{"id":14847,"date":"2024-10-29T16:03:01","date_gmt":"2024-10-29T07:03:01","guid":{"rendered":"https:\/\/biz.moneyforward.com\/contract\/basic\/?p=14847"},"modified":"2026-01-06T13:21:51","modified_gmt":"2026-01-06T04:21:51","slug":"%e4%b8%8d%e5%8b%95%e7%94%a3%e5%a3%b2%e8%b2%b7%e5%a5%91%e7%b4%84%e6%9b%b8%e3%81%ab%e5%8d%b0%e7%b4%99%e3%81%af%e5%bf%85%e8%a6%81%ef%bc%9f%e3%81%a9%e3%81%a1%e3%82%89%e3%81%8c%e8%b2%a0%e6%8b%85%e3%81%99","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/contract\/basic\/14847\/","title":{"rendered":"\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u5370\u7d19\u306f\u5fc5\u8981\uff1f\u3069\u3061\u3089\u304c\u8ca0\u62c5\u3059\u308b\uff1f\u91d1\u984d\u3084\u8cbc\u308a\u65b9\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u4e0d\u52d5\u7523\u5951\u7d04\u66f8\u306b\u306f\u3001\u53ce\u5165\u5370\u7d19\uff08\u5370\u7d19\uff09\u304c\u5fc5\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u5951\u7d04\u91d1\u984d\u306b\u3088\u3063\u3066\u984d\u304c\u5909\u308f\u3063\u305f\u308a\u3001\u5370\u7d19\u306a\u3057\u306e\u6271\u3044\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\uff09\u3068\u306a\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5370\u7d19\u306f\u8cbc\u308b\u5834\u6240\u3084\u5272\u5370\u306e\u4f4d\u7f6e\u306b\u3082\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5370\u7d19\u306e\u8cbc\u308a\u65b9\u3084\u5272\u5370\u306e\u62bc\u3057\u65b9\u3001\u4e0d\u52d5\u7523\u58f2\u8cb7\u306e\u58f2\u308a\u624b\u30fb\u8cb7\u3044\u624b\u3069\u3061\u3089\u304c\u8ca0\u62c5\u3059\u308b\u304b\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u25bc\u4e0d\u52d5\u7523\u5951\u7d04\u306b\u95a2\u3059\u308b\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/strong><\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\u25b6<a href=\"https:\/\/biz.moneyforward.com\/contract\/templates\/3018\/?provider=ec_basic&amp;provider_info=cv.14847.part.template\" target=\"_blank\" rel=\"noopener\">\u5efa\u7269\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a><\/div>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\u25b6<a href=\"https:\/\/biz.moneyforward.com\/contract\/templates\/187\/\/?provider=ec_basic&amp;provider_info=cv.14847.part.template\" target=\"_blank\" rel=\"noopener\">\u571f\u5730\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a><\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u5370\u7d19\u306f\u5fc5\u8981\uff1f\u4e0d\u8981\uff1f<\/h2>\n<p><span style=\"background-color: 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title=\"\u5370\u7d19\u7a0e\u6cd5\">\u5370\u7d19\u7a0e\u6cd5<\/a>\u3067\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5951\u7d04\u66f8\u3084\u53d7\u53d6\u66f8\u306a\u3069\u306e\u3053\u3068\u3067\u3059\u3002\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306f\u3001\u571f\u5730\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u3084\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u8a3c\u66f8\u306a\u3069\u3068\u4e26\u3073\u3001\u7b2c1\u53f7\u6587\u66f8\u3068\u3057\u3066\u8cbc\u4ed8\u3059\u308b\u5370\u7d19\u984d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7b2c1\u53f7\u6587\u66f8\u306b\u9650\u3089\u305a\u3001\u7b2c2\u53f7\u301c\u7b2c20\u53f7\u6587\u66f8\u306b\u3082\u5370\u7d19\u3092\u8cbc\u308a\u4ed8\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8cbc\u4ed8\u3059\u308b\u5370\u7d19\u306e\u984d\u306f\u3001\u6587\u66f8\u306e\u7a2e\u985e\u3084\u5951\u7d04\u91d1\u984d\u306b\u3088\u3063\u3066\u3055\u307e\u3056\u307e\u3067\u3059\u3002\u5370\u7d19\u304c\u5fc5\u8981\u306a\u5951\u7d04\u66f8\u306e\u7a2e\u985e\u3084\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u3088\u308a\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/contract\/basic\/5382\/\" data-lkc-id=\"163\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2021\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u5951\u7d04\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u5370\u7d19\u304c\u5fc5\u8981\u306a\u5951\u7d04\u66f8\u306e\u7a2e\u985e\u3068\u91d1\u984d\u307e\u3068\u3081\u3010\u4e00\u89a7\u8868\u3042\u308a\u3011<\/div><div