{"id":79058,"date":"2025-02-05T10:23:00","date_gmt":"2025-02-05T01:23:00","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=79058"},"modified":"2025-02-05T10:23:00","modified_gmt":"2025-02-05T01:23:00","slug":"%e6%b8%9b%e4%be%a1%e5%84%9f%e5%8d%b4%e8%b2%bb%e3%81%ae%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%81%af%ef%bc%9f%e5%ae%9a%e9%a1%8d%e6%b3%95%e3%83%bb%e5%ae%9a%e7%8e%87%e6%b3%95%e3%81%ae%e9%81%95%e3%81%84","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/79058\/","title":{"rendered":"\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f\u5b9a\u984d\u6cd5\u30fb\u5b9a\u7387\u6cd5\u306e\u9055\u3044\u3084\u6ce8\u610f\u70b9\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" 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rel=\"noopener\">\u56fd\u7a0e\u5e81 \u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868<\/a><\/p>\n<h3>\u6a5f\u68b0\u30fb\u88c5\u7f6e<\/h3>\n<p><span style=\"background-color: 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rel=\"noopener\">\u8ca1\u52d9\u7701 \u7121\u5f62\u56fa\u5b9a\u8cc7\u7523<\/a><\/p>\n<h2>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u30011\u3064\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u4ee5\u4e0b\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u7279\u5fb4\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5b9a\u984d\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9a\u984d\u6cd5\u3068\u306f\u3001\u6bce\u5e74\u540c\u3058\u91d1\u984d\u3092\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u8a08\u7b97\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span>\u5177\u4f53\u7684\u306a\u8a08\u7b97\u5f0f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u53d6\u5f97\u4fa1\u984d\u00d7\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387<\/strong><\/div>\n<p>2,000\u4e07\u5186\u3067\u53d6\u5f97\u3057\u305f\u4e8b\u52d9\u6240\u7528\u306b\u5efa\u3066\u3089\u308c\u305f\u6728\u9020\u5efa\u7bc9\uff08\u8010\u7528\u5e74\u657024\u5e74\uff09\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3059\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306a\u5f0f\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>20,000,000\u00d70.042=840,000<\/strong><\/div>\n<p>\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387\u306f\u8010\u7528\u5e74\u6570\u3084\u53d6\u5f97\u6642\u671f\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u56fd\u7a0e\u5e81\u306e\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u8868\u300d\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u8868<\/a><\/p>\n<h3>\u5b9a\u7387\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9a\u7387\u6cd5\u306f\u3001\u6700\u521d\u306b\u591a\u304f\u6e1b\u4fa1\u511f\u5374\u8cbb\u7528\u3092\u8a08\u4e0a\u3057\u3001\u5f90\u3005\u306b\u8a08\u4e0a\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u6e1b\u3089\u3057\u3066\u3044\u304f\u8a08\u7b97\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span>\u5177\u4f53\u7684\u306a\u8a08\u7b97\u5f0f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u672a\u511f\u5374\u6b8b\u9ad8 \u00d7 \u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387<\/strong><\/div>\n<p>40\u4e07\u5186\u3067\u53d6\u5f97\u3057\u305f\u30d1\u30bd\u30b3\u30f3\uff08\u8010\u7528\u5e74\u65704\u5e74\uff09\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5f0f\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\">\n<p style=\"text-align: left;\"><strong>1\u5e74\u76ee\uff1a400,000\u00d70.5=200,000<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>2\u5e74\u76ee\uff1a(400,000-200,000)\u00d70.5=100,000<\/strong><\/p>\n<\/div>\n<p>\u511f\u5374\u8cbb\u304c\u511f\u5374\u4fdd\u8a3c\u984d\u3092\u4e0b\u56de\u3063\u305f\u3089\u3001\u4ee5\u964d\u306f\u511f\u5374\u7387\u3067\u306f\u306a\u304f\u6539\u6b63\u511f\u5374\u7387\u3092\u4f7f\u7528\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u5b9a\u984d\u6cd5\u3068\u540c\u3058\u304f\u3001\u8010\u7528\u5e74\u6570\u3084\u53d6\u5f97\u6642\u671f\u306b\u3088\u3063\u3066\u511f\u5374\u7387\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u56fd\u7a0e\u5e81\u306e\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u8868\u300d\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u8868<\/a><\/p>\n<h3>\u30ea\u30fc\u30b9\u671f\u9593\u5b9a\u984d\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30ea\u30fc\u30b9\u671f\u9593\u5b9a\u984d\u6cd5\u3068\u306f\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\uff08<a