{"id":70501,"date":"2024-02-29T16:46:35","date_gmt":"2024-02-29T07:46:35","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=70501"},"modified":"2026-01-16T13:26:00","modified_gmt":"2026-01-16T04:26:00","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%a84%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\/70501\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u88684\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><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u7533\u544a\u66f8\u306e\u5225\u88684\u306f\u3001\u6240\u5f97\u306e\u8a08\u7b97\u3092\u793a\u3059\u66f8\u985e\u3067\u3059\u3002<\/b><\/span>\u6cd5\u4eba\u7a0e\u306e\u57fa\u790e\u3068\u306a\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u3092\u6c42\u3081\u308b\u66f8\u985e\u3067\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u3092\u884c\u3046\u6cd5\u4eba\u306f\u4f5c\u6210\u30fb\u7533\u544a\u306e\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4eca\u56de\u306f\u3001\u5225\u88684\u306e\u5f79\u5272\u3084\u66f8\u304d\u65b9\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\/1681\/?provider=ac_basic&provider_info=cv.70501.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_70501.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>\u5225\u8868\u56db\u300c\u52a0\u7b97\u30fb\u6e1b\u7b97\u300d\u9805\u76ee\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u5225\u8868\u56db\u300c\u52a0\u7b97\u30fb\u6e1b\u7b97\u300d\u9805\u76ee\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\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>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u88684\u3068\u306f<\/h2>\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\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u5185\u5bb9\u3092\u793a\u3059\u7533\u544a\u66f8\u3067\u3059\u3002<\/b><\/span>\u7c21\u6613\u69d8\u5f0f\u3082\u3042\u308a\u3001\u9069\u7528\u3067\u304d\u308b\u6cd5\u4eba\u3067\u3042\u308c\u3070\u7c21\u6613\u69d8\u5f0f\u3092\u4f7f\u3063\u3066\u7533\u544a\u3067\u304d\u307e\u3059\u3002\u5225\u88684\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u306e\u8a08\u7b97\u306b\u304b\u304b\u308f\u308b\u7533\u544a\u66f8\u306e\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u3092\u7533\u544a\u3059\u308b\u6cd5\u4eba\u306f\u4f5c\u6210\u30fb\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5225\u88684\u306b\u306f\u4ed8\u8868\u300c\u901a\u7b97\u6cd5\u4eba\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8abf\u6574\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u3082\u3042\u308a\u307e\u3059\u3002\u4ed8\u8868\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u901a\u7b97\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u4f5c\u6210\u304c\u5fc5\u8981\u306a\u66f8\u985e\u3067\u3059\u3002\u5225\u88684\u306e\u69d8\u5f0f\u306f\u3001\u7c21\u6613\u69d8\u5f0f\u3082\u542b\u3081<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\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5168\u4f53\u7684\u306a\u4f5c\u6210\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\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\u88684\u306b\u8a18\u8f09\u3059\u308b\u4e3b\u306a\u9805\u76ee\u3068\u66f8\u304d\u65b9<\/h2>\n<p>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u88684\u306e\u3046\u3061\u3001\u4e3b\u306b\u4f5c\u6210\u304c\u5fc5\u8981\u306a\u300c<strong>\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/strong>\u300d\uff08\u901a\u5e38\u69d8\u5f0f\uff09\u306e\u66f8\u304d\u65b9\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-70503\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image1-1.jpg\" alt=\"\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8 \u66f8\u304d\u65b9\" width=\"504\" height=\"788\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image1-1.jpg 504w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image1-1-192x300.jpg 192w\" sizes=\"auto, (max-width: 504px) 100vw, 504px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/04.pdf\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><b>1.<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45120\/\" data-internallinksmanager029f6b8e52c=\"222\" title=\"\u5f53\u671f\u7d14\u5229\u76ca\">\u5f53\u671f\u7d14\u5229\u76ca<\/a>\u53c8\u306f\u5f53\u671f\u6b20\u640d\u306e\u984d<\/b><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u2460\u306e\u7dcf\u984d\u306b\u306f<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\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5f53\u671f\u7d14\u5229\u76ca\u306e\u984d\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/b><\/span>\u2462\u306e\u793e\u5916\u6d41\u51fa\u306f\u5f53\u671f\u306b\u652f\u6255\u3044\u306e\u52b9\u529b\u304c\u751f\u3058\u305f\u914d\u5f53\u7b49\u306e\u984d\u3067\u3059\u3002<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\u306e\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306e\u984d\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u2461\u306e\u7559\u4fdd\u306e\u6b04\u306b\u306f\u2460\u304b\u3089\u2462\u3092\u6e1b\u984d\u3057\u305f\u6b8b\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>2\uff5e11.\u52a0\u7b97<\/b><\/p>\n<p>2\uff5e11\u306e\u52a0\u7b97\u9805\u76ee\u306f\u3001\u5f53\u671f\u7d14\u5229\u76ca\u306b\u52a0\u7b97\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u52a0\u7b97\u9805\u76ee\u306b\u306f\u3001\u76ca\u91d1\u7b97\u5165\u9805\u76ee\uff08\u4f1a\u8a08\u4e0a\u306f\u53ce\u76ca\u3067\u306f\u306a\u3044\u304c\u7a0e\u6cd5\u4e0a\u306f\u76ca\u91d1\u306b\u7b97\u5165\u3059\u308b\u3082\u306e\uff09\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u9805\u76ee\uff08\u4f1a\u8a08\u4e0a\u306f\u8cbb\u7528\u3067\u3042\u308b\u304c\u7a0e\u6cd5\u4e0a\u306f\u640d\u91d1\u306b\u7b97\u5165\u3057\u306a\u3044\u3082\u306e\uff09\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u8a18\u8f09\u306b\u3042\u308b\u3088\u3046\u306b\u3001\u8cbb\u7528\u306b\u8a08\u4e0a\u3057\u3066\u3044\u308b\u6cd5\u4eba\u7a0e\u3084\u7d0d\u7a0e\u5145\u5f53\u91d1\uff08\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u306a\u3069\uff09\u3001\u9644\u5e2f\u7a0e\u306a\u3069\u306f\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u306a\u3044\u9805\u76ee\u3067\u3059\u3002<\/b><\/span>\u6cd5\u4eba\u7a0e\u306b\u898f\u5b9a\u3059\u308b\u9650\u5ea6\u984d\u3092\u8d85\u3048\u305f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/1302\/\" data-internallinksmanager029f6b8e52c=\"455\" title=\"\u4ea4\u969b\u8cbb\">\u4ea4\u969b\u8cbb<\/a>\u7b49\u306a\u3069\u3082\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u306a\u3044\u305f\u3081\u52a0\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u5404\u52a0\u7b97\u9805\u76ee\u306f\u307b\u304b\u306e\u5225\u8868\u3067\u4f5c\u6210\u3057\u305f\u91d1\u984d\u3092\u8ee2\u8a18\u3059\u308b\u306e\u304c\u57fa\u672c\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u6cd5\u4eba\u7a0e\u7b49\u306f\u5225\u88685(2)\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002\u7559\u4fdd\u6b04\u306f\u4f1a\u8a08\u3068\u7a0e\u52d9\u3067\u30ba\u30ec\u304c\u751f\u3058\u308b\u305f\u3081\u793e\u5185\u306b\u7559\u4fdd\u3055\u308c\u308b\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002\u793e\u5916\u6d41\u51fa\u306f\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u30ba\u30ec\u304c\u89e3\u6d88\u3055\u308c\u306a\u3044\u9805\u76ee\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p><b>12\uff5e22.