{"id":80031,"date":"2025-03-03T15:45:36","date_gmt":"2025-03-03T06:45:36","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80031"},"modified":"2026-06-30T17:54:14","modified_gmt":"2026-06-30T08:54:14","slug":"%e4%b8%80%e6%8b%ac%e5%84%9f%e5%8d%b4%e8%b3%87%e7%94%a3%e3%82%92%e9%99%a4%e5%8d%b4%e3%81%97%e3%81%9f%e5%a0%b4%e5%90%88%e3%81%ae%e4%bb%95%e8%a8%b3%e3%81%af%ef%bc%9f%e5%84%9f%e5%8d%b4%e6%9c%9f%e9%96%93","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80031\/","title":{"rendered":"\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u9664\u5374\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u306f\uff1f\u511f\u5374\u671f\u9593\u4e2d\u30fb\u511f\u5374\u5f8c\u306e\u5177\u4f53\u4f8b\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306f\u9014\u4e2d\u3067\u9664\u5374\u640d\u3092\u8a08\u4e0a\u3067\u304d\u308b\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u5ec3\u68c4\u30fb\u58f2\u5374\u3057\u3066\u3082\u9664\u5374\u640d\u306f\u4e00\u62ec\u8a08\u4e0a\u3067\u304d\u305a\u30013\u5e74\u9593\u306e\u5747\u7b49\u511f\u5374\u3092\u7d99\u7d9a\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u53d6\u5f97\u4fa1\u984d10\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u306e\u8cc7\u7523\u304c\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/li>\n<li>\u58f2\u5374\u6642\u306f\u58f2\u5374\u984d\u3092\u96d1\u53ce\u5165\u3068\u3057\u3066\u53ce\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/li>\n<li>\u511f\u5374\u7d42\u4e86\u5f8c\u306f\u5099\u5fd8\u4fa1\u984d1\u5186\u3092\u6b8b\u3055\u305a0\u5186\u3067\u51e6\u7406\u3059\u308b\u3002<\/li>\n<\/ul>\n<p>\u5c11\u984d<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" title=\"\u6e1b\u4fa1\u511f\u5374\">\u6e1b\u4fa1\u511f\u5374<\/a>\u8cc7\u7523\u3068\u306e\u9055\u3044\u3092\u62bc\u3055\u3048\u3001\u8aa4\u3063\u305f\u9664\u5374\u51e6\u7406\u3092\u907f\u3051\u307e\u3057\u3087\u3046\u3002\n<\/p><\/div>\n<p>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u9664\u5374\u3068\u306f\u3001\u53d6\u5f97\u4fa1\u984d10\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u5e33\u7c3f\u4e0a\u304b\u3089\u9664\u304f\u51e6\u7406\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306f\u3001\u511f\u5374\u671f\u9593\u4e2d\u306b\u5ec3\u68c4\u30fb\u58f2\u5374\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u672a\u511f\u5374\u6b8b\u9ad8\u3092\u4e00\u62ec\u3067\u9664\u5374\u640d\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u539f\u5247\u3068\u3057\u3066\u3001\u53d6\u5f97\u6642\u306b\u9078\u629e\u3057\u305f\u4e00\u62ec\u511f\u5374\u306e\u65b9\u6cd5\u306b\u5f93\u3044\u30013\u5e74\u9593\u3067\u5747\u7b49\u306b\u511f\u5374\u3092\u7d9a\u3051\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u9664\u5374\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u65b9\u6cd5\u3084\u5177\u4f53\u4f8b\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\/1370\/?provider=ac_basic&provider_info=cv.80031.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\/basic\/wp-content\/uploads\/2025\/12\/\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u307e\u308b\u308f\u304b\u308a\u30ac\u30a4\u30c9\uff08\u4ed5\u8a33\u898b\u672c\u96c6\uff09.