{"id":62943,"date":"2022-11-25T17:28:27","date_gmt":"2022-11-25T08:28:27","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=62943"},"modified":"2026-01-08T11:05:40","modified_gmt":"2026-01-08T02:05:40","slug":"%e6%b8%9b%e4%be%a1%e5%84%9f%e5%8d%b4%e8%b3%87%e7%94%a3%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e6%ae%8b%e5%ad%98%e7%b0%bf%e4%be%a11%e5%86%86%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%e8%a7%a3%e8%aa%ac","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/62943\/","title":{"rendered":"\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u304a\u3051\u308b\u6b8b\u5b58\u7c3f\u4fa11\u5186\u3068\u306f\uff1f\u6b8b\u3059\u610f\u5473\u3084\u4ed5\u8a33\u3001\u78ba\u5b9a\u7533\u544a\u3067\u306e\u66f8\u304d\u65b9\u3082\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" title=\"\u6e1b\u4fa1\u511f\u5374\">\u6e1b\u4fa1\u511f\u5374<\/a>\u8cc7\u7523\uff08\u6642\u9593\u7d4c\u904e\u3068\u3068\u3082\u306b\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u3066\u3044\u304f\u8cc7\u7523\uff09\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u306b\u5408\u308f\u305b\u305f\u511f\u5374\u51e6\u7406\u306b\u3088\u3063\u3066\u3001\u6b8b\u5b58\u7c3f\u4fa11\u5186\u304c\u6b8b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u304c\u7d42\u4e86\u3057\u305f\u5f8c\u3082\u305d\u306e\u8cc7\u7523\u304c\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\uff08\u4e8b\u696d\u3067\u4f7f\u3063\u3066\u3044\u308b\uff09\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306b\u304a\u3044\u30661\u5186\u3092\u6b8b\u3059\u610f\u5473\u3001\u8a08\u7b97\u65b9\u6cd5\u3001\u9664\u5374\u3059\u308b\u5834\u5408\u306e\u7d4c\u7406\u51e6\u7406\u3001\u305d\u3057\u3066<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3084\u7a0e\u91d1\u3068\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/accounting\/templates\/1553\/?provider=ac_basic&provider_info=cv.62943.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/12\/minibook_accounting_62943.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u7c3f\u4fa11\u5186\u56fa\u5b9a\u8cc7\u7523\u306e\u9664\u5374\u4ed5\u8a33\u898b\u672c<\/p>\n                    <p class=\"advads-templates-box-text\">\u7c3f\u4fa11\u5186\u56fa\u5b9a\u8cc7\u7523\u306e\u9664\u5374\u4ed5\u8a33\u898b\u672c\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u6b8b\u5b58\u7c3f\u4fa11\u5186\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b8b\u5b58\u7c3f\u4fa11\u5186\u3068\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u304c\u7d42\u4e86\u3057\u305f\u5f8c\u3082\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u5b58\u5728\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u3082\u305d\u3082\u6b8b\u5b58\u7c3f\u4fa1\u3068\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u7d4c\u904e\u5f8c\u306b\u6b8b\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u4fa1\u5024\u306e\u3053\u3068\u3067\u3059\u3002\u591a\u304f\u306e\u4f1a\u793e\u3067\u306f\u3001\u7a0e\u6cd5\u4e0a\u306e\u53d6\u308a\u6c7a\u3081\u306b\u5f93\u3063\u305f\u51e6\u7406\u3068\u3057\u3066\u3001\u6e1b\u4fa1\u511f\u5374\u304c\u7d42\u4e86\u3057\u3066\u3044\u308b\u8cc7\u7523\u3092\u6b8b\u5b58\u7c3f\u4fa11\u5186\u3068\u3057\u3066\u6b8b\u3059\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6b8b\u5b58\u7c3f\u4fa1\u30921\u5186\u6b8b\u3059\u610f\u5473\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b8b\u5b58\u7c3f\u4fa1\u3068\u3057\u30661\u5186\u3092\u6b8b\u3059\u306e\u306f\u3001\u305d\u306e\u8cc7\u7523\u304c\u307e\u3060\u5b58\u5728\u3057\u3001\u4e8b\u696d\u3067\u4f7f\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u5e33\u7c3f\u4e0a\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/b><\/span>\u3053\u306e1\u5186\u3092\u300c\u5099\u5fd8\u4fa1\u984d\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u511f\u5374\u5f8c\u306b\u4fa1\u5024\u30920\u5186\u306b\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u5e33\u7c3f\u4e0a\u306f\u305d\u306e\u8cc7\u7523\u304c\u5b58\u5728\u3057\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u3001\u73fe\u7269\u306e\u7ba1\u7406\u53f0\u5e33\u306a\u3069\u3068\u4e0d\u6574\u5408\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3042\u3048\u30661\u5186\u306e\u4fa1\u5024\u3092\u6b8b\u3059\u