{"id":85153,"date":"2025-09-09T15:40:55","date_gmt":"2025-09-09T06:40:55","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=85153"},"modified":"2025-09-09T15:52:25","modified_gmt":"2025-09-09T06:52:25","slug":"%e7%89%b9%e5%ae%9a%e8%b3%87%e7%94%a3%e3%81%ae%e8%b2%b7%e3%81%84%e6%8f%9b%e3%81%88%e3%81%ab%e3%82%88%e3%82%8b%e5%9c%a7%e7%b8%ae%e8%a8%98%e5%b8%b3%e3%81%ae%e4%bb%95%e8%a8%b3%e4%be%8b%e3%82%92%e6%89%8b","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/85153\/","title":{"rendered":"\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u3044\u63db\u3048\u306b\u3088\u308b\u5727\u7e2e\u8a18\u5e33\u306e\u4ed5\u8a33\u4f8b\u3092\u624b\u6cd5\u30fb\u30d1\u30bf\u30fc\u30f3\u5225\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u7279\u5b9a\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u3066\u65b0\u305f\u306a\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u300c\u5727\u7e2e\u8a18\u5e33\u300d\u306b\u3088\u3063\u3066\u8b72\u6e21\u76ca\u306e\u8ab2\u7a0e\u3092\u7e70\u308a\u5ef6\u3079\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"449\" title=\"\u8cc7\u91d1\u7e70\u308a\">\u8cc7\u91d1\u7e70\u308a<\/a>\u306e\u6539\u5584\u3084\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u3092\u884c\u3048\u308b\u51e6\u7406\u3067\u3059\u304c\u3001\u4ed5\u8a33\u306e\u65b9\u6cd5\u3084\u8a08\u7b97\u306e\u30eb\u30fc\u30eb\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u3044\u63db\u3048\u306b\u3088\u308b\u5727\u7e2e\u8a18\u5e33\u306b\u3064\u3044\u3066\u3001\u5727\u7e2e\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u304b\u3089\u3001\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\u30fb\u7a4d\u7acb\u91d1\u65b9\u5f0f\u306a\u3069\u306e\u4ed5\u8a33\u4f8b\u307e\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u5727\u7e2e\u8a18\u5e33\u3092\u6b63\u3057\u304f\u884c\u3044\u3001\u5236\u5ea6\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\u305f\u3081\u306b\u3001\u305c\u3072\u6700\u5f8c\u307e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u3044\u63db\u3048\u3067\u5727\u7e2e\u8a18\u5e33\u306f\u3067\u304d\u308b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f\u8b72\u6e21\u76ca\u306b\u5bfe\u3057\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u8cc7\u7523\u3092\u8cb7\u3044\u63db\u3048\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5727\u7e2e\u8a18\u5e33\u306b\u3088\u308a\u8ab2\u7a0e\u3092\u7e70\u308a\u5ef6\u3079\u3089\u308c\u308b\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u8b72\u6e21\u76ca\u306e\u5168\u984d\u307e\u305f\u306f\u4e00\u90e8\u3092\u8cb7\u63db\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306e\u8ab2\u7a0e\u306e\u7e70\u308a\u5ef6\u3079\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u7d50\u679c\u3068\u3057\u3066\u3001\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3068\u8cc7\u91d1\u7e70\u308a\u306e\u67d4\u8edf\u6027\u304c\u751f\u307e\u308c\u308b\u305f\u3081\u3001\u8cc7\u7523\u518d\u6295\u8cc7\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u898f\u6a21\u306b\u5fdc\u3058\u305f\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9\u3067\u3059\u3002<\/p>\n<h3>\u5727\u7e2e\u8a18\u5e33\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u8cc7\u7523\u306b\u4fc2\u308b\u5727\u7e2e\u8a18\u5e33\u3068\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u65b0\u305f\u306a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u969b\u306b\u3001\u305d\u306e\u5e33\u7c3f\u4fa1\u984d\u304b\u3089\u8b72\u6e21\u76ca\u76f8\u5f53\u984d\u3092\u63a7\u9664\u3057\u3001\u8ab2\u7a0e\u3092\u7e70\u308a\u5ef6\u3079\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u51e6\u7406\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u300c\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\u300d\u3068\u300c\u7a4d\u7acb\u91d1\u65b9\u5f0f\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u300c\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\u300d\u306f\u8cb7\u63db\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u304b\u3089\u76f4\u63a5\u63a7\u9664\u3059\u308b\u30b7\u30f3\u30d7\u30eb\u306a\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u300c\u7a4d\u7acb\u91d1\u65b9\u5f0f\u300d\u306f\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u8abf\u6574\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45510\/?provider=ac_basic&amp;provider_info=cv.85153.part.article\" target=\"_blank\" rel=\"noopener\">\u5727\u7e2e\u8a18\u5e33\u306e\u4ed5\u7d44\u307f\u3068\u306f\uff1f\u8981\u4ef6\u3084\u4ed5\u8a33\u3001\u9650\u5ea6\u984d\u3092\u5b66\u3076<\/a><\/p>\n<h3>\u7279\u5b9a\u8cc7\u7523\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u8cc7\u7523\u3068\u306f\u3001\u5727\u7e2e\u8a18\u5e33\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cb7\u63db\u7279\u4f8b\u5236\u5ea6\u306b\u304a\u3044\u3066\u5b9a\u3081\u3089\u308c\u305f\u3001\u5bfe\u8c61\u7bc4\u56f2\u304c\u660e\u78ba\u306b\u9650\u5b9a\u3055\u308c\u305f\u56fa\u5b9a\u8cc7\u7523\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5bfe\u8c61\u8cc7\u7523\u306e\u5224\u5b9a\u306f\u7a0e\u52d9\u4e0a\u306e\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3042\u308a\u3001\u8aa4\u3063\u3066\u5236\u5ea6\u5bfe\u8c61\u5916\u306e\u8cc7\u7523\u3092\u5727\u7e2e\u8a18\u5e33\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u5426\u8a8d\u3055\u308c\u308b\u7b49\u306e\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u53d6\u5f97\u8cc7\u7523\u306e\u5206\u985e\u3084\u53d6\u5f97\u76ee\u7684\u3092\u660e\u78ba\u306b\u3057\u3001\u5236\u5ea6\u306e\u8981\u4ef6\u3068\u6574\u5408\u6027\u304c\u53d6\u308c\u3066\u3044\u308b\u304b\u3092\u5341\u5206\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u3044\u63db\u3048\u306e\u5727\u7e2e\u8a18\u5e33\u306e\u5bfe\u8c61\u8cc7\u7523<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