{"id":77628,"date":"2024-11-19T08:59:08","date_gmt":"2024-11-18T23:59:08","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=77628"},"modified":"2026-02-18T14:23:41","modified_gmt":"2026-02-18T05:23:41","slug":"%e9%9b%bb%e5%ad%90%e5%b8%b3%e7%b0%bf%e4%bf%9d%e5%ad%98%e6%b3%95%e3%81%af%e5%8f%a3%e5%ba%a7%e6%8c%af%e6%9b%bf%e3%81%ae%e5%a0%b4%e5%90%88%e3%81%af%e5%af%be%e8%b1%a1%e3%81%a8%e3%81%aa%e3%82%8b%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/77628\/","title":{"rendered":"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u53e3\u5ea7\u632f\u66ff\u306e\u5834\u5408\u306f\u5bfe\u8c61\u3068\u306a\u308b\uff1f\u4fdd\u5b58\u8981\u4ef6\u3084\u4fdd\u5b58\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44331\/\" data-internallinksmanager029f6b8e52c=\"72\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5<\/a>\u306f\u5e33\u7c3f\u3084\u66f8\u985e\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u5316\u3057\u3066\u4fdd\u5b58\u3059\u308b\u305f\u3081\u306e\u898f\u5b9a\u3092\u5b9a\u3081\u305f\u6cd5\u5f8b\u3067\u3059\u3002\u8acb\u6c42\u3084\u652f\u6255\u3044\u306b\u95a2\u3059\u308b\u66f8\u985e\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u306b\u8a72\u5f53\u3057\u3001\u30cd\u30c3\u30c8\u4e0a\u3067\u306e\u53e3\u5ea7\u632f\u66ff\u3082\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u304a\u3051\u308b\u53e3\u5ea7\u632f\u66ff\u306e\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3059\u308b\u969b\u306e\u6761\u4ef6\u3084\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\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\/1307\/?provider=ac_basic&provider_info=cv.77628.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\/basic\/wp-content\/uploads\/2025\/12\/minibook_accounting_77488.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>\u4e3b\u8981\u91d1\u878d\u6a5f\u95a2\u306e\u53e3\u5ea7\u632f\u66ff\u4f9d\u983c\u66f8 \u4e00\u89a7\uff0b\u8a18\u5165\u4f8b<\/p>\n                    <p 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href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r603.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011<\/a><\/p>\n<h3>\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u5bfe\u8c61\u306f\u3001\u300c\u96fb\u5b50\u7684\u306b\u3084\u308a\u3068\u308a\u3057\u305f\u60c5\u5831\u300d\u3067\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u624b\u66f8\u304d\u3067\u4f5c\u6210\u3057\u305f\u53e3\u5ea7\u632f\u66ff\u306b\u95a2\u3059\u308b\u66f8\u985e\u306f\u4fdd\u5b58\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u3001\u7d19\u306e\u307e\u307e\u4fdd\u5b58\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u53e3\u5ea7\u632f\u66ff\u306f\u4e00\u822c\u7684\u306b<a href=\"https:\/\/biz.moneyforward.com\/invoice\/\" data-internallinksmanager029f6b8e52c=\"459\" title=\"\u8acb\u6c42\u66f8\">\u8acb\u6c42\u66f8<\/a>\u3092\u767a\u884c\u3057\u306a\u3044\u305f\u3081\u3001\u3053\u308c\u306b\u4ee3\u308f\u308b\u3082\u306e\u3092\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u8981\u4ef6<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u304a\u3044\u3066\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3059\u308b\u969b\u306f\u4fdd\u5b58\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<ul>\n<li>\u771f\u5b9f\u6027\u306e\u78ba\u4fdd<\/li>\n<li>\u53ef\u8996\u6027\u306e\u78ba\u4fdd<\/li>\n<\/ul>\n<h3>\u4fdd\u5b58\u8981\u4ef6\u2460\u771f\u5b9f\u6027\u306e\u78ba\u4fdd<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u3068\u306f\u3001\u4fdd\u5b58\u3057\u3066\u3042\u308b\u30c7\u30fc\u30bf\u304c\u6539\u3056\u3093\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u6b63\u3057\u3044\u72b6\u614b\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u3067\u3059\u3002<\/b><\/span>\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u4ed8\u4e0e\u3055\u308c\u305f\u66f8\u985e\u30c7\u30fc\u30bf\u3092\u6388\u53d7\u3059\u308b<\/li>\n<li>\u66f8\u985e\u30c7\u30fc\u30bf\u3092\