href=\"https:\/\/biz.moneyforward.com\/words\/1995\/\" data-internallinksmanager029f6b8e52c=\"235\" title=\"\u30ea\u30fc\u30b9\u53d6\u5f15\">\u30ea\u30fc\u30b9\u53d6\u5f15<\/a>\u306b\u3088\u3063\u3066\u8a08\u4e0a\u3055\u308c\u305f\u8cc7\u7523\uff09\u5c02\u7528\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u3001\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u53d6\u5f97\u4fa1\u984d\u00d7\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387<\/strong><\/div>\n<p>\u30ea\u30fc\u30b9\u8cc7\u7523\u3068\u3057\u3066500\u4e07\u5186\u306e\u6a5f\u68b0\u88c5\u7f6e\u3092\u53d6\u5f97\u3057\u3001\u304b\u3064\u30ea\u30fc\u30b9\u671f\u9593\u304c10\u5e74\u306e\u5834\u5408\u3001\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>5,000,000\u00d70.1=500,000<\/strong><\/div>\n<p>\u30ea\u30fc\u30b9\u671f\u9593\u5b9a\u984d\u6cd5\u3067\u7528\u3044\u308b\u511f\u5374\u7387\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u8cc7\u6599\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/shinkoku\/070412\/pdf\/3.pdf?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u8868<\/a><\/p>\n<h3>\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u6e96\u306b\u300c\u751f\u7523\u9ad8\u300d\u3092\u7528\u3044\u308b\u8a08\u7b97\u65b9\u6cd5\u304c\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48552\/\" data-internallinksmanager029f6b8e52c=\"99\" title=\"\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5\">\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5<\/a>\u3067\u3059\u3002<\/b><\/span>\u8cbb\u7528\u3068\u53ce\u76ca\u304c\u5bfe\u5fdc\u3059\u308b\u70b9\u304c\u5f37\u307f\u3067\u3059\u304c\u3001\u9069\u7528\u3067\u304d\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u7a2e\u985e\u306f\u8c4a\u5bcc\u3067\u306f\u306a\u3044\u70b9\u304c\u5f31\u70b9\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u53d6\u5f97\u4fa1\u984d\u00f7\u7dcf\u751f\u7523\u53ef\u80fd\u91cf\u00d7\u5f53\u671f\u306e\u751f\u7523\u91cf<\/strong><\/div>\n<p>100\u4e07\u5186\u3067\u53d6\u5f97\u3057\u305f\u88fd\u9020\u6a5f\u68b0\uff08\u7dcf\u751f\u7523\u53ef\u80fd\u91cf100,000\u500b\uff09\u306e\u5f53\u671f\u306e\u751f\u7523\u91cf\u304c25,000\u500b\u3060\u3063\u305f\u5834\u5408\u3001\u6b21\u306e\u3088\u3046\u306a\u8a08\u7b97\u5f0f\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>1,000,000\u00f7100,000\u00d725,000=250,000<\/strong><\/div>\n<h2>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u5f0f\u306b\u5fc5\u8981\u306a\u9805\u76ee<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u3092\u3059\u308b\u969b\u306f\u3001\u6b21\u306e\u9805\u76ee\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u53d6\u5f97\u4fa1\u984d<\/li>\n<li>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570<\/li>\n<li>\u511f\u5374\u7387<\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u53d6\u5f97\u4fa1\u984d\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u53d6\u5f97\u4fa1\u984d\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306b\u8981\u3057\u305f\u8cbb\u7528\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u8cfc\u5165\u8cbb\u7528\u306e\u307f\u306a\u3089\u305a\u3001\u5f15\u53d6\u904b\u8cc3\u3084\u8377\u5f79\u8cbb\u3001\u904b\u9001\u4fdd\u967a\u6599\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3092\u306f\u3058\u3081\u3068\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1566\/\" data-internallinksmanager029f6b8e52c=\"353\" title=\"\u79df\u7a0e\u516c\u8ab2\">\u79df\u7a0e\u516c\u8ab2<\/a>\u3084\u767b\u8a18\u3001\u307e\u305f\u306f\u767b\u9332\u306e\u305f\u3081\u306b\u8981\u3059\u308b\u8cbb\u7528\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3068\u306f\u3001\u7a0e\u6cd5\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u305f\u8010\u7528\u5e74\u6570\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u540c\u3058\u56fa\u5b9a\u8cc7\u7523\u3067\u3082\u3001\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u7d20\u6750\u306b\u3088\u3063\u3066\u8010\u7528\u5e74\u6570\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3042\u304f\u307e\u3067\u6cd5\u7684\u306