{"id":85866,"date":"2025-10-06T18:16:07","date_gmt":"2025-10-06T09:16:07","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=85866"},"modified":"2026-07-23T18:22:38","modified_gmt":"2026-07-23T09:22:38","slug":"%e7%a8%8e%e5%8b%99%e8%aa%bf%e6%9f%bb%e3%81%a7%e8%bf%bd%e5%be%b4%e8%aa%b2%e7%a8%8e%e3%81%8c%e7%99%ba%e7%94%9f%e3%81%97%e3%81%9f%e3%81%a8%e3%81%8d%e3%81%ae3%e5%8e%9f%e5%89%87%e3%81%a8%e5%af%be%e5%bf%9c","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/85866\/","title":{"rendered":"\u7a0e\u52d9\u8abf\u67fb\u3067\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u305f\u3089\uff1f3\u539f\u5247\u3068\u5bfe\u5fdc\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>\u7a0e\u52d9\u8abf\u67fb\u3067\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u305f\u3089\u3001\u3069\u3046\u52d5\u3051\u3070\u3088\u3044\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u672c\u7a0e\u306b\u52a0\u7b97\u7a0e\u3068\u5ef6\u6ede\u7a0e\u304c\u52a0\u308f\u308b\u305f\u3081\u3001\u901a\u77e5\u306e\u3042\u3068\u306f\u65e9\u3081\u306e\u7d0d\u4ed8\u6e96\u5099\u3068\u76f8\u8ac7\u304c\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u52a0\u7b97\u7a0e\u3068\u5ef6\u6ede\u7a0e\u304c\u672c\u7a0e\u306b\u4e0a\u4e57\u305b\u3055\u308c\u308b<\/li>\n<li>\u539f\u52471\u304b\u6708\u4ee5\u5185\u306b\u4e00\u62ec\u3067\u7d0d\u3081\u308b<\/li>\n<li>\u65e5\u3005\u306e\u5e33\u7c3f\u7ba1\u7406\u3067\u767a\u751f\u3092\u9632\u3050<\/li>\n<\/ul>\n<p>\u5ef6\u6ede\u7a0e\u306f\u7d0d\u4ed8\u304c\u9045\u308c\u308b\u307b\u3069\u81a8\u3089\u307f\u307e\u3059\u3002\u4e00\u62ec\u3067\u306e\u7d0d\u4ed8\u304c\u96e3\u3057\u3044\u3068\u304d\u306f\u7336\u4e88\u5236\u5ea6\u3092\u76f8\u8ac7\u3067\u304d\u307e\u3059\u3002\n<\/p><\/div>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u7533\u544a\u306e\u8aa4\u308a\u304c\u898b\u3064\u304b\u308b\u3068\u3001\u672c\u6765\u306e\u7a0e\u984d\u306b\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u304c\u4e0a\u4e57\u305b\u3055\u308c\u305f\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u3084<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>\u306b\u3068\u3063\u3066\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"449\" title=\"\u8cc7\u91d1\u7e70\u308a\">\u8cc7\u91d1\u7e70\u308a<\/a>\u3084\u4fe1\u7528\u306b\u304b\u304b\u308f\u308b\u8ca0\u62c5\u3068\u306a\u308a\u3084\u3059\u304f\u3001\u901a\u77e5\u3092\u53d7\u3051\u3066\u304b\u3089\u614c\u3066\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u306e3\u539f\u5247\u3068\u3001\u6255\u3048\u306a\u3044\u3068\u304d\u306e\u5bfe\u5fdc\u3084\u65e5\u9803\u306e\u5099\u3048\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u7a0e\u52d9\u8abf\u67fb\u3067\u767a\u751f\u3059\u308b\u8ffd\u5fb4\u8ab2\u7a0e\u3068\u306f\uff1f<\/h2>\n<p>\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u3001\u7533\u544a\u3057\u305f\u7a0e\u984d\u304c\u672c\u6765\u3088\u308a\u5c11\u306a\u304b\u3063\u305f\u3068\u304d\u306b\u3001\u4e0d\u8db3\u5206\u306e\u672c\u7a0e\u3078\u52a0\u7b97\u7a0e\u3068\u5ef6\u6ede\u7a0e\u304c\u4e0a\u4e57\u305b\u3055\u308c\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u3067\u8aa4\u308a\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u9762\u3067\u751f\u3058\u3084\u3059\u304f\u3001\u672c\u7a0e\u30fb\u52a0\u7b97\u7a0e\u30fb\u5ef6\u6ede\u7a0e\u306e\u4e09\u3064\u3067\u7d44\u307f\u7acb\u3066\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u7a0e\u52d9\u8abf\u67fb\u3068\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u95a2\u4fc2<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