{"id":87440,"date":"2026-01-19T17:30:52","date_gmt":"2026-01-19T08:30:52","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=87440"},"modified":"2026-01-19T17:30:52","modified_gmt":"2026-01-19T08:30:52","slug":"%e6%b3%95%e4%ba%ba%e3%81%ab%e3%81%8b%e3%81%8b%e3%82%8b%e7%a8%8e%e9%87%91%e3%81%ae%e7%a8%ae%e9%a1%9e%e4%b8%80%e8%a6%a7%ef%bc%81%e7%a8%8e%e7%8e%87%e3%82%84%e8%a8%88%e7%ae%97%e3%82%b7%e3%83%9f%e3%83%a5","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/87440\/","title":{"rendered":"\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u4e00\u89a7\uff01\u7a0e\u7387\u3084\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3001\u8d64\u5b57\u3067\u3082\u767a\u751f\u3059\u308b\u7a0e\u91d1\u306a\u3069\u3092\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/48359\/\" data-internallinksmanager029f6b8e52c=\"487\" title=\"\u4f1a\u793e\u8a2d\u7acb\">\u4f1a\u793e\u8a2d\u7acb<\/a>\u3084\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3001\u7d4c\u55b6\u8005\u304c\u982d\u3092\u60a9\u307e\u305b\u308b\u306e\u304c\u7a0e\u91d1\u3067\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306f\u3001\u56fd\u306b\u7d0d\u3081\u308b\u3082\u306e\u3084\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u7d0d\u3081\u308b\u3082\u306e\u306a\u3069\u3001\u8907\u6570\u306e\u7a2e\u985e\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6cd5\u4eba\u304c\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u91d1\u306e\u7a2e\u985e\u3092\u4f53\u7cfb\u7684\u306b\u6574\u7406\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u7a0e\u7387\u3084\u8a08\u7b97\u306e\u4ed5\u7d44\u307f\u3001\u3055\u3089\u306b\u306f\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u304b\u5426\u304b\u307e\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3057\u3001\u9069\u5207\u306a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"449\" title=\"\u8cc7\u91d1\u7e70\u308a\">\u8cc7\u91d1\u7e70\u308a<\/a>\u3068\u7bc0\u7a0e\u5bfe\u7b56\u306b\u304a\u5f79\u7acb\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u6cd5\u4eba\u304c\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u91d1\u306e\u7a2e\u985e\u3010\u4e00\u89a7\u8868\u3011<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u304c\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u91d1\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u300c\u5229\u76ca\uff08\u6240\u5f97\uff09\u306b\u304b\u304b\u308b\u7a0e\u91d1\u300d\u3068\u300c\u4fdd\u6709\u8cc7\u7523\u3084\u53d6\u5f15\u306b\u304b\u304b\u308b\u7a0e\u91d1\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u3089\u3092\u6574\u7406\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5206\u985e<\/th>\n<th>\u7a0e\u76ee\u306e\u540d\u79f0<\/th>\n<th>\u7d0d\u4ed8\u5148<\/th>\n<th>\u8ab2\u7a0e\u5bfe\u8c61\uff08\u57fa\u6e96\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"5\" style=\"text-align: left;\"><strong>\u5229\u76ca\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/strong><\/td>\n<td style=\"text-align: left;\"><strong>\u6cd5\u4eba\u7a0e<\/strong><\/td>\n<td style=\"text-align: left;\">\u56fd<\/td>\n<td style=\"text-align: left;\">\u4f1a\u793e\u306e\u6240\u5f97\uff08\u5229\u76ca\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u5730\u65b9\u6cd5\u4eba\u7a0e<\/strong><\/td>\n<td style=\"text-align: left;\">\u56fd<\/td>\n<td style=\"text-align: left;\">\u6cd5\u4eba\u7a0e\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u6cd5\u4eba<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a><\/strong><\/td>\n<td style=\"text-align: left;\">\u90fd\u9053\u5e9c\u770c\u30fb\u5e02\u753a\u6751<\/td>\n<td style=\"text-align: