{"id":73803,"date":"2024-08-23T17:17:48","date_gmt":"2024-08-23T08:17:48","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=73803"},"modified":"2025-04-23T19:21:10","modified_gmt":"2025-04-23T10:21:10","slug":"%e4%bb%ae%e6%b1%ba%e7%ae%97%e3%81%a8%e3%81%af%ef%bc%9f%e4%ba%88%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84%e3%82%84%e4%b8%ad%e9%96%93%e7%94%b3%e5%91%8a%e3%81%ae%e3%83%a1%e3%83%aa","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/73803\/","title":{"rendered":"\u4eee\u6c7a\u7b97\u3068\u306f\uff1f\u4e88\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044\u3084\u4e2d\u9593\u7533\u544a\u306e\u30e1\u30ea\u30c3\u30c8\u3001\u9078\u3073\u65b9\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u4eee\u6c7a\u7b97\u3068\u306f\u3001\u4e2d\u9593\u7533\u544a\u306e\u65b9\u6cd5\u306e1\u3064\u3067\u3059\u3002\u4e2d\u9593\u7533\u544a\u306b\u306f\u4e88\u5b9a\u7533\u544a\u3082\u3042\u308a\u3001\u3069\u3061\u3089\u3092\u9078\u3076\u304b\u306f\u81ea\u7531\u3067\u3059\u304c\u3001\u305d\u308c\u305e\u308c\u3069\u3061\u3089\u304c\u9069\u3057\u305f\u65b9\u6cd5\u306a\u306e\u304b\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4eee\u6c7a\u7b97\u306e\u6982\u8981\u3068\u3068\u3082\u306b\u4e2d\u9593\u7533\u544a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4e8b\u696d\u8005\u3084\u4eee\u6c7a\u7b97\u3068\u4e88\u5b9a\u7533\u544a\u306e\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u304b\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u4eee\u6c7a\u7b97\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4eee\u6c7a\u7b97\u3068\u306f\u3001\u4e2d\u9593\u7533\u544a\u306e\u65b9\u6cd5\u306e1\u3064\u3067\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u3001\u4e2d\u9593\u7533\u544a\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3064\u3064\u3001\u4eee\u6c7a\u7b97\u306e\u8a73\u3057\u3044\u5185\u5bb9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f\u3001\u4e2d\u9593\u7533\u544a\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u3087\u3046\u3002\u6cd5\u4eba\u306b\u304a\u3044\u3066\u306f\u4e8b\u696d\u5e74\u5ea6\u3054\u3068\u306b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3092\u884c\u3044\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306e\u7533\u544a\u3068\u7d0d\u4ed8\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"572\" title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a>\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u7fa9\u52d9\u304c\u3042\u308b\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3082\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u308c\u3089\u6cd5\u4eba\u7a0e\u3068\u6d88\u8cbb\u7a0e\u306b\u306f\u3001\u4e2d\u9593\u7533\u544a\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308a\u3001\u524d\u671f\u306e\u7a0e\u984d\u304c\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u3001\u4e2d\u9593\u7533\u544a\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4e2d\u9593\u7533\u544a\u3068\u306f\u3001\u5358\u306b\u8a00\u3046\u3068\u300c\u7a0e\u91d1\u306e\u524d\u6255\u3044\u5236\u5ea6\u300d\u306e\u3053\u3068\u3092\u610f\u5473\u3057\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u305d\u306e\u671f\u306e\u7a0e\u91d1\u306e\u4e00\u90e8\u3092\u7d0d\u3081\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><strong>\u4e2d\u9593\u7533\u544a\u306e\u65b9\u6cd5\u306f2\u3064\u3042\u308a\uff08\u6b21\u9805\u53c2\u7167\uff09\u3001\u305d\u306e\u3046\u3061\u306e1\u3064\u304c\u4eee\u6c7a\u7b97\u3067\u3059\u3002<\/strong>\u4eee\u6c7a\u7b97\u3067\u306f\u3001\u4e2d\u9593\u7533\u544a\u306e\u5bfe\u8c61\u671f\u9593\u30921\u8ab2\u7a0e\u671f\u9593\u3068\u307f\u306a\u3057\u3066\u4eee\u306e\u6c7a\u7b97\u3092\u884c\u3044\u3001\u305d\u306e\u4eee\u6c7a\u7b97\u306e\u7d50\u679c\u306b\u57fa\u3065\u3044\u3066\u7533\u544a\u7d0d\u4ed8\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u4eee\u6c7a\u7b97\u306e\u5bfe\u8c61\u671f\u9593\u306f\u3001\u4e2d\u9593\u7533\u544a\u306e\u56de\u6570\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u306f\u5e741\u56de\u306e\u305f\u3081\u3001\u5bfe\u8c61\u671f\u9593\u306f\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u30896\u30f6\u6708\u9593\