{"id":79193,"date":"2025-02-05T10:25:55","date_gmt":"2025-02-05T01:25:55","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=79193"},"modified":"2026-04-10T11:44:38","modified_gmt":"2026-04-10T02:44:38","slug":"%e8%bb%8a%e3%81%ae%e8%80%90%e7%94%a8%e5%b9%b4%e6%95%b0%e3%81%af%e4%bd%95%e5%b9%b4%ef%bc%9f%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%82%84%e4%bd%95","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/79193\/","title":{"rendered":"\u8eca\u306e\u8010\u7528\u5e74\u6570\u306f\u4f55\u5e74\uff1f\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u4f55\u5e74\u843d\u3061\u304c\u304a\u5f97\u306a\u306e\u304b\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u8eca\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" title=\"\u6e1b\u4fa1\u511f\u5374\">\u6e1b\u4fa1\u511f\u5374<\/a>\u306b\u304a\u3051\u308b\u8010\u7528\u5e74\u6570\u3068\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u672c\u6765\u306e\u7528\u9014\u30fb\u7528\u6cd5\u306b\u3088\u308a\u901a\u5e38\u4e88\u5b9a\u3055\u308c\u308b\u52b9\u679c\u304c\u767a\u63ee\u3055\u308c\u308b\u5e74\u6570\u3067\u3059\u3002\u8eca\u306e\u8010\u7528\u5e74\u6570\u304c\u628a\u63e1\u3067\u304d\u305f\u3089\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u3092\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002\u4eca\u56de\u306f\u3001\u8eca\u306e\u8010\u7528\u5e74\u6570\u306f\u4f55\u5e74\u306a\u306e\u304b\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\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\/2208\/?provider=ac_basic&provider_info=cv.79193.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\/templates\/wp-content\/uploads\/2026\/04\/minibook_accounting_79193.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>\u8eca\u7a2e\u5225\u30fb\u65b0\u8eca\u4e2d\u53e4\u5225 \u8010\u7528\u5e74\u6570\uff06\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97 \u65e9\u898b\u8868<\/p>\n                    <p class=\"advads-templates-box-text\">\u8eca\u7a2e\u5225\u30fb\u65b0\u8eca\u4e2d\u53e4\u5225 \u8010\u7528\u5e74\u6570\uff06\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97 \u65e9\u898b\u8868\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>\u8eca\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u304a\u3051\u308b\u8010\u7528\u5e74\u6570\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8eca\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u304a\u3051\u308b\u8010\u7528\u5e74\u6570\u3068\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u672c\u6765\u306e\u7528\u9014\u30fb\u7528\u6cd5\u306b\u3088\u308a\u901a\u5e38\u4e88\u5b9a\u3055\u308c\u308b\u52b9\u679c\u304c\u767a\u63ee\u3055\u308c\u308b\u5e74\u6570\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u306f\u3001\u9577\u671f\u9593\u4f7f\u7528\u3059\u308b\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u3001\u5404\u54c1\u76ee\u3067\u5b9a\u3081\u3089\u308c\u305f\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u5206\u5272\u3057\u3066\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u8eca\u306f\u8cfc\u5165\u3057\u305f\u5e74\u306b\u8cfc\u5165\u8cbb\u7528\u306e\u5168\u984d\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002\u6e1b\u4fa1\u511f\u5374\u3057\u3066\u4f55\u5e74\u304b\u306b\u5206\u3051\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u53d6\u5f97\u4fa1\u984d\u304c10\u4e07\u5186\u4ee5\u4e0a<\/li>\n<li>\u8010\u7528\u5e74\u6570\u304c1\u5e74\u4ee5\u4e0a<\/li>\n<li>\u7d4c\u5e74\u3067\u4fa1\u5024\u304c\u52a3\u5316\u3059\u308b\u8cc7\u7523<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340M50000040015\/\" target=\"_blank\" rel=\"noopener\">\u5927\u8535\u7701 \u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\uff08\u662d\u548c40\u5e74\u5927\u8535\u7701\u4ee4\u7b2c15\u53f7\uff09<\/a><\/p>\n<h2>\u65b0\u8eca\u306e\u8010\u7528\u5e74\u6570<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u8eca\u306e\u8010\u7528\u5e74\u6570\u306f\u3001\u666e\u901a\u81ea\u52d5\u8eca\u3084\u8efd\u81ea\u52d5\u8eca\u306a\u3069\u8eca\u7a2e\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u69cb\u9020\u30fb\u7528\u9014<\/th>\n<th>\u7d30\u76ee\uff1a\u6cd5\u5b9a\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u4e00\u822c\u7528<\/td>\n<td