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https:\/\/biz.moneyforward.com\/blog\/wp-content\/uploads\/2023\/05\/85e49d80db86c4ac0b7010732474f96f-768x475.png 768w, https:\/\/biz.moneyforward.com\/blog\/wp-content\/uploads\/2023\/05\/85e49d80db86c4ac0b7010732474f96f-304x188.png 304w, https:\/\/biz.moneyforward.com\/blog\/wp-content\/uploads\/2023\/05\/85e49d80db86c4ac0b7010732474f96f-282x174.png 282w\" sizes=\"auto, (max-width: 1432px) 100vw, 1432px\" \/><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6509.htm\">\u56fd\u7a0e\u5e81\u300cNo.6509\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u4e8b\u696d\u533a\u5206\u300d\u3088\u308a\u5f15\u7528<\/a><\/p>\n<p>\u672c\u6539\u6b63\u306f\u3001\u4ee4\u548c5\u5e7410\u67081\u65e5\u304b\u3089\u4ee4\u548c8\u5e749\u670830\u65e5\u307e\u3067\u306e\u65e5\u306e\u5c5e\u3059\u308b\u5404\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n\uff08\u6cd5\uff1a\u5e73\u621028\u5e74\u6539\u6b63\u6cd5\u9644\u524751\u306e2\uff09<\/p>\n<h3>(2)\u30a4\u30f3\u30dc\u30a4\u30b9\u4e8b\u52d9\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e<\/h3>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u79fb\u884c\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u305f\u3081\u3001\u4e00\u5b9a\u306e\u4e2d\u5c0f\u4f01\u696d\u8005\u306f1\u4e07\u5186\u672a\u6e80\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/2122\/\" data-internallinksmanager029f6b8e52c=\"292\" title=\"\u8ab2\u7a0e\u4ed5\u5165\">\u8ab2\u7a0e\u4ed5\u5165<\/a>\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c\u3092\u53d7\u3051\u3066\u3044\u306a\u304f\u3066\u3082\u5e33\u7c3f\u306e\u307f\u306e\u4fdd\u5b58\u3067\u4ed5\u5165<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\uff08\u58f2\u4e0a\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u4ed5\u5165\u6d88\u8cbb\u7a0e\u984d\u3092\u5dee\u5f15\u304f\u3053\u3068\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u958b\u59cb\u5f8c\u306f\u3001\u539f\u5247\u7684\u306b\u306f\u3001\u5e33\u7c3f\u3068\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u8acb\u6c42\u66f8\u7b49\uff09\u3092\u4fdd\u5b58\u3057\u3066\u3044\u306a\u3044\u3068\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u672c\u6539\u6b63\u3067\u3001\u4e0b\u8a18\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4e8b\u696d\u8005\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3046\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u3001\u652f\u6255\u5bfe\u4fa1\u306e\u984d\u304c\u7a0e\u8fbc1\u4e07\u5186\u672a\u6e80\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u4e00\u5b9a\u306e\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u305f\u5e33\u7c3f\u306e\u307f\u306e\u4fdd\u5b58\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n(a)\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1\u5104\u5186\u4ee5\u4e0b<br \/>\n(b)\u7279\u5b9a\u671f\u9593\uff08\u524d\u671f\u306e\u671f\u9996\u304b\u30896\u30ab\u6708\u9593\uff09\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u4ee5\u4e0b<\/ul>\n<p>\u672c\u6539\u6b63\u306f\u3001\u4ee4\u548c5\u5e7410\u67081\u65e5\u304b\u3089\u4ee4\u548c11\u5e749\u670830\u65e5\u307e\u3067\u306e\u671f\u9593\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3046\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n\uff08\u6cd5\uff1a\u5e73\u621028\u5e74\u6539\u6b63\u6cd5\u9644\u524753\u306e2\u3001\u6539\u6b63\u4ee4\u9644\u524724\u306e2\uff09<\/p>\n<h3>(3)\u5c11\u984d\u306a\u8fd4\u9084\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u7fa9\u52d9\u514d\u9664<\/h3>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5c0e\u5165\u5f8c\u306b\u5024\u5f15\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u58f2\u624b\u3068\u8cb7\u624b\