a0e\u52d9\u8abf\u67fb\u306f\u7533\u544a\u5185\u5bb9\u304c\u6b63\u3057\u3044\u304b\u3092\u78ba\u8a8d\u3059\u308b\u624b\u7d9a\u304d\u3067\u3001\u8aa4\u308a\u304c\u898b\u3064\u304b\u308b\u3068\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306b\u306f\u3001\u8abf\u67fb\u5b98\u304c\u4e8b\u696d\u6240\u3092\u8a2a\u308c\u3066\u5e33\u7c3f\u3092\u78ba\u8a8d\u3059\u308b\u4efb\u610f\u8abf\u67fb\u3068\u3001\u4ee4\u72b6\u306b\u57fa\u3065\u304f\u5f37\u5236\u8abf\u67fb\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u306e\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u4efb\u610f\u8abf\u67fb\u3067\u3001\u58f2\u4e0a\u306e\u8a08\u4e0a\u6f0f\u308c\u3084\u7d4c\u8cbb\u306e\u904e\u5927\u8a08\u4e0a\u306a\u3069\u304c\u898b\u3064\u304b\u308b\u3068\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1189\/\" data-internallinksmanager029f6b8e52c=\"358\" title=\"\u4fee\u6b63\u7533\u544a\">\u4fee\u6b63\u7533\u544a<\/a>\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u60aa\u8cea\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u3088\u308a\u91cd\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306e\u6d41\u308c\u306f\u5225\u8a18\u4e8b\u3067\u3082\u6574\u7406\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\/41841\/\" data-lkc-id=\"2167\" 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\">\u7a0e\u52d9\u8abf\u67fb\u3068\u306f\uff1f\u5bfe\u5fdc\u306e\u6d41\u308c\u3068\u5fc5\u8981\u66f8\u985e\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">    Point\u7a0e\u52d9\u8abf\u67fb\u306f\u4f55\u3092\u8abf\u3079\u3001\u3069\u3046\u5099\u3048\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u7533\u544a\u5185\u5bb9\u306b\u8aa4\u308a\u304c\u306a\u3044\u304b\u3092\u8abf\u3079\u308b\u624b\u7d9a\u304d\u3067\u3001\u591a\u304f\u306f\u4e8b\u524d\u306e\u901a\u77e5\u3092\u53d7\u3051\u3066\u304b\u3089\u9032\u307f\u307e\u3059\u3002                    \u56fd\u7a0e\u5e81\u3084\u7a0e\u52d9\u7f72\u304c\u7533\u544a\u3092\u78ba\u304b\u3081\u308b            \u9023\u7d61\u306e\u3042\u3068\u8a2a\u554f\u306e\u65e5\u7a0b\u3092\u6c7a\u3081\u308b            \u5e33\u7c3f\u3084\u9818\u53ce\u66f8\u3092\u305d\u308d\u3048\u3066\u81e8\u3080        \u307b\u3068\u3093\u3069\u306f\u4efb\u610f\u306e\u5f62\u3067\u884c\u308f\u308c\u3001\u843d\u3061\u7740\u3044\u3066\u5099\u3048\u308c\u3070\u904e\u5ea6\u306b\u6050\u308c\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7a0e\u52d9\u8abf\u67fb\u3068\u306f\u3001\u56fd\u7a0e\u5e81\u3084\u7a0e\u52d9\u7f72\u306a\u3069\u304c\u7533\u544a\u5185\u5bb9\u306b\u8aa4\u308a\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u662f\u6b63\u3092\u6c42\u3081\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u300c\u6016\u3044\u300d\u300c\u91cd\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u3042\u308b\u306e\u3067\u306f\u300d\u3068\u4e0d\u5b89\u306b...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u672c\u7a0e\u30fb\u52a0\u7b97\u7a0e\u30fb\u5ef6\u6ede\u7a0e\u306e\u4e09\u3064\u3067\u6c7a\u307e\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u3001\u4e0d\u8db3\u3057\u3066\u3044\u305f\u672c\u7a0e\u306b\u3001\u52a0\u7b97\u7a0e\u3068\u5ef6\u6ede\u7a0e\u304c\u7a4d\u307f\u4e0a\u304c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u672c\u7a0e\u306f\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u3060\u3063\u305f\u7a0e\u91d1\u305d\u306e\u3082\u306e\u3001\u52a0\u7b97\u7a0e\u306f\u7533\u544a\u306e\u8aa4\u308a\u306b\u5bfe\u3059\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3001\u5ef6\u6ede\u7a0e\u306f\u7d0d\u4ed8\u306e