{"id":71210,"date":"2024-03-29T17:12:14","date_gmt":"2024-03-29T08:12:14","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=71210"},"modified":"2026-01-27T09:19:49","modified_gmt":"2026-01-27T00:19:49","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%a813%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\/71210\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u886813\u3068\u306f\uff1f\u898b\u65b9\u3084\u66f8\u304d\u65b9\u3001\u6ce8\u610f\u70b9\u307e\u3067\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" 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class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/templates\/wp-content\/uploads\/2026\/01\/accumulated-depreciation-of-government-subsidies.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>\u56fd\u5eab\u88dc\u52a9\u91d1\u7b49\u306e\u5727\u7e2e\u8a18\u5e33\u30fb\u8a18\u8f09\u4f8b<\/p>\n                    <p class=\"advads-templates-box-text\">\u56fd\u5eab\u88dc\u52a9\u91d1\u7b49\u306e\u5727\u7e2e\u8a18\u5e33\u30fb\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\u886813\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5225\u886813\u306f\u3001\u5727\u7e2e\u8a18\u5e33\u306e\u640d\u91d1\u7b97\u5165\u306b\u304b\u304b\u308f\u308b\u5404\u7a2e\u660e\u7d30\u66f8\u3067\u3059\u3002<\/b><\/span>\u4ee5\u4e0b\u3001\u5168\u90e8\u30679\u7a2e\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin-bottom: 10px; border: 1px solid #333333;\">\n<p>13\uff081\uff09\uff1a\u56fd\u5eab\u88dc\u52a9\u91d1\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u306b\u3088\u308b\u8ce6\u8ab2\u91d1\u306a\u3069\u3067\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u3068\u304d\u306e\u3001\u5727\u7e2e\u8a18\u5e33\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u3067\u3059\u3002<\/p>\n<p>13\uff082\uff09\uff1a\u707d\u5bb3\u7b49\u306e\u4fdd\u967a\u91d1\u7b49\u3067\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u3068\u304d\u306e\u5727\u7e2e\u8a18\u5e33\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u3067\u3059\u3002<\/p>\n<p>13\uff083\uff09\uff1a\u4ea4\u63db\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306e\u5727\u7e2e\u8a18\u5e33\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u3067\u3059\u3002<\/p>\n<p>13\uff084\uff09\uff1a\u53ce\u7528\u63db\u5730\uff08\u516c\u5171\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u5834\u5408\u306a\u3069\uff09\u306b\u4f34\u3046\u5727\u7e2e\u8a18\u5e33\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u3067\u3059\u3002<\/p>\n<p>13\uff085\uff09\uff1a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u3084\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u5b9a\u3081\u308b\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306b\u3064\u3044\u3066\u306e\u5727\u7e2e\u8a18\u5e33\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u3067\u3059\u3002<\/p>\n<p>13\uff086\uff09\uff1a\u571f\u5730\u306e\u5f62\u72b6\u3092\u5909\u3048\u305a\u306b\u6a29\u5229\u3092\u4ea4\u63db\u3059\u308b\u7279\u5b9a\u306e\u4ea4\u63db\u5206\u5408\u306b\u304b\u304b\u308f\u308b\u5727\u7e2e\u8a18\u5e33\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u3067\u3059\u3002<\/p>\n<p>13\uff087\uff09\uff1a\u7279\u5b9a\u666e\u901a\u8ca1\u7523\uff08\u56fd\u6709\u8ca1\u7523\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u308b\u8ca1\u7523\uff09\u3068\u96a3\u63a5\u3059\u308b\u571f\u5730\u7b49\u306e\u4ea4\u63db\u306b\u4f34\u3046\u5727\u7e2e\u8a18\u5e33\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u3067\u3059\u3002<\/p>\n<p>13\uff088\uff09\uff1a\u8ce6\u8ab2\u91d1\u3067\u53d6\u5f97\u3057\u305f\u8a66\u9a13\u7814\u7a76\u7528\u8cc7\u7523\u306e\u5727\u7e2e\u8a18\u5e33\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u3067\u3059\u3002<\/p>\n<p>13\uff089\uff09\uff1a\u8ee2\u5ec3\u696d\u52a9\u6210\u91d1\u7b49\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u8a18\u5e33\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u5404\u7a2e\u660e\u7d30\u66f8\u306f\u300c<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>\u300d\u3001\u307e\u305f\u306f<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\u5165\u624b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\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\u886813\u306b\u8a18\u8f09\u3059\u308b\u4e3b\u306a\u9805\u76ee\u3068\u66f8\u304d\u65b9<\/h2>\n<p>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u886813\u306e\u3046\u3061\u3001\u4f7f\u7528\u983b\u5ea6\u304c\u9ad8\u3044\u3068\u63a8\u5b9a\u3055\u308c\u308b\u4ee3\u8868\u7684\u306a\u660e\u7d30\u66f8\u300113\uff081\uff09\u300113\uff082\uff09\u300113\uff085\uff09\u306e\u66f8\u304d\u65b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u56fd\u5eab\u88dc\u52a9\u91d1\u7b49\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u53ca\u3073\u8ce6\u8ab2\u91d1\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-71211\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image1-4.jpg\" alt=\"\u56fd\u5eab\u88dc\u52a9\u91d1\u7b49\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u53ca\u3073\u8ce6\u8ab2\u91d1\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8 \" width=\"449\" height=\"741\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image1-4.jpg 449w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image1-4-182x300.jpg 182w\" sizes=\"auto, (max-width: 449px) 100vw, 449px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/13(01).pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u5eab\u88dc\u52a9\u91d1\u7b49\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u53ca\u3073\u8ce6\u8ab2\u91d1\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8 \uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u5225\u886813\uff081\uff09\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u30d6\u30ed\u30c3\u30af\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u56fd\u5eab\u88dc\u52a9\u91d1\u7b49\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li>\u5de5\u4e8b\u8ca0\u62c5\u91d1\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li>\u975e\u51fa\u8cc7\u7d44\u5408\u304c\u8ce6\u8ab2\u91d1\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<\/ul>\n<p><span style=\"background-color: #ffff99;\"><b>\u5de5\u4e8b\u8ca0\u62c5\u91d1\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u306e\u5727\u7e2e\u8a18\u5e33\u306f\u3001\u96fb\u6c17\u3084\u30ac\u30b9\u3001\u6c34\u9053\u4e8b\u696d\u306a\u3069\u7279\u5b9a\u306e\u4e8b\u696d\u8005\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u3067\u3059\u3002<\/b><\/span>\u975e\u51fa\u8cc7\u7d44\u5408\u306f\u51fa\u8cc7\u3092\u6709\u3057\u306a\u3044\u5354\u540c\u7d44\u5408\u7b49\u306e\u3053\u3068\u3067\u3042\u308b\u305f\u3081\u3001\u3053\u3061\u3089\u3082\u7279\u5b9a\u306e\u6cd5\u4eba\u306b\u304b\u304b\u308f\u308b\u9805\u76ee\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u5e83\u304f\u6cd5\u4eba\u306b\u95a2\u4fc2\u3059\u308b\u88dc\u52a9\u91d1\u306b\u95a2\u3057\u3066\u3001\u300c\u56fd\u5eab\u88dc\u52a9\u91d1\u7b49\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\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-71212\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image3-3.jpg\" alt=\"\u56fd\u5eab\u88dc\u52a9\u91d1\u7b49\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\" width=\"797\" height=\"581\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image3-3.jpg 797w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image3-3-300x219.jpg 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image3-3-768x560.jpg 768w\" sizes=\"auto, (max-width: 797px) 100vw, 797px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/13(01).pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u5eab\u88dc\u52a9\u91d1\u7b49\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u53ca\u3073\u8ce6\u8ab2\u91d1\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8 \uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h4>1\uff5e5\uff08\u5727\u7e2e\u8a18\u5e33\u306b\u304b\u304b\u308f\u308b\u88dc\u52a9\u91d1\u306e\u8a73\u7d30\u3092\u8a18\u8f09\u3059\u308b\u9805\u76ee\uff09<\/h4>\n<p>\u300c\u88dc\u52a9\u91d1\u7b49\u306e\u540d\u79f0\u300d\u3001\u300c\u88dc\u52a9\u91d1\u7b49\u3092\u4ea4\u4ed8\u3057\u305f\u8005\u300d\uff08\u7d4c\u6e08\u7523\u696d\u7701\u306a\u3069\uff09\u3001\u300c\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u5e74\u6708\u65e5\u300d\u3001\u300c\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u88dc\u52a9\u91d1\u7b49\u306e\u984d\u300d\u3001\u300c\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u8cc7\u7523\u306e\u4fa1\u5024\u300d\uff08\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306a\u3069\uff09\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h4>\u5e33\u7c3f\u4fa1\u984d\u306e\u6e1b\u984d\u7b49\u3092\u3057\u305f\u5834\u5408<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fa\u5b9a\u8cc7\u7523\u306e\u5727\u7e2e\u8a18\u5e33\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u76f4\u63a5\u6e1b\u984d\u3057\u305f\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u7a4d\u7acb\u91d1\u306b\u3088\u308a\u4f1a\u8a08\u51e6\u7406\u3092\u3057\u305f\u5834\u5408\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002<\/b><\/span>\u671f\u672b\u307e\u3067\u306b\u8fd4\u9084\u3092\u8981\u3057\u306a\u3044\u3053\u3068\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><b>6.