{"id":2035,"date":"2022-02-04T15:38:59","date_gmt":"2022-02-04T06:38:59","guid":{"rendered":"https:\/\/biz.moneyforward.com\/contract\/basic\/?p=2035"},"modified":"2026-03-27T15:22:23","modified_gmt":"2026-03-27T06:22:23","slug":"%e9%9b%bb%e5%ad%90%e6%96%87%e6%9b%b8%e3%81%a8%e3%81%af%ef%bc%9f%e9%9b%bb%e5%ad%90%e5%8c%96%e6%96%87%e6%9b%b8%e3%81%ae%e6%af%94%e8%bc%83%e3%81%a8%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%80%81%e6%b3%a8","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/contract\/basic\/2035\/","title":{"rendered":"\u96fb\u5b50\u6587\u66f8\u3068\u306f\uff1f\u96fb\u5b50\u5316\u6587\u66f8\u306e\u6bd4\u8f03\u3068\u30e1\u30ea\u30c3\u30c8\u3001\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\uff01"},"content":{"rendered":"<p>\u30da\u30fc\u30d1\u30fc\u30ec\u30b9\u5316\u304c\u63a8\u9032\u3055\u308c\u3001\u300c\u96fb\u5b50\u6587\u66f8\u300d\u306b\u52a0\u3048\u300c\u96fb\u5b50\u5316\u6587\u66f8\u300d\u306e\u5229\u7528\u3082\u9032\u3093\u3067\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3088\u304f\u4f3c\u3066\u3044\u307e\u3059\u304c\u3001\u6b63\u3057\u304f\u6587\u66f8\u3092\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u306f\u305d\u308c\u305e\u308c\u306e\u610f\u5473\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u7279\u306b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/270\/\" data-internallinksmanager029f6b8e52c=\"248\" title=\"e-\u6587\u66f8\u6cd5\">e-\u6587\u66f8\u6cd5<\/a>\u3068<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44331\/\" data-internallinksmanager029f6b8e52c=\"72\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5<\/a>\u306e\u95a2\u4fc2\u3067\u306f\u91cd\u8981\u306a\u610f\u5473\u3092\u6301\u3064\u305f\u3081\u3001\u9069\u6cd5\u304b\u3064\u52b9\u7387\u7684\u306a\u6587\u66f8\u7ba1\u7406\u3092\u76ee\u6307\u3057\u3066\u3044\u308b\u65b9\u306f\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/library\/37251\/?provider=ec_basic&provider_info=cv.2035.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/library\/wp-content\/uploads\/2025\/03\/%E9%9B%BB%E5%AD%90%E5%A5%91%E7%B4%84%E3%81%AB%E3%81%A7%E3%81%8D%E3%82%8B%E5%A5%91%E7%B4%84%E6%9B%B8_%E3%81%A7%E3%81%8D%E3%81%AA%E3%81%84%E5%A5%91%E7%B4%84%E6%9B%B8-768x542.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u305d\u306e\u5951\u7d04\u66f8\u3001\u96fb\u5b50\u5316\u3067\u304d\u308b\uff1f\u3067\u304d\u306a\u3044\uff1f<\/p>\n                    <p class=\"advads-templates-box-text\">\u96fb\u5b50\u5951\u7d04\u306b\u300c\u3067\u304d\u308b\u5951\u7d04\u66f8\u300d\u3068\u300c\u3067\u304d\u306a\u3044\u5951\u7d04\u66f8\u300d\u3092\u307e\u3068\u3081\u305f\u8cc7\u6599\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div><\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u96fb\u5b50\u6587\u66f8\u3068\u96fb\u5b50\u5316\u6587\u66f8\u306e\u9055\u3044<\/h2>\n<p>\u6587\u66f8\u3092\u7d19\u3067\u306f\u306a\u304f\u3001\u30c7\u30b8\u30bf\u30eb\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4fdd\u5b58\u30fb\u7ba1\u7406\u3059\u308b\u65b9\u6cd5\u306f\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5206\u985e\u65b9\u6cd5\u306f\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u304c\u3001<span style=\"background-color: #ffff99;\"><b>\u4e8b\u696d\u8005\u304c\u6cd5\u4ee4\u306b\u5247\u3063\u305f\u904b\u7528\u3092\u884c\u3046\u306b\u3042\u305f\u3063\u3066\u306f\u300c\u96fb\u5b50\u6587\u66f8\u300d\u3068\u300c\u96fb\u5b50\u5316\u6587\u66f8\u300d\u306e\u9055\u3044\u304c\u91cd\u8981\u3067\u3059\u3002<\/b><\/span>\u3069\u3061\u3089\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u9069\u5207\u306a\u4fdd\u5b58\u30fb\u7ba1\u7406\u65b9\u6cd5\u304c\u5909\u308f\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u307e\u305a\u306f\u300c\u96fb\u5b50\u6587\u66f8\u300d\u3068\u300c\u96fb\u5b50\u5316\u6587\u66f8\u300d\u306e\u9055\u3044\u3092\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u96fb\u5b50\u6587\u66f8\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u96fb\u5b50\u6587\u66f8\u300d\u3068\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u30c7\u30b8\u30bf\u30eb\u60c5\u5831\u3068\u3057\u3066\u4f5c\u6210\u3055\u308c\u305f\u6587\u66f8\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span><br \/>\n\u30d1\u30bd\u30b3\u30f3\u3084\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3092\u4f7f\u3063\u3066\u4f5c\u6210\u3057\u305f\u30c6\u30ad\u30b9\u30c8\u30d5\u30a1\u30a4\u30eb\u306f\u3001\u96fb\u5b50\u6587\u66f8\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002Word\u3084\u30e1\u30e2\u30a2\u30d7\u30ea\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\" data-internallinksmanager029f6b8e52c=\"239\" title=\"\u4f1a\u8a08\u30bd\u30d5\u30c8\">\u4f1a\u8a08\u30bd\u30d5\u30c8<\/a>\u7b49\u3067\u4f5c\u6210\u3055\u308c\u305f\u6587\u66f8\u3082\u3059\u3079\u3066\u96fb\u5b50\u6587\u66f8\u3067\u3059\u3002<\/p>\n<p>\u5f8c\u8ff0\u306ee-\u6587\u66f8\u6cd5\u7b49\u304c\u65bd\u884c\u3055\u308c\u308b\u307e\u3067\u306f\u3001\u96fb\u5b50\u6587\u66f8\u3068\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u7d19\u3067\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u6587\u66f8\u304c\u591a\u304f\u3042\u308a\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u8fd1\u5e74\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306e\u6d41\u308c\u3092\u53d7\u3051\u3066\u96fb\u5b50\u6587\u66f8\u306e\u904b\u7528\u306f\u62e1\u5927\u3057\u3001\u6cd5\u6539\u6b63\u306b\u3088\u308a\u8981\u4ef6\u306a\u3069\u304c\u7de9\u548c\u3055\u308c\u305f\u3053\u3068\u3067\u3001\u4e8b\u696d\u8005\u306f\u96fb\u5b50\u6587\u66f8\u3092\u3088\u308a\u6271\u3044\u3084\u3059\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u96fb\u5b50\u5316\u6587\u66f8\u3068\u306f<\/h3>\n<p>\u300c\u96fb\u5b50\u5316\u6587\u66f8\u300d\u3082\u30c7\u30b8\u30bf\u30eb\u60c5\u5831\u3067\u3042\u308b\u70b9\u306f\u96fb\u5b50\u6587\u66f8\u3068\u540c\u3058\u3067\u3059\u304c\u3001<span style=\"background-color: #ffff99;\"><b>\u4e00\u822c\u7684\u306b\u4f7f\u7528\u3055\u308c\u308b\u610f\u5473\u3067\u306f\u3001\u96fb\u5b50\u5316\u6587\u66f8\u306f\u3082\u3068\u3082\u3068\u30c7\u30b8\u30bf\u30eb\u60c5\u5831\u3067\u306f\u306a\u304b\u3063\u305f\u6587\u66f8\u304c\u96fb\u5b50\u7684\u306b\u4fdd\u5b58\u3055\u308c\u305f\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span><br \/>\n\u96fb\u5b50\u5316\u6587\u66f8\u306f\u3001\u7d19\u3067\u4f5c\u6210\u3055\u308c\u305f\u6587\u66f8\u3092\u753b\u50cf\u30c7\u30fc\u30bf\u3068\u3057\u3066\u8aad\u307f\u8fbc\u3093\u3060\u3082\u306e\u3067\u3059\u3002\u7d19\u3067\u53d7\u9818\u3057\u305f\u66f8\u985e\u3092\u30b9\u30ad\u30e3\u30ca\u30fc\u3067\u8aad\u307f\u53d6\u308a\u3001\u96fb\u5b50\u5316\u3057\u305f\u3082\u306e\u306f\u96fb\u5b50\u5316\u6587\u66f8\u3067\u3059\u3002<\/p>\n<p>\u96fb\u5b50\u5316\u6587\u66f8\u3092\u5b9f\u969b\u306b\u904b\u7528\u3059\u308b\u969b\u306f\u3001\u9069\u7528\u3055\u308c\u308b\u6cd5\u4ee4\u306b\u304a\u3051\u308b\u5b9a\u7fa9\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6cd5\u4ee4\u3067\u306f\u3001\u5fc5\u305a\u3057\u3082\u300c\u96fb\u5b50\u5316\u6587\u66f8\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u96fb\u5b50\u6587\u66f8\u3067\u62c5\u4fdd\u3059\u3079\u304d\u8981\u7d20<\/h2>\n<p>\u96fb\u5b50\u6587\u66f8\u306e\u904b\u7528\u304c\u8a8d\u3081\u3089\u308c\u308c\u3070\u3001\u591a\u304f\u306e\u6069\u6075\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001<span style=\"background-color: #ffff99;\"><b>\u6cd5\u4ee4\u3067\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u96fb\u5b50\u6587\u66f8\u3068\u3057\u3066\u306e\u4fdd\u5b58\u304c\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u96fb\u5b50\u6587\u66f8\u306e\u904b\u7528\u3067\u306f\u300c\u898b\u8aad\u6027\u300d\u300c\u5b8c\u5168\u6027\u300d\u300c\u6a5f\u5bc6\u6027\u300d\u300c\u691c\u7d22\u6027\u300d\u3092\u62c5\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u306b\u3088\u3063\u3066\u3069\u306e\u8981\u7d20\u3092\u6e80\u305f\u3059\u3079\u304d\u304b\u3001\u3069\u308c\u307b\u3069\u306e\u6c34\u6e96\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>1.\u898b\u8aad\u6027<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u898b\u8aad\u6027\u300d\u306f\u6700\u3082\u91cd\u8981\u306a\u8981\u7d20\u3068\u3044\u3048\u307e\u3059\uff08\u300c\u53ef\u8996\u6027\u300d\u3068\u8868\u8a18\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308b\uff09\u3002<\/b><\/span>\u4ed6\u306e\u8981\u7d20\u3068\u6bd4\u3079\u3066\u3082\u3001\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u3068\u3057\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u975e\u5e38\u306b\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u898b\u8aad\u6027\u306f\u3001\u96fb\u5b50\u6587\u66f8\u306e\u5185\u5bb9\u304c\u554f\u984c\u306a\u304f\u898b\u3048\u3001\u8aad\u3081\u308b\u3053\u3068\u3067\u5099\u308f\u308a\u307e\u3059\u3002\u6587\u5b57\u304c\u304d\u3061\u3093\u3068\u8aad\u3081\u306a\u3044\u72b6\u614b\u3067\u306f\u3001\u898b\u8aad\u6027\u304c\u3042\u308b\u3068\u306f\u3044\u3048\u307e\u305b\u3093\u3002\u30d1\u30bd\u30b3\u30f3\u306e\u753b\u9762\u4e0a\u3067\u306f\u3063\u304d\u308a\u3068\u8aad\u3081\u3066\u3001\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3057\u3066\u3082\u306f\u3063\u304d\u308a\u3068\u8aad\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u898b\u8aad\u6027\u306f\u3001\u30b9\u30ad\u30e3\u30ca\u30fc\u3067\u8aad\u307f\u8fbc\u3093\u3067\u4fdd\u5b58\u3057\u305f\u30c7\u30fc\u30bf\u3084\u96fb\u5b50\u5316\u6587\u66f8\u306b\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u89e3\u50cf\u5ea6\u3084\u968e\u8abf\u30fb\u8272\u8abf\u306a\u3069\u306e\u8a2d\u5b9a\u304c\u9069\u5207\u306b\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3068\u3001\u898b\u8aad\u6027\u304c\u62c5\u4fdd\u3055\u308c\u307e\u305b\u3093\u3002<br \/>\n\u30c7\u30fc\u30bf\u5bb9\u91cf\u3092\u524a\u6e1b\u3059\u308b\u305f\u3081\u306b\u5727\u7e2e\u3092\u884c\u3046\u969b\u306f\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u5727\u7e2e\u65b9\u5f0f\u3084\u5727\u7e2e\u7387\u306b\u3088\u3063\u3066\u306f\u3001\u898b\u8aad\u6027\u304c\u5931\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>2.