\u6e1b\u7b97<\/b><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>12\uff5e22\u306f\u3001\u5f53\u671f\u7d14\u5229\u76ca\u304b\u3089\u6e1b\u7b97\u3059\u308b\u9805\u76ee\u3067\u3059\u3002<\/b><\/span>\u6e1b\u7b97\u9805\u76ee\u306b\u306f\u3001\u640d\u91d1\u7b97\u5165\u9805\u76ee\uff08\u4f1a\u8a08\u4e0a\u306f\u8cbb\u7528\u3067\u306f\u306a\u3044\u304c\u7a0e\u6cd5\u4e0a\u306f\u640d\u91d1\u306b\u7b97\u5165\u3059\u308b\u3082\u306e\uff09\u3001\u76ca\u91d1\u4e0d\u7b97\u5165\u9805\u76ee\uff08\u4f1a\u8a08\u4e0a\u306f\u53ce\u76ca\u3067\u3042\u308b\u304c\u7a0e\u6cd5\u4e0a\u306f\u76ca\u91d1\u306b\u7b97\u5165\u3057\u306a\u3044\u3082\u306e\uff09\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u6e1b\u7b97\u9805\u76ee\u306e\u8a18\u8f09\u8981\u9818\u306f\u52a0\u7b97\u9805\u76ee\u3068\u540c\u3058\u3067\u3059\u3002\u57fa\u672c\u7684\u306b\u307b\u304b\u306e\u5225\u8868\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>23.\u4eee\u8a08<\/b><\/p>\n<p>\u300c1\u300d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306e\u91d1\u984d\u306b\u300c11\u300d\u306e\u52a0\u7b97\u9805\u76ee\u306e\u5c0f\u8a08\u3092\u52a0\u7b97\u3057\u3001\u300c22\u300d\u6e1b\u7b97\u9805\u76ee\u306e\u5c0f\u8a08\u3092\u6e1b\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>24.\u5bfe\u8c61\u7d14\u652f\u6255\u5229\u5b50\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d<\/b><\/p>\n<p>\u904e\u5927\u652f\u6255\u5229\u5b50\u7a0e\u5236\u306b\u304a\u3044\u3066\u640d\u91d1\u306b\u7b97\u5165\u3057\u306a\u3044\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002\u5225\u886817(2\u306e2)\u306e\u300c29\u300d\u307e\u305f\u306f\u300c34\u300d\u306e\u91d1\u984d\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>25.\u8d85\u904e\u5229\u5b50\u984d\u306e\u640d\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u904e\u5927\u652f\u6255\u5229\u5b50\u7a0e\u5236\u306b\u3088\u308a\u3001\u8d85\u904e\u5229\u5b50\u984d\u306e\u3046\u3061\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u308b\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002\u5225\u886817(2\u306e3)\u306e\u300c10\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>26.\u4eee\u8a08<\/b><\/p>\n<p>\u300c23\u300d\u306e\u4eee\u8a08\u306b\u300c24\u300d\u3068\u300c25\u300d\u306e\u91d1\u984d\u3092\u52a0\u3048\u305f\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>27.\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d<\/b><\/p>\n<p>\u652f\u51fa\u3057\u305f\u5bc4\u9644\u91d1\u306e\u3046\u3061\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u306a\u3044\u91d1\u984d\u3067\u3059\u3002\u5225\u886814(2)\u306e\u300c24\u300d\u307e\u305f\u306f\u300c40\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>28.\u6c96\u7e04\u306e\u8a8d\u5b9a\u6cd5\u4eba\u53c8\u306f\u56fd\u5bb6\u6226\u7565\u7279\u5225\u533a\u57df\u306b\u304a\u3051\u308b\u6307\u5b9a\u6cd5\u4eba\u306e\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664\u984d\u53c8\u306f\u8981\u52a0\u7b97\u8abf\u6574\u984d\u306e\u76ca\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u8a72\u5f53\u3059\u308b\u7279\u5b9a\u306e\u6cd5\u4eba\u304c\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u886810(1)\u306e\u300c15\u300d\u307e\u305f\u306f\u300c16\u300d\u3001\u5225\u886810(2)\u300c10\u300d\u307e\u305f\u306f\u300c11\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>29.