left;\">\u6cd5\u4eba\u7a0e\u984d\uff08\u305f\u3060\u3057\u3001\u5747\u7b49\u5272\u306f<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u3084\u5f93\u696d\u54e1\u6570\u306b\u3088\u3063\u3066\u6c7a\u307e\u308b\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><\/td>\n<td style=\"text-align: left;\">\u90fd\u9053\u5e9c\u770c<\/td>\n<td style=\"text-align: left;\">\u4f1a\u793e\u306e\u6240\u5f97\uff08\u5229\u76ca\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><\/td>\n<td style=\"text-align: left;\">\u90fd\u9053\u5e9c\u770c\uff08\u305f\u3060\u3057\u56fd\u7a0e\uff09<\/td>\n<td style=\"text-align: left;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u984d<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\" style=\"text-align: left;\"><strong>\u305d\u306e\u4ed6<\/strong><\/td>\n<td style=\"text-align: left;\"><strong><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"572\" title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a><\/strong><\/td>\n<td style=\"text-align: left;\">\u56fd\u30fb\u5730\u65b9<\/td>\n<td style=\"text-align: left;\">\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u5f15<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/strong><\/td>\n<td style=\"text-align: left;\">\u5e02\u753a\u6751<\/td>\n<td style=\"text-align: left;\">\u571f\u5730\u30fb\u5bb6\u5c4b\u30fb\u511f\u5374\u8cc7\u7523<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u5370\u7d19\u7a0e<\/strong><\/td>\n<td style=\"text-align: left;\">\u56fd<\/td>\n<td style=\"text-align: left;\">\u5951\u7d04\u66f8\u30fb<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" data-internallinksmanager029f6b8e52c=\"562\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a>\u7b49\u306e\u6587\u66f8<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u81ea\u52d5\u8eca\u7a0e<\/strong><\/td>\n<td style=\"text-align: left;\">\u90fd\u9053\u5e9c\u770c<\/td>\n<td style=\"text-align: left;\">\u4fdd\u6709\u3059\u308b\u81ea\u52d5\u8eca<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7279\u306b\u5229\u76ca\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u3001\u56fd\u7a0e\u3068\u5730\u65b9\u7a0e\u304c\u5165\u308a\u6df7\u3058\u3063\u3066\u304a\u308a\u8907\u96d1\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6cd5\u4eba\u306e\u5229\u76ca\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u7a0e\u91d1\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u306e\u5229\u76ca\uff08\u6240\u5f97\uff09\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u4e3b\u8981\u306a\u7a0e\u91d1\u306f\u4ee5\u4e0b\u306e5\u3064\u3067\u3059\u3002<\/b><\/span>\u3053\u308c\u3089\u306f\u9ed2\u5b57\u306e\u5834\u5408\u306b\u652f\u6255\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>1. \u6cd5\u4eba\u7a0e\uff08\u56fd\u7a0e\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u7a0e\u3068\u306f\u3001\u6cd5\u4eba\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u305f\u6240\u5f97\uff08\u5229\u76ca\uff09\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u56fd\u7a0e\u3067\u3042\u308a\u3001\u4f1a\u793e\u306e\u7a0e\u91d1\u306e\u4e2d\u3067\u6700\u3082\u57fa\u672c\u7684\u304b\u3064\u5927\u304d\u306a\u5272\u5408\u3092\u5360\u3081\u308b\u3082\u306e\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8ab2\u7a0e\u5bfe\u8c61<\/strong><br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\uff08\u76ca\u91d1\u304b\u3089\u640d\u91d1\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\uff09<\/li>\n<li><strong>\u7a0e\u7387\uff08\u666e\u901a\u6cd5\u4eba\u30fb\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\uff09<\/strong>\n<ul>\n<li>\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\uff1a15%<\/li>\n<li>\u5e74800\u4e07\u5186\u8d85\u306e\u90e8\u5206\uff1a23.2%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u8d64\u5b57\uff08\u6b20\u640d\uff09\u306e\u5834\u5408\u306f\u539f\u5247\u3068\u3057\u3066\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u307e\u305f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u3067\u3042\u308c\u3070\u8d64\u5b57\u3092\u7fcc\u5e74\u4ee5\u964d\uff08\u6700\u592710\u5e74\u9593\uff09\u306b\u7e70\u308a\u8d8a\u3057\u3066\u3001\u5c06\u6765\u306e\u9ed2\u5b57\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\" target=\"_blank\" rel=\"noopener\">No.5759 \u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>2. \u5730\u65b9\u6cd5\u4eba\u7a0e\uff08\u56fd\u7a0e\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306f\u3001\u540d\u524d\u306b\u300c\u5730\u65b9\u300d\u3068\u4ed8\u304d\u307e\u3059\u304c\u3001\u56fd\u306b\u7d0d\u3081\u308b\u56fd\u7a0e\u3067\u3059\u3002<\/b><\/span>\u5730\u57df\u9593\u306e\u7a0e\u53ce\u683c\u5dee\u3092\u662f\u6b63\u3059\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u305f\u7a0e\u91d1\u3067\u3001\u4ee5\u524d\u306f\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u7d0d\u3081\u3066\u3044\u305f\u4f4f\u6c11\u7a0e\u306e\u4e00\u90e8\u304c\u56fd\u7a0e\u5316\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8ab2\u7a0e\u5bfe\u8c61\uff1a<\/strong><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u3067\u306f\u306a\u304f\u6cd5\u4eba\u7a0e\u984d\u304c\u57fa\u6e96<\/li>\n<li><strong>\u7a0e\u7387\uff1a<\/strong>10.3%<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/chihou_hojin\/01.htm\" target=\"_blank\" rel=\"noopener\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306e\u6539\u6b63\u306e\u304a\u77e5\u3089\u305b\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>3. \u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff08\u5730\u65b9\u7a0e\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8b\u696d\u6240\u3092\u7f6e\u304f\u81ea\u6cbb\u4f53\u306b\u7d0d\u3081\u308b\u3001\u300c\u4f1a\u8cbb\u300d\u306e\u3088\u3046\u306a\u6027\u8cea\u3092\u6301\u3064\u7a0e\u91d1\u3067\u3059\u3002<\/b><\/span>\u4f1a\u793e\u304c\u884c\u653f\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u308b\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u90fd\u9053\u5e9c\u770c\u3068\u5e02\u753a\u6751\u306b\u7d0d\u3081\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8ab2\u7a0e\u5bfe\u8c61<\/strong>\n<ol>\n<li><strong>\u6cd5\u4eba\u7a0e\u5272\uff1a<\/strong>\u6cd5\u4eba\u7a0e\u984d\u306b\u5fdc\u3058\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u90e8\u5206<\/li>\n<li><strong>\u5747\u7b49\u5272\uff1a<\/strong>\u8cc7\u672c\u91d1\u3084\u5f93\u696d\u54e1\u6570\u306b\u5fdc\u3058\u3066\u5b9a\u984d\u3067\u8ab2\u3055\u308c\u308b\u90e8\u5206<\/li>\n<\/ol>\n<\/li>\n<li><strong>\u7a0e\u7387<\/strong>\n<ol>\n<li><strong>\u6cd5\u4eba\u7a0e\u5272\uff1a<\/strong>7.0%\uff08\u6a19\u6e96\u7a0e\u7387\uff09<\/li>\n<li><strong>\u5747\u7b49\u5272\uff1a<\/strong>\u6700\u4f4e\u7d047\u4e07\u5186<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/149767_04.html\" target=\"_blank\" rel=\"noopener\">\u5730\u65b9\u7a0e\u5236\u5ea6\uff5c\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff5c\u7dcf\u52d9\u7701<\/a><\/p>\n<h3>4. \u6cd5\u4eba\u4e8b\u696d\u7a0e\uff08\u5730\u65b9\u7a0e\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8b\u696d\u3092\u884c\u3046\u6cd5\u4eba\u304c\u3001\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u306e\u7d4c\u8cbb\u3092\u8ca0\u62c5\u3059\u308b\u305f\u3081\u306e\u7a0e\u91d1\u3067\u3059\u3002<\/b><\/span>\u9053\u8def\u3084\u6d88\u9632\u306a\u3069\u306e\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u3068\u3057\u3066\u306e\u6027\u8cea\