3053\u3068\u3067\u3001\u305d\u306e\u8cc7\u7523\u306e\u5b58\u5728\u3092\u7ba1\u7406\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6b8b\u5b58\u7c3f\u4fa1\u3068\u6b8b\u5b58\u4fa1\u984d\u306e\u9055\u3044\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/words\/1906\/\" data-internallinksmanager029f6b8e52c=\"347\" title=\"\u6b8b\u5b58\u4fa1\u984d\">\u6b8b\u5b58\u4fa1\u984d<\/a>\u3068\u306f\u3001\u672c\u6765\u3001\u8010\u7528\u5e74\u6570\u304c\u7d4c\u904e\u3057\u305f\u6642\u70b9\u3067\u898b\u8fbc\u307e\u308c\u308b\u8cc7\u7523\u306e\u58f2\u5374\u53ef\u80fd\u4fa1\u984d\u306a\u3069\u3092\u6307\u3059\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u984d\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7a0e\u6cd5\u4e0a\u30012007\u5e74\uff08\u5e73\u621019\u5e74\uff093\u670831\u65e5\u4ee5\u524d\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u53d6\u5f97\u4fa1\u984d\u306e10\uff05\u3092\u300c\u6b8b\u5b58\u4fa1\u984d\u300d\u3068\u3057\u3066\u6b8b\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u73fe\u5728\u306e\u7a0e\u6cd5\uff082007\u5e74\uff08\u5e73\u621019\u5e74\uff094\u67081\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523\uff09\u3067\u306f\u3001\u6b8b\u5b58\u4fa1\u984d\u306f\u5b9f\u8cea\u7684\u306b\u5ec3\u6b62\u3055\u308c\u30010\u5186\u3068\u3057\u3066<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u3092\u8a08\u7b97\u3057\u3001\u6700\u7d42\u5e74\u5ea6\u306b\u5099\u5fd8\u4fa1\u984d\u3068\u3057\u30661\u5186\u3092\u6b8b\u3059\u51e6\u7406\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5f71\u97ff\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b8b\u5b58\u7c3f\u4fa1\u30921\u5186\u307e\u3067\u511f\u5374\u3067\u304d\u308b\u6271\u3044\u306f\u30012007\u5e74\uff08\u5e73\u621019\u5e74\uff094\u67081\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7a0e\u6cd5\u6539\u6b63\u306b\u3088\u308a\u3001\u3053\u306e\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3057\u305f\u6709\u5f62\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u3001\u6b8b\u5b58\u7c3f\u4fa11\u5186\u307e\u3067\u511f\u5374\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u305d\u308c\u4ee5\u524d\uff082007\u5e74\uff08\u5e73\u621019\u5e74\uff093\u670831\u65e5\u4ee5\u524d\uff09\u306b\u53d6\u5f97\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6b8b\u5b58\u7c3f\u4fa110\uff05\uff08\u6709\u5f62\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u5834\u5408\uff09\u3092\u6b8b\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" target=\"_blank\" rel=\"noopener\">No.2100 \u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u671f\u672b\u6b8b\u9ad8\u306f\uff1f<\/h2>\n<p>\u6b8b\u5b58\u7c3f\u4fa1\u304c1\u5186\u306b\u306a\u308b\u307e\u3067\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u8a08\u7b97\u304c\u884c\u308f\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u6cd5\u5b9a\u511f\u5374\u65b9\u6cd5\u306b\u3088\u308b\u8a08\u7b97\u3092\u4f8b\u306b\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u671f\u672b\u6b8b\u9ad8\u306e\u63a8\u79fb\u3092\u3001\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306b\u5206\u3051\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5b9a\u984d\u6cd5\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9a\u984d\u6cd5\u306f\u3001\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u305f\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387\u3092\u7528\u3044\u3066\u6bce\u671f\u4e00\u5b9a\u984d\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5b9a\u984d\u6cd5\u3067\u306f\u3001\u8010\u7528\u5e74\u6570\u306e\u6700\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u6b8b\u5b58\u7c3f\u4fa1\u304c1\u5186\u306b\u306a\u308b\u3088\u3046\u8abf\u6574\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u305d\u306e\u5e74\u5ea6\u306e\u8a08\u7b97\u4e0a\u306e\u511f\u5374\u8cbb\u304b\u30891\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3092\u3001\u305d\u306e\u671f\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u4f8b\uff1a2012\u5e74\uff08\u5e73\u621024\u5e74\uff094\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3067\u3001\u53d6\u5f97\u4fa1\u984d100\u4e07\u5186\u3001\u8010\u7528\u5e74\u65705\u5e74\uff08\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u73870.200\uff09\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u63a8\u79fb<\/strong><\/p>\n<p>\u203b\u671f\u9996\u306b\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th><\/th>\n<th>\u6e1b\u4fa1\u511f\u5374\u8cbb<br \/>\n\uff08\u7a0e\u6cd5\u4e0a\u306e\u511f\u5374\u9650\u5ea6\u984d\uff09<\/th>\n<th>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/th>\n<th>\u671f\u672b\u6b8b\u9ad8<br \/>\n\uff08\u6b8b\u5b58\u7c3f\u4fa1\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1\u5e74\u76ee<\/td>\n<td style=\"text-align: left;\">1,000,000\u5186\u00d70.200\u00d712\/12\uff1d200,000\u5186<\/td>\n<td style=\"text-align: right;\">200,000\u5186<\/td>\n<td style=\"text-align: right;\">800,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>2\u5e74\u76ee<\/td>\n<td style=\"text-align: left;\">1,000,000\u5186\u00d70.200\u00d712\/12\uff1d200,000\u5186<\/td>\n<td style=\"text-align: right;\">400,000\u5186<\/td>\n<td style=\"text-align: right;\">600,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>3\u5e74\u76ee<\/td>\n<td style=\"text-align: left;\">1,000,000\u5186\u00d70.200\u00d712\/12\uff1d200,000\u5186<\/td>\n<td style=\"text-align: right;\">600,000\u5186<\/td>\n<td style=\"text-align: right;\">400,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>4\u5e74\u76ee<\/td>\n<td style=\"text-align: left;\">1,000,000\u5186\u00d70.200\u00d712\/12\uff1d200,000\u5186<\/td>\n<td style=\"text-align: right;\">800,000\u5186<\/td>\n<td style=\"text-align: right;\">200,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>5\u5e74\u76ee<\/td>\n<td style=\"text-align: left;\">200,000\u5186-1\u5186\uff1d199,999\u5186<\/td>\n<td style=\"text-align: right;\">999,999\u5186<\/td>\n<td style=\"text-align: right;\">1\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>5\u5e74\u76ee\u306f\u3001\u8a08\u7b97\u4e0a\u306e\u511f\u5374\u8cbb200,000\u5186\u304b\u30891\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f199,999\u5186\u3092\u511f\u5374\u8cbb\u3068\u3059\u308b\u3053\u3068\u3067\u3001\u671f\u672b\u6b8b\u9ad8\u30921\u5186\u306b\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5b9a\u7387\u6cd5\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9a\u7387\u6cd5\u3067\u3082\u3001\u8010\u7528\u5e74\u6570\u306e\u6700\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u6b8b\u5b58\u7c3f\u4fa1\u304c1\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u5b9a\u984d\u6cd5\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u8010\u7528\u5e74\u6570\u306e\u6700\u5f8c\u3067\u3001\u901a\u5e38\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u304b\u30891\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3092\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u30011\u5186\u306e\u7c3f\u4fa1\u3092\u6b8b\u3057\u307e\u3059\u3002<\/p>\n<p>\u5b9a\u7387\u6cd5\u3067\u306f\u3001\u300c\u671f\u672b\u6b8b\u9ad8\u00d7\u5b9a\u7387\u6cd5\u300d\u306e\u511f\u5374\u7387\u306e\u984d\u3068\u3001\u300c\u53d6\u5f97\u4fa1\u984d\u00d7\u4fdd\u8a3c\u7387\u300d\u306e\u984d\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002\u8a08\u7b97\u984d\u304c\u4fdd\u8a3c\u7387\u3092\u4e0b\u56de\u3089\u306a\u3044\u5834\u5408\u306f\u901a\u5e38\u306e\u511f\u5374\u7387\u306b\u3088\u308a\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u6c42\u3081\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u304c\u300c\u53d6\u5f97\u4fa1\u984d\u00d7\u4fdd\u8a3c\u7387\u300d\u3092\u4e0b\u56de\u3063\u305f\u5834\u5408\u306f\u3001\u300c\u6539\u8a02\u511f\u5374\u7387\u9069\u7528\u958b\u59cb\u6642\u306e\u671f\u672b\u6b8b\u9ad8\u00d7\u6539\u5b9a\u511f\u5374\u7387\u300d\u306b\u3088\u308b\u511f\u5374\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><strong>\u4f8b\uff1a 2012\u5e74\uff08\u5e73\u621024\u5e74\uff094\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3067\u3001\u53d6\u5f97\u4fa1\u984d100\u4e07\u5186\u3001\u8010\u7528\u5e74\u65705\u5e74\uff08200\uff05\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u73870.400\u3001\u6539\u5b9a\u511f\u5374\u73870.500\u3001\u4fdd\u8a3c\u73870.10800\uff09\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u63a8\u79fb<\/strong><\/p>\n<p>\u203b\u671f\u9996\u306b\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th><\/th>\n<th>\u6e1b\u4fa1\u511f\u5374\u8cbb<br \/>\n\uff08\u7a0e\u6cd5\u4e0a\u306e\u511f\u5374\u9650\u5ea6\u984d\uff09<\/th>\n<th>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/th>\n<th>\u671f\u672b\u6b8b\u9ad8<br \/>\n\uff08\u6b8b\u5b58\u7c3f\u4fa1\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1\u5e74\u76ee<\/td>\n<td style=\"text-align: left;\">1,000,000\u5186\u00d70.400\uff1d400,000\u5186<\/p>\n<p>\u4fdd\u8a3c\u984d108,000\u5186\u8d85<br \/>\n\u2192 400,000\u5186<\/td>\n<td style=\"text-align: right;\">400,000\u5186<\/td>\n<td style=\"text-align: right;\">600,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>2\u5e74\u76ee<\/td>\n<td style=\"text-align: left;\">600,000\u5186\u00d70.400\uff1d240,000\u5186<\/p>\n<p>\u4fdd\u8a3c\u984d108,000\u5186\u8d85<br \/>\n\u2192 240,000\u5186<\/td>\n<td style=\"text-align: right;\">640,000\u5186<\/td>\n<td style=\"text-align: right;\">360,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>3\u5e74\u76ee<\/td>\n<td style=\"text-align: left;\">360,000\u5186\u00d70.400\uff1d144,000\u5186<\/p>\n<p>\u4fdd\u8a3c\u984d108,000\u5186\u8d85<br \/>\n\u2192 144,000\u5186<\/td>\n<td style=\"text-align: right;\">784,000\u5186<\/td>\n<td style=\"text-align: right;\">216,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>4\u5e74\u76ee<\/td>\n<td style=\"text-align: left;\">216,000\u5186\u00d70.400\uff1d86,400\u5186<\/p>\n<p>\u4fdd\u8a3c\u984d108,000\u5186\u672a\u6e80<br \/>\n\u2192 216,000\u00d70.500\uff1d108,000\u5186<\/td>\n<td style=\"text-align: right;\">892,000\u5186<\/td>\n<td style=\"text-align: right;\">108,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>5\u5e74\u76ee<\/td>\n<td style=\"text-align: left;\">216,000\u00d70.500\uff1d108,000\u5186<br \/>\n\u2192 108,000\u5186\uff0d1\u5186\uff1d107,999\u5186<\/td>\n<td style=\"text-align: right;\">999,999\u5186<\/td>\n<td style=\"text-align: right;\">1\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>4\u5e74\u76ee\u3067\u8a08\u7b97\u984d\uff0886,400\u5186\uff09\u304c\u4fdd\u8a3c\u984d\uff08108,000\u5186\uff09\u3092\u4e0b\u56de\u308b\u305f\u3081\u3001\u6539\u5b9a\u511f\u5374\u7387\uff080.500\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u30025\u5e74\u76ee\u306f\u30014\u5e74\u76ee\u3068\u540c\u3058\u8a08\u7b97\u984d\uff08108,000\u5186\uff09\u304b\u30891\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f107,999\u5186\u3092\u511f\u5374\u8cbb\u3068\u3057\u3001\u671f\u672b\u6b8b\u9ad8\u30921\u5186\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2106.htm\" target=\"_blank\" rel=\"noopener\">No.2106 \u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374\uff08\u5e73\u621019\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3059\u308b\u5834\u5408\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65263\/\" data-lkc-id=\"296\" 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\">\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u511f\u5374\u671f\u9593\u306b\u5fdc\u3058\u3066\u6bce\u671f\u306e\u511f\u5374\u984d\u3092\u6c7a\u3081\u307e\u3059\u3002\u3053\u306e\u511f\u5374\u984d\u3092\u6c7a\u3081\u308b\u65b9\u6cd5\u306b\u306f\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306a\u3069\u306e\u511f\u5374\u65b9\u6cd5\u304c\u3042\u308a\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u6b63\u3057\u3044\u65b9\u6cd5\u3067\u8a08\u7b97\u3057\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u4ed5\u8a33\u65b9\u6cd5\u306b\u3064\u3044\u3066\u5177\u4f53\u4f8b\u3092\u6319\u3052\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3059\u308b\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u304c\u3042\u308b\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u8010\u7528\u5e74\u6570\u3068\u53d6\u5f97\u4fa1\u984d\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u306b\u5fc5\u8981\u3068\u306a\u308b\u7528\u8a9e\u3092\u3044\u304f\u3064\u304b\u7d39\u4ecb\u3057\u307e\u3059\u3002\uff1c\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1e\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u8a08\u4e0a\u3057\u305f\u8cbb\u7528\u306e\u3053\u3068\u3067\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u8010\u7528\u5e74\u6570\u3067\u6309...