{"id":70513,"date":"2024-02-29T16:45:31","date_gmt":"2024-02-29T07:45:31","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=70513"},"modified":"2026-04-16T17:43:28","modified_gmt":"2026-04-16T08:43:28","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%a83%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\/70513\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u88683\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\u88683\u306f\u3001\u8a72\u5f53\u3059\u308b\u6cd5\u4eba\u304c\u8a18\u8f09\u30fb\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u7533\u544a\u66f8\u3067\u3059\u3002<\/b><\/span>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u571f\u5730\u306e\u8b72\u6e21\u5229\u76ca\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002\u4eca\u56de\u306f\u3001\u5225\u88683\u306e\u7a2e\u985e\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\/2050\/?provider=ac_basic&provider_info=cv.70513.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                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u88683\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5225\u88683\u306f\u3001\u7559\u4fdd\u91d1\u8ab2\u7a0e\u3084\u571f\u5730\u7b49\u306e\u8b72\u6e21\u5229\u76ca\u91d1\u984d\u306b\u95a2\u3059\u308b\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3067\u3059\u3002<\/b><\/span>\u4ee5\u4e0b\u306e\u3088\u3046\u306b(1)\uff5e(7)\u307e\u3067\u8907\u6570\u306e\u7a2e\u985e\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"20%\">\u756a\u53f7<\/th>\n<th width=\"40%\">\u8868\u540d<\/th>\n<th width=\"40%\">\u5f79\u5272\u306a\u3069<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>3(1)<\/td>\n<td>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7559\u4fdd\u91d1\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/td>\n<td>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306f\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u305f\u7559\u4fdd\u91d1\u984d\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3092\u53d7\u3051\u307e\u3059\u3002\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u4f5c\u6210\u304c\u5fc5\u8981\u306a\u66f8\u985e\u3067\u3001\u7559\u4fdd\u91d1\u984d\u306e\u8ab2\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u660e\u7d30\u66f8\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>3(1)\u4ed8\u8868\u4e00<\/td>\n<td>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7559\u4fdd\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u7559\u4fdd\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/td>\n<td>3(1)\u306b\u4ed8\u968f\u3059\u308b\u66f8\u985e\u3067\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>3(1)\u4ed8\u8868\u4e8c<\/td>\n<td>\u901a\u7b97\u6cd5\u4eba\u306e\u7559\u4fdd\u91d1\u984d\u53c8\u306f\u6240\u5f97\u57fa\u6e96\u984d\u306e\u8abf\u6574\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/td>\n<td>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3067\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u6cd5\u4eba\u304c\u4f5c\u6210\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>3(2)<\/td>\n<td>\u571f\u5730\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u5229\u76ca\u91d1\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/td>\n<td>\u571f\u5730\u306e\u8b72\u6e21\u3092\u884c\u3063\u305f\u6cd5\u4eba\u306e\u7279\u5225\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>3(2\u306e2)<\/td>\n<td>\u512a\u826f\u4f4f\u5b85\u5730\u7b49\u306e\u305f\u3081\u306e\u8b72\u6e21\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\u571f\u5730\u7b49\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u8b72\u6e21\u5229\u76ca\u91d1\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/td>\n<td>\u571f\u5730\u306e\u8b72\u6e21\u306b\u95a2\u3057\u3066\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u4f5c\u6210\u3059\u308b\u660e\u7d30\u66f8\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>3(2\u306e3)<\/td>\n<td>\u78ba\u5b9a\u512a\u826f\u4f4f\u5b85\u5730\u7b49\u4e88\u5b9a\u5730\u306e\u305f\u3081\u306e\u8b72\u6e21\u306b\u8a72\u5f53\u3059\u308b\u571f\u5730\u7b49\u53ca\u3073\u512a\u826f\u4f4f\u5b85\u5730\u7b49\u306e\u305f\u3081\u306e\u8b72\u6e21\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u571f\u5730\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/td>\n<td>\u571f\u5730\u306e\u8b72\u6e21\u306b\u95a2\u3057\u3066\u7279\u5225\u8ab2\u7a0e\u306e\u9069\u7528\u9664\u5916\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u4f5c\u6210\u3059\u308b\u660e\u7d30\u66f8\