b\u5b9a\u3081\u3089\u308c\u305f\u56fa\u5b9a\u8cc7\u7523\u304c\u4f7f\u7528\u3067\u304d\u308b\u671f\u9593\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5b9f\u969b\u306b\u306f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u8d85\u3048\u3066\u3082\u554f\u984c\u306a\u304f\u4f7f\u7528\u3067\u304d\u308b\u56fa\u5b9a\u8cc7\u7523\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u511f\u5374\u7387\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u511f\u5374\u7387\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u7b97\u51fa\u3059\u308b\u969b\u306b\u4f7f\u7528\u3059\u308b\u6570\u5024\u3067\u3059\u3002<\/b><\/span>\u56fa\u5b9a\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u3084\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u3001\u53d6\u5f97\u6642\u671f\u306b\u3088\u3063\u3066\u5909\u5316\u3057\u307e\u3059\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u306e\u7a2e\u985e\u3054\u3068\u306e\u511f\u5374\u7387\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u8868\u300d\u3067\u8abf\u3079\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868<\/a><\/p>\n<h2>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u4f8b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee5\u4e0b\u3067\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u4f8b\u3092\u7d39\u4ecb\u3059\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u3092\u3059\u308b\u969b\u306e\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><\/span><\/p>\n<h3>\u65b0\u8eca\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u52d5\u8eca\u306f\u3001\u8cfc\u5165\u3057\u305f\u306e\u304c\u65b0\u8eca\u304b\u4e2d\u53e4\u8eca\u304b\u306b\u3088\u3063\u3066\u8a08\u7b97\u306e\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u3001\u65b0\u8eca\u306e\u666e\u901a\u81ea\u52d5\u8eca\u3092\u4e8b\u696d\u7528\u306b200\u4e07\u5186\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u3092\u60f3\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53d6\u5f97\u3057\u305f\u666e\u901a\u81ea\u52d5\u8eca\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c6\u5e74\u3067\u3042\u308b\u3068\u304d\u3001\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\">\n<ul>\n<li style=\"text-align: left;\"><strong>\u5b9a\u984d\u6cd5\uff1a2,000,000\u00d70.167=334,000<\/strong><\/li>\n<li style=\"text-align: left;\"><strong>\u5b9a\u7387\u6cd5\uff1a2,000,000\u00d70.333=666,000<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868<\/a><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868<\/a><\/p>\n<h3>\u4e2d\u53e4\u8eca\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e2d\u53e4\u8eca\u306e\u5834\u5408\u306f\u3001\u7d4c\u904e\u5e74\u6570\u306b\u3088\u3063\u3066\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u5909\u5316\u3059\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u7d4c\u904e\u5e74\u65702\u5e74\u306e\u4e2d\u53e4\u306e\u666e\u901a\u81ea\u52d5\u8eca\uff08\u65b0\u8eca\u306e\u5834\u5408\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u65706\u5e74\uff09\u3092\u4e8b\u696d\u7528\u306b200\u4e07\u5186\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u3067\u3059\u304c\u3001\u6700\u521d\u306b\u4e2d\u53e4\u8eca\u306e\u8010\u7528\u5e74\u6570\u3092\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\uff08\u6cd5\u5b9a\u8010\u7528\u5e74\u6570-\u7d4c\u904e\u5e74\u6570\uff09+\uff08\u7d4c\u904e\u5e74\u6570\u00d70.2\uff09<\/strong><\/div>\n<p>\u4eca\u56de\u306e\u5834\u5408\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u8a08\u7b97\u5f0f\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\uff086-2\uff09+\uff082\u00d70.2\uff09=4.4<\/strong><\/div>\n<p>\u5c0f\u6570\u70b9\u4ee5\u4e0b\u306f\u5207\u308a\u6368\u3066\u306e\u305f\u3081\u3001\u4eca\u56de\u53d6\u5f97\u3057\u305f\u4e2d\u53e4\u8eca\u306e\u8010\u7528\u5e74\u6570\u306f4\u5e74\u3067\u3059\u3002\u7b97\u51fa\u3057\u305f\u8010\u7528\u5e74\u6570\u3092\u3082\u3068\u306b\u3001\u5b9a\u984d\u6cd5\u3001\u5b9a\u7387\u6cd5\u3067\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u7b97\u51fa\u3059\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306a\u7d50\u679c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\">\n<ul>\n<li style=\"text-align: left;\"><strong>\u5b9a\u984d\u6cd5\uff1a2,000,000\u00d70.250=500,000<\/strong><\/li>\n<li