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8ab2\u7a0e\u5bfe\u8c61\uff1a<\/strong>\u539f\u5247\u3068\u3057\u3066\u4f1a\u793e\u306e\u6240\u5f97\uff08\u5229\u76ca\uff09<\/li>\n<li><strong>\u7a0e\u7387\uff1a<\/strong>\u7d043.5%\u301c7.0%\u7a0b\u5ea6<\/li>\n<\/ul>\n<\/div>\n<p>\u6700\u5927\u306e\u7279\u5fb4\u306f\u3001\u6cd5\u4eba\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3068\u7570\u306a\u308a\u3001\u4e8b\u696d\u7a0e\u306f\u652f\u6255\u3063\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u300c\u640d\u91d1\uff08\u7d4c\u8cbb\uff09\u300d\u306b\u7b97\u5165\u3067\u304d\u308b\u70b9\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7fcc\u671f\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u8cc7\u672c\u91d11\u5104\u5186\u8d85\u306e\u5927\u4f01\u696d\u306b\u306f\u3001\u8d64\u5b57\u3067\u3082\u8ab2\u7a0e\u3055\u308c\u308b\u300c\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u300d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/work\/houjinji\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u6cd5\u4eba\u90fd\u6c11\u7a0e|\u4ed5\u4e8b\u3068\u7a0e\u91d1\uff5c\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40<\/a><\/p>\n<h3>5. \u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff08\u56fd\u7a0e\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u4e00\u7dd2\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u307e\u3059\u304c\u3001\u533a\u5206\u306f\u300c\u56fd\u7a0e\u300d\u3067\u3059\u3002<\/b><\/span>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4e00\u90e8\u3092\u5206\u96e2\u3057\u3001\u56fd\u7a0e\u3068\u3057\u3066\u5fb4\u53ce\u3057\u305f\u5f8c\u306b\u5730\u65b9\u3078\u518d\u914d\u5206\u3059\u308b\u305f\u3081\u306e\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8ab2\u7a0e\u5bfe\u8c61\uff1a<\/strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u984d\uff08\u6240\u5f97\u5272\u984d\uff09<\/li>\n<li><strong>\u7a0e\u7387\uff1a<\/strong>37%\uff08\u4e2d\u5c0f\u6cd5\u4eba\u306e\u5834\u5408\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u624b\u7d9a\u304d\u4e0a\u306f\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u30bb\u30c3\u30c8\u3067\u6271\u308f\u308c\u307e\u3059\u3002\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u540c\u69d8\u306b\u652f\u6255\u3063\u305f\u4e8b\u696d\u5e74\u5ea6\u3067\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u6cd5\u4eba\u306e\u5229\u76ca\u306b\u95a2\u308f\u3089\u305a\u767a\u751f\u3059\u308b\u7a0e\u91d1\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e3b\u8981\u306a5\u3064\u306e\u7a0e\u91d1\u4ee5\u5916\u306b\u3082\u3001\u8cc7\u7523\u306e\u4fdd\u6709\u3084\u5951\u7d04\u884c\u70ba\u3001\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u767a\u751f\u3059\u308b\u7a0e\u91d1\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3089\u306f\u8d64\u5b57\u3067\u3042\u3063\u3066\u3082\u652f\u6255\u3044\u7fa9\u52d9\u304c\u751f\u3058\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>1. \u6d88\u8cbb\u7a0e\u30fb\u5730\u65b9\u6d88\u8cbb\u7a0e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d88\u8cbb\u7a0e\u306f\u3001\u4f1a\u793e\u304c\u300c\u6d88\u8cbb\u8005\u304b\u3089\u9810\u304b\u3063\u305f\u7a0e\u91d1\u300d\u3092\u4ee3\u308f\u308a\u306b\u7d0d\u3081\u308b\u5236\u5ea6\u3067\u3042\u308a\u3001\u4f1a\u793e\u306e\u640d\u76ca\u3068\u306f\u7121\u95a2\u4fc2\u306b\u767a\u751f\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8ab2\u7a0e\u5bfe\u8c61\uff1a<\/strong>\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u5f15\uff08\u8ab2\u7a0e\u58f2\u4e0a\uff09<\/li>\n<li><strong>\u7a0e\u7387\uff1a<\/strong>10%\uff08\u6a19\u6e96\u7a0e\u7387\uff09\u307e\u305f\u306f8%\uff08\u8efd\u6e1b\u