\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u6240\u5f97\u7a0e\u984d<\/b><\/p>\n<p>\u6cd5\u4eba\u306b\u652f\u6255\u308f\u308c\u305f\u5229\u5b50\u306a\u3069\u3001\u8a72\u5f53\u3059\u308b\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u304c\u3042\u308b\u3068\u304d\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u88686(1)\u300c6\u306e\u2462\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>30.<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5916\u56fd\u6cd5\u4eba\u7a0e\u306e\u984d<\/b><\/p>\n<p>\u5916\u56fd\u306e\u6cd5\u4eba\u7a0e\u306b\u76f8\u5f53\u3059\u308b\u7a0e\u91d1\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u6cd5\u4eba\u306b\u95a2\u9023\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u88686(2\u306e2)\u300c7\u300d\u3088\u308a\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>31.\u5206\u914d\u6642\u8abf\u6574\u5916\u56fd\u7a0e\u76f8\u5f53\u984d\u53ca\u3073\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u7b49\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u6240\u5f97\u7a0e\u984d\u7b49\u76f8\u5f53\u984d<\/b><\/p>\n<p>\u5916\u56fd\u306b\u95a2\u9023\u4f1a\u793e\u7b49\u306e\u3042\u308b\u4f1a\u793e\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u88686(5\u306e2)\u300c5\u306e\u2461\u300d\u3068\u5225\u886817(3\u306e6)\u306e\u300c1\u300d\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>32.\u7d44\u5408\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u53c8\u306f\u7d44\u5408\u7b49\u640d\u5931\u8d85\u904e\u5408\u8a08\u984d\u306e\u640d\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u7d44\u5408\u4e8b\u696d\u3092\u884c\u3046\u6cd5\u4eba\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u88689(2)\u300c10\u300d\u3088\u308a\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>33.\u5bfe\u5916\u8239\u8236\u904b\u822a\u4e8b\u696d\u8005\u306e\u65e5\u672c\u8239\u8236\u306b\u3088\u308b\u53ce\u5165\u91d1\u984d\u306b\u4fc2\u308b\u6240\u5f97\u306e\u91d1\u984d\u306e\u640d\u91d1\u7b97\u5165\u984d\u53c8\u306f\u76ca\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u8239\u8236\u904b\u822a\u4e8b\u696d\u3092\u884c\u3046\u6cd5\u4eba\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u886810(4)\u300c20\u300d\u3001\u300c21\u300d\u3001\u300c23\u300d\u306e\u3044\u305a\u308c\u304b\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>34.\u5408\u8a08<\/b><\/p>\n<p>\u300c26\u300d\u306e\u4eee\u8a08\u306b\u300127\uff5e33\u307e\u3067\u306e\u9805\u76ee\u3092\u52a0\u7b97\u6e1b\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>35.\u5951\u7d04\u8005\u914d\u5f53\u306e\u76ca\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u4fdd\u967a\u4f1a\u793e\u306e\u5951\u7d04\u8005\u914d\u5f53\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u88689(1)\u306e\u300c13\u300d\u3088\u308a\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>36.\u7279\u5b9a\u76ee\u7684\u4f1a\u793e\u7b49\u306e\u652f\u6255\u914d\u5f53\u53c8\u306f\u7279\u5b9a\u76ee\u7684\u4fe1\u8a17\u306b\u4fc2\u308b\u53d7\u8a17\u6cd5\u4eba\u306e\u5229\u76ca\u306e\u5206\u914d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u7279\u5b9a\u306e\u8cc7\u91d1\u306e\u88cf\u4ed8\u3051\u3089\u308c\u305f<a href=\"https:\/\/biz.moneyforward.com\/words\/1034\/\" data-internallinksmanager029f6b8e52c=\"435\" title=\"\u6709\u4fa1\u8a3c\u5238\">\u6709\u4fa1\u8a3c\u5238<\/a>\u3092\u767a\u884c\u3059\u308b\u7279\u5b9a\u76ee\u7684\u4f1a\u793e\u7b49\u306b\u95a2\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u886810(8)\u306e\u300c13\u300d\u3001\u5225\u886810(9)\u306e\u300c11\u300d\u3001\u5225\u886810(10)\u306e\u300c16\u300d\u307e\u305f\u306f\u300c33\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>37.