{"id":70473,"date":"2024-03-08T17:50:05","date_gmt":"2024-03-08T08:50:05","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=70473"},"modified":"2026-04-16T17:44:26","modified_gmt":"2026-04-16T08:44:26","slug":"%e6%b3%95%e4%ba%ba%e7%a8%8e%e7%94%b3%e5%91%8a%e6%9b%b8%e3%81%ae%e5%88%a5%e8%a1%a85%e3%81%a8%e3%81%af%ef%bc%9f%e8%a6%8b%e6%96%b9%e3%82%84%e6%9b%b8%e3%81%8d%e6%96%b9%e3%80%81%e6%b3%a8%e6%84%8f%e7%82%b9","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/70473\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u88685\u3068\u306f\uff1f\u898b\u65b9\u3084\u66f8\u304d\u65b9\u3001\u6ce8\u610f\u70b9\u307e\u3067\u89e3\u8aac"},"content":{"rendered":"<p><span style=\"background-color: #ffff99;\"><b>\u5225\u88685\u306f\u3001\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u3067\u3059\u3002<\/b><\/span>\u5225\u88685\u3092\u81ea\u793e\u3067\u4f5c\u6210\u3059\u308b\u5834\u5408\u3069\u306e\u3088\u3046\u306b\u4f5c\u6210\u3057\u3066\u3044\u3051\u3070\u3088\u3044\u304b\u3001\u5225\u88685\u306e\u66f8\u304d\u65b9\u3068\u6ce8\u610f\u70b9\u3092\u7d39\u4ecb\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\/2050\/?provider=ac_basic&provider_info=cv.70473.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\/01\/minibook_accounting_19552.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>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u4f5c\u6210 8\u30b9\u30c6\u30c3\u30d7\u5b9f\u52d9\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u4f5c\u6210 8\u30b9\u30c6\u30c3\u30d7\u5b9f\u52d9\u30ac\u30a4\u30c9\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             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title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u7b49\u306e\u984d\u306e\u8a08\u7b97\u3092\u793a\u3057\u305f\u660e\u7d30\u66f8\u3067\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46289\/\" data-internallinksmanager029f6b8e52c=\"320\" title=\"\u682a\u4e3b\u8cc7\u672c\">\u682a\u4e3b\u8cc7\u672c<\/a>\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3084\u5225\u88684\u306e\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306e\u660e\u7d30\u66f8\u3092\u4f7f\u3063\u3066\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n<p>\u5225\u88685(1)\u4ed8\u8868\u306f\u3001\u300c<strong>\u7a2e\u985e\u8cc7\u672c\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/strong>\u300d\u3067\u3059\u3002<span style=\"background-color: #ffff99;\"><b>2\u4ee5\u4e0a\u306e\u7a2e\u985e\u306e\u682a\u5f0f\u7b49\u306e\u767a\u884c\u304c\u3042\u308b\u3068\u304d\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<\/b><\/span>\u767a\u884c\u6e08\u307f\u682a\u5f0f\u304c<a href=\"https:\/\/biz.moneyforward.com\/words\/2102\/\" data-internallinksmanager029f6b8e52c=\"411\" title=\"\u666e\u901a\u682a\u5f0f\">\u666e\u901a\u682a\u5f0f<\/a>\u306e\u307f\u306a\u30691\u7a2e\u985e\u306e\u3068\u304d\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5225\u88685(2)\u306f\u3001\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306e\u8a08\u7b97\u306b\u5fc5\u8981\u306a\u79df\u7a0e\u516c\u8ab2\u306e\u767a\u751f\u3084\u7d0d\u4ed8\u306b\u304b\u304b\u308f\u308b\u660e\u7d30\u66f8\u3067\u3059\u3002<\/p>\n<p>5(1)\u30685(2)\u306f\u6cd5\u4eba\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3001\u4eee\u6c7a\u7b97\u306b\u3088\u308b\u4e2d\u9593\u7533\u544a\u6642\u306b\u4f5c\u6210\u30fb\u63d0\u51fa\u3057\u307e\u3059\u3002\u69d8\u5f0f\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/01.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2002\/\" data-internallinksmanager029f6b8e52c=\"238\" title=\"e-Tax\">e-Tax<\/a>\u30bd\u30d5\u30c8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u7533\u544a\u5168\u4f53\u306e\u4f5c\u6210\u624b\u9806\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/19552\/\" data-lkc-id=\"95\" 