{"id":77967,"date":"2024-12-03T09:28:21","date_gmt":"2024-12-03T00:28:21","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=77967"},"modified":"2026-04-22T15:51:10","modified_gmt":"2026-04-22T06:51:10","slug":"%e8%b2%bf%e6%98%93%e6%9b%b8%e9%a1%9e%e3%81%af%e9%9b%bb%e5%ad%90%e3%83%87%e3%83%bc%e3%82%bf%e7%ad%89%e3%81%a7%e4%bf%9d%e5%ad%98%e3%81%a7%e3%81%8d%e3%82%8b%ef%bc%9f-%e9%96%a2%e7%a8%8e%e6%b3%95%e3%81%ab","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/77967\/","title":{"rendered":"\u8cbf\u6613\u66f8\u985e\u306f\u96fb\u5b50\u30c7\u30fc\u30bf\u7b49\u3067\u4fdd\u5b58\u3067\u304d\u308b\uff1f 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rel=\"noopener\">\u7a0e\u95a2\uff5c\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u7fa9\u52d9\u3068\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6<\/a><\/p>\n<p>\u95a2\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u5099\u4ed8\u3051\u304a\u3088\u3073\u4fdd\u5b58\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5e33\u7c3f\u306e\u3053\u3068\u3092\u3001\u95a2\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u3068\u3044\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u95a2\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u4fdd\u5b58\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u66f8\u985e\u306e\u3053\u3068\u3092\u3001\u95a2\u7a0e\u95a2\u4fc2\u66f8\u985e\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u95a2\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3001\u8f38\u5165\u8005\u3068\u8f38\u51fa\u8005\u306b\u3088\u3063\u3066\u9055\u3046\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8f38\u5165\u8005\uff5c\u4fdd\u5b58\u304c\u5fc5\u8981\u306a\u5e33\u7c3f\u66f8\u985e\u3068\u4fdd\u5b58\u671f\u9593<\/h3>\n<p><span 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href=\"https:\/\/laws.e-gov.go.jp\/law\/329AC0000000061#Mp-Ch_9-At_94:~:text=%E7%AC%AC%E4%B9%9D%E5%8D%81%E5%9B%9B%E6%9D%A1%E7%94%B3%E5%91%8A%E7%B4%8D%E7%A8%8E%E6%96%B9%E5%BC%8F%E3%81%8C%E9%81%A9%E7%94%A8%E3%81%95%E3%82%8C%E3%82%8B%E8%B2%A8%E7%89%A9%EF%BC%88%E7%89%B9%E4%BE%8B%E8%BC%B8%E5%85%A5%E8%80%85%E3%81%AE%E7%89%B9%E4%BE%8B%E7%94%B3%E5%91%8A%E8%B2%A8%E7%89%A9%E3%82%92%E9%99%A4%E3%81%8F%E3%80%82%EF%BC%89%E3%82%92%E6%A5%AD%E3%81%A8%E3%81%97%E3%81%A6%E8%BC%B8%E5%85%A5%E3%81%99%E3%82%8B%E8%80%85%E3%81%AF%E3%80%81%E6%94%BF%E4%BB%A4%E3%81%A7%E5%AE%9A%E3%82%81%E3%82%8B%E3%81%A8%E3%81%93%E3%82%8D%E3%81%AB%E3%82%88%E3%82%8A%E3%80%81%E5%BD%93%E8%A9%B2%E8%B2%A8%E7%89%A9%E3%81%AE%E5%93%81%E5%90%8D%E3%80%81%E6%95%B0%E9%87%8F%E5%8F%8A%E3%81%B3%E4%BE%A1%E6%A0%BC%E3%81%9D%E3%81%AE%E4%BB%96%E3%81%AE%E5%BF%85%E8%A6%81%E3%81%AA%E4%BA%8B%E9%A0%85%E3%82%92%E8%A8%98%E8%BC%89%E3%81%97%E3%81%9F%E5%B8%B3%E7%B0%BF%EF%BC%88%E4%BB%A5%E4%B8%8B%E3%80%8C%E9%96%A2%E7%A8%8E%E9%96%A2%E4%BF%82%E5%B8%B3%E7%B0%BF%E3%80%8D%E3%81%A8%E3%81%84%E3%81%86%E3%80%82%EF%BC%89%E3%82%92%E5%82%99%E3%81%88%E4%BB%98%E3%81%91%E3%80%81%E3%81%8B%E3%81%A4%E3%80%81%E5%BD%93%E8%A9%B2%E9%96%A2%E7%A8%8E%E9%96%A2%E4%BF%82%E5%B8%B3%E7%B0%BF%E5%8F%8A%E3%81%B3%E5%BD%93%E8%A9%B2%E8%B2%A8%E7%89%A9%E3%81%AB%E4%BF%82%E3%82%8B%E5%8F%96%E5%BC%95%E3%81%AB%E9%96%A2%E3%81%97%E3%81%A6%E4%BD%9C%E6%88%90%E3%81%97%E5%8F%88%E3%81%AF%E5%8F%97%E9%A0%98%E3%81%97%E3%81%9F%E6%9B%B8%E9%A1%9E%E3%81%9D%E3%81%AE%E4%BB%96%E3%81%AE%E6%9B%B8%E9%A1%9E%E3%81%A7%E6%94%BF%E4%BB%A4%E3%81%A7%E5%AE%9A%E3%82%81%E3%82%8B%E3%82%82%E3%81%AE%EF%BC%88%E4%BB%A5%E4%B8%8B%E3%80%8C%E9%96%A2%E7%A8%8E%E9%96%A2%E4%BF%82%E6%9B%B8%E9%A1%9E%E3%80%8D%E3%81%A8%E3%81%84%E3%81