\u9045\u308c\u306b\u5fdc\u3058\u305f\u5229\u606f\u306b\u3042\u305f\u308a\u307e\u3059\u3002\u4e09\u3064\u304c\u91cd\u306a\u308b\u305f\u3081\u7dcf\u984d\u306f\u81a8\u3089\u307f\u3084\u3059\u304f\u3001\u7533\u544a\u6f0f\u308c\u306e\u91d1\u984d\u4ee5\u4e0a\u306e\u8ca0\u62c5\u306b\u306a\u308a\u3084\u3059\u3044\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u7a2e\u985e\u3054\u3068\u306e\u7a0e\u7387\u3084\u8a08\u7b97\u306f\u6b21\u306e\u7ae0\u3067\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/osirase\/9205.htm\" rel=\"noopener\" target=\"_blank\">No.9205 \u5ef6\u6ede\u7a0e\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u8a08\u7b97\u65b9\u6cd5\u3084\u5bfe\u8c61\u671f\u9593\u306f\u5225\u8a18\u4e8b\u3067\u3082\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\/65570\/\" data-lkc-id=\"2168\" 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\">\u8ffd\u5fb4\u8ab2\u7a0e\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u5bfe\u8c61\u671f\u9593\u306e\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u3066\u3044\u305f\u5834\u5408\u3084\u6b63\u3057\u3044\u7a0e\u984d\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308a\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u5fb4\u53ce\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u30da\u30ca\u30eb\u30c6\u30a3\u30fc\u3068\u3057\u3066\u3001\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u984d\u3088\u308a\u3082\u591a\u304f\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u4e0a\u4e57\u305b\u3055\u308c\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u3084\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u5bfe\u8c61\u671f\u9593\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u8ffd\u5fb4\u8ab2\u7a0e\u3068\u306f\u8ffd\u5fb4\u8ab2\u7a0e\u3068\u306f\u3001\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u984d\u304c\u6b63\u3057\u304f\u7d0d\u4ed8\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u5dee\u984d\u306e\u5fb4\u53ce\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u30da\u30ca\u30eb\u30c6\u30a3\u30fc\u3068\u3057\u3066\u3001\u672c\u6765\u7d0d\u3081\u308b...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u3044\u304f\u3089\u304b\u304b\u308b\uff1f\u7a2e\u985e\u30fb\u7a0e\u7387\u3068\u3055\u304b\u306e\u307c\u308b\u671f\u9593<\/h2>\n<p>\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u91cd\u3055\u306f\u3001\u52a0\u7b97\u7a0e\u306e\u7a2e\u985e\u3068\u5ef6\u6ede\u7a0e\u3001\u305d\u3057\u3066\u3055\u304b\u306e\u307c\u308b\u671f\u9593\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u4ee4\u548c5\u4e8b\u52d9\u5e74\u5ea6\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u8abf\u67fb\u3067\u306f\u3001\u7533\u544a\u6f0f\u308c\u304c\u628a\u63e1\u3055\u308c\u305f\u6cd5\u4eba1\u4ef6\u3042\u305f\u308a\u306e\u8ffd\u5fb4\u7a0e\u984d\u304c\u7d04550\u4e07\u5186\u306b\u306e\u307c\u308a\u3001\u91d1\u984d\u306f\u5c0f\u3055\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u52a0\u7b97\u7a0e\u306e\u7a2e\u985e\u3068\u7a0e\u7387<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52a0\u7b97\u7a0e\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/2119\/\" data-internallinksmanager029f6b8e52c=\"32\" title=\"\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/a>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41440\/\" data-internallinksmanager029f6b8e52c=\"129\" title=\"\u7121\u7533\u544a\u52a0\u7b97\u7a0e\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/a>\u30fb\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u30fb\u91cd\u52a0\u7