{"id":8017,"date":"2014-09-03T09:50:20","date_gmt":"2014-09-03T00:50:20","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=8017"},"modified":"2026-04-17T18:56:35","modified_gmt":"2026-04-17T09:56:35","slug":"houjinzei-2","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/8017\/","title":{"rendered":"\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u7d0d\u4ed8\u6642\u671f\u3001\u7d0d\u4ed8\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u6cd5\u4eba<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u3068\u306f\uff1f<\/div>\n<p><strong>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3068\u306f\u3001\u6cd5\u4eba\u304c\u4e8b\u696d\u6240\u306e\u3042\u308b\u81ea\u6cbb\u4f53\u306b\u7d0d\u3081\u308b\u5730\u65b9\u7a0e\u3067\u3059\u3002<\/strong><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e<\/li>\n<li>\u5747\u7b49\u5272\u3068<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u5272\u3067\u8a08\u7b97<\/li>\n<li>\u7533\u544a\u7d0d\u4ed8\u306f\u6c7a\u7b97\u5f8c2\u304b\u6708\u4ee5\u5185<\/li>\n<\/ul>\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306f\u6cd5\u4eba\u7a0e\u984d\u306b\u5fdc\u3058\u308b\u6cd5\u4eba\u7a0e\u5272\u3068\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u7b49\u3084\u5f93\u696d\u54e1\u6570\u3067\u6c7a\u307e\u308b\u5747\u7b49\u5272\u3092\u5408\u7b97\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3068\u306f\u3001\u4e8b\u696d\u6240\u306e\u3042\u308b\u81ea\u6cbb\u4f53\u306b\u7d0d\u3081\u308b\u5730\u65b9\u7a0e\u3067\u3059\u3002\u500b\u4eba\u306e\u4f4f\u6c11\u7a0e\u3068\u540c\u3058\u304f\u3001\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u8a08\u7b97\u65b9\u6cd5\u3084\u307b\u304b\u306e\u7a0e\u91d1\u3068\u306e\u9055\u3044\u3001\u7d0d\u4ed8\u6642\u671f\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u5b9f\u969b\u306b\u3069\u306e\u7a0b\u5ea6\u306e\u7a0e\u984d\u306b\u306a\u308b\u306e\u304b\u3001\u5177\u4f53\u7684\u306a\u30b1\u30fc\u30b9\u3067\u8aac\u660e\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\/2046\/?provider=ac_basic&provider_info=cv.8017.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\/01\/minibook_accounting_8017.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>\u6cd5\u4eba\u4f4f\u6c11\u7a0e \u65e9\u308f\u304b\u308a\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e \u65e9\u308f\u304b\u308a\u30ac\u30a4\u30c9\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>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3068\u306f\u3001\u6cd5\u4eba\u304c\u4e8b\u696d\u6240\u306e\u3042\u308b\u81ea\u6cbb\u4f53\u306b\u7d0d\u3081\u308b\u5730\u65b9\u7a0e\u3067\u3059\u3002\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u6cd5\u4eba\u304c\u8a08\u7b97\u3057\u3066\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6cd5\u4eba\u30fb\u500b\u4eba\u306f\u3001\u5c45\u4f4f\u3057\u3066\u3044\u308b\u81ea\u6cbb\u4f53\u306e\u516c\u7684\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u306f\u3001\u81ea\u6cbb\u4f53\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u306b\u5bfe\u3057\u3066\u7d0d\u4ed8\u3059\u308b\u7a0e\u91d1\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u6b63\u3057\u304f\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u6cbb\u4f53\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u6b63\u5f53\u306a\u5bfe\u4fa1\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_08.html\" target=\"_blank\" rel=\"noopener\">\u7dcf\u52d9\u7701 \u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/a><\/p>\n<h2>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97<\/h2>\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u3001\u6771\u4eac23\u533a\u306b\u4e8b\u52d9\u6240\uff081\u3064\u306e\u307f\uff09\u304c\u3042\u308b\u5834\u5408\u306e\u4f8b\u3092\u901a\u3057\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u57fa\u672c\u306e\u7a0e\u7387\u3068\u7570\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u4e8b\u696d\u6240\u306e\u3042\u308b\u81ea\u6cbb\u4f53\u306b\u78ba\u8a8d\u3057\u3066\u304b\u3089\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u8907\u6570\u306e\u5730\u57df\u306b\u4e8b\u696d\u6240\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8907\u6570\u306e\u81ea\u6cbb\u4f53\u306b\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u672c\u793e\u304b\u652