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>3(2\u306e3)\u4ed8\u8868<\/td>\n<td>\u78ba\u5b9a\u512a\u826f\u4f4f\u5b85\u5730\u7b49\u4e88\u5b9a\u5730\u306e\u305f\u3081\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u306b\u8981\u3057\u305f\u7d4c\u8cbb\u306e\u984d\u7b49\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/td>\n<td>3(2\u306e3)\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>3(3)<\/td>\n<td>\u77ed\u671f\u6240\u6709\u306b\u4fc2\u308b\u571f\u5730\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u5229\u76ca\u91d1\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/td>\n<td>\u7279\u5225\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u77ed\u671f\u6240\u6709\uff08\u53d6\u5f97\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u8b72\u6e21\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e1\u67081\u65e5\u307e\u3067\u306e\u6240\u6709\u671f\u9593\u304c5\u5e74\u4ee5\u4e0b\uff09\u306e\u571f\u5730\u306e\u8b72\u6e21\u76ca\u306b\u304b\u304b\u308f\u308b\u660e\u7d30\u66f8\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>3(4)<\/td>\n<td>\u8ab2\u7a0e\u9664\u5916\u3068\u3055\u308c\u308b\u77ed\u671f\u6240\u6709\u306b\u4fc2\u308b\u571f\u5730\u7b49(\u9762\u7a4d1,000\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a\u306e\u3082\u306e)\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/td>\n<td>\u8b72\u6e21\u3057\u305f\u77ed\u671f\u6240\u6709\u306e\u571f\u5730\u306e\u3046\u3061\u3001\u9069\u7528\u9664\u5916\u306e\u4e00\u5b9a\u898f\u6a21\u306e\u571f\u5730\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u660e\u7d30\u66f8\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>3(5)<\/td>\n<td>\u8ab2\u7a0e\u9664\u5916\u3068\u3055\u308c\u308b\u77ed\u671f\u6240\u6709\u306b\u4fc2\u308b\u571f\u5730(\u9762\u7a4d1,000\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u672a\u6e80\u306e\u3082\u306e)\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/td>\n<td>\u8b72\u6e21\u3057\u305f\u77ed\u671f\u6240\u6709\u306e\u571f\u5730\u306e\u3046\u3061\u3001\u9069\u7528\u9664\u5916\u306e\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0b\u306e\u571f\u5730\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u660e\u7d30\u66f8\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>3(6)<\/td>\n<td>\u8ab2\u7a0e\u9664\u5916\u3068\u3055\u308c\u308b\u8cb7\u53d6\u4ef2\u4ecb\u306b\u4fc2\u308b\u77ed\u671f\u6240\u6709\u306b\u4fc2\u308b\u571f\u5730\u7b49\u306e\u8b72\u6e21\u76ca\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/td>\n<td>\u571f\u5730\u7b49\u306e\u8b72\u6e21\u76ca\u306b\u95a2\u3057\u3066\u8a72\u5f53\u3059\u308b\u8ab2\u7a0e\u9664\u5916\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u4f5c\u6210\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>3(7)<\/td>\n<td>\u8ab2\u7a0e\u9664\u5916\u3068\u3055\u308c\u308b\u4e0d\u52d5\u7523\u7279\u5b9a<a href=\"https:\/\/biz.moneyforward.com\/words\/2043\/\" data-internallinksmanager029f6b8e52c=\"298\" title=\"\u5171\u540c\u4e8b\u696d\">\u5171\u540c\u4e8b\u696d<\/a>\u5951\u7d04\u306b\u4fc2\u308b\u4e8b\u696d\u53c2\u52a0\u8005\u304b\u3089\u53d6\u5f97\u3057\u305f\u77ed\u671f\u6240\u6709\u306b\u4fc2\u308b\u571f\u5730\u7b49\u306e\u8b72\u6e21\u76ca\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/td>\n<td>\u571f\u5730\u7b49\u306e\u8b72\u6e21\u76ca\u306b\u95a2\u3057\u3066\u8a72\u5f53\u3059\u308b\u8ab2\u7a0e\u9664\u5916\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u4f5c\u6210\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"background-color: #ffff99;\"><b>\u5225\u88683\u306f\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u3084\u571f\u5730\u306e\u8b72\u6e21\u306b\u304b\u304b\u308f\u308b\u8b72\u6e21\u5229\u76ca\u91d1\u984d\u306b\u95a2\u9023\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/b><\/span>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306a\u3069\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002\u5225\u88683\u306e\u5404\u7a2e\u660e\u7d30\u66f8\u3084\u4ed8\u8868\u306f\u3001<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\u306a\u3069\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u5225\u88683\u306e\u4e2d\u3067\u3082\u4f5c\u6210\u30fb\u63d0\u51fa\u983b\u5ea6\u304c\u9ad8\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3001\u5225\u88683(1)\u3068\u5225\u88683(1)\u4ed8\u8868\u4e00\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u500b\u5225\u306e\u5225\u8868\u3067\u306f\u306a\u304f\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5168\u4f53\u7684\u306a\u4f5c\u6210\