b97\u7a0e\u306e\u56db\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u7533\u544a\u984d\u304c\u5c11\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u539f\u524710\uff05\u3001\u5f53\u521d\u7533\u544a\u7a0e\u984d\u304b50\u4e07\u5186\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f15\uff05\u3067\u3059\u3002<\/p>\n<p>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u671f\u9650\u5185\u306b\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u7a0e\u91d1\u3067\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u306b\u5bfe\u3057\u3066\u300150\u4e07\u5186\u307e\u3067\u306f15\uff05\u300150\u4e07\u5186\u8d85300\u4e07\u5186\u307e\u3067\u306f20\uff05\u3001300\u4e07\u5186\u8d85\u306e\u90e8\u5206\u306f30\uff05\u306e\u7a0e\u7387\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u304c\u9045\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u7d0d\u4ed8\u7a0e\u984d\u306b\u5bfe\u3057\u306610\uff05\u306e\u7a0e\u7387\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u91cd\u52a0\u7b97\u7a0e\u306f\u4eee\u88c5\u3084\u96a0\u307a\u3044\u306a\u3069\u60aa\u8cea\u306a\u30b1\u30fc\u30b9\u306b\u8ab2\u3055\u308c\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306a\u3069\u306b\u4ee3\u3048\u306635\uff05\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306b\u4ee3\u3048\u306640\uff05\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u904e\u53bb5\u5e74\u5185\u306b\u91cd\u52a0\u7b97\u7a0e\uff08\u307e\u305f\u306f\u7121\u7533\u544a\u52a0\u7b97\u7a0e\uff09\u3092\u8ab2\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u7a0e\u7387\u304c10\uff05\u52a0\u91cd\u3055\u308c\u3001\u91cd\u52a0\u7b97\u7a0e\u306f\u6700\u5927\u306750\uff05\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7a2e\u985e<\/th>\n<th>\u8ab2\u3055\u308c\u308b\u30b1\u30fc\u30b9<\/th>\n<th>\u7a0e\u7387<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/td>\n<td style=\"text-align: left;\">\u7533\u544a\u984d\u304c\u672c\u6765\u3088\u308a\u5c11\u306a\u304b\u3063\u305f<\/td>\n<td style=\"text-align: left;\">10\u301c15\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/td>\n<td style=\"text-align: left;\">\u671f\u9650\u5185\u306b\u7533\u544a\u3057\u306a\u304b\u3063\u305f<\/td>\n<td style=\"text-align: left;\">15\u301c30\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e<\/td>\n<td style=\"text-align: left;\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u304c\u9045\u308c\u305f<\/td>\n<td style=\"text-align: left;\">10\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u91cd\u52a0\u7b97\u7a0e<\/td>\n<td style=\"text-align: left;\">\u4eee\u88c5\u30fb\u96a0\u307a\u3044\u306a\u3069\u60aa\u8cea\u306a\u30b1\u30fc\u30b9<\/td>\n<td style=\"text-align: left;\">35\u301c40\uff05\uff08\u52a0\u91cd\u3067\u6700\u592750\uff05\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306e\u524d\u306b\u81ea\u5206\u304b\u3089\u4fee\u6b63\u7533\u544a\u3092\u3059\u308b\u3068\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u304b\u304b\u3089\u305a\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3082\u8efd\u304f\u306a\u308a\u307e\u3059\u3002\u8aa4\u308a\u306b\u6c17\u3065\u3044\u305f\u6bb5\u968e\u3067\u65e9\u3081\u306b\u76f4\u3059\u307b\u3069\u3001\u8ca0\u62c5\u306f\u304a\u3055\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u5ef6\u6ede\u7a0e\u306e\u7387\u3068\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5ef6\u6ede\u7a0e\u306f\u3001\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u7d0d\u4ed8\u306e\u65e5\u307e\u3067\u306e\u65e5\u6570\u306b\u5fdc\u3058\u3066\u5229\u606