{"id":27572,"date":"2017-08-10T13:19:13","date_gmt":"2017-08-10T04:19:13","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=27572"},"modified":"2019-07-02T12:53:24","modified_gmt":"2019-07-02T03:53:24","slug":"basis-of-necessary-expenses","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/blog\/27572\/","title":{"rendered":"\u7d4c\u8cbb\u524a\u6e1b\u306e\u305f\u3081\u306b\u7d4c\u55b6\u8005\u3082\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3001\u300c\u5fc5\u8981\u7d4c\u8cbb\u300d\u306e\u57fa\u790e\u77e5\u8b58"},"content":{"rendered":"<p>\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u3001\u7d4c\u8cbb\u524a\u6e1b\u306f\u5e38\u306b\u982d\u3092\u60a9\u307e\u3059\u554f\u984c\u3067\u3059\u3002\u30b3\u30b9\u30c8\u3092\u6e1b\u3089\u3057\u305f\u3044\uff01\u3068\u3044\u3046\u76ee\u6a19\u3092\u63b2\u3052\u3001\u7d4c\u8cbb\u306b\u30e0\u30c0\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u304b\u5e38\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3044\u308b\u7d4c\u55b6\u8005\u3082\u591a\u3044\u3053\u3068\u3067\u3057\u3087\u3046\u3002\u3053\u3053\u3067\u306f\u3001IT\u7cfb\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u306b\u305c\u3072\u77e5\u3063\u3066\u307b\u3057\u3044\u5fc5\u8981\u7d4c\u8cbb\u306e\u57fa\u672c\u3092\u78ba\u8a8d\u3057\u3001\u52b9\u679c\u7684\u306a\u7d4c\u8cbb\u524a\u6e1b\u306b\u3064\u306a\u3052\u3066\u3044\u304f\u305f\u3081\u306e\u30d2\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u3044\u307e\u3055\u3089\u805e\u3051\u306a\u3044\uff01\u7d4c\u55b6\u8005\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u300c\u5fc5\u8981\u7d4c\u8cbb\u300d\u306e\u57fa\u672c<\/h2>\n<h3>\u5fc5\u8981\u7d4c\u8cbb\u3068\u306f<\/h3>\n<p>\u5fc5\u8981\u7d4c\u8cbb\u3068\u306f\u3001\u5229\u76ca\u3092\u5f97\u308b\u305f\u3081\u306b\u6255\u3063\u305f\u8cbb\u7528\u3092\u6307\u3057\u307e\u3059\u3002<a 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href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/entertainment-expenses-non-deductible\/\" target=\" _blank\" 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href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/yakuin-houshu\/\" target=\" _blank\" 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href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/contribution-deduction-and-deductible-expense\/\" target=\" _blank\" rel=\"noopener\">\u300c\u5bc4\u4ed8\u91d1\u306e\u63a7\u9664\u300d\u306b\u95a2\u3059\u308b\u8a73\u3057\u3044\u89e3\u8aac\u306f\u3053\u3061\u3089<\/a>\uff09<\/p>\n<p>\u5bc4\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u5148\u304c\u3001\u4f01\u696d\u6d3b\u52d5\u3092\u3059\u308b\u4e0a\u3067\u53d6\u5f15\u5148\u3084\u4ed5\u5165\u308c\u5148\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u300c\u5bc4\u4ed8\u91d1\u300d\u3084\u300c\u898b\u821e\u91d1\u300d\u3068\u3044\u3046\u540d\u76ee\u3067<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" data-internallinksmanager029f6b8e52c=\"562\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a>\u3092\u3082\u3089\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u53d6\u5f15\u306e\u5b9f\u614b\u3092\u898b\u3066\u4ea4\u969b\u8cbb\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