style=\"text-align: left;\"><strong>\u5b9a\u7387\u6cd5\uff1a2,000,000\u00d70.500=1,1,000,000<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306e\u4e2d\u53e4\u8eca\u306e\u8010\u7528\u5e74\u6570\u3092\u7b97\u51fa\u3059\u308b\u8a08\u7b97\u5f0f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u00d70.2<\/strong><\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868<\/a><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868<\/a><\/p>\n<h2>\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u81ea\u52d5\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u306f\u7d30\u304b\u3044\u6570\u5024\u3092\u7528\u3044\u3066\u884c\u3046\u305f\u3081\u3001\u6163\u308c\u3066\u3082\u8a08\u7b97\u30df\u30b9\u304c\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u3067\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u30bd\u30d5\u30c8\u3084\u30c4\u30fc\u30eb\u306a\u3069\u3092\u7528\u3044\u3066\u81ea\u52d5\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u3042\u308b\u7a0b\u5ea6\u30df\u30b9\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u304a\u3059\u3059\u3081\u306e\u81ea\u52d5\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7121\u6599\u30b5\u30a4\u30c8\u306e\u81ea\u52d5\u8a08\u7b97\u30c4\u30fc\u30eb\u3092\u6d3b\u7528\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6628\u4eca\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u7121\u6599\u30b5\u30a4\u30c8\u3067\u7279\u5fb4\u306e\u7570\u306a\u308b\u81ea\u52d5\u8a08\u7b97\u30c4\u30fc\u30eb\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u305f\u3068\u3048\u3070\u3001ke!san\u306e\u8a08\u7b97\u30c4\u30fc\u30eb\u306f\u8a08\u7b97\u65b9\u6cd5\u306e\u9078\u629e\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u7121\u6599\u30b5\u30a4\u30c8\u306e\u81ea\u52d5\u8a08\u7b97\u30c4\u30fc\u30eb\u306f\u3001\u521d\u671f\u8cbb\u7528\u304c\u304b\u304b\u3089\u306a\u3044\u70b9\u306f\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u304c\u3001\u7121\u6599\u30b5\u30a4\u30c8\u304c\u9589\u9396\u3055\u308c\u308b\u306a\u3069\u3057\u3066\u3001\u30b5\u30fc\u30d3\u30b9\u304c\u6025\u306b\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30a8\u30af\u30bb\u30eb\u3067\u81ea\u52d5\u8a08\u7b97\u30b7\u30fc\u30c8\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a8\u30af\u30bb\u30eb\u30b7\u30fc\u30c8\u3092\u7528\u3044\u3066\u3001\u81ea\u52d5\u8a08\u7b97\u30b7\u30fc\u30c8\u3092\u4f5c\u6210\u3059\u308b\u306e\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/b><\/span>\u30a8\u30af\u30bb\u30eb\u3067\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u95a2\u6570\u3092\u4f7f\u7528\u3057\u3066\u8a08\u7b97\u306e\u52b9\u7387\u3092\u9ad8\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u8907\u6570\u306e\u30b7\u30fc\u30c8\u3092\u307e\u305f\u3044\u3067\u8a08\u7b97\u3082\u3067\u304d\u307e\u3059\u304c\u3001\u7bc4\u56f2\u3084\u5f0f\u3092\u6b63\u78ba\u306b\u5165\u529b\u3057\u306a\u3044\u3068\u30a8\u30e9\u30fc\u304c\u767a\u751f\u3059\u308b\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u30a8\u30af\u30bb\u30eb\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\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\/61827\/\" data-lkc-id=\"2044\" 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\">\u30a8\u30af\u30bb\u30eb\u3067\u6e1b\u4fa1\u511f\u5374\u306f\u3069\u3046\u8a08\u7b97\u3059\u308b\uff1f\u95a2\u6570\u307e\u3067\u5fb9\u5e95\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u56fa\u5b9a\u8cc7\u7523\u306f\u4e00\u62ec\u3067\u511f\u5374\u3067\u304d\u308b\u3053\u3068\u3082\u3042\u308c\u3070\u3001\u4f55\u5e74\u304b\u306b\u5206\u3051\u3066\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u3092\u9593\u9055\u3046\u3068\u3001\u6b63\u3057\u3044\u5e33\u7c3f\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u30a8\u30af\u30bb\u30eb\u3067\u7c21\u5358\u306b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3092\u7d39\u4ecb\u3059\u308b\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u306f\uff1f\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u3001\u53d6\u5f97\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3092\u4f55\u5e74\u304b\u306b\u5206\u3051\u3066\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u3092\u3057\u306a\u3044\u3068\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u3068\u304d\u306b\u8cbb\u7528\u304c\u5897\u3048\u3001\u5927\u5e45\u306a\u6e1b\u76ca\u3068\u306a\u308a\u3001\u8d64\u5b57\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u3001\u7d4c\u55b6\u72b6\u614b\u304c\u60aa\u5316\u3057\u305f\u304b\u306e\u3088\u3046\u306b\u898b\u3048\u308b\u305f\u3081\u3001\u878d\u8cc7\u3092\u53d7\u3051\u306b\u304f\u304f\u306a\u308b\u306a\u3069\u306e\u5f71\u97ff\u304c...