f\u306e\u3088\u3046\u306b\u304b\u304b\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u306e\u7387\u306f\u3001\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u304c\u5e742.8\uff05\u30012\u304b\u6708\u3092\u8d85\u3048\u305f\u90e8\u5206\u304c\u5e749.1\uff05\u3067\u3059\u3002\u65e5\u5272\u308a\u3067\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u304c\u9045\u308c\u308b\u307b\u3069\u91d1\u984d\u306f\u5897\u3048\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u5ef6\u6ede\u7a0e\u306f\u672a\u7d0d\u3068\u306a\u3063\u3066\u3044\u308b\u672c\u7a0e\u306b\u5bfe\u3057\u3066\u65e5\u5272\u308a\u3067\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u672c\u7a0e\u3092\u65e9\u3081\u306b\u7d0d\u4ed8\u3059\u308c\u3070\u3001\u305d\u306e\u5206\u306e\u5ef6\u6ede\u7a0e\u306e\u5897\u52a0\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u5e73\u5747\u984d\u3068\u3055\u304b\u306e\u307c\u308b\u5bfe\u8c61\u671f\u9593<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a0e\u52d9\u8abf\u67fb\u306f\u5b9f\u52d9\u4e0a3\u5e74\u7a0b\u5ea6\u3092\u3055\u304b\u306e\u307c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u4e0d\u6b63\u304c\u3042\u308b\u3068\u6700\u95777\u5e74\u307e\u3067\u5e83\u304c\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u66f4\u6b63\u3067\u304d\u308b\u671f\u9593\u306f\u539f\u52475\u5e74\u3067\u3001\u507d\u308a\u3084\u4e0d\u6b63\u304c\u3042\u3063\u305f\u5834\u5408\u306f7\u5e74\u307e\u3067\u5ef6\u3073\u307e\u3059\u3002\u671f\u9593\u304c\u9577\u304f\u306a\u308b\u307b\u3069\u672c\u7a0e\u3082\u5ef6\u6ede\u7a0e\u3082\u7a4d\u307f\u4e0a\u304c\u308a\u3001\u8ca0\u62c5\u306f\u5927\u304d\u304f\u306a\u308a\u3084\u3059\u3044\u72b6\u614b\u3067\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u80cc\u666f\u304b\u3089\u3001\u5e33\u7c3f\u3084<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" data-internallinksmanager029f6b8e52c=\"562\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a>\u306f\u539f\u52477\u5e74\u9593\uff08<a href=\"https:\/\/biz.moneyforward.com\/words\/2248\/\" data-internallinksmanager029f6b8e52c=\"453\" title=\"\u6b20\u640d\u91d1\">\u6b20\u640d\u91d1<\/a>\u306e\u7e70\u8d8a\u304c\u3042\u308b\u6cd5\u4eba\u306f10\u5e74\u9593\uff09\u4fdd\u5b58\u3057\u3001\u8abf\u67fb\u306b\u5099\u3048\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/information\/release\/kokuzeicho\/2024\/hojin_chosa\/pdf\/01.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c5\u4e8b\u52d9\u5e74\u5ea6 \u6cd5\u4eba\u7a0e\u7b49\u306e\u8abf\u67fb\u4e8b\u7e3e\u306e\u6982\u8981\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u306e3\u539f\u5247<\/h2>\n<p>\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u306f\u3001\u7a81\u7136\u306e\u901a\u77e5\u3067\u3082\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u5171\u901a\u306e\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u62ec\u3067\u7d0d\u3081\u308b\u3001\u539f\u52471\u304b\u6708\u4ee5\u5185\u306b\u652f\u6255\u3046\u3001\u514d\u9664\u306f\u539f\u5247\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u3044\u30463\u70b9\u3092\u304a\u3055\u3048\u3066\u304a\u304f\u3068\u3001\u5ef6\u6ede\u3084\u8ffd\u52a0\u306e\u8ca0\u62c5\u3092\u9632\u304e\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4e00\u62ec\u3067\u306e\u7d0d\u4ed8\u304c\u539f\u5247<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4e00\u62ec\u3067\u306e\u7d0d\u4ed8\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5206\u5272\u306f\u4f8b\u5916\u7684\u306a\u6271\u3044\u3067\u3001\u7a0e\u52d9\u7f72\u306e\u5be9\u67fb\u3