{"id":85135,"date":"2025-09-09T15:38:18","date_gmt":"2025-09-09T06:38:18","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=85135"},"modified":"2025-09-09T15:52:32","modified_gmt":"2025-09-09T06:52:32","slug":"%e5%ae%9a%e7%8e%87%e6%b3%95%e3%81%ae%e6%ae%8b%e5%ad%98%e4%be%a1%e9%a1%8d%e3%81%af%e3%82%bc%e3%83%ad%ef%bd%9c%e5%b9%b3%e6%88%9019%e5%b9%b4%e3%81%ae%e7%a8%8e%e5%88%b6%e6%94%b9%e6%ad%a3%e3%81%a8%e6%96%b0","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/85135\/","title":{"rendered":"\u5b9a\u7387\u6cd5\u306e\u6b8b\u5b58\u4fa1\u984d\u306f\u30bc\u30ed\uff1f\u5e73\u621019\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3068\u65b0\u65e7\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u5b9a\u7387\u6cd5\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1906\/\" data-internallinksmanager029f6b8e52c=\"347\" title=\"\u6b8b\u5b58\u4fa1\u984d\">\u6b8b\u5b58\u4fa1\u984d<\/a>\u304c\u308f\u304b\u3089\u306a\u3044\u300d\u300c\u5b9a\u7387\u6cd5\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u77e5\u308a\u305f\u3044\u300d<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u60a9\u307f\u3092\u3082\u3064\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u7d50\u8ad6\u304b\u3089\u3044\u3046\u3068\u3001\u73fe\u5728\u306e\u5b9a\u7387\u6cd5\u306b\u304a\u3051\u308b\u6b8b\u5b58\u4fa1\u984d\u306f0\u5186\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u5e73\u621019\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" 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style=\"text-align: center;\">\u65e7\u5b9a\u7387\u6cd5<\/th>\n<th style=\"text-align: center;\">\u5b9a\u7387\u6cd5\uff08\u73fe\u884c\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523<\/td>\n<td style=\"text-align: left;\">\u5e73\u621019\u5e743\u670831\u65e5\u4ee5\u524d\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523<\/td>\n<td style=\"text-align: left;\">\u5e73\u621019\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7279\u5fb4<\/td>\n<td style=\"text-align: left;\">\u521d\u5e74\u5ea6\u306e\u511f\u5374\u984d\u306f\u591a\u304f\u3001\u5e74\u3068\u3068\u3082\u306b\u6e1b\u5c11\u3059\u308b\uff08\u53d6\u5f97\u4fa1\u984d\u306e5%\u307e\u3067\u511f\u5374\u3092\u7d42\u3048\u305f\u3089\u3001\u6b8b\u308a5%\u3092\u7fcc\u5e74\u4ee5\u964d\u306e5\u5e74\u9593\u3067\u5747\u7b49\u306b\u511f\u5374\u3059\u308b\uff09<\/td>\n<td style=\"text-align: left;\">\u65e7\u5b9a\u7387\u6cd5\u3088\u308a\u511f\u5374\u984d\u304c\u7de9\u3084\u304b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8a08\u7b97\u5f0f<\/td>\n<td style=\"text-align: left;\">\u672a\u511f\u5374\u6b8b\u9ad8\u00d7\u65e7\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387<\/td>\n<td style=\"text-align: left;\">\u672a\u511f\u5374\u6b8b\u9ad8\u00d7\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u511f\u5374\u53ef\u80fd\u9650\u5ea6\u984d<\/td>\n<td style=\"text-align: left;\">1\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">1\u5186\u307e\u3067<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5236\u5ea6\u304c\u6539\u6b63\u3055\u308c\u308b\u5e73\u621019\u5e743\u670831\u65e5\u307e\u3067\u306f\u3001\u6b8b\u5b58\u4fa1\u984d\u3068\u3057\u3066\u8cc7\u7523\u306e10\uff05\u306e\u91d1\u984d\u3092\u6b8b\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u65e7\u5b9a\u7387\u6cd5\u3068\u73fe\u5728\u306e\u5b9a\u7387\u6cd5\u3067\u306f\u8a08\u7b97\u5f0f\u306e\u511f\u5374\u7387\u304c\u7570\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<h2>\u5b9a\u7387\u6cd5\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9a\u7387\u6cd5\u306e\u4e3b\u8981\u306a\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4ee5\u4e0b\u306e3\u70b9\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list 