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\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\u88683\u306b\u8a18\u8f09\u3059\u308b\u4e3b\u306a\u9805\u76ee\u3068\u66f8\u304d\u65b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u88683\u306e\u4e2d\u3067\u3082\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7559\u4fdd\u91d1\u984d\uff08\u901a\u7b97\u6cd5\u4eba\u304c\u4f5c\u6210\u3059\u308b\u4ed8\u8868\u4e8c\u3092\u9664\u304f\uff09\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u5225\u88683(1)\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7559\u4fdd\u91d1\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/h3>\n<p>\u5225\u88683(1)\u306f\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u4f5c\u6210\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u4f5c\u6210\u624b\u9806\u3068\u3057\u3066\u306f\u3001\u4e0b\u90e8\u306e\u300c\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u306e\u8a08\u7b97\u300d\u3092\u4f5c\u6210\u5f8c\u3001\u4e0a\u90e8\u306e\u300c\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u306e\u8a08\u7b97\u300d\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h4>\u25a0\u5f53\u671f\u7559\u4fdd\u91d1\u984d\u306e\u8a08\u7b97<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-70515\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image1-2.jpg\" alt=\"\u5f53\u671f\u7559\u4fdd\u91d1\u984d\u306e\u8a08\u7b97\" width=\"400\" height=\"723\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image1-2.jpg 400w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image1-2-166x300.jpg 166w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/03(01).pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7559\u4fdd\u91d1\u984d\u306b\u5bfe\u3059\u308b\u7a0e\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>\u7559\u4fdd\u91d1\u8ab2\u7a0e\u306b\u304b\u304b\u308f\u308b\u5f53\u671f\u7559\u4fdd\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u9805\u76ee\u3067\u3059\u3002<\/b><\/span><\/p>\n<p><b>9.\u7559\u4fdd<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a><\/b><\/p>\n<p>\u5f53\u671f\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u5225\u88684\u300c52\u306e\u2461\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>10.\u524d\u671f\u672a\u914d\u5f53\u7b49\u306e\u984d\uff08\u901a\u7b97\u6cd5\u4eba\u9593\u914d\u5f53\u7b49\u306e\u984d\u3092\u9664\u304f\u3002\uff09<\/b><\/p>\n<p>\u524d\u671f\u306b\u63d0\u51fa\u3057\u305f\u5225\u88683\u306b\u8a18\u8f09\u306e\u300c11\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>11.\u5f53\u671f\u672a\u914d\u5f53\u7b49\u306e\u984d\uff08\u901a\u7b97\u6cd5\u4eba\u9593\u914d\u5f53\u7b49\u306e\u984d\u3092\u9664\u304f\u3002\uff09<\/b><\/p>\n<p>\u5f53\u671f\u4e2d\u306b\u5f53\u671f\u57fa\u6e96\u65e5\u304c\u5230\u6765\u3057\u3066\u3044\u308b\u914d\u5f53\u91d1\u3067\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u304b\u3089\u6c7a\u7b97\u78ba\u5b9a\u65e5\u307e\u3067\u306b\u914d\u5f53\u6c7a\u8b70\u306e\u3042\u3063\u305f\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>12.\u6cd5\u4eba\u7a0e\u984d\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u306e\u5408\u8a08\u984d<\/b><\/p>\n<p>\u5225\u88681\u3068\u5225\u88686\u3092\u53c2\u7167\u3057\u3066\u3001\u8a72\u5f53\u3059\u308b\u6cd5\u4eba\u7a0e\u984d\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u91d1\u984d\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u5834\u5408\u306f\u300c0\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>13.<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u984d<\/b><\/p>\n<p>\u5f8c\u8ff0\u3059\u308b\u5225\u88683\u300c28\u300d\u306e\u91d1\u984d\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>14.\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u7b49\u306e\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u6240\u5f97\u7a0e\u984d\u7b49\u76f8\u5f53\u984d<\/b><\/p>\n<p>\u5916\u56fd\u5b50\u4f1a\u793e\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u306e\u3046\u3061\u3001\u6cd5\u4eba\u7a0e\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u7a0e\u984d\u306e\u3053\u3068\u3067\u3059\u3002\u5225\u886817\uff083\u306e6\uff09\u306e\u300c1\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>15.\u6cd5\u4eba\u7a0e\u984d\u7b49\u306e\u5408\u8a08\u984d<\/b><\/p>\n<p>\u300c\u6cd5\u4eba\u7a0e\u984d\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u300d\uff0b\u300c\u4f4f\u6c11\u7a0e\u984d\u300d\uff0d\u300c\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u7b49\u306e\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u6240\u5f97\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\u300d\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u3068\u304d\u306f\u300c0\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>16.