class=\"lkc-excerpt\">\u5951\u7d04\u66f8\u3092\u306f\u3058\u3081\u3001\u4e00\u90e8\u306e\u6587\u66f8\u306b\u306f\u5370\u7d19\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u305f\u3081\u3001\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u308a\u3064\u3051\u3001\u6d88\u5370\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u53ce\u5165\u5370\u7d19\u306b\u3088\u308b\u5370\u7d19\u7a0e\u306e\u7d0d\u4ed8\u306f\u3001\u5fc5\u305a\u3057\u3082\u5370\u7d19\u7a0e\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u6587\u66f8\u306b\u5fc5\u8981\u306a\u308f\u3051\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u540c\u3058\u5951\u7d04\u66f8\u3001\u3042\u308b\u3044\u306f\u9818\u53ce\u66f8\u3067\u3042\u3063\u3066\u3082\u3001\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u308a\u3064\u3051\u308b\u5834\u5408\u3068\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u306e\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u53ce\u5165\u5370\u7d19\uff08\u5370\u7d19\uff09\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3068\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u3001\u5951\u7d04\u66f8\u306b\u8cbc\u308a\u3064\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u53ce\u5165\u5370\u7d19\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u4eba\u6c17\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\uff08\u7121\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\uff09\u5951\u7d04\u66f8\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\uff08\u7121\u6599\uff09\u5370\u7d19...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7140.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81 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<\/a><\/p>\n<h2>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u8cbc\u308b\u5370\u7d19\u306e\u91d1\u984d<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cbc\u308a\u4ed8\u3051\u308b\u5370\u7d19\u306e\u984d\u306f\u3001\u5951\u7d04\u66f8\u3084\u53d7\u53d6\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u984d\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u672c\u6765\u3001\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u3084\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u8a3c\u66f8\u306a\u3069\u306e\u7b2c1\u53f7\u6587\u66f8\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u5370\u7d19\u7a0e\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7b2c1\u53f7\u6587\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5951\u7d04\u91d1\u984d<\/th>\n<th>1\u901a\u3042\u305f\u308a\u5370\u7d19\u7a0e\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1\u4e07\u5186\u672a\u6e80<\/td>\n<td>\u975e\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>1\u4e07\u5186\u4ee5\u4e0a10\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>200\u5186<\/td>\n<\/tr>\n<tr>\n<td>10\u4e07\u5186\u8d8550\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>400\u5186<\/td>\n<\/tr>\n<tr>\n<td>50\u4e07\u5186\u8d85100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>1\u5343\u5186<\/td>\n<\/tr>\n<tr>\n<td>100\u4e07\u5186\u8d85500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>2\u5343\u5186<\/td>\n<\/tr>\n<tr>\n<td>500\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>1\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u8d855,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>2\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>5,000\u4e07\u5186\u8d851\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1\u5104\u5186\u8d855\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>5\u5104\u5186\u8d8510\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>20\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>10\u5104\u5186\u8d8550\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>40\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>50\u5104\u5186\u8d85<\/td>\n<td>60\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3060\u3057\u30012014\u5e744\u67081\u65e5\u304b\u30892027\u5e743\u670831\u65e5\u306b\u4f5c\u6210\u3055\u308c\u305f\u7b2c1\u53f7\u306e1\u6587\u66f8\u306e\u3046\u3061\u3001\u8a18\u8f09\u3055\u308c\u305f\u5951\u7d04\u91d1\u984d\u304c10\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8efd\u6e1b\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7b2c1\u53f7\u306e1\u6587\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5951\u7d04\u91d1\u984d<\/th>\n<th>1\u901a\u3042\u305f\u308a\u5370\u7d19\u7a0e\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>10\u4e07\u5186\u8d8550\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>200\u5186<\/td>\n<\/tr>\n<tr>\n<td>50\u4e07\u5186\u8d85100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>500\u5186<\/td>\n<\/tr>\n<tr>\n<td>100\u4e07\u5186\u8d85500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>1\u5343\u5186<\/td>\n<\/tr>\n<tr>\n<td>500\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>5\u5343\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u8d855,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>1\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>5,000\u4e07\u5186\u8d851\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>3\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