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>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u307e\u308b\u308f\u304b\u308a\u30ac\u30a4\u30c9\uff08\u4ed5\u8a33\u898b\u672c\u96c6\uff09<\/p>\n                    <p class=\"advads-templates-box-text\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u307e\u308b\u308f\u304b\u308a\u30ac\u30a4\u30c9\uff08\u4ed5\u8a33\u898b\u672c\u96c6\uff09\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\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>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u9664\u5374\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u306f\u3001\u53d6\u5f97\u4fa1\u984d10\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u901a\u5e38\u306e\u8010\u7528\u5e74\u6570\u306b\u304b\u304b\u308f\u3089\u305a3\u5e74\u9593\u3067\u5747\u7b49\u306b\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><br \/>\n\u305d\u3057\u3066\u3001\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u9664\u5374\u3068\u306f\u3001\u4e0a\u8a18\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u5e33\u7c3f\u304b\u3089\u9664\u304f\u51e6\u7406\u3067\u3059\u3002\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u8ff0\u306e\u901a\u308a\u3001\u511f\u5374\u671f\u9593\u4e2d\u306b\u5ec3\u68c4\u30fb\u58f2\u5374\u3057\u3066\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u672a\u511f\u5374\u6b8b\u9ad8\u3092\u4e00\u62ec\u3067\u8cbb\u7528\u51e6\u7406\u305b\u305a\u30013\u5e74\u9593\u306e\u5747\u7b49\u511f\u5374\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u306f\u3001\u696d\u52d9\u3067\u4f7f\u7528\u3059\u308b\u6a5f\u68b0\u88c5\u7f6e\u3084\u5668\u5177\u5099\u54c1\u3001\u8eca\u4e21\u904b\u642c\u5177\u7b49\u306e\u8cc7\u7523\u3067\u3059\u3002\u6642\u9593\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u4fa1\u5024\u304c\u6e1b\u5c11\u3059\u308b\u3053\u3068\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u571f\u5730\u3084\u9aa8\u8463\u54c1\u7b49\u306e\u6642\u9593\u306e\u7d4c\u904e\u3067\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u306a\u3044\u3082\u306e\u306f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u78ba\u8a8d\u3057\u3066\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\/24475\/\" data-lkc-id=\"69\" 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\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u306f\uff1f\u4ed5\u8a33\u304b\u3089\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">    Point\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u306f\u4f55\u304b\uff1f\u53d6\u5f97\u4fa1\u984d20\u4e07\u5186\u672a\u6e80\u306e\u8cc7\u7523\u30923\u5e74\u3067\u5747\u7b49\u306b\u8cbb\u7528\u5316\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002                    \u6bce\u5e74\u540c\u3058\u984d\u3092\u306a\u3089\u3057\u3066\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b            \u511f\u5374\u8cc7\u7523\u7a0e\u304c\u304b\u304b\u3089\u305a\u8cc7\u91d1\u7e70\u308a\u304c\u697d\u306b\u306a\u308b            \u8b72\u6e21\u3084\u9664\u5374\u3092\u3057\u3066\u3082\u9014\u4e2d\u3067\u6b62\u3081\u3089\u308c\u306a\u3044        \u4ee4\u548c8\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u7279\u4f8b\u306e\u4e0a\u9650\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u898b\u8fbc\u307f\u306e\u305f\u3081\u3001\u6700\u65b0\u60c5\u5831\u3092\u8e0f\u307e\u3048\u3066\u9078\u3076\u3068\u5b89\u5fc3\u3067\u3059\u3002\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u304c20\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001 \u901a\u5e38\u306e\u6e1b\u4fa1\u511f\u5374\u3067\u306f\u306a\u304f\u3001\u53d6\u5f97\u4fa1\u984d\u30923\u5e74\u9593\u3067\u5747\u7b49\u511f\u5374\u3067\u304d\u308b\u4e00\u5b9a\u306e\u8cc7\u7523\u306e\u3053\u3068\u3067\u3059\u3002...