\u901a\u7b97\u6cd5\u4eba\u306e\u7559\u4fdd\u52a0\u7b97\u91d1\u984d<\/b><\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u901a\u7b97\u6cd5\u4eba\u306e\u7559\u4fdd\u52a0\u7b97\u91d1\u984d\uff08\u8ab2\u7a0e\u6240\u5f97\u306b\u52a0\u7b97\u3059\u308b\u91d1\u984d\uff09\u306b\u95a2\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u88683\uff081\uff09\u306e\u4ed8\u8868\u4e8c\u300c5\u300d\u3088\u308a\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>17.\u901a\u7b97\u6cd5\u4eba\u306e\u7559\u4fdd\u91d1\u63a7\u9664\u984d<\/b><\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u901a\u7b97\u6cd5\u4eba\u306e\u7559\u4fdd\u63a7\u9664\u91d1\u984d\uff08\u8ab2\u7a0e\u6240\u5f97\u306b\u6e1b\u7b97\u3059\u308b\u91d1\u984d\uff09\u306b\u95a2\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u88683\uff081\uff09\u306e\u4ed8\u8868\u4e8c\u300c10\u300d\u3088\u308a\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>18.\u4ed6\u306e\u6cd5\u4eba\u306e\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u306e\u57fa\u6e96\u6642\u306e\u76f4\u524d\u306b\u304a\u3051\u308b\u5e33\u7c3f\u4fa1\u984d\u304b\u3089\u6e1b\u984d\u3055\u308c\u308b\u91d1\u984d<\/b><\/p>\n<p>\u5f8c\u306b\u8aac\u660e\u3059\u308b\u5225\u88683\uff081\uff09\u4ed8\u8868\u4e00\u300c19\u300d\u3088\u308a\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>19.\u5f53\u671f\u7559\u4fdd\u91d1\u984d<\/b><\/p>\n<p>\u5f53\u671f\u306e\u7559\u4fdd\u91d1\u984d\u3092\u793a\u3059\u9805\u76ee\u3067\u3059\u3002\u300c9\u300d\u306e\u7559\u4fdd\u6240\u5f97\u91d1\u984d\u306b\u300c10\u300d\u3068\u300c16\u300d\u3092\u52a0\u7b97\u3001\u300c11\u300d\u3068\u300c15\u300d\u3068\u300c17\u300d\u3068\u300c18\u300d\u3092\u6e1b\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>20.\u7559\u4fdd\u63a7\u9664\u984d<\/b><\/p>\n<p>\u5f8c\u306b\u8aac\u660e\u3059\u308b\u5225\u88683\uff081\uff09\u4ed8\u8868\u4e00\u300c33\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>21.\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d<\/b><\/p>\n<p>\u300c19\u300d\u306e\u5f53\u671f\u7559\u4fdd\u91d1\u984d\u304b\u3089\u300c20\u300d\u306e\u7559\u4fdd\u63a7\u9664\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u304b\u3089\u5343\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h4>\u25a0\u4f4f\u6c11\u7a0e\u984d\u306e\u8a08\u7b97<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-70516\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image3-1.jpg\" alt=\"\u4f4f\u6c11\u7a0e\u984d\u306e\u8a08\u7b97\" width=\"401\" height=\"718\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image3-1.jpg 401w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image3-1-168x300.jpg 168w\" sizes=\"auto, (max-width: 401px) 100vw, 401px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/03(01).pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7559\u4fdd\u91d1\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><b>22.\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u4ee5\u5916\u306e\u6cd5\u4eba<\/b><\/p>\n<p>\u4f4f\u6c11\u7a0e\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u6cd5\u4eba\u7a0e\u984d\u3092\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u9069\u7528\u9664\u5916\u3092\u9664\u304f\u4e2d\u5c0f\u4f01\u696d\u8005\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u304d\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002\u8a18\u8f09\u306b\u3042\u305f\u308a\u3001\u5225\u88681\u3068\u5225\u88686\u8a18\u8f09\u306e\u91d1\u984d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><b>23.\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49<\/b><\/p>\n<p>\u300c22\u300d\u540c\u69d8\u306b\u8a08\u7b97\u306e\u57fa\u790e\u306b\u306a\u308b\u6cd5\u4eba\u7a0e\u984d\u3092\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u8005\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002\u5225\u88681\u3068\u5225\u88686\u306b\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u3088\u308a\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><b>24.\u4f4f\u6c11\u7a0e\u984d<\/b><\/p>\n<p>\u300c22\u300d\u307e\u305f\u306f\u300c23\u300d\u306b\u5bfe\u5fdc\u3059\u308b\u4f4f\u6c11\u7a0e\u984d\u3067\u3059\u300210.4\uff05\u3092\u4e57\u3058\u305f\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>25.