u3044\u63db\u3048\u306b\u4f34\u3046\u5727\u7e2e\u8a18\u5e33\u3067\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u8b72\u6e21\u8cc7\u7523\u304a\u3088\u3073\u8cb7\u63db\u8cc7\u7523\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u306e\u7bc4\u56f2\u3084\u53d6\u5f97\u30fb\u8b72\u6e21\u306e\u6642\u671f\u306b\u306f\u660e\u78ba\u306a\u57fa\u6e96\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u5236\u5ea6\u3092\u9069\u6b63\u306b\u904b\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6761\u4ef6\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u8b72\u6e21\u8cc7\u7523<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8b72\u6e21\u8cc7\u7523\u3068\u306f\u3001\u5727\u7e2e\u8a18\u5e33\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u58f2\u5374\uff08\u8b72\u6e21\uff09\u3057\u305f\u8cc7\u7523\u300d\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u8b72\u6e21\u8cc7\u7523\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u4e3b\u306a\u3082\u306e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<blockquote><p>\n\u662d\u548c45\u5e744\u67081\u65e5\u304b\u3089\u4ee4\u548c8\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u8b72\u6e21\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002<br \/>\n2\u2003\u4e00\u5b9a\u306e\u8cb7\u63db\u3048\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u8b72\u6e21\u8cc7\u7523\u3068\u3057\u3066\u3001\u7279\u5b9a\u306e\u5730\u57df\u306b\u3042\u308b\u3053\u3068\u3084\u4e00\u5b9a\u306e\u53d6\u5f97\u6642\u671f\u306b\u53d6\u5f97\u3057\u305f\u306a\u3069\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u571f\u5730\u7b49\u3001\u5efa\u7269\uff08\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u3092\u542b\u307f\u307e\u3059\u3002\uff09\u3001\u69cb\u7bc9\u7269\u307e\u305f\u306f\u8239\u8236\u3067\u3042\u308b\u3053\u3068\u3002<br \/>\n3\u2003<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/19631\/\" data-internallinksmanager029f6b8e52c=\"389\" title=\"\u68da\u5378\u8cc7\u7523\">\u68da\u5378\u8cc7\u7523<\/a>\u3067\u306f\u306a\u3044\u3053\u3068\u3002<br \/>\n4\u2003\u77ed\u671f\u6240\u6709\u306b\u4fc2\u308b\u571f\u5730\u91cd\u8ab2\u5236\u5ea6\u306e\u898f\u5b9a\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c63\u6761\uff09\u306e\u9069\u7528\u304c\u3042\u308b\u571f\u5730\u7b49\u3067\u306f\u306a\u3044\u3053\u3068\uff08\u6ce8\uff09\u3002<br \/>\n5\u2003\u571f\u5730\u53ce\u7528\u6cd5\u7b49\u306b\u3088\u308b\u53ce\u7528\u3001\u8cb7\u53d6\u308a\u3001\u63db\u5730\u51e6\u5206\u3001\u6a29\u5229\u5909\u63db\u7b49\u306b\u3088\u308a\u8b72\u6e21\u3059\u308b\u8cc7\u7523\u3067\u306f\u306a\u3044\u3053\u3068\u3002<br \/>\n6\u2003\u8d08\u4e0e\u3001\u4ea4\u63db\u3001\u51fa\u8cc7\u3001\u73fe\u7269\u5206\u914d\u307e\u305f\u306f\u4ee3\u7269\u5f01\u6e08\u306b\u3088\u308a\u8b72\u6e21\u3059\u308b\u8cc7\u7523\u3067\u306f\u306a\u3044\u3053\u3068\u3002<br \/>\n7\u2003\u5408\u4f75\u307e\u305f\u306f\u5206\u5272\u306b\u3088\u308a\u79fb\u8ee2\u3059\u308b\u8cc7\u7523\u3067\u306f\u306a\u3044\u3053\u3068\u3002\uff08\u6ce8\uff09\u3000\u77ed\u671f\u6240\u6709\u306b\u4fc2\u308b\u571f\u5730\u91cd\u8ab2\u5236\u5ea6\u306f\u5e73\u621010\u5e741\u67081\u65e5\u304b\u3089\u4ee4\u548c8\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3057\u305f\u571f\u5730\u306e\u8b72\u6e21\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u304c\u505c\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002\n<\/p><\/blockquote>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5652.htm\" target=\"_blank\" rel=\"noopener\">No.5652 \u7279\u5b9a\u8cc7\u7523\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u5727\u7e2e\u8a18\u5e33\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u5727\u7e2e\u8a18\u5e33\u306b\u304a\u3051\u308b\u8b72\u6e21\u8cc7\u7523\u306e\u5bfe\u8c61\u671f\u9593\u306f\u300c\u662d\u548c45\u5e744\u67081\u65e5\u304b\u3089\u4ee4\u548c8\u5e743\u670831\u65e5\u307e\u3067\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u671f\u9593\u5185\u306b\u8b72\u6e21\u304c\u884c\u308f\u308c\u305f\u8cc7\u7523\u3067\u3042\u308b\u3053\u3068\u304c\u5236\u5ea6\u9069\u7528\u306e\u524d\u63d0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u8cb7\u63db\u8cc7\u7523<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cb7\u63db\u8cc7\u7523\u3068\u306f\u3001\u8b72\u6e21\u8cc7\u7523\u3092\u58f2\u5374\u3057\u3066\u5f97\u305f\u53ce\u76ca\u3092\u3082\u3068\u306b\u3001\u65b0\u305f\u306b\u53d6\u5f97\u3055\u308c\u305f\u8cc7\u7523\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u8cb7\u63db\u8cc7\u7523\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<blockquote><p>\n1\u2003\u8b72\u6e21\u8cc7\u7523\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u571f\u5730\u7b49\u3001\u5efa\u7269\uff08\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u3092\u542b\u307f\u307e\u3059\u3002\uff09\u3001\u69cb\u7bc9\u7269\u3001\u8239\u8236\u307e\u305f\u306f\u6a5f\u68b0\u304a\u3088\u3073\u88c5\u7f6e\u3067\u3042\u308b\u3053\u3068\u3002<br \/>\n2\u2003\u539f\u5247\u3068\u3057\u3066\u3001\u8b72\u6e21\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u3067\u3042\u308b\u3053\u3068\u3002\u306a\u304a\u3001\u8b72\u6e21\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u5f8c1\u5e74\u4ee5\u5185\uff08\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u7a0e\u52d9\u7f72\u9577\u304c\u8a8d\u5b9a\u3057\u305f\u671f\u9593\u5185\uff09\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u3082\u542b\u307f\u307e\u3059\u30023\u2003\u53d6\u5f97\u3057\u305f\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u304b\u307e\u305f\u306f\u4f9b\u3059\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3053\u3068\u3002<br \/>\n4\u2003\u9577\u671f\u6240\u6709\u306e\u571f\u5730\u7b49\uff08\u6240\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u308b\u571f\u5730\u7b49\u3001\u5efa\u7269\uff08\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u3092\u542b\u307f\u307e\u3059\u3002\uff09\u307e\u305f\u306f\u69cb\u7bc9\u7269\uff09\u306b\u4fc2\u308b\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3001\u8cb7\u63db\u3048\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u304c\u571f\u5730\u7b49\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u65bd\u8a2d\uff08\u4e8b\u52d9\u6240\u7b49\u306e\u4e00\u5b9a\u306e\u65bd\u8a2d\u3092\u3044\u3044\u307e\u3059\u3002\uff09\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u3082\u306e\uff08\u305d\u306e\u7279\u5b9a\u65bd\u8a2d\u306b\u4fc2\u308b\u4e8b\u696d\u306e\u9042\u884c\u4e0a\u5fc5\u8981\u306a\u99d0\u8eca\u5834\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u3082\u306e\u3092\u542b\u307f\u307e\u3059\u3002\uff09\u307e\u305f\u306f\u99d0\u8eca\u5834\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u3082\u306e\uff08\u4e00\u5b9a\u306e\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\uff08\u6ce8\uff09\u304c\u3042\u308b\u3082\u306e\u306b\u9650\u308a\u307e\u3059\u3002\uff09\u3067\u3001\u305d\u306e\u9762\u7a4d\u304c300\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u3002<br \/>\n\uff08\u6ce8\uff09\u2003\u4e00\u5b9a\u306e\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u3068\u306f\u3001\u6b21\u306e\uff08\uff11\uff09\u304b\u3089\uff08\uff14\uff09\u307e\u3067\u306e\u3044\u305a\u308c\u304b\u306e\u624b\u7d9a\u7b49\u304c\u9032\u884c\u4e2d\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u6240\u5b9a\u306e\u66f8\u985e\u306b\u3088\u308a\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u4e8b\u60c5\u3092\u3044\u3044\u307e\u3059\u3002<br \/>\n\uff081\uff09\u90fd\u5e02\u8a08\u753b\u6cd5\u7b2c29\u6761\u7b2c1\u9805\u307e\u305f\u306f\u7b2c2\u9805\u306e\u898f\u5b9a\u306b\u3088\u308b\u8a31\u53ef\u306e\u624b\u7d9a<br \/>\n\uff082\uff09\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c6\u6761\u7b2c1\u9805\u306b\u898f\u5b9a\u3059\u308b\u78ba\u8a8d\u306e\u624b\u7d9a<br \/>\n\uff083\uff09\u6587\u5316\u8ca1\u4fdd\u8b77\u6cd5\u7b2c93\u6761\u7b2c2\u9805\u306b\u898f\u5b9a\u3059\u308b\u767a\u6398\u8abf\u67fb<br \/>\n\uff084\uff09\u5efa\u7bc9\u7269\u306e\u5efa\u7bc9\u306b\u95a2\u3059\u308b\u6761\u4f8b\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u624b\u7d9a\uff08\u5efa\u7269\u307e\u305f\u306f\u69cb\u7bc9\u7269\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u305d\u306e\u624b\u7d9a\u3092\u7406\u7531\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u304d\u56fd\u571f\u4ea4\u901a\u5927\u81e3\u304c\u8a3c\u660e\u3057\u305f\u3082\u306e\u306b\u9650\u308a\u307e\u3059\u3002\uff09<br \/>\n5\u2003\u8cb7\u63db\u3048\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u304c\u571f\u5730\u7b49\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8b72\u6e21\u8cc7\u7523\u3067\u3042\u308b\u571f\u5730\u7b49\u306e\u9762\u7a4d\u306e5\u500d\u4ee5\u5185\u306e\u9762\u7a4d\u3067\u3042\u308b\u90e8\u5206\u3067\u3042\u308b\u3053\u3068\u3002<br \/>\n6\u2003\u539f\u5247\u3068\u3057\u3066\u3001\u5408\u4f75\u3001\u5206\u5272\u3001\u8d08\u4e0e\u3001\u4ea4\u63db\u3001\u51fa\u8cc7\u3001\u73fe\u7269\u5206\u914d\u3001\u4ee3\u7269\u5f01\u6e08\u307e\u305f\u306f\u6240\u6709\u6a29\u79fb\u8ee2\u5916<a href=\"https:\/\/biz.moneyforward.com\/words\/1995\/\" data-internallinksmanager029f6b8e52c=\"235\" title=\"\u30ea\u30fc\u30b9\u53d6\u5f15\">\u30ea\u30fc\u30b9\u53d6\u5f15<\/a>\uff08\u6ce8\uff09\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8cc7\u7523\u3067\u306f\u306a\u3044\u3053\u3068\u3002\n<\/p><\/blockquote>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5652.htm\" target=\"_blank\" rel=\"noopener\">No.5652 \u7279\u5b9a\u8cc7\u7523\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u5727\u7e2e\u8a18\u5e33\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u53d6\u5f97\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u539f\u5247\u3068\u3057\u3066\u300c\u8b72\u6e21\u4e8b\u696d\u5e74\u5ea6\u5185\u300d\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4f8b\u5916\u7684\u306b\u3001\u8b72\u6e21\u5e74\u5ea6\u306e\u524d\u5f8c1\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u3055\u308c\u305f\u5834\u5408\u3067\u3082\u3001\u6240\u5b9a\u306e\u5c4a\u51fa\u66f8\u3084\u8a3c\u660e\u66f8\u306e\u63d0\u51fa\u306b\u3088\u3063\u3066\u8cb7\u63db\u8cc7\u7523\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8cb7\u63db\u8cc7\u7523\u306f\u8b72\u6e21\u8cc7\u7523\u3068\u540c\u7b49\u306e\u7528\u9014\u3067\u4f7f\u7528\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u9069\u7528\u8aa4\u308a\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3001\u53d6\u5f97\u76ee\u7684\u3084\u4f7f\u7528\u8a08\u753b\u306e\u6574\u5408\u6027\u304c\u554f\u308f\u308c\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5655.htm\" target=\"_blank\" rel=\"noopener\">No.5655\u2003\u8b72\u6e21\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u304c\u3067\u304d\u306a\u3044\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u3044\u63db\u3048\u306e\u5727\u7e2e\u8a18\u5e33\u306e\u5727\u7e2e\u9650\u5ea6\u984d<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5727\u7e2e\u8a18\u5e33\u3092\u9069\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u91d1\u984d\u306e\u4e0a\u9650\u3068\u3057\u3066\u300c\u5727\u7e2e\u9650\u5ea6\u984d\u300d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u5727\u7e2e\u9650\u5ea6\u984d\u306f\u3001\u8b72\u6e21\u306b\u3088\u3063\u3066\u5f97\u305f\u8b72\u6e21\u5bfe\u4fa1\u3068\u3001\u53d6\u5f97\u3057\u305f\u8cb7\u63db\u8cc7\u7523\u306e\u4fa1\u984d\u306b\u5fdc\u3058\u3066\u7b97\u51fa\u3055\u308c\u3001\u7a0e\u52d9\u4e0a\u306e\u8a08\u7b97\u5f0f\u306b\u3057\u305f\u304c\u3063\u3066\u6c42\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u5727\u7e2e\u57fa\u790e\u53d6\u5f97\u4fa1\u984d\u3000\u00d7\u3000\u5dee\u76ca\u5272\u5408\u3000\u00d7\u300080\uff0f100\uff08\u307e\u305f\u306f70%\u300175%\u3001\u4ee5\u4e0b\u3001\u300c\u9069\u7528\u5272\u5408\u300d\u3068\u3059\u308b\u3002\uff09<\/strong><\/div>\n<p>\u5727\u7e2e\u57fa\u790e\u53d6\u5f97\u4fa1\u984d\u3068\u306f\u3001\u6b21\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u91d1\u984d\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d<\/li>\n<li>\u8b72\u6e21\u8cc7\u7523\u306e\u5bfe\u4fa1\u306e\u984d<\/li>\n<\/ol>\n<\/div>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u5dee\u76ca\u5272\u5408 \uff1d (\u8b72\u6e21\u5bfe\u4fa1\u306e\u984d \uff0d (\u8b72\u6e21\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d(\u203b)\uff0b \u8b72\u6e21\u8cbb\u7528\u306e\u984d)) \u00f7 \u8b72\u6e21\u5bfe\u4fa1\u306e\u984d<\/strong><\/div>\n<p>\uff08\u203b\uff09\u5e33\u7c3f\u4fa1\u984d\u3068\u306f\u3001\u8b72\u6e21\u8cc7\u7523\u306e\u8b72\u6e21\u76f4\u524d\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u25fc\ufe0e\u5727\u7e2e\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u524d\u63d0\u6761\u4ef6\u3011<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u8b72\u6e21\u5bfe\u4fa1\uff1a5\u5104\u5186<\/li>\n<li>\u5e33\u7c3f\u4fa1\u984d\uff1a8,000\u4e07\u5186<\/li>\n<li>\u8b72\u6e21\u8cbb\u7528\uff1a2,000\u4e07\u5186<\/li>\n<li>\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\uff1a3\u5104\u5186<\/li>\n<li>\u9069\u7528\u5272\u5408\uff1a80%<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u8a08\u7b97\u624b\u9806\u3011<\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u5dee\u76ca\u5272\u5408\u306e\u8a08\u7b97<br \/>\n\uff08\u8b72\u6e21\u5bfe\u4fa1 \u2212\uff08\u5e33\u7c3f\u4fa1\u984d \uff0b \u8b72\u6e21\u8cbb\u7528\uff09\uff09\u00f7 \u8b72\u6e21\u5bfe\u4fa1<br \/>\n= (5\u5104\u5186 \u2212\uff088,000\u4e07\u5186\uff0b2,000\u4e07\u5186\uff09) \u00f7 5\u5104\u5186<br \/>\n= 4\u5104\u5186 \u00f7 5\u5104\u5186 = 0.8\uff08\u5dee\u76ca\u5272\u5408\uff09<\/li>\n<li>\u5727\u7e2e\u9650\u5ea6\u984d\u306e\u7b97\u51fa<br \/>\n\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\uff08\u8b72\u6e21\u5bfe\u4fa15\u5104\u5186\u3068\u8cb7\u63db\u8cc7\u75233\u5104\u5186\u306e\u5c11\u306a\u3044\u65b9\uff09 \u00d7 \u5dee\u76ca\u5272\u5408 \u00d7 \u9069\u7528\u5272\u5408<br \/>\n= 3\u5104\u5186 \u00d7 0.8 \u00d7 80% = 1\u51049,200\u4e07\u5186<\/li>\n<\/ol>\n<\/div>\n<p>\u4e0a\u8a18\u306b\u3088\u308a\u3001\u8b72\u6e21\u306b\u3088\u3063\u3066\u5f97\u305f\u5229\u76ca\u306e\u3046\u3061\u3001\u4e00\u5b9a\u5272\u5408\u304c\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u5fdc\u3058\u3066\u5727\u7e2e\u5bfe\u8c61\u3068\u306a\u308a\u30011\u51049,200\u4e07\u5186\u307e\u3067\u640d\u91d1\u3068\u3057\u3066\u51e6\u7406\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5654.htm\" target=\"_blank\" rel=\"noopener\">No.5654\u2003\u7279\u5b9a\u8cc7\u7523\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u5727\u7e2e\u9650\u5ea6\u984d\u306e\u8a08\u7b97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u3044\u63db\u3048\u306e\u5727\u7e2e\u8a18\u5e33\u306e\u4ed5\u8a33\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u969b\u306b\u767a\u751f\u3059\u308b\u8b72\u6e21\u76ca\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u8cb7\u63db\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308c\u3070\u3001\u5727\u7e2e\u8a18\u5e33\u306b\u3088\u308b\u8ab2\u7a0e\u306e\u7e70\u5ef6\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u5727\u7e2e\u8a18\u5e33\u306b\u306f\u300c\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\u300d\u3068\u300c\u7a4d\u7acb\u91d1\u65b9\u5f0f\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u3067\u4f1a\u8a08\u51e6\u7406\u3068\u4ed5\u8a33\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\u3067\u306f\u3001\u8b72\u6e21\u76ca\u3092\u53d6\u5f97\u3057\u305f\u8cb7\u63db\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u304b\u3089\u76f4\u63a5\u63a7\u9664\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span>\u306a\u304a\u3001\u5177\u4f53\u4f8b\u3068\u3057\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u3001\u9069\u7528\u5272\u5408\u306e80%\u76f8\u5f53\u984d\u306f\u8003\u616e\u3057\u306a\u3044\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u4ed5\u8a33\u4f8b\u3011<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u8b72\u6e21\u5bfe\u4fa1\uff1a1\u5104\u5186<\/li>\n<li>\u5e33\u7c3f\u4fa1\u984d\uff1a4,000\u4e07\u5186<\/li>\n<li>\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\uff1a9,000\u4e07\u5186<\/li>\n<li>\u5727\u7e2e\u984d\uff08\u8b72\u6e21\u76ca\uff09\uff1a6,000\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u25fc\ufe0e\u8b72\u6e21\u6642\u306e\u4ed5\u8a33<\/p>\n<table>\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u73fe\u9810\u91d1<\/td>\n<td>100,000,000\u5186<\/td>\n<td><a