/17264\/\" data-internallinksmanager029f6b8e52c=\"231\" title=\"\u798f\u5229\u539a\u751f\u8cbb\">\u798f\u5229\u539a\u751f\u8cbb<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46534\/\" data-internallinksmanager029f6b8e52c=\"169\" title=\"\u5e83\u544a\u5ba3\u4f1d\u8cbb\">\u5e83\u544a\u5ba3\u4f1d\u8cbb<\/a>\u306a\u3069\u306b\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002\u3069\u306e\u8cbb\u7528\u9805\u76ee\u306b\u3069\u306e\u3088\u3046\u306a\u5185\u5bb9\u3067\u652f\u51fa\u3057\u305f\u304b\u3001\u306b\u3088\u3063\u3066\u7a0e\u52d9\u4e0a\u306e\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u304c\u3067\u304d\u308b\u304b\u5909\u308f\u3063\u3066\u304f\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u7d4c\u55b6\u8005\u304c\u6ce8\u76ee\u3059\u3079\u304d\u306f\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u8cbb\u7528\u306e\u5272\u5408<\/h2>\n<p>\u6c7a\u7b97\u66f8\u3092\u76ee\u306b\u3059\u308b\u3068\u3001\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u7d4c\u8cbb\u306e\u9805\u76ee\u306b\u3070\u304b\u308a\u76ee\u304c\u3044\u3063\u3066\u3057\u307e\u3044\u304c\u3061\u3067\u3059\u3002\u300c\u6d88\u8017\u54c1\u8cbb\u304c\u4f8b\u5e74\u306b\u6bd4\u3079\u3066\u591a\u3059\u304e\u308b\u300d\u3084\u300c\u4ea4\u969b\u8cbb\u306f\u3082\u3063\u3068\u30b9\u30ea\u30e0\u306b\u3067\u304d\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u306a\u3069\u3001\u5fc5\u8981\u7d4c\u8cbb\u306e\u4e00\u90e8\u3060\u3051\u3092\u5207\u308a\u53d6\u3063\u3066\u8003\u3048\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4f01\u696d\u306e\u5168\u4f53\u3092\u7d71\u7387\u3059\u308b\u30ea\u30fc\u30c0\u30fc\u304c\u4e00\u756a\u306b\u898b\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u58f2\u4e0a\u5168\u4f53\u306b\u5360\u3081\u308b\u7d4c\u8cbb\u306e\u5272\u5408\u3002\u300c\u4e00\u822c\u7ba1\u7406\u8cbb\u300d\u3084\u300c\u4eba\u4ef6\u8cbb\u300d\u306e\u30c8\u30fc\u30bf\u30eb\u304c\u58f2\u4e0a\u306b\u5bfe\u3057\u3066\u4f55\u30d1\u30fc\u30bb\u30f3\u30c8\u3067\u3042\u308b\u304b\u3092\u628a\u63e1\u3057\u3001\u81ea\u793e\u306b\u3068\u3063\u3066\u9069\u5207\u306a\u5272\u5408\u304b\u3069\u3046\u304b\u3092\u3044\u3061\u65e9\u304f\u5206\u6790\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u4e3b\u306b\u30bd\u30d5\u30c8\u30d5\u30a7\u30a2\u958b\u767a\u3092\u884c\u3063\u3066\u3044\u308bIT\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u58f2\u4e0a\u9ad8\u4eba\u4ef6\u8cbb\u7387\u306e\u5272\u5408\u306f40\uff5e50\uff05\u3068\u3059\u308b\u3068\u3053\u308d\u304c\u591a\u304f\u3001\u4e2d\u306b\u306f7\u5272\u4ee5\u4e0a\u3092\u5360\u3081\u308b\u3068\u3044\u3046\u4f01\u696d\u3082\u3042\u308a\u307e\u3059*\u3002<\/p>\n<h6>*\u51fa\u5178\uff1a<a href=\"http:\/\/www.jisa.or.jp\/Portals\/0\/report\/basic2015.pdf?20160205\" target=\"_blank\" rel=\"noopener noreferrer\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u60c5\u5831\u30b5\u30fc\u30d3\u30b9\u7523\u696d\u5354\u4f1a\u300c2015\u5e74\u7248\u60c5\u5831\u30b5\u30fc\u30d3\u30b9\u7523\u696d\u57fa\u672c\u7d71\u8a08\u8abf\u67fb\uff08\u5e73\u621028\u5e741\u6708\uff09\u300d\u3088\u308a\u3001P.17\u300c2.3.3 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