u53d7\u9818\u3057\u305f\u306e\u3061\u3001\u3059\u307f\u3084\u304b\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3059\u308b<\/li>\n<li>\u66f8\u985e\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u30fb\u524a\u9664\u304c\u884c\u3048\u306a\u3044\u3001\u307e\u305f\u306f\u8a02\u6b63\u30fb\u524a\u9664\u306e\u5c65\u6b74\u304c\u6b8b\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3059\u308b<\/li>\n<li>\u8a02\u6b63\u30fb\u524a\u9664\u3092\u9632\u6b62\u3059\u308b\u793e\u5185\u306e\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u3092\u5b9a\u3081\u3066\u904b\u7528\u3059\u308b<\/li>\n<\/ol>\n<p>\u4e0a\u8a18\u306e\u3069\u308c\u3092\u9078\u629e\u3059\u308b\u304b\u306f\u4f01\u696d\u306e\u904b\u55b6\u65b9\u91dd\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u300c1\u300d\u306e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u4ed8\u4e0e\u3055\u308c\u305f\u30c7\u30fc\u30bf\u3092\u6388\u53d7\u306e\u307f\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u3001\u53d6\u5f15\u76f8\u624b\u306e\u3059\u3079\u3066\u304c\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3057\u3066\u304f\u308c\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u305f\u3081\u3001\u73fe\u5b9f\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c2\u300d\u300c3\u300d\u306e\u3088\u3046\u306b\u3001\u6388\u53d7\u5f8c\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3001\u307e\u305f\u306f\u3001\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u30fb\u524a\u9664\u3092\u7ba1\u7406\u3059\u308b\u5834\u5408\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3057\u305f\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u304c\u7406\u60f3\u3067\u3059\u3002<\/p>\n<p>\u3082\u3057\u3001\u30b3\u30b9\u30c8\u9762\u3067\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\u304c\u96e3\u3057\u3051\u308c\u3070\u3001\u300c4\u300d\u306e\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u3092\u5b9a\u3081\u3066\u904b\u7528\u3059\u308b\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003:<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r603.pdf#page=20\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011<\/a><\/p>\n<h3>\u4fdd\u5b58\u8981\u4ef6\u2461\u53ef\u8996\u6027\u306e\u78ba\u4fdd<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u3068\u306f\u3001\u4fdd\u5b58\u3057\u3066\u3042\u308b\u30c7\u30fc\u30bf\u3092\u3044\u3064\u3067\u3082\u691c\u7d22\u30fb\u8868\u793a\u3067\u304d\u308b\u72b6\u614b\u306b\u3057\u3066\u304a\u304f\u305f\u3081\u306e\u8981\u4ef6\u3067\u3059\u3002<\/b><\/span>\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3059\u3079\u3066\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u4fdd\u5b58\u3057\u3066\u3042\u308b\u30c7\u30fc\u30bf\u3092\u3044\u3064\u3067\u3082\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3084\u30d7\u30ea\u30f3\u30bf\u30fc\u3001\u6a5f\u5668\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u5099\u3048\u4ed8\u3051\u308b<\/li>\n<li>\u81ea\u793e\u3067\u958b\u767a\u3057\u305f\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u6982\u8981\u66f8\u3092\u5099\u3048\u4ed8\u3051\u308b<\/li>\n<li>\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd<\/li>\n<\/ol>\n<p>\u307e\u305f\u300c\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u300d\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u53d6\u5f15\u3057\u305f\u65e5\u4ed8\u3001\u53d6\u5f15\u91d1\u984d\u3001\u53d6\u5f15\u5148\u3092\u6761\u4ef6\u8a2d\u5b9a\u3057\u3066\u691c\u7d22\u3067\u304d\u308b<\/li>\n<li>\u53d6\u5f15\u3057\u305f\u65e5\u4ed8\u3001\u307e\u305f\u306f\u53d6\u5f15\u91d1\u984d\u306e\u7bc4\u56f2\u3092\u6307\u5b9a\u3057\u3066\u691c\u7d22\u3067\u304d\u308b<\/li>\n<li>\u4e8c\u3064\u4ee5\u4e0a\u306e\u9805\u76ee\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u691c\u7d22\u3067\u304d\u308b<\/li>\n<\/ol>\n<p>\u306a\u304a\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u7a0e\u52d9\u8077\u54e1\u304b\u3089\