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4eee\u6c7a\u7b97\u3067\u306f\u6c7a\u7b97\u51e6\u7406\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u305d\u308c\u306a\u308a\u306b\u52b4\u529b\u3084\u624b\u9593\u304c\u751f\u3058\u308b\u70b9\u304c\u96e3\u70b9\u3067\u3059\u3002\u306a\u304a\u3001\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u3067\u306f\u3001\u4eee\u6c7a\u7b97\u306b\u57fa\u3065\u304f\u7d0d\u7a0e\u984d\u304c\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/12964\/\" data-internallinksmanager029f6b8e52c=\"429\" title=\"\u4e88\u5b9a\u7d0d\u7a0e\">\u4e88\u5b9a\u7d0d\u7a0e<\/a>\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3057\u305f\u7a0e\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u4eee\u6c7a\u7b97\u65b9\u5f0f\u306f\u9078\u629e\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u306b\u304a\u3044\u3066\u4eee\u306b\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u7a0e\u984d\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3>\u4e2d\u9593\u7533\u544a\u306e\u7a2e\u985e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e2d\u9593\u7533\u544a\u306b\u306f\u3001\u6b21\u306e2\u7a2e\u985e\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<ul>\n<li>\u4eee\u6c7a\u7b97<\/li>\n<li>\u4e88\u5b9a\u7533\u544a<\/li>\n<\/ul>\n<p>\u3069\u3061\u3089\u3092\u9078\u629e\u3059\u308b\u304b\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u4efb\u610f\u3067\u3059\u3002\u9078\u629e\u3059\u308b\u65b9\u6cd5\u306b\u5bfe\u3057\u3066\u4e8b\u524d\u7533\u8acb\u306a\u3069\u306f\u4e0d\u8981\u3067\u3001\u6bce\u5e74\u5909\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u4eee\u6c7a\u7b97\uff1a\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u304b\u30896\u30f6\u6708\u9593\u30921\u4e8b\u696d\u5e74\u5ea6\u3068\u307f\u306a\u3057\u3066\u4e2d\u9593\u6c7a\u7b97\u3092\u884c\u3044\u3001\u305d\u308c\u306b\u57fa\u3065\u3044\u3066\u3001\u4e2d\u9593\u7533\u544a\u3092\u884c\u3046\u65b9\u6cd5<\/li>\n<li>\u4e88\u5b9a\u7533\u544a\uff1a\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u984d\u7b49\u306e\u534a\u5206\u3092\u3001\u534a\u671f\u7d4c\u904e\u5f8c\u304b\u30892\u30f6\u6708\u4ee5\u5185\u306b\u7d0d\u7a0e\u3059\u308b\u65b9\u6cd5<\/li>\n<\/ul>\n<p>\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u306f\u6b21\u9805\u3067\u3001\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4eee\u6c7a\u7b97\u3068\u4e88\u5b9a\u7533\u544a\u306e\u9055\u3044<\/h3>\n<p>\u4e2d\u9593\u7533\u544a\u306e\u305f\u3081\u306b\u4eee\u6c7a\u7b97\u3092\u884c\u3046\u3068\u3001\u78ba\u5b9a\u7533\u544a\u3068\u540c\u69d8\u306b\u66f8\u985e\u4f5c\u6210\u3068\u3044\u3063\u305f\u624b\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u305d\u3046\u3044\u3063\u305f\u3053\u3068\u304c\u5fc5\u8981\u306a\u3044\u4e88\u5b9a\u7533\u544a\u304c\u9078\u3070\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u65b9\u3001\u524d\u671f\u306b\u591a\u984d\u306e\u5229\u76ca\u304c\u51fa\u3066\u591a\u304f\u7d0d\u7a0e\u3057\u305f\u3082\u306e\u306e\u4eca\u671f\u306f\u7d4c\u55b6\u304c\u82e6\u3057\u3044\u5834\u5408\u3084\u524d\u671f\u306e\u6d88\u8cbb\u7a0e\u984d\u304c\u7279\u5225\u591a\u304b\u3063\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u4eee\u6c7a\u7b97\u306e\u307b\u3046\u304c\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"449\" title=\"\u8cc7\u91d1\u7e70\u308a\">\u8cc7\u91d1\u7e70\u308a<\/a>\u304c\u697d\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u306f\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\">\n<thead>\n<tr>\n<th style=\"width: 10.562%;\"><span style=\"font-weight: 400;\">\u7a2e\u985e<\/span><\/th>\n<th style=\"width: 36.7248%;\"><span style=\"font-weight: 400;\">\u4eee\u6c7a\u7b97<\/span><\/th>\n<th style=\"width: 51.938%;\"><span style=\"font-weight: 400;\">\u4e88\u5b9a\u7533\u544a<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 10.562%;\"><span style=\"font-weight: 400;\">\u7533\u544a\u65b9\u6cd5<\/span><\/td>\n<td style=\"width: 36.7248%;\"><span style=\"font-weight: 400;\">\u78ba\u5b9a\u7533\u544a\u3068\u540c\u3058\u3088\u3046\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" data-internallinksmanager029f6b8e52c=\"484\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\u985e\u306a\u3069\u3092\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b<\/span><\/td>\n<td