\u7279\u5b9a\u5bc4\u9644\u91d1\u7b49\u306e\u5408\u8a08\u984d\u306b\u4fc2\u308b\u63a7\u9664\u984d<\/b><\/p>\n<p>\u300c25\u300d\uff5e\u300c27\u300d\u306f\u3001\u7279\u5b9a\u5bc4\u9644\u91d1\uff08\u56fd\u3084\u7279\u5b9a\u516c\u76ca\u5897\u9032\u6cd5\u4eba\u306a\u3069\u3078\u306e\u5bc4\u9644\uff09\u3092\u652f\u51fa\u3057\u305f\u5834\u5408\u306b\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u9805\u76ee\u3067\u3059\u3002\u7279\u5b9a\u5bc4\u9644\u91d1\u306e\u5408\u8a08\u984d\u306e40\uff05\u76f8\u5f53\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>26.\u8abf\u6574\u5730\u65b9\u7a0e\u984d\u306b\u4fc2\u308b\u63a7\u9664\u984d<\/b><\/p>\n<p>\u4f4f\u6c11\u7a0e\u306e\u8abf\u6574\u984d\u3067\u3059\u3002\u8a18\u8f09\u306b\u3042\u305f\u308a\u3001\u5225\u88681\u3068\u5225\u88686\uff082\uff09\u4ed8\u88686\u306b\u8a18\u8f09\u306e\u6570\u5024\u304c\u5fc5\u8981\u3067\u3059\u3002\u30de\u30a4\u30ca\u30b9\u306e\u3068\u304d\u306f\u300c0\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>27.\u4f4f\u6c11\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u91d1\u984d<\/b><\/p>\n<p>\u5225\u88683(1)\u306e\u300c25\u300d\u307e\u305f\u306f\u300c26\u300d\u306e\u3046\u3061\u3001\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>28.\u4f4f\u6c11\u7a0e\u984d<\/b><\/p>\n<p>\u5225\u88683(1)\u306e\u300c24\u300d\u306e\u4f4f\u6c11\u7a0e\u984d\u304b\u3089\u300c27\u300d\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3067\u3059\u3002<\/p>\n<h4>\u25a0\u7559\u4fdd\u91d1\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u306e\u8a08\u7b97<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-70517\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image2-1.jpg\" alt=\"\u7559\u4fdd\u91d1\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u306e\u8a08\u7b97\" width=\"806\" height=\"375\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image2-1.jpg 806w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image2-1-300x140.jpg 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image2-1-768x357.jpg 768w\" sizes=\"auto, (max-width: 806px) 100vw, 806px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/03(01).pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7559\u4fdd\u91d1\u984d\u306b\u5bfe\u3059\u308b\u7a0e\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>\u660e\u7d30\u66f8\u306e\u4e0b\u90e8\u3067\u8a08\u7b97\u3057\u305f\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u9805\u76ee\u3067\u3059\u3002<\/b><\/span><\/p>\n<p><b>1.\u5e743,000\u4e07\u5186\u76f8\u5f53\u984d\u4ee5\u4e0b\u306e\u91d1\u984d<\/b><\/p>\n<p>\u5225\u88683(1)\u306e\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u30013,000\u4e07\u5186\u00d7\uff08\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570\u00f712\uff09\u306e\u3001\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u91d1\u984d\u3092\u5343\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\u3067\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>2.\u5e743,000\u4e07\u5186\u76f8\u5f53\u984d\u3092\u8d85\u3048\u5e741\u5104\u5186\u76f8\u5f53\u984d\u4ee5\u4e0b\u306e\u91d1\u984d<\/b><\/p>\n<p>\u5225\u88683(1)\u306e\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u304b\u3089\u300c1\u300d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u30011\u5104\u5186\u00d7\uff08\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570\u00f712\uff09\u306e\u3001\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u91d1\u984d\u3092\u5343\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\u3067\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>3.\u5e741\u5104\u5186\u76f8\u5f53\u984d\u3092\u8d85\u3048\u308b\u91d1\u984d<\/b><\/p>\n<p>\u5225\u88683(1)\u306e\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u304b\u3089\u300c1\u300d\u3068\u300c2\u300d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u5343\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\u3067\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>4.\u8a08<\/b><\/p>\n<p>\u300c1\u300d\u3068\u300c2\u300d\u3068\u300c3\u300d\u306e\u5408\u8a08\u984d\u3092\u5343\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\u3067\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>5.(1)\u306e10\uff05\u76f8\u5f53\u984d<\/b><\/p>\n<p>\u300c1\u300d\u306b10\uff05\u3092\u4e57\u3058\u305f\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>6.(2)\u306e15\uff05\u76f8\u5f53\u984d<\/b><\/p>\n<p>\u300c2\u300d\u306b15\uff05\u3092\u4e57\u3058\u305f\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>7.