\u539f\u4fa1\u8a08\u7b97<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" title=\"\u7ba1\u7406\u4f1a\u8a08\">\u7ba1\u7406\u4f1a\u8a08<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2\u7d1a<\/td>\n<td style=\"text-align: left;\">25\u554f<\/td>\n<td style=\"text-align: left;\">120\u5206<\/td>\n<td style=\"text-align: left;\">\u8ca1\u52d9\u4f1a\u8a08\u3001\u539f\u4fa1\u8a08\u7b97<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">3\u7d1a<\/td>\n<td style=\"text-align: left;\">25\u554f<\/td>\n<td style=\"text-align: left;\">90\u5206<\/td>\n<td style=\"text-align: left;\">\u8ca1\u52d9\u4f1a\u8a08<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u691c\u5b9a\u6599\u91d1\u306f1\u7d1a5,280\u5186\u30012\u7d1a2,750\u5186\u30013\u7d1a1,980\u5186\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u30012027\u5e74\u5ea6\u306b\u5b9f\u65bd\u3055\u308c\u308b\u691c\u5b9a\u8a66\u9a13\u304b\u3089\u4e00\u90e8\u306e\u53d7\u9a13\u6599\u304c\u6539\u5b9a\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"http:\/\/www.jab-kentei.or.jp\/agri-boki\/\" rel=\"noopener\" target=\"_blank\">\u8fb2\u696d\u7c3f\u8a18\u691c\u5b9a\uff5c\u65e5\u672c\u30d3\u30b8\u30cd\u30b9\u6280\u80fd\u691c\u5b9a\u5354\u4f1a<\/a><\/p>\n<h2>\u8fb2\u696d\u7c3f\u8a18\u691c\u5b9a\u3092\u53d6\u5f97\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u8fb2\u696d\u7c3f\u8a18\u691c\u5b9a\u306e\u53d6\u5f97\u306b\u306f\u3001\u7d4c\u55b6\u306e\u898b\u3048\u308b\u5316\u3084\u52b4\u52d9\u7ba1\u7406\u3078\u306e\u5fdc\u7528\u3001\u5730\u57df\u3078\u306e\u8ca2\u732e\u3068\u3044\u3063\u305f\u52b9\u679c\u304c\u898b\u8fbc\u3081\u307e\u3059\u3002\u691c\u5b9a\u3092\u901a\u3058\u3066\u5b66\u3076\u77e5\u8b58\u306f\u3001\u8fb2\u696d\u7d4c\u55b6\u306e\u73fe\u5834\u3067\u6d3b\u304b\u3057\u3084\u3059\u3044\u69cb\u6210\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u7d4c\u55b6\u72b6\u614b\u3092\u6570\u5b57\u3067\u898b\u3048\u308b\u5316\u3067\u304d\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u691c\u5b9a\u3067\u8eab\u306b\u3064\u304f\u8ca1\u52d9\u4f1a\u8a08\u3084\u7ba1\u7406\u4f1a\u8a08\u306e\u77e5\u8b58\u306f\u3001\u7d4c\u55b6\u72b6\u614b\u3092\u6570\u5b57\u3067\u3068\u3089\u3048\u308b\u529b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e33\u7c3f\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u3092\u6b63\u3057\u304f\u4f5c\u6210\u3067\u304d\u308c\u3070\u3001\u81ea\u5206\u306e\u7d4c\u55b6\u306e\u6570\u5b57\u3092\u5ba2\u89b3\u7684\u306b\u898b\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u3067\u6700\u592765\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u7bc0\u7a0e\u306b\u3082\u3064\u306a\u304c\u308b\u305f\u3081\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u8fb2\u5bb6\u306b\u3068\u3063\u3066\u53d6\u308a\u7d44\u3080\u4fa1\u5024\u304c\u9ad8\u3044\u9818\u57df\u3067\u3059\u3002<\/p>\n<h3>\u52b4\u52d9\u7ba1\u7406\u306b\u3082\u5fdc\u7528\u3067\u304d\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96c7\u7528\u3092\u4f34\u3046\u8fb2\u696d\u7d4c\u55b6\u3067\u306f\u3001\u4e00\u822c\u4f01\u696d\u3068\u540c\u69d8\u306b\u52b4\u52d9\u7ba1\u7406\u306e\u77e5\u8b58\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5bb6\u65cf\u7d4c\u55b6\u304b\u3089\u5f93\u696d\u54e1\u3092\u96c7\u3046\u5f62\u614b\u3078\u3068\u5e83\u304c\u308b\u306a\u304b\u3067\u3001\u7d66\u4e0e\u8a08\u7b97\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u306e\u624b\u7d9a\u304d\u306a\u3069\u3001\u7c3f\u8a18\u3068\u3064\u306a\u304c\u308b\u52b4\u52d9\u5206\u91ce\u306e\u7406\u89e3\u304c\u5f79\u7acb\u3061\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/195\/\" title=\"\u6cd5\u4eba\u5316\">\u6cd5\u4eba\u5316<\/a>\u3084