{"id":79876,"date":"2025-02-27T17:47:35","date_gmt":"2025-02-27T08:47:35","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=79876"},"modified":"2026-01-27T09:16:03","modified_gmt":"2026-01-27T00:16:03","slug":"%e3%80%8c%e3%83%aa%e3%83%bc%e3%82%b9%e8%b3%87%e7%94%a3%e3%82%92%e8%a8%88%e4%b8%8a%e3%81%97%e3%81%aa%e3%81%84%e3%80%8d%e3%81%a8%e3%81%af%ef%bc%9f%e4%b8%ad%e5%b0%8f%e4%bc%81%e6%a5%ad%e3%81%ab%e3%81%8a","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/79876\/","title":{"rendered":"\u300c\u30ea\u30fc\u30b9\u8cc7\u7523\u3092\u8a08\u4e0a\u3057\u306a\u3044\u300d\u3068\u306f\uff1f\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0a\u306e\u6b63\u3057\u3044\u53d6\u6271\u3044"},"content":{"rendered":"<p>\u65b0\u305f\u306a\u30ea\u30fc\u30b9<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"269\" title=\"\u4f1a\u8a08\u57fa\u6e96\">\u4f1a\u8a08\u57fa\u6e96<\/a>\u304c\u30012027\u5e744\u6708\u958b\u59cb\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u65b0\u305f\u306a\u57fa\u6e96\u306e\u5bfe\u8c61\u306f\u4e0a\u5834\u4f01\u696d\u3084\u5927\u4f1a\u793e\u7b49\u306b\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u304c\u5f37\u5236\u3068\u306a\u3089\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\u7b49\u3067\u306f\u3001\u5f93\u6765\u3069\u304a\u308a\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u306f\u3001\u4eca\u5f8c\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3044\u3066<a href=\"https:\/\/biz.moneyforward.com\/words\/1995\/\" data-internallinksmanager029f6b8e52c=\"235\" title=\"\u30ea\u30fc\u30b9\u53d6\u5f15\">\u30ea\u30fc\u30b9\u53d6\u5f15<\/a>\u304c\u3042\u3063\u305f\u3068\u304d\u306b\u3069\u306e\u3088\u3046\u306b\u8003\u3048\u308c\u3070\u3088\u3044\u304b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/library\/43563\/?provider=ac_basic&provider_info=cv.79876.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\/library\/wp-content\/uploads\/2025\/07\/newleace_3-768x454.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>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96 \u304a\u5f79\u7acb\u3061\u30c6\u30f3\u30d7\u30ec3\u70b9\u30bb\u30c3\u30c8\uff08\u7121\u6599\uff09<\/p>\n                    <p class=\"advads-templates-box-text\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u4fee\uff01\u4fbf\u5229\u306a\u300c\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u5bfe\u5fdc TODO \u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u300d\u300c\u30ea\u30fc\u30b9\u5224\u5b9a\u7ba1\u7406\u30b7\u30fc\u30c8\u300d\u300c\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3000\u793e\u5185\u5f71\u97ff\u8abf\u67fb\u30ea\u30b9\u30c8\u300d\u306e3\u70b9\u3092\u3054\u7528\u610f\u3057\u3066\u3044\u307e\u3059\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>\u30ea\u30fc\u30b9\u8cc7\u7523\u3092\u8a08\u4e0a\u3057\u306a\u3044\u3053\u3068\u306f\u3042\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u30ea\u30fc\u30b9\u8cc7\u7523\u3092\u8a08\u4e0a\u3057\u306a\u3044\u30b1\u30fc\u30b9\u3082\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u3001\u306a\u305c\u30ea\u30fc\u30b9\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u30b1\u30fc\u30b9\u3084\u8a08\u4e0a\u3057\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308b\u306e\u304b\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u89e3\u8aac\u306f\u4e2d\u5c0f\u4f01\u696d\u7b49\u3092\u5bfe\u8c61\u3068\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3>\u305d\u3082\u305d\u3082\u30ea\u30fc\u30b9\u8cc7\u7523\u3068\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u822c\u306b\u300c\u30ea\u30fc\u30b9\u8cc7\u7523\u300d\u3068\u306f\u3001\u4e8b\u696d\u8005\u304c\u6a5f\u68b0\u3084\u8a2d\u5099\u7b49\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u81ea\u3089\u53d6\u5f97\u305b\u305a\u3001\u4e00\u5b9a\u671f\u9593\u300c\u501f\u308a\u3066\u4f7f\u7528\u3059\u308b\u300d\u969b\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u8a73\u7d30\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u304c\u3001\u4f1a\u8a08\u4e0a\u300c\u30ea\u30fc\u30b9\u8cc7\u7523\u300d\u3092\u8a08\u4e0a\u3059\u308b\u306e\u306f\u3001\u4e00\u5b9a\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u5951\u7d04\u304c\u300c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u3001\u300c\u30ea\u30fc\u30b9\u8cc7\u7523\u300d\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u5206\u985e\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th