1\u5104\u5186\u8d855\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>5\u5104\u5186\u8d8510\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>16\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>10\u5104\u5186\u8d8550\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>32\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>50\u5104\u5186\u8d85<\/td>\n<td>48\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7b2c1\u53f7\u306e1\u6587\u66f8\u3068\u306f\u3001\u4e0d\u52d5\u7523\u30fb\u9271\u696d\u6a29\u30fb\u7121\u4f53\u8ca1\u7523\u6a29\u30fb\u8239\u8236\u3082\u3057\u304f\u306f\u822a\u7a7a\u6a5f\u307e\u305f\u306f\u55b6\u696d\u306e\u8b72\u6e21\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u306e\u3053\u3068\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u306f\u3001\u8efd\u6e1b\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/08\/10.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81 \u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5370\u7d19\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e<\/a><\/p>\n<h2>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u8cbc\u308b\u5370\u7d19\u7a0e\u306f\u3069\u3061\u3089\u304c\u8ca0\u62c5\u3059\u308b\uff1f<\/h2>\n<p>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u8cbc\u308b\u5370\u7d19\u3092\u58f2\u308a\u624b\u30fb\u8cb7\u3044\u624b\u3069\u3061\u3089\u304c\u8ca0\u62c5\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u3001\u660e\u78ba\u306a\u6c7a\u307e\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5370\u7d19\u7a0e\u6cd5\u7b2c3\u6761\u306b\u306f\u3001\u8ab2\u7a0e\u6587\u66f8\u306e\u4f5c\u6210\u8005\u304c\u5370\u7d19\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3046\u3053\u3068\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u8907\u6570\u3067\u4f5c\u6210\u3057\u305f\u5834\u5408\u306f\u9023\u5e2f\u3057\u3066\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306f\u3001\u58f2\u308a\u624b\u30fb\u8cb7\u3044\u624b\u304c\u305d\u308c\u305e\u308c\u4fdd\u7ba1\u3067\u304d\u308b\u3088\u3046\u306b2\u901a\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u30022\u901a\u4f5c\u6210\u3059\u308b\u5834\u5408\u306f\u3001\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u304c\u305d\u308c\u305e\u308c1\u901a\u305a\u3064\u5370\u7d19\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u58f2\u308a\u624b\u30fb\u8cb7\u3044\u624b\u306e\u4e00\u65b9\u304c\u539f\u672c\u3092\u4fdd\u7ba1\u3057\u3001\u4ed6\u65b9\u304c\u5199\u3057\u3092\u4fdd\u7ba1\u3059\u308b\u3088\u3046\u306b\u3059\u308c\u3070\u3001\u5370\u7d19\u30921\u901a\u5206\u306b\u3057\u3066\u7bc0\u7d04\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e07\u304c\u4e00\u539f\u672c\u3068\u5199\u3057\u306b\u7570\u306a\u308b\u8a18\u8f09\u304c\u3042\u308b\u5834\u5408\u306b\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/342AC0000000023#Mp-Ch_1-At_3-Pr_1\" rel=\"noopener\" target=\"_blank\">e-Gov \u6cd5\u4ee4\u691c\u7d22 \u5370\u7d19\u7a0e\u6cd5 \u7b2c\u4e09\u6761<\/a><\/p>\n<h2>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5370\u7d19\u306e\u8cbc\u308a\u65b9<\/h2>\n<p>\u5370\u7d19\u3092\u8cbc\u308b\u5834\u6240\u306b\u3064\u3044\u3066\u3001\u6cd5\u5f8b\u306a\u3069\u306b\u3088\u308b\u660e\u78ba\u306a\u6c7a\u307e\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u822c\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5de6\u4e0a\u306b\u8cbc\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2024\/10\/\u5370\u7d19\u3092\u8cbc\u308b\u5834\u6240.png\" alt=\"\u5370\u7d19\u3092\u8cbc\u308b\u5834\u6240\" width=\"1780\" height=\"1278\" class=\"aligncenter size-full wp-image-14850\" srcset=\"https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2024\/10\/\u5370\u7d19\u3092\u8cbc\u308b\u5834\u6240.png 1780w, https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2024\/10\/\u5370\u7d19\u3092\u8cbc\u308b\u5834\u6240-300x215.png 300w, https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2024\/10\/\u5370\u7d19\u3092\u8cbc\u308b\u5834\u6240-1024x735.png 1024w, https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2024\/10\/\u5370\u7d19\u3092\u8cbc\u308b\u5834\u6240-768x551.png 768w, https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2024\/10\/\u5370\u7d19\u3092\u8cbc\u308b\u5834\u6240-1536x1103.png 1536w\" sizes=\"auto, (max-width: 1780px) 100vw, 