\u4e2d\u9593\u7533\u544a\u306b\u304a\u3051\u308b\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u306b\u4fc2\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47274\/\" data-internallinksmanager029f6b8e52c=\"352\" title=\"\u707d\u5bb3\u640d\u5931\">\u707d\u5bb3\u640d\u5931<\/a><a href=\"https:\/\/biz.moneyforward.com\/words\/2248\/\" data-internallinksmanager029f6b8e52c=\"453\" title=\"\u6b20\u640d\u91d1\">\u6b20\u640d\u91d1<\/a>\u984d\u306e\u76ca\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002<\/p>\n<p><b>38.\u975e\u9069\u683c\u5408\u4f75\u53c8\u306f\u6b8b\u4f59\u8ca1\u7523\u306e\u5168\u90e8\u5206\u914d\u7b49\u306b\u3088\u308b\u79fb\u8ee2\u8cc7\u7523\u7b49\u306e\u8b72\u6e21\u5229\u76ca\u984d\u53c8\u306f\u8b72\u6e21\u640d\u5931\u984d<\/b><\/p>\n<p>\u975e\u9069\u683c\u5408\u4f75\u306a\u3069\u3092\u884c\u3063\u305f\u6cd5\u4eba\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u3002<\/p>\n<p><b>39.\u5dee\u5f15\u8a08<\/b><\/p>\n<p>34\u306e\u5408\u8a08\u306b35\uff5e38\u306e\u9805\u76ee\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>40.\u66f4\u751f\u6b20\u640d\u91d1\u53c8\u306f\u6c11\u4e8b\u518d\u751f\u7b49\u8a55\u4fa1\u63db\u3048\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u306e\u518d\u751f\u7b49\u6b20\u640d\u91d1\u306e\u640d\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u4f1a\u793e\u66f4\u751f\u306b\u3088\u308b\u50b5\u52d9\u514d\u9664\u306a\u3069\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u88687(3)\u306e\u300c9\u300d\u307e\u305f\u306f\u300c21\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>41.\u901a\u7b97\u5bfe\u8c61\u6b20\u640d\u91d1\u984d\u306e\u640d\u91d1\u7b97\u5165\u984d\u53c8\u306f\u901a\u7b97\u5bfe\u8c61\u6240\u5f97\u91d1\u984d\u306e\u76ca\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u88687\u306e2\u300c5\u300d\u3042\u308b\u3044\u306f\u300c11\u300d\u306e\u91d1\u984d\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>42.\u5f53\u521d\u914d\u8ce6\u6b20\u640d\u91d1\u63a7\u9664\u984d\u306e\u76ca\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u88687(2)\u4ed8\u8868\u4e00\u300c23\u306e\u8a08\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>43.\u5dee\u5f15\u8a08<\/b><\/p>\n<p>\u300c39\u300d\u306e\u5dee\u5f15\u8a08\u306b40\uff5e42\u306e\u9805\u76ee\u3092\u52a0\u7b97\u6e1b\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>44.\u6b20\u640d\u91d1\u7b49\u306e\u5f53\u671f\u63a7\u9664\u984d<\/b><\/p>\n<p>\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u3057\u63a7\u9664\u304c\u3042\u308b\u5834\u5408\u306e\u8a18\u8f09\u9805\u76ee\u3067\u3059\u3002\u5225\u88687(1)\u300c4\u300d\u306e\u8a08\u3068\u5225\u88687(4)\u306e\u300c10\u300d\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>45.\u7dcf\u8a08<\/b><\/p>\n<p>\u300c43\u300d\u3068\u300c44\u300d\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>46.\u65b0\u9271\u5e8a\u63a2\u9271\u8cbb\u53c8\u306f\u6d77\u5916\u65b0\u9271\u5e8a\u63a2\u9271\u8cbb\u306e\u7279\u5225\u63a7\u9664\u984d<\/b><\/p>\n<p>\u9271\u696d\u95a2\u9023\u306e\u9805\u76ee\u3067\u3059\u3002\u5225\u886810(3)\u306e\u300c43\u300d\u3088\u308a\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>47.