{"id":62482,"date":"2022-10-28T17:37:34","date_gmt":"2022-10-28T08:37:34","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=62482"},"modified":"2026-01-27T09:45:57","modified_gmt":"2026-01-27T00:45:57","slug":"%e3%83%88%e3%83%a9%e3%83%83%e3%82%af%e3%81%ae%e8%80%90%e7%94%a8%e5%b9%b4%e6%95%b0%e3%81%a8%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%a7%a3%e8%aa%ac","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/62482\/","title":{"rendered":"\u30c8\u30e9\u30c3\u30af\u306e\u8010\u7528\u5e74\u6570\u3068\u6e1b\u4fa1\u511f\u5374\u8cbb\u8a08\u7b97\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u30c8\u30e9\u30c3\u30af\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" 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class=\"clear\"><\/div><\/div><\/a><\/div><\/div><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.2100\u2003\u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057<\/a><\/p>\n<h2>\u30c8\u30e9\u30c3\u30af\u306e\u8010\u7528\u5e74\u6570<\/h2>\n<p><span style=\"background-color: 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class=\"column-2\">4\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2597 from cache --><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.keisan.nta.go.jp\/h29yokuaru\/aoiroshinkoku\/hitsuyokeihi\/genkashokyakuhi\/taiyonensusharyo.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u8010\u7528\u5e74\u6570\uff08\u8eca\u4e21\u30fb\u904b\u642c\u5177\uff0f\u5de5\u5177\uff09<\/a><\/p>\n<h2>\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u306e\u8010\u7528\u5e74\u6570<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u306e\u8010\u7528\u5e74\u6570\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u306f\u3001\u300c\u7c21\u4fbf\u6cd5\u300d\u3068\u3044\u3046\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u306e\u3088\u3046\u306b\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u306e\u898b\u7a4d\u308a\u304c\u56f0\u96e3\u306a\u5834\u5408\u306f\u3001\u7c21\u6613\u7684\u306b\u6b8b\u5b58\u5e74\u6570\u3092\u8a08\u7b97\u3059\u308b\u306e\u304c\u73fe\u5b9f\u7684\u3067\u3042\u308a\u3001\u7c21\u4fbf\u6cd5\u306b\u3088\u308a\u7b97\u5b9a\u3057\u305f\u5e74\u6570\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002\u306a\u304a\u3001\u7c21\u4fbf\u6cd5\u3092\u4f7f\u3063\u305f\u8a08\u7b97\u3067\u306f\u8010\u7528\u5e74\u6570\u304c2\u5e74\u3092\u4e0b\u56de\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u7c21\u4fbf\u6cd5\u3067\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u5168\u90e8\u3092\u7d4c\u904e\u3057\u305f\u8cc7\u7523\uff08\u8010\u7528\u5e74\u6570\u304c\u6b8b\u3063\u3066\u3044\u306a\u3044\u8cc7\u7523\uff09\u306f\u3001\u305d\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e20\u30d1\u30fc\u30bb\u30f3\u30c8\u306b\u76f8\u5f53\u3059\u308b\u5e74\u6570\u304c\u6b8b\u5b58\u5e74\u6570\u3067\u3042\u308b\u3068\u307f\u306a\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u307e\u305f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u4e00\u90e8\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b\u8cc7\u7523\u306f\u3001\u305d\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304b\u3089\u7d4c\u904e\u3057\u305f\u5e74\u6570\u3092\u5dee\u3057\u5f15\u3044\u305f\u5e74\u6570\u306b\u3001\u7d4c\u904e\u5e74\u6570\u306e20\u30d1\u30fc\u30bb\u30f3\u30c8\u306b\u76f8\u5f53\u3059\u308b\u5e74\u6570\u3092\u52a0\u3048\u305f\u5e74\u6570\u304c\u6b8b\u5b58\u5e74\u6570\u3067\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u7d50\u679c\u306b1\u5e74\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u7aef\u6570\u304c\u5207\u308a\u6368\u3066\u3068\u306a\u308a\u3001\u5207\u308a\u6368\u3066\u305f\u7d50\u679c\u304c2\u5e74\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306b\u306f\u6b8b\u5b58\u5e74\u6570\u30922\u5e74\u3068\u307f\u306a\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5404.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.5404\u2003\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570<\/a><\/p>\n<p>\u4e0a\u8a18\u306e\u901a\u308a\u3001\u7c21\u4fbf\u6cd5\u306b\u304a\u3044\u3066\u306f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408\u3068\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u3068\u3067\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u8a08\u7b97\u4f8b\u3092\u7d39\u4ecb\u3059\u308b\u306e\u3067\u3001\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3092\u30a4\u30e1\u30fc\u30b8\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u7d4c\u904e\u3057\u305f\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u8010\u7528\u5e74\u6570\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u306e\u8010\u7528\u5e74\u6570 \uff1d \u6cd5\u5b9a\u8010\u7528\u5e74\u6570 \u00d7 