1780px\" \/><\/p>\n<p>\u307e\u305f\u3001\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u3042\u3089\u304b\u3058\u3081\u5fc5\u8981\u306a\u984d\u5206\u306e\u5370\u7d19\u3092\u6e96\u5099\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u30b3\u30f3\u30d3\u30cb\u30a8\u30f3\u30b9\u30b9\u30c8\u30a2\u3067\u306f\u4e3b\u306b200\u5186\u5370\u7d19\u306e\u307f\u3057\u304b\u8ca9\u58f2\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u90f5\u4fbf\u5c40\u3084\u6cd5\u52d9\u5c40\u3067\u8cfc\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8cbc\u308b\u969b\u306f\u3001\u5370\u7d19\u306b\u3042\u3089\u304b\u3058\u3081\u306e\u308a\u304c\u4ed8\u7740\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5207\u624b\u3068\u540c\u3058\u3088\u3046\u306b\u6c34\u3067\u6fe1\u3089\u3057\u307e\u3059\u3002\u5370\u7d19\u7a0e\u984d\u306b\u5408\u81f4\u3059\u308b\u5370\u7d19\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u8907\u6570\u679a\u8cbc\u308a\u4ed8\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5408\u8a08\u984d\u3092\u7d0d\u4ed8\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u5370\u7d19\u3092\u8cbc\u308a\u4ed8\u3051\u305f\u5f8c\u306f\u3001\u5272\u5370\uff08\u6d88\u5370\uff09\u3082\u5fc5\u8981\u3067\u3059\u3002\u5272\u5370\u306e\u3084\u308a\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u307b\u3069\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u5370\u7d19\u304c\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u5370\u7d19\u304c\u8cbc\u3089\u308c\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u5951\u7d04\u5185\u5bb9\u81ea\u4f53\u306f\u7121\u52b9\u3068\u306a\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u904e\u6020\u7a0e\u304c\u5fb4\u53ce\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u304b\u3089\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5951\u7d04\u5185\u5bb9\u306f\u7121\u52b9\u306b\u306a\u3089\u306a\u3044<\/h3>\n<p>\u3042\u304f\u307e\u3067\u5370\u7d19\u7a0e\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u5bfe\u3059\u308b\u9055\u53cd\u306e\u305f\u3081\u3001\u5370\u7d19\u306a\u3057\u3067\u3082\u5951\u7d04\u5185\u5bb9\u306f\u7121\u52b9\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u5370\u7d19\u7a0e\u3068\u5951\u7d04\u306e\u52b9\u529b\u81ea\u4f53\u306f\u7121\u95a2\u4fc2\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5951\u7d04\u5185\u5bb9\u304c\u7121\u52b9\u306b\u306a\u3089\u306a\u304f\u3066\u3082\u3001\u5370\u7d19\u306a\u3057\u306e\u5951\u7d04\u66f8\u306f\u5370\u7d19\u7a0e\u6cd5\u306b\u9055\u53cd\u3059\u308b\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u4f5c\u6210\u8005\u306b\u5bfe\u3057\u3066\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u8ab2\u7a0e\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306f\u3001\u5fc5\u305a\u5370\u7d19\u3092\u8cbc\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u904e\u6020\u7a0e\u304c\u5fb4\u53ce\u3055\u308c\u308b\u30ea\u30b9\u30af<\/h3>\n<p>\u5370\u7d19\u306a\u3057\u306e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u4e3b\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u3001\u904e\u6020\u7a0e\u3067\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3068\u304d\u307e\u3067\u306b\u5370\u7d19\u7a0e\u3092\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u3001\u672c\u6765\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u5370\u7d19\u7a0e\u984d\u306b\u52a0\u3048\u3066\u305d\u306e2\u500d\u76f8\u5f53\u306e\u5370\u7d19\u7a0e\u984d\u304c\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6240\u5b9a\u306e\u984d\u306e\u5370\u7d19\u3092\u8cbc\u3063\u3066\u3044\u3066\u3082\u3001\u6b63\u3057\u304f\u5272\u5370\uff08\u6d88\u5370\uff09\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u904e\u6020\u7a0e\u3092\u5fb4\u53ce\u3055\u308c\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u610f\u56f3\u7684\u3067\u306f\u306a\u304f\u3001\u5358\u7d14\u306b\u6d88\u5370\u3092\u5fd8\u308c\u3066\u3044\u305f\u5834\u5408\u3082\u540c\u69d8\u306b\u904e\u6020\u7a0e\u304c\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5370\u7d19\u3092\u8cbc\u308b\u5fc5\u8981\u306e\u306a\u3044\u5951\u7d04\u66f8\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/contract\/basic\/5429\/\" data-lkc-id=\"215\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2021\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u5951\u7d04\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u5951\u7d04\u66f8\u306b\u53ce\u5165\u5370\u7d19\u304c\u8cbc\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u7121\u52b9\u306a\u306e\uff1f<\/div><div