{"id":64232,"date":"2023-03-03T17:44:49","date_gmt":"2023-03-03T08:44:49","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=64232"},"modified":"2026-04-10T12:03:54","modified_gmt":"2026-04-10T03:03:54","slug":"%e3%82%b9%e3%83%9e%e3%83%9b%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\/64232\/","title":{"rendered":"\u30b9\u30de\u30db\u306e\u8010\u7528\u5e74\u6570\u3068\u6e1b\u4fa1\u511f\u5374\u8cbb\u8a08\u7b97\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u4e8b\u696d\u7528\u306b\u8cfc\u5165\u3057\u305f\u30b9\u30de\u30db\u306f\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u304c\u3001<span style=\"background-color: #ffff99;\"><b>\u6a5f\u7a2e\u4ee3\u91d1\u304c10\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" 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href=\"https:\/\/biz.moneyforward.com\/accounting\/templates\/2222\/?provider=ac_basic&provider_info=cv.64232.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\/templates\/wp-content\/uploads\/2026\/04\/minibook_accounting_64232.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>\u30b9\u30de\u30db\u306e\u8010\u7528\u5e74\u6570\u30fb\u6e1b\u4fa1\u511f\u5374 \u4ed5\u8a33&amp;\u8a08\u7b97\u65e9\u898b\u8868<\/p>\n                    <p 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title=\"\u6d88\u8017\u54c1\u8cbb\">\u6d88\u8017\u54c1\u8cbb<\/a>\u300d\u3068\u3057\u3066\u4ed5\u8a33\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6700\u8fd1\u306e\u30b9\u30de\u30db\u306f\u9ad8\u7d1a\u30e2\u30c7\u30eb\u3082\u591a\u304f\u3001\u4fa1\u683c\u304c10\u4e07\u5186\u4ee5\u4e0a\u306e\u6a5f\u7a2e\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<span style=\"background-color: #ffff99;\"><b>\u8cfc\u5165\u4fa1\u683c\u304c10\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u3001<span style=\"background-color: 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title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u3092\u3057\u3066\u3044\u308b\u6cd5\u4eba\u3067\u5f93\u696d\u54e1\u306e\u6570\u304c500\u4eba\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u3001<strong>\u5e74\u9593\u306e\u5408\u8a08\u984d\u304c300\u4e07\u5186\u4ee5\u5185\u3067\u3042\u308c\u3070\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n<p>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308c\u3070\u30011\u53f0\u3042\u305f\u308a10\u4e07\u5186\u4ee5\u4e0a30\u4e07\u5186\u672a\u6e80\u306e\u7bc4\u56f2\u3067\u4e00\u62ec\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>1\u53f0\u3042\u305f\u308a10\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u30013\u5e74\u306e\u5747\u7b49\u511f\u5374\u304c\u3067\u304d\u308b\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u5229\u7528\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div 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class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.5408\u2003\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u300d<\/a><\/p>\n<h2>\u30b9\u30de\u30db\u306e\u8010\u7528\u5e74\u6570<\/h2>\n<p>\u6e1b\u4fa1\u511f\u5374\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u500b\u5225\u306b\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u30b9\u30de\u30db\u306e\u8010\u7528\u5e74\u6570\u306f\u660e\u78ba\u306b\u793a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u308110\u4e07\u5186\u4ee5\u4e0a\u306e\u30b9\u30de\u30db\u3092\u8cfc\u5165\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u969b\u306f\u3001\u30b9\u30de\u30db\u306b\u8fd1\u3044\u6027\u8cea\u3092\u3082\u3064\u88fd\u54c1\u306e\u8010\u7528\u5e74\u6570\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: 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\u30d1\u30fc\u30bd\u30ca\u30eb\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf(\u30b5\u30fc\u30d0\u30fc\u7528\u306e\u3082\u306e\u3092\u9664\u304f\u3002)\u300d\u3068\u3044\u3046\u9805\u76ee\u3082\u3042\u308a\u3001\u8010\u7528\u5e74\u6570\u306f4\u5e74\u3067\u3059\u3002\u30b9\u30de\u30db\u3092\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u5229\u7528\u3092\u524d\u63d0\u3068\u3059\u308b\u643a\u5e2f\u96fb\u8a71\u3068\u3057\u3066\u3001\u3053\u3061\u3089\u306b\u542b\u3081\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u30b9\u30de\u30db\u306e\u5b9f\u8cea\u7684\u306a\u8010\u7528\u5e74\u6570\u3092\u8003\u3048\u305f\u5834\u5408\u3001\u591a\u304f\u306e\u30e1\u30fc\u30ab\u30fc\u3067\u306f\u304a\u304a\u3080\u306d3\u5e74\u3092\u3081\u3069\u306b\u8cb7\u3044\u66ff\u3048\u3092\u63a8\u5968\u3057\u3066\u3044\u307e\u3059\u3002\u30d0\u30c3\u30c6\u30ea\u30fc\u306e\u52a3\u5316\u3092\u611f\u3058\u59cb\u3081\u308b\u306e\u30822\u301c3\u5e74\u7d4c\u904e\u5f8c\u3067\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u8010\u7528\u5e74\u6570\u3082\u3053\u308c\u306b\u6e96\u3058\u3066\u8003\u3048\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u300210\u5e74\u3067\u306f\u306a\u304f\u30014\u5e74\u3068\u8003\u3048\u308b\u306e\u304c\u59a5\u5f53\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=340M50000040015\" target=\"_blank\" rel=\"noopener\">e-GOV \u6cd5\u4ee4\u691c\u7d22 \u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\uff08\u662d\u548c\u56db\u5341\u5e74\u5927\u8535\u7701\u4ee4\u7b2c\u5341\u4e94\u53f7\uff09<\/a><\/p>\n<h2>\u30b9\u30de\u30db\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u8a08\u7b97\u3068\u4ed5\u8a33\u4f8b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b9\u30de\u30db\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u5834\u5408\u3001\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u65b9\u6cd5\u3068\u4e00\u822c\u7684\u306a\u6e1b\u4fa1\u511f\u5374\u3067\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u306e2\u901a\u308a\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u306a\u304a\u3001\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u5168\u984d\u3092\u305d\u306e\u5e74\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<strong><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u306f\u300c\u6d88\u8017\u54c1\u8cbb\u300d\u3067\u3059\u3002<\/strong><\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u5834\u5408\u306e\u8a08\u7b97\u3068\u4ed5\u8a33\u4f8b\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u5834\u5408<\/h3>\n<p>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u30013\u5e74\u306e\u5747\u7b49\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p><b>(\u4e8b\u4f8b)<\/b><\/p>\n<p>12\u4e07\u5186\u306e\u30b9\u30de\u30db\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u300112\u4e07\u5186\u00f73\u5e74\uff1d4\u4e07\u5186\u30923\u5e74\u304b\u3051\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p><b>(\u8cfc\u5165\u6642\u306e\u4ed5\u8a33)<\/b><br \/>\n\n<table id=\"tablepress-2758\" class=\"tablepress tablepress-id-2758\">\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<br \/>\n<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u4e00\u62ec\u511f\u5374\u8cc7\u7523<\/center><\/td><td class=\"column-2\"><center>120,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u73fe\u91d1<\/center><\/td><td class=\"column-4\"><center>120,000\u5186<\/center><\/td><td class=\"column-5\"><center>\u30b9\u30de\u30db\u3092\u8cfc\u5165<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2758 from cache --><\/p>\n<p><b>(\u6c7a\u7b97\u3067\u5747\u7b49\u511f\u5374\u3059\u308b\u969b\u306e\u4ed5\u8a33)<\/b><br \/>\n\n<table id=\"tablepress-2759\" class=\"tablepress tablepress-id-2759\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\" style=\"width:33%;\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\" style=\"width:35%;\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\"><center>\u6458\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a><\/center><\/td><td class=\"column-2\"><center>40,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u4e00\u62ec\u511f\u5374\u8cc7\u7523<\/center><\/td><td class=\"column-4\"><center>40,000\u5186<\/center><\/td><td class=\"column-5\"><center>\u30b9\u30de\u30db\u3092\u5747\u7b49\u511f\u5374<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2759 from cache --><\/p>\n<h3>4\u5e74\u306e\u8010\u7528\u5e74\u6570\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u5834\u5408<\/h3>\n<p>\u8010\u7528\u5e74\u6570\u30924\u5e74\u3068\u8003\u3048\u3001\u5b9a\u984d\u6cd5\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u5834\u5408\u3001\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; margin-bottom: 1em;\"><strong>\u5b9a\u984d\u6cd5\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1d\u53d6\u5f97\u4fa1\u683c\u00d7\u511f\u5374\u7387<\/strong><\/div>\n<p>\u8010\u7528\u5e74\u65704\u5e74\u306e\u511f\u5374\u7387\u306f0.25\u3067\u3042\u308a\u3001\u30b9\u30de\u30db\u306e\u4ee3\u91d1\u304c12\u4e07\u5186\u306e\u5834\u5408\u3001\u8a08\u7b97\u5f0f\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; margin-bottom: 1em;\"><strong>12\u4e07\u5186\u00d70.25\uff1d3\u4e07\u5186<\/strong><\/div>\n<p>\u3053\u306e\u4e8b\u4f8b\u3092\u3082\u3068\u306b\u3001\u8cfc\u5165\u6642\u3068\u6c7a\u7b97\u6642\u306e\u4ed5\u8a33\u3092\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><b>(\u8cfc\u5165\u6642\u306e\u4ed5\u8a33)<\/b><br \/>\n\n<table id=\"tablepress-2760\" class=\"tablepress tablepress-id-2760\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\" style=\"width:32%;\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\" style=\"width:36%;\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\"><center>\u6458\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u5099\u54c1<\/center><\/td><td class=\"column-2\"><center>120,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u73fe\u91d1<\/center><\/td><td class=\"column-4\"><center>120,000\u5186<\/center><\/td><td class=\"column-5\"><center>\u30b9\u30de\u30db\u3092\u8cfc\u5165<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2760 from cache --><\/p>\n<p><b>(\u6c7a\u7b97\u3067\u306e\u4ed5\u8a33)<\/b><br \/>\n\n<table id=\"tablepress-2761\" class=\"tablepress tablepress-id-2761\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\" style=\"width:32%;\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\" style=\"width:36%;\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\"><center>\u6458\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping 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>30,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u5099\u54c1<\/center><\/td><td class=\"column-4\"><center>30,000\u5186<\/center><\/td><td class=\"column-5\"><center>\u30b9\u30de\u30db\u3092\u6e1b\u4fa1\u511f\u5374<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2761 from cache 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