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm#:~:text=%E6%A6%82%E8%A6%81,%E6%B8%9B%E4%BE%A1%E5%84%9F%E5%8D%B4%E8%B3%87%E7%94%A3%E3%81%A7%E3%81%AF%E3%81%82%E3%82%8A%E3%81%BE%E3%81%9B%E3%82%93%E3%80%82\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81 No.2100 \u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057<\/a><\/p>\n<h2>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u9664\u5374\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/h2>\n<p>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u5ec3\u68c4\u30fb\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u5e33\u7c3f\u4e0a\u3067\u306e\u9664\u5374\u306f\u5fc5\u8981\u306a\u306e\u304b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u5ec3\u68c4\u3059\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u5ec3\u68c4\u3059\u308b\u5834\u5408\u3001\u5e33\u7c3f\u4e0a\u3067\u306e\u9664\u5374\u4f5c\u696d\u306f\u4e0d\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u5ec3\u68c4\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u6b8b\u5b58\u7c3f\u4fa1\u3092<a href=\"https:\/\/biz.moneyforward.com\/words\/1298\/\" data-internallinksmanager029f6b8e52c=\"35\" title=\"\u56fa\u5b9a\u8cc7\u7523\u9664\u5374\u640d\">\u56fa\u5b9a\u8cc7\u7523\u9664\u5374\u640d<\/a>\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002\u56fa\u5b9a\u8cc7\u7523\u9664\u5374\u640d\u3068\u306f\u3001\u4f7f\u308f\u306a\u304f\u306a\u3063\u305f<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>\u3092\u5ec3\u68c4\u51e6\u5206\u3057\u305f\u969b\u306b\u3001\u5bfe\u8c61\u306e\u8cc7\u7523\u3092\u5e33\u7c3f\u304b\u3089\u9664\u5374\u3059\u308b\u305f\u3081\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6b8b\u5b58\u7c3f\u4fa1\u3092\u8cbb\u7528\u51e6\u7406\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6b8b\u5b58\u7c3f\u4fa1\u304c\u3042\u308b\u5834\u5408\u3001\u5ec3\u68c4\u5f8c\u3082\u511f\u5374\u984d\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6b8b\u5b58\u7c3f\u4fa1\u3068\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u904e\u304e\u305f\u5f8c\u306b\u6b8b\u308b\u8cc7\u7523\u4fa1\u5024\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<h3>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u58f2\u5374\u3059\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u58f2\u5374\u3057\u3066\u73fe\u91d1\u5316\u3057\u305f\u5834\u5408\u3082\u5e33\u7c3f\u4e0a\u3067\u306e\u9664\u5374\u4f5c\u696d\u306f\u4e0d\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u58f2\u5374\u91d1\u984d\u3092\u300c\u96d1\u53ce\u5165\u300d\u306a\u3069\u306e\u53ce\u76ca\u3067\u51e6\u7406\u3057\u307e\u3059\u3002\u6b8b\u5b58\u7c3f\u4fa1\u304c\u3042\u308b\u5834\u5408\u3067\u3082\u3001\u9664\u5374\u51e6\u7406\u306f\u305b\u305a\u3001\u58f2\u5374\u5f8c\u3082\u3001\u53d6\u5f97\u6642\u306b\u9078\u629e\u3057\u305f\u4e00\u62ec\u511f\u5374\u306e\u65b9\u6cd5\u306b\u5f93\u3044\u30013\u5e74\u9593\u306e\u5747\u7b49\u511f\u5374\u3092\u7d99\u7d9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3105.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81 No.3105 \u8b72\u6e21\u6240\u5f97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u3068\u8ab2\u7a0e\u65b9\u6cd5<\/a><\/p>\n<h2>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u304c\u9664\u5374\u3067\u304d\u306a\u3044\u3068\u8a00\u308f\u308c\u308b\u7406\u7531<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u901a\u5e38\u3001\u56fa\u5b9a\u8cc7\u7523\u306f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u7d4c\u904e\u3059\u308b\u524d\u306b\u5ec3\u68c4\u3057\u305f\u5834\u5408\u3001\u5ec3\u68c4\u3057\u305f\u6642\u70b9\u3067\u305d\u306e\u7c3f\u4fa1\u3092\u9664\u5374\u640d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u5f8c\u3001\u9664\u5374\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u306e<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\u4e0a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u304c\u9664\u5374\u3067\u304d\u306a\u3044\u3068\u8a00\u308f\u308c\u308b\u306e\u306f\u30013\u5e74\u304c\u7d4c\u904e\u3059\u308b\u524d\u306b\u8cc7\u7523\u3092\u