class=\"lkc-excerpt\">\u30d3\u30b8\u30cd\u30b9\u306e\u5834\u306b\u304a\u3044\u3066\u5951\u7d04\u66f8\u306f\u3068\u3066\u3082\u91cd\u8981\u3067\u3059\u3002\u4e00\u65b9\u3001\u5951\u7d04\u66f8\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u5fc5\u8981\u306a\u53ce\u5165\u5370\u7d19\u306e\u984d\u304c200\u5186\uff5e60\u4e07\u5186\u307e\u3067\u5909\u308f\u308a\u3001\u6b63\u78ba\u306a\u91d1\u984d\u306e\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4eca\u56de\u306f\u3069\u3093\u306a\u7a2e\u985e\u306e\u5951\u7d04\u66f8\u306b\u53ce\u5165\u5370\u7d19\u304c\u5fc5\u8981\u304b\u78ba\u8a8d\u3057\u306a\u304c\u3089\u6709\u52b9\u3067\u30b9\u30de\u30fc\u30c8\u306a\u5951\u7d04\u66f8\u3092\u4f5c\u308b\u305f\u3081\u306e\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u53ce\u5165\u5370\u7d19\u304c\u5fc5\u8981\u306a\u5951\u7d04\u66f8\u3068\u5fc5\u8981\u306a\u3044\u5951\u7d04\u66f8\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u6587\u66f8\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u3042\u308b\u5370\u7d19\u7a0e\u984d\u306e\u4e00\u89a7\u8868\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u53ce\u5165\u5370\u7d19\u306e\u91d1\u984d\u3084\u5fc5\u8981\u304b\u3069\u3046\u304b\u306f\u5951\u7d04\u306e\u7a2e\u985e\u3060\u3051\u3067\u306a\u304f\u3001\u5951\u7d04\u3055\u308c\u308b\u91d1\u984d\u306b\u3088\u3063...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7131.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5cNo.7131 \u5370\u7d19\u7a0e\u3092\u7d0d\u3081\u306a\u304b\u3063\u305f\u3068\u304d<\/a><\/p>\n<h2>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5272\u5370\u306e\u62bc\u3057\u65b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5370\u7d19\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4e0d\u52d5\u7523\u5951\u7d04\u66f8\u306b\u8cbc\u3063\u305f\u5370\u7d19\u306b\u6b63\u3057\u304f\u5272\u5370\uff08\u6d88\u5370\uff09\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4e00\u5ea6\u5951\u7d04\u66f8\u306b\u8cbc\u308a\u4ed8\u3051\u305f\u5370\u7d19\u306e\u518d\u5229\u7528\u3092\u9632\u3050\u3053\u3068\u304c\u3001\u5272\u5370\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\u4e3b\u306a\u7406\u7531\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u306a\u304a\u3001\u4e0d\u52d5\u7523\u5951\u7d04\u66f8\u304c\u8907\u6570\u306b\u307e\u305f\u304c\u308b\u5834\u5408\u306b\u3082\u5404\u30da\u30fc\u30b8\u3092\u91cd\u306d\u5408\u308f\u305b\u3066\u5272\u5370\u3092\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u672c\u8a18\u4e8b\u3067\u306f\u5370\u7d19\u306b\u5bfe\u3059\u308b\u5272\u5370\u306b\u3064\u3044\u3066\u3001\u8a8d\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5272\u5370\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u65b9\u6cd5<\/h3>\n<p>\u5272\u5370\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u3068\u5370\u7d19\u306e\u5f69\u7d0b\u306b\u304b\u3051\u3066\u306f\u3063\u304d\u308a\u3068\u5370\u7d19\u3092\u6d88\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u6587\u66f8\u306e\u4f5c\u6210\u8005\u30fb\u305d\u306e\u4ee3\u7406\u4eba\u30fb\u5f93\u696d\u54e1\u306a\u3069\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5370\u7d19\u306e\u53f3\u4e0b\u306a\u3069\u306b\u5370\u9451\u3092\u62bc\u3059\u3053\u3068\u3067\u3001\u5272\u5370\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f7f\u7528\u3059\u308b\u5370\u9451\u306e\u7a2e\u985e\u306f\u3001\u5b9f\u5370\u3084\u8a8d\u5370\u3001\u30b7\u30e3\u30c1\u30cf\u30bf\u3084\u4f1a\u793e\u540d\u306e\u5165\u3063\u305f\u89d2\u5370\u3001\u65e5\u4ed8\u5370\u3001\u30b4\u30e0\u5370\u306a\u3069\u5e45\u5e83\u3044\u3082\u306e\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2024\/10\/\u5272\u5370\u3092\u62bc\u3059\u5834\u6240.png\" alt=\"\u5272\u5370\u3092\u62bc\u3059\u5834\u6240\" width=\"1780\" height=\"1278\" class=\"aligncenter size-full wp-image-14851\" srcset=\"https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2024\/10\/\u5272\u5370\u3092\u62bc\u3059\u5834\u6240.png 1780w, https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2024\/10\/\u5272\u5370\u3092\u62bc\u3059\u5834\u6240-300x215.png 300w, https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2024\/10\/\u5272\u5370\u3092\u62bc\u3059\u5834\u6240-1024x735.png 1024w, https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2024\/10\/\u5272\u5370\u3092\u62bc\u3059\u5834\u6240-768x551.png 768w, https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2024\/10\/\u5272\u5370\u3092\u62bc\u3059\u5834\u6240-1536x1103.png 1536w\" sizes=\"auto, (max-width: 1780px) 100vw, 1780px\" 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href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/06\/03.