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3088\u3046\u6c42\u3081\u3089\u308c\u3001\u3059\u3050\u306b\u5fdc\u3058\u3089\u308c\u308b\u72b6\u614b\u3067\u3042\u308c\u3070\u3001\u691c\u7d22\u6a5f\u80fd\u306e\u6761\u4ef62.3\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003:<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/a><\/p>\n<h2>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306e\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3059\u308b\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3067\u306e\u632f\u8fbc\u7b49\u306e\u53d6\u5f15\u60c5\u5831\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u5316\u3057\u3066\u4fdd\u5b58\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<ol>\n<li>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3082\u3057\u304f\u306f\u5370\u5237\u6a5f\u80fd\u3092\u5229\u7528<\/li>\n<li>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306e\u53d6\u5f15\u30c7\u30fc\u30bf\u3068\u9023\u643a\u3067\u304d\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\" data-internallinksmanager029f6b8e52c=\"239\" title=\"\u4f1a\u8a08\u30bd\u30d5\u30c8\">\u4f1a\u8a08\u30bd\u30d5\u30c8<\/a>\u306e\u5c0e\u5165<\/li>\n<\/ol>\n<h3>\u2460\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3082\u3057\u304f\u306f\u5370\u5237\u6a5f\u80fd\u3092\u5229\u7528<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3067\u632f\u8fbc\u7b49\u3092\u3057\u305f\u5834\u5408\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306e\u5165\u51fa\u91d1\u660e\u7d30\u3084\u632f\u8fbc\u5c65\u6b74\u4e00\u89a7\u306a\u3069\u304b\u3089\u3001\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u4fdd\u5b58\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u5370\u5237\u6a5f\u80fd\u3092\u5229\u7528\u3057\u3066PDF\u5316\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u3001\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u6a5f\u80fd\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u660e\u7d30\u753b\u9762\u3092\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8\u3067\u4fdd\u5b58\u3057\u3066\u3082\u304b\u307e\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u305f\u969b\u306f\u300c\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u300d\u306e\u691c\u7d22\u6a5f\u80fd\u3092\u78ba\u4fdd\u3067\u304d\u308b\u3088\u3046\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u304c\u308f\u304b\u308b\u30d5\u30a1\u30a4\u30eb\u540d\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\u53d6\u5f15\u65e5\u4ed8<\/li>\n<li>\u91d1\u984d<\/li>\n<li>\u53d6\u5f15\u5148\u540d<\/li>\n<\/ul>\n<p>\u306a\u304a\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u4e0a\u306e\u5165\u51fa\u91d1\u660e\u7d30\u3084\u901a\u5e33\u306e\u5185\u5bb9\u304c\u3044\u3064\u3067\u3082\u78ba\u8a8d\u3067\u304d\u308b\u72b6\u614b\u3067\u3042\u308c\u3070\u3001\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b:<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47722\/?provider=ac_basic&amp;provider_info=cv.77628.part.article\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5 PDF\u30c7\u30fc\u30bf\u53d6\u6271\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/p>\n<p>\u53c2\u8003:<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r603.pdf#page=17\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\u554f9-2<\/a><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r603.pdf#page=38\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\u554f40-2<\/a><\/p>\n<h3>\u2461\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306e\u53d6\u5f15\u30c7\u30fc\u30bf\u3068\u9023\u643a\u3067\u304d\u308b\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u5c0e\u5165<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5930.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u671f\u9593<\/a><\/p>\n<p>:<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_2.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 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