rowspan=\"3\">\u30ea\u30fc\u30b9\u53d6\u5f15<\/th>\n<td style=\"text-align: left;\" colspan=\"2\">\u2460\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\" rowspan=\"2\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15<\/td>\n<td style=\"text-align: left;\">\u2461\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u2462\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30ea\u30fc\u30b9\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u306e\u306f\u3001\u2461\u3068\u2462\u306e\u5834\u5408\u3067\u3059\u3002\u307e\u305f\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u6240\u6709\u6a29\u304c\u501f\u308a\u624b\u5074\u3078\u79fb\u8ee2\u3059\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u2461\u3068\u2462\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>\u2460\u306e\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u306f\u3001\u2461\u304a\u3088\u3073\u2462\u4ee5\u5916\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3067\u3042\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u58f2\u8cb7\u51e6\u7406\u3067\u306f\u306a\u304f\u8cc3\u8cb8\u501f\u51e6\u7406\u3068\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u300c\u30ea\u30fc\u30b9\u8cc7\u7523\u300d\u3068\u3057\u3066\u306f\u8a08\u4e0a\u3057\u307e\u305b\u3093\u3002<\/p>\n<h3>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u5f8c\u306f\u3069\u3046\u306a\u308b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5192\u982d\u3067\u8ff0\u3079\u305f\u3088\u3046\u306b\u3001\u65b0\u305f\u306a\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u516c\u8868\u3055\u308c\u30012027\u5e744\u6708\u958b\u59cb\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u65b0\u305f\u306a\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u4f1a\u793e\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4f1a\u793e\u3068\u305d\u306e\u5b50\u4f1a\u793e\u30fb\u95a2\u9023\u4f1a\u793e<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/2010\/\" data-internallinksmanager029f6b8e52c=\"280\" title=\"\u4f1a\u8a08\u76e3\u67fb\">\u4f1a\u8a08\u76e3\u67fb<\/a>\u4eba\u3092\u8a2d\u7f6e\u3059\u308b\u4f1a\u793e\u3068\u305d\u306e\u5b50\u4f1a\u793e<\/li>\n<\/ul>\n<\/div>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/2071\/\" data-internallinksmanager029f6b8e52c=\"65\" title=\"\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/a>\u3092\u63d0\u51fa\u3059\u308b\u4f1a\u793e\u304a\u3088\u3073\u305d\u306e\u5b50\u4f1a\u793e\u30fb\u95a2\u9023\u4f1a\u793e\u3084\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/252\/\" data-internallinksmanager029f6b8e52c=\"489\" title=\"\u4f1a\u793e\u6cd5\">\u4f1a\u793e\u6cd5<\/a>\u306b\u3088\u308b\u5927\u4f1a\u793e\uff08<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>5\u5104\u5186\u4ee5\u4e0a\u307e\u305f\u306f\u8ca0\u50b5200\u5104\u5186\u4ee5\u4e0a\uff09\u3084\u305d\u306e\u5b50\u4f1a\u793e\u7b49\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u308c\u3089\u306e\u4f1a\u793e\u4ee5\u5916\u306e\u4f1a\u793e\u306b\u306f\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u305a\u3001\u5f93\u6765\u3069\u304a\u308a\u306e\u57fa\u6e96\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u4e2d\u5c0f\u4f01\u696d\u304c\u9069\u7528\u3059\u308b\u30ea\u30fc\u30b9\u4f1a\u8a08\u3068\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u4efb\u610f\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3082\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u3057\u304b\u3057\u3001\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u65b0\u305f\u306a\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u5c0e\u5165\u3059\u308b\u624b\u9593\u3084\u6642\u9593\u3092\u8003\u616e\u3057\u3066\u3001\u5f93\u6765\u306e\u51e6\u7406\u3092\u8e0f\u8972\u3059\u308b\u3068\u3053\u308d\u304c\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5f93\u6765\u3069\u304a\u308a\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u6271\u3046\u3068\u304d\u306e\u57fa\u6e96\u306f3\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d<\/strong><br \/>\n\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u306f\u3001\u58f2\u8cb7\u53d6\u5f15\u306b\u3088\u308b\u65b9\u6cd5\u306e\u307b\u304b\u3001\u8cc3\u8cb8\u501f\u53d6\u5f15\u306b\u3088\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3067\u3082\u300c\u6240\u6709\u6a29\u300d\u304c\u79fb\u8ee2\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u58f2\u8cb7\u53d6\u5f15\u3068\u3057\u3001\u305d\u308c\u4ee5\u5916\u306b\u3064\u3044\u3066\u306f\u8cc3\u8cb8\u501f\u53d6\u5f15\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u57fa\u672c\u8981\u9818\u300d<\/strong><br \/>\n\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u501f\u308a\u624b\u5074\u306f\u300c\u8cc3\u8cb8\u501f\u53d6\u5f15\u300d\u307e\u305f\u306f\u300c\u58f2\u8cb7\u53d6\u5f15\u300d\u3088\u308a\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<li><strong><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"572\" title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a>\u6cd5\u306a\u3069<\/strong><br \/>\n\u305d\u306e\u4ed6\u7a0e\u52d9\u7684\u306a\u89b3\u70b9\u304b\u3089\u3001\u51e6\u7406\u306b\u3042\u305f\u3063\u3066\u306f\u6cd5\u4eba\u7a0e\u6cd5\u3084\u6d88\u8cbb\u7a0e\u6cd5\u7b49\u3092\u53c2\u7167\u3057\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u4e00\u5b9a\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u58f2\u8cb7\u53d6\u5f15\u3068\u3059\u308b\u300d\u3068\u3055\u308c\u3001\u300c\u6cd5\u4eba\u7a0e\u4e0a\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u3057\u305f\u306e\u3061\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306e\u8003\u3048\u65b9\u3068\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u7533\u544a\u306e\u969b\u306b\u7a0e\u52d9\u8abf\u6574\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<br \/>\n<a href=\"https:\/\/www.nichizeiren.or.jp\/taxaccount\/sme_support\/guide\/\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f1a\u8a08\u6307\u91dd\u30fb\u4e2d\u5c0f\u4f1a\u8a08\u8981\u9818\uff5c\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5702.htm\" target=\"_blank\" rel=\"noopener\">No.5702 \u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u306e\u53d6\u6271\u3044\u306e\u6982\u8981\uff08\u5e73\u621020\u5e744\u67081\u65e5\u4ee5\u5f8c\u5951\u7d04\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5704.htm\" target=\"_blank\" rel=\"noopener\">No.5704 \u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30ea\u30fc\u30b9\u53d6\u5f15\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u7a2e\u985e\u306b\u3064\u3044\u3066<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u524d\u9805\u3067\u306f\u300c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u300d\u3084\u300c\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u300d\u3068\u3044\u3063\u305f\u7528\u8a9e\u304c\u3067\u3066\u304d\u307e\u3057\u305f\u3002<\/b><\/span>\u3053\u306e\u9805\u3067\u306f\u3053\u308c\u3089\u306e\u7528\u8a9e\u306e\u6982\u8981\u3068\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u7a2e\u985e\u3054\u3068\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4ee5\u4e0b2\u3064\u306e\u8981\u4ef6\u306e\u4e21\u65b9\u3092\u6e80\u305f\u3059\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u89e3\u7d04\u4e0d\u80fd\u306e\u30ea\u30fc\u30b9<br \/>\n\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u4e2d\u9014\u306b\u304a\u3044\u3066\u89e3\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u30ea\u30fc\u30b9\u304a\u3088\u3073\u3053\u308c\u306b\u6e96\u305a\u308b\u30ea\u30fc\u30b9<\/li>\n<li>\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\u306e\u30ea\u30fc\u30b9<br \/>\n\u501f\u308a\u624b\u304c\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u304b\u3089\u3082\u305f\u3089\u3055\u308c\u308b\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u3092\u5b9f\u8cea\u7684\u306b\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u304b\u3064\u3001\u305d\u306e\u8cc7\u7523\u306e\u4f7f\u7528\u306b\u4f34\u3046\u30b3\u30b9\u30c8\u3092\u5b9f\u8cea\u7684\u306b\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u30ea\u30fc\u30b9<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=160\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c33\u53f7\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u7b2c59\u9805\u3054\u53c2\u7167\uff09\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a><\/p>\n<p>\u305d\u3057\u3066\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306f\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u306f\u3001\u300c\u5951\u7d04\u4e0a\u306e\u8af8\u6761\u4ef6\u306b\u7167\u3089\u3057\u3066\u539f\u8cc7\u7523\u306e\u6240\u6709\u6a29\u304c\u501f\u624b\u306b\u79fb\u8ee2\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u6240\u6709\u6a29\u304c\u501f\u308a\u624b\u306b\u79fb\u8ee2\u3057\u306a\u3044\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3092\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=157\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7 \u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u7b2c12\u9805\uff09\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a><\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306f\u58f2\u8cb7\u51e6\u7406\u3092\u884c\u3044\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306f\u58f2\u8cb7\u51e6\u7406\u307e\u305f\u306f\u8cc3\u8cb8\u501f\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u5b9a\u3081\u3089\u308c\u308b\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u306f\u3001\u58f2\u8cb7\u53d6\u5f15\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u305f\u3081\u7a0e\u52d9\u8abf\u6574\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5704.htm\" target=\"_blank\" rel=\"noopener\">No.5704 \u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30ea\u30fc\u30b9\u53d6\u5f15\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nichizeiren.or.jp\/taxaccount\/sme_support\/guide\/#guide\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f1a\u8a08\u6307\u91dd\uff5c\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a<\/a>\u3001\u300c<a href=\"https:\/\/www.nichizeiren.or.jp\/wp-content\/uploads\/doc\/cpta\/business\/tyushoushien\/indicator\/chushoshishin210816.pdf\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd<\/a>\u300d\uff08P39\u3054\u53c2\u7167\uff09<\/p>\n<h3>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3068\u306f\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u4ee5\u5916\u306e\u30ea\u30fc\u30b9\u3092\u8a00\u3044\u307e\u3059\u3002<\/b><\/span>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3067\u306f\u3001\u501f\u308a\u624b\u306b\u6240\u6709\u6a29\u304c\u306a\u3044\u305f\u3081\u3001\u30ea\u30fc\u30b9\u671f\u9593\u6e80\u4e86\u5f8c\u306f\u300c\u30ea\u30fc\u30b9\u7269\u4ef6\u3092\u8fd4\u5374\u3059\u308b\u300d\u307e\u305f\u306f\u300c\u518d\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u300d\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u4f8b\u3068\u3057\u3066\u3001IT\u6a5f\u5668\u306a\u3069\u6280\u8853\u306e\u9032\u6b69\u304c\u65e9\u304f\u3066\u9673\u8150\u5316\u3057\u3084\u3059\u3044\u8cc7\u7523\u3084\u3001\u55b6\u696d\u8eca\u3001\u793e\u7528\u8eca\u306a\u3069\u306e\u8eca\u4e21\u3001\u4f7f\u7528\u983b\u5ea6\u304c\u9650\u3089\u308c\u308b\u7269\u4ef6\u3084\u4e00\u5b9a\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u307f\u3067\u5229\u7528\u3059\u308b\u8cc7\u7523\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3092\u5229\u7528\u3059\u308b\u5229\u70b9\u306f\u3001\u30ea\u30fc\u30b9\u6599\u3068\u3057\u3066\u4e00\u5b9a\u984d\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u8cbb\u7528\u306e\u5e73\u6e96\u5316\u304c\u3067\u304d\u308b\u3068\u3068\u3082\u306b\u7d4c\u7406\u51e6\u7406\u306e\u624b\u9593\u304c\u7