\u56fa\u5b9a\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u683c\u3092\u6e1b\u984d\u3057\u3001\u307e\u305f\u306f\u7a4d\u7acb\u91d1\u306b\u7d4c\u7406\u3057\u305f\u91d1\u984d<\/b><\/p>\n<p>\u4f1a\u8a08\u51e6\u7406\u4e0a\u3001\u6e1b\u984d\u307e\u305f\u306f\u7a4d\u7acb\u91d1\u306b\u8a08\u4e0a\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>7.\uff084\uff09\u306e\u3046\u3061\u8fd4\u9084\u3092\u8981\u3057\u306a\u3044\u53c8\u306f\u8981\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\u91d1\u984d<\/b><\/p>\n<p>\u8fd4\u9084\u3092\u8981\u3057\u306a\u3044\u3053\u3068\u304c\u78ba\u5b9a\u3057\u305f\u65e5\u306e\u8a72\u5f53\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>8\uff5e11.\u524d\u671f\u4ee5\u524d\u306b\u53d6\u5f97\u3057\u305f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" title=\"\u6e1b\u4fa1\u511f\u5374\">\u6e1b\u4fa1\u511f\u5374<\/a>\u8cc7\u7523\u304c\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002<\/b><\/p>\n<p>8\uff1a\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u88dc\u52a9\u91d1\u7b49\u306e\u3046\u3061\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u306e\u8fd4\u9084\u3092\u8981\u3057\u306a\u3044\u3053\u3068\u304c\u78ba\u5b9a\u3057\u305f\u65e5\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>9\uff1a\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u7b49\u306b\u8981\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>10\uff1a\u88dc\u52a9\u5272\u5408\u3068\u3057\u3066\u3001\u300c7\u300d\u00f7\u300c9\u300d\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>11\uff1a\u5727\u7e2e\u9650\u5ea6\u57fa\u790e\u984d\u3068\u3057\u3066\u3001\u300c8\u300d\u00d7\u300c10\u300d\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>12.\u5727\u7e2e\u9650\u5ea6\u984d<\/b><\/p>\n<p>\u300c5\u300d\u300c7\u300d\u300c11\u300d\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u300c5\u300d\u300c7\u300d\u300c10\u300d\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u984d\u304c\u5727\u7e2e\u8a18\u5e33\u306e\u5bfe\u8c61\u3067\u3042\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0a\u56de\u308b\u3068\u304d\u306f\u3001\u300c5\u300d\u300c7\u300d\u300c10\u300d\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u984d\u304b\u30891\u5186\u3092\u5f15\u3044\u305f\u984d\u3068\u3057\u307e\u3059\u3002<\/p>\n<p><b>13.\u5727\u7e2e\u9650\u5ea6\u8d85\u904e\u984d<\/b><\/p>\n<p>\u300c6\u300d\u304b\u3089\u300c12\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>14.\u524d\u671f\u4ee5\u524d\u306b\u53d6\u5f97\u3092\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u65e2\u511f\u5374\u984d\u306b\u4fc2\u308b\u53d6\u5f97\u4fa1\u984d\u8abf\u6574\u984d<\/b><\/p>\n<p>\u524d\u671f\u307e\u3067\u306e\u65e2\u511f\u5374\u984d\u306b\u300c10\u300d\u306e\u88dc\u52a9\u5272\u5408\u3092\u4e57\u3058\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>15.\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u91d1\u984d<\/b><\/p>\n<p>\u300c6\u300d\u3068\u300c12\u300d\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u91d1\u984d\u306b\u300c14\u300d\u306e\u91d1\u984d\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h4>\u7279\u5225\u52d8\u5b9a\u306b\u7d4c\u7406\u3057\u305f\u5834\u5408<\/h4>\n<p>\u56fd\u5eab\u88dc\u52a9\u91d1\u7b49\u306e\u8fd4\u9084\u3092\u8981\u3057\u306a\u3044\u3053\u3068\u304c\u671f\u672b\u307e\u3067\u306b\u78ba\u5b9a\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u7a0e\u52d9\u4e0a\u3001\u5727\u7e2e\u8a18\u5e33\u3092\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u7279\u5225\u52d8\u5b9a\u3092\u7528\u3044\u3066\u7d4c\u7406\u3057\u307e\u3059\u300216\uff5e25\u306e\u5404\u9805\u76ee\u306f\u3001\u7279\u5225\u52d8\u5b9a\u3067\u7d4c\u7406\u3057\u305f\u5834\u5408\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002<\/p>\n<p><b>16.\u7279\u5225\u52d8\u5b9a\u306b\u7d4c\u7406\u3057\u305f\u91d1\u984d<\/b><\/p>\n<p>\u5f53\u671f\u4e2d\u306b\u7279\u5225\u52d8\u5b9a\u306b\u7d4c\u7406\u3057\u305f\u91d1\u984d\u3084\u524d\u671f\u304b\u3089\u306e\u7e70\u8d8a\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>17.\u7e70\u5165\u9650\u5ea6\u984d<\/b><\/p>\n<p>\u671f\u672b\u307e\u3067\u306b\u8fd4\u9084\u3092\u8981\u3057\u306a\u3044\u3053\u3068\u304c\u672a\u78ba\u5b9a\u306e\u91d1\u984d\uff08\u7d66\u4ed8\u7b49\u306b\u3042\u305f\u308a\u6761\u4ef6\u3064\u304d\u306e\u91d1\u984d\uff09\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>18.