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65263\/\"><\/a><\/p>\n<h2>\u78ba\u5b9a\u7533\u544a\u3067\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b><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>\u306e\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\uff09\u3067\u306f\u3001\u300c\u9752\u8272\u7533\u544a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" data-internallinksmanager029f6b8e52c=\"484\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\u300d\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306b\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u3068\u3057\u3066\u5e74\u9593\u306e\u5408\u8a08\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u5185\u8a33\u3068\u3057\u3066\u3001\u88cf\u9762\u306e\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u300d\u6b04\u306b\u3001\u8cc7\u7523\u3054\u3068\u306e\u53d6\u5f97\u4fa1\u984d\u3001\u511f\u5374\u65b9\u6cd5\u3001\u8010\u7528\u5e74\u6570\u3001\u5f53\u671f\u306e\u511f\u5374\u8cbb\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306e\u7533\u544a\u3067\u306f\u3001\u300c\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u300d\u306e\u5225\u8868\u56db\u3067\u640d\u91d1\u7b97\u5165\u306e\u8abf\u6574\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u5225\u8868\u5341\u516d\u3067\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u660e\u7d30\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u3055\u308c\u305f\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u7a0e\u52d9\u4e0a\u3001\u7d4c\u8cbb\uff08\u640d\u91d1\uff09\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u5e74\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u3092\u6e1b\u3089\u3057\u3001\u7d50\u679c\u3068\u3057\u3066\u6240\u5f97\u7a0e\u3084\u6cd5\u4eba\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>1\u5186\u306b\u306a\u3063\u305f\u8cc7\u7523\u306e\u53d6\u308a\u6271\u3044\u306f\uff1f<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u300c\u78ba\u5b9a\u7533\u544a\u300d\u3068\u300c\u511f\u5374\u8cc7\u7523\u7a0e\u300d\u306e2\u3064\u306e\u5074\u9762\u304b\u3089\u30011\u5186\u306b\u306a\u3063\u305f\u8cc7\u7523\u306e\u53d6\u308a\u6271\u3044\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3051\u308b\u53d6\u308a\u6271\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b8b\u5b58\u7c3f\u4fa1\u304c1\u5186\u306b\u306a\u3063\u305f\u8cc7\u7523\u306f\u3001\u305d\u306e\u5e74\uff08\u511f\u5374\u304c\u5b8c\u4e86\u3057\u305f\u5e74\uff09\u306e\u7fcc\u5e74\u4ee5\u964d\u3001\u65b0\u305f\u306b\u8a08\u4e0a\u3067\u304d\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f0\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u300d\u6b04\u3084\u3001\u793e\u5185\u3067\u7ba1\u7406\u3059\u308b\u300c\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u300d\u306b\u306f\u3001\u305d\u306e\u8cc7\u7523\u304c\u307e\u3060\u4e8b\u696d\u3067\u4f7f\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3059\u305f\u3081\u3001\u6b8b\u5b58\u7c3f\u4fa11\u5186\u306e\u8cc7\u7523\u3068\u3057\u3066\u8a18\u8f09\u3057\u7d9a\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u511f\u5374\u8cc7\u7523\u7a0e\u306b\u304a\u3051\u308b\u53d6\u308a\u6271\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b8b\u5b58\u7c3f\u4fa1\u304c1\u5186\u306b\u306a\u3063\u305f\u8cc7\u7523\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u308c\u304c\u4e8b\u696d\u7528\u8cc7\u7523\uff08\u571f\u5730\u30fb\u5bb6\u5c4b\u4ee5\u5916\uff09\u3067\u3042\u308b\u5834\u5408\u3001\u5730\u65b9\u7a0e\u3067\u3042\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff08\u511f\u5374\u8cc7\u7523\u7a0e\uff09\u306e\u7533\u544a\u5bfe\u8c61\u306b\u306f\u542b\u307e\u308c\u7d9a\u3051\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u511f\u5374\u8cc7\u7523\u7a0e\u306b\u306f\u8ab2\u7a0e\u6a19\u6e96\u984d\u306e\u5408\u8a08\u304c150\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u300c\u514d\u7a0e\u70b9\u300d\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u30011\u5186\u306e\u8cc7\u7523\u304c\u6570\u70b9\u3042\u308b\u3060\u3051\u3067\u3059\u3050\u306b\u7a0e\u91d1\u304c\u767a\u751f\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7533\u544a\u81ea\u4f53\u306f\u5fc5\u8981\u3068\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u6b8b\u5b58\u7c3f\u4fa11\u5186\u8cc7\u7523\u306