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href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u3092\u57fa\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u91d1\u984d\u304c\u5927\u304d\u3044\u307b\u3069\u8ab2\u7a0e\u6240\u5f97\u306f\u5727\u7e2e\u3055\u308c\u3001\u7d0d\u7a0e\u984d\u3092\u6291\u3048\u3089\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u70b9\u304b\u3089\u5b9a\u7387\u6cd5\u306f\u8cc7\u7523\u5c0e\u5165\u6642\u306e\u511f\u5374\u984d\u304c\u5927\u304d\u304f\u3001\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u7d0d\u7a0e\u984d\u3092\u6291\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u624b\u5143\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u6b8b\u308a\u3001\u8cc7\u91d1\u7e70\u308a\u3082\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e00\u822c\u7684\u306b\u30d1\u30bd\u30b3\u30f3\u3084\u88fd\u9020\u7528\u6a5f\u68b0\u306a\u3069\u306e\u5099\u54c1\u306f\u5c0e\u5165\u5f53\u521d\u304c\u4e00\u756a\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u304c\u9ad8\u304f\u3001\u5e74\u3005\u305d\u306e\u52b9\u679c\u306f\u4e0b\u304c\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u5b9a\u7387\u6cd5\u3067\u306f\u521d\u671f\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u3082\u3063\u3068\u3082\u5927\u304d\u304f\u3001\u5e74\u3005\u511f\u5374\u984d\u304c\u5c0f\u3055\u304f\u306a\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u8cc7\u7523\u4fa1\u5024\u306b\u5373\u3057\u305f\u4f1a\u8a08\u8a18\u9332\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2>\u5b9a\u7387\u6cd5\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9a\u7387\u6cd5\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4ee5\u4e0b\u306e2\u70b9\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list 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style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\u511f\u5374\u4fdd\u8a3c\u984d\uff1a\u5b9a\u7387\u6cd5\u3067\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u969b\u306b\u3001\u6700\u4f4e\u9650\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u57fa\u6e96\u984d\u3002\u511f\u5374\u8cbb\u304c\u6975\u7aef\u306b\u5c0f\u3055\u304f\u306a\u308b\u3053\u3068\u3092\u9632\u3050\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/div>\n<p>\u5b9a\u7387\u6cd5\u3067\u306f\u511f\u5374\u8cbb\u304c\u3053\u306e\u511f\u5374\u4fdd\u8a3c\u984d\u3092\u4e0b\u56de\u308b\u3068\u8a08\u7b97\u65b9\u6cd5\u304c\u5207\u308a\u66ff\u308f\u308b\u3053\u3068\u3082\u3001\u8a18\u5e33\u304c\u8907\u96d1\u306a\u7406\u7531\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\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>\u3067\u3082\u8cc7\u7523\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u306f\u5b9a\u7387\u6cd5\u3092\u5229\u7528\u3067\u304d\u307e\u3059\u304c\u3001\u7a0e\u52d9\u7f72\u306b\u5c4a\u3051\u51fa\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<h2>\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u5909\u66f4<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u306f\u3001\u8cc7\u7523\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u57fa\u672c\u7684\u306b\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u4ee5\u4e0b\u306f\u305d\u306e\u4e00\u4f8b\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th><\/th>\n<th style=\"text-align: center;\">\u6cd5\u4eba<\/th>\n<th style=\"text-align: center;\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5b9a\u984d\u6cd5<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u5efa\u7269\u3001\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u3001\u69cb\u7bc9\u7269\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u5fc5\u305a\u5b9a\u984d\u6cd5<\/li>\n<\/ul>\n<ul>\n<li>\u6a5f\u68b0\u8a2d\u5099\u3001\u8eca\u4e21\u904b\u642c\u5177\u3001\u5de5\u5177\u5668\u5177\u5099\u54c1\u306f\u7a0e\u52d9\u7f72\u306b\u5c4a\u3051\u51fa\u308c\u3070\u5b9a\u984d\u6cd5\u3067\u8a08\u7b97\u53ef\u80fd<\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: left;\">\u539f\u5247\u3068\u3057\u3066\u3001\u3059\u3079\u3066\u5b9a\u984d\u6cd5\u3067\u8a08\u7b97<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5b9a\u7387\u6cd5<\/td>\n<td style=\"text-align: left;\">\u539f\u5247\u3068\u3057\u3066\u5efa\u7269\u3001\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u3001\u69cb\u7bc9\u7269\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4ee5\u5916\u306e\u3059\u3079\u3066<\/td>\n<td style=\"text-align: left;\">\u5efa\u7269\u3001\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u3001\u69cb\u7bc9\u7269\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4ee5\u5916\u3067\u3042\u308c\u3070\u5b9a\u7387\u6cd5\u3067\u8a08\u7b97\u53ef\u80fd\uff08\u7a0e\u52d9\u7f72\u306b\u5c4a\u3051\u51fa\u304c\u5fc5\u8981\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6c7a\u3081\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3068\u9055\u3046\u511f\u5374\u65b9\u6cd5\u3092\u5229\u7528\u3057\u305f\u3044\u3001\u3082\u3057\u304f\u306f\u9014\u4e2d\u3067\u511f\u5374\u65b9\u6cd5\u3092\u5909\u66f4\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u9577\u306b\u627f\u8a8d\u3092\u5f97\u308b\u305f\u3081\u306e\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u306e\u5834\u5408\u306f\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u65b9\u6cd5\u306e\u5909\u66f4\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3068\u3044\u3046\u66f8\u985e\u3092\u3001\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u73fe\u5728\u306e\u511f\u5374\u65b9\u6cd5\u3092\u63a1\u7528\u3057\u3066\u304b\u30893\u5e74\u304c\u7d4c\u904e\u3057\u3066\u3044\u306a\u3044\u3068\u304d\u3001\u307e\u305f\u306f\u5909\u66f4\u306b\u3088\u3063\u3066\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u8a08\u7b97\u304c\u9069\u6b63\u306b\u884c\u308f\u308c\u96e3\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306f\u3001\u7533\u8acb\u306f\u627f\u8a8d\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u7533\u8acb\u306e\u671f\u65e5\u304c\u7570\u306a\u308a\u3001\u511f\u5374\u65b9\u6cd5\u3092\u5909\u66f4\u3057\u3088\u3046\u3068\u3059\u308b\u5e74\u306e3\u670815\u65e5\u307e\u3067\u304c\u63d0\u51fa\u671f\u9650\u3067\u3059\u3002<\/p>\n<h2>\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387\u306f\u3001\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u56fd\u7a0e\u5e81\u3067\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u65e7\u5b9a\u7387\u6cd5\u3001\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387\u7b49\u8868<\/strong><\/p>\n<table style=\"width: 100.026%; height: 240px;\">\n<thead>\n<tr style=\"height: 24px;\">\n<th style=\"height: 24px; text-align: center;\">\u8010\u7528\u5e74\u6570<\/th>\n<th style=\"text-align: center; height: 24px;\">\u65e7\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387\uff08\u5e73\u621019\u5e743\u670831\u65e5\u4ee5\u524d\u306b\u53d6\u5f97\uff09<\/th>\n<th