7a0e\u7387\uff09<\/li>\n<li>\u7d0d\u7a0e\u984d\uff1a\u300c\u58f2\u4e0a\u3067\u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u300d\uff0d\u300c\u7d4c\u8cbb\u3067\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u300d\u306e\u5dee\u984d\uff08\u539f\u5247\u8ab2\u7a0e\u306e\u5834\u5408\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u524d\u3005\u4e8b\u696d\u5e74\u5ea6\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u7d0d\u7a0e\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002\u9810\u308a\u91d1\u7684\u306a\u6027\u683c\u3092\u6301\u3064\u305f\u3081\u3001\u8d64\u5b57\u6c7a\u7b97\u3067\u3042\u3063\u3066\u3082\u8cc7\u91d1\u7e70\u308a\u3092\u5727\u8feb\u3059\u308b\u6700\u5927\u306e\u8981\u56e0\u3068\u306a\u308a\u304c\u3061\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6101.htm\" target=\"_blank\" rel=\"noopener\">No.6101 \u6d88\u8cbb\u7a0e\u306e\u57fa\u672c\u7684\u306a\u3057\u304f\u307f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>2. \u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u511f\u5374\u8cc7\u7523\u7a0e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc7\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u3060\u3051\u3067\u3001\u6bce\u5e74\u8ab2\u7a0e\u3055\u308c\u308b\u5730\u65b9\u7a0e\u3067\u3059\u3002<\/b><\/span>\u6bce\u5e741\u67081\u65e5\u6642\u70b9\u3067\u6cd5\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u3001\u5efa\u7269\u3001\u511f\u5374\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8ab2\u7a0e\u5bfe\u8c61\uff1a<\/strong>\u571f\u5730\u3001\u5bb6\u5c4b\u3001\u511f\u5374\u8cc7\u7523\uff08\u6a5f\u68b0\u88c5\u7f6e\u3001\u30d1\u30bd\u30b3\u30f3\u3001\u5099\u54c1\u306a\u3069\uff09<\/li>\n<li><strong>\u7a0e\u7387\uff1a<\/strong>1.4%\uff08\u6a19\u6e96\u7a0e\u7387\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u5229\u76ca\u304c\u51fa\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u8cc7\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u3060\u3051\u3067\u6bce\u5e74\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/149767_08.html\" target=\"_blank\" rel=\"noopener\">\u5730\u65b9\u7a0e\u5236\u5ea6\uff5c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6982\u8981\uff5c\u7dcf\u52d9\u7701<\/a><\/p>\n<h3>3. \u5370\u7d19\u7a0e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5370\u7d19\u7a0e\u306f\u3001\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u306e\u6587\u66f8\u3092\u4f5c\u6210\u3057\u305f\u969b\u306b\u8ab2\u3055\u308c\u308b\u56fd\u7a0e\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8ab2\u7a0e\u5bfe\u8c61\uff1a<\/strong>\u300c\u8ab2\u7a0e\u6587\u66f8\u300d\uff08\u8acb\u8ca0\u5951\u7d04\u66f8\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45680\/\" data-internallinksmanager029f6b8e52c=\"432\" title=\"\u7d04\u675f\u624b\u5f62\">\u7d04\u675f\u624b\u5f62<\/a>\u30015\u4e07\u5186\u4ee5\u4e0a\u306e\u9818\u53ce\u66f8\u306a\u3069\uff09<\/li>\n<li><strong>\u7a0e\u7387\uff1a<\/strong>\u6587\u66f8\u306e\u7a2e\u985e\u3084\u8a18\u8f09\u91d1\u984d\u306b\u5fdc\u3058\u3066\u5909\u52d5<\/li>\n<\/ul>\n<\/div>\n<p>\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u308a\u3001\u6d88\u5370\u3092\u62bc\u3059\u3053\u3068\u3067\u7d0d\u7a0e\u5b8c\u4e86\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7140.htm\" target=\"_blank\" rel=\"noopener\">No.7140 \u5370\u7d19\u7a0e\u984d\u306e\u4e00\u89a7\u8868\uff08\u305d\u306e1\uff09\u7b2c1\u53f7\u6587\u66f8\u304b\u3089\u7b2c4\u53f7\u6587\u66f8\u307e\u3067\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>4. \u81ea\u52d5\u8eca\u7a0e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u52d5\u8eca\u7a0e\u306f\u3001\u793e\u7528\u8eca\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u90fd\u9053\u5e9c\u770c\u306b\u5bfe\u3057\u3066\u7d0d\u3081\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/b><\/span>\u6bce\u5e744\u67081\u65e5\u6642\u70b9\u306e\u6240\u6709\u8005\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8ab2\u7a0e\u5bfe\u8c61\uff1a<\/strong>\u6cd5\u4eba\u304c\u4fdd\u6709\u3059\u308b\u81ea\u52d5\u8eca<\/li>\n<li><strong>\u7a0e\u7387\uff1a<\/strong>\u6392\u6c17\u91cf\u3084\u7528\u9014\uff08\u55b6\u696d\u7528\u30fb\u81ea\u5bb6\u7528\uff09\u306b\u3088\u3063\u3066\u5909\u52d5<\/li>\n<\/ul>\n<\/div>\n<p>\u30c8\u30e9\u30c3\u30af\u3084\u55b6\u696d\u8eca\u3092\u591a\u304f\u4fdd\u6709\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u5927\u304d\u306a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45057\/\" data-internallinksmanager029f6b8e52c=\"456\" title=\"\u56fa\u5b9a\u8cbb\">\u56fa\u5b9a\u8cbb<\/a>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/149767_13.html\" target=\"_blank\" rel=\"noopener\">\u5730\u65b9\u7a0e\u5236\u5ea6\uff5c\u81ea\u52d5\u8eca\u7a0e\u30fb\u8efd\u81ea\u52d5\u8eca\u7a0e\u7a2e\u5225\u5272\uff5c\u7dcf\u52d9\u7701<\/a><\/p>\n<h2>\u8d64\u5b57\u3067\u3082\u652f\u6255\u3044\u304c\u5fc5\u8981\u306a\u7a0e\u91d1\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee5\u4e0b\u306e\u7a0e\u91d1\u306f\u3001\u4f1a\u793e\u306e\u696d\u7e3e\u306b\u95a2\u4fc2\u306a\u304f\u652f\u6255\u3044\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\uff08\u6700\u4f4e\u5e74\u9593\u7d047\u4e07\u5186\uff09<\/li>\n<li>\u6d88\u8cbb\u7a0e\u30fb\u5730\u65b9\u6d88\u8cbb\u7a0e<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u511f\u5374\u8cc7\u7523\u7a0e<\/li>\n<li>\u5370\u7d19\u7a0e\u30fb\u81ea\u52d5\u8eca\u7a0e<\/li>\n<\/ol>\n<\/div>\n<p>\u300c\u4f1a\u793e\u304c\u8d64\u5b57\u306a\u3089\u7a0e\u91d1\u306f\u30bc\u30ed\u300d\u3068\u3044\u3046\u306e\u306f\u3088\u304f\u3042\u308b\u8aa4\u89e3\u3067\u3059\u3002\u56fa\u5b9a\u8cbb\u3068\u3057\u3066\u78ba\u5b9f\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u3059\u308b\u305f\u3081\u3001\u8d64\u5b57\u6c7a\u7b97\u304c\u4e88\u60f3\u3055\u308c\u308b\u5834\u5408\u3067\u3082\u8cc7\u91d1\u78ba\u4fdd\u304c\u4e0d\u53ef\u6b20\u3067\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\/14103\/\" data-lkc-id=\"2128\" 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\">\u8d64\u5b57\u3067\u3082\u6cd5\u4eba\u7a0e\u304c\u304b\u304b\u308b\u3063\u3066\u672c\u5f53\uff1f\u8cbb\u7528\u3068\u640d\u91d1\u306e\u9055\u3044\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u6cd5\u4eba\u7a0e\u306f\u4f1a\u793e\u306e\u5229\u76ca\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002\u3067\u306f\u3001\u4f1a\u793e\u304c\u8d64\u5b57\u306e\u5834\u5408\u306f\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u5f53\u7136\u6cd5\u4eba\u7a0e\u306f\u652f\u6255\u308f\u306a\u304f\u3066\u3088\u3044\u306f\u305a\u3067\u3059\u3002\u3068\u3053\u308d\u304c\u3001\u5b9f\u969b\u306b\u306f\u4f1a\u793e\u304c\u8d64\u5b57\u3067\u3082\u6cd5\u4eba\u7a0e\u3092\u652f\u6255\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3068\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u5229\u76ca(\u6240\u5f97\u91d1\u984d)\u306e\u8a08\u7b97\u306e\u9055\u3044\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u3002\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u306f(\u53ce\u76ca\uff0d\u8cbb\u7528)\u3067\u3059\u304c\u3001\u6240\u5f97\u91d1\u984d\u306f(\u76ca\u91d1\uff0d\u640d\u91d1)\u3068\u8a08\u7b97\u3057\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u8d64\u5b57\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u6cd5\u4eba\u7a0e\u3092\u652f\u6255\u3046\u3068\u3044\u3046\u3053\u3068\u304c\u8d77\u3053\u308a\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u306e\u6240\u5f97\u91d1\u984d\u6cd5\u4eba\u7a0e\u306e\u6240\u5f97\u91d1\u984d\u306f\u3001\u76ca\u91d1\u304b\u3089\u640d\u91d1\u3092\u9664\u3044\u305f\u3082\u306e\u3067\u3059\u3002\u76ca\u91d1\u30fb\u640d\u91d1\u3068\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u300c\u5225...