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\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3068\u306f\uff1f\u521d\u5fc3\u8005\u5411\u3051\u306b\u66f8\u304d\u65b9\u3092\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">Point\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3068\u306f\uff1f\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3068\u306f\u3001\u4f01\u696d\u304c\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u91d1\u984d\u3068\u7d0d\u4ed8\u3059\u3079\u304d\u6cd5\u4eba\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u306e\u3053\u3068\u3067\u3059\u3002\u6cd5\u4eba(\u682a\u5f0f\u4f1a\u793e\u3001\u5408\u540c\u4f1a\u793e\u306a\u3069)\u306f\u3001\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185\u306b\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3092\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306f\u3001\u300c\u5225\u8868\u300d\u3068\u547c\u3070\u308c\u308b\u8907\u6570\u306e\u660e\u7d30\u66f8\u3084\u8a08\u7b97\u66f8\u985e\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u300c\u5225\u8868\u4e00\u300d\uff08\u7533\u544a\u66f8\u672c\u4f53\uff09\u304c\u4e2d\u5fc3\u3068\u306a\u308a\u3001\u5404\u7a2e\u5225\u8868\u3067\u8a08\u7b97\u3055\u308c\u305f\u6240\u5f97\u3084\u63a7\u9664\u984d\u304c\u96c6\u7d04\u3055\u308c\u3066\u6700\u7d42\u7684\u306a\u7a0e\u984d\u304c\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u6c7a\u7b97\u304b\u3089\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306b\u81f3\u308b\u4f5c\u6210\u624b\u9806\u3092\u30d9\u30fc\u30b7\u30c3\u30af\u306a\u90e8\u5206\u3092\u4e2d...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u88685\u306b\u8a18\u8f09\u3059\u308b\u4e3b\u306a\u9805\u76ee\u3068\u66f8\u304d\u65b9<\/h2>\n<p>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u88685\u306e\u3046\u3061\u3001\u57fa\u672c\u7684\u306b\u4f5c\u6210\u304c\u5fc5\u8981\u306a\u5225\u88685(1)\u3068\u5225\u88685(2)\u306e\u66f8\u304d\u65b9\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5225\u88685(1)\u300c\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u53ca\u3073\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5225\u88685(1)\u306f\u5229\u76ca\u7a4d\u7acb\u91d1\u3084\u8cc7\u672c\u91d1\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u3067\u3059\u3002<\/b><\/span><\/p>\n<h4>\u2160\u3000\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-70474\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image2.jpg\" alt=\"\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\" width=\"792\" height=\"527\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image2.jpg 792w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image2-300x200.jpg 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image2-768x511.jpg 768w\" sizes=\"auto, (max-width: 792px) 100vw, 792px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/05(01).pdf\" target=\"_blank\" rel=\"noopener\">\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u53ca\u3073\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5225\u88684\u300c\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u306e\u52a0\u7b97\u9805\u76ee\u30fb\u6e1b\u7b97\u9805\u76ee\u306e\u3046\u3061\u3001\u7559\u4fdd\u91d1\u984d\u306e\u3042\u308b\u9805\u76ee\u3092\u5225\u88684\u3088\u308a\u8ee2\u8a18\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><b>\u2460\u671f\u9996\u73fe\u5728\u5229\u76ca\u7a4d\u7acb\u91d1\u984d<\/b><\/p>\n<p>\u5225\u88684\u304b\u3089\u8ee2\u8a18\u3057\u305f\u9805\u76ee\u306e\u3046\u3061\u524d\u671f\u304b\u3089\u7559\u4fdd\u3055\u308c\u3066\u3044\u308b\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u2461\u5f53\u671f\u306e\u5897\u6e1b\uff08\u6e1b\uff09<\/b><\/p>\n<p>\u5f53\u671f\u4e2d\u306b\u6e1b\u5c11\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u2462\u5f53\u671f\u306e\u5897\u6e1b\uff08\u5897\uff09<\/b><\/p>\n<p>\u5f53\u671f\u4e2d\u306b\u5897\u52a0\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u2463\u5dee\u5f15\u7fcc\u671f\u9996\u73fe\u5728\u5229\u76ca\u7a4d\u7acb\u91d1\u984d<\/b><\/p>\n<p>\u7fcc\u671f\u306b\u7e70\u308a\u8d8a\u3059\u91d1\u984d\u3067\u3059\u3002\u2460\u306e\u91d1\u984d\u304b\u3089\u2461\u3092\u6e1b\u7b97\u3057\u3001\u2462\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-70486\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image4.jpg\" alt=\"\u5dee\u5f15\u7fcc\u671f\u9996\u73fe\u5728\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\" width=\"799\" height=\"287\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image4.jpg 799w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image4-300x108.jpg 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image4-768x276.jpg 768w\" sizes=\"auto, (max-width: 799px) 100vw, 799px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/05(01).pdf\" target=\"_blank\" rel=\"noopener\">\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u53ca\u3073\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><b>25.