u306e\u7a0e\u7387\u3068\u7a0e\u984d\u3092\u4e00\u81f4\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u8fd4\u9084\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u4eca\u56de\u306e\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u4e8b\u696d\u8005\u306e\u4e8b\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u3001\u7a0e\u8fbc\u4fa1\u984d1\u4e07\u5186\u672a\u6e80\u306e\u5024\u5f15\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u8fd4\u9084\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u8cb7\u624b\u304c\u58f2\u624b\u306b\u4ee3\u91d1\u3092\u652f\u6255\u3046\u5834\u5408\u3001\u632f\u8fbc\u624b\u6570\u6599\u3092\u5dee\u3057\u5f15\u3044\u3066\u652f\u6255\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5dee\u3057\u5f15\u3044\u305f\u632f\u8fbc\u624b\u6570\u6599\u5206\u304c\u5024\u5f15\u7b49\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u901a\u5e38\u3067\u3042\u308c\u3070\u8fd4\u9084\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u5024\u5f15\u91d1\u984d\u304c\u7a0e\u8fbc1\u4e07\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u4ea4\u4ed8\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u6539\u6b63\u306f\u3001\u4ee4\u548c5\u5e7410\u67081\u65e5\u4ee5\u5f8c\u306e\u8ab2\u7a0e\u53d6\u5f15\u306b\u304b\u304b\u308b\u5024\u5f15\u53d6\u5f15\u7b49\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n\uff08\u6cd5\uff1a\u6d88\u6cd557\u306e4\u3001\u6d88\u4ee470\u306e9\u3001\u6539\u6b63\u6cd5\u9644\u52471\u4e8c\u30a4\u300120\uff09<\/p>\n<h3>(4)\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u4e8b\u696d\u8005\u7533\u8acb\u624b\u7d9a\u304d\u671f\u9650\u306e\u7de9\u548c<\/h3>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u958b\u59cb\u3059\u308b\u4ee4\u548c5\u5e7410\u67081\u65e5\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u4e8b\u696d\u8005\u3068\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u4ee4\u548c5\u5e743\u670831\u65e5\u307e\u3067\u306b\u767b\u9332\u7533\u8acb\u66f8\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u671f\u65e5\u307e\u3067\u306b\u767b\u9332\u7533\u8acb\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u300c\u56f0\u96e3\u306a\u4e8b\u60c5\u300d\u304c\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u671f\u65e5\u5f8c\u3082\u67d4\u8edf\u306b\u7533\u8acb\u3092\u53d7\u3051\u4ed8\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u3001\u3053\u306e\u300c\u56f0\u96e3\u306a\u4e8b\u60c5\u300d\u306e\u8a18\u8f09\u304c\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u4ee4\u548c5\u5e744\u6708\u4ee5\u964d\u306b\u63d0\u51fa\u3055\u308c\u305f\u767b\u9332\u7533\u8acb\u66f8\u3082\u554f\u984c\u306a\u304f\u53d7\u7406\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u6539\u6b63\u524d\u306f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u3092\u3057\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u767b\u9332\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u300c\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u8d77\u7b97\u3057\u30661\u30ab\u6708\u524d\u307e\u3067\u300d\u306b\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u6539\u6b63\u5f8c\u306f\u300c\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u8d77\u7b97\u3057\u306615\u65e5\u524d\u307e\u3067\u300d\u306b\u63d0\u51fa\u3059\u308c\u3070\u9593\u306b\u5408\u3046\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u672c\u6539\u6b63\u306f\u3001\u4ee4\u548c5\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u63d0\u51fa\u3059\u308b\u767b\u9332\u7533\u8acb\u66f8\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n\uff08\u6cd5\uff1a\u6d88\u6cd557\u306e2\u3001\u6d88\u4ee470\u306e2\u3001\u6539\u6b63\u4ee4\u9644\u524715\uff09<\/p>\n<h2>\uff13\uff0e