(3)\u306e20\uff05\u76f8\u5f53\u984d<\/b><\/p>\n<p>\u300c3\u300d\u306b20\uff05\u3092\u4e57\u3058\u305f\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>8.\u8a08<\/b><\/p>\n<p>\u300c5\u300d\u3068\u300c6\u300d\u3068\u300c7\u300d\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5225\u88683(1)\u4ed8\u8868\u4e00\u300c\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7559\u4fdd\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u7559\u4fdd\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-70518\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image4-1.jpg\" alt=\"\u5225\u88683(1)\u4ed8\u8868\u4e00\u300c\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7559\u4fdd\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u7559\u4fdd\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\" width=\"504\" height=\"728\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image4-1.jpg 504w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image4-1-208x300.jpg 208w\" 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\/03(01)-f1.pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7559\u4fdd\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u7559\u4fdd\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff08\u4ed8\u8868\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5225\u88683(1)\u4ed8\u8868\u4e00\u306f\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u3092\u69cb\u6210\u3059\u308b\u8981\u7d20\u306e\u3046\u3061\u3001\u7559\u4fdd\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002<\/b><\/span><\/p>\n<p><b>1.\u671f\u672b<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d<\/b><\/p>\n<p>\u5f53\u671f\u672b\u306e\u8cc7\u672c\u91d1\u307e\u305f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>2.\u540c\u4e0a\u306e25\uff05\u76f8\u5f53\u984d<\/b><\/p>\n<p>\u671f\u672b\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u306e25\uff05\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>3.\u671f\u9996\u5229\u76ca\u7a4d\u7acb\u91d1\u984d<\/b><\/p>\n<p>\u5225\u88685(1)\u3068\u5225\u88683(1)\u304c\u5fc5\u8981\u3067\u3059\u3002\u5225\u88685(1)\u306e\u300c31\u306e\u2460\u300d\u306e\u91d1\u984d\u304b\u3089\u5225\u88683(1)\u306e\u300c10\u300d\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>4.\u9069\u683c\u5408\u4f75\u7b49\u306b\u3088\u308a\u5897\u52a0\u3057\u305f\u5229\u76ca\u7a4d\u7acb\u91d1\u984d<\/b><\/p>\n<p>\u88ab\u5408\u4f75\u6cd5\u4eba\u3084\u5206\u5272\u6cd5\u4eba\u304b\u3089\u5f15\u304d\u7d99\u304e\u3092\u53d7\u3051\u305f\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>5.\u9069\u683c\u5206\u5272\u578b\u5206\u5272\u7b49\u306b\u3088\u308a\u6e1b\u5c11\u3057\u305f\u5229\u76ca\u7a4d\u7acb\u91d1\u984d<\/b><\/p>\n<p>\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u306b\u5f15\u304d\u7d99\u3044\u3060\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>6.\u671f\u672b\u5229\u76ca\u7a4d\u7acb\u91d1\u984d<\/b><\/p>\n<p>\u300c3\u300d\u306e\u984d\u306b\u300c4\u300d\u3092\u52a0\u7b97\u3001\u300c5\u300d\u3092\u6e1b\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>7.\u7a4d\u7acb\u91d1\u57fa\u6e96\u984d<\/b><\/p>\n<p>\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u3092\u69cb\u6210\u3059\u308b\u7559\u4fdd\u63a7\u9664\u984d\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u3002\u300c2\u300d\u304b\u3089\u300c6\u300d\u306e\u671f\u672b\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>8.\u5b9a\u984d\u57fa\u6e96\u984d<\/b><\/p>\n<p>\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u3092\u69cb\u6210\u3059\u308b\u7559\u4fdd\u63a7\u9664\u984d\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u30022,000\u4e07\u5186\u00d7\uff08\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570\u00f712\uff09\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>9.\u6240\u5f97\u91d1\u984d<\/b><\/p>\n<p>\u5225\u88683(1)\u306e\u4ed8\u8868\u4e00\u306e\u300c9\u300d\u4ee5\u964d\u306e\u9805\u76ee\u306f\u3001\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u3092\u69cb\u6210\u3059\u308b\u7559\u4fdd\u63a7\u9664\u984d\u306e\u3046\u3061\u3001\u6240\u5f97\u57fa\u6e96\u984d\u306e\u8a08\u7b97\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u3002\u6240\u5f97\u91d1\u984d\u306f\u5225\u88684\u300c52\u306e\u2460\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>10.\u975e\u9069\u683c\u5408\u4f75\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\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u88684\u300c38\u300d\u3088\u308a\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>11.