style=\"text-align: center; height: 24px;\">250\uff05\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387\uff08\u5e73\u621019\u5e744\u67081\u65e5\u304b\u3089\u5e73\u621024\u5e743\u670831\u65e5\u307e\u3067\u306b\u53d6\u5f97\uff09<\/th>\n<th style=\"text-align: center; height: 24px;\">200\uff05\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387\uff08\u5e73\u621024\u5e744\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; text-align: center;\">2<\/td>\n<td style=\"height: 24px; text-align: center;\">0.684<\/td>\n<td style=\"height: 24px; text-align: center;\">1.000<\/td>\n<td style=\"height: 24px; text-align: center;\">1.000<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; text-align: center;\">3<\/td>\n<td style=\"height: 24px; text-align: center;\">0.536<\/td>\n<td style=\"height: 24px; text-align: center;\">0.833<\/td>\n<td style=\"height: 24px; text-align: center;\">0.667<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; text-align: center;\">4<\/td>\n<td style=\"height: 24px; text-align: center;\">0.438<\/td>\n<td style=\"height: 24px; text-align: center;\">0.625<\/td>\n<td style=\"height: 24px; text-align: center;\">0.500<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; text-align: center;\">5<\/td>\n<td style=\"height: 24px; text-align: center;\">0.369<\/td>\n<td style=\"height: 24px; text-align: center;\">0.500<\/td>\n<td style=\"height: 24px; text-align: center;\">0.400<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; text-align: center;\">6<\/td>\n<td style=\"height: 24px; text-align: center;\">0.319<\/td>\n<td style=\"height: 24px; text-align: center;\">0.417<\/td>\n<td style=\"height: 24px; text-align: center;\">0.333<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; text-align: center;\">7<\/td>\n<td style=\"height: 24px; text-align: center;\">0.280<\/td>\n<td style=\"height: 24px; text-align: center;\">0.357<\/td>\n<td style=\"height: 24px; text-align: center;\">0.286<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; text-align: center;\">8<\/td>\n<td style=\"height: 24px; text-align: center;\">0.250<\/td>\n<td style=\"height: 24px; text-align: center;\">0.313<\/td>\n<td style=\"height: 24px; text-align: center;\">0.250<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; text-align: center;\">9<\/td>\n<td style=\"height: 24px; text-align: center;\">0.226<\/td>\n<td style=\"height: 24px; text-align: center;\">0.278<\/td>\n<td style=\"height: 24px; text-align: center;\">0.222<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; text-align: center;\">10<\/td>\n<td style=\"height: 24px; text-align: center;\">0.206<\/td>\n<td style=\"height: 24px; text-align: center;\">0.250<\/td>\n<td style=\"height: 24px; text-align: center;\">0.200<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868<\/a><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u8cc7\u7523\u306e\u53d6\u5f97\u6642\u671f\u3084\u8010\u7528\u5e74\u6570\u306b\u3088\u3063\u3066\u8a08\u7b97\u306b\u7528\u3044\u3089\u308c\u308b\u511f\u5374\u7387\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u8a08\u7b97\u306b\u306f\u3001\u4e0a\u8a18\u306e\u4ed6\u306b\u300c\u6539\u8a02\u511f\u5374\u7387\u300d\u3084\u300c\u4fdd\u8a3c\u7387\u300d\u3082\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3059\u308b\u6700\u65b0\u306e\u511f\u5374\u7387\u8868\u3092\u53c2\u7167\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5b9a\u7387\u6cd5\u306e\u8a08\u7b97\u5f0f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