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81 \u5370\u7d19\u306e\u6d88\u5370\u306e\u65b9\u6cd5<\/a><\/p>\n<h2>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5370\u7d19\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5370\u7d19\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u305f\u3081\u306e\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u5951\u7d04\u91d1\u984d\u3092\u7a0e\u629c\u304d\u3067\u8868\u793a\u3059\u308b<\/li>\n<li>\u5370\u7d19\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u3092\u6d3b\u7528\u3059\u308b<\/li>\n<\/ul>\n<p>\u305d\u308c\u305e\u308c\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5951\u7d04\u91d1\u984d\u3092\u7a0e\u629c\u304d\u3067\u8868\u793a\u3059\u308b<\/h3>\n<p>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3059\u308b\u5951\u7d04\u91d1\u984d\u3092\u7a0e\u629c\u304d\u3067\u8868\u793a\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5370\u7d19\u7a0e\u3092\u7bc0\u7d04\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u5370\u7d19\u7a0e\u984d\u306e\u5224\u65ad\u57fa\u6e96\u306f\u300c\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5951\u7d04\u91d1\u984d\u300d\u3067\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5951\u7d04\u91d1\u984d\u304c1,100\u4e07\u5186\u306e\u5834\u5408\u30012\u4e07\u5186\u306e\u5370\u7d19\u3092\u8cbc\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u5951\u7d04\u91d1\u984d\u304c1,000\u4e07\u5186\u3067\u3042\u308c\u3070\u30011\u4e07\u5186\u5206\u306e\u5370\u7d19\u3067\u6e08\u307f\u307e\u3059\uff08\u3044\u305a\u308c\u3082\u672c\u5247\u7a0e\u7387\u3092\u60f3\u5b9a\uff09\u3002<\/p>\n<p>\u7bc0\u7a0e\u3092\u610f\u8b58\u3057\u3066\u8a18\u5165\u3059\u308b\u969b\u306f\u3001\u5951\u7d04\u91d1\u984d1,100\u4e07\u5186\uff08\u3046\u3061<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"572\" title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a>\u984d\u7b49100\u4e07\u5186\uff09\u306e\u3088\u3046\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u6d88\u8cbb\u7a0e\u984d\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u306e\u5206\u3092\u5951\u7d04\u91d1\u984d\u306b\u542b\u3081\u306a\u3044\u3088\u3046\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6d88\u8cbb\u7a0e\u984d\u3092\u5370\u7d19\u7a0e\u306e\u8a18\u8f09\u91d1\u984d\u306b\u542b\u3081\u306a\u3044\u6271\u3044\u306b\u3067\u304d\u308b\u306e\u306f\u3001\u7b2c1\u53f7\u6587\u66f8\uff08\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u7b49\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\uff09\u30fb\u7b2c2\u53f7\u6587\u66f8\uff08\u8acb\u8ca0\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\uff09\u30fb\u7b2c17\u53f7\u6587\u66f8\uff08\u91d1\u92ad\u307e\u305f\u306f<a href=\"https:\/\/biz.moneyforward.com\/words\/1034\/\" data-internallinksmanager029f6b8e52c=\"435\" title=\"\u6709\u4fa1\u8a3c\u5238\">\u6709\u4fa1\u8a3c\u5238<\/a>\u306e\u53d7\u53d6\u66f8\uff09\u306e\u307f\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7124.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81 No.7124 \u6d88\u8cbb\u7a0e\u984d\u7b49\u304c\u533a\u5206\u8a18\u8f09\u3055\u308c\u305f\u5951\u7d04\u66f8\u7b49\u306e\u8a18\u8f09\u91d1\u984d<\/a><\/p>\n<h3>\u5370\u7d19\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u3092\u6d3b\u7528\u3059\u308b<\/h3>\n<p>\u5370\u7d19\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u3092\u7406\u89e3\u3057\u3001\u6d3b\u7528\u3059\u308b\u3053\u3068\u3082\u7bc0\u7a0e\u306e\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u3088\u308a\u30012027\u5e743\u670831\u65e5\u307e\u3067\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\uff08\u5951\u7d04\u91d1\u984d\u304c10\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e\uff09\u306b\u306f\u3001\u672c\u5247\u7a0e\u7387\u3088\u308a\u3082\u5370\u7d19\u7a0e\u306e\u984d\u304c\u4f4e\u3044\u8efd\u6e1b\u7a0e\u7387\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4e0d\u52d5\u7523\u58f2\u8cb7\u4fa1\u683c\u304c3,000\u4e07\u5186\u306e\u5834\u5408\u306b\u3001\u672c\u5247\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u30682\u4e07\u5186\u306e\u5370\u7d19\u3092\u8cbc\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u306b\u5bfe\u3057\u3001\u8efd\u6e1b\u7a0e\u7387\u3092\u9069\u7528\u3059\u308c\u3070\u30011\u4e07\u5186\u3067\u6e08\u307f\u307e\u3059\u3002<\/p>\n<h2>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u7121\u6599\u3072\u306a\u5f62\u30fb\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8<\/h2>\n<p>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u7a2e\u985e\u306f\u3055\u307e\u3056\u307e\u3067\u3059\u3002\u305d\u306e\u3046\u3061\u3001\u5efa\u7269\u58f2\u8cb7\u5951\u7d04\u66f8\u3084\u571f\u5730\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u3072\u306a\u5f62\u306f\u3001\u4ee5\u4e0b\u306e\u30da\u30fc\u30b8\u304b\u3089\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002\u6700\u521d\u304b\u3089\u81ea\u5206\u3067\u4f5c\u6210\u3059\u308b\u3088\u308a\u3082\u697d\u306b\u4f5c\u6210\u3067\u304d\u308b\u305f\u3081\u3001\u305c\u3072\u304a\u6c17\u8efd\u306b\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\u25b6<a