c21\u7d20\u5316\u3055\u308c\u308b\u3053\u3068\u3067\u3059\u3002\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u652f\u6255\u3046\u30ea\u30fc\u30b9\u6599\u3092\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3001\u3044\u308f\u3086\u308b\u300c\u8cc3\u8cb8\u501f\u53d6\u5f15\u300d\u306b\u3066\u51e6\u7406\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5c11\u984d\u30ea\u30fc\u30b9\u3001\u77ed\u671f\u30ea\u30fc\u30b9\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u300c\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u300d\u3068\u3055\u308c\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u3001\u8cc3\u8cb8\u501f\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u5834\u5408\u7b49\u306b\u304a\u3044\u3066\u306f\u3001\u91cd\u8981\u6027\u306e\u89b3\u70b9\u304b\u3089\u8cc3\u8cb8\u501f\u51e6\u7406\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u30ea\u30fc\u30b9\u671f\u9593\u304c1\u5e74\u4ee5\u5185\u306e\u30ea\u30fc\u30b9<\/li>\n<li>\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u304c300\u4e07\u5186\u4ee5\u4e0b\u306e\u30ea\u30fc\u30b9<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u5c11\u984d\u30ea\u30fc\u30b9\u3001\u77ed\u671f\u30ea\u30fc\u30b9\u7b49\u306b\u95a2\u3057\u3066\u306f\u3001\u65b0\u3057\u3044\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u8cc3\u8cb8\u501f\u51e6\u7406\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u306e\u53d6\u308a\u6271\u3044\u6982\u8981\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u30ea\u30fc\u30b9\u306e\u7a2e\u985e<\/th>\n<th>\u4f1a\u8a08\u51e6\u7406<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\" colspan=\"2\">\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15<\/td>\n<td style=\"text-align: left;\" colspan=\"2\">\u8cc3\u8cb8\u501f\u53d6\u5f15<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\" rowspan=\"2\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9<\/p>\n<p>\u53d6\u5f15<\/td>\n<td style=\"text-align: left;\">\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15<\/td>\n<td style=\"text-align: left;\">\u58f2\u8cb7\u53d6\u5f15\uff08\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u8a08\u4e0a\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15<\/td>\n<td style=\"text-align: left;\">\u58f2\u8cb7\u53d6\u5f15\uff08\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u8a08\u4e0a\uff09\u307e\u305f\u306f\u8cc3\u8cb8\u501f\u53d6\u5f15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u5c11\u984d\u30ea\u30fc\u30b9\u3001\u77ed\u671f\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u8cc3\u8cb8\u501f\u51e6\u7406\u304c\u53ef\u80fd<\/p>\n<h2>\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u4f1a\u8a08\u4e0a\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u8cc3\u8cb8\u501f\u51e6\u7406\u3068\u3059\u308b\u5834\u5408\u3084\u58f2\u8cb7\u51e6\u7406\u3068\u3059\u308b\u5834\u5408\u306e\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u8cc3\u8cb8\u501f\u51e6\u7406\u3092\u3057\u305f\u5834\u5408\u3068\u58f2\u8cb7\u51e6\u7406\u3092\u3057\u305f\u5834\u5408\u306e\u51e6\u7406\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u8cc3\u8cb8\u501f\u53d6\u5f15\u3068\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u8a8d\u3081\u3089\u308c\u305f\u305f\u3081\u3001\u8cc3\u8cb8\u501f\u51e6\u7406\u3092\u3059\u308b\u30b1\u30fc\u30b9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p>\uff08\u4e8b\u4f8bA\uff09\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u306a\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u6599\u7dcf\u984d1,200,000\u5186\u3001\u5c0e\u5165\u6642\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u73fe\u91d1\u4fa1\u984d108,000\u5186\u3001<\/p>\n<p>\u5951\u7d04\u671f\u95935\u5e74\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u8010\u7528\u5e74\u65705\u5e74\uff08\u5b9a\u984d\u6cd5\uff09\u3001\u6708\u984d\u30ea\u30fc\u30b9\u6599\u306f20,000\u5186\u3068\u3059\u308b\u3002<\/p>\n<p>\uff08\u4ed5\u8a33\u4f8b\u306b\u306f\u6d88\u8cbb\u7a0e\u306f\u8003\u616e\