9a\u7387\u6cd5\u3067\u306f\u3001\u672a\u511f\u5374\u6b8b\u9ad8\u304c\u5e74\u5ea6\u3054\u3068\u306b\u7570\u306a\u308b\u305f\u3081\u3001\u511f\u5374\u91d1\u984d\u306f\u6bce\u5e74\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306e\u6642\u671f\u306b\u5fdc\u3058\u3066\u300c\u65e7\u5b9a\u7387\u6cd5\u300d\u300c250\uff05\u5b9a\u7387\u6cd5\u300d\u300c200\uff05\u5b9a\u7387\u6cd5\u300d\u30683\u7a2e\u985e\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u7b49\u8868\u3088\u308a\u3042\u3089\u304b\u3058\u3081\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u6570\u5024\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570<\/li>\n<li>\u511f\u5374\u7387<\/li>\n<li>\u6539\u5b9a\u511f\u5374\u7387<\/li>\n<li>\u4fdd\u8a3c\u7387<\/li>\n<\/ul>\n<\/div>\n<p>\u5b9a\u7387\u6cd5\u306e\u8a08\u7b97\u5f0f<\/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\uff1d\u6e1b\u4fa1\u511f\u5374\u8cbb\uff08\u8abf\u6574\u524d\u511f\u5374\u984d\uff09<\/strong><\/div>\n<p>\u5e73\u621019\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306e\u5834\u5408\u306f\u3001\u4e0a\u8a18\u306e\u8a08\u7b97\u3067\u6c42\u3081\u3089\u308c\u308b\u8abf\u6574\u524d\u511f\u5374\u984d\u304c\u300c\u511f\u5374\u4fdd\u8a3c\u984d\u300d\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u3001\u8a08\u7b97\u5f0f\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<div>\u8abf\u6574\u524d\u511f\u5374\u984d\u304c\u511f\u5374\u4fdd\u8a3c\u984d\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306e\u8a08\u7b97\u5f0f<\/div>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u6539\u5b9a\u53d6\u5f97\u4fa1\u984d\u00d7\u6539\u5b9a\u511f\u5374\u7387\uff1d\u6e1b\u4fa1\u511f\u5374\u8cbb<\/strong><\/div>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\u6539\u5b9a\u53d6\u5f97\u4fa1\u984d\uff1a\u8abf\u6574\u524d\u511f\u5374\u984d\u304c\u3001\u306f\u3058\u3081\u3066\u511f\u5374\u4fdd\u8a3c\u984d\u306b\u6e80\u305f\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u5e74\u306e\u671f\u9996\u672a\u511f\u5374\u6b8b\u9ad8\u306e\u3053\u3068\u3092\u6307\u3059\u3002<\/div>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65263\/\" data-lkc-id=\"296\" 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\">\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u511f\u5374\u671f\u9593\u306b\u5fdc\u3058\u3066\u6bce\u671f\u306e\u511f\u5374\u984d\u3092\u6c7a\u3081\u307e\u3059\u3002\u3053\u306e\u511f\u5374\u984d\u3092\u6c7a\u3081\u308b\u65b9\u6cd5\u306b\u306f\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306a\u3069\u306e\u511f\u5374\u65b9\u6cd5\u304c\u3042\u308a\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u6b63\u3057\u3044\u65b9\u6cd5\u3067\u8a08\u7b97\u3057\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u4ed5\u8a33\u65b9\u6cd5\u306b\u3064\u3044\u3066\u5177\u4f53\u4f8b\u3092\u6319\u3052\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3059\u308b\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u304c\u3042\u308b\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u8010\u7528\u5e74\u6570\u3068\u53d6\u5f97\u4fa1\u984d\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u306b\u5fc5\u8981\u3068\u306a\u308b\u7528\u8a9e\u3092\u3044\u304f\u3064\u304b\u7d39\u4ecb\u3057\u307e\u3059\u3002\uff1c\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1e\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u8a08\u4e0a\u3057\u305f\u8cbb\u7528\u306e\u3053\u3068\u3067\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u8010\u7528\u5e74\u6570\u3067\u6309...