\u898f\u6a21\u62e1\u5927\u3092\u8996\u91ce\u306b\u5165\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u691c\u5b9a\u3067\u5f97\u305f\u77e5\u8b58\u3092\u5b9f\u52d9\u306b\u305d\u306e\u307e\u307e\u6d3b\u304b\u305b\u308b\u5834\u9762\u304c\u5897\u3048\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u5730\u57df\u8fb2\u696d\u306e\u6d3b\u6027\u5316\u306b\u8ca2\u732e\u3067\u304d\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u5206\u306e\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u5468\u56f2\u306e\u8fb2\u5bb6\u3078\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u901a\u3058\u3066\u5730\u57df\u306e\u8fb2\u696d\u3092\u652f\u3048\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8eab\u8fd1\u306a\u8fb2\u5bb6\u3068\u95a2\u308f\u3063\u3066\u7d4c\u55b6\u3084\u5e33\u7c3f\u4ed8\u3051\u306b\u95a2\u3059\u308b\u52a9\u8a00\u3092\u884c\u3048\u3070\u3001\u5730\u57df\u5168\u4f53\u306e\u8fb2\u696d\u7d4c\u55b6\u306e\u8cea\u3092\u5e95\u4e0a\u3052\u3067\u304d\u307e\u3059\u3002\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u7684\u306a\u7acb\u5834\u3067\u95a2\u308f\u308b\u3053\u3068\u3067\u3001\u5f8c\u7d99\u8005\u306e\u80b2\u6210\u3084\u65b0\u898f\u5c31\u8fb2\u8005\u306e\u652f\u63f4\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2072.htm\" rel=\"noopener\" target=\"_blank\">No.2072 \u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8fb2\u696d\u7c3f\u8a18\u3067\u3082\u8ab2\u984c\u3068\u306a\u308b\u52d8\u5b9a\u79d1\u76ee\u306e\u5224\u5b9a<\/h2>\n<p>\u682a\u5f0f\u4f1a\u793e\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9\u304c\u72ec\u81ea\u306b\u5b9f\u65bd\u3057\u305f\u8abf\u67fb\u306b\u3066\u3001\u4ed5\u8a33\u4f5c\u696d\u306e\u5de5\u7a0b\u306b\u304a\u3044\u3066\u6700\u3082\u5de5\u6570\u304c\u304b\u304b\u3063\u3066\u3044\u308b\u4f5c\u696d\u3092\u5c0b\u306d\u305f\u3068\u3053\u308d\u3001\u6700\u3082\u591a\u304b\u3063\u305f\u306e\u306f\u300c\u9069\u5207\u306a\u52d8\u5b9a\u79d1\u76ee\u3084\u6d88\u8cbb\u7a0e\u533a\u5206\uff08\u8ab2\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u7b49\uff09\u306e\u5224\u5b9a\u300d\u3067\u300136.8%\u3067\u3057\u305f\u3002\u6b21\u3044\u3067\u300c\u9280\u884c\u660e\u7d30\u3084\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u660e\u7d30\u3068\u5e33\u7c3f\u306e\u7a81\u5408\u4f5c\u696d\u300d\u3067\u300134.5%\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u30b7\u30b9\u30c6\u30e0\u3092\u6d3b\u7528\u3057\u3066\u8fb2\u696d\u7c3f\u8a18\u306e\u7d4c\u7406\u696d\u52d9\u3092\u52b9\u7387\u5316<\/h3>\n<p><span style=\"background-color: 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class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44991\/\" data-lkc-id=\"99\" 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\">\u7c3f\u8a18\u3068\u4ed5\u8a33\u306e\u57fa\u672c\u3092\u521d\u5fc3\u8005\u5411\u3051\u306b\u89e3\u8aac<\/div><div 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class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Point\u8fb2\u696d\u7c3f\u8a18\u306f\u901a\u5e38\u306e\u4f1a\u8a08\u3068\u4f55\u304c\u9055\u3046\u306e\u304b? \u8fb2\u696d\u7c3f\u8a18\u306f\u3001\u4e00\u822c\u7684\u306a\u7c3f\u8a18\u306e\u4ed5\u7d44\u307f\u3092\u3082\u3068\u306b\u3001\u53d6\u5f15\u306e\u6027\u8cea\u306b\u5408\u308f\u305b\u305f\u5c02\u7528\u306e\u52d8\u5b9a\u79d1\u76ee\u3084\u68da\u5378\u3057\u65b9\u6cd5\u3001\u6c7a\u7b97\u66f8\u69d8\u5f0f\u3092\u7528\u3044\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002 \u7a2e\u82d7\u8cbb\u3084\u8fb2\u85ac\u885b\u751f\u8cbb\u306a\u3069\u56fa\u6709\u306e\u79d1\u76ee\u3067\u4ed5\u8a33\u3059\u308b \u5728\u5eab 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