\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u984d<\/b><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/words\/1952\/\" data-internallinksmanager029f6b8e52c=\"398\" title=\"\u5185\u56fd\u6cd5\u4eba\">\u5185\u56fd\u6cd5\u4eba<\/a>\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u914d\u5f53\u91d1\u306e\u3046\u3061\u76ca\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002\u5225\u88688\uff081\uff09\u300c5\u300d\u306e\u91d1\u984d\u304b\u3089\u3001\u901a\u7b97\u6cd5\u4eba\u9593\u306e\u914d\u5f53\u7b49\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>12.\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u304b\u3089\u53d7\u3051\u308b\u5270\u4f59\u91d1\u306e\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u984d<\/b><\/p>\n<p>\u5225\u88688(2)\u300c26\u300d\u306b\u5225\u886817(3\u306e7)\u300c27\u300d\u306e\u91d1\u984d\u3092\u52a0\u7b97\u3057\u305f\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>13.\u53d7\u8d08\u76ca\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u984d<\/b><\/p>\n<p>\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306e\u3042\u308b\u5185\u56fd\u6cd5\u4eba\u304b\u3089\u53d7\u3051\u305f\u53d7\u8d08\u76ca\u306e\u984d\u3067\u3059\u3002\u5225\u88684\u306e\u300c16\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>14.\u6cd5\u4eba\u7a0e\u984d\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2991\/\" data-internallinksmanager029f6b8e52c=\"515\" title=\"\u9084\u4ed8\u91d1\">\u9084\u4ed8\u91d1<\/a>\u7b49\uff08\u904e\u8aa4\u7d0d\u53ca\u3073\u4e2d\u9593\u7d0d\u4ed8\u984d\u306b\u4fc2\u308b\u9084\u4ed8\u91d1\u3092\u9664\u304f\u3002\uff09<\/b><\/p>\n<p>\u5225\u88684\u306e\u300c19\u300d\u306b\u5225\u88684\u4ed8\u8868\u300c7\u300d\u306e\u91d1\u984d\u3092\u52a0\u7b97\u3057\u305f\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>15.<a href=\"https:\/\/biz.moneyforward.com\/words\/2248\/\" data-internallinksmanager029f6b8e52c=\"453\" title=\"\u6b20\u640d\u91d1\">\u6b20\u640d\u91d1<\/a>\u7b49\u306e\u5f53\u671f\u63a7\u9664\u984d<\/b><\/p>\n<p>\u5f53\u671f\u306b\u304a\u3044\u3066\u6b20\u640d\u91d1\u7b49\u306e\u7e70\u8d8a\u63a7\u9664\u304c\u3042\u308b\u3068\u304d\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u88687(1)\u306e4\u306e\u8a08\u306b\u5225\u88687(3)\u306e\u300c9\u300d\uff08\u307e\u305f\u306f\u300c21\u300d\u3082\u3057\u304f\u306f\u5225\u88687(4)\u300c10\u300d\uff09\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>16.\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>\u6b20\u640d\u91d1\u306e\u76ca\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u8a72\u5f53\u3059\u308b\u91d1\u984d\u3092\u5225\u88684\u306e\u300c37\u300d\u3088\u308a\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>17.\u901a\u7b97\u6cd5\u4eba\u306e\u6240\u5f97\u57fa\u6e96\u984d\u52a0\u7b97\u984d<\/b><\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u6cd5\u4eba\u304c\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u88683(1)\u4ed8\u8868\u4e8c\u306e\u300c13\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>18.\u901a\u7b97\u6cd5\u4eba\u306e\u6240\u5f97\u57fa\u6e96\u984d\u63a7\u9664\u984d<\/b><\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u6cd5\u4eba\u304c\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u88683(1)\u4ed8\u8868\u4e8c\u306e\u300c17\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>19.\u4ed6\u306e\u6cd5\u4eba\u306e\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u306e\u57fa\u6e96\u6642\u306e\u76f4\u524d\u306b\u304a\u3051\u308b\u5e33\u7c3f\u4fa1\u984d\u304b\u3089\u6e1b\u7b97\u3055\u308c\u308b\u91d1\u984d<\/b><\/p>\n<p>\u8a72\u5f53\u3059\u308b\u91d1\u984d\u304c\u3042\u308b\u3068\u304d\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u886810(3)\u306e\u300c43\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>20.\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\u306b\u304b\u304b\u308f\u308b\u8a18\u8f09\u9805\u76ee\u3067\u3059\u3002\u5225\u88688(3)\u306e\u300c13\u300d\u306e\u5408\u8a08\u984d\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>21.\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<\/b><\/p>\n<p>\u8239\u8236\u904b\u822a\u4e8b\u696d\u8005\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u886810(4)\u306e\u300c20\u300d\u3088\u308a\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>22.\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\u76ca\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u300c20\u300d\u540c\u69d8\u306b\u8239\u8236\u904b\u822a\u4e8b\u696d\u8005\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u886810(4)\u306e\u300c21\u300d\u307e\u305f\u306f\u300c23\u300d\u3088\u308a\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>23.