style=\"width: 51.938%;\"><span style=\"font-weight: 400;\">\u30fb\u4e88\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30fb\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u4e88\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3044\u3068\u3001\u524d\u5e74\u5ea6\u5b9f\u7e3e\u306b\u3088\u308b\u4e2d\u9593\u5831\u544a\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u304c\u3001\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u4e88\u5b9a\u7d0d\u4ed8\u304c\u5fc5\u8981<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.562%;\"><span style=\"font-weight: 400;\">\u8a08\u7b97\u65b9\u6cd5<\/span><\/td>\n<td style=\"width: 36.7248%;\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u304b\u30896\u30f6\u6708\u9593\u30921\u4e8b\u696d\u5e74\u5ea6\u3068\u307f\u306a\u3057\u3066\u4e2d\u9593\u6c7a\u7b97\u3092\u884c\u3044\u3001\u305d\u308c\u306b\u57fa\u3065\u3044\u3066\u3001\u4e2d\u9593\u7533\u544a\u3092\u884c\u3046\u65b9\u6cd5<\/span><\/td>\n<td style=\"width: 51.938%;\"><span style=\"font-weight: 400;\">\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u984d\u7b49\u306e\u534a\u5206\u3092\u3001\u534a\u671f\u7d4c\u904e\u5f8c\u304b\u30892\u30f6\u6708\u4ee5\u5185\u306b\u7d0d\u7a0e\u3059\u308b\u65b9\u6cd5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.562%;\"><span style=\"font-weight: 400;\">\u7533\u544a\u4e0d\u8981\u306e\u5834\u5408<\/span><\/td>\n<td style=\"width: 88.6628%;\" colspan=\"2\"><span style=\"font-weight: 400;\">\u30fb\u4e88\u5b9a\u7d0d\u4ed8\u984d10\u4e07\u5186\u4ee5\u4e0b\u306f\u7533\u544a\u4e0d\u8981<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30fb\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306a\u3069\u3067\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d\u304c\u306a\u3044\u30b1\u30fc\u30b9\u306a\u3069<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u4e2d\u9593\u7533\u544a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4e8b\u696d\u8005\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e2d\u9593\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u4e8b\u696d\u8005\u306f\u3001\u524d\u5e74\u5ea6\u306e\u7a0e\u984d\u304c\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u8d85\u3048\u305f\u4e8b\u696d\u8005\u3067\u3059\u3002<\/b><\/span>\u65b0\u8a2d\u6cd5\u4eba\u306b\u304a\u3044\u3066\u306f\u524d\u5e74\u5ea6\u5b9f\u7e3e\u304c\u5b58\u5728\u3057\u306a\u3044\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u4e2d\u9593\u7533\u544a\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u3067\u5177\u4f53\u7684\u306a\u5bfe\u8c61\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u3067\u306f\u305d\u308c\u305e\u308c\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\uff1c\u6cd5\u4eba\u7a0e\uff1e<\/strong><\/p>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u984d\u304c20\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u306e\u5bfe\u8c61\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u3084<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/326\/\" data-internallinksmanager029f6b8e52c=\"488\" title=\"\u5408\u540c\u4f1a\u793e\">\u5408\u540c\u4f1a\u793e<\/a>\u3068\u3044\u3063\u305f\u666e\u901a\u6cd5\u4eba\u3067\u3001NPO\u6cd5\u4eba\u3084\u516c\u76ca\u6cd5\u4eba\u306a\u3069\u306f\u4e2d\u9593\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e2d\u9593\u7533\u544a\u304c\u5fc5\u8981\u306a\u6cd5\u4eba\u306b\u306f\u7a0e\u52d9\u7f72\u304b\u3089\u4e2d\u9593\u7533\u544a\u66f8\u304c\u9001\u3089\u308c\u3066\u304f\u308b\u305f\u3081\u3001\u5bfe\u5fdc\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\uff1c\u6d88\u8cbb\u7a0e\uff1e<\/strong><\/p>\n<p>\u4e2d\u9593\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u500b\u4eba\uff1a\u524d\u5e74\u306e\u5730\u65b9\u6d88\u8cbb\u7a0e\u3092\u9664\u3044\u305f\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u304c48\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408<\/li>\n<li>\u6cd5\u4eba\uff1a\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u5730\u65b9\u6d88\u8cbb\u7a0e\u3092\u9664\u3044\u305