\u7e70\u8d8a\u640d\u76ca\u91d1<\/b><\/p>\n<p>\u2460\u3068\u2461\u306e\u984d\u306b\u306f\u5f53\u671f\u9996\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45650\/\" data-internallinksmanager029f6b8e52c=\"236\" title=\"\u5229\u76ca\u5270\u4f59\u91d1\">\u5229\u76ca\u5270\u4f59\u91d1<\/a>\u306e\u984d\u3001\u2462\u3068\u2463\u306b\u306f\u5f53\u671f\u672b\u5229\u76ca\u5270\u4f59\u91d1\u306e\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>26.\u7d0d\u7a0e\u5145\u5f53\u91d1<\/b><\/p>\n<p>\u7d0d\u7a0e\u5145\u5f53\u91d1\u306f\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u306e\u984d\u306e\u3053\u3068\u3067\u3059\u3002\u2460\u306b\u306f\u5f53\u671f\u9996\u306e\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u984d\u3001\u2461\u306b\u306f\u5f53\u671f\u306e\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u6e1b\u5c11\u984d\u3001\u2462\u306b\u306f\u5f53\u671f\u306e\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u5897\u52a0\u984d\u3001\u2463\u306b\u306f\u5f53\u671f\u672b\u306e\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>27\uff5e30.\u672a\u7d0d\u6cd5\u4eba\u7a0e\u7b49<\/b><\/p>\n<p>\u672a\u7d0d\u6cd5\u4eba\u7a0e\u306b\u95a2\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u2460\u306f\u5f53\u671f\u9996\u306e\u672a\u7d0d\u984d\u3001\u2462\u306e\u4e2d\u9593\u306f\u4e2d\u9593\u7533\u544a\u5206\u3067\u3059\u3002\u2461\u306e\u5f53\u671f\u306e\u6e1b\u5c11\u984d\u306b\u306f\u3001\u57fa\u672c\u7684\u306b\u2460\u3068\u2462\u306e\u4e2d\u9593\u7533\u544a\u5206\u306e\u984d\u306e\u5408\u8a08\u984d\u304c\u5165\u308a\u307e\u3059\u3002\u2462\u306b\u8a18\u8f09\u3059\u308b\u306e\u306f\u78ba\u5b9a\u7533\u544a\u5206\u306e\u672a\u7d0d\u6cd5\u4eba\u7a0e\u7b49\u3067\u3001\u5225\u88685(2)\u3088\u308a\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>31.\u5dee\u5f15\u5408\u8a08\u984d<\/b><\/p>\n<p>\u5dee\u5f15\u5408\u8a08\u984d\u306f\u3001\u2460\u3001\u2461\u3001\u2462\u3001\u2463\u305d\u308c\u305e\u308c\u306e\u7e26\u5217\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002<\/p>\n<h4>\u2161 \u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-70475\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image3.jpg\" alt=\"\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\" width=\"802\" height=\"227\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image3.jpg 802w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image3-300x85.jpg 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image3-768x217.jpg 768w\" sizes=\"auto, (max-width: 802px) 100vw, 802px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/05(01).pdf\" target=\"_blank\" rel=\"noopener\">\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u53ca\u3073\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc7\u672c\u91d1\u3084\u51fa\u8cc7\u91d1\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u90e8\u5206\u3067\u3059\u3002<\/b><\/span>\u57fa\u672c\u7684\u306b\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3088\u308a\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>32.\u8cc7\u672c\u91d1\u307e\u305f\u306f\u51fa\u8cc7\u91d1<\/b><\/p>\n<p>\u2460\u306b\u306f\u5f53\u671f\u9996\u306e\u8cc7\u672c\u91d1\u307e\u305f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u3001\u2461\u306f\u5f53\u671f\u306e\u6e1b\u5c11\u984d\u3001\u2462\u306f\u5f53\u671f\u306e\u5897\u52a0\u984d\u3001\u2463\u306b\u306f\u5f53\u671f\u672b\u306e\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>33.<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/143\/\" data-internallinksmanager029f6b8e52c=\"211\" title=\"\u8cc7\u672c\u6e96\u5099\u91d1\">\u8cc7\u672c\u6e96\u5099\u91d1<\/a><\/b><\/p>\n<p>\u300c32\u300d\u306e\u66f8\u304d\u65b9\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<p><b>34\uff5e35.<\/b><\/p>\n<p>\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u304c\u307b\u304b\u306b\u3042\u308c\u3070\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>36.