href=\"https:\/\/biz.moneyforward.com\/words\/1300\/\" data-internallinksmanager029f6b8e52c=\"34\" title=\"\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca<\/a><\/td>\n<td>60,000,000\u5186<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td>\u56fa\u5b9a\u8cc7\u7523<\/td>\n<td>40,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25fc\ufe0e\u53d6\u5f97\u6642\u306e\u4ed5\u8a33<\/p>\n<table>\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5efa\u7269<\/td>\n<td>90,000,000\u5186<\/td>\n<td>\u73fe\u9810\u91d1<\/td>\n<td>90,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25fc\ufe0e\u6e1b\u984d\u4ed5\u8a33\uff08\u5727\u7e2e\u984d\u3092\u76f4\u63a5\u53d6\u5f97\u539f\u4fa1\u304b\u3089\u63a7\u9664\uff09<\/p>\n<table>\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5727\u7e2e\u640d<\/td>\n<td>60,000,000\u5186<\/td>\n<td>\u5efa\u7269<\/td>\n<td>60,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u7a4d\u7acb\u91d1\u65b9\u5f0f\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a4d\u7acb\u91d1\u65b9\u5f0f\u3067\u306f\u3001\u8cb7\u63db\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u306f\u305d\u306e\u307e\u307e\u306b\u3001\u8b72\u6e21\u76ca\u306e\u3046\u3061\u5727\u7e2e\u5bfe\u8c61\u984d\u3092\u300c\u5727\u7e2e\u7a4d\u7acb\u91d1\u300d\u3068\u3057\u3066\u5225\u52d8\u5b9a\u3067\u7ba1\u7406\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u65b9\u6cd5\u3067\u306f\u4e00\u6642\u5dee\u7570\u304c\u751f\u3058\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/72\/\" data-internallinksmanager029f6b8e52c=\"213\" title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\">\u7a0e\u52b9\u679c\u4f1a\u8a08<\/a>\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u4ed5\u8a33\u4f8b\u3011<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u8b72\u6e21\u5bfe\u4fa1\uff1a1\u5104\u5186<\/li>\n<li>\u5e33\u7c3f\u4fa1\u984d\uff1a4,000\u4e07\u5186<\/li>\n<li>\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\uff1a9,000\u4e07\u5186<\/li>\n<li>\u5727\u7e2e\u984d\uff1a6,000\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u25fc\ufe0e\u8b72\u6e21\u6642\u306e\u4ed5\u8a33<\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: center;\">\u501f\u65b9<\/th>\n<th style=\"text-align: center;\">\u91d1\u984d<\/th>\n<th style=\"text-align: center;\">\u8cb8\u65b9<\/th>\n<th style=\"text-align: center;\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\u73fe\u9810\u91d1<\/td>\n<td style=\"text-align: center;\">100,000,000\u5186<\/td>\n<td style=\"text-align: center;\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca<\/td>\n<td style=\"text-align: center;\">60,000,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><\/td>\n<td style=\"text-align: center;\"><\/td>\n<td style=\"text-align: center;\">\u56fa\u5b9a\u8cc7\u7523<\/td>\n<td style=\"text-align: center;\">40,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25fc\ufe0e\u53d6\u5f97\u6642<\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: center;\">\u501f\u65b9<\/th>\n<th style=\"text-align: center;\">\u91d1\u984d<\/th>\n<th style=\"text-align: center;\">\u8cb8\u65b9<\/th>\n<th style=\"text-align: center;\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\u5efa\u7269<\/td>\n<td style=\"text-align: center;\">90,000,000\u5186<\/td>\n<td style=\"text-align: center;\">\u73fe\u9810\u91d1<\/td>\n<td style=\"text-align: center;\">90,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25fc\ufe0e\u5727\u7e2e\u4ed5\u8a33<\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: center;\">\u501f\u65b9<\/th>\n<th style=\"text-align: center;\">\u91d1\u984d<\/th>\n<th style=\"text-align: center;\">\u8cb8\u65b9<\/th>\n<th style=\"text-align: center;\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\u7e70\u8d8a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45650\/\" data-internallinksmanager029f6b8e52c=\"236\" title=\"\u5229\u76ca\u5270\u4f59\u91d1\">\u5229\u76ca\u5270\u4f59\u91d1<\/a><\/td>\n<td style=\"text-align: center;\">60,000,000\u5186<\/td>\n<td style=\"text-align: center;\">\u5727\u7e2e\u7a4d\u7acb\u91d1<\/td>\n<td style=\"text-align: center;\">60,000,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5727\u7e2e\u7a4d\u7acb\u91d1<\/td>\n<td style=\"text-align: center;\">20,000,000\u5186<\/td>\n<td style=\"text-align: center;\">\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1<\/td>\n<td style=\"text-align: center;\">20,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u7a4d\u7acb\u91d1\u306f\u8cc7\u7523\u306e\u8010\u7528\u5e74\u65703\u5e74\u3067\u5b9a\u984d\u53d6\u308a\u5d29\u3057\u3092\u60f3\u5b9a\uff0860,000,000\u5186 \u00f7 3\u5e74\uff09<\/p>\n<h3>\u53d6\u5f97\u4fa1\u984d\u304c\u8b72\u6e21\u76ca\u3092\u4e0b\u56de\u308b\u5834\u5408\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u304c\u8b72\u6e21\u76ca\u3088\u308a\u3082\u5c11\u306a\u3044\u5834\u5408\u3001\u5727\u7e2e\u8a18\u5e33\u3067\u304d\u308b\u9650\u5ea6\u984d\u306f\u524d\u8ff0\u306e\u5f0f\u306b\u3088\u308a\u3001\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u307e\u3067\u3068\u306a\u308b\u305f\u3081\u3001\u8b72\u6e21\u76ca\u306e\u3059\u3079\u3066\u3092\u5727\u7e2e\u51e6\u7406\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u5727\u7e2e\u9650\u5ea6\u984d\u306f\u4ee5\u4e0b\u306e\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u5727\u7e2e\u9650\u5ea6\u984d \uff1d \u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d \u00d7 \u5dee\u76ca\u5272\u5408 \u00d7 \u9069\u7528\u5272\u5408<\/strong><\/div>\n<p>\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u304c\u8b72\u6e21\u76ca\u3088\u308a\u5c11\u306a\u3044\u5834\u5408\u306f\u3001\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u304c\u4e0a\u9650\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u4ed5\u8a33\u4f8b\u3011<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u8b72\u6e21\u76ca\uff1a6,000,000\u5186<\/li>\n<li>\u8cb7\u63db\u8cc7\u7523\u53d6\u5f97\u4fa1\u984d\uff1a5,000,000\u5186<br \/>\n\u2192 \u5727\u7e2e\u3067\u304d\u308b\u306e\u306f 5,000,000\u5186\u307e\u3067<\/li>\n<\/ul>\n<\/div>\n<p>\u25fc\ufe0e\u53d6\u5f97\u4ed5\u8a33<\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: center;\">\u501f\u65b9<\/th>\n<th style=\"text-align: center;\">\u91d1\u984d<\/th>\n<th style=\"text-align: center;\">\u8cb8\u65b9<\/th>\n<th style=\"text-align: center;\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\u5099\u54c1<\/td>\n<td style=\"text-align: center;\">5,000,000\u5186<\/td>\n<td style=\"text-align: center;\">\u73fe\u9810\u91d1<\/td>\n<td style=\"text-align: center;\">5,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25fc\ufe0e\u6e1b\u984d\u4ed5\u8a33\uff08\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\uff09<\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: center;\">\u501f\u65b9<\/th>\n<th style=\"text-align: center;\">\u91d1\u984d<\/th>\n<th style=\"text-align: center;\">\u8cb8\u65b9<\/th>\n<th style=\"text-align: center;\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\u5727\u7e2e\u640d<\/td>\n<td style=\"text-align: center;\">5,000,000\u5186<\/td>\n<td style=\"text-align: center;\">\u5099\u54c1<\/td>\n<td style=\"text-align: center;\">5,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u6b8b\u308a\u306e1,000,000\u5186\u306f\u5727\u7e2e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u3001\u8b72\u6e21\u76ca\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u6b8b\u308a\u307e\u3059\u3002<\/p>\n<h3>\u8907\u6570\u306e\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3072\u3068\u3064\u306e\u8b72\u6e21\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u3001\u8907\u6570\u306e\u8cb7\u63db\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u30b1\u30fc\u30b9\u3082\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u5727\u7e2e\u984d\u3092\u5404\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u5fdc\u3058\u3066\u6309\u5206\u3057\u3001\u305d\u308c\u305e\u308c\u306b\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6309\u5206\u306e\u65b9\u6cd5\u306f\u5b9f\u52d9\u4e0a\u3001\u53d6\u5f97\u4fa1\u984d\u306e\u6bd4\u7387\u306b\u3082\u3068\u3065\u304f\u306e\u304c\u4e00\u822c\u7684\u3067\u3042\u308a\u3001\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u6b8b\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u4ed5\u8a33\u4f8b\u3011<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5efa\u7269\u53d6\u5f97\uff1a6,000,000\u5186<\/li>\n<li>\u6a5f\u68b0\u53d6\u5f97\uff1a3,000,000\u5186<\/li>\n<li>\u8b72\u6e21\u76ca\uff1a6,000,000\u5186<br \/>\n\u2192 \u5408\u8a08\u53d6\u5f97\u984d9,000,000\u5186\u306b\u5bfe\u3057\u3001\u5727\u7e2e\u984d6,000,000\u5186\u3092\u53d6\u5f97\u4fa1\u984d\u6bd4\u3067\u6309\u5206<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u6bd4\u7387\u3011<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5efa\u7269\uff1a6,000,000 \u00f7 9,000,000 = 2\/3 \u2192 \u5727\u7e2e\u984d4,000,000\u5186<\/li>\n<li>\u6a5f\u68b0\uff1a3,000,000 \u00f7 9,000,000 = 1\/3 \u2192 \u5727\u7e2e\u984d2,000,000\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u25fc\ufe0e\u53d6\u5f97\u4ed5\u8a33<\/p>\n<table>\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5efa\u7269<\/td>\n<td>6,000,000\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>6,000,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u6a5f\u68b0\u88c5\u7f6e<\/td>\n<td>3,000,000\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>3,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25fc\ufe0e\u6e1b\u984d\u4ed5\u8a33\uff08\u5727\u7e2e\u984d\u306e\u6309\u5206\u51e6\u7406\uff09<\/p>\n<table>\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5727\u7e2e\u640d<\/td>\n<td>4,000,000\u5186<\/td>\n<td>\u5efa\u7269<\/td>\n<td>4,000,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u5727\u7e2e\u640d<\/td>\n<td>2,000,000\u5186<\/td>\n<td>\u6a5f\u68b0\u88c5\u7f6e<\/td>\n<td>2,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a4d\u7acb\u91d1\u65b9\u5f0f\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306f\u300c\u5727\u7e2e\u7a4d\u7acb\u91d1\uff08\u5efa\u7269\uff09\u300d\u300c\u5727\u7e2e\u7a4d\u7acb\u91d1\uff08\u6a5f\u68b0\u88c5\u7f6e\uff09\u300d\u306e\u3088\u3046\u306b\u500b\u5225\u306b\u7a4d\u7acb\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001\u5e33\u7c3f\u4e0a\u3082\u660e\u78ba\u306b\u7ba1\u7406\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2>\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u3044\u63db\u3048\u306b\u3088\u308b\u5727\u7e2e\u8a18\u5e33\u306e\u624b\u7d9a\u304d\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u3044\u63db\u3048\u306b\u3088\u308b\u5727\u7e2e\u8a18\u5e33\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u5358\u306b\u5e33\u7c3f\u4e0a\u3067\u4ed5\u8a33\u51e6\u7406\u3092\u884c\u3046\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7a0e\u52d9\u4e0a\u306e\u6b63\u5f0f\u306a\u9069\u7528\u3068\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7533\u544a\u66f8\u3078\u306e\u8a18\u8f09\u3001\u660e\u7d30\u66f8\u306e\u6dfb\u4ed8\u3001\u5c4a\u51fa\u306e\u63d0\u51fa\u3068\u3044\u3063\u305f\u6b63\u3057\u3044\u624b\u7d9a\u304d\u3092\u7d4c\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u5727\u7e2e\u984d\u3092\u8a18\u8f09\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5727\u7e2e\u8a18\u5e33\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u6cd5\u4eba\u7a0e\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u66f8\u306b\u5727\u7e2e\u984d\u3092\u660e\u8a18\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5727\u7e2e\u984d\u306f\u640d\u91d1\u7b97\u5165\u3055\u308c\u308b\u9805\u76ee\u3067\u3042\u308a\u3001\u7533\u544a\u66f8\u4e0a\u3067\u6570\u5024\u3068\u3057\u3066\u660e\u793a\u3057\u3001\u5e33\u7c3f\u51e6\u7406\u304c\u9069\u6b63\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3067\u304d\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u78ba\u8a8d\u3059\u3079\u304d\u70b9\u306f\u3001\u300c\u5727\u7e2e\u8a18\u5e33\u306f\u4ed5\u8a33\u3060\u3051\u3067\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u300d\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u4e0a\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u3001\u300c\u640d\u91d1\u51e6\u7406\u300d\u3068\u300c\u7533\u544a\u3067\u306e\u660e\u793a\u300d\u304c\u30bb\u30c3\u30c8\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