f\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u304c48\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408<\/li>\n<\/ul>\n<p>\u6d88\u8cbb\u7a0e\u306e\u5834\u5408\u306f\u3001\u524d\u5e74\u5ea6\u306e\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u306b\u5fdc\u3058\u3066\u3001\u305d\u308c\u305e\u308c\u4e2d\u9593\u7533\u544a\u306e\u56de\u6570\u3068\u4e88\u5b9a\u7d0d\u7a0e\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u8a73\u7d30\u306f\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u3053\u3061\u3089\u3082\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u5bfe\u8c61\u8005\u306b\u306f\u4e2d\u9593\u7533\u544a\u66f8\u304c\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th><span style=\"font-weight: 400;\">\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d<\/span><\/th>\n<th><span style=\"font-weight: 400;\">\u4e2d\u9593\u7533\u544a\u56de\u6570<\/span><\/th>\n<th><span style=\"font-weight: 400;\">\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">48\u4e07\u5186\u8d85\uff5e400\u4e07\u5186\u4ee5\u4e0b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e741\u56de<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u306e12\u5206\u306e6<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">400\u4e07\u5186\u8d85\uff5e4,800\u4e07\u5186\u4ee5\u4e0b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e743\u56de<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u306e12\u5206\u306e3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4,800\u4e07\u5186\u8d85<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e7411\u56de<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u306e12\u5206\u306e1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001\u6d88\u8cbb\u7a0e\u3067\u306f\u4efb\u610f\u306e\u4e2d\u9593\u7533\u544a\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u672c\u6765\u3001\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u300c\u4efb\u610f\u306e\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u65e8\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308c\u3070\u3001\u4e2d\u9593\u7533\u544a\u304c\u53ef\u80fd\u306b\u306a\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6609.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.6609\u3000\u4e2d\u9593\u7533\u544a\u306e\u65b9\u6cd5<\/a><\/p>\n<h2>\u4eee\u6c7a\u7b97\u3068\u4e88\u5b9a\u7533\u544a\u306e\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\uff1f<\/h2>\n<p><strong>\u3067\u306f\u3001\u4eee\u6c7a\u7b97\u3068\u4e88\u5b9a\u7533\u544a\u306e\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/strong>\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5927\u307e\u304b\u306a\u7d0d\u7a0e\u984d\u306e\u30a4\u30e1\u30fc\u30b8\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\uff1a\u4e8b\u696d\u5e74\u5ea6\uff1a4\u67081\u65e5\u301c3\u670831\u65e5\u3068\u3059\u308b\u6cd5\u4eba\u3002\u524d\u5e74\u306e\u6cd5\u4eba\u7a0e\u984d\u304c240\u4e07\u5186\u30024\u67081\u65e5\uff5e9\u670830\u65e5\u307e\u3067\u306e\u4eee\u6c7a\u7b97\u306b\u3088\u308b\u3001\u4eca\u5e74\u5ea6\u306e\u4e0a\u671f\u306e\u8a08\u7b97\u7d0d\u7a0e\u984d\u304c100\u4e07\u5186\u3068\u3059\u308b\u3068\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u524d\u671f\u5b9f\u7e3e\u306b\u57fa\u3065\u304f\u4e88\u5b9a\u7533\u544a\u3092\u9078\u3093\u3060\u5834\u5408\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\uff1a120\u4e07\u5186<\/li>\n<li>\u4eee\u6c7a\u7b97\u3092\u9078\u3093\u3060\u5834\u5408\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\uff1a100\u4e07\u5186<\/li>\n<li>\u307f\u306a\u3057\u7533\u544a\uff1a120\u4e07\u5186<\/li>\n<\/ul>\n<p>\u203b\u307f\u306a\u3057\u7533\u544a\u3068\u306f\u3001\u4e2d\u9593\u7533\u544a\u3092\u884c\u3046\u3079\u304d\u6cd5\u4eba\u304c\u4e2d\u9593\u7533\u544a\u3092\u671f\u9650\u307e\u3067\u306b\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u3001\u7533\u544a\u671f\u9650\u306b\u304a\u3044\u3066\u4e2d\u9593\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u3082\u306e<\/p>\n<h3>\u4eee\u6c7a\u7b97\u3092\u9078\u3076\u3079\u304d\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: 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