style=\"text-align: left;\">\u666e\u901a\u81ea\u52d5\u8eca\uff1a6\u5e74<\/p>\n<p>\u8efd\u81ea\u52d5\u8eca\uff1a4\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8ca8\u7269\u81ea\u52d5\u8eca<\/td>\n<td style=\"text-align: left;\">\u30c0\u30f3\u30d7\u5f0f\u8ca8\u7269\u81ea\u52d5\u8eca\uff1a4\u5e74<\/p>\n<p>\u30c0\u30f3\u30d7\u5f0f\u4ee5\u5916\u306e\u30c8\u30e9\u30c3\u30af\uff1a5\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u904b\u9001\u4e8b\u696d\u7528<\/p>\n<p>\u8cb8\u81ea\u52d5\u8eca\u696d\u7528<\/td>\n<td style=\"text-align: left;\">\u666e\u901a\u4e57\u7528\u8eca\uff1a4\u5e74<\/p>\n<p>\u8ca8\u7269\u81ea\u52d5\u8eca\uff08\u6700\u5927\u7a4d\u8f09\u91cf2t\u672a\u6e80\uff09\uff1a3\u5e74<\/p>\n<p>\u5c0f\u578b\u81ea\u52d5\u8eca\uff08\u6392\u6c17\u91cf3l\u4ee5\u4e0a\uff09\uff1a5\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30c8\u30e9\u30c3\u30af\u306f\u7d30\u304b\u304f\u533a\u5206\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u8cfc\u5165\u8cbb\u7528\u304c10\u4e07\u5186\u4ee5\u4e0b\u306e\u65b0\u8eca\u306b\u3064\u3044\u3066\u306f\u3001\u8cfc\u5165\u3057\u305f\u5e74\u306b\u8cfc\u5165\u8cbb\u7528\u306e\u5168\u984d\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u4e0a\u8a18\u4ee5\u5916\u306e\u8010\u7528\u5e74\u6570\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.keisan.nta.go.jp\/r5yokuaru\/aoiroshinkoku\/hitsuyokeihi\/genkashokyakuhi\/taiyonensusharyo.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u8010\u7528\u5e74\u6570\uff08\u8eca\u4e21\u30fb\u904b\u642c\u5177\uff0f\u5de5\u5177\uff09<\/a><\/p>\n<h2>\u4e2d\u53e4\u8eca\u306e\u8010\u7528\u5e74\u6570<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u3053\u304b\u3089\u306f\u3001\u4e2d\u53e4\u8eca\u306e\u8010\u7528\u5e74\u6570\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<h3>\u8cfc\u5165\u6642\u70b9\u3067\u8010\u7528\u5e74\u6570\u3092\u904e\u304e\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cfc\u5165\u6642\u306b\u8010\u7528\u5e74\u6570\u3092\u904e\u304e\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3010\u8a08\u7b97\u5f0f\u3011<\/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 \u00d7 0.2 \uff1d \u8010\u7528\u5e74\u6570<\/strong><\/div>\n<p>\u7d4c\u904e\u5e74\u6570\u304c8\u5e74\u306e\u666e\u901a\u81ea\u52d5\u8eca\u306e\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u8a08\u7b97\u5f0f\u3011<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u666e\u901a\u81ea\u52d5\u8eca\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u65706\u5e74 \u00d7 0.2 \uff1d 1.2\u5e74<\/strong><\/div>\n<p>\u7b97\u51fa\u3057\u305f\u5e74\u6570\u306b1\u5e74\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u7aef\u6570\u306f\u5207\u308a\u6368\u3066\u3001\u305d\u306e\u6570\u5b57\u304c2\u5e74\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306f\u300c2\u5e74\u300d\u3068\u3059\u308b\u3053\u3068\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u8cfc\u5165\u6642\u70b9\u3067\u8010\u7528\u5e74\u6570\u3092\u904e\u304e\u3066\u3044\u306a\u3044\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cfc\u5165\u6642\u306b\u8010\u7528\u5e74\u6570\u3092\u904e\u304e\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3010\u8a08\u7b97\u5f0f\u3011<\/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 &#8211; \u7d4c\u904e\u5e74\u6570\uff09 + \uff08\u7d4c\u904e\u5e74\u6570 \u00d7 0.2\uff09<\/strong><\/div>\n<p>\u7d4c\u904e\u5e74\u6570\u304c4\u5e74\u306e\u666e\u901a\u81ea\u52d5\u8eca\u306e\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u8a08\u7b97\u5f0f\u3011<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\uff08\u666e\u901a\u81ea\u52d5\u8eca\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u65706\u5e74\u00a0 &#8211; 4\u5e74\uff09 + \uff084\u5e74 \u00d7 0.2\uff09\uff1d 2.8\u5e74<\/strong><\/div>\n<p>\u7aef\u6570\u306f\u5207\u308a\u6368\u3066\u308b\u305f\u3081\u3001\u8010\u7528\u5e74\u6570\u306f\u300c2\u5e74\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5404_qa.