\u8fb2\u696d\u7d4c\u55b6\u57fa\u76e4\u5f37\u5316\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\u306e\u640d\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u8fb2\u696d\u7d4c\u55b6\u57fa\u76e4\u5f37\u5316\u6e96\u5099\u91d1\u7a4d\u7acb\u91d1\u304c\u3042\u308b\u3068\u304d\u306e\u8a18\u8f09\u9805\u76ee\u3067\u3059\u3002\u5225\u886812(14)\u306e\u300c43\u306e\u8a08\u300d\u3088\u308a\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>48.\u8fb2\u7528\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u5727\u7e2e\u984d\u306e\u640d\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u8fb2\u7528\u5730\u306e\u53d6\u5f97\u306b\u95a2\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u886812(14)\u306e\u300c43\u306e\u8a08\u300d\u3088\u308a\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>49.\u95a2\u897f\u56fd\u969b\u7a7a\u6e2f\u7528\u5730\u6574\u5099\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\u3001\u4e2d\u90e8\u56fd\u969b\u7a7a\u6e2f\u6574\u5099\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\u53c8\u306f\u518d\u6295\u8cc7\u7b49\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\u306e\u640d\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u7279\u5b9a\u306e\u7a4d\u7acb\u91d1\u306b\u4fc2\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u886812(11)\u306e\u300c15\u300d\u3001\u5225\u886812(12)\u306e\u300c10\u300d\u3001\u5225\u886812(15)\u306e\u300c12\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>50.\u7279\u5b9a\u4e8b\u696d\u6d3b\u52d5\u3068\u3057\u3066\u7279\u5225\u65b0\u4e8b\u696d\u958b\u62d3\u4e8b\u696d\u8005\u306e\u682a\u5f0f\u306e\u53d6\u5f97\u3092\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u52d8\u5b9a\u7e70\u5165\u984d\u306e\u640d\u91d1\u7b97\u5165\u984d\u53c8\u306f\u7279\u5225\u52d8\u5b9a\u53d6\u5d29\u984d\u306e\u76ca\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u8a18\u8f09\u3059\u308b\u7279\u6b8a\u306a\u9805\u76ee\u3067\u3059\u3002<\/p>\n<p><b>51.\u6b8b\u4f59\u8ca1\u7523\u306e\u78ba\u5b9a\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u4e8b\u696d\u7a0e\u53ca\u3073\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u640d\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u6cd5\u4eba\u306e\u6e05\u7b97\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u3002\u5bfe\u8c61\u306e\u4e8b\u696d\u7a0e\u3068\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>52.\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d<\/b><\/p>\n<p>\u6700\u7d42\u7684\u306a\u8ab2\u7a0e\u6240\u5f97\u306e\u91d1\u984d\u307e\u305f\u306f\u6b20\u640d\u91d1\u306e\u91d1\u984d\u3067\u3059\u3002\u300c45\u300d\u306e\u7dcf\u8a08\u306b46\uff5e51\u307e\u3067\u306e\u91d1\u984d\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h2>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u88684\u3092\u66f8\u304f\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u5225\u88684\u306b\u306f\u3001\u8a18\u8f09\u3059\u308b\u9805\u76ee\u304c\u5c11\u306a\u3044\u7c21\u6613\u69d8\u5f0f\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u7c21\u6613\u69d8\u5f0f\u304c\u5229\u7528\u3067\u304d\u308b\u306e\u306f\u7279\u6b8a\u306a\u4e8b\u9805\u306e\u306a\u3044\u6cd5\u4eba\u3067\u3059\u3002\u4e00\u822c\u7684\u306a\u4e2d\u5c0f\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u7c21\u6613\u69d8\u5f0f\u3067\u4f5c\u6210\u30fb\u7533\u544a\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001<span style=\"background-color: 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