e\u51e6\u5206\u65b9\u6cd5\u3068\u4ed5\u8a33\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b8b\u5b58\u7c3f\u4fa11\u5186\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u3001\u4e8b\u696d\u3067\u4f7f\u308f\u306a\u304f\u306a\u3063\u305f\uff08\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u306a\u304f\u306a\u3063\u305f\uff09\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u300c\u9664\u5374\u300d\u3084\u300c\u58f2\u5374\u300d\u3068\u3044\u3063\u305f\u51e6\u5206\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u65e5\u3005\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/82\/\" data-internallinksmanager029f6b8e52c=\"485\" title=\"\u7c3f\u8a18\">\u7c3f\u8a18<\/a>\u51e6\u7406\u3068\u3057\u3066\u5fc5\u8981\u306a\u6b8b\u5b58\u7c3f\u4fa11\u5186\u306e\u8cc7\u7523\u3092\u51e6\u5206\u3059\u308b\u969b\u306e\u4ed5\u8a33\u3092\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u65b9\u6cd5\uff08\u76f4\u63a5\u6cd5\u30fb\u9593\u63a5\u6cd5\uff09\u3084\u51e6\u5206\u306e\u5185\u5bb9\uff08\u9664\u5374\u30fb\u58f2\u5374\uff09\u306b\u5206\u3051\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u9664\u5374\u30fb\u5ec3\u68c4\u3059\u308b\u5834\u5408\uff08\u76f4\u63a5\u6cd5\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u76f4\u63a5\u6cd5\u3068\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u304b\u3089\u76f4\u63a5\u3001\u6e1b\u4fa1\u511f\u5374\u984d\u3092\u5dee\u3057\u5f15\u304f\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u9664\u5374\u3059\u308b\u5834\u5408\u306f\u30011\u5186\u306e\u6b8b\u5b58\u7c3f\u4fa1\u3092\u6d88\u53bb\u3059\u308b\u3088\u3046\u306a\u4ed5\u8a33\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u501f\u65b9\u306b\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/1298\/\" data-internallinksmanager029f6b8e52c=\"35\" title=\"\u56fa\u5b9a\u8cc7\u7523\u9664\u5374\u640d\">\u56fa\u5b9a\u8cc7\u7523\u9664\u5374\u640d<\/a>\u300d\u306a\u3069\u306e\u8cbb\u7528\u3001\u8cb8\u65b9\u306b\u9664\u5374\u3057\u305f\u3044\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3092\u7f6e\u304d\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u4f8b\uff1a\u53d6\u5f97\u4fa1\u984d50\u4e07\u5186\u3001\u6b8b\u5b58\u7c3f\u4fa11\u5186\u306e\u5de5\u5177\u5668\u5177\u5099\u54c1\u3092\u9664\u5374\u3057\u305f\u3002\u306a\u304a\u3001\u6e1b\u4fa1\u511f\u5374\u306f\u76f4\u63a5\u6cd5\u306b\u3088\u308a\u884c\u3063\u3066\u3044\u308b\u3002<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/words\/1298\/?provider=ac_basic&amp;provider_info=cv.62943.part.article\" target=\"_blank\" rel=\"noopener\">\u56fa\u5b9a\u8cc7\u7523\u9664\u5374\u640d<\/a><\/td>\n<td>1\u5186<\/td>\n<td>\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td>1\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/61294\/\" data-lkc-id=\"230\" 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\">\u6e1b\u4fa1\u511f\u5374\u306b\u304a\u3051\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u9664\u5374\u3068\u306f\uff1f\u5ec3\u68c4\u3068\u306e\u9055\u3044\u3082\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">\u56fa\u5b9a\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u305f\u3082\u306e\u306f\u3001\u4f7f\u308f\u306a\u304f\u306a\u3063\u305f\u3068\u304d\u306b\u9664\u5374\u51e6\u7406\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3059\u3067\u306b\u6e1b\u4fa1\u511f\u5374\u304c\u7d42\u308f\u308a\u3001\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u4f7f\u7528\u3057\u306a\u304f\u306a\u3063\u3066\u3082\u9664\u5374\u51e6\u7406\u3092\u3057\u306a\u304f\u3066\u306f\u5e33\u7c3f\u304b\u3089\u53d6\u308a\u9664\u3051\u307e\u305b\u3093\u3002\u30b9\u30e0\u30fc\u30ba\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u305f\u3081\u306b\u3082\u3001\u9069\u6642\u9664\u5374\u51e6\u7406\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3059\u308b\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u6e1b\u4fa1\u511f\u5374\u3067\u91cd\u8981\u306a\u56fa\u5b9a\u8cc7\u7523\u306e\u9664\u5374\u3068\u306f\uff1f\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u3068\u3001\u6e1b\u4fa1\u511f\u5374\u304c\u59cb\u307e\u308a\u307e\u3059\u3002\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u3092\u904e\u304e\u308b\u3068\u6e1b\u4fa1\u511f\u5374\u3082\u7d42\u308f\u308a\u307e\u3059\u304c\u3001\u8cc7\u7523\u81ea\u4f53\u306f\u6b8b\u308a\u7d9a\u3051\u307e\u3059\u3002\u8cc7\u7523\u3092\u4f7f\u308f\u306a\u304f\u306a\u3063\u305f\u3068\u304d\u3084\u5ec3\u68c4\u3059\u308b\u3068\u304d\u306f\u4f1a\u8a08\u51e6\u7406\u304c...