{"id":70530,"date":"2024-02-29T16:43:32","date_gmt":"2024-02-29T07:43:32","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=70530"},"modified":"2026-01-19T09:41:06","modified_gmt":"2026-01-19T00:41:06","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%a82%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\/70530\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u88682\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\u88682\u306f\u3001\u540c\u65cf\u4f1a\u793e\u306b\u95a2\u9023\u3059\u308b\u5224\u5b9a\u3092\u8a18\u8f09\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/b><\/span>\u5224\u5b9a\u7d50\u679c\u3092\u8a18\u8f09\u3059\u308b\u3060\u3051\u306a\u304f\u3001\u306a\u305c\u305d\u306e\u5224\u5b9a\u306b\u81f3\u3063\u305f\u306e\u304b\u307e\u3067\u8a73\u7d30\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u4eca\u56de\u306f\u3001\u5225\u88682\u306e\u5f79\u5272\u3084\u5404\u9805\u76ee\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\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\/1711\/?provider=ac_basic&provider_info=cv.70530.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\/schedule2-template-and-sample-e1768782713265.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\u4e8c \u8a18\u5165\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\uff06\u8a18\u8f09\u4f8b<\/p>\n                    <p class=\"advads-templates-box-text\">\u5225\u8868\u4e8c \u8a18\u5165\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\uff06\u8a18\u8f09\u4f8b\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\u88682\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u88682\u300c\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u5224\u5b9a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u306f\u3001\u540c\u65cf\u4f1a\u793e\u3084\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u3092\u793a\u3059\u66f8\u985e\u3067\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u7b2c2\u6761\u7b2c10\u53f7\u306b\u5b9a\u3081\u308b\u540c\u65cf\u4f1a\u793e\u3067\u3042\u308b\u304b\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c67\u6761\u306e\u540c\u65cf\u4f1a\u793e\u306e\u7279\u5225\u7a0e\u7387\u306e\u9069\u7528\u304c\u3042\u308b\u304b\u3092\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u5225\u88682\u306f\u3001\u6295\u8cc7\u6cd5\u4eba\u3092\u542b\u3080\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3067\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>\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b\u307b\u304b\u3001<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\u306e\u5165\u624b\u3082\u3067\u304d\u307e\u3059\u3002\u8a73\u3057\u3044\u66f8\u304d\u65b9\u306f\u4ee5\u4e0b\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u5225\u8868\u306e\u66f8\u304d\u65b9\u3067\u306f\u306a\u304f\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5168\u4f53\u7684\u306a\u4f5c\u6210\u65b9\u6cd5\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\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\u88682\u306b\u8a18\u8f09\u3059\u308b\u4e3b\u306a\u9805\u76ee\u3068\u66f8\u304d\u65b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5225\u88682\u300c\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u5224\u5b9a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u306e\u66f8\u304d\u65b9\u3092\u5927\u9805\u76ee\u5225\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-70531\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image1-3.jpg\" alt=\"\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\" width=\"810\" height=\"683\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image1-3.jpg 810w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image1-3-300x253.jpg 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image1-3-768x648.jpg 768w\" sizes=\"auto, (max-width: 810px) 100vw, 810px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/02.pdf\" target=\"_blank\" rel=\"noopener\">\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u5224\u5b9a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5225\u88682\u306f\u3001\u4e0b\u90e8\u306e\u300c\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300d\u304b\u3089\u4f5c\u6210\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u8a72\u5f53\u306e\u6b04\u306f\u3001\u6240\u6709\u3059\u308b\u682a\u5f0f\u6570\u3042\u308b\u3044\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\u591a\u3044\u9806\u306b\u4f1a\u793e\u306e\u682a\u4e3b\uff08\u307e\u305f\u306f\u793e\u54e1\uff09\u3092\u66f8\u304d\u51fa\u3059\u6b04\u3067\u3059\u3002<\/b><\/span><\/p>\n<p><b>1.