%86%E3%80%82%EF%BC%89%E3%82%92%E4%BF%9D%E5%AD%98%E3%81%97%E3%81%AA%E3%81%91%E3%82%8C%E3%81%B0%E3%81%AA%E3%82%89%E3%81%AA%E3%81%84%E3%80%82%E3%81%9F%E3%81%A0%E3%81%97%E3%80%81%E7%AC%AC%E5%85%AD%E5%8D%81%E5%85%AB%E6%9D%A1%EF%BC%88%E8%BC%B8%E5%87%BA%E7%94%B3%E5%91%8A%E5%8F%88%E3%81%AF%E8%BC%B8%E5%85%A5%E7%94%B3%E5%91%8A%E3%81%AB%E9%9A%9B%E3%81%97%E3%81%A6%E3%81%AE%E6%8F%90%E5%87%BA%E6%9B%B8%E9%A1%9E%EF%BC%89%E3%81%AE%E8%A6%8F%E5%AE%9A%E3%81%AB%E3%82%88%E3%82%8A%E7%A8%8E%E9%96%A2%E3%81%AB%E6%8F%90%E5%87%BA%E3%81%97%E3%81%9F%E6%9B%B8%E9%A1%9E%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6%E3%81%AF%E3%80%81%E3%81%93%E3%81%AE%E9%99%90%E3%82%8A%E3%81%A7%E3%81%AA%E3%81%84%E3%80%82\" target=\"_blank\" rel=\"noopener\">\u95a2\u7a0e\u6cd5\u7b2c94\u6761<\/a><\/p>\n<p>\u8f38\u5165\u8005\u306b\u3068\u3063\u3066\u4fdd\u5b58\u304c\u5fc5\u8981\u306a\u95a2\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u3068\u3001\u305d\u306e\u4fdd\u5b58\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u8868\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u4fdd\u5b58\u304c\u5fc5\u8981\u306a\u95a2\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e<\/th>\n<th>\u4fdd\u5b58\u671f\u9593<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\u5e33\u7c3f<\/td>\n<td style=\"text-align: left;\">\u203b\u4ee5\u4e0b\u306e6\u9805\u76ee\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5e33\u7c3f<\/p>\n<ol>\n<li>\u8f38\u5165\u306e\u8a31\u53ef\u3092\u53d7\u3051\u305f\u8ca8\u7269\u306e\u54c1\u540d<\/li>\n<li>\u6570\u91cf<\/li>\n<li>\u4fa1\u683c<\/li>\n<li>\u4ed5\u51fa\u4eba\u306e\u6c0f\u540d\u3082\u3057\u304f\u306f\u540d\u79f0<\/li>\n<li>\u8f38\u5165\u8a31\u53ef\u5e74\u6708\u65e5<\/li>\n<li>\u8a31\u53ef\u66f8\u306e\u756a\u53f7<\/li>\n<\/ol>\n<\/td>\n<td style=\"text-align: left;\">\u8f38\u5165\u306e\u8a31\u53ef\u3092\u53d7\u3051\u305f\u7fcc\u65e5\u304b\u3089\u6570\u3048\u30667\u5e74\u9593<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u66f8\u985e<\/td>\n<td style=\"text-align: left;\">\u203b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u66f8\u985e<\/p>\n<ul>\n<li>\u8f38\u5165\u8a31\u53ef\u3092\u53d7\u3051\u305f\u8ca8\u7269\u306e\u5951\u7d04\u66f8<\/li>\n<li>\u4ed5\u5165\u66f8<\/li>\n<li>\u904b\u8cc3\u660e\u7d30\u66f8<\/li>\n<li>\u4fdd\u967a\u6599\u660e\u7d30\u66f8<\/li>\n<li>\u5305\u88c5\u660e\u7d30\u66f8<\/li>\n<li>\u4fa1\u683c\u8868<\/li>\n<li>\u88fd\u9020\u8005\u307e\u305f\u306f\u58f2\u6e21\u4eba\u306e\u4f5c\u6210\u3057\u305f\u4ed5\u51fa\u4eba\u3068\u306e\u9593\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306e\u66f8\u985e<\/li>\n<li>\u305d\u306e\u4ed6\u7a0e\u95a2\u9577\u306b\u5bfe\u3057\u3066\u8f38\u5165\u306e\u8a31\u53ef\u306b\u95a2\u3059\u308b\u7533\u544a\u306e\u5185\u5bb9\u3092\u660e\u3089\u304b\u306b\u3067\u304d\u308b\u66f8\u985e<\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: left;\">\u8f38\u5165\u306e\u8a31\u53ef\u3092\u53d7\u3051\u305f\u7fcc\u65e5\u304b\u3089\u6570\u3048\u30665\u5e74\u9593<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831<\/td>\n<td style=\"text-align: left;\">\u96fb\u5b50\u53d6\u5f15\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u53d6\u5f15\u60c5\u5831<\/td>\n<td style=\"text-align: left;\">\u8f38\u5165\u306e\u8a31\u53ef\u3092\u53d7\u3051\u305f\u7fcc\u65e5\u304b\u3089\u6570\u3048\u30665\u5e74\u9593<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.customs.go.jp\/tsukan\/chobohozongaiyou.pdf\" target=\"_blank\" rel=\"noopener\">\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u7fa9\u52d9\u3068\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308b\u4fdd\u5b58\u306e\u6982\u8981\uff5c\u7a0e\u95a2<\/a><\/p>\n<h3>\u8f38\u51fa\u8005\uff5c\u4fdd\u5b58\u304c\u5fc5\u8981\u306a\u5e33\u7c3f\u66f8\u985e\u3068\u4fdd\u5b58\u671f\u9593<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e83\u7fa9\u306e\u8f38\u51fa\u8005\u3068\u306f\u3001\u8ca8\u7269\u3092\u8f38\u51fa\u3059\u308b\u8005\u3067\u3059\u3002<\/b><\/span>\u305d\u306e\u3046\u3061\u65e5\u672c\u3092\u51fa\u56fd\u3059\u308b\u969b\u306b\u643a\u884c\u3059\u308b\u8ca8\u7269\u3084\u8f38\u51fa\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u90f5\u4fbf\u7269\u3092\u9664\u304d\u3001\u8ca8\u7269\u3092\u4e8b\u696d\u3068\u3057\u3066\u8f38\u51fa\u3059\u308b\u8005\u306b\u306f\u3001\u95a2\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3001\u5e33\u7c3f\u306e\u5099\u4ed8\u3051\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/329AC0000000061#Mp-Ch_9-At_94\" target=\"_blank\" rel=\"noopener\">\u95a2\u7a0e\u6cd5\u7b2c94\u6761\u7b2c\uff12\u9805<\/a><\/p>\n<p>\u8f38\u51fa\u8005\u306b\u3068\u3063\u3066\u4fdd\u5b58\u304c\u5fc5\u8981\u306a\u95a2\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u3068\u3001\u305d\u306e\u4fdd\u5b58\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u8868\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u4fdd\u5b58\u304c\u5fc5\u8981\u306a\u95a2\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e<\/th>\n<th>\u4fdd\u5b58\u671f\u9593<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5e33\u7c3f<\/td>\n<td style=\"text-align: left;\">\u203b\u4ee5\u4e0b\u306e6\u9805\u76ee\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5e33\u7c3f<\/p>\n<ol>\n<li>\u8f38\u51fa\u306e\u8a31\u53ef\u3092\u53d7\u3051\u305f\u8ca8\u7269\u306e\u54c1\u540d<\/li>\n<li>\u6570\u91cf<\/li>\n<li>\u4fa1\u683c<\/li>\n<li>\u4ed5\u5411\u4eba\u306e\u6c0f\u540d\u3082\u3057\u304f\u306f\u540d\u79f0<\/li>\n<li>\u8f38\u51fa\u8a31\u53ef\u5e74\u6708\u65e5<\/li>\n<li>\u8a31\u53ef\u66f8\u306e\u756a\u53f7<\/li>\n<\/ol>\n<\/td>\n<td style=\"text-align: left;\">\u8f38\u51fa\u306e\u8a31\u53ef\u3092\u53d7\u3051\u305f\u7fcc\u65e5\u304b\u3089\u6570\u3048\u30665\u5e74\u9593<\/td>\n<\/tr>\n<tr>\n<td>\u66f8\u985e<\/td>\n<td style=\"text-align: left;\">\u203b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u66f8\u985e<\/p>\n<ul>\n<li>\u8f38\u51fa\u8a31\u53ef\u3092\u53d7\u3051\u305f\u8ca8\u7269\u306e\u5951\u7d04\u66f8<\/li>\n<li>\u4ed5\u5165\u66f8<\/li>\n<li>\u5305\u88c5\u660e\u7d30\u66f8<\/li>\n<li>\u4fa1\u683c\u8868<\/li>\n<li>\u88fd\u9020\u8005\u307e\u305f\u306f\u58f2\u6e21\u4eba\u306e\u4f5c\u6210\u3057\u305f\u4ed5\u51fa\u4eba\u3068\u306e\u9593\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306e\u66f8\u985e<\/li>\n<li>\u305d\u306e\u4ed6\u7a0e\u95a2\u9577\u306b\u5bfe\u3057\u3066\u8f38\u51fa\u306e\u8a31\u53ef\u306b\u95a2\u3059\u308b\u7533\u544a\u306e\u5185\u5bb9\u3092\u660e\u3089\u304b\u306b\u3067\u304d\u308b\u66f8\u985e\uff08\u305f\u3060\u3057\u3001\u8f38\u51fa\u7533\u544a\u306b\u969b\u3057\u3066\u7a0e\u95a2\u306b\u63d0\u51fa\u3057\u305f\u3082\u306e\u3092\u9664\u304f\uff09<\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: left;\">\u8f38\u51fa\u306e\u8a31\u53ef\u3092\u53d7\u3051\u305f\u7fcc\u65e5\u304b\u3089\u6570\u3048\u30665\u5e74\u9593<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831<\/td>\n<td style=\"text-align: left;\">\u96fb\u5b50\u53d6\u5f15\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u53d6\u5f15\u60c5\u5831<\/td>\n<td