href=\"https:\/\/biz.moneyforward.com\/contract\/templates\/3018\/?provider=ec_basic&amp;provider_info=cv.14847.part.template\" target=\"_blank\" rel=\"noopener\">\u5efa\u7269\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a><\/div>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\u25b6<a href=\"https:\/\/biz.moneyforward.com\/contract\/templates\/187\/\/?provider=ec_basic&amp;provider_info=cv.14847.part.template\" target=\"_blank\" rel=\"noopener\">\u571f\u5730\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a><\/div>\n<p>\u307e\u305f\u3001\u5efa\u7269\u58f2\u8cb7\u5951\u7d04\u66f8\u30fb\u571f\u5730\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u6982\u8981\u3084\u5951\u7d04\u66f8\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/contract\/basic\/13881\/\" data-lkc-id=\"217\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2021\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u5951\u7d04\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u5efa\u7269\u58f2\u8cb7\u5951\u7d04\u66f8\u3068\u306f\uff1f\u5730\u4e3b\u304c\u5efa\u7269\u3092\u8cb7\u3044\u53d6\u308b\u30b1\u30fc\u30b9\u306e\u3072\u306a\u5f62\u3092\u3082\u3068\u306b\u66f8\u304d\u65b9\u3084\u6ce8\u610f\u70b9\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u5efa\u7269\u58f2\u8cb7\u5951\u7d04\u66f8\u3068\u306f\u3001\u5efa\u7269\u306e\u58f2\u5374\u304a\u3088\u3073\u8cb7\u53d7\u3051\u306b\u95a2\u3057\u3066\u3001\u58f2\u4e3b\u3068\u8cb7\u4e3b\u304c\u7de0\u7d50\u3059\u308b\u5951\u7d04\u66f8\u3067\u3059\u3002\u5efa\u7269\u304c\u501f\u5730\u4e0a\u306b\u5efa\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u501f\u5730\u5951\u7d04\u306e\u7d42\u4e86\u306b\u4f34\u3063\u3066\u5730\u4e3b\u304c\u5efa\u7269\u3092\u8cb7\u3044\u53d6\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5730\u4e3b\u304c\u5efa\u7269\u3092\u8cb7\u3044\u53d6\u308b\u5834\u5408\u306e\u5efa\u7269\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u66f8\u304d\u65b9\u3084\u30ec\u30d3\u30e5\u30fc\u6642\u306e\u30dd\u30a4\u30f3\u30c8\u306a\u3069\u3092\u3001\u6761\u6587\u306e\u5177\u4f53\u4f8b\u3092\u793a\u3057\u306a\u304c\u3089\u89e3\u8aac\u3057\u307e\u3059\u3002\u5efa\u7269\u58f2\u8cb7\u5951\u7d04\u3068\u306f\u5efa\u7269\u58f2\u8cb7\u5951\u7d04\u66f8\u3068\u306f\u3001\u5efa\u7269\u306e\u58f2\u5374\u304a\u3088\u3073\u8cb7\u53d7\u3051\u306e\u6761\u4ef6\u3092\u5b9a\u3081\u305f\u5951\u7d04\u66f8\u3067\u3059\u3002\u58f2\u4e3b\u3068\u8cb7\u4e3b\u306e\u9593\u3067\u7de0\u7d50\u3057\u307e\u3059\u3002\u5efa\u7269\u306f\u9ad8\u4fa1\u3067\u3042\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001\u5efa\u7269\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u304a\u3044\u3066\u5951\u7d04\u6761\u4ef6\u3092\u660e\u78ba\u5316\u3059\u308b\u3053\u3068\u304c...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/contract\/basic\/13748\/\" data-lkc-id=\"218\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2021\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u5951\u7d04\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u5efa\u7269\u58f2\u8cb7\u5951\u7d04\u66f8\u3068\u306f\uff1f\u5730\u4e3b\u304b\u3099\u627f\u8afe\u3057\u306a\u3044\u30b1\u30fc\u30b9\u306e\u3072\u306a\u5f62\u3092\u3082\u3068\u306b\u66f8\u304d\u65b9\u3084\u6ce8\u610f\u70b9\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u5efa\u7269\u58f2\u8cb7\u5951\u7d04\u66f8\u3068\u306f\u3001\u5efa\u7269\u306e\u58f2\u8cb7\u306b\u95a2\u3059\u308b\u6761\u4ef6\u3092\u5b9a\u3081\u305f\u5951\u7d04\u66f8\u3067\u3059\u3002\u501f\u5730\u4e0a\u306e\u5efa\u7269\u3082\u58f2\u8cb7\u3067\u304d\u307e\u3059\u304c\u3001\u5730\u4e3b\u304c\u627f\u8afe\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u88c1\u5224\u624b\u7d9a\u304d\u306e\u7533\u7acb\u3066\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u5951\u7d04\u66f8\u306b\u5b9a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5730\u4e3b\u306e\u627f\u8afe\u3092\u5f97\u3089\u308c\u3066\u3044\u306a\u3044\u501f\u5730\u4e0a\u306e\u5efa\u7269\u306e\u5efa\u7269\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u3064\u304d\u3001\u66f8\u304d\u65b9\u3084\u30ec\u30d3\u30e5\u30fc\u6642\u306e\u30dd\u30a4\u30f3\u30c8\u306a\u3069\u3092\u3001\u6761\u6587\u306e\u5177\u4f53\u4f8b\u3068\u3068\u3082\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002\u5efa\u7269\u58f2\u8cb7\u5951\u7d04\u66f8\u3068\u306f\u5efa\u7269\u58f2\u8cb7\u5951\u7d04\u66f8\u3068\u306f\u3001\u5efa\u7269\u306e\u58f2\u8cb7\u306b\u95a2\u3059\u308b\u6761\u4ef6\u3092\u5b9a\u3081\u305f\u3046\u3048\u3067\u3001\u58f2\u4e3b\u3068\u8cb7\u4e3b\u306e\u9593\u3067\u7de0\u7d50\u3059\u308b\u5951\u7d04\u66f8\u3067\u3059\u3002\u5efa\u7269\u306f\u9ad8\u4fa1\u3067\u3042\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u3055\u3089\u306b1\u70b9\u3082\u306e\u3067\u500b\u5225\u6027\u304c\u9ad8\u3044\u305f\u3081\u3001\u5efa...