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u6cd5\u4eba\u7a0e\u7b49\u306e\u5b9f\u52b9\u7a0e\u7387\u306f\u4f55\u30d1\u30fc\u30bb\u30f3\u30c8\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u7a0e\u7b49\u306e\u7a0e\u7387\u3092\u8db3\u3057\u5408\u308f\u305b\u3001\u4f1a\u793e\u306e\u5b9f\u8cea\u7684\u306a\u7a0e\u8ca0\u62c5\u7387\u3092\u793a\u3057\u305f\u3082\u306e\u3092\u300c\u5b9f\u52b9\u7a0e\u7387\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/b><\/span>\u4e2d\u5c0f\u6cd5\u4eba\uff08\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\uff09\u306e\u4e00\u822c\u7684\u306a\u30b1\u30fc\u30b9\u3092\u60f3\u5b9a\u3057\u305f\u57fa\u672c\u7684\u306a\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u6cd5\u4eba\u7a0e<\/strong>\n<ul>\n<li>\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\uff1a<strong>15.0%<\/strong><\/li>\n<li>\u5e74800\u4e07\u5186\u8d85\u306e\u90e8\u5206\uff1a<strong>23.2%<\/strong><\/li>\n<\/ul>\n<\/li>\n<li><strong>\u5730\u65b9\u6cd5\u4eba\u7a0e\uff1a<\/strong>\u6cd5\u4eba\u7a0e\u984d\u306e <strong>10.3%<\/strong><\/li>\n<li><strong>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff1a<\/strong>\u6cd5\u4eba\u7a0e\u5272 <strong>7.0%<\/strong> \uff0b \u5747\u7b49\u5272\uff08\u5b9a\u984d\uff09<\/li>\n<li><strong>\u4e8b\u696d\u7a0e\u7b49\uff1a<\/strong>\u6240\u5f97\u306e <strong>\u7d043.5%\u301c7.0%<\/strong>\uff08\u6240\u5f97\u984d\u306b\u3088\u308a\u6bb5\u968e\u7684\u306b\u5909\u52d5\uff09<\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u308c\u3089\u3092\u7dcf\u5408\u3057\u3066\u8a08\u7b97\u3059\u308b\u3068\u3001\u65e5\u672c\u306e\u4e2d\u5c0f\u6cd5\u4eba\u306e\u5b9f\u52b9\u7a0e\u7387\u306f\u3001\u304a\u3088\u305d30%\u301c34%\u7a0b\u5ea6\u3068\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4f1a\u793e\u306e\u5229\u76ca\u306e\u7d043\u5272\u306f\u7a0e\u91d1\u3068\u3057\u3066\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u3068\u8a8d\u8b58\u3057\u3066\u304a\u304f\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u3069\u308c\u304f\u3089\u3044\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308b\u306e\u304b\u3001\u30e2\u30c7\u30eb\u30b1\u30fc\u30b9\u3092\u4f7f\u3063\u3066\u3056\u3063\u304f\u308a\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u524d\u63d0\u6761\u4ef6<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u8cc7\u672c\u91d1\uff1a1,000\u4e07\u5186\u672a\u6e80<\/li>\n<li>\u6771\u4eac\u90fd\u5185\u306e\u666e\u901a\u6cd5\u4eba\uff08\u5f93\u696d\u54e150\u4eba\u4ee5\u4e0b\uff09<\/li>\n<li>\u5e74\u9593\u306e\u8ab2\u7a0e\u6240\u5f97\uff08\u5229\u76ca\uff09\uff1a1,000\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<h3>\u8a08\u7b97\u30b9\u30c6\u30c3\u30d7<\/h3>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u6cd5\u4eba\u7a0e\u984d\uff1a<\/strong>(800\u4e07\u00d715%) + (200\u4e07\u00d723.2%) \uff1d <strong>166.4\u4e07\u5186<\/strong><\/li>\n<li><strong>\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\uff1a<\/strong>166.4\u4e07 \u00d7 10.3% \uff1d <strong>\u7d0417.1\u4e07\u5186<\/strong><\/li>\n<li><strong>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff1a<\/strong>(166.4\u4e07\u00d77.0%) + \u5747\u7b49\u52727\u4e07\u5186 \uff1d <strong>\u7d0418.6\u4e07\u5186<\/strong><\/li>\n<li><strong>\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u4e8b\u696d\u7a0e\uff1a<\/strong>\u6bb5\u968e\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u6982\u7b97 \uff1d <strong>\u7d0467.4\u4e07\u5186<\/strong><\/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>\u3010\u5408\u8a08\u7d0d\u7a0e\u984d\u3011 \u7d04166.4\u4e07 + 17.1\u4e07 + 18.6\u4e07 + 67.4\u4e07 \u2252 270\u4e07\u5186<\/strong><\/div>\n<p><span style=\"background-color: #ffff99;\"><b>\u5229\u76ca\u304c1,000\u4e07\u5186\u306e\u5834\u5408\u3001\u7d04270\u4e07\u5186\uff08\u5229\u76ca\u306e\u7d0427%\uff09\u304c\u7d0d\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u203b\u4e0a\u8a18\u306f\u6982\u7b97\u3067\u3059\u3002\u6b63\u78ba\u306a\u6570\u5b57\u306f\u81ea\u6cbb\u4f53\u306e\u7a0e\u7387\u3084\u8abf\u6574\u8a08\u7b97\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u6cd5\u4eba\u7a0e\u306e\u5e74\u9593\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u30fb\u7d0d\u4ed8\u671f\u9650\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a0e\u91d1\u306e\u652f\u6255\u3044\u306f\u7279\u5b9a\u306e\u65e5\u4ed8\u306b\u96c6\u4e2d\u3057\u307e\u3059\u3002<\/b><\/span>\u8cc7\u91d1\u4e0d\u8db3\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u3001\u4ee5\u4e0b\u306e\u5e74\u9593\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u6c7a\u7b97\u65e5\uff083\u670831\u65e5\u306e\u5834\u5408\uff09<\/strong><br \/>\n\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u65e5\u3067\u3059\u3002<br \/>\n\u3053\u3053\u304b\u30892\u30f6\u6708\u4ee5\u5185\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u30fb\u7d0d\u4ed8\u671f\u9650\uff085\u670831\u65e5\uff09<\/strong><br \/>\n\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185\u3067\u3059\u3002<br \/>\n\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3001\u6d88\u8cbb\u7a0e\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u4e2d\u9593\u7533\u544a\u30fb\u7d0d\u4ed8\uff0811\u670830\u65e5\uff09<\/strong><br \/>\n\u524d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u984d\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u304b\u30896\u30f6\u6708\u7d4c\u904e\u3057\u305f\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185\u306b\u884c\u3044\u307e\u3059\u3002<br \/>\n\u524d\u671f\u306e\u5b9f\u7e3e\u306b\u57fa\u3065\u3044\u3066\u7d0d\u7a0e\u3059\u308b\u300c\u4e88\u5b9a\u7533\u544a\u300d\u3068\u3001\u534a\u671f\u306e\u4eee\u6c7a\u7b97\u3092\u884c\u3063\u3066\u7d0d\u7a0e\u3059\u308b\u300c\u4eee\u6c7a\u7b97\u306b\u3088\u308b\u4e2d\u9593\u7533\u544a\u300d\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u7d0d\u4ed8\u304c\u9045\u308c\u305f\u5834\u5408\u306e\u30ea\u30b9\u30af<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d0d\u4ed8\u671f\u9650\u30921\u65e5\u3067\u3082\u904e\u304e\u308b\u3068\u300c\u5ef6\u6ede\u7a0e\u300d\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u7533\u544a\u81ea\u4f53\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u300c<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>\u300d\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3069\u3046\u3057\u3066\u3082\u671f\u9650\u5185\u306b\u7d0d\u4ed8\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u653e\u7f6e\u305b\u305a\u65e9\u3081\u306b\u7a0e\u52d9\u7f72\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3088\u3046<\/h2>\n<p>\u6cd5\u4eba\u304c\u7d0d\u3081\u308b\u7a0e\u91d1\u306f\u7a2e\u985e\u304c\u591a\u304f\u8907\u96d1\u3067\u3059\u304c\u3001\u4ee5\u4e0b\u306e2\u70b9\u306b\u5206\u3051\u3066\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u5229\u76ca\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/strong><\/span><\/div>\n<ul 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