style=\"text-align: left;\">\u8f38\u51fa\u306e\u8a31\u53ef\u3092\u53d7\u3051\u305f\u7fcc\u65e5\u304b\u3089\u6570\u3048\u30665\u5e74\u9593<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.customs.go.jp\/tsukan\/chobohozongaiyou.pdf\" target=\"_blank\" rel=\"noopener\">\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u7fa9\u52d9\u3068\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308b\u4fdd\u5b58\u306e\u6982\u8981\uff5c\u7a0e\u95a2<\/a><\/p>\n<h2>\u95a2\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306f\u96fb\u5b50\u30c7\u30fc\u30bf\u7b49\u3067\u4fdd\u5b58\u3067\u304d\u308b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0a\u8a18\u3067\u3054\u7d39\u4ecb\u3057\u305f\u95a2\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3082\u3068\u96fb\u5b50\u30c7\u30fc\u30bf\u7b49\u3067\u4fdd\u5b58\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u304b\u3064\u3066\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u898f\u5b9a\u304c\u6e96\u7528\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u4ee4\u548c3\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u95a2\u7a0e\u6cd5\u304c\u6539\u6b63\u3055\u308c\u3066\u304b\u3089\u306f\u3001\u72ec\u81ea\u306e\u4fdd\u5b58\u5236\u5ea6\u306b\u306e\u3063\u3068\u3063\u3066\u4fdd\u5b58\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u95a2\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306b\u306f\u30013\u3064\u306e\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u7b49<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/li>\n<li>\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58<\/li>\n<\/ul>\n<p>\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u3010\u95a2\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u3011\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u7b49\uff08\u4efb\u610f\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u7b49\u306f\u3001\u306f\u3058\u3081\u304b\u3089\u4e00\u8cab\u3057\u3066\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u3067\u4f5c\u6210\u3057\u305f\u95a2\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u308b\u4fdd\u5b58\u3092\u8a8d\u3081\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u306f\u3058\u3081\u304b\u3089\u4e00\u8cab\u3057\u3066\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u3067\u4f5c\u6210\u3057\u305f\u95a2\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u306f\u3001\u4e0b\u8a18\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f<\/li>\n<li>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4ee5\u5916\u306e\u5e33\u7c3f<\/li>\n<\/ul>\n<p>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u3067\u306f\u3001\u4e0b\u8a18\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3001\u95a2\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u3092<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1189\/\" data-internallinksmanager029f6b8e52c=\"358\" title=\"\u4fee\u6b63\u7533\u544a\">\u4fee\u6b63\u7533\u544a<\/a>\u307e\u305f\u306f\u66f4\u6b63\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/2119\/\" data-internallinksmanager029f6b8e52c=\"32\" title=\"\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/a>\u304c5\uff05\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\">\u3010\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u6761\u4ef6\u3011<\/p>\n<ul>\n<li style=\"text-align: left;\">\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li style=\"text-align: left;\">\u96fb\u78c1\u7684\u8a18\u9332\u307e\u305f\u306fCOM\u306b\u3088\u308b\u5099\u4ed8\u3051\u304a\u3088\u3073\u4fdd\u5b58\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068<\/li>\n<li