u308b\u3068\u3044\u3046\u5236\u5ea6\u8da3\u65e8\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u660e\u7d30\u66f8\uff08\u5225\u886813\uff085\uff09\u306a\u3069\uff09\u3092\u6dfb\u4ed8\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5727\u7e2e\u8a18\u5e33\u3092\u7a0e\u52d9\u4e0a\u6b63\u5f53\u306b\u8a8d\u3081\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306b\u300c\u5225\u886813\uff085\uff09\u300d\u306a\u3069\u306e\u660e\u7d30\u66f8\u306e\u6dfb\u4ed8\u304c\u5fc5\u9808\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u660e\u7d30\u66f8\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u8b72\u6e21\u8cc7\u7523\u304a\u3088\u3073\u8cb7\u63db\u8cc7\u7523\u306e\u8a73\u7d30\uff08\u540d\u79f0\u3001\u53d6\u5f97\u65e5\u3001\u7528\u9014\u306a\u3069\uff09<\/li>\n<li>\u5727\u7e2e\u984d\u306e\u91d1\u984d\u3068\u305d\u306e\u6839\u62e0<\/li>\n<li>\u5727\u7e2e\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u5f0f\u3068\u7d50\u679c<\/li>\n<li>\u5727\u7e2e\u8a18\u5e33\u306e\u65b9\u6cd5\uff08\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\uff0f\u7a4d\u7acb\u91d1\u65b9\u5f0f\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u53d6\u5f97\u4e88\u5b9a\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u5727\u7e2e\u8a18\u5e33\u3092\u884c\u3046\u5834\u5408\uff08\u53d6\u5f97\u524d\u306b\u7279\u5225\u52d8\u5b9a\u3092\u8a2d\u3051\u308b\u30b1\u30fc\u30b9\u306a\u3069\uff09\u306f\u3001\u300c\u53d6\u5f97\u4e88\u5b9a\u8cc7\u7523\u306e\u660e\u7d30\u66f8\u300d\u3082\u3042\u308f\u305b\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2017\/pdf\/13_05.pdf\" target=\"_blank\" rel=\"noopener\">\u2460 \u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306e\u5727\u7e2e \u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8 \u53f7\u8a72\u5f53\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c6\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u8b72\u6e21\u307e\u305f\u306f\u53d6\u5f97\u3092\u884c\u3046\u30b1\u30fc\u30b9\u3067\u306f\u3001\u300c\u7279\u5b9a\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u3044\u63db\u3048\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u300d\u306e\u63d0\u51fa\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u5c4a\u51fa\u66f8\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u9577\u306b\u76f4\u63a5\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3010\u63d0\u51fa\u671f\u9650\u3011<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u8b72\u6e21\u8cc7\u7523\u306e\u8b72\u6e21\u306e\u65e5\u307e\u305f\u306f\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u306e\u65e5\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u3092\u542b\u30803\u6708\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u6708\u4ee5\u5185<\/li>\n<\/ul>\n<\/div>\n<p>\u671f\u9650\u3092\u904e\u304e\u305f\u5834\u5408\u3001\u5727\u7e2e\u8a18\u5e33\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u78ba\u8a8d\u3068\u65e9\u3081\u306e\u624b\u7d9a\u304d\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a\u200b\u200b<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/joto\/annai\/1647_10.htm\" target=\"_blank\" rel=\"noopener\">A4-8 \u7279\u5b9a\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5c4a\u51fa\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u3044\u63db\u3048\u3067\u5727\u7e2e\u8a18\u5e33\u3092\u884c\u3046\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u3044\u63db\u3048\u306b\u3088\u308b\u5727\u7e2e\u8a18\u5e33\u306f\u3001\u8ab2\u7a0e\u306e\u7e70\u5ef6\u3068\u3044\u3046\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u9069\u7528\u306e\u305f\u3081\u306b\u306f\u53b3\u683c\u306a\u6761\u4ef6\u3084\u624b\u7d9a\u304d\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u8b72\u6e21\u3068\u53d6\u5f97\u306e\u671f\u9593\u8981\u4ef6\u3092\u5b88\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5727\u7e2e\u8a18\u5e33\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u8b72\u6e21\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u5185\u306b\u8cb7\u63db\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u539f\u5247\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3064\u307e\u308a\u3001\u8cc7\u7523\u3092\u58f2\u5374\u3057\u3066\u5f97\u305f\u8b72\u6e21\u76ca\u306b\u5bfe\u3057\u3066\u3001\u540c\u4e00\u5e74\u5ea6\u5185\u306b\u65b0\u305f\u306a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u5727\u7e2e\u8a18\u5e33\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5727\u7e2e\u8a18\u5e33\u304c\u8a8d\u3081\u3089\u308c\u308b\u7279\u4f8b\u304c\u3042\u308a\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u300c\u8b72\u6e21\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u524d1\u5e74\u4ee5\u5185\uff08\u9577\u671f\u5148\u884c\u53d6\u5f97\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f3\u5e74\u4ee5\u5185\uff09\u300d<\/li>\n<li>\u307e\u305f\u306f\u300c\u8b72\u6e21\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u7fcc\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u300d\u307e\u3067\u306e\u53d6\u5f97<\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u306e\u5834\u5408\u3001\u6240\u5b9a\u306e\u5c4a\u51fa\u66f8\u3084\u8a3c\u660e\u66f8\u985e\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u7ba1\u7406\u3092\u5fb9\u5e95\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5652.htm\" target=\"_blank\" rel=\"noopener\">No.5652\u2003\u7279\u5b9a\u8cc7\u7523\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u5727\u7e2e\u8a18\u5e33\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u8b72\u6e21\u8cc7\u7523\u3068\u53d6\u5f97\u8cc7\u7523\u306e\u7a2e\u985e\u30fb\u91d1\u984d\u306e\u8981\u4ef6\u306b\u6ce8\u610f\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5727\u7e2e\u8a18\u5e33\