092\u7d4c\u3066\u8a8d\u3081\u3089\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7d0d\u4ed8\u306f\u91d1\u878d\u6a5f\u95a2\u3084\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306a\u3069\u304b\u3089\u884c\u3048\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u91d1\u306b\u4f59\u88d5\u304c\u306a\u3044\u3068\u304d\u306f\u3001\u5f8c\u8ff0\u3059\u308b\u7336\u4e88\u5236\u5ea6\u306e\u5229\u7528\u3082\u9078\u3079\u308b\u305f\u3081\u3001\u901a\u77e5\u3092\u53d7\u3051\u305f\u3089\u65e9\u3081\u306b\u7d0d\u4ed8\u8a08\u753b\u3092\u7acb\u3066\u3066\u304a\u304f\u3068\u843d\u3061\u7740\u3044\u3066\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u901a\u77e5\u306e\u7fcc\u65e5\u304b\u3089\u539f\u52471\u304b\u6708\u4ee5\u5185<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52a0\u7b97\u7a0e\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u7d50\u679c\u306e\u901a\u77e5\u306e\u7fcc\u65e5\u304b\u3089\u539f\u52471\u304b\u6708\u4ee5\u5185\u306b\u7d0d\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u671f\u9650\u5185\u306b\u7d0d\u4ed8\u3057\u306a\u3044\u3068<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/73411\/\" data-internallinksmanager029f6b8e52c=\"573\" title=\"\u7763\u4fc3\u72b6\">\u7763\u4fc3\u72b6<\/a>\u304c\u5c4a\u304d\u3001\u305d\u308c\u3067\u3082\u5fdc\u3058\u306a\u3044\u307e\u307e\u3060\u3068\u50ac\u544a\u66f8\u3084\u8ca1\u7523\u306e\u5dee\u3057\u62bc\u3055\u3048\u3078\u3068\u9032\u3080\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5f37\u5236\u7684\u306a\u624b\u7d9a\u304d\u3092\u907f\u3051\u308b\u306b\u306f\u3001\u901a\u77e5\u3092\u53d7\u3051\u53d6\u3063\u305f\u6642\u70b9\u3067\u7d0d\u4ed8\u306e\u898b\u901a\u3057\u3092\u7acb\u3066\u3066\u304a\u304f\u3053\u3068\u304c\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u91d1\u7e70\u308a\u3078\u306e\u5f71\u97ff\u304c\u5927\u304d\u3044\u4e2d\u5c0f\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u307b\u3069\u3001\u65e9\u3081\u306e\u6e96\u5099\u304c\u5b89\u5fc3\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>\u514d\u9664\u306f\u539f\u5247\u8a8d\u3081\u3089\u308c\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u6cd5\u4ee4\u306b\u57fa\u3065\u304f\u7fa9\u52d9\u3067\u3001\u539f\u5247\u3068\u3057\u3066\u514d\u9664\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u7d4c\u6e08\u7684\u306b\u82e6\u3057\u3044\u72b6\u6cc1\u3067\u3082\u3001\u8ab2\u7a0e\u305d\u306e\u3082\u306e\u304c\u306a\u304f\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u707d\u5bb3\u306a\u3069\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306f\u6551\u6e08\u63aa\u7f6e\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u671f\u9650\u306e\u5ef6\u9577\u3084\u5206\u5272\u3068\u3044\u3063\u305f\u5f62\u3067\u3042\u308a\u3001\u7a0e\u984d\u304c\u53d6\u308a\u6d88\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u78ba\u5b9f\u306b\u7d0d\u3081\u308b\u524d\u63d0\u3067\u8cc7\u91d1\u8a08\u753b\u3092\u6574\u3048\u3066\u304a\u304f\u3068\u3001\u7a81\u7136\u306e\u901a\u77e5\u306b\u3082\u5bfe\u5fdc\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu\/24200039.htm\" rel=\"noopener\" target=\"_blank\">\u63db\u4fa1\u306e\u7336\u4e88\u306e\u7533\u8acb\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u7d4c\u8cbb\u306b\u3067\u304d\u308b\uff1f\u640d\u91d1\u7b97\u5165\u306e\u53ef\u5426<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u306f\u7d4c\u8cbb\u306b\u3067\u304d\u305a\u3001\u640d\u91d1\u306b\u306f\u7b97\u5165\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u3067\u306f\u3001\