\u9806\u4f4d<\/b><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u66f8\u304d\u51fa\u3057\u305f\u682a\u4e3b\u306e\u4fdd\u6709\u3059\u308b\u682a\u5f0f\u6570\u3068\u8b70\u6c7a\u6a29\u6570\u306b\u3064\u3044\u3066\u3001\u3059\u3079\u3066\u306e\u682a\u4e3b\u306e\u4e2d\u3067\u306e\u9806\u4f4d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span>\u682a\u5f0f\u306e\u5408\u8a08\u6570\u304c\u591a\u3044\u9806\u304b\u3089\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u682a\u5f0f\u6570\u7b49\u306f1\u4f4d\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002<\/p>\n<p><b>2.\u5224\u5b9a\u306e\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\uff08\u793e\u54e1\uff09\u53ca\u3073\u540c\u65cf\u95a2\u4fc2\u8005<\/b><\/p>\n<p>\u682a\u4e3b\u306e\u4f4f\u6240\uff08\u307e\u305f\u306f\u6cd5\u4eba\u306e\u6240\u5728\u5730\uff09\u3068\u6c0f\u540d\uff08\u307e\u305f\u306f\u540d\u79f0\uff09\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u3067\u306f\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u8a18\u8f09\u3059\u308b\u306e\u306f\u5404\u3005\u306e\u682a\u4e3b\u306e\u6c0f\u540d\u3084\u4f4f\u6240\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u4ee3\u8868\u8005\u306e\u6c0f\u540d\u3084\u4f4f\u6240\u3067\u3059\u3002<\/p>\n<p><b>3.\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u3068\u306e\u7d9a\u67c4<\/b><\/p>\n<p>2\u3067\u8a18\u8f09\u3057\u305f\u305d\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u4ee3\u8868\u8005\u3068\u306e\u95a2\u4fc2\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u8a18\u8f09\u4f8b\uff1a\u672c\u4eba\u3001\u914d\u5076\u8005\u3001\u306a\u3069\uff09<\/p>\n<p><b>4.\u88ab\u652f\u914d\u4f1a\u793e\u3067\u306a\u3044\u6cd5\u4eba\u682a\u4e3b\u7b49\uff08\u682a\u5f0f\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u7b49\uff09<\/b><\/p>\n<p>\u682a\u5f0f\u306e\u4fdd\u6709\u8005\u304c\u6cd5\u4eba\u3067\u3042\u308b\u3068\u304d\u306b\u3001\u682a\u5f0f\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u3001\u8b70\u6c7a\u6a29\u306e\u6570\u306e\u5404\u6b04\u306b\u4fdd\u6709\u3059\u308b\u6570\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>5.\u305d\u306e\u4ed6\u306e\u682a\u4e3b\u7b49\uff08\u682a\u5f0f\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u7b49\uff09<\/b><\/p>\n<p>\u682a\u5f0f\u306e\u4fdd\u6709\u8005\u304c\u6cd5\u4eba\u3067\u306a\u3044\u3068\u304d\u3001\u3064\u307e\u308a\u500b\u4eba\u3067\u3042\u308b\u3068\u304d\u306b\u3001\u682a\u5f0f\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u3001\u8b70\u6c7a\u6a29\u306e\u6570\u306e\u5404\u6b04\u306b\u4fdd\u6709\u3059\u308b\u6570\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h3>\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5225\u88682\u306e\u4e0a\u90e8\u5de6\u5074\u306b\u306f\u3001\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-70532\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image3-2.jpg\" alt=\"\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u5224\u5b9a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8 \u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\" width=\"410\" height=\"533\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image3-2.jpg 410w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image3-2-231x300.jpg 231w\" sizes=\"auto, (max-width: 410px) 100vw, 410px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/02.pdf\" target=\"_blank\" rel=\"noopener\">\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u5224\u5b9a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><b>1.\u671f\u672b\u73fe\u5728\u306e\u767a\u884c\u6e08\u307f\u682a\u5f0f\u306e\u7dcf\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u7dcf\u984d<\/b><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46556\/\" data-internallinksmanager029f6b8e52c=\"342\" title=\"\u81ea\u5df1\u682a\u5f0f\">\u81ea\u5df1\u682a\u5f0f<\/a>\u3092\u542b\u3080\u7dcf\u6570\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u81ea\u5df1\u682a\u5f0f\u7b49\u304c\u3042\u308b\u3068\u304d\u306f\u8a72\u5f53\u6b04\u306e\u5185\u66f8\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><b>2.(19)\u3068(21)\u306e\u4e0a\u4f4d3\u9806\u4f4d\u306e\u682a\u5f0f\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d<\/b><\/p>\n<p>\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u4e0a\u4f4d3\u4f4d\u307e\u3067\u306e\u682a\u5f0f\u6570\u307e\u305f\u306f\u51fa\u8cc7\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u4e0b\u306e\u660e\u7d30\u304b\u3089\u5408\u8a08\u3057\u305f\u6570\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>3.