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u81ea\u52d5\u8a08\u7b97\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/accounting\" data-internallinksmanager029f6b8e52c=\"239\" title=\"\u4f1a\u8a08\u30bd\u30d5\u30c8\">\u4f1a\u8a08\u30bd\u30d5\u30c8<\/a>\u306b\u306f\u3001\u30af\u30e9\u30a6\u30c9\u578b\u3068\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u578b\u306e2\u7a2e\u985e\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/b><\/span>\u30af\u30e9\u30a6\u30c9\u578b\u306f\u3001\u5834\u6240\u3092\u554f\u308f\u305a\u306b\u5229\u7528\u3067\u304d\u308b\u3001\u4f7f\u7528\u3067\u304d\u308b\u7aef\u672b\u306e\u7a2e\u985e\u304c\u591a\u3044\u70b9\u304c\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002\u4e00\u65b9\u3067\u3001\u901a\u4fe1\u74b0\u5883\u304c\u6574\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u4f7f\u7528\u3067\u304d\u306a\u3044\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306e\u4e0d\u5b89\u304c\u3042\u308b\u70b9\u304c\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u578b\u306f\u3001\u4e00\u5ea6\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u3057\u3066\u3057\u307e\u3048\u3070\u30cd\u30c3\u30c8\u74b0\u5883\u304c\u6574\u3063\u3066\u3044\u306a\u304f\u3066\u3082\u4f7f\u7528\u53ef\u80fd\u306a\u70b9\u3001\u305d\u3057\u3066\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u304c\u3057\u3084\u3059\u3044\u70b9\u304c\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u6cd5\u6539\u6b63\u306e\u305f\u3073\u306b\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u3057\u3066\u5bfe\u5fdc\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u70b9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9\u3067\u3082\u3001\u4f01\u696d\u898f\u6a21\u306b\u5408\u308f\u305b\u3066\u9078\u629e\u53ef\u80fd\u306a<a href=\"https:\/\/biz.moneyforward.com\/accounting\" data-internallinksmanager029f6b8e52c=\"11\" title=\"\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\">\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8<\/a>\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u8208\u5473\u3092\u6301\u3063\u305f\u65b9\u306f\u3001\u305c\u3072\u516c\u5f0f\u30b5\u30a4\u30c8\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u4ed5\u8a33\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3057\u305f\u3089\u3001\u4ed5\u8a33\u3082\u4e00\u7dd2\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u4ee5\u4e0b\u3067\u306f\u76f4\u63a5\u6cd5\u3068\u9593\u63a5\u6cd5\u3001\u305d\u308c\u305e\u308c\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u4ed5\u8a33\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u76f4\u63a5\u6cd5\u306b\u3088\u308b\u4ed5\u8a33\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u76f4\u63a5\u6cd5\u3068\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u76f4\u63a5\u63a7\u9664\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span>\u305f\u3068\u3048\u3070\u3001\u30b3\u30d4\u30fc\u6a5f\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c10\u4e07\u5186\u3060\u3063\u305f\u5834\u5408\u306e\u4ed5\u8a33\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<th colspan=\"2\">\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td>100,000\u5186<\/td>\n<td>\u5099\u54c1<\/td>\n<td>100,000\u5186<\/td>\n<td colspan=\"2\">\u30b3\u30d4\u30fc\u6a5f\u306e\u6e1b\u4fa1\u511f\u5374<\/td>\n<\/tr>\n<\/thead>\n<\/table>\n<h3>\u9593\u63a5\u6cd5\u306b\u3088\u308b\u4ed5\u8a33\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9593\u63a5\u6cd5\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u306b\u52a0\u7b97\u3057\u3066\u8868\u793a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span>\u76f4\u63a5\u6cd5\u306e\u8aac\u660e\u306e\u969b\u306b\u6319\u3052\u305f\u30b3\u30d4\u30fc\u6a5f\u306e\u4ed5\u8a33\u4f8b\u3092\u3001\u9593\u63a5\u6cd5\u3067\u4ed5\u8a33\u3059\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<th