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u571f\u5730\u30fb\u5efa\u7269\u30fb\u69cb\u7bc9\u7269\u30fb\u8239\u8236\u30fb\u6a5f\u68b0\u88c5\u7f6e\u306a\u3069\u306b\u9650\u3089\u308c\u3066\u304a\u308a\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u30fb\u68da\u5378\u8cc7\u7523\u30fb\u6295\u8cc7\u7528\u8cc7\u7523\u306a\u3069\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001\u53d6\u5f97\u8cc7\u7523\u304c\u5236\u5ea6\u4e0a\u306e\u300c\u7279\u5b9a\u8cc7\u7523\u300d\u306b\u8a72\u5f53\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u5426\u8a8d\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u8cc7\u7523\u533a\u5206\u306e\u78ba\u8a8d\u306f\u5fc5\u9808\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u5727\u7e2e\u8a18\u5e33\u3067\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u91d1\u984d\u306e\u4e0a\u9650\u3067\u3042\u308b\u300c\u5727\u7e2e\u9650\u5ea6\u984d\u300d\u306f\u3001\u300c\u8b72\u6e21\u5bfe\u4fa1\u300d\u307e\u305f\u306f\u300c\u53d6\u5f97\u4fa1\u984d\u300d\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u65b9\u3092\u57fa\u6e96\u306b\u3057\u3066\u7b97\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u304c\u8b72\u6e21\u76ca\u3092\u4e0b\u56de\u308b\u5834\u5408\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u304c\u9650\u5ea6\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u8b72\u6e21\u76ca\u304c6,000\u4e07\u5186\u3067\u3082\u3001\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u304c5,000\u4e07\u5186\u3067\u3042\u308c\u3070\u3001\u5727\u7e2e\u3067\u304d\u308b\u91d1\u984d\u306f5,000\u4e07\u5186\u304c\u9650\u5ea6\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7a0e\u52d9\u7533\u544a\u3067\u306e\u6dfb\u4ed8\u66f8\u985e\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5727\u7e2e\u8a18\u5e33\u306f\u5e33\u7c3f\u51e6\u7406\u3060\u3051\u3067\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u7a0e\u52d9\u7533\u544a\u3067\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u9808\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u306f\u3001\u5727\u7e2e\u984d\u3092\u660e\u793a\u3057\u305f\u4e0a\u3067\u3001\u9069\u7528\u306b\u95a2\u3059\u308b\u5fc5\u8981\u66f8\u985e\u306e\u6dfb\u4ed8\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u6dfb\u4ed8\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5225\u886813\uff085\uff09\uff08\u5727\u7e2e\u984d\u306e\u660e\u7d30\u3001\u5bfe\u8c61\u8cc7\u7523\u306e\u6982\u8981\u3092\u8a18\u8f09\uff09<\/li>\n<li>\u53d6\u5f97\u4e88\u5b9a\u8cc7\u7523\u306e\u660e\u7d30\u66f8\uff08\u5727\u7e2e\u7a4d\u7acb\u91d1\u65b9\u5f0f\u306b\u304a\u3051\u308b\u53d6\u5f97\u4e88\u5b9a\u306e\u5834\u5408\uff09<\/li>\n<li>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u5c4a\u51fa\u66f8\u3084\u8a3c\u660e\u66f8\u985e<\/li>\n<\/ul>\n<\/div>\n<p>\u66f8\u985e\u304c\u63c3\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u7b49\u3067\u5426\u8a8d\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u8981\u6ce8\u610f\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5651.htm\" target=\"_blank\" rel=\"noopener\">No.5651\u2003\u7279\u5b9a\u8cc7\u7523\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u5727\u7e2e\u8a18\u5e33\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/71210\/?provider=ac_basic&amp;provider_info=cv.85153.part.article\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u886813\u3068\u306f\uff1f\u898b\u65b9\u3084\u66f8\u304d\u65b9\u3001\u6ce8\u610f\u70b9\u307e\u3067\u89e3\u8aac<\/a><\/p>\n<h2>\u8b72\u6e21\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u304c\u3067\u304d\u306a\u3044\u5834\u5408<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5727\u7e2e\u8a18\u5e33\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8b72\u6e21\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u5185\u306b\u8cb7\u63db\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u8981\u4ef6\u3067\u3059\u304c\u3001\u4e8b\u696d\u5e74\u5ea6\u5185\u306b\u53d6\u5f97\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u30b1\u30fc\u30b9\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u300c\u7279\u5225\u52d8\u5b9a\u306e\u8a2d\u5b9a\u300d\u3068\u3044\u3046\u5236\u5ea6\u3092\u6d3b\u7528\u3057\u3066\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3>\u7279\u5225\u52d8\u5b9a\u3092\u8a2d\u5b9a\u3057\u3066\u640d\u91d1\u7b97\u5165\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u304c\u8b72\u6e21\u5e74\u5ea6\u5185\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u5c06\u6765\u7684\u306b\u53d6\u5f97\u3059\u308b\u4e88\u5b9a\u304c\u3042\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u8b72\u6e21\u76ca\u306e\u4e00\u90e8\u3092\u7279\u5225\u52d8\u5b9a\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u91d1\u984d\u306f\u3001\u300c\u5c06\u6765\u306e\u8cb7\u63db\u8cc7\u7523\u53d6\u5f97\u306b\u5145\u3066\u308b\u4e88\u5b9a\u984d \u00d7 \u5dee\u76ca\u5272\u5408 \u00d7 80\uff05\u300d\u307e\u3067\u304c\u4e0a\u9650\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u8b72\u6e21\u76ca\u306e\u4e00\u90e8\u3092\u305d\u306e\u5e74\u5ea6\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u304b\u3089\u63a7\u9664\u3057\u3001\u5f8c\u306e\u5e74\u5ea6\u3067\u5b9f\u969b\u306b\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u969b\u306b\u6b63\u5f0f\u306a\u5727\u7e2e\u8a18\u5e33\u51e6\u7406\u3092\u884c\u3048\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5655.htm\" target=\"_blank\" rel=\"noopener\">No.5655\u2003\u8b72\u6e21\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u304c\u3067\u304d\u306a\u3044\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u7b49\u306b\u5fc5\u8981\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b<\/h3>\n<p><span style=\"background-color: 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