\u5b8c\u5168\u6027<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u5b9a\u671f\u9593\u306e\u4fdd\u5b58\u7fa9\u52d9\u3092\u679c\u305f\u3059\u3068\u3044\u3046\u89b3\u70b9\u3067\u3001\u300c\u5b8c\u5168\u6027\u300d\u3082\u91cd\u8981\u3067\u3059\u3002<\/b><\/span><br \/>\n\u5b8c\u5168\u6027\u306f\u6587\u66f8\u306e\u78ba\u5b9f\u6027\u30fb\u4fe1\u983c\u6027\u3092\u5de6\u53f3\u3059\u308b\u3082\u306e\u3067\u3001\u3055\u3089\u306b\u300c\u771f\u6b63\u6027\u300d\u3068\u300c\u4fdd\u5b58\u6027\u300d\u306b\u5206\u3051\u3066\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>\u771f\u6b63\u6027<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u3042\u308b\u4f5c\u6210\u8005\u304c\u3001\u3042\u308b\u6587\u66f8\u3092\u78ba\u304b\u306b\u4f5c\u6210\u3057\u305f\u3053\u3068\u3092\u793a\u305b\u308b\u5834\u5408\u306f\u3001\u771f\u6b63\u6027\u304c\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/b><\/span><br \/>\n\u771f\u6b63\u6027\u306b\u304a\u3044\u3066\u306f\u3001\u6587\u66f8\u304c\u6539\u3056\u3093\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u91cd\u8996\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u96fb\u5b50\u6587\u66f8\u306e\u771f\u6b63\u6027\u306b\u3064\u3044\u3066\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u3069\u306e\u3088\u3046\u306a\u6280\u8853\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002\u771f\u6b63\u6027\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u30ed\u30b0\u7ba1\u7406\u6a5f\u80fd\u3084\u96fb\u5b50\u7f72\u540d\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3068\u3044\u3063\u305f\u6280\u8853\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<h4>\u4fdd\u5b58\u6027<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u4fdd\u5b58\u6027\u306f\u3001\u6587\u66f8\u304c\u7834\u640d\u30fb\u6d88\u6ec5\u3057\u306a\u3044\u3068\u3044\u3046\u6027\u8cea\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span><br \/>\n\u5b8c\u5168\u6027\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081\u306b\u306f\u771f\u6b63\u6027\u306b\u52a0\u3048\u3001\u4fdd\u5b58\u6027\u304c\u5099\u308f\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4fdd\u5b58\u6027\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081\u306b\u306f\u8a18\u9332\u5a92\u4f53\u3092\u53b3\u91cd\u306b\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u306b\u52a0\u3048\u3066\u3001\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3084\u30a2\u30af\u30bb\u30b9\u5236\u9650\u3001\u64cd\u4f5c\u30df\u30b9\u306e\u9632\u6b62\u3068\u3044\u3063\u305f\u5bfe\u7b56\u304c\u6709\u52b9\u3067\u3059\u3002<br \/>\n\u52a0\u3048\u3066\u3001\u30cf\u30fc\u30c9\u30c7\u30a3\u30b9\u30af\u7b49\u306e\u8a18\u9332\u5a92\u4f53\u306e\u7d4c\u5e74\u52a3\u5316\u3092\u8003\u616e\u3057\u305f\u904b\u7528\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>3.\u6a5f\u5bc6\u6027<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6a5f\u5bc6\u6027\u3068\u306f\u3001\u6587\u66f8\u306e\u6f0f\u3048\u3044\u3084\u76d7\u307f\u898b\u3001\u76d7\u96e3\u306a\u3069\u3092\u9632\u6b62\u3067\u304d\u308b\u6027\u8cea\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span>\u7279\u306b\u96fb\u5b50\u6587\u66f8\u306e\u5834\u5408\u306f\u7269\u7406\u7684\u306a\u554f\u984c\u306b\u52a0\u3048\u3001\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u5bfe\u7b56\u3082\u6a5f\u5bc6\u6027\u306e\u62c5\u4fdd\u306b\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<br \/>\n\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u6a29\u9650\u8005\u4ee5\u5916\u306b\u3088\u308b\u30a2\u30af\u30bb\u30b9\u3092\u9632\u6b62\u3059\u308b\u3053\u3068\u3084\u3001\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30a6\u30a4\u30eb\u30b9\u306e\u4fb5\u5165\u3092\u9632\u6b62\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u4f01\u696d\u304c\u6271\u3046\u96fb\u5b50\u6587\u66f8\u306b\u306f\u3001\u53d6\u5f15\u5148\u3084\u9867\u5ba2\u306e\u30d7\u30e9\u30a4\u30d0\u30b7\u30fc\u60c5\u5831\u3084\u81ea\u793e\u306e\u55b6\u696d\u79d8\u5bc6\u306a\u3069\u3082\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u6cd5\u5f8b\u3067\u6a5f\u5bc6\u6027\u306e\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u5bfe\u7b56\u3092\u8b1b\u3058\u308b\u3079\u304d\u3067\u3059\u3002<\/p>\n<p>\u8fd1\u5e74\u306f\u30b5\u30a4\u30d0\u30fc\u653b\u6483\u304c\u8907\u96d1\u5316\u30fb\u5de7\u5999\u5316\u3057\u3066\u304a\u308a\u3001\u5b8c\u5168\u306b\u9632\u3050\u3053\u3068\u306f\u96e3\u3057\u3044\u305f\u3081\u3001\u6a5f\u5bc6\u6027\u306e\u62c5\u4fdd\u306f\u7279\u306b\u91cd\u8981\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h3>4.