624b\u653e\u3057\u3066\u3082\u6e1b\u4fa1\u511f\u5374\u3092\u9014\u4e2d\u3067\u6253\u3061\u5207\u308c\u306a\u3044\u305f\u3081\u3067\u3059\u3002\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306f\u3001\u500b\u5225\u306e\u9664\u5374\u51e6\u7406\u306f\u884c\u3048\u307e\u305b\u3093\u3002<\/p>\n<p>\u5ec3\u68c4\u3084\u58f2\u5374\u7b49\u3067\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u624b\u653e\u3057\u305f\u5f8c\u3082\u3001\u5747\u7b49\u511f\u5374\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u9664\u5374\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u9664\u5374\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u511f\u5374\u671f\u9593\u4e2d\u306b\u9664\u5374\u3059\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u73fe\u91d118\u4e07\u5186\u3067\u8cfc\u5165\u3057\u305f\u30d1\u30bd\u30b3\u30f3\u306e\u4ed5\u8a33\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/b><\/span><br \/>\n\u203b1\u5e74\u3082\u3057\u304f\u306f2\u5e74\u76ee\u306b\u5ec3\u68c4\u3057\u305f\u3068\u60f3\u5b9a<\/p>\n<p><b>\u8cfc\u5165\u6642\u306e\u4ed5\u8a33<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523<\/td>\n<td style=\"text-align: left;\">180,000\u5186<\/td>\n<td style=\"text-align: left;\">\u73fe\u91d1<\/td>\n<td style=\"text-align: left;\">180,000\u5186<\/td>\n<td style=\"text-align: left;\">\u30d1\u30bd\u30b3\u30f3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>1\u5e74\u76ee\u6c7a\u7b97\u6642\u306e\u4ed5\u8a33<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"text-align: left;\">60,000\u5186<\/td>\n<td style=\"text-align: left;\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523<\/td>\n<td style=\"text-align: left;\">60,000\u5186<\/td>\n<td style=\"text-align: left;\">\u30d1\u30bd\u30b3\u30f3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>2\u5e74\u76ee\u6c7a\u7b97\u6642\u306e\u4ed5\u8a33<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"text-align: left;\">60,000\u5186<\/td>\n<td style=\"text-align: left;\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523<\/td>\n<td style=\"text-align: left;\">60,000\u5186<\/td>\n<td style=\"text-align: left;\">\u30d1\u30bd\u30b3\u30f3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>3\u5e74\u76ee\u6c7a\u7b97\u6642\u306e\u4ed5\u8a33<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"text-align: left;\">60,000\u5186<\/td>\n<td style=\"text-align: left;\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523<\/td>\n<td style=\"text-align: left;\">60,000\u5186<\/td>\n<td style=\"text-align: left;\">\u30d1\u30bd\u30b3\u30f3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u30923\u5e74\u7d4c\u904e\u3059\u308b\u524d\u306b\u58f2\u5374\u3057\u3066\u3082\u3001\u672a\u511f\u5374\u6b8b\u984d\u3092\u4e00\u62ec\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u30023\u5e74\u9593\u306e\u4e00\u62ec\u511f\u5374\u304c\u7d42\u308f\u308b\u307e\u3067\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u511f\u5374\u5f8c\uff084\u5e74\u76ee\u4ee5\u964d\uff09\u306b\u9664\u5374\u3059\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306f3\u5e74\u304b\u3051\u3066\u5168\u984d\u3092\u511f\u5374\u3059\u308b\u305f\u3081\u30014\u5e74\u76ee\u4ee5\u964d\u306e\u4ed5\u8a33\u306f\u4e0d\u8981\u3067\u3059\u3002<\/b><\/span>\u5b8c\u5168\u511f\u5374\u5f8c\u306f\u3001\u4f1a\u8a08\u4e0a\u305d\u306e\u8cc7\u7523\u304c\u5b58\u5728\u3057\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u5e33\u7c3f\u4fa1\u984d\u306f0\u5186\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u8cc7\u7523\u3092\u5f15\u304d\u7d9a\u304d\u4f7f\u7528\u3057\u3066\u3082\u6e1b\u4fa1\u511f\u5374\u306e\u51e6\u7406\