\u7e70\u5165\u9650\u5ea6\u8d85\u904e\u984d<\/b><\/p>\n<p>\u300c16\u300d\u304b\u3089\u300c17\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>19\uff5e24.<\/b><br 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loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-71213\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image2-3.jpg\" alt=\"\u4fdd\u967a\u91d1\u7b49\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\" width=\"482\" height=\"718\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image2-3.jpg 482w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image2-3-201x300.jpg 201w\" sizes=\"auto, (max-width: 482px) 100vw, 482px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/13(02).pdf\" target=\"_blank\" rel=\"noopener\">\u4fdd\u967a\u91d1\u7b49\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5225\u886813\uff082\uff09\u306f\u3001\u4fdd\u967a\u91d1\u7b49\u306e\u5727\u7e2e\u8a18\u5e33\u306b\u304b\u304b\u308f\u308b\u660e\u7d30\u66f8\u3067\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u3001\u707d\u5bb3\u7b49\u3067\u6ec5\u5931\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u306e\u640d\u5931\u3092\u4e0a\u56de\u308b\u4fdd\u967a\u91d1\u984d\uff08<a href=\"https:\/\/biz.moneyforward.com\/words\/1352\/\" data-internallinksmanager029f6b8e52c=\"417\" title=\"\u4fdd\u967a\u5dee\u76ca\">\u4fdd\u967a\u5dee\u76ca<\/a>\uff09\u306f\u3001\u76ca\u91d1\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u6ec5\u5931\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u306e\u4ee3\u66ff\u3068\u3057\u3066\u65b0\u898f\u306b\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u969b\u306e\u59a8\u3052\u306b\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u8ab2\u7a0e\u3092\u7e70\u308a\u5ef6\u3079\u308b\u51e6\u7f6e\u3068\u3057\u3066\u3001\u4fdd\u967a\u91d1\u7b49\u306f\u5727\u7e2e\u8a18\u5e33\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u660e\u7d30\u66f8\u306f\u3001\u707d\u5bb3\u7b49\u306b\u3088\u308b\u4fdd\u967a\u91d1\u7b49\u306e\u5727\u7e2e\u8a18\u5e33\u306b\u3064\u3044\u3066\u3001\u4fdd\u967a\u91d1\u3084\u4ee3\u66ff\u8cc7\u7523\u3001\u640d\u91d1\u7b97\u5165\u984d\u306b\u3064\u3044\u3066\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002\u5727\u7e2e\u8a18\u5e33\u306e\u660e\u7d30\u3067\u3042\u308b\u56fd\u5eab\u88dc\u52a9\u91d1\u306e\u4f5c\u6210\u3068\u985e\u4f3c\u3059\u308b\u90e8\u5206\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u4fdd\u967a\u306b\u95a2\u3059\u308b\u9805\u76ee\uff081\uff5e4\uff09<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-71214\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image5-1.jpg\" alt=\"\u4fdd\u967a\u91d1\u7b49\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\" width=\"377\" height=\"229\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image5-1.jpg 377w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image5-1-300x182.jpg 300w\" sizes=\"auto, (max-width: 377px) 100vw, 377px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/13(02).pdf\" target=\"_blank\" rel=\"noopener\">\u4fdd\u967a\u91d1\u7b49\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>1\uff1a\u4fdd\u967a\u4e8b\u6545\u7b49\u306e\u3042\u3063\u305f\u4e8b\u696d\u5e74\u5ea6\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>2\uff1a\u4fdd\u967a\u7b49\u306e\u76ee\u7684\u8cc7\u7523\uff08\u5de5\u5834\u306a\u3069\uff09\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>3\uff1a\u4fdd\u967a\u7b49\u306e\u76ee\u7684\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u4e0a\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>4\uff1a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u90e8\u5206\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h4>\u4fdd\u967a\u91d1\u7b49\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u5834\u5408\uff085\uff5e8\uff09<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-71215\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image4-4.jpg\" alt=\"\u4fdd\u967a\u91d1\u7b49\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u5834\u5408\" width=\"379\" height=\"229\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image4-4.jpg 379w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image4-4-300x181.jpg 300w\" sizes=\"auto, (max-width: 379px) 100vw, 379px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/13(02).pdf\" target=\"_blank\" 