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u3010\u7a2e\u985e\u5225\u3011\u5b9a\u7387\u6cd5\u3067\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u4f8b<\/h2>\n<p>\u5b9a\u7387\u6cd5\u306e\u5b9f\u969b\u306e\u8a08\u7b97\u4f8b\u3092\u300c200\uff05\u5b9a\u7387\u6cd5\u300d\u3001\u300c250\uff05\u5b9a\u7387\u6cd5\u300d\u3001\u300c\u65e7\u5b9a\u7387\u6cd5\u300d\u306b\u5206\u3051\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>200\uff05\u5b9a\u7387\u6cd5\u306e\u8a08\u7b97\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>200%\u5b9a\u7387\u6cd5\u306f\u3001\u5e73\u621024\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\uff08\u4f8b\uff09500\u4e07\u5186\u306e\u793e\u7528\u8eca\uff08\u65b0\u8eca\uff09\u30926\u5e74\u3067\u511f\u5374\u3059\u308b\u5834\u5408<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb=\u672a\u511f\u5374\u6b8b\u9ad8\u00d7200\uff05\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387<\/strong><\/div>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u511f\u5374\u7387\uff1a0.333<\/li>\n<li>\u6539\u5b9a\u511f\u5374\u7387\uff1a0.334<\/li>\n<li>\u4fdd\u8a3c\u7387\uff1a 0.09911<\/li>\n<\/ul>\n<\/div>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u511f\u5374\u4fdd\u8a3c\u984d\uff1d\u53d6\u5f97\u4fa1\u984d\u00d7\u5bfe\u8c61\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u305f\u4fdd\u8a3c\u7387<br \/>\n5,000,000\u5186 \u00d7 0.09911=495,550\u5186<\/strong><\/div>\n<p>\u203b\u5c0f\u6570\u70b9\u4ee5\u4e0b\u306f\u5207\u308a\u4e0a\u3052\u51e6\u7406<\/p>\n<p>1\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u30005,000,000\u00d70.333=1,665,000\u5186\u3000\u671f\u672b\u5e33\u7c3f\u4fa1\u984d=3,335,000\u5186<\/p>\n<p>2\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u30003,335,000\u00d70.333=1,110,555\u5186\u3000\u671f\u672b\u5e33\u7c3f\u4fa1\u984d=2,224,445\u5186<\/p>\n<p>3\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u30002,224,445\u00d70.333=740,741\u5186\u3000\u671f\u672b\u5e33\u7c3f\u4fa1\u984d=1,483,704\u5186<\/p>\n<p>4\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u30001,483,704\u00d70.333=494,074\u5186\u3000\u3053\u306e\u5e74\u5ea6\u3067\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u511f\u5374\u4fdd\u8a3c\u984d\u306e495,550\u5186\u3092\u4e0b\u56de\u308b\u305f\u3081\u3001\u8a08\u7b97\u65b9\u6cd5\u304c\u5909\u66f4\u306b\u306a\u308b\u3002<\/p>\n<p>4\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u30001,483,704\u00d70.334=495,558\u5186 \u00a0 \u671f\u672b\u5e33\u7c3f\u4fa1\u984d=988,146\u5186<\/p>\n<p>5\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u30001,483,704\u00d70.334=495,558\u5186 \u00a0 \u671f\u672b\u5e33\u7c3f\u4fa1\u984d=492,588\u5186<\/p>\n<p>6\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3000492,588-1=492,587\u5186 \u00a0 \u00a0 \u00a0 \u671f\u672b\u5e33\u7c3f\u4fa1\u984d=1\u5186\uff08\u5099\u5fd8\u4fa1\u984d1\u5186\u3092\u6b8b\u3059\uff09<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868<\/a><\/p>\n<h3>250\uff05\u5b9a\u7387\u6cd5\u306e\u8a08\u7b97\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>250%\u5b9a\u7387\u6cd5\u306f\u3001\u5e73\u621019\u5e744\u67081\u65e5\u304b\u3089\u5e73\u621024\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\uff08\u4f8b\uff09500\u4e07\u5186\u306e\u793e\u7528\u8eca\uff08\u65b0\u8eca\uff09\u30926\u5e74\u3067\u511f\u5374\u3059\u308b\u5834\u5408<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb=\u672a\u511f\u5374\u6b8b\u9ad8\u00d7250\uff05\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387<\/strong><\/div>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u511f\u5374\u7387\uff1a0.417<\/li>\n<li>\u6539\u5b9a\u511f\u5374\u7387\uff1a0.500<\/li>\n<li>\u4fdd\u8a3c\u7387\uff1a 