\u691c\u7d22\u6027<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f5c\u696d\u52b9\u7387\u306a\u3069\u3001\u5b9f\u52d9\u306e\u89b3\u70b9\u3067\u306f\u300c\u691c\u7d22\u6027\u300d\u3082\u91cd\u8981\u3067\u3059\u3002<\/b><\/span><br \/>\n\u691c\u7d22\u6027\u3068\u306f\u3001\u7279\u5b9a\u306e\u6587\u66f8\u3092\u63a2\u3057\u51fa\u305b\u308b\u72b6\u614b\u3092\u6307\u3057\u307e\u3059\u3002\u7279\u306b\u96fb\u5b50\u6587\u66f8\u306e\u5834\u5408\u306f\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u691c\u7d22\u3057\u3066\u3001\u3059\u3050\u306b\u76ee\u7684\u306e\u6587\u66f8\u3092\u7279\u5b9a\u3067\u304d\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u96fb\u5b50\u6587\u66f8\u306f\u7d19\u304c\u5b58\u5728\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u691c\u7d22\u6027\u304c\u306a\u3051\u308c\u3070\u76ee\u7684\u306e\u6587\u66f8\u3092\u63a2\u3057\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306a\u3069\u306e\u6cd5\u4ee4\u306b\u3088\u3063\u3066\u3001\u691c\u7d22\u6027\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf\" rel=\"noopener\" target=\"_blank\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f | \u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u6cd5\u5f8b\u4e0a\u306e\u8981\u4ef6\u3068\u3057\u3066\u691c\u7d22\u6027\u304c\u6c42\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u96fb\u5b50\u6587\u66f8\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u6d3b\u304b\u3059\u305f\u3081\u306b\u306f\u691c\u7d22\u6027\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u96fb\u5b50\u6587\u66f8\u306b\u306f\u52b9\u7387\u7684\u306a\u6587\u66f8\u7ba1\u7406\u30fb\u904b\u7528\u304c\u671f\u5f85\u3055\u308c\u3066\u304a\u308a\u3001\u691c\u7d22\u6027\u3092\u6b20\u3044\u3066\u306f\u304b\u3048\u3063\u3066\u4f5c\u696d\u52b9\u7387\u304c\u4f4e\u4e0b\u3057\u3066\u3057\u307e\u3046\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u96fb\u5b50\u6587\u66f8\u306b\u95a2\u308f\u308b\u6cd5\u5f8b<\/h2>\n<p>\u96fb\u5b50\u6587\u66f8\u306b\u306f\u6c42\u3081\u3089\u308c\u308b\u8981\u4ef6\u304c\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u304c\u3001\u8981\u4ef6\u306f\u9069\u7528\u3055\u308c\u308b\u6cd5\u4ee4\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6587\u66f8\u306e\u7a2e\u985e\u3084\u6587\u66f8\u3092\u4f5c\u6210\u30fb\u4fdd\u5b58\u3059\u308b\u4e3b\u4f53\u3001\u305d\u3053\u3067\u9069\u7528\u3055\u308c\u308b\u6cd5\u4ee4\u3092\u8003\u3048\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f01\u696d\u306b\u52e4\u3081\u308b\u65b9\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u5c11\u306a\u304f\u3068\u3082\u4ee5\u4e0b\u3067\u8aac\u660e\u3059\u308b\u300ce-\u6587\u66f8\u6cd5\u300d\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u300d\u306e\u5185\u5bb9\u306f\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<h3>e-\u6587\u66f8\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300ce-\u6587\u66f8\u6cd5\u300d\u306f\u3001\u6c11\u9593\u306b\u304a\u3051\u308b\u6587\u66f8\u7b49\u306e\u96fb\u5b50\u7684\u4fdd\u5b58\u3092\u5bb9\u8a8d\u3059\u308b\u6cd5\u5f8b\u306e\u901a\u79f0\u3067\u3059\u3002<\/b><\/span><br \/>\n\u4ee5\u4e0b\u306e2\u3064\u306e\u6cd5\u5f8b\u3092\u307e\u3068\u3081\u3066\u300ce-\u6587\u66f8\u6cd5\u300d\u3068\u547c\u3093\u3067\u304a\u308a\u3001\u6b63\u5f0f\u306b\u7279\u5b9a\u306e\u300ce-\u6587\u66f8\u6cd5\u300d\u3068\u3044\u3046\u6cd5\u5f8b\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li>e-\u6587\u66f8\u901a\u5247\u6cd5\uff08\u6c11\u9593\u4e8b\u696d\u8005\u7b49\u304c\u884c\u3046\u66f8\u9762\u306e\u4fdd\u5b58\u7b49\u306b\u304a\u3051\u308b\u60c5\u5831\u901a\u4fe1\u306e\u6280\u8853\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff09<\/li>\n<li>e-\u6587\u66f8\u6574\u5099\u6cd5\uff08\u6c11\u9593\u4e8b\u696d\u8005\u7b49\u304c\u884c\u3046\u66f8\u9762\u306e\u4fdd\u5b58\u7b49\u306b\u304a\u3051\u308b\u60c5\u5831\u901a\u4fe1\u306e\u6280\u8853\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u65bd\u884c\u306b\u4f34\u3046\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff09<\/li>\n<\/ul>\n<p>e-\u6587\u66f8\u6cd5\u304c\u65bd\u884c\u3055\u308c\u308b\u524d\u306f\u3001\u6cd5\u4ee4\u306b\u3088\u308a\u7d19\u3067\u306e\u4fdd\u5b58\u3057\u304b\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u6587\u66f8\u304c\u591a\u304f\u3001\u4f01\u696d\u6d3b\u52d5\u7b49\u306e\u52b9\u7387\u3092\u963b\u5bb3\u3059\u308b\u8981\u56e0\u306b\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u60c5\u5831\u901a\u4fe1\u6280\u8853\u304c\u767a\u5c55\u3057\u3001\u96fb\u5b50\u7684\u306a\u4fdd\u5b58\u304c\u53ef\u80fd\u306b\u306a\u3063\u305f\u3053\u3068\u3092\u53d7\u3051\u3066\u3001e-\u6587\u66f8\u6cd5\u304c\u5236\u5b9a\u3055\u308c\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u300ce-\u6587\u66f8\u901a\u5247\u6cd5\u300d\u3067\u306f\u3001\u6c11\u9593\u4f01\u696d\u7b49\u304c\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u308b\u4fdd\u5b58\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u5171\u901a\u4e8b\u9805\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u7d19\u3067\u306e\u4fdd\u5b58\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u6cd5\u5f8b\u304c\u591a\u304f\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u540c\u6cd5\u306e\u65bd\u884c\u306b\u3088\u3063\u3066\u5404\u6cd5\u5f8b\u3092\u6539\u6b63\u3059\u308b\u3053\u3068\u306a\u304f\u96fb\u5b50\u4fdd\u5b58\u304c\u8a8d\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u306e\u3067\u3059\u3002<br \/>\n\u300ce-\u6587\u66f8\u6574\u5099\u6cd5\u300d\u306f\u3001\u901a\u5247\u6cd5\u306b\u3088\u308b\u5171\u901a\u4e8b\u9805\u306e\u9069\u7528\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u306a\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u5225\u9014\u500b\u5225\u6cd5\u3092\u5b9a\u3081\u308b\u306a\u3069\u3057\u3066\u5fc5\u8981\u306a\u898f\u5b9a\u3092\u6574\u5099\u3057\u305f\u6cd5\u5f8b\u3067\u3059\u3002\u6b21\u9805\u3067\u8aac\u660e\u3059\u308b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3082\u3001e-\u6587\u66f8\u6574\u5099\u6cd5\u306e\u65bd\u884c\u3092\u53d7\u3051\u3066\u6539\u6b63\u3055\u308c\u305f\u6cd5\u5f8b\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u898b\u8aad\u6027\u3084\u5b8c\u5168\u6027\u3068\u3044\u3063\u305f\u5177\u4f53\u7684\u306a\u8981\u4ef6\u306a\u3069\u306fe-\u6587\u66f8\u6cd5\u3067\u898f\u5b9a\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u6587\u66f8\u306e\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u5404\u7701\u5e81\u304c\u7701\u4ee4\u306b\u3088\u3063\u3066\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/01.htm\" rel=\"noopener\" target=\"_blank\">\u5236\u5ea6\u5275\u8a2d\u7b49\u306e\u80cc\u666f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h4>e-\u6587\u66f8\u6cd5\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6587\u66f8<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>e-\u6587\u66f8\u6cd5\u306f\u3001\u6cd5\u4ee4\u3067\u7d19\u3067\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u305f\u4e00\u5b9a\u306e\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u96fb\u5b50\u6587\u66f8\u7b49\u306e\u4fdd\u5b58\u3092\u8a8d\u3081\u308b\u6cd5\u5f8b\u3067\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u540c\u6cd5\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6587\u66f8\u306f\u300c\u6cd5\u5b9a\u4fdd\u5b58\u6587\u66f8\u300d\u3067\u3059\u3002<br \/>\n\u5951\u7d04\u66f8\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/92\/\" data-internallinksmanager029f6b8e52c=\"447\" title=\"\u4f1a\u8a08\u5e33\u7c3f\">\u4f1a\u8a08\u5e33\u7c3f<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/invoice\/\" data-internallinksmanager029f6b8e52c=\"459\" title=\"\u8acb\u6c42\u66f8\">\u8acb\u6c42\u66f8<\/a>\u3001\u6ce8\u6587\u66f8\u306a\u3069\u306e\u7a0e\u52d9\u95a2\u9023\u66f8\u985e\u306e\u307b\u304b\u3001\u682a\u4e3b\u7dcf\u4f1a\u8b70\u4e8b\u9332\u3084<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/107\/\" data-internallinksmanager029f6b8e52c=\"383\" title=\"\u53d6\u7de0\u5f79\u4f1a\">\u53d6\u7de0\u5f79\u4f1a<\/a>\u8b70\u4e8b\u9332\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/2071\/\" data-internallinksmanager029f6b8e52c=\"65\" title=\"\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/a>\u3001\u4eba\u4e8b\u95a2\u9023\u306e\u66f8\u985e\u306a\u3069\u306b\u3082\u540c\u6cd5\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u300d\u306f\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u7b49\u306b\u3064\u3044\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u306a\u3069\u306e\u7279\u4f8b\u3092\u5b9a\u3081\u305f\u6cd5\u5f8b\u3067\u3059\u3002<\/b><\/span>\u7d19\u3067\u306e\u4fdd\u5b58\u3060\u3051\u3067\u306a\u304f\u3001\u96fb\u5b50\u6587\u66f8\u30fb\u96fb\u5b50\u5316\u6587\u66f8\u3068\u3057\u3066\u306e\u4fdd\u5b58\u3092\u8a8d\u3081\u308b\u8981\u4ef6\u3084\u65b9\u6cd5\u306a\u3069\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u540c\u6cd5\u3082\u8da3\u65e8\u306fe-\u6587\u66f8\u6cd5\u306b\u8fd1\u304f\u3001\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u306b\u4fc2\u308b\u8ca0\u62c5\u306e\u8efd\u6e1b\u3092\u76ee\u7684\u3068\u3057\u3066\u5236\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4f01\u696d\u6d3b\u52d5\u306b\u304a\u3044\u3066\u767a\u751f\u3059\u308b\u305d\u306e\u4ed6\u306e\u66f8\u985e\u3068\u6bd4\u3079\u3066\u3082\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306b\u95a2\u308f\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306f\u3088\u308a\u91cd\u8981\u5ea6\u304c\u9ad8\u3044\u3068\u3044\u3048\u308b\u305f\u3081\u3001e-\u6587\u66f8\u6cd5\u3060\u3051\u3067\u306a\u304f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3082\u9069\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u306f\u3001\u5404\u7a0e\u6cd5\u306b\u3066\u7d19\u3067\u306e\u4fdd\u5b58\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u66f8\u985e\u3067\u3082\u3001\u4ee5\u4e0b\u306e3\u533a\u5206\u306b\u3088\u308b\u96fb\u78c1\u7684\u8a18\u9332\u3067\u306e\u4fdd\u5b58\u3092\u8a8d\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n<table