style=\"text-align: left;\">\u7a0e\u95a2\u9577\u306b\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/329AC0000000061#Mp-Ch_2-Se_4_2-At_12_2\" target=\"_blank\" rel=\"noopener\">\u95a2\u7a0e\u6cd5\u7b2c12\u306e\uff12\u7b2c\uff13\u9805<\/a><\/p>\n<p>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u8981\u4ef6\u306b\u306f\u3001\u305f\u3068\u3048\u3070\u30b7\u30b9\u30c6\u30e0\u95a2\u4fc2\u66f8\u985e\u7b49\u306e\u5099\u4ed8\u3051\u3084\u3001\u96fb\u78c1\u7684\u8a18\u9332\u306e\u8a18\u9332\u4e8b\u9805\u306b\u8a02\u6b63\u3084\u524a\u9664\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u305d\u306e\u5c65\u6b74\u3092\u78ba\u8a8d\u3067\u304d\u308b\u3053\u3068\u306a\u3069\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u307b\u304b\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u95a2\u306e\u300e<a href=\"https:\/\/www.customs.go.jp\/tsukan\/chobohozongaiyou.pdf\" target=\"_blank\" rel=\"noopener\">\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u7fa9\u52d9\u3068\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308b\u4fdd\u5b58\u306e\u6982\u8981<\/a>\u300f6\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3010\u88681\u3011\u3067\u78ba\u8a8d\u3067\u304d\u308b\u306e\u3067\u3001\u30c1\u30a7\u30c3\u30af\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u95a2\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u3092\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308a\u4fdd\u5b58\u3059\u308b\u969b\u306f\u3001\u306f\u3058\u3081\u304b\u3089\u4e00\u8cab\u3057\u3066\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u3067\u4f5c\u6210\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u95a2\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u3092\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u3067\u4f5c\u6210\u4e2d\u306b\u3001\u624b\u66f8\u304d\u3067\u4fee\u6b63\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u7b49\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u95a2\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u3092\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308a\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u308c\u3082\u7a0e\u95a2\u306e\u300e<a href=\"https:\/\/www.customs.go.jp\/tsukan\/chobohozongaiyou.pdf\" target=\"_blank\" rel=\"noopener\">\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u7fa9\u52d9\u3068\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308b\u4fdd\u5b58\u306e\u6982\u8981<\/a>\u300f6\u301c7\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3010\u88681\u3011\u3010\u88682\u3011\u3010\u88683\u3011\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u3042\u308f\u305b\u3066\u30c1\u30a7\u30c3\u30af\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u3010\u95a2\u7a0e\u95a2\u4fc2\u66f8\u985e\u3011\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\uff08\u4efb\u610f\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306f\u3001\u95a2\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u3046\u3048\u3067\u3001\u66f8\u9762\u3067\u306a\u304f\u30b9\u30ad\u30e3\u30ca\u3067\u8aad\u307f\u53d6\u3063\u305f\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u3063\u3066\u3001\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u95a2\u7a0e\u95a2\u4fc2\u66f8\u985e\u306e\u3046\u3061\u4e0b\u8a18\u306e2\u7a2e\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u52d9\u306e\u624b\u7d9a\u304d\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