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loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-71216\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image7.jpg\" alt=\"\u4ee3\u66ff\u8cc7\u7523\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u5834\u5408\" width=\"380\" height=\"230\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image7.jpg 380w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image7-300x182.jpg 300w\" sizes=\"auto, (max-width: 380px) 100vw, 380px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/13(02).pdf\" target=\"_blank\" rel=\"noopener\">\u4fdd\u967a\u91d1\u7b49\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee3\u66ff\u8cc7\u7523\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u3068\u304d\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002<\/b><\/span>\u8981\u9818\u306f\u4fdd\u967a\u91d1\u7b49\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u5834\u5408\u3068\u540c\u3058\u3067\u3059\u3002\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u4ee3\u66ff\u8cc7\u7523\u306e\u4fa1\u984d\u3001\u6ec5\u5931\u7d4c\u8cbb\u3001\u5dee\u5f15\u4ee3\u66ff\u8cc7\u7523\u306e\u984d\uff08\u300c9\u300d\uff0d\u300c10\u300d\u306e\u984d\uff09\u3001\u5dee\u76ca\u91d1\u306e\u984d\uff08\u300c11\u300d\uff0d\u300c4\u300d\u306e\u984d\uff09\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h4>\u5e33\u7c3f\u4fa1\u984d\u306e\u6e1b\u984d\u7b49\u3092\u3057\u305f\u5834\u5408<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-71217\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image6.jpg\" alt=\"\u5e33\u7c3f\u4fa1\u984d\u306e\u6e1b\u984d\u7b49\u3092\u3057\u305f\u5834\u5408\" width=\"378\" height=\"404\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image6.jpg 378w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image6-281x300.jpg 281w\" sizes=\"auto, (max-width: 378px) 100vw, 378px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/13(02).pdf\" target=\"_blank\" rel=\"noopener\">\u4fdd\u967a\u91d1\u7b49\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u5eab\u88dc\u52a9\u91d1\u306e\u660e\u7d30\u66f8\u3068\u540c\u69d8\u3001\u5e33\u7c3f\u4fa1\u683c\u3092\u76f4\u63a5\u6e1b\u984d\u3057\u305f\u5834\u5408\u3068\u7a4d\u7acb\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u305f\u5834\u5408\u3001\u7279\u5225\u52d8\u5b9a\u3067\u7d4c\u7406\u3057\u305f\u5834\u5408\u306f\u533a\u5206\u3057\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><b>13.\u4ee3\u66ff\u8cc7\u7523\u7b49\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3057\u3001\u53c8\u306f\u7a4d\u7acb\u91d1\u306b\u7d4c\u7406\u3057\u305f\u91d1\u984d<\/b><\/p>\n<p>\u5727\u7e2e\u640d\u3068\u3057\u3066\u4ee3\u66ff\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3088\u308a\u76f4\u63a5\u6e1b\u984d\u3057\u305f\u91d1\u984d\u3001\u3042\u308b\u3044\u306f\u7a4d\u7acb\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>14.<\/b>\uff087\uff09\u306e\u3046\u3061\u3001\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306e\u9069\u7528\u3092\u53d7\u3051\u306a\u3044\u91d1\u984d\u53ca\u3073\u4ed6\u306e\u4ee3\u66ff\u8cc7\u7523\u7b49\u306b\u3064\u304d\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u305d\u306e\u9069\u7528\u306b\u4fc2\u308b\u91d1\u984d<\/p>\n<p>\u300c7\u300d\u306e\u5dee\u5f15\u4fdd\u967a\u91d1\u7b49\u306e\u984d\u306e\u3046\u3061\u3001\u4ee3\u66ff\u8cc7\u7523\u306e\u53d6\u5f97\u7b49\u3067\u652f\u51fa\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>15.\u5f53\u8a72\u4ee3\u66ff\u8cc7\u7523\u7b49\u306e\u53d6\u5f97\u7b49\u306b\u8981\u3057\u305f\u91d1\u984d<\/b><\/p>\n<p>\u8a72\u5f53\u3059\u308b\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>16.\u5f53\u8a72\u4ee3\u66ff\u8cc7\u7523\u7b49\u306e\u53d6\u5f97\u7b49\u306b\u5bfe\u5fdc\u3059\u308b\u4fdd\u967a\u91d1\u7b49\u306e\u984d<\/b><\/p>\n<p>\u8a72\u5f53\u3059\u308b\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>17.\u5727\u7e2e\u57fa\u790e\u5272\u5408<\/b><\/p>\n<p>\u300c15\u300d\u3042\u308b\u3044\u306f\u3001\uff08\u300c7\u300d\uff0d\u300c14\u300d\uff09\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u5834\u5408\u306f0\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>18.\u5727\u7e2e\u9650\u5ea6\u984d<\/b><\/p>\n<p>\u300c16\u300d\u3092\u300c7\u300d\u306e\u5dee\u5f15\u4fdd\u967a\u91d1\u7b49\u306e\u984d\u3067\u9664\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-71218\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image9.jpg\" alt=\"\u4fdd\u967a\u91d1\u7b49\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\" width=\"377\" height=\"538\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image9.jpg 377w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image9-210x300.jpg 210w\" sizes=\"auto, (max-width: 377px) 100vw, 377px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/13(02).pdf\" target=\"_blank\" rel=\"noopener\">\u4fdd\u967a\u91d1\u7b49\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><b>19\uff5e20.