\u682a\u5f0f\u6570\u7b49\u306b\u3088\u308b\u5224\u5b9a<\/b><\/p>\n<p>1\u306e\u7dcf\u6570\u306b\u5bfe\u3059\u308b\u4e0a\u4f4d3\u30b0\u30eb\u30fc\u30d7\u306e\u4fdd\u6709\u5272\u5408\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\uff082\u306e\u682a\u5f0f\u6570\u7b49\u30921\u306e\u682a\u5f0f\u7dcf\u6570\u7b49\u3067\u9664\u3057\u305f\u6570\u5024\u3092\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u306b\u76f4\u3057\u3066\u8a18\u8f09\uff09<\/p>\n<p><b>4.\u671f\u672b\u73fe\u5728\u306e\u8b70\u6c7a\u6a29\u306e\u7dcf\u6570<\/b><\/p>\n<p>\u671f\u672b\u6642\u70b9\u306e\u8b70\u6c7a\u6a29\u306e\u7dcf\u6570\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u682a\u5f0f\u6570\u306b\u8b70\u6c7a\u6a29\u304c\u5bfe\u5fdc\u3059\u308b\u5834\u5408\u3001\u3064\u307e\u308a\u8b70\u6c7a\u6a29\u3092\u884c\u4f7f\u3067\u304d\u306a\u3044\u7a2e\u985e\u682a\u5f0f\u3092\u767a\u884c\u3057\u3066\u3044\u306a\u3044\u3068\u304d\u306f\u30014\uff5e6\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><b>5.(20)\u3068(22)\u306e\u4e0a\u4f4d3\u9806\u4f4d\u306e\u8b70\u6c7a\u6a29\u306e\u6570<\/b><\/p>\n<p>\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u4e0a\u4f4d3\u4f4d\u307e\u3067\u306e\u8b70\u6c7a\u6a29\u306e\u6570\u306b\u3064\u3044\u3066\u3001\u4e0b\u306e\u660e\u7d30\u304b\u3089\u5408\u8a08\u3057\u305f\u6570\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>6.\u8b70\u6c7a\u6a29\u306e\u6570\u306b\u3088\u308b\u5224\u5b9a<\/b><\/p>\n<p>4\u306e\u7dcf\u6570\u306b\u5bfe\u3059\u308b\u4e0a\u4f4d3\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u306e\u5272\u5408\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>7.\u671f\u672b\u73fe\u5728\u306e\u793e\u54e1\u306e\u7dcf\u6570<\/b><\/p>\n<p>\u7533\u544a\u3059\u308b\u6cd5\u4eba\u304c\u6301\u5206\u4f1a\u793e\uff08<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/326\/\" data-internallinksmanager029f6b8e52c=\"488\" title=\"\u5408\u540c\u4f1a\u793e\">\u5408\u540c\u4f1a\u793e<\/a>\u30fb\u5408\u540d\u4f1a\u793e\u30fb\u5408\u8cc7\u4f1a\u793e\uff09\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u305f\u3060\u3057\u30013\u30846\u306e\u5224\u5b9a\u3067\u540c\u65cf\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\uff0850\uff05\u3092\u8d85\u3048\u308b\u5834\u5408\uff09\u306f\u8a18\u8f09\u306e\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><b>8.\u793e\u54e1\u306e3\u4eba\u4ee5\u4e0b\u53ca\u3073\u3053\u308c\u3089\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u5408\u8a08\u4eba\u6570\u306e\u3046\u3061\u6700\u3082\u591a\u3044\u6570<\/b><\/p>\n<p>\u4e0b\u306e\u660e\u7d30\u3088\u308a\u3001\u4e0a\u4f4d3\u4f4d\u30b0\u30eb\u30fc\u30d7\u306e\u5408\u8a08\u6570\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>9.\u793e\u54e1\u306e\u6570\u306b\u3088\u308b\u5224\u5b9a<\/b><\/p>\n<p>7\u306e\u7dcf\u6570\u306b\u5bfe\u3059\u308b\u4e0a\u4f4d3\u30b0\u30eb\u30fc\u30d7\u306e\u793e\u54e1\u306e\u5272\u5408\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>10.\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u5272\u5408<\/b><\/p>\n<p>\u540c\u65cf\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u304b\u306f\u3001\u682a\u5f0f\u6570\u5272\u5408\u3001\u8b70\u6c7a\u6a29\u5272\u5408\u3001\u793e\u54e1\u6570\u5272\u5408\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u5272\u5408\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5224\u5b9a\u5272\u5408\u306b\u306f\u3001\u300c3\u300d\u300c6\u300d\u300c9\u300d\u306e\u4e2d\u3067\u9ad8\u3044\u5272\u5408\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-70533\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image2-2.jpg\" alt=\"\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\" width=\"397\" height=\"533\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image2-2.jpg 397w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/02\/image2-2-223x300.jpg 223w\" sizes=\"auto, (max-width: 397px) 100vw, 397px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/02.pdf\" target=\"_blank\" rel=\"noopener\">\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u5224\u5b9a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u540c\u65cf\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306e\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u5272\u5408\u304c50\uff05\u3092\u8d85\u3048\u306a\u3044\u3068\u304d\u306f\u3001\u540c\u65cf\u4f1a\u793e\u306b\u3007\u3092\u3057\u307e\u3059\u3002\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u3082\u540c\u65cf\u4f1a\u793e\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u3068\u304d\u306b\u3007\u3092\u4ed8\u3059\u306e\u306f\u300c\u975e\u540c\u65cf\u4f1a\u793e\u300d\u3067\u3059\u3002<\/b><\/span><\/p>\n<h2>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u88682\u3092\u66f8\u304f\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><span style=\"background-color: 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