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u9664\u5374\u3059\u308b\u3068\u304d\u306b1\u5186\u3060\u3051\u6b8b\u3059\u5fc5\u8981\u306f\u3042\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u901a\u5e38\u306e\u6e1b\u4fa1\u511f\u5374\u3067\u306f\u3001\u511f\u5374\u7d42\u4e86\u5f8c\u3082\u305d\u306e\u8cc7\u7523\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u5099\u5fd8\u4fa1\u984d\u3068\u3057\u30661\u5186\u3092\u6b8b\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5099\u5fd8\u4fa1\u984d\u306f\u3001\u5b9f\u8cea\u7684\u306b\u4fa1\u5024\u304c\u306a\u3044\u8cc7\u7523\u306b\u3001\u4f1a\u8a08\u4e0a\u3067\u306f\u8cc7\u7523\u304c\u3042\u308b\u3053\u3068\u3092\u793a\u3059\u305f\u3081\u306e\u91d1\u984d\u3067\u3059\u3002\u5099\u5fd8\u4fa1\u984d\u30921\u5186\u6b8b\u3059\u306e\u306f\u3001\u4fa1\u984d\u30920\u5186\u306b\u3059\u308b\u3068\u8cc7\u7523\u304c\u5b58\u5728\u3057\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u3001\u4f1a\u8a08\u4e0a\u3067\u5fd8\u308c\u3089\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u7d42\u4e86\u5f8c\u3082\u4e8b\u696d\u3067\u4f7f\u7528\u3057\u3066\u3044\u308b\u8cc7\u7523\u306f\u3001\u6b8b\u5b58\u7c3f\u4fa11\u5186\u3068\u3057\u3066\u5e33\u7c3f\u4e0a\u306b\u6b8b\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306f\u901a\u5e38\u306e\u6e1b\u4fa1\u511f\u5374\u3068\u7570\u306a\u308a\u3001\u511f\u5374\u7d42\u4e86\u5f8c\u306f1\u5186\u3092\u6b8b\u3059\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5099\u5fd8\u4fa1\u984d 0\u5186\u3067\u554f\u984c\u306a\u3044\u306e\u306f\u30013\u5e74\u304b\u3051\u3066\u5168\u984d\u511f\u5374\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<h2>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u9664\u5374\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u9664\u5374\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u6708\u5272\u308a\u3057\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u53d6\u5f97\u304b\u3089\u671f\u672b\u307e\u3067\u306e\u6708\u6570\u3092\u8a08\u7b97\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u304c\u3001\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306f\u6708\u5272\u308a\u3067\u306f\u306a\u304f\u3001\u5168\u4f53\u30923\u5206\u306e1\u306b\u5206\u5272\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u3067\u5c0f\u6570\u70b9\u4ee5\u4e0b\u306e\u7aef\u6570\u304c\u51fa\u305f\u5834\u5408\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\" data-internallinksmanager029f6b8e52c=\"239\" title=\"\u4f1a\u8a08\u30bd\u30d5\u30c8\">\u4f1a\u8a08\u30bd\u30d5\u30c8<\/a>\u3084\u7533\u544a\u66f8\u4f5c\u6210\u4e0a\u306e\u51e6\u7406\u30eb\u30fc\u30eb\u306b\u5f93\u3044\u30013\u5e74\u9593\u306e\u5408\u8a08\u984d\u304c\u53d6\u5f97\u4fa1\u984d\u3068\u4e00\u81f4\u3059\u308b\u3088\u3046\u306b\u7ba1\u7406\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/08\/12.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81 \u5c11\u984d\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u53ca\u3073\u4e00\u62ec\u511f\u5374\u8cc7\u7523\uff08\u4ee4\u7b2c138\u6761\u53ca\u3073\u7b2c139\u6761\u95a2\u4fc2\uff09<\/a><\/p>\n<h3>\u672a\u4f7f\u7528\u306e\u8cc7\u7523\u306f\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u5bfe\u8c61\u5916<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm\" rel=\"noopener\" target=\"_blank\">\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<br \/>\n<\/a>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<h2>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u9664\u5374\u3092\u7406\u89e3\u3057\u3066\u6b63\u3057\u304f\u4ed5\u8a33\u3057\u3088\u3046<\/h2>\n<p><span style=\"background-color: 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