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/contract\/basic\/3893\/\" data-lkc-id=\"219\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2021\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u5951\u7d04\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u571f\u5730\u58f2\u8cb7\u5951\u7d04\u66f8\u3068\u306f\uff1f\u96db\u5f62\u304b\u3089\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u307e\u3067\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u571f\u5730\u306e\u58f2\u8cb7\u306f\u53d6\u5f15\u91d1\u984d\u304c\u6bd4\u8f03\u7684\u5927\u304d\u3044\u305f\u3081\u3001\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u5951\u7d04\u66f8\u3092\u4ea4\u308f\u3057\u3066\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u66f8\u9762\u3067\u5951\u7d04\u3092\u4ea4\u308f\u305b\u3070\u7d76\u5bfe\u306b\u5b89\u5168\u3068\u3044\u3046\u3053\u3068\u3067\u306f\u306a\u304f\u3001\u5951\u7d04\u66f8\u306b\u76db\u308a\u8fbc\u3080\u6761\u9805\u3092\u9069\u5207\u306a\u3082\u306e\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u300c\u571f\u5730\u58f2\u8cb7\u5951\u7d04\u66f8\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3001\u305d\u306e\u96db\u5f62\u3092\u7d39\u4ecb\u3001\u305d\u3057\u3066\u30c1\u30a7\u30c3\u30af\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002\u571f\u5730\u58f2\u8cb7\u5951\u7d04\u66f8\u3068\u306f\uff1f\u300c\u571f\u5730\u58f2\u8cb7\u5951\u7d04\u66f8\u300d\u3068\u306f\u3001\u571f\u5730\u3092\u58f2\u8cb7\u306e\u76ee\u7684\u7269\u3068\u3059\u308b\u53d6\u5f15\u3067\u4ea4\u308f\u3055\u308c\u308b\u5951\u7d04\u66f8\u306e\u3053\u3068\u3067\u3059\u3002\u571f\u5730\u306e\u58f2\u8cb7\u306b\u9650\u3089\u305a\u3001\u5951\u7d04\u66f8\u306f\u3055\u307e\u3056\u307e\u306a\u53d6\u5f15\u3067\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002\u7d04...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u96fb\u5b50\u5951\u7d04\u306a\u3089\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5370\u7d19\u306f\u4e0d\u8981\u306b<\/h2>\n<p>\u5951\u7d04\u91d1\u984d\u3092\u7a0e\u629c\u304d\u3067\u8868\u793a\u3059\u308b\u3001\u5370\u7d19\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u3092\u6d3b\u7528\u3059\u308b\u306a\u3069\u306e\u65b9\u6cd5\u4ee5\u5916\u306b\u3001\u96fb\u5b50\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3053\u3068\u3067\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5370\u7d19\u3092\u4e0d\u8981\u306b\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u96fb\u5b50\u5951\u7d04\u3068\u306f\u3001\u7d19\u3092\u4f7f\u308f\u305a\u306b\u30aa\u30f3\u30e9\u30a4\u30f3\u4e0a\u3067\u5951\u7d04\u3092\u5b8c\u7d50\u3055\u305b\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5370\u7d19\u7a0e\u306f\u3001\u8ab2\u7a0e\u6587\u66f8\u3092\u4f5c\u6210\u3057\u305f\u969b\u306b\u7d0d\u7a0e\u7fa9\u52d9\u304c\u6210\u7acb\u3057\u3001\u4f5c\u6210\u8005\u304c\u305d\u306e\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u300c\u4f5c\u6210\u300d\u3068\u306f\u3001\u8ab2\u7a0e\u6587\u66f8\u3068\u306a\u308b\u3079\u304d\u7528\u7d19\u306a\u3069\u306b\u8ab2\u7a0e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3001\u6587\u66f8\u306e\u76ee\u7684\u306b\u5f93\u3063\u3066\u884c\u4f7f\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u96fb\u5b50\u5951\u7d04\u306f\u3001\u4e00\u822c\u7684\u306b\u8ab2\u7a0e\u6587\u66f8\u306e\u300c\u4f5c\u6210\u300d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u96fb\u5b50\u5951\u7d04\u3067\u4e0d\u52d5\u7523\u58f2\u8cb7\u306e\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u5834\u5408\u3001\u5370\u7d19\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u96fb\u5b50\u5951\u7d04\u306b\u306f\u5370\u7d19\u304c\u304b\u304b\u3089\u306a\u3044\u6cd5\u7684\u6839\u62e0\u306b\u3064\u3044\u3066\u3088\u308a\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/contract\/basic\/2008\/\" data-lkc-id=\"19\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/contract\/basic\/wp-content\/uploads\/2021\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u5951\u7d04\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u96fb\u5b50\u5951\u7d04\u3067\u53ce\u5165\u5370\u7d19\u304c\u3044\u3089\u306a\u3044\u306e\u306f\u306a\u305c\uff1f\u6cd5\u7684\u6839\u62e0\u3092\u3082\u3068\u306b\u7406\u7531\u3092\u89e3\u8aac<\/div><div 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