\u524d\u671f\u4ee5\u524d\u306b\u53d6\u5f97\u3092\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3067\u3042\u308b\u5834\u5408<\/b><\/p>\n<p>\u8a72\u5f53\u306e\u8cc7\u7523\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u4fdd\u967a\u91d1\u7b49\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u65e5\u306e\u4ee3\u66ff\u8cc7\u7523\u7b49\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u5727\u7e2e\u9650\u5ea6\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><b>21\uff5e22.\u4ee3\u66ff\u8cc7\u7523\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8a08\u7b97<\/b><\/p>\n<p>\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u3001\u7d4c\u7406\u3057\u305f\u91d1\u984d\u3068\u5727\u7e2e\u9650\u5ea6\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>23.\u5727\u7e2e\u9650\u5ea6\u8d85\u904e\u984d<\/b><\/p>\n<p>\u300c13\u300d\uff0d\u300c18\u300d\u307e\u305f\u306f\u3001\u300c13\u300d\uff0d\u300c20\u300d\u3042\u308b\u3044\u306f\u3001\u300c21\u300d\uff0d\u300c22\u300d\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>24.\u4fdd\u967a\u5dee\u76ca\u5272\u5408<\/b><\/p>\n<p>\u300c8\u300d\u00d7\u300c17\u300d\/\u300c15\u300d\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>25.\u524d\u671f\u4ee5\u524d\u306b\u53d6\u5f97\u3092\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u65e2\u511f\u5374\u984d\u306b\u4fc2\u308b\u53d6\u5f97\u4fa1\u984d\u8abf\u6574\u984d<\/b><\/p>\n<p>\u65e2\u511f\u5374\u984d\u306b\u300c24\u300d\u306e\u5272\u5408\u3092\u4e57\u3058\u305f\u5024\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>26.\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u91d1\u984d<\/b><\/p>\n<p>\u300c13\u300d\u3068\u300c18\u300d\u306e\u3046\u3061\u5c11\u306a\u3044\u984d\u306a\u3069\u3001\u8a72\u5f53\u3059\u308b\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h4>\u7279\u5225\u52d8\u5b9a\u306b\u7d4c\u7406\u3057\u305f\u5834\u5408<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-71219\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image8.jpg\" alt=\"\u7279\u5225\u52d8\u5b9a\u306b\u7d4c\u7406\u3057\u305f\u5834\u5408\" width=\"375\" height=\"540\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image8.jpg 375w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image8-208x300.jpg 208w\" sizes=\"auto, (max-width: 375px) 100vw, 375px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/13(02).pdf\" target=\"_blank\" rel=\"noopener\">\u4fdd\u967a\u91d1\u7b49\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee3\u66ff\u8cc7\u7523\u3092\u7fcc\u671f\u4ee5\u964d\u306b\u53d6\u5f97\u3059\u308b\u5834\u5408\u3067\u7279\u5225\u52d8\u5b9a\u306b\u3088\u308a\u7d4c\u7406\u3057\u305f\u3068\u304d\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002<\/b><\/span>\u8a18\u8f09\u8981\u9818\u306f\u3001\u5148\u306b\u7d39\u4ecb\u3057\u305f\u56fd\u5eab\u88dc\u52a9\u91d1\u3068\u57fa\u672c\u7684\u306b\u540c\u3058\u3067\u3059\u3002<\/p>\n<p><b>27\uff1a<\/b>\u7279\u5225\u52d8\u5b9a\u3067\u7d4c\u7406\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>28\uff1a<\/b>\u300c7\u300d\u304b\u3089\u300c14\u300d\u3068\u300c15\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>29\uff1a<\/b>\u300c28\u300d\u306e\u91d1\u984d\u306e\u3046\u3061\u3001\u4ee3\u66ff\u8cc7\u7523\u7b49\u306e\u53d6\u5f97\u7b49\u306b\u5145\u3066\u3088\u3046\u3068\u3059\u308b\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>30\uff1a<\/b>\u7e70\u5165\u9650\u5ea6\u984d\u3068\u3057\u3066\u3001\u300c8\u300d\u00d7\u300c29\u300d\/\u300c7\u300d\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>31\uff5e35\uff1a<\/b>\u7fcc\u671f\u7e70\u8d8a\u984d\u304c\u3042\u308b\u3068\u304d\u306e\u8a08\u7b97\u6b04\u3067\u3059\u3002<\/p>\n<h3>\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-71220\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image12.jpg\" alt=\"\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\" width=\"422\" height=\"746\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image12.jpg 422w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image12-170x300.jpg 170w\" sizes=\"auto, (max-width: 422px) 100vw, 