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u95a2\u3059\u308b\u6539\u6b63<\/h2>\n<h3>(1)\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u306e\u898b\u76f4\u3057<\/h3>\n<p>\u8acb\u6c42\u66f8\u3001\u9818\u53ce\u66f8\u3001\u6ce8\u6587\u66f8\u306a\u3069\u306e\u53d6\u5f15\u60c5\u5831\u3092\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3084\u96fb\u5b50\u30e1\u30fc\u30eb\u306a\u3069\u3092\u901a\u3058\u3066\u53d7\u9818\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e00\u5b9a\u306e\u4fdd\u5b58\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u3046\u3048\u3067\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee4\u548c4\u5e74\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u4ee4\u548c5\u5e7412\u670831\u65e5\u307e\u3067\u306f\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u53d7\u9818\u3057\u305f\u60c5\u5831\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u51fa\u529b\u3057\u305f\u66f8\u9762\u3067\u306e\u4fdd\u5b58\u3092\u8a8d\u3081\u308b\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u306b\u304a\u3044\u3066\u306f\u3055\u3089\u306b\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u3001\u4ee4\u548c5\u5e7412\u670831\u65e5\u307e\u3067\u306b\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308a\u30b7\u30b9\u30c6\u30e0\u7b49\u306e\u5bfe\u5fdc\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u51fa\u529b\u3057\u305f\u66f8\u9762\u3067\u306e\u4fdd\u5b58\u306b\u52a0\u3048\u3001\u7a0e\u52d9\u8abf\u67fb\u7b49\u3067\u30c7\u30fc\u30bf\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u7b49\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u6574\u5099\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u8981\u4ef6\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c4\u5e74\u6539\u6b63\u306e\u7d4c\u904e\u63aa\u7f6e\u306f\u4ee4\u548c5\u5e7412\u670831\u65e5\u3092\u3082\u3063\u3066\u5ec3\u6b62\u3055\u308c\u308b\u3053\u3068\u304c\u6c7a\u307e\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u672c\u6539\u6b63\u306f\u3001\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u96fb\u5b50\u53d6\u5f15\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n\uff08\u6cd5\uff1a\u96fb\u5e33\u6cd57\u3001\u96fb\u5e33\u898f4\u2462\uff09<\/p>\n<h3>(2)\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u8981\u4ef6\u306e\u7de9\u548c<\/h3>\n<p>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e3\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u691c\u7d22\u6a5f\u80fd\u3092\u78ba\u4fdd\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n(a)\u53d6\u5f15\u5e74\u6708\u65e5\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3001\u53d6\u5f15\u91d1\u984d\u305d\u306e\u4ed6\u306e\u91cd\u8981\u306a\u8a18\u9332\u9805\u76ee\u3092\u691c\u7d22\u6761\u4ef6\u3068\u3057\u3066\u8a2d\u5b9a\u3067\u304d\u308b\u3053\u3068<br \/>\n(b)\u65e5\u4ed8\u53c8\u306f\u91d1\u984d\u306b\u4fc2\u308b\u8a18\u9332\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u7bc4\u56f2\u3092\u6307\u5b9a\u3057\u3066\u6761\u4ef6\u3092\u8a2d\u5b9a\u3067\u304d\u308b\u3053\u3068<br \/>\n(c)2\u4ee5\u4e0a\u306e\u4efb\u610f\u306e\u8a18\u9332\u9805\u76ee\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u6761\u4ef6\u3092\u8a2d\u5b9a\u3067\u304d\u308b\u3053\u3068<\/ul>\n<p>\u305f\u3060\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u7b49\u3067\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u4e8b\u696d\u8005\u306b\u9650\u308a\u3001\u691c\u7d22\u8981\u4ef6\u306e\u3059\u3079\u3066\u304c\u4e0d\u8981\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u3001\u691c\u7d22\u304c\u4e0d\u8981\u3068\u306a\u308b\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u3001\u4e0b\u8a18\u306e2\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u4e8b\u696d\u8005\u3067\u3042\u308c\u3070\u3001\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u81ea\u4f53\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<ul>\n(a)\u57fa\u6e96\u671f\u9593\u304a\u3051\u308b\u58f2\u4e0a\u9ad8\u304c 