20\uff05<\/strong><\/div>\n<p>&nbsp;<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u65705\u5e74\u306e\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u3092\u8cfc\u5165\u3057\u3001\u3059\u3067\u306b7\u5e74\u304c\u7d4c\u904e\u3057\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u7d4c\u904e\u3057\u3059\u3067\u306b2\u5e74\u305f\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u6b8b\u5b58\u5e74\u6570\u304c\u30bc\u30ed\u3067\u3082\u8010\u7528\u5e74\u6570\u306f\u30bc\u30ed\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u4e0a\u8a18\u306e\u5f0f\u306b\u3042\u3066\u306f\u3081\u308b\u3068\u3001\u8a08\u7b97\u5f0f\u306f\u300c5\u5e74\u00d720\uff05\u300d\u3067\u8010\u7528\u5e74\u6570\u306f1\u5e74\u3068\u3044\u3046\u8a08\u7b97\u7d50\u679c\u3067\u3059\u3002<\/p>\n<p><strong>\u7c21\u4fbf\u6cd5\u306b\u304a\u3044\u3066\u306f\u30012\u5e74\u672a\u6e80\u306e\u5834\u5408\u306f\u4e00\u5f8b2\u5e74\u3068\u306a\u308b\u305f\u3081\u3001\u3053\u306e\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u306e\u8010\u7528\u5e74\u6570\u306f2\u5e74\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<h3>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p>\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u8010\u7528\u5e74\u6570\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u306e\u8010\u7528\u5e74\u6570 \uff1d \uff08\u6cd5\u5b9a\u8010\u7528\u5e74\u6570 \u2013 \u7d4c\u904e\u5e74\u6570\uff09 + \u7d4c\u904e\u5e74\u6570 \u00d7 20\uff05<\/strong><\/div>\n<p>&nbsp;<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u65705\u5e74\u306e\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u3092\u8cfc\u5165\u3057\u3001\u307e\u30602\u5e74\u3057\u304b\u7d4c\u904e\u3057\u3066\u3044\u306a\u3044\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u8a08\u7b97\u5f0f\u306f\u300c5\u5e74-2\u5e74\uff0b2\u5e74\u00d720\uff05\u300d\u3067\u8010\u7528\u5e74\u6570\u306f3.4\u5e74\u3068\u3044\u3046\u8a08\u7b97\u7d50\u679c\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u7c21\u4fbf\u6cd5\u306e\u8010\u7528\u5e74\u6570\u306e\u8a08\u7b97\u3067\u306f\u5c0f\u6570\u70b9\u4ee5\u4e0b\u306f\u5207\u308a\u6368\u3066\u306b\u306a\u308b\u305f\u3081\u3001\u3053\u306e\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u306e\u8010\u7528\u5e74\u6570\u306f3\u5e74\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u307e\u3059\u3002<\/p>\n<h2>\u30c8\u30e9\u30c3\u30af\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u8a08\u7b97\u3068\u4ed5\u8a33\u4f8b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30c8\u30e9\u30c3\u30af\u306f\u3001\u65b0\u54c1\u3068\u4e2d\u53e4\u306e\u5834\u5408\u3067\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308b\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/b><\/span>\u65b0\u54c1\u306e\u5834\u5408\u306f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u305d\u306e\u307e\u307e\u4f7f\u7528\u3057\u3001\u4e2d\u53e4\u306e\u5834\u5408\u306f\u5148\u307b\u3069\u8a08\u7b97\u3057\u305f\u65b9\u6cd5\u3067\u6b8b\u5b58\u5e74\u6570\u3092\u8a08\u7b97\u3057\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u6b8b\u5b58\u5e74\u6570\u304c\u30bc\u30ed\u306e\u5834\u5408\u3067\u3082\u300c\u7c21\u4fbf\u6cd5\u300d\u3068\u3044\u3046\u8a08\u7b97\u65b9\u6cd5\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6700\u4f4e\u3067\u30822\u5e74\u306e\u8010\u7528\u5e74\u6570\u304c\u3042\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002<\/strong>\u300c\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u300d\u3068\u52d8\u9055\u3044\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\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<\/strong>\u3053\u3053\u3067\u7d39\u4ecb\u3059\u308b\u4ed5\u8a33\u4f8b\u3067\u306f\u3001\u4ed5\u8a33\u4f8b\u3092\u7c21\u7565\u5316\u3059\u308b\u305f\u3081\u306b\u5b9a\u984d\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u5b9f\u969b\u306b\u306f\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306a\u3069\u3067\u5b9a\u7387\u6cd5\u304c\u9069\u5207\u306a\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3053\u3068\u306b\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u65b0\u54c1\u306e\u30c8\u30e9\u30c3\u30af\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u54c1\u306e\u30c8\u30e9\u30c3\u30af\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u3001\u8010\u7528\u5e74\u6570\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306b\u57fa\u3065\u3044\u3066\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u4ed5\u8a33\u4f8b\uff09\u671f\u9996\u306b\u696d\u52d9\u7528\u306e2t\u30c8\u30e9\u30c3\u30af\u3092300\u4e07\u5186\u3067\u8cfc\u5165\u3057\u3001\u4ee3\u91d1\u306f\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u3002<\/p>\n\n<table id=\"tablepress-2593\" class=\"tablepress tablepress-id-2593\">\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>\u8eca\u4e21\u904b\u642c\u5177<\/center><\/td><td class=\"column-2\"><center>3,000,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u73fe\u91d1<\/center><\/td><td class=\"column-4\"><center>3,000,000\u5186<\/center><\/td><td class=\"column-5\"><center>2t\u30c8\u30e9\u30c3\u30af\u8cfc\u5165<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2593 from cache 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