\u5dee\u5f15\u5408\u8a08\u984d<\/b><\/p>\n<p>\u2460\u3001\u2461\u3001\u2462\u3001\u2463\u305d\u308c\u305e\u308c\u306e\u7e26\u5217\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5225\u88685(2)\u300c\u79df\u7a0e\u516c\u8ab2\u306e\u7d0d\u4ed8\u72b6\u6cc1\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-70476\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image6.jpg\" alt=\"\u79df\u7a0e\u516c\u8ab2\u306e\u7d0d\u4ed8\u72b6\u6cc1\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\" width=\"702\" height=\"780\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image6.jpg 702w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image6-270x300.jpg 270w\" sizes=\"auto, (max-width: 702px) 100vw, 702px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/05(02).pdf\" target=\"_blank\" rel=\"noopener\">\u79df\u7a0e\u516c\u8ab2\u306e\u7d0d\u4ed8\u72b6\u6cc1\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u63a7\u9664\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\u306b\u3064\u3044\u3066\u3001\u7d0d\u4ed8\u72b6\u6cc1\u3092\u793a\u3059\u7533\u544a\u66f8\u3067\u3059\u3002<\/b><\/span>1\uff5e29\u306e\u5404\u9805\u76ee\u306f\u3001\u2460\u671f\u9996\u73fe\u5728\u672a\u7d0d\u7a0e\u984d\u3001\u2461\u5f53\u671f\u767a\u751f\u7a0e\u984d\u3001\u2462\u5145\u5f53\u91d1\u53d6\u308a\u5d29\u3057\u306b\u3088\u308b\u7d0d\u4ed8\u3001\u2463\u4eee\u6255\u7d4c\u7406\u306b\u3088\u308b\u7d0d\u4ed8\u3001\u2464\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308b\u7d0d\u4ed8\u3001\u2465\u671f\u672b\u73fe\u5728\u672a\u7d0d\u7a0e\u984d\u3001\u3092\u8a18\u8f09\u3059\u308b\u6b04\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><b>1\uff5e5.\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e<\/b><\/p>\n<p>\u6cd5\u4eba\u7a0e\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u306b\u95a2\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u672a\u7d0d\u984d\u304c\u3042\u308c\u3070\u7a7a\u6b04\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002\u5f53\u671f\u5206\u306e\u4e2d\u9593\u30fb\u78ba\u5b9a\u306e\u6a2a\u5217\u306b\u5f53\u671f\u767a\u751f\u5206\u3001\u7d0d\u4ed8\u7a0e\u984d\u3001\u671f\u672b\u6642\u70b9\u306e\u672a\u7d0d\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>6\uff5e15.\u9053\u5e9c\u770c\u6c11\u7a0e\u30fb\u5e02\u753a\u6751\u6c11\u7a0e<\/b><\/p>\n<p>\u6cd5\u4eba<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u3002\u8a18\u8f09\u8981\u9818\u306f1\uff5e5\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<p><b>16\uff5e19.\u4e8b\u696d\u7a0e\u53ca\u3073\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/b><\/p>\n<p>\u57fa\u672c\u7684\u306a\u66f8\u304d\u65b9\u306f\u3001\u6cd5\u4eba\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u5404\u6b04\u3068\u540c\u3058\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u524d\u671f\u78ba\u5b9a\u5206\u306f\u5f53\u671f\u306e\u767a\u751f\u984d\u3068\u3057\u3066\u300c17\u300d\u306e\u2461\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><b>20\uff5e29.\u305d\u306e\u4ed6<\/b><\/p>\n<p>\u640d\u91d1\u7b97\u5165\u307e\u305f\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u306b\u304b\u304b\u308f\u308b\u305d\u306e\u307b\u304b\u306e\u7a0e\u91d1\u306e\u9805\u76ee\u3067\u3059\u3002\u8a72\u5f53\u3059\u308b\u7a0e\u91d1\u304c\u3042\u308b\u3068\u304d\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002\u8a18\u8f09\u306e\u8981\u9818\u306f\u6cd5\u4eba\u7a0e\u306a\u3069\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u3001\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u3001\u904e\u6020\u7a0e\u306a\u3069\u306f\u91cd\u8981\u306a\u9805\u76ee\u3067\u3059\u3002\u640d\u91d1\u306b\u306f\u3067\u304d\u306a\u3044\u9805\u76ee\u306e\u305f\u3081\u6f0f\u308c\u306a\u304f\u8a18\u8f09\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-70477\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image5.jpg\" alt=\"\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97\" width=\"798\" height=\"187\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image5.jpg 798w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image5-300x70.jpg 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image5-768x180.jpg 768w\" sizes=\"auto, (max-width: 798px) 100vw, 798px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/05(02).pdf\" target=\"_blank\" rel=\"noopener\">\u79df\u7a0e\u516c\u8ab2\u306e\u7d0d\u4ed8\u72b6\u6cc1\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><span style=\"background-color: 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