5,000\u4e07\u5186\u4ee5\u4e0b\u306e\u4e8b\u696d\u8005<br \/>\n(b)\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u51fa\u529b\u3057\u305f\u66f8\u9762\u306e\u63d0\u793a\u3001\u53c8\u306f\u63d0\u51fa\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4e8b\u696d\u8005<\/ul>\n<p>\u672c\u6539\u6b63\u306f\u3001\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u96fb\u5b50\u53d6\u5f15\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n\uff08\u6cd5\uff1a\u96fb\u5e33\u898f4\u2460\uff09<\/p>\n<h3>(3)\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u8981\u4ef6\u306e\u7de9\u548c<\/h3>\n<p>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3068\u306f\u3001\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\u3092\u9664\u304f\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066\u30b9\u30ad\u30e3\u30ca\u3067\u30c7\u30fc\u30bf\u5316\u3057\u3066\u4fdd\u5b58\u3092\u3059\u308b\u65b9\u6cd5\u3067\u3001\u7d19\u3067\u306e\u66f8\u985e\u4fdd\u5b58\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u7b49\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u4e8b\u524d\u627f\u8a8d\u7b49\u3092\u53d7\u3051\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\uff08\u4ee4\u548c4\u5e741\u6708\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u4e8b\u524d\u627f\u8a8d\u8981\u4ef6\u306f\u5ec3\u6b62\uff09<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u3001\u6b21\u306e3\u3064\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002<\/p>\n<ul>\n(a)\u30c7\u30fc\u30bf\u3092\u5165\u529b\u3057\u305f\u8005\u306e\u60c5\u5831\u304c\u4e0d\u8981\u306b<br \/>\n(b)\u30c7\u30fc\u30bf\u306e\u8aad\u307f\u53d6\u308a\u60c5\u5831\uff08\u89e3\u50cf\u5ea6\u3001\u968e\u8abf\u3001\u5927\u304d\u3055\uff09\u306e\u4fdd\u5b58\u304c\u4e0d\u8981\u306b<br \/>\n(c)\u30c7\u30fc\u30bf\u3068\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u3068\u306e\u76f8\u4e92\u95a2\u9023\u6027\u304c\u3001\u5951\u7d04\u66f8\u30fb\u9818\u53ce\u66f8\u30fb\u8acb\u6c42\u66f8\u7b49\u306e\u91cd\u8981\u66f8\u985e\u306b\u9650\u5b9a<\/ul>\n<p>\u672c\u6539\u6b63\u306f\u3001\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u96fb\u5b50\u53d6\u5f15\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n\uff08\u6cd5\uff1a\u96fb\u5e33\u898f4\u2462\u3001\u96fb\u5e33\u898f2\uff09<\/p>\n<h3>(4)\u512a\u826f\u96fb\u5b50\u5e33\u7c3f\u306e\u8efd\u6e1b\u63aa\u7f6e\u5bfe\u8c61\u7bc4\u56f2\u306e\u660e\u78ba\u5316<\/h3>\n<p>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u512a\u826f\u96fb\u5b50\u5e33\u7c3f\u3092\u4fdd\u5b58\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7533\u544a\u6f0f\u308c\u306a\u3069\u304c\u751f\u3058\u305f\u3068\u304d\u306f\u3001\u6240\u5f97\u7a0e\u53ca\u3073<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306b\u304b\u304b\u308b<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>\u304c5%\u8efd\u6e1b\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u3001\u305d\u306e\u512a\u826f\u96fb\u5b50\u5e33\u7c3f\u306b\u542b\u307e\u308c\u308b\u66f8\u985e\u306e\u5bfe\u8c61\u7bc4\u56f2\u304c\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u660e\u78ba\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<ul>\n(a)\u58f2\u4e0a\u5e33<br \/>\n(b)\u4ed5\u5165\u5e33\u3001\u7d4c\u8cbb\u5e33\uff08\u6cd5\u4eba\u7a0e\u306e\u307f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50061\/\" data-internallinksmanager029f6b8e52c=\"544\" title=\"\u8cc3\u91d1\u53f0\u5e33\">\u8cc3\u91d1\u53f0\u5e33<\/a>\u3092\u9664\u304f\uff09<br \/>\n(c)\u58f2\u639b\u5e33\u3001\u8cb7\u639b\u5e33<br \/>\n(d)<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46897\/\" data-internallinksmanager029f6b8e52c=\"260\" title=\"\u53d7\u53d6\u624b\u5f62\">\u53d7\u53d6\u624b\u5f62<\/a>\u5e33\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46483\/\" data-internallinksmanager029f6b8e52c=\"379\" title=\"\u652f\u6255\u624b\u5f62\">\u652f\u6255\u624b\u5f62<\/a>\u5e33<br \/>\n(e)\u8cb8\u4ed8\u5e33\u3001\u501f\u5165\u5e33\u3001\u672a\u6c7a\u6e08\u9805\u76ee\u306b\u4fc2\u308b\u5e33\u7c3f<br \/>\n(f)<a href=\"https:\/\/biz.moneyforward.com\/words\/1034\/\" data-internallinksmanager029f6b8e52c=\"435\" title=\"\u6709\u4fa1\u8a3c\u5238\">\u6709\u4fa1\u8a3c\u5238<\/a>\u53d7\u6255\u7c3f\uff08\u6cd5\u4eba\u7a0e\u306e\u307f\uff09<br \/>\n(g)\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45580\/\" data-internallinksmanager029f6b8e52c=\"317\" title=\"\u7e70\u5ef6\u8cc7\u7523\">\u7e70\u5ef6\u8cc7\u7523<\/a>\u53f0\u5e33<\/ul>\n<p>\u672c\u6539\u6b63\u306f\u3001\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u7b49\u304c\u5230\u6765\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n\uff08\u6cd5\uff1a\u96fb\u5e33\u898f8\u2463\u3001\u96fb\u5e33\u898f5\u2460\uff09<\/p>\n<h2>\uff14\uff0e\u6cd5\u4eba\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u6539\u6b63<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-52101 size-full\" src=\"https:\/\/biz.moneyforward.com\/blog\/wp-content\/uploads\/2023\/05\/image1-2.jpg\" alt=\"\" width=\"1920\" height=\"1440\" srcset=\"https:\/\/biz.moneyforward.com\/blog\/wp-content\/uploads\/2023\/05\/image1-2.jpg 1920w, https:\/\/biz.moneyforward.com\/blog\/wp-content\/uploads\/2023\/05\/image1-2-768x576.jpg 768w, https:\/\/biz.moneyforward.com\/blog\/wp-content\/uploads\/2023\/05\/image1-2-1536x1152.jpg 1536w, https:\/\/biz.moneyforward.com\/blog\/wp-content\/uploads\/2023\/05\/image1-2-285x214.jpg 285w, https:\/\/biz.moneyforward.com\/blog\/wp-content\/uploads\/2023\/05\/image1-2-282x212.jpg 282w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<h3>(1)\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/h3>\n<p>\u6295\u8cc7\u984d\u306e\u4e0a\u9650\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u4ee4\u548c5\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u307e\u3059\u3002<br \/>\n\uff08\u6cd5\uff1a\u63aa\u6cd566\u306e13\uff09<\/p>\n<h3>(2)\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/h3>\n<p>\u7814\u7a76\u958b\u767a\u6295\u8cc7\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u5f37\u5316\u306b\u5411\u3051\u305f\u63a7\u9664\u7387\u30fb\u63a7\u9664\u4e0a\u9650\u984d\u306e\u898b\u76f4\u3057\u3001\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u578b\u306e\u5bfe\u8c61\u7bc4\u56f2\u306e\u8ffd\u52a0\u7b49\u304c\u884c\u308f\u308c\u3001\u4ee4\u548c5\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u307e\u3059\u3002<br \/>\n\uff08\u6cd5\uff1a\u63aa\u6cd542\u306e4\uff09<\/p>\n<h3>(3)\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u7b49\u306e\u898b\u76f4\u3057<\/h3>\n<p>\u9069\u7528\u8981\u4ef6\u304c\u4e00\u90e8\u898b\u76f4\u3055\u308c\u305f\u3046\u3048\u3067\u3001\u9069\u7528\u671f\u9650\u304c2\u5e74\u9593\u5ef6\u9577\u3055\u308c\u3001\u4ee4\u548c7\u5e743\u670831\u65e5\u307e\u3067\u306b\u53d6\u5f97\u7b49\u30fb\u4e8b\u696d\u5171\u7528\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n\uff08\u6cd5\uff1a\u63aa\u6cd542\u306e6\uff09<\/p>\n<h3>(4)\u30c7\u30b8\u30bf\u30eb\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u7e2e\u6e1b<\/h3>\n<p>\u9069\u7528\u8981\u4ef6\u304c\u4e00\u90e8\u898b\u76f4\u3055\u308c\u305f\u3046\u3048\u3067\u3001\u9069\u7528\u671f\u9650\u304c2\u5ff5\u5ef6\u9577\u3055\u308c\u3001\u4ee4\u548c7\u5e743\u670831\u65e5\u307e\u3067\u306b\u60c5\u5831\u6280\u8853\u4e8b\u696d\u9069\u5fdc\u8a2d\u5099\u3092\u53d6\u5f97\u3057\u3001\u56fd\u5185\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4ee4\u548c5\u5e744\u67081\u65e5\u4ee5\u524d\u306b\u7533\u8acb\u3092\u3057\u305f\u8a08\u753b\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<br \/>\n\uff08\u6cd5\uff1a\u63aa\u6cd542\u306e12\u306e7\uff09<\/p>\n<h3>(5)\u7279\u5b9a\u8cc7\u7523\u3092\u8cb7\u63db\u3048\u305f\u5834\u5408\u306e\u5727\u7e2e\u8a18\u5e33\u306e\u898b\u76f4\u3057<\/h3>\n<p>\u9069\u7528\u7bc4\u56f2\u306e\u898b\u76f4\u3057\u3092\u3057\u305f\u3046\u3048\u3067\u3001\u9069\u7528\u671f\u9650\u304c3\u5e74\u5ef6\u9577\u3055\u308c\u3001\u4ee4\u548c8\u5e743\u670831\u65e5\u307e\u3067\u306b\u8cb7\u63db\u3048\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n\uff08\u6cd5\uff1a\u63aa\u6cd565\u306e7\uff5e65\u306e9\u3001\u6539\u6b63\u6cd5\u9644\u524746\uff09<\/p>\n<h2>\uff15\uff0e\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/h2>\n<h3>(1)\u9ad8\u984d\u7121\u7533\u544a\u7b49\u3078\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u5f37\u5316<\/h3>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u671f\u9650\u5f8c\u7533\u544a\u306b\u95a2\u3059\u308b\u6c7a\u5b9a\u3084\u7533\u544a\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u7d0d\u7a0e\u984d\u306e15%\uff0850\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f20%\uff09\u306e<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>\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u3001\u793e\u4f1a\u901a\u5ff5\u306b\u7167\u3089\u3057\u3066\u7533\u544a\u7fa9\u52d9\u3092\u8a8d\u8b58\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u306f\u8a00\u3044\u96e3\u3044\u898f\u6a21\u306e\u9ad8\u984d\u7121\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u984d\u304c300\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c30%\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u672c\u6539\u6b63\u306f\u3001\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u56fd\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n\uff08\u6cd5\uff1a\u901a\u5247\u6cd566\u300168\u3001\u6539\u6b63\u6cd5\u9644\u52471\u4e09\u30ed\u300123\uff09<\/p>\n<h3>(2)\u5e74\u672b\u8abf\u6574\u66f8\u985e\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u7c21\u7d20\u5316<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306e\u969b\u306b\u4f1a\u793e\u3078\u63d0\u51fa\u3055\u308c\u308b\u300c\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u3064\u3044\u3066\u3001\u4fdd\u967a\u91d1\u7b49\u306e\u53d7\u53d6\u4eba\u3068\u7533\u544a\u8005\u3068\u306e\u7d9a\u67c4\u304c\u8a18\u8f09\u4e0d\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u307e\u305f\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7533\u544a\u66f8\u300d\u306b\u3064\u3044\u3066\u3001\u524d\u5e74\u3068\u5909\u66f4\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3059\u308b\u306e\u307f\u3067\u3088\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u672c\u6539\u6b63\u306f\u3001\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306f\u4ee4\u548c6\u5e7410\u67081\u65e5\u4ee5\u5f8c\u306b\u63d0\u51fa\u3059\u308b\u3082\u306e\uff08\u4ee4\u548c6\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\uff09\u3001\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8\u306f\u4ee4\u548c7\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u63d0\u51fa\u3059\u308b\u3082\u306e\uff08\u4ee4\u548c7\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\uff09\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br 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