\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<\/b><\/p>\n<p>\u7279\u5b9a\u306e\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u886810(1)\u306e\u300c15\u300d\u3082\u3057\u304f\u306f\u3001\u5225\u886810(2)\u306e\u300c10\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>24.\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\u8981\u52a0\u7b97\u8abf\u6574\u984d\u306e\u76ca\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u300c22\u300d\u540c\u69d8\u306b\u7279\u5b9a\u306e\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u886810(1)\u306e\u300c16\u300d\u3082\u3057\u304f\u306f\u3001\u5225\u886810(2)\u306e\u300c11\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>25.\u53ce\u7528\u7b49\u306e\u5834\u5408\u7b49\u306e\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664\u984d<\/b><\/p>\n<p>\u571f\u5730\u53ce\u7528\u6cd5\u306b\u57fa\u3065\u304d\u56fd\u306a\u3069\u306e\u53ce\u5bb9\u306b\u3088\u308a\u571f\u5730\u7b49\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u886810(5)\u3088\u308a\u3001\u300c22\u300d\u300c37\u300d\u300c42\u300d\u300c47\u300d\u300c52\u300d\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>26.\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\u640d\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u886810(6)\u306e\u300c12\u300d\u3088\u308a\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>27.\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\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\u5225\u886810(6)\u306e\u300c18\u300d\u3068\u300c20\u300d\u306e\u5408\u8a08\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>28.\u8089\u7528\u725b\u306e\u58f2\u5374\u306b\u4fc2\u308b\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664\u984d<\/b><\/p>\n<p>\u755c\u7523\u696d\uff08\u8089\u7528\u725b\uff09\u306b\u304b\u304b\u308f\u308b\u8a18\u8f09\u9805\u76ee\u3067\u3059\u3002\u5225\u886810(7)\u306e\u300c22\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>29.\u8d85\u904e\u5229\u5b50\u984d\u306e\u640d\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u5bfe\u8c61\u7d14\u652f\u6255\u5229\u5b50\u7b49\u306b\u304b\u304b\u308f\u308b\u8ab2\u7a0e\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u91d1\u984d\u306e\u3046\u3061\u5bfe\u8c61\u306e\u91d1\u984d\u3092\u3044\u3044\u307e\u3059\u3002\u5225\u886817(2\u306e3)\u306e\u300c10\u300d\u304b\u3089\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><b>30.\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u7b49\u306e\u76ca\u91d1\u7b97\u5165\u984d<\/b><\/p>\n<p>\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u3002\u5225\u886817(3\u306e2)\u306e\u300c28\u300d\u3001\u5225\u886817(3\u306e3)\u306e\u300c9\u300d\u3001\u5225\u886817\uff083\u306e4\uff09\u306e\u300c11\u300d\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>31.\u6240\u5f97\u7b49\u306e\u91d1\u984d<\/b><\/p>\n<p>\u5225\u88683(1)\u4ed8\u8868\u4e00\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin-bottom: 10px; border: 1px solid #333333;\">\u300c9\u300d-\u300c10\u300d+\u300c11\u300d+\u300c12\u300d+\u300c13\u300d+\u300c14\u300d+\u300c15\u300d-\u300c16\u300d+\u300c17\u300d-\u300c18\u300d-\u300c19\u300d+\u300c20\u300d+\u300c21\u300d-\u300c22\u300d+\u300c23\u300d-\u300c24\u300d+\u300c25\u300d+\u300c26\u300d-\u300c27\u300d+\u300c28\u300d+\u300c29\u300d-\u300c30\u300d<\/div>\n<p><b>32.\u6240\u5f97\u57fa\u6e96\u984d<\/b><\/p>\n<p>\u300c30\u300d\u306e\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306b40\uff05\u3092\u4e57\u3058\u305f\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>33.\u7559\u4fdd\u63a7\u9664\u984d<\/b><\/p>\n<p>\u5225\u88683(1)\u4ed8\u8868\u4e00\u306e\u3046\u3061\u3001\u300c7\u300d\u3001\u300c8\u300d\u3001\u300c32\u300d\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h2>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u88683\u3092\u66f8\u304f\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u5225\u88683(1)\u306f\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u4f5c\u6210\u304c\u5fc5\u8981\u306a\u66f8\u985e\u3067\u3059\u3002\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u3068\u306f\u3001\u540c\u65cf\u4f1a\u793e\u3067\u3082\u3055\u3089\u306b\u5c11\u6570\u306e\u682a\u4e3b\u306b\u652f\u914d\u3055\u308c\u3066\u3044\u308b\u4f1a\u793e\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><span 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