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u306f\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u6027\u8cea\u3092\u6301\u3064\u305f\u3081\u3001\u640d\u91d1\u306b\u7b97\u5165\u3057\u306a\u3044\u6c7a\u307e\u308a\u3067\u3059\u3002\u672c\u7a0e\u306b\u3064\u3044\u3066\u3082\u3001\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306f\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u307e\u305b\u3093\u3002\u4e00\u65b9\u3067\u3001\u4e8b\u696d\u7a0e\u306e\u8ffd\u5fb4\u5206\u306e\u3088\u3046\u306b\u640d\u91d1\u3078\u7b97\u5165\u3067\u304d\u308b\u7a0e\u91d1\u3082\u3042\u308a\u3001\u7a0e\u76ee\u306b\u3088\u3063\u3066\u6271\u3044\u304c\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3092\u53d6\u308a\u9055\u3048\u308b\u3068\u7fcc\u5e74\u3082\u8aa4\u3063\u305f\u51e6\u7406\u304c\u7d9a\u304d\u3084\u3059\u3044\u305f\u3081\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u652f\u6255\u3063\u305f\u3042\u3068\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u5206\u3051\u3066\u8003\u3048\u308b\u3053\u3068\u304c\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5300.htm\" rel=\"noopener\" target=\"_blank\">No.5300 \u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u79df\u7a0e\u516c\u8ab2\u7b49\u306e\u7bc4\u56f2\u3068\u640d\u91d1\u7b97\u5165\u6642\u671f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u6255\u3048\u306a\u3044\u3068\u304d\u306e\u5bfe\u5fdc\u65b9\u6cd5<\/h2>\n<p>\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u901a\u77e5\u3092\u53d7\u3051\u305f\u3089\u3001\u843d\u3061\u7740\u3044\u3066\u6bb5\u53d6\u308a\u3092\u6574\u3048\u308b\u3053\u3068\u304c\u5bfe\u5fdc\u306e\u8ef8\u306b\u306a\u308a\u307e\u3059\u3002\u8abf\u67fb\u7d50\u679c\u306e\u78ba\u8a8d\u3001\u6551\u6e08\u5236\u5ea6\u306e\u5229\u7528\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u898b\u76f4\u3057\u3092\u9806\u306b\u62bc\u3055\u3048\u3066\u304a\u304f\u3068\u3001\u614c\u3066\u305a\u306b\u52d5\u3051\u307e\u3059\u3002<\/p>\n<h3>\u8abf\u67fb\u7d50\u679c\u306e\u78ba\u8a8d\u3068\u4fee\u6b63\u7533\u544a\u30fb\u4e0d\u670d\u7533\u7acb\u306e\u5224\u65ad<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u78ba\u5b9a\u3059\u308b\u3068\u901a\u77e5\u66f8\u304c\u5c4a\u304f\u305f\u3081\u3001\u307e\u305a\u306f\u91d1\u984d\u3068\u7406\u7531\u3092\u4e01\u5be7\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e0d\u660e\u70b9\u304c\u3042\u308c\u3070\u7a0e\u52d9\u7f72\u3078\u554f\u3044\u5408\u308f\u305b\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3068\u5224\u65ad\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u6307\u6458\u306b\u7d0d\u5f97\u3067\u304d\u306a\u3044\u3068\u304d\u306f\u3001\u4fee\u6b63\u7533\u544a\u3092\u305b\u305a\u306b\u66f4\u6b63\u51e6\u5206\u3092\u5f85\u3061\u3001\u4e0d\u670d\u7533\u7acb\u3066\u3092\u884c\u3046\u9053\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u3082\u671f\u9650\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u653e\u7f6e\u305b\u305a\u65e9\u3081\u306b\u65b9\u91dd\u3092\u6c7a\u3081\u308b\u3053\u3068\u304c\u8ca0\u62c5\u3092\u304a\u3055\u3048\u308b\u52a9\u3051\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7d0d\u7a0e\u306e\u7336\u4e88\u30fb\u63db\u4fa1\u306e\u7336\u4e88\u306e\u6d3b\u7528<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u62ec\u3067\u306e\u7d0d\u4ed8\u304c\u96e3\u3057\u3044\u3068\u304d\u306f\u3001\u7d0d\u7a0e\u306e\u7336\u4e88\u3084\u63db\u4fa1\u306e\u7336\u4e88\u3092\u76f8\u8ac7\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7d0d\u7a0e\u306e\u7336\u4e88\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u3001\u4e8b\u60c5\u306b\u5fdc\u3058\u3066\u7d0d\u4ed8\u671f\u9650\u306e\u5ef6\u9577\u3084\u5206\u5272\u3067\u306e\u7d0d\u4ed8\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002 \u307e\u305f\u3001\u5ef6\u6ede\u7a0e\u304c\u8efd\u304f\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u63db\u4fa1\u306e\u7336\u4e88\u3067\u306f\u3001\u5dee\u3057\u62bc\u3055\u3048\u3084\u8ca1\u7523\u306e\u51e6\u5206\u3092\u4e00\u5b9a\u671f\u9593\u907f\u3051\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7533\u8acb\u306b\u306f\u66f8\u985e\u306e\u63d0\u51fa\u3084\u62c5\u4fdd\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u8cc7\u91d1\u7e70\u308a\u304c\u53b3\u3057\u3044\u3068\u611f\u3058\u305f\u3089\u65e9\u3081\u306b\u7a0e\u52d9\u7f72\u3078\u76f8\u8ac7\u3057\u3066\u304a\u304f\u3068\u9078\u629e\u80a2\u304c\u5e83\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>\u8cc7\u91d1\u7e70\u308a\u304c\u53b3\u3057\u3044\u3068\u304d\u306e\u5bfe\u5fdc\u7b56<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u305d\u3046\u306a\u3068\u304d\u306f\u3001\u8cc7\u91d1\u306e\u7528\u610f\u3068\u30ea\u30b9\u30af\u7ba1\u7406\u3092\u4e26\u884c\u3057\u3066\u9032\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u77ed\u671f\u7684\u306b\u306f\u91d1\u878d\u6a5f\u95a2\u306e\u878d\u8cc7\u3084\u30d3\u30b8\u30cd\u30b9\u30ed\u30fc\u30f3\u306e\u5229\u7528\u3092\u691c\u8a0e\u3057\u3001\u4e2d\u9577\u671f\u3067\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"245\" title=\"\u8cc7\u91d1\u7e70\u308a\u8868\">\u8cc7\u91d1\u7e70\u308a\u8868<\/a>\u3092\u4f5c\u3063\u3066\u8fd4\u6e08\u306e\u898b\u901a\u3057\u3092\u7acb\u3066\u308b\u3068\u5224\u65ad\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u5916\u6ce8\u8cbb\u3084\u7d4c\u8cbb\u306e\u652f\u6255\u3044\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u898b\u76f4\u3057\u3001\u652f\u51fa\u306e\u512a\u5148\u9806\u4f4d\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002\u5165\u91d1\u5f85\u3061\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44284\/\" data-internallinksmanager029f6b8e52c=\"452\" title=\"\u58f2\u639b\u91d1\">\u58f2\u639b\u91d1<\/a>\u304c\u3042\u308c\u3070\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u65e9\u3081\u306b\u73fe\u91d1\u5316\u3067\u304d\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5bfe\u5fdc\u3092\u5148\u5ef6\u3070\u3057\u306b\u3059\u308b\u307b\u3069\u9078\u629e\u80a2\u306f\u72ed\u307e\u308a\u3084\u3059\u3044\u305f\u3081\u3001\u65e9\u3081\u306b\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3059\u308b\u59ff\u52e2\u304c\u5b89\u5fc3\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/entai_wariai.htm\" rel=\"noopener\" target=\"_blank\">\u5ef6\u6ede\u7a0e\u306e\u5272\u5408\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u9632\u3050\u305f\u3081\u306e\u5099\u3048<\/h2>\n<p>\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u591a\u304f\u306f\u3001\u65e5\u3005\u306e\u8a18\u9332\u6f0f\u308c\u3084\u7533\u544a\u306e\u8aa4\u308a\u3068\u3044\u3063\u305f\u57fa\u672c\u7684\u306a\u3068\u3053\u308d\u304b\u3089\u751f\u3058\u307e\u3059\u3002\u65e5\u5e38\u306e\u7d4c\u7406\u3092\u6574\u3048\u3001\u7a0e\u7406\u58eb\u3068\u9023\u643a\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u4f59\u8a08\u306a\u30ea\u30b9\u30af\u3092\u907f\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u65e5\u3005\u306e\u7d4c\u7406\u4f53\u5236\u3068\u65e9\u671f\u4fee\u6b63<\/h3>\n<p><span style=\"background-color: 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