{"id":79224,"date":"2025-02-05T10:25:59","date_gmt":"2025-02-05T01:25:59","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=79224"},"modified":"2026-04-10T12:08:11","modified_gmt":"2026-04-10T03:08:11","slug":"%e7%a4%be%e7%94%a8%e8%bb%8a%e3%82%92%e6%b8%9b%e4%be%a1%e5%84%9f%e5%8d%b4%e3%81%99%e3%82%8b%e3%81%ab%e3%81%af%ef%bc%9f%e8%80%90%e7%94%a8%e5%b9%b4%e6%95%b0%e3%82%84%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/79224\/","title":{"rendered":"\u793e\u7528\u8eca\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u306b\u306f\uff1f\u8010\u7528\u5e74\u6570\u3084\u8a08\u7b97\u65b9\u6cd5\u3001\u4e2d\u53e4\u8eca\u306e\u5834\u5408\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u793e\u7528\u8eca\u306e\u53d6\u5f97\u4fa1\u984d\u306f\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u3067\u4e00\u62ec\u8cbb\u7528\u51e6\u7406\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8010\u7528\u5e74\u6570\u306b\u3057\u305f\u304c\u3063\u3066<a 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style=\"background-color: #ffff99;\"><b>\u8010\u7528\u5e74\u6570\u3068\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u3092\u901a\u5e38\u306e\u7528\u9014\u306b\u6cbf\u3063\u3066\u4f7f\u7528\u3057\u305f\u5834\u5408\u306b\u3001\u671f\u5f85\u3055\u308c\u308b\u5f79\u5272\u3092\u679c\u305f\u3059\u3068\u8003\u3048\u3089\u308c\u308b\u671f\u9593\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u56fa\u5b9a\u8cc7\u7523\u306e\u4f7f\u7528\u3067\u304d\u308b\u671f\u9593\u3068\u3057\u3066\u3001\u7a0e\u6cd5\u4e0a\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8eca\u306e\u5834\u5408\u3001\u65b0\u8eca\u3068\u4e2d\u53e4\u8eca\u3067\u8010\u7528\u5e74\u6570\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u8010\u7528\u5e74\u6570\u306b\u3064\u3044\u3066\u3001\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u65b0\u8eca\u306e\u8010\u7528\u5e74\u6570<\/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\">\u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4e2d\u53e4\u8eca\u306e\u8010\u7528\u5e74\u6570<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e2d\u53e4\u8eca\u306e\u5834\u5408\u3001\u65b0\u8eca\u3088\u308a\u3082\u8010\u7528\u5e74\u6570\u306f\u77ed\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u4e00\u90e8\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6b21\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\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\u304b\u3089\u7d4c\u904e\u3057\u305f\u5e74\u6570\u3092\u5dee\u3057\u5f15\u3044\u305f\u5e74\u6570\uff0b\u7d4c\u904e\u5e74\u6570\u306e20%\u306b\u76f8\u5f53\u3059\u308b\u5e74\u6570<\/strong><\/div>\n<p>\u4f8b\u3048\u3070\u30012\u5e74\u7d4c\u904e\u3057\u3066\u3044\u308b\u666e\u901a\u81ea\u52d5\u8eca\u306e\u5834\u5408\u3001\u300c(6\u5e74\u22122\u5e74)+2\u5e74\u00d720%\uff1d4.4\u5e74\u300d\u3067\u30011\u5e74\u672a\u6e80\u306f\u5207\u308a\u6368\u3066\u308b\u305f\u3081\u3001\u8010\u7528\u5e74\u6570\u306f4\u5e74\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u5168\u90e8\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u8a08\u7b97\u5f0f\u306f\u6b21\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: 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data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u6b21\u306e3\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5b9a\u984d\u6cd5<\/li>\n<li>\u5b9a\u7387\u6cd5<\/li>\n<li>\u30ea\u30fc\u30b9\u671f\u9593\u5b9a\u984d\u6cd5<\/li>\n<\/ul>\n<\/div>\n<p>\u3069\u308c\u3092\u7528\u3044\u308b\u304b\u3067\u3001\u6bce\u5e74\u306e\u7d4c\u8cbb\u8a08\u4e0a\u306e\u91d1\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5b9a\u984d\u6cd5<\/h3>\n<p><span style=\"background-color: 