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u307e\u3059\u3002\uff09<\/p>\n<p>\u3010\u5c0e\u5165\u6642\u3011\u4ed5\u8a33\u306a\u3057<\/p>\n<p>\u3010\u30ea\u30fc\u30b9\u6599\u652f\u6255\u6642\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u3000\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u3000\u65b9<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u30ea\u30fc\u30b9\u6599<\/td>\n<td>20,000\u5186<\/td>\n<td>\u73fe\u9810\u91d1<\/td>\n<td>20,000\u5186<\/td>\n<td>\u7b2c1\u56de\u76ee\u30ea\u30fc\u30b9\u6599\u652f\u6255<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3010\u6c7a\u7b97\u6642\u3011\u4ed5\u8a33\u306a\u3057<\/p>\n<p>\u8cc3\u8cb8\u501f\u51e6\u7406\u3067\u306f\u3001\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u5229\u7528\u6599\u3092\u652f\u6255\u3044\u306e\u90fd\u5ea6\u8a8d\u8b58\u3057\u307e\u3059\u3002\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u8cc3\u8cb8\u501f\u53d6\u5f15\u3067\u51e6\u7406\u3092\u3057\u305f\u5834\u5408\u306b\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>\u306e\u6ce8\u8a18\u306b\u304a\u3044\u3066\u300c\u672a\u7d4c\u904e\u30ea\u30fc\u30b9\u6599\u300d\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u58f2\u8cb7\u53d6\u5f15\u3068\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b21\u306b\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u3084\u30ea\u30fc\u30b9\u50b5\u52d9\u3092\u8a08\u4e0a\u3059\u308b\u58f2\u8cb7\u53d6\u5f15\u3068\u3059\u308b\u30ea\u30fc\u30b9\u306e\u4f8b\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/b><\/span>\u5b9f\u969b\u306b\u306f\u3001\u73fe\u5728\u4fa1\u5024\u8a08\u7b97\u3001\u5229\u606f\u6cd5\u306b\u3088\u308b\u8a08\u7b97\u7b49\u3001\u58f2\u8cb7\u53d6\u5f15\u3068\u3059\u308b\u30ea\u30fc\u30b9\u306e\u4ed5\u8a33\u306f\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u3042\u304f\u307e\u3067\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u3066\u6570\u5b57\u3092\u5165\u308c\u305f\u4f8b\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u4e8b\u4f8bB\uff09<\/p>\n<p>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u306a\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u6599\u7dcf\u984d3,600,000\u5186\u3001\u5c0e\u5165\u6642\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d3,240,000\u5186\u3001<\/p>\n<p>\u5951\u7d04\u671f\u95935\u5e74\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u8010\u7528\u5e74\u65705\u5e74\uff08\u5b9a\u984d\u6cd5\uff09\u3001\u6708\u984d\u30ea\u30fc\u30b9\u6599\u306f60,000\u5186\u3068\u3059\u308b\u3002<\/p>\n<p>\uff08\u4ed5\u8a33\u4f8b\u306b\u306f\u6d88\u8cbb\u7a0e\u306f\u8003\u616e\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u307e\u3059\u3002\uff09<\/p>\n<p>\u3010\u5c0e\u5165\u6642\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u3000\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u3000\u65b9<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u30ea\u30fc\u30b9\u8cc7\u7523<\/td>\n<td>3,240,000\u5186<\/td>\n<td>\u30ea\u30fc\u30b9\u50b5\u52d9<\/td>\n<td>3,240,000\u5186<\/td>\n<td>\u30ea\u30fc\u30b9\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u8a08\u4e0a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30ea\u30fc\u30b9\u8cc7\u7523\u304a\u3088\u3073\u30ea\u30fc\u30b9\u50b5\u52d9\u306e\u4fa1\u984d\u306f\u3001\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u73fe\u5728\u4fa1\u5024\u3068\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u984d\u3068\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u73fe\u5728\u4fa1\u5024\u306e\u6c42\u3081\u65b9\u306b\u3064\u3044\u3066\u306f\u7701\u7565\u3057\u307e\u3059\u304c\u3001<\/p>\n<p>\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u73fe\u5728\u4fa1\u5024\uff1e\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3010\u30ea\u30fc\u30b9\u6599\u652f\u6255\u6642\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u3000\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u3000\u65b9<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u30ea\u30fc\u30b9\u50b5\u52d9<\/td>\n<td>54,000\u5186<\/td>\n<td>\u73