422px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/13(05).pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u5b9a\u3081\u308b\u300c\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306e\u5834\u5408\u306e\u7279\u4f8b\u7b49\u300d\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u4f5c\u6210\u3059\u308b\u660e\u7d30\u66f8\u3067\u3059\u3002<\/b><\/span>\u660e\u7d30\u66f8\u30c8\u30c3\u30d7\u306e\uff08\u3000\u3000\u53f7\u8a72\u5f53\uff09\u306e\u7a7a\u6b04\u306b\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u7b2c65\u6761\u306e\u3046\u3061\u3001\u4f55\u53f7\u306b\u8a72\u5f53\u3059\u308b\u304b\u8a18\u8f09\u3057\u3066\u304b\u3089\u4f5c\u6210\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>\u8b72\u6e21\u8cc7\u7523\u306e\u660e\u7d30<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-71221\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image10.jpg\" alt=\"\u8b72\u6e21\u8cc7\u7523\u306e\u660e\u7d30\" width=\"644\" height=\"262\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image10.jpg 644w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image10-300x122.jpg 300w\" sizes=\"auto, (max-width: 644px) 100vw, 644px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/13(05).pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><b>1\uff1a<\/b>\u8b72\u6e21\u3057\u305f\u8cc7\u7523\u306e\u7a2e\u985e\uff08\u5efa\u7269\u306a\u3069\uff09\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>2\uff1a<\/b>\u8b72\u6e21\u8cc7\u7523\u306e\u53d6\u5f97\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>3\uff1a<\/b>\u8b72\u6e21\u3057\u305f\u8cc7\u7523\u306e\u6240\u5728\u5730\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>4\uff1a<\/b>\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5358\u4f4d\u3067\u8b72\u6e21\u3057\u305f\u571f\u5730\u7b49\u306e\u9762\u7a4d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>5\uff1a<\/b>\u8b72\u6e21\u3057\u305f\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>6\uff1a<\/b>\u8b72\u6e21\u5bfe\u4fa1\u306e\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>7\uff1a<\/b>\u8b72\u6e21\u8cc7\u7523\u306e\u8b72\u6e21\u76f4\u524d\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>8\uff1a<\/b>\u8b72\u6e21\u7d4c\u8cbb\u306e\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>9\uff1a<\/b>\u300c7\u300d\u3068\u300c8\u300d\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>10.<\/b>\u5dee\u76ca\u5272\u5408<\/p>\n<p>\uff08\u300c6\u300d\uff0d\u300c9\u300d\uff09\/\u300c6\u300d\u306e\u5024\u3092\u5c0f\u6570\u70b93\u4f4d\u4ee5\u5185\u3067\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h4>\u53d6\u5f97\u8cc7\u7523\u306e\u660e\u7d30<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-71222\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image11.jpg\" alt=\"\u53d6\u5f97\u8cc7\u7523\u306e\u660e\u7d30\" width=\"808\" height=\"340\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image11.jpg 808w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image11-300x126.jpg 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image11-768x323.jpg 768w\" sizes=\"auto, (max-width: 808px) 100vw, 808px\" \/><\/p>\n<p><b>11\uff1a<\/b>\u8cb7\u63db\u3048\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306e\u7a2e\u985e\uff08\u5efa\u7269\u306a\u3069\uff09\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>12\uff1a<\/b>\u53d6\u5f97\u8cc7\u7523\u306e\u6240\u5728\u5730\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>13\uff1a<\/b>\u53d6\u5f97\u8cc7\u7523\u306e\u53d6\u5f97\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>14\uff1a<\/b>\u53d6\u5f97\u4fa1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>15\uff1a<\/b>\u53d6\u5f97\u8cc7\u7523\u3092\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u65e5\u307e\u305f\u306f\u898b\u8fbc\u307f\u306e\u65e5\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>16\uff5e20.<\/b>\u8cb7\u63db\u8cc7\u7523\u304c\u571f\u5730\u7b49\u3067\u3042\u308b\u3068\u304d\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u4f9b\u7528\u4e88\u5b9a\u65e5\u3001\u4e8b\u696d\u4f9b\u7528\u65e5\u3001\u571f\u5730\u7b49\u306e\u9762\u7a4d\u3001\u7279\u4f8b\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u9762\u7a4d\u3001\u53d6\u5f97\u4fa1\u984d\uff08\u300c14\u300d\u00d7\uff08\u300c18\u300d\uff0d\u300c19\u300d\uff09\/\u300c18\u300d\uff09\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h4>\u5e33\u7c3f\u4fa1\u984d\u306e\u6e1b\u984d\u7b49\u3092\u3057\u305f\u5834\u5408<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-71223\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image13.jpg\" alt=\"\u5e33\u7c3f\u4fa1\u984d\u306e\u6e1b\u984d\u7b49\u3092\u3057\u305f\u5834\u5408\" width=\"809\" height=\"350\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image13.jpg 