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left;\"><strong>\u53d6\u5f97\u4fa1\u984d\u00d7\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387<\/strong><\/div>\n<p>\u4e8b\u696d\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u8eca\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306a\u3069\u306f\u6708\u6570\u3067\u6309\u5206\u3057\u3001\u6b21\u306e\u8a08\u7b97\u5f0f\u3067\u8a08\u7b97\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>\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<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9a\u7387\u6cd5\u3068\u306f\u3001\u5e74\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u511f\u5374\u8cbb\u306e\u984d\u304c\u6e1b\u5c11\u3059\u308b\u8a08\u7b97\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span>\u6b21\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\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>\u521d\u5e74\u5ea6\uff1a\u8eca\u306e\u53d6\u5f97\u4fa1\u984d\u00d7\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387\u00d7\u8eca\u3092\u4f7f\u7528\u3057\u305f\u6708\u6570\u00f7\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570<\/strong><\/li>\n<li style=\"text-align: left;\"><strong>2\u5e74\u76ee\u4ee5\u964d\uff1a\uff08\u8eca\u306e\u53d6\u5f97\u4fa1\u984d\u2212\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\uff09\u00d7\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u4e8b\u696d\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u8eca\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u521d\u5e74\u5ea6\u306f\u6708\u6570\u3067\u6309\u5206\u3057\u307e\u3059\u3002<\/p>\n<p>\u5b9a\u7387\u6cd5\u306e\u5834\u5408\u306f\u521d\u5e74\u5ea6\u304c\u6700\u3082\u91d1\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u305d\u306e\u5f8c\u306f\u5e74\u3005\u91d1\u984d\u304c\u6e1b\u5c11\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u30ea\u30fc\u30b9\u671f\u9593\u5b9a\u984d\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30ab\u30fc\u30ea\u30fc\u30b9\u3092\u884c\u3063\u305f\u969b\u306b\u7528\u3044\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span>\u6b21\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u7b49\u00d7\u8eca\u3092\u4f7f\u7528\u3057\u305f\u6708\u6570\u00f7\u30ea\u30fc\u30b9\u671f\u9593\u306e\u6708\u6570<\/strong><\/div>\n<p>\u305f\u3060\u3057\u3001\u30ea\u30fc\u30b9\u306e\u671f\u9593\u304c1\u5e74\u4ee5\u5185\u306e\u3082\u306e\u3084\u3001\u30ea\u30fc\u30b9\u6599\u306e\u7dcf\u984d\u304c300\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u3068\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u3001\u30ea\u30fc\u30b9\u6599\u3092\u652f\u6255\u3063\u305f\u969b\u306b\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u306e\u306f\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb<a href=\"https:\/\/biz.moneyforward.com\/words\/1995\/\" data-internallinksmanager029f6b8e52c=\"235\" title=\"\u30ea\u30fc\u30b9\u53d6\u5f15\">\u30ea\u30fc\u30b9\u53d6\u5f15<\/a>\u306e\u5834\u5408\u3067\u3059\u3002\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u306f\u3001\u5951\u7d04\u671f\u9593\u4e2d\u306e\u89e3\u7d04\u304c\u3067\u304d\u305a\u3001\u4fdd\u967a\u6599\u3084\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306a\u3069\u306e\u7dad\u6301\u7ba1\u7406\u8cbb\u3092\u307b\u307c\u5168\u984d\u8ca0\u62c5\u3059\u308b\u53d6\u5f15\u3092\u6307\u3057\u307e\u3059\u3002\u305d\u308c\u4ee5\u5916\u306e\u53d6\u5f15\u306f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u8a72\u5f53\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u306f\u884c\u3044\u307e\u305b\u3093\u3002<\/p>\n<h2>\u793e\u7528\u8eca\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u4f8b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u304c\u793e\u7528\u8eca\u3092\u9078\u3076\u3068\u304d\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u3068\u3044\u3046\u70b9\u3067\u306f\u65b0\u8eca\u3068\u4e2d\u53e4\u8eca\u306f\u3069\u3061\u3089\u304c\u304a\u5f97\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><\/span><\/p>\n<p>\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