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.5404 \u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570<\/a><\/p>\n<h2>\u4e2d\u53e4\u8eca\u306f\u4f55\u5e74\u843d\u3061\u3067\u8cfc\u5165\u3059\u308b\u306e\u304c\u304a\u5f97\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e2d\u53e4\u8eca\u3092\u7d4c\u8cbb\u3067\u8cfc\u5165\u3059\u308b\u5834\u5408\u3001\u300c4\u5e74\u843d\u3061\uff08\u7d4c\u904e\u5e74\u6570\u304c4\u5e74\uff09\u300d\u304c\u826f\u3044\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e3b\u306a\u7406\u7531\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u5927\u304d\u3044<\/li>\n<li>\u8010\u7528\u5e74\u6570\u304c\u77ed\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u4e2d\u53e4\u8eca\u306e\u666e\u901a\u81ea\u52d5\u8eca\u306f\u3001\u5206\u5272\u3057\u3066\u8a08\u4e0a\u3059\u308b\u6c7a\u307e\u308a\u304c\u3042\u308a\u307e\u3059\u30024\u5e74\u843d\u3061\u306e\u4e2d\u53e4\u8eca\u306f\u30011\u5e74\u3067\u307e\u3068\u3081\u3066\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002240\u4e07\u5186\u306e\u65b0\u8eca\u306f\u30016\u5e74\u306b\u5206\u3051\u3066\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e2d\u53e4\u8eca\u306b\u6bd4\u3079\u30661\u5e74\u3042\u305f\u308a\u306e\u7bc0\u7a0e\u52b9\u679c\u306f\u9650\u5b9a\u7684\u3067\u3059\u3002<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8eca\u306f\u4f7f\u7528\u5e74\u6570\u304c\u9577\u304f\u306a\u308b\u307b\u3069\u52a3\u5316\u3059\u308b\u305f\u3081\u3001\u4e00\u5b9a\u671f\u9593\u3092\u904e\u304e\u308b\u3068\u8cc7\u7523\u3068\u3057\u3066\u306e\u4fa1\u5024\u304c\u5931\u308f\u308c\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u8010\u7528\u5e74\u6570\u3067\u5909\u308f\u308b\u305f\u3081\u3001\u8010\u7528\u5e74\u6570\u304c\u77ed\u3044\u4e2d\u53e4\u8eca\u3092\u8cfc\u5165\u3059\u308b\u3068\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u4e2d\u53e4\u8eca\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u4e8b\u4f8b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e2d\u53e4\u8eca\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u300c\u5b9a\u984d\u6cd5\u300d\u300c\u5b9a\u7387\u6cd5\u300d\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"76\" title=\"\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\">\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5<\/a>\u306e\u5c4a\u51fa\u3092\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u306f\u300c\u5b9a\u984d\u6cd5\u300d\u3001\u6cd5\u4eba\u306f\u300c\u5b9a\u7387\u6cd5\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u4e2d\u53e4\u8eca\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u4e8b\u4f8b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5b9a\u984d\u6cd5\u3067\u8a08\u7b97\u3059\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9a\u984d\u6cd5\u3068\u306f\u3001\u8eca\u306e\u8010\u7528\u5e74\u6570\u306e\u671f\u9593\u306b\u5408\u308f\u305b\u3066\u5b9a\u984d\u3067\u8a08\u4e0a\u3059\u308b\u7b97\u51fa\u65b9\u5f0f\u3067\u3059\u3002<\/b><\/span>\u5b9a\u984d\u6cd5\u3067\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u8a08\u7b97\u5f0f\u3011<\/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 \uff1d \u6e1b\u4fa1\u511f\u5374\u8cbb<\/strong><\/div>\n<p>\u305f\u3060\u3057\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u8eca\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u3001\u671f\u9593\u306b\u5fdc\u3058\u3066\u6309\u5206\u3057\u3066\u4f1a\u8a08\u8a08\u4e0a\u3059\u308b\u300c\u6708\u6570\u6309\u5206\u300d\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u8a08\u7b97\u5f0f\u3011<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u8eca\u306e\u53d6\u5f97\u4fa1\u984d \u00d7 \u5b9a\u984d\u6cd5\u511f\u5374\u7387 \u00d7 \u8eca\u3092\u4f7f\u7528\u3057\u305f\u6708\u6570 \u00f7 \u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570<\/strong><\/div>\n<h3>\u5b9a\u7387\u6cd5\u3067\u8a08\u7b97\u3059\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9a\u7387\u6cd5\u3068\u306f\u3001\u4e00\u5b9a\u306e\u5272\u5408\u3067\u511f\u5374\u984d\u3092\u8a08\u4e0a\u3059\u308b\u7b97\u51fa\u65b9\u5f0f\u3067\u3059\u3002<\/b><\/span>\u5b9a\u7387\u6cd5\u3067\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u8a08\u7b97\u5f0f\u3011<\/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 = \u6e1b\u4fa1\u511f\u5374\u8cbb<\/strong><\/div>\n<p>\u7b97\u51fa\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u6700\u4f4e\u9650\u78ba\u4fdd\u3059\u308b\u3079\u304d\u91d1\u984d\u306e\u57fa\u6e96\u3067\u3042\u308b\u511f\u5374\u4fdd\u8a3c\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u306f\u3001\u300c\u6539\u5b9a\u511f\u5374\u7387\u300d\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u511f\u5374\u4fdd\u8a3c\u984d\u306f\u300c\u53d6\u5f97\u539f\u4fa1\u00d7\u4fdd\u8a3c\u7387\u300d\u3067\u7b97\u51fa\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2>\u4e2d\u53e4\u8eca\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3059\u308b\u969b\u306f\u3001\u4e8b\u696d\u4f9b\u7528\u65e5\u3084\u518d\u53d6\u5f97\u4fa1\u984d\u7b49\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u4e2d\u53e4\u8eca\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4e8b\u696d\u4f9b\u7528\u65e5\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e1b\u4fa1\u511f\u5374\u306f\u3001\u5e74\u5358\u4f4d\u3067\u306f\u306a\u304f\u6708\u6570\u6309\u5206\u3067\u884c\u308f\u308c\u308b\u305f\u3081\u4e8b\u696d\u4f9b\u7528\u65e5\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p>\u4e8b\u696d\u4f9b\u7528\u65e5\u3068\u306f\u3001\u8cfc\u5165\u3057\u305f\u8eca\u306e\u4f7f\u7528\u3092\u958b\u59cb\u3057\u305f\u65e5\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u521d\u6708\u306b\u4f7f\u7528\u958b\u59cb\u3057\u305f\u5834\u5408\u306f\u3001\u3059\u3079\u3066\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u8eca\u306e\u4f7f\u7528\u958b\u59cb\u304c\u5e74\u5ea6\u9014\u4e2d\u306e\u5834\u5408\u306f\u3001\u6b8b\u308a\u306e\u6708\u6570\u3067\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e2d\u53e4\u8eca\u3092\u4e8b\u696d\u8eca\u3068\u3057\u3066\u8cfc\u5165\u3059\u308b\u5834\u5408\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u521d\u6708\u306b\u5408\u308f\u305b\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h3>\u5e33\u7c3f\u306b\u6b63\u3057\u304f\u4ed5\u8a33\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u306f\u542b\u3081\u306a\u304f\u3066\u3082\u826f\u3044\u8cbb\u7528\u304c\u3042\u308a\u3001\u307b\u304b\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3067\u4ed5\u5206\u3051\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"text-align: left;\">\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u3081\u308b\u8cbb\u7528<\/th>\n<td style=\"text-align: left;\">\u8eca\u4e21\u672c\u4f53\u4fa1\u683c<\/p>\n<p>\u30aa\u30d7\u30b7\u30e7\u30f3\u8cbb\u7528<\/p>\n<p>\u7d0d\u8eca\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u3081\u306a\u304f\u3066\u3082\u826f\u3044\u8cbb\u7528<\/th>\n<td style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/words\/452\/\" data-internallinksmanager029f6b8e52c=\"113\" title=\"\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\">\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e<\/a>\u81ea\u8ce0\u8cac\u4fdd\u967a\u6599<\/p>\n<p>\u81ea\u52d5\u8eca\u7a0e\u7a2e\u5225\u5272<\/p>\n<p>\u81ea\u52d5\u8eca\u74b0\u5883\u6027\u80fd\u5272<\/p>\n<p>\u8eca\u5eab\u8a3c\u660e<\/p>\n<p>\u691c\u67fb\u767b\u9332\uff08\u8eca\u691c\uff09\u8cbb\u7528<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u3092\u884c\u3063\u3066\u3044\u308b\u5f93\u696d\u54e1500\u540d\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u4f01\u696d\u306b\u306f\u300c\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u300d\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306730\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u3092\u53d6\u5f97\u3057\u305f\u969b\u3001\u5e74\u9593300\u4e07\u5186\u3092\u9650\u5ea6\u984d\u3068\u3057\u3066\u5168\u984d\u7d4c\u8cbb\u8a08\u4e0a\u304c\u53ef\u80fd\u3067\u3059\u3002\u8a73\u3057\u304f\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.5408 \u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b<\/a><\/p>\n<h3>\u8cc7\u672c\u7684\u652f\u51fa\u304c\u518d\u53d6\u5f97\u4fa1\u984d\u306e50\uff05\u3092\u8d85\u3048\u308b\u8eca\u306e\u6271\u3044<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5404_qa.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.5404 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