f\u793e\u30fb\u55b6\u696d\u6240\u306b\u3088\u3063\u3066\u3082\u7a0e\u7387\u3084\u7a0e\u984d\u304c\u7570\u306a\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u6cd5\u4eba\u7a0e\u5272<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306f\u3001\u6cd5\u4eba\u7a0e\u5272\u3068\u5747\u7b49\u5272\u306e2\u3064\u304b\u3089\u6210\u308a\u7acb\u3061\u307e\u3059\u3002\u4e21\u65b9\u306e\u7a0e\u3092\u5225\u3005\u306b\u8a08\u7b97\u3057\u3001\u5408\u7b97\u3057\u305f\u984d\u304c\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u984d\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u6cd5\u4eba\u7a0e\u5272\u306f\u3001\u90fd\u9053\u5e9c\u770c\u306e\u7a0e\u984d\u3068\u5e02\u753a\u6751\u306e\u7a0e\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u7a0e\u7387\u3067\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div style=\"padding: 20px; margin-bottom: 10px; border: 1px solid #333333;\">\n<ul>\n<li>\u6771\u4eac23\u533a\u306e\u5834\u5408\uff1a\u6cd5\u4eba\u7a0e\u984d\u00d77.0\uff05<\/li>\n<li>\u6771\u4eac\u90fd23\u533a\u4ee5\u5916\u306e\u5834\u5408\uff1a\u6cd5\u4eba\u7a0e\u984d\u00d71.0\uff05\uff08\u90fd\u9053\u5e9c\u770c\u306e\u6cd5\u4eba\u7a0e\u5272\uff09\u3001\u6cd5\u4eba\u7a0e\u984d\u00d76.0\uff05\uff08\u5e02\u753a\u6751\u306e\u6cd5\u4eba\u7a0e\u5272\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u6cd5\u4eba\u7a0e\u984d\u304c500\u4e07\u5186\u3067\u3042\u308c\u3070\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\uff08\u6771\u4eac23\u533a\u306e\u5834\u5408\uff09\u306f35\u4e07\u5186\u3068\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u6771\u4eac\u90fd\u6b66\u8535\u91ce\u5e02\u306a\u3069\u300123\u533a\u4ee5\u5916\u306b\u7d0d\u3081\u308b\u5834\u5408\u306f\u3001\u6771\u4eac\u90fd\u306b\u5bfe\u3057\u30665\u4e07\u5186\u3001\u6b66\u8535\u91ce\u5e02\u306b\u5bfe\u3057\u306630\u4e07\u5186\u306e\u6cd5\u4eba\u7a0e\u5272\u3092\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5747\u7b49\u5272<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u7a0e\u5272\u306f\u6cd5\u4eba\u7a0e\u984d\u306b\u3088\u3063\u3066\u7a0e\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u304c\u3001\u5747\u7b49\u5272\u306f\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3068\u5f93\u696d\u54e1\u6570\u3067\u7a0e\u984d\u304c\u4e00\u5f8b\u306b\u6c7a\u307e\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>23\u533a\u5185\u306e\u307f\u306b\u4e8b\u696d\u6240\u304c\u3042\u308a\u3001\u306a\u304a\u304b\u3064\u4e8b\u696d\u6240\u304c1\u3064\u3001\u8cc7\u672c\u91d1\u984d\u304c1\u5104\u5186\u3001\u5f93\u696d\u54e1\u6570\u304c30\u4eba\u3067\u3042\u308c\u3070\u5747\u7b49\u5272\u306f18\u4e07\u5186\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"3\">\u6cd5\u4eba\u533a\u5206<\/th>\n<th>\u4e3b\u305f\u308b\u4e8b\u696d\u6240<\/th>\n<th>\u5f93\u305f\u308b\u4e8b\u696d\u6240<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"3\">\u516c\u76ca\u6cd5\u4eba\u3001\u516c\u5171\u6cd5\u4eba\u306a\u3069<\/td>\n<td>70,000\u5186<\/td>\n<td>50,000\u5186<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"5\">\u4e0a\u8a18\u4ee5\u5916\u306e<br \/>\n\u6cd5\u4eba<\/td>\n<td rowspan=\"5\">\u8cc7\u672c\u91d1\u7b49<\/td>\n<td>1,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>70,000\u5186<br \/>\n140,000\u5186<\/td>\n<td>50,000\u5186<br \/>\n120,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u8d851\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>180,000\u5186<br \/>\n200,000\u5186<\/td>\n<td>130,000\u5186<br \/>\n150,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>1\u5104\u5186\u8d8510\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>290,000\u5186<br \/>\n530,000\u5186<\/td>\n<td>160,000\u5186<br \/>\n400,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>10\u5104\u5186\u8d8550\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>950,000\u5186<br \/>\n2,290,000\u5186<\/td>\n<td>410,000\u5186<br \/>\n1,750,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>50\u5104\u5186\u8d85<\/td>\n<td>1,210,000\u5186<br \/>\n3,800,000\u5186<\/td>\n<td>410,000\u5186<br 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href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/shomei\/houjin\/6-4-3b.pdf\" target=\"_blank\" 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