u66f8\u985e\u3092\u5099\u4ed8\u3051\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u5165\u529b\u671f\u9593\u306e\u5236\u9650\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u8ca1\u52d9\u5927\u81e3\u304c\u5b9a\u3081\u308b\u66f8\u985e\uff08\u4e00\u822c\u66f8\u985e\uff09<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u958b\u59cb\u3059\u308b\u65e5\u3088\u308a\u524d\u306b\u4f5c\u6210\u3082\u3057\u304f\u306f\u53d7\u9818\u3057\u305f\u4e00\u822c\u66f8\u985e\u4ee5\u5916\u306e\u66f8\u985e\uff08\u904e\u53bb\u5206\u91cd\u8981\u66f8\u985e\uff09<\/li>\n<\/ul>\n<p>\u4e00\u822c\u66f8\u985e\u3068\u306f\u3001\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u3057\u305f\u308a\u3001\u9023\u52d5\u3057\u305f\u308a\u3057\u306a\u3044\u66f8\u985e\u306e\u3053\u3068\u3067\u3001<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/quotes\/\" data-internallinksmanager029f6b8e52c=\"561\" title=\"\u898b\u7a4d\u66f8\">\u898b\u7a4d\u66f8<\/a>\u3084\u6ce8\u6587\u66f8\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u904e\u53bb\u5206\u91cd\u8981\u66f8\u985e\u3068\u306f\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u958b\u59cb\u3059\u308b\u65e5\u3088\u308a\u524d\u306b\u4f5c\u6210\u3082\u3057\u304f\u306f\u53d7\u9818\u3057\u305f\u4e00\u822c\u66f8\u985e\u4ee5\u5916\u306e\u66f8\u985e\u306e\u3053\u3068\u3067\u3059\u3002\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u3057\u305f\u308a\u3001\u9023\u52d5\u3057\u305f\u308a\u3059\u308b\u66f8\u985e\u306e\u3053\u3068\u3092\u6307\u3057\u3001\u5951\u7d04\u66f8\u3084<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" data-internallinksmanager029f6b8e52c=\"562\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/invoice\/\" data-internallinksmanager029f6b8e52c=\"459\" title=\"\u8acb\u6c42\u66f8\">\u8acb\u6c42\u66f8<\/a>\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u904e\u53bb\u5206\u91cd\u8981\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u95a2\u9577\u306b\u6240\u5b9a\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3001\u4e8b\u52d9\u306e\u624b\u7d9a\u304d\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u66f8\u985e\u306e\u5099\u4ed8\u3051\u3092\u884c\u3046\u306a\u3069\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u3046\u3048\u3067\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e00\u3064\u3072\u3068\u3064\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u95a2\u306e\u300e<a href=\"https:\/\/www.customs.go.jp\/tsukan\/chobohozongaiyou.pdf\">\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u7fa9\u52d9\u3068\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308b\u4fdd\u5b58\u306e\u6982\u8981<\/a>\u300f8\u301c9\u30da\u30fc\u30b8\u306b\u3042\u308b\u3010\u88684\u3011\u3067\u78ba\u8a8d\u3067\u304d\u308b\u306e\u3067\u3001\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u3010\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u3011\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\uff08\u7fa9\u52d9\uff09<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.customs.go.jp\/tsukan\/chobohozongaiyou.pdf\" target=\"_blank\" rel=\"noopener\">\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u7fa9\u52d9\u3068\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308b\u4fdd\u5b58\u306e\u6982\u8981<\/a>\u300f10\u30da\u30fc\u30b8\u306b\u3042\u308b\u3010\u88685\u3011\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u9055\u3046\u70b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: 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