fe\u9810\u91d1<\/td>\n<td>60,000\u5186<\/td>\n<td>\u7b2c1\u56de\u76ee\u30ea\u30fc\u30b9\u6599\u652f\u6255<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/66470\/\" data-internallinksmanager029f6b8e52c=\"378\" title=\"\u652f\u6255\u5229\u606f\">\u652f\u6255\u5229\u606f<\/a><\/td>\n<td>6,000\u5186<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30ea\u30fc\u30b9\u306e\u652f\u6255\u6642\u306b\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u306e\u306f\u3001\u652f\u6255\u5229\u606f\u3067\u3059\u3002\u652f\u6255\u5229\u606f\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u5229\u606f\u6cd5*\u300d\u306b\u3088\u308a\u5229\u606f\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u5b9f\u969b\u306e\u652f\u6255\u984d\u3068\u306e\u5dee\u984d\u306f\u30ea\u30fc\u30b9\u50b5\u52d9\u3092\u6e1b\u984d\u3057\u307e\u3059\u3002<\/p>\n<p>\uff0a\u5229\u606f\u6cd5\u3068\u306f\u3001\u300c\u30ea\u30fc\u30b9\u50b5\u52d9\u6b8b\u9ad8\u300d\u306b\u5229\u7387\u3092\u4e57\u3058\u3066\u5229\u606f\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u3010\u6c7a\u7b97\u6642\u3011<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" title=\"\u6e1b\u4fa1\u511f\u5374\">\u6e1b\u4fa1\u511f\u5374<\/a><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u3000\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u3000\u65b9<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a><\/td>\n<td>648,000\u5186<\/td>\n<td>\u30ea\u30fc\u30b9\u8cc7\u7523<\/td>\n<td>648,000\u5186<\/td>\n<td>\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u8a08\u4e0a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u5834\u5408\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u511f\u5374\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u30ea\u30fc\u30b9\u671f\u9593\u306b\u3088\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306b\u3088\u308b\u30ea\u30fc\u30b9\u8cc7\u7523\u306f\u300c\u30ea\u30fc\u30b9\u671f\u9593\u5b9a\u984d\u6cd5*\u300d\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>3,240,000\u5186 \u00d7 0.2 \uff1d 648,000\u5186<\/strong><\/div>\n<p>\uff0a\u6cd5\u4eba\u7a0e\u306e\u30ea\u30fc\u30b9\u671f\u9593\u5b9a\u984d\u6cd5\u3068\u306f\u3001\u300c\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3000\u00d7\u3000\u5b9a\u984d\u6cd5\u511f\u5374\u7387\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5410.htm\" target=\"_blank\" rel=\"noopener\">No.5410 \u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\uff08\u5e73\u621019\u5e744\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u65b0\u305f\u306a\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u30012027\u5e744\u6708\u958b\u59cb\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u65b0\u305f\u306a\u57fa\u6e96\u306e\u5bfe\u8c61\u306f\u4e0a\u5834\u4f01\u696d\u3084\u5927\u4f1a\u793e\u7b49\u306b\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u304c\u5f37\u5236\u3068\u306a\u3089\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\u7b49\u3067\u306f\u3001\u5f93\u6765\u3069\u304a\u308a\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002 [&hellip;]<\/p>\n","protected":false},"author":64,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[58],"tags":[108],"class_list":["post-79876","post","type-post","status-publish","format-standard","hentry","category-depreciation","tag-new-lease"],"acf":{"pdf-dlbox-url":"https:\/\/biz.moneyforward.com\/library\/form\/52575\/","templatesbox-title":"\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96 \u304a\u5f79\u7acb\u3061\u30c6\u30f3\u30d7\u30ec3\u70b9\u30bb\u30c3\u30c8\uff08\u7121\u6599\uff09","templatesbox-img1-url":"https:\/\/biz.moneyforward.com\/library\/wp-content\/uploads\/2025\/07\/newleace_3-768x454.png","templatesbox-img1-title":"","templatesbox-img2-url":"","templatesbox-img2-title":"","templatesbox-desc":"\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u4fee\uff01\u4fbf\u5229\u306a\u300c\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u5bfe\u5fdc TODO 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