u65b0\u8eca\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>200\u4e07\u5186\u306e\u65b0\u8eca\uff08\u666e\u901a\u81ea\u52d5\u8eca\u30fb\u8010\u7528\u5e74\u65706\u5e74\uff09\u3092\u4e8b\u696d\u5e74\u5ea6\u306e\u521d\u3081\u306b\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\uff08\u5b9a\u984d\u6cd5\uff09<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>200\u4e07\u5186\u00d70.167\uff08\u8010\u7528\u5e74\u65706\u5e74\u306e\u5b9a\u984d\u6cd5\u511f\u5374\u7387\uff09\uff1d33\u4e074,000\u5186<\/strong><\/div>\n<p>\uff08\u5b9a\u7387\u6cd5\uff09<\/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>1\u5e74\u76ee\uff1a200\u4e07\u5186\u00d70.333\uff08\u8010\u7528\u5e74\u65706\u5e74\u306e\u5b9a\u7387\u6cd5\u511f\u5374\u7387\uff09\uff1d66\u4e076,000\u5186<\/strong><\/li>\n<li style=\"text-align: left;\"><strong>2\u5e74\u76ee\uff1a\uff08200\u4e07\u5186\u30fc66\u4e076,000\u5186\uff09\u00d70.333\uff1d44\u4e074,222\u5186<\/strong><\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: left;\">\u5b9a\u7387\u6cd5\u306e\u8a08\u7b97\u306e\u307b\u3046\u304c\u3001\u521d\u5e74\u5ea6\u306b\u591a\u304f\u306e\u8cbb\u7528\u3092\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u4e2d\u53e4\u8eca\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>2\u5e74\u7d4c\u904e\u3057\u3066\u3044\u308b\u666e\u901a\u81ea\u52d5\u8eca\uff08\u8010\u7528\u5e74\u65704\u5e74\uff09\u3092200\u4e07\u5186\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\uff08\u5b9a\u984d\u6cd5\uff09<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>200\u4e07\u5186\u00d70.250\uff08\u8010\u7528\u5e74\u65704\u5e74\u306e\u5b9a\u984d\u6cd5\u511f\u5374\u7387\uff09\uff1d50\u4e07\u5186<\/strong><\/div>\n<p>\uff08\u5b9a\u7387\u6cd5\uff09<\/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>1\u5e74\u76ee\uff1a200\u4e07\u5186\u00d70.500\uff08\u8010\u7528\u5e74\u65704\u5e74\u306e\u5b9a\u7387\u6cd5\u511f\u5374\u7387\uff09\uff1d100\u4e07\u5186<\/strong><\/li>\n<li style=\"text-align: left;\"><strong>2\u5e74\u76ee\uff1a\uff08200\u4e07\u5186\u30fc100\u4e07\u5186\uff09\u00d70.500\uff1d50\u4e07\u5186<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u540c\u3058\u91d1\u984d\u306e\u793e\u7528\u8eca\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u4e2d\u53e4\u8eca\u306f\u65b0\u8eca\u3088\u308a\u3082\u8010\u7528\u5e74\u6570\u304c\u77ed\u304f\u306a\u308a\u3001\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u984d\u304c\u65b0\u8eca\u306b\u6bd4\u3079\u3066\u591a\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8010\u7528\u5e74\u6570\u304c2\u5e74\u306b\u306a\u308b\u5834\u5408\u306f\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387\u304c\u300c1.000\u300d\u306e\u305f\u3081\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u6700\u521d\u306e\u6708\u306b\u8cfc\u5165\u3057\u3066\u4e8b\u696d\u4f9b\u7528\u3057\u305f\u5834\u5408\u306f\u4e2d\u53e4\u8eca\u3092\u5165\u624b\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u5168\u984d\u8cbb\u7528\u3092\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e2d\u53e4\u8eca\u3092\u8cfc\u5165\u3057\u305f\u307b\u3046\u304c\u30011\u56de\u3067\u591a\u304f\u306e\u91d1\u984d\u3092\u8a08\u4e0a\u3067\u304d\u308b\u305f\u3081\u3001\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u793e\u7528\u8eca\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u7528\u8eca\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u969b\u306f\u3001\u3044\u304f\u3064\u304b\u6ce8\u610f\u3057\u305f\u3044\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u3053\u3067\u306f\u30013\u3064\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u793e\u7528\u8eca\u304c\u8efd\u81ea\u52d5\u8eca\u304b\u666e\u901a\u81ea\u52d5\u8eca\u304b\u3067\u8010\u7528\u5e74\u6570\u304c\u7570\u306a\u308b<\/h3>\n<p><span style=\"background-color: 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