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/61294\/\"><\/a><\/p>\n<h3>\u9664\u5374\u30fb\u5ec3\u68c4\u3059\u308b\u5834\u5408\uff08\u9593\u63a5\u6cd5\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9593\u63a5\u6cd5\u306f\u3001\u8cc7\u7523\u79d1\u76ee\u304b\u3089\u76f4\u63a5\u7684\u306b\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u308f\u305a\u306b\u3001\u300c\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u300d\u306e\u79d1\u76ee\u3092\u5229\u7528\u3057\u3066\u3001\u9593\u63a5\u7684\u306b\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u9593\u63a5\u6cd5\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u8cc7\u7523\u79d1\u76ee\u306b\u306f\u53d6\u5f97\u4fa1\u984d\u3001\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u306b\u306f\u3053\u308c\u307e\u3067\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u7d2f\u8a08\uff08\u6b8b\u5b58\u7c3f\u4fa11\u5186\u306e\u5834\u5408\u306f\u53d6\u5f97\u4fa1\u984d\uff0d1\u5186\u306e\u6b8b\u984d\uff09\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u9664\u5374\u6642\u306b\u306f\u3001\u8cc7\u7523\u79d1\u76ee\u306b\u8a08\u4e0a\u3055\u308c\u305f\u300c\u53d6\u5f97\u4fa1\u984d\u300d\u3068\u3001\u305d\u306e\u8cc7\u7523\u306e\u300c\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u300d\u3092\u540c\u6642\u306b\u6d88\u53bb\u3059\u308b\u4ed5\u8a33\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><strong>\u4f8b\uff1a\u53d6\u5f97\u4fa1\u984d50\u4e07\u5186\u3001\u6b8b\u5b58\u7c3f\u4fa11\u5186\u306e\u5de5\u5177\u5668\u5177\u5099\u54c1\u3092\u9664\u5374\u3057\u305f\u3002\u306a\u304a\u3001\u6e1b\u4fa1\u511f\u5374\u306f\u9593\u63a5\u6cd5\u306b\u3088\u308a\u884c\u3063\u3066\u3044\u308b\u3002<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u56fa\u5b9a\u8cc7\u7523\u9664\u5374\u640d<\/td>\n<td style=\"text-align: right;\">1\u5186<\/td>\n<td rowspan=\"2\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td rowspan=\"2\" style=\"text-align: right;\">500,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/td>\n<td style=\"text-align: right;\">499,999\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u58f2\u5374\u3059\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b8b\u5b58\u7c3f\u4fa11\u5186\u306e\u8cc7\u7523\u3092\u6709\u511f\u3067\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u5e33\u7c3f\u4fa1\u984d\uff081\u5186\uff09\u3068\u58f2\u5374\u4fa1\u984d\u3068\u306e\u5dee\u984d\u3092\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/1300\/\" data-internallinksmanager029f6b8e52c=\"34\" title=\"\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca<\/a>\u300d\u307e\u305f\u306f\u300c\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u4f8b\uff1a \u53d6\u5f97\u4fa1\u984d50\u4e07\u5186\u3001\u6b8b\u5b58\u7c3f\u4fa11\u5186\uff08\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d499,999\u5186\uff09\u306e\u5de5\u5177\u5668\u5177\u5099\u54c1\u30921,000\u5186\u3067\u58f2\u5374\u3057\u3001\u4ee3\u91d1\u306f\u73fe\u91d1\u3067\u53d7\u3051\u53d6\u3063\u305f\uff08\u9593\u63a5\u6cd5\uff09\u3002<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u73fe\u91d1<\/td>\n<td style=\"text-align: right;\">1,000\u5186<\/td>\n<td>\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"text-align: right;\">500,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/td>\n<td style=\"text-align: right;\">499,999\u5186<\/td>\n<td>\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca<\/td>\n<td style=\"text-align: right;\">999\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u6b8b\u5b58\u7c3f\u4fa11\u5186\u306f\u3044\u3064\u307e\u3067\u6b8b\u3059\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b8b\u5b58\u7c3f\u4fa11\u5186\u306b\u306a\u3063\u305f\u8cc7\u7523\u306f\u3001\u4e8b\u696d\u3067\u4f7f\u7528\u3057\u3066\u3044\u308b\u9650\u308a\u3044\u3064\u307e\u3067\u3082\u5e33\u7c3f\u4e0a\u306b\u6b8b\u3057\u7d9a\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u304c\u6e08\u3093\u3060\u6b8b\u5b58\u7c3f\u4fa11\u5186\u306e\u3082\u306e\u3067\u3082\u3001\u4e8b\u696d\u3067\u307e\u3060\u4f7f\u7528\u3057\u3066\u3044\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u9664\u5374\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u524d\u8ff0\u306e\u901a\u308a\u3001\u3053\u306e\u6b8b\u5b58\u7c3f\u4fa11\u5186\u306f\u5099\u5fd8\u4fa1\u984d\u3067\u3042\u308a\u3001\u307e\u3060\u4e8b\u696d\u3067\u4f7f\u7528\u3057\u3066\u3044\u308b\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u610f\u5473\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u6e1b\u4fa1\u511f\u5374\u7d42\u4e86\u5f8c\u3082\u4e8b\u696d\u3067\u4f7f\u7528\u3057\u3066\u3044\u308b\u8cc7\u7523\u306f\u9664\u5374\u3092\u305b\u305a\u3001\u6b8b\u5b58\u7c3f\u4fa11\u5186\u3068\u3057\u3066\u5e33\u7c3f\u4e0a\uff08\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\uff09\u306b\u6b8b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8cc7\u7523\u3092\u5b9f\u969b\u306b\u5ec3\u68c4\u3057\u305f\u308a\u3001\u58f2\u5374\u3057\u305f\u308a\u3001\u4e8b\u696d\u3067\u306e\u4f7f\u7528\u3092\u5b8c\u5168\u306b\u4e2d\u6b62\u3057\u305f\u308a\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u6765\u305f\u3068\u304d\u306b\u3001\u521d\u3081\u3066\u4e0a\u8a18\u3067\u89e3\u8aac\u3057\u305f\u300c\u9664\u5374\u300d\u3084\u300c\u58f2\u5374\u300d\u306e\u4ed5\u8a33\u3092\u884c\u3044\u3001\u5e33\u7c3f\u4e0a\u304b\u3089\u6d88\u53bb\u3057\u307e\u3059\u3002<\/p>\n<h2>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u51e6\u7406\u306b\u306f\u3001\u5099\u5fd8\u4fa1\u984d1\u5186\u3092\u6b8b\u3059\u65b9\u6cd5\u306e\u4ed6\u306b\u3082\u3001\u53d6\u5f97\u4fa1\u984d\u306b\u5fdc\u3058\u305f\u7279\u4f8b\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3089\u306f1\u5186\u307e\u3067\u511f\u5374\u3059\u308b\u51e6\u7406\u3068\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u533a\u5225\u3057\u3066\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>10\u4e07\u5186\u672a\u6e80\u306e\u8cc7\u7523\uff08\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff09<\/strong><br \/>\n\u53d6\u5f97\u4fa1\u984d\u304c10\u4e07\u5186\u672a\u6e80\u306e\u8cc7\u7523\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u308f\u305a\u3001\u53d6\u5f97\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u5168\u984d\u3092\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/66\/\" data-internallinksmanager029f6b8e52c=\"372\" title=\"\u6d88\u8017\u54c1\u8cbb\">\u6d88\u8017\u54c1\u8cbb<\/a>\u300d\u306a\u3069\u306e\u8cbb\u7528\uff08\u640d\u91d1\uff09\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/li>\n<li><strong>10\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u306e\u8cc7\u7523\uff08\u4e00\u62ec\u511f\u5374\u8cc7\u7523\uff09<\/strong><br \/>\n\u53d6\u5f97\u4fa1\u984d\u304c10\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u306e\u8cc7\u7523\u306f\u3001\u500b\u5225\u306e\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u308f\u305a\u30013\u5e74\u9593\u3067\u5747\u7b49\u306b\u511f\u5374\uff08\u53d6\u5f97\u4fa1\u984d\u306e1\/3\u305a\u3064\uff09\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<li><strong>\u4e2d\u5c0f\u4f01\u696d\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b<\/strong><br \/>\n\u9752\u8272\u7533\u544a\u3092\u884c\u3046\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u304c30\u4e07\u5186\u672a\u6e80\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u5e74\u9593\u5408\u8a08300\u4e07\u5186\u3092\u4e0a\u9650\u3068\u3057\u3066\u3001\u53d6\u5f97\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u5168\u984d\u3092\u7d4c\u8cbb\uff08\u640d\u91d1\uff09\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\uff08<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>1\u5104\u5186\u4ee5\u4e0b\u306a\u3069\u8981\u4ef6\u3042\u308a\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u7279\u4f8b\u306f\u3001\u5099\u5fd8\u4fa1\u984d1\u5186\u3092\u6b8b\u3059\u901a\u5e38\u306e\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u7570\u306a\u308a\u3001\u65e9\u671f\u306b\u8cbb\u7528\u5316\u3067\u304d\u308b\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm\" target=\"_blank\" rel=\"noopener\">No.5408 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