809w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image13-300x130.jpg 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image13-768x332.jpg 768w\" sizes=\"auto, (max-width: 809px) 100vw, 809px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/13(05).pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><b>21\uff5e29<\/b>\u306e\u5404\u9805\u76ee\u306f\u3001\u5727\u7e2e\u8a18\u5e33\u306b\u3088\u308a\u53d6\u5f97\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u76f4\u63a5\u6e1b\u984d\u3057\u305f\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u7a4d\u7acb\u91d1\u3092\u7a4d\u307f\u7acb\u3066\u3066\u7d4c\u7406\u51e6\u7406\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002<\/p>\n<p><b>21\uff1a<\/b>\u7d4c\u7406\u51e6\u7406\u306b\u3088\u308a\u53d6\u5f97\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3057\u305f\u91d1\u984d\u3001\u3042\u308b\u3044\u306f\u7a4d\u7acb\u91d1\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>22\uff1a<\/b>\u5727\u7e2e\u57fa\u790e\u53d6\u5f97\u4fa1\u984d\u3068\u3057\u3066\u3001\u300c14\u300d\u300c20\u300d\u300c22\u300d\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>23\uff5e26\uff1a<\/b>\u8cb7\u63db\u8cc7\u7523\u3092\u524d\u671f\u4ee5\u524d\u306b\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u8a18\u8f09\u9805\u76ee\u3067\u3059\u3002\u524d\u671f\u672b\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u5e33\u7c3f\u4fa1\u984d\u3001\u5727\u7e2e\u57fa\u790e\u53d6\u5f97\u4fa1\u984d\uff08\u300c23\u300d\u00d7\uff08\u300c25\u300d\/\u300c24\u300d\uff09\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>27\uff1a<\/b>\u5727\u7e2e\u9650\u5ea6\u984d\u3068\u3057\u3066\u3001\uff08\u300c23\u300d\u307e\u305f\u306f\u300c26\u300d\uff09\u00d7\u300c10\u300d\u00d7\u5727\u7e2e\u5272\u5408\uff08\u8cb7\u63db\u8cc7\u7523\u306e\u533a\u5206\u306b\u5fdc\u3058\u305f\u5272\u5408\uff09\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>28\uff1a<\/b>\u5727\u7e2e\u9650\u5ea6\u8d85\u904e\u984d\u3068\u3057\u3066\u3001\u300c21\u300d\uff0d\u300c27\u300d\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>29\uff1a<\/b>\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u91d1\u984d\u3068\u3057\u3066\u3001\u8a72\u5f53\u3059\u308b\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h4>\u5bfe\u4fa1\u306e\u984d\u306e\u6b8b\u984d\u306e\u8a08\u7b97<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-71224\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image14.jpg\" alt=\"\u5bfe\u4fa1\u306e\u984d\u306e\u6b8b\u984d\u306e\u8a08\u7b97\" width=\"394\" height=\"321\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image14.jpg 394w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image14-300x244.jpg 300w\" sizes=\"auto, (max-width: 394px) 100vw, 394px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/13(05).pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cb7\u63db\u8cc7\u7523\u304c2\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u306f\u3001\u307e\u305a\u4e00\u306e\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u9054\u3059\u308b\u307e\u3067\u5bfe\u4fa1\u306e\u984d\u3092\u5145\u3066\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u6b8b\u984d\u306e\u8a08\u7b97\u304c\u5fc5\u8981\u3067\u3059\u300230\uff5e36\u306e\u5404\u9805\u76ee\u306f\u6b8b\u984d\u306b\u95a2\u3059\u308b\u8a08\u7b97\u306e\u9805\u76ee\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b>30\uff1a<\/b>\u300c6\u300d\u306e\u8b72\u6e21\u8cc7\u7523\u306e\u5bfe\u4fa1\u306e\u984d\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>31\uff1a<\/b>\u300c30\u300d\u306e\u984d\u306e\u3046\u3061\u8b72\u6e21\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u3067\u4f7f\u7528\u3057\u305f\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>32\uff1a<\/b>\u7279\u5225\u52d8\u5b9a\u306e\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u308b\u91d1\u984d\u3068\u3057\u3066\u3001\u300c30\u300d\u304b\u3089\u300c31\u300d\u306e\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b>33\uff5e36\uff1a<\/b><br 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srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image15.jpg 416w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/03\/image15-300x234.jpg 300w\" sizes=\"auto, (max-width: 416px) 100vw, 416px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2023\/pdf\/13(05).pdf\" target=\"_blank\" 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