colspan=\"2\">\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td>100,000\u5186<\/td>\n<td>\u5099\u54c1\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/td>\n<td>100,000\u5186<\/td>\n<td colspan=\"2\">\u30b3\u30d4\u30fc\u6a5f\u306e\u6e1b\u4fa1\u511f\u5374<\/td>\n<\/tr>\n<\/thead>\n<\/table>\n<h2>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u6c7a\u7b97\u66f8\u3067\u306e\u8868\u793a\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" data-internallinksmanager029f6b8e52c=\"484\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u9805\u76ee\u306e1\u3064\u3067\u3059\u3002<\/b><\/span>\u4ee5\u4e0b\u3067\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u3068<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u3001\u305d\u308c\u305e\u308c\u306e\u6c7a\u7b97\u66f8\u3067\u306e\u8868\u793a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306e\u8868\u793a\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306f\u3001\u4f01\u696d\u306e\u8ca1\u653f\u72b6\u614b\u304c\u308f\u304b\u308b\u6c7a\u7b97\u66f8\u306e1\u3064\u3067\u3059\u3002<\/b><\/span>BS\u3068\u3082\u547c\u3070\u308c\u3001\u6b21\u306e\u3088\u3046\u306b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u6700\u521d\u304b\u3089\u7d14\u984d\u3067\u8a18\u8f09\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3092\u6ce8\u8a18\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21316\/\" data-internallinksmanager029f6b8e52c=\"133\" title=\"\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/a><\/p>\n<p>\u8eca\u4e21\u904b\u642c\u5177\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u30002,000,000\u5186<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u25b3\u3000334,000\u5186<\/p>\n<p>\u8eca\u4e21\u904b\u642c\u5177\uff08\u7d14\u984d\uff09\u3000\u3000\u3000 \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u00a0 \u3000\u3000\u30001,666,000\u5186<\/p>\n<h3>\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u306e\u8868\u793a\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u306f\u4f01\u696d\u306e\u53ce\u76ca\u3001\u304a\u3088\u3073\u8cbb\u7528\u306e\u640d\u76ca\u8a08\u7b97\u3092\u307e\u3068\u3081\u305f\u66f8\u985e\u3067\u3059\u3002<\/b><\/span>PL\u3068\u3082\u547c\u3070\u308c\u3001\u6b21\u306e\u3088\u3046\u306b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47911\/\" data-internallinksmanager029f6b8e52c=\"474\" title=\"\u8ca9\u58f2\u8cbb\">\u8ca9\u58f2\u8cbb<\/a>\u304a\u3088\u3073<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47911\/\" data-internallinksmanager029f6b8e52c=\"145\" title=\"\u4e00\u822c\u7ba1\u7406\u8cbb\">\u4e00\u822c\u7ba1\u7406\u8cbb<\/a>\u306e\u306a\u304b\u306b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u306a\u304a\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/204\/\" data-internallinksmanager029f6b8e52c=\"261\" title=\"\u58f2\u4e0a\u539f\u4fa1\">\u58f2\u4e0a\u539f\u4fa1<\/a>\u306b\u8a72\u5f53\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47922\/\" data-internallinksmanager029f6b8e52c=\"360\" title=\"\u88fd\u9020\u539f\u4fa1\">\u88fd\u9020\u539f\u4fa1<\/a>\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u79d1\u76ee<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">III \u8ca9\u58f2\u8cbb\u304a\u3088\u3073\u4e00\u822c\u7ba1\u7406\u8cbb<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td>1,666,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u3067\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u3092\u9593\u9055\u3048\u308b\u3068\u3001\u8cc7\u7523\u3084\u8ca0\u50b5\u306e\u8aa4\u8a8d\u3084\u7a0e\u52d9\u7f72\u306b\u3088\u308b\u8abf\u67fb\u3001\u304a\u3088\u3073\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4ee5\u4e0b\u3067\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u3092\u3059\u308b\u969b\u306b\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306b\u6ce8\u610f\u3059\u308b<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868<\/a><\/p>\n<h3>\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u51e6\u5206\u3057\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u6ce8\u610f\u3059\u308b<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: 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