0.05776<\/li>\n<\/ul>\n<\/div>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u511f\u5374\u4fdd\u8a3c\u984d\uff1d\u53d6\u5f97\u4fa1\u984d\u00d7\u5bfe\u8c61\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u305f\u4fdd\u8a3c\u7387<br \/>\n5,000,000\u5186 \u00d7 0.05776=288,800\u5186<\/strong><\/div>\n<p>\u203b\u5c0f\u6570\u70b9\u4ee5\u4e0b\u306f\u5207\u308a\u4e0a\u3052\u51e6\u7406<\/p>\n<p>1\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u30005,000,000\u00d70.417=2,085,000\u5186\u3000\u671f\u672b\u5e33\u7c3f\u4fa1\u984d=2,915,000\u5186<\/p>\n<p>2\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u30002,915,000\u00d70.417=1,215,555\u5186\u3000\u671f\u672b\u5e33\u7c3f\u4fa1\u984d=1,699,445\u5186<\/p>\n<p>3\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u30001,699,445\u00d70.417=708,669\u5186\u3000\u671f\u672b\u5e33\u7c3f\u4fa1\u984d=990,776\u5186<\/p>\n<p>4\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3000990,776\u00d70.417=413,154\u5186\u00a0 \u00a0 \u00a0 \u00a0 \u671f\u672b\u5e33\u7c3f\u4fa1\u984d=577,622\u5186<\/p>\n<p>5\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3000577,622\u00d70.417=240,869\u5186\u3000\u3053\u306e\u5e74\u5ea6\u3067\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u511f\u5374\u4fdd\u8a3c\u984d\u306e288,800\u5186\u3092\u4e0b\u56de\u308b\u305f\u3081\u3001\u8a08\u7b97\u65b9\u6cd5\u304c\u5909\u66f4\u306b\u306a\u308b\u3002<\/p>\n<p>5\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3000577,622\u00d70.500=288,811\u5186\u3000\u671f\u672b\u5e33\u7c3f\u4fa1\u984d=288,811\u5186<\/p>\n<p>6\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3000288,811-1=288,810\u5186\u3000\u671f\u672b\u5e33\u7c3f\u4fa1\u984d=1\u5186\uff08\u5099\u5fd8\u4fa1\u984d1\u5186\u3092\u6b8b\u3059\uff09<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868<\/a><\/p>\n<h3>\u65e7\u5b9a\u7387\u6cd5\u306e\u8a08\u7b97\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65e7\u5b9a\u7387\u6cd5\u306f\u3001\u5e73\u621019\u5e743\u670831\u65e5\u4ee5\u524d\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\uff08\u4f8b\uff09500\u4e07\u5186\u306e\u793e\u7528\u8eca\uff08\u65b0\u8eca\uff09\u30926\u5e74\u3067\u511f\u5374\u3059\u308b\u5834\u5408<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb=\u672a\u511f\u5374\u6b8b\u9ad8\u00d7\u65e7\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387<\/strong><\/div>\n<p>\u65e7\u5b9a\u7387\u6cd5\u306e\u5834\u5408\u306f\u3001\u4e00\u65e6\u53d6\u5f97\u4fa1\u984d\u306e5\uff05\u307e\u3067\u511f\u5374\u3057\uff08\u8010\u7528\u5e74\u65706\u5e74\u3092\u8d85\u3048\u3066\u3082\u511f\u5374\u3059\u308b\uff09\u3001\u7fcc\u5e74\u4ee5\u964d\u6b8b\u308a\u306e5\uff05\u306e\u91d1\u984d\u30925\u5e74\u9593\uff0860\u30f6\u6708\uff09\u3067\u5099\u5fd8\u4fa1\u984d1\u5186\u307e\u3067\u5747\u7b49\u511f\u5374\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>\u511f\u5374\u9650\u5ea6\u984d=\u53d6\u5f97\u4fa1\u984d\u00d75\uff05<br \/>\n5,000,000\u5186\u00d75\uff05=250,000\u5186<\/strong><\/div>\n<p>\u511f\u5374\u7387\uff1a0.319<\/p>\n<p>\u203b\u5c0f\u6570\u70b9\u4ee5\u4e0b\u306f\u5207\u308a\u4e0a\u3052\u51e6\u7406<\/p>\n<p>1\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u30005,000,000\u00d70.319=1,595,000\u5186\u3000\u671f\u672b\u5e33\u7c3f\u4fa1\u984d=3,405,000\u5186<\/p>\n<p>2\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u30003,405,000\u00d70.319=1,086,195\u5186\u3000\u671f\u672b\u5e33\u7c3f\u4fa1\u984d=2,318,805\u5186<\/p>\n<p>3\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u30002,318,805\u00d70.319=739,699\u5186\u00a0 \u00a0 \u00a0 \u00a0 \u671f\u672b\u5e33\u7c3f\u4fa1\u984d=1,579,106\u5186<\/p>\n<p>4\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u30001,579,106\u00d70.319=503,735\u5186\u00a0 \u00a0 \u00a0 \u00a0 \u671f\u672b\u5e33\u7c3f\u4fa1\u984d=1,075,371\u5186<\/p>\n<p>5\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u30001,075,371\u00d70.319=343,044\u5186\u00a0 \u00a0 \u00a0 \u00a0 \u671f\u672b\u5e33\u7c3f\u4fa1\u984d=732,327\u5186<\/p>\n<p>6\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3000732,327\u00d70.319=233,613\u5186\u00a0 \u00a0 \u00a0 \u00a0 \u671f\u672b\u5e33\u7c3f\u4fa1\u984d=498,714\u5186<\/p>\n<p>7\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3000498,714\u00d70.319=159,090\u5186\u00a0 \u00a0 \u00a0 \u00a0 \u671f\u672b\u5e33\u7c3f\u4fa1\u984d=339,624\u5186<\/p>\n<p>8\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3000339,624\u00d70.319=108,341\u5186\u3000\u3000\u671f\u672b\u5e33\u7c3f\u4fa1\u984d=231,283\u5186\u3000\u3053\u306e\u5e74\u5ea6\u3067\u671f\u672b\u5e33\u7c3f\u4fa1\u984d\u304c\u511f\u5374\u9650\u5ea6\u984d\u306e250,000\u5186\u3092\u4e0b\u56de\u308b\u305f\u3081\u3001\u8a08\u7b97\u65b9\u6cd5\u304c\u5909\u66f4\u306b\u306a\u308b\uff08\u4e00\u65e6\u3001250,000\u5186\u307e\u3067\u511f\u5374\u3059\u308b\uff09\u3002<\/p>\n<p>8\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3000339,624-250,000=89,624\u5186\uff08\u671f\u672b\u5e33\u7c3f\u4fa1\u984d\u304c250,000\u5186\u306b\u306a\u308b\u3088\u3046\u306b\u511f\u5374\uff09\u3000\u671f\u672b\u5e33\u7c3f\u4fa1\u984d=250,000\u5186<\/p>\n<p>\u511f\u5374\u9650\u5ea6\u984d\u307e\u3067\u9054\u3057\u305f\u305f\u3081\u3001\u3053\u3053\u304b\u30895\u5e74\u9593\u3067\u5747\u7b49\u511f\u5374\u3059\u308b\u3002<\/p>\n<p>9\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3000250,000\u00f75=50,000\u5186\u3000\u671f\u672b\u5e33\u7c3f\u4fa1\u984d=200,000\u5186<\/p>\n<p>10\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3000250,000\u00f75=50,000\u5186\u3000\u671f\u672b\u5e33\u7c3f\u4fa1\u984d=150,000\u5186<\/p>\n<p>11\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3000250,000\u00f75=50,000\u5186\u3000\u671f\u672b\u5e33\u7c3f\u4fa1\u984d=100,000\u5186<\/p>\n<p>12\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3000250,000\u00f75=50,000\u5186\u3000\u671f\u672b\u5e33\u7c3f\u4fa1\u984d=50,000\u5186<\/p>\n<p>13\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u300050,000-1=49,999\u5186\u3000\u671f\u672b\u5e33\u7c3f\u4fa1\u984d=1\u5186\uff08\u5099\u5fd8\u4fa1\u984d1\u5186\u3092\u6b8b\u3059\uff09<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u5b9a\u7387\u6cd5\u306e\u6b8b\u5b58\u4fa1\u984d\u304c\u308f\u304b\u3089\u306a\u3044\u300d\u300c\u5b9a\u7387\u6cd5\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u77e5\u308a\u305f\u3044\u300d \u3053\u306e\u3088\u3046\u306a\u60a9\u307f\u3092\u3082\u3064\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u7d50\u8ad6\u304b\u3089\u3044\u3046\u3068\u3001\u73fe\u5728\u306e\u5b9a\u7387\u6cd5\u306b\u304a\u3051\u308b\u6b8b\u5b58\u4fa1\u984d\u306f0\u5186\u3067\u3059\u3002 \u3053\u308c\u306f\u3001\u5e73\u621019\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u6e1b\u4fa1\u511f\u5374 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