id=\"tablepress-64\" class=\"tablepress tablepress-id-64\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><center>\u533a\u5206<\/center><\/th><th class=\"column-2\"><center>\u5185\u5bb9<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/td><td class=\"column-2\">\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u3057\u305f\u66f8\u985e\u3092\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3059\u308b\u3053\u3068<br \/>\n\u4f8b\uff09\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u96fb\u5b50\u7684\u306b\u4f5c\u6210<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">\u30b9\u30ad\u30e3\u30ca\u30fc\u4fdd\u5b58<\/td><td class=\"column-2\">\u7d19\u3067\u53d7\u9818\u30fb\u4f5c\u6210\u3057\u305f\u66f8\u985e\u3092\u753b\u50cf\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u3053\u3068\uff08\u96fb\u5b50\u5316\u6587\u66f8\uff09<br \/>\n\u4f8b\uff09\u53d7\u9818\u30fb\u4f5c\u6210\u3057\u305f\u7d19\u3092\u30b9\u30ad\u30e3\u30f3\u3057\u3066\u4f5c\u6210<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">\u96fb\u5b50\u53d6\u5f15<\/td><td class=\"column-2\">\u96fb\u5b50\u7684\u306b\u6388\u53d7\u3057\u305f\u53d6\u5f15\u60c5\u5831\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58<br \/>\n\u4f8b\uff09\u30e1\u30fc\u30eb\u7b49\u3067\u3084\u308a\u53d6\u308a\u3057\u305f\u60c5\u5831\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-64 from cache -->\n<h4>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6587\u66f8<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u8ab2\u7a0e\u306b\u4fc2\u308b\u6587\u66f8\u3067\u3001\u5927\u304d\u304f\u300c\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u300d\u300c\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u300d\u300c\u96fb\u5b50\u53d6\u5f15\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u300d\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span><br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/198\/\" data-internallinksmanager029f6b8e52c=\"243\" title=\"\u7dcf\u52d8\u5b9a\u5143\u5e33\">\u7dcf\u52d8\u5b9a\u5143\u5e33<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/111\/\" data-internallinksmanager029f6b8e52c=\"483\" title=\"\u4ed5\u8a33\u5e33\">\u4ed5\u8a33\u5e33<\/a>\u306a\u3069\u306f\u300c\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u300d\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" data-internallinksmanager029f6b8e52c=\"484\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\u985e\u3084<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" data-internallinksmanager029f6b8e52c=\"562\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a>\u30fb\u5951\u7d04\u66f8\u30fb\u8acb\u6c42\u66f8\u306a\u3069\u306e\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306f\u300c\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u300d\u3001\u96fb\u5b50\u5951\u7d04\u3084\u30e1\u30fc\u30eb\u7b49\u306e\u30c7\u30fc\u30bf\u306f\u300c\u96fb\u5b50\u53d6\u5f15\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u9069\u7528\u3055\u308c\u3001\u540c\u6642\u306be-\u6587\u66f8\u6cd5\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u96fb\u5b50\u6587\u66f8\u306b\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u6cd5\u5f8b\u304c\u6574\u5099\u3055\u308c\u3001\u6587\u66f8\u3092\u96fb\u5b50\u7684\u306b\u4fdd\u5b58\u3059\u308b\u65b9\u5411\u306b\u9032\u3093\u3067\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u7d19\u306e\u307e\u307e\u904b\u7528\u3059\u308b\u5834\u5408\u306b\u6bd4\u3079\u3066\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u3089\u308c\u308b\u304b\u3089\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u305d\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u66f8\u985e\u4fdd\u5b58\u306e\u7269\u7406\u7684\u306a\u5834\u6240\u3092\u53d6\u3089\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u7684\u306b\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u4fdd\u5b58\u30b9\u30da\u30fc\u30b9\u304c\u4e0d\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/b><\/span><br \/>\n\u7d19\u3067\u306e\u4fdd\u5b58\u3057\u304b\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u6642\u306f\u3001\u65e5\u3005\u767a\u751f\u3059\u308b\u66f8\u985e\u3092\u4fdd\u7ba1\u3059\u308b\u305f\u3081\u306b\u5927\u304d\u306a\u30b9\u30da\u30fc\u30b9\u304c\u5fc5\u8981\u3067\u3057\u305f\u3002\u30aa\u30d5\u30a3\u30b9\u304c\u4fdd\u7ba1\u66f8\u985e\u306b\u3088\u3063\u3066\u72ed\u304f\u306a\u308a\u3001\u5009\u5eab\u306a\u3069\u3092\u501f\u308a\u308c\u3070\u4f59\u8a08\u306a\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u96fb\u5b50\u6587\u66f8\u306e\u307e\u307e\u4fdd\u5b58\u3067\u304d\u308c\u3070\u3001\u3053\u306e\u3088\u3046\u306a\u7269\u7406\u7684\u30b9\u30da\u30fc\u30b9\u306e\u554f\u984c\u306f\u89e3\u6d88\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7d19\u4ee3\u3084\u90f5\u9001\u306e\u30b3\u30b9\u30c8\u304c\u524a\u6e1b\u3067\u304d\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u6587\u66f8\u3084\u96fb\u5b50\u5316\u6587\u66f8\u306f\u3001\u5bb9\u6613\u306b\u9001\u4fe1\u3067\u304d\u307e\u3059\u3002<\/b><\/span><br \/>\n\u7d19\u4ee3\u3084\u30a4\u30f3\u30af\u4ee3\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3057\u3001\u90f5\u9001\u8cbb\u3082\u4e0d\u8981\u3067\u3059\u3002<br \/>\n\u96fb\u5b50\u6587\u66f8\u3084\u96fb\u5b50\u5316\u6587\u66f8\u306f\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u74b0\u5883\u3055\u3048\u3042\u308c\u3070\u9001\u4fe1\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u66f8\u985e\u696d\u52d9\u3092\u52b9\u7387\u5316\u3067\u304d\u308b<\/h3>\n<p>\u5370\u5237\u3084\u90f5\u9001\u306e\u30b3\u30b9\u30c8\u304c\u767a\u751f\u3057\u306a\u3044\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u624b\u9593\u3082\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u66f8\u985e\u306b\u95a2\u9023\u3057\u3066\u751f\u3058\u308b\u3055\u307e\u3056\u307e\u306a\u696d\u52d9\u306e\u52b9\u7387\u5316\u3092\u56f3\u308c\u307e\u3059\u3002<br \/>\n\u5916\u90e8\u3068\u306e\u3084\u308a\u53d6\u308a\u3060\u3051\u3067\u306a\u304f\u3001\u793e\u5185\u3067\u306e\u60c5\u5831\u5171\u6709\u304c\u5186\u6ed1\u306b\u306a\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u3082\u696d\u52d9\u52b9\u7387\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002\u308f\u3056\u308f\u3056\u7d19\u3092\u624b\u6e21\u3057\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u30d1\u30bd\u30b3\u30f3\u7b49\u306e\u753b\u9762\u4e0a\u3067\u64cd\u4f5c\u3092\u3059\u308c\u3070\u77ac\u6642\u306b\u66f8\u985e\u3092\u9001\u4fe1\u3067\u304d\u307e\u3059\u3002\u53d7\u9818\u3059\u308b\u5074\u3082\u305d\u306e\u5834\u306b\u5728\u5e2d\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u306a\u304f\u3001\u597d\u304d\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u30a2\u30af\u30bb\u30b9\u3059\u308c\u3070\u6587\u66f8\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u3053\u3068\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/41995\/\" data-internallinksmanager029f6b8e52c=\"507\" title=\"\u30c6\u30ec\u30ef\u30fc\u30af\">\u30c6\u30ec\u30ef\u30fc\u30af<\/a>\u306e\u4fc3\u9032\u306b\u3082\u3064\u306a\u304c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u4fdd\u7ba1\u30b9\u30da\u30fc\u30b9\u306e\u554f\u984c\u304c\u89e3\u6d88\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3082\u696d\u52d9\u52b9\u7387\u306f\u5411\u4e0a\u3057\u307e\u3059\u3002\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u306e\u624b\u9593\u304c\u7701\u3051\u3001\u691c\u7d22\u6027\u304c\u62c5\u4fdd\u3055\u308c\u3066\u3044\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3059\u308c\u3070\u66f8\u985e\u3092\u63a2\u3059\u6642\u9593\u3082\u5927\u5e45\u306b\u77ed\u7e2e\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u66f8\u985e\u306e\u52a3\u5316\u3084\u7d1b\u5931\u3092\u9632\u3052\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u6587\u66f8\u3084\u96fb\u5b50\u5316\u6587\u66f8\u306f\u3001\u57fa\u672c\u7684\u306b\u52a3\u5316\u3057\u307e\u305b\u3093\u3002<\/b><\/span>\u96fb\u5b50\u6587\u66f8\u306e\u904b\u7528\u4f53\u5236\u3092\u6574\u3048\u308c\u3070\u3001\u7d1b\u5931\u306e\u30ea\u30b9\u30af\u3082\u307b\u307c\u306a\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u7d19\u306e\u66f8\u985e\u306f\u7834\u308c\u305f\u308a\u3001\u5370\u5237\u3057\u305f\u6587\u5b57\u304c\u8584\u304f\u306a\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u96fb\u5b50\u7684\u306b\u4fdd\u5b58\u3057\u3066\u3044\u308b\u6587\u66f8\u306b\u306f\u3053\u306e\u3088\u3046\u306a\u554f\u984c\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u96fb\u5b50\u6587\u66f8\u30fb\u96fb\u5b50\u5316\u6587\u66f8\u306f\u4fdd\u5b58\u6027\u304c\u975e\u5e38\u306b\u9ad8\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u30c7\u30b8\u30bf\u30eb\u30c7\u30fc\u30bf\u3067\u3082\u3001\u7570\u306a\u308b\u30c7\u30fc\u30bf\u5f62\u5f0f\u306b\u5909\u63db\u3057\u305f\u5834\u5408\u3084\u5727\u7e2e\u3057\u305f\u5834\u5408\u306a\u3069\u306f\u52a3\u5316\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u7de8\u96c6\u7b49\u3092\u884c\u3046\u969b\u306f\u53ef\u9006\u6027\u306e\u6709\u7121\u306b\u5341\u5206\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u66f8\u985e\u306e\u96fb\u5b50\u5316\u3092\u884c\u3046\u6642\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u96fb\u5b50\u7684\u306a\u4fdd\u5b58\u3092\u3059\u308b\u3053\u3068\u3067\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3067\u304d\u307e\u3059\u304c\u3001\u3044\u304f\u3064\u304b\u6ce8\u610f\u3059\u3079\u304d\u70b9\u3082\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u6cd5\u4ee4\u9075\u5b88\u306f\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u96fb\u5b50\u4fdd\u5b58\u306e\u969b\u306e\u4fdd\u5b58\u8981\u4ef6\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>e-\u6587\u66f8\u6cd5\u306b\u304a\u3044\u3066\u306f\u6587\u66f8\u306e\u300c\u898b\u8aad\u6027\u300d\u300c\u5b8c\u5168\u6027\u300d\u300c\u6a5f\u5bc6\u6027\u300d\u300c\u691c\u7d22\u6027\u300d\u304c\u91cd\u8981\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u4ed6\u306e\u6cd5\u4ee4\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u3053\u308c\u3089\u306e\u8981\u7d20\u3092\u62c5\u4fdd\u3059\u308b\u3053\u3068\u306f\u5927\u5207\u3067\u3059\u3002<br \/>\n\u5185\u5bb9\u3092\u306f\u3063\u304d\u308a\u3068\u8aad\u307f\u53d6\u308c\u3001\u6539\u3056\u3093\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30ec\u30d9\u30eb\u306e\u9ad8\u3044\u30b7\u30b9\u30c6\u30e0\u3067\u7ba1\u7406\u3055\u308c\u3001\u3059\u3050\u306b\u30d5\u30a1\u30a4\u30eb\u306b\u30a2\u30af\u30bb\u30b9\u3067\u304d\u308b\u72b6\u614b\u306b\u4fdd\u3064\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u6587\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u306b\u300c\u771f\u5b9f\u6027\u300d\u3068\u300c\u53ef\u8996\u6027\u300d\u306e\u8981\u4ef6\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u306b\u6cbf\u3063\u305f\u904b\u7528\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n<table id=\"tablepress-65\" class=\"tablepress tablepress-id-65 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\" style=\"width:15%;\"><center>\u8981\u4ef6<\/center><\/th><th class=\"column-2\" style=\"width:25%;\"><center>\u78ba\u4fdd\u3059\u3079\u304d\u4e8b\u9805<\/center><\/th><th class=\"column-3\" style=\"width:60%;\"><center>\u8a73\u7d30<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td rowspan=\"3\" class=\"column-1\">\u771f\u5b9f\u6027<\/td><td class=\"column-2\">\u8a02\u6b63\u30fb\u524a\u9664\u5c65\u6b74<\/td><td class=\"column-3\">\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u7b49\u306b\u4ee5\u4e0b\u306e\u6a5f\u80fd\u304c\u5fc5\u8981<br \/>\n\uff081\uff09\u5e33\u7c3f\u306b\u4fc2\u308b\u8a18\u9332\u4e8b\u9805\u306b\u3064\u3044\u3066\u8a02\u6b63\u30fb\u524a\u9664\u3092\u884c\u3063\u305f\u6642\u3001\u3053\u308c\u3089\u306e\u4e8b\u5b9f\u3084\u5185\u5bb9\u304c\u78ba\u8a8d\u3067\u304d\u308b\u3053\u3068<br \/>\n\uff082\uff09\u5e33\u7c3f\u306b\u4fc2\u308b\u8a18\u9332\u4e8b\u9805\u306e\u5165\u529b\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u696d\u52d9\u306e\u51e6\u7406\u306b\u5fc5\u8981\u306a\u671f\u9593\u306e\u7d4c\u904e\u5f8c\u306b\u884c\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u4e8b\u5b9f\u304c\u78ba\u8a8d\u3067\u304d\u308b\u3053\u3068<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-2\">\u76f8\u4e92\u95a2\u9023\u6027<\/td><td class=\"column-3\">\u95a2\u9023\u3059\u308b\u4ed6\u306e\u5e33\u7c3f\u306e\u8a18\u9332\u4e8b\u9805\u3068\u306e\u9593\u3067\u3001\u76f8\u4e92\u306b\u305d\u306e\u95a2\u9023\u6027\u3092\u78ba\u8a8d\u3067\u304d\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-2\">\u95a2\u4fc2\u66f8\u985e\u7b49\u306e\u5099\u4ed8\u3051<\/td><td class=\"column-3\">\u5e33\u7c3f\u306b\u4fc2\u308b\u30b7\u30b9\u30c6\u30e0\u306e\u4ed5\u69d8\u66f8\u3084\u64cd\u4f5c\u8aac\u660e\u66f8\u3001\u4e8b\u52d9\u51e6\u7406\u30de\u30cb\u30e5\u30a2\u30eb\u306a\u3069\u306e\u5099\u4ed8\u3051\u3092\u3059\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td rowspan=\"2\" class=\"column-1\">\u53ef\u8996\u6027<\/td><td class=\"column-2\">\u898b\u8aad\u53ef\u80fd\u6027<\/td><td class=\"column-3\">\u96fb\u78c1\u7684\u8a18\u9332\u304c\u3001\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u53ca\u3073\u660e\u77ad\u306a\u72b6\u614b\u3067\u901f\u3084\u304b\u306b\u51fa\u529b\u3067\u304d\u308b\u3088\u3046\u3001\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3084\u30d7\u30ea\u30f3\u30bf\u3001\u4e26\u3073\u306b\u3053\u308c\u3089\u306e\u64cd\u4f5c\u8aac\u660e\u66f8\u3092\u5099\u4ed8\u3051\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-2\">\u691c\u7d22\u6a5f\u80fd<\/td><td class=\"column-3\">\u4ee5\u4e0b\u306e\u691c\u7d22\u6a5f\u80fd\u304c\u5fc5\u8981<br \/>\n\uff081\uff09\u53d6\u5f15\u5e74\u6708\u65e5\u3001\u53d6\u5f15\u91d1\u984d\u3001\u53d6\u5f15\u5148\u3092\u691c\u7d22\u6761\u4ef6\u3068\u3057\u3066\u8a2d\u5b9a\u3059\u308b\u3053\u3068<br \/>\n\uff082\uff09\u65e5\u4ed8\u3084\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u7bc4\u56f2\u3092\u6307\u5b9a\u3057\u3066\u691c\u7d22\u3067\u304d\u308b\u3053\u3068<br \/>\n\uff083\uff092\u3064\u4ee5\u4e0a\u306e\u4efb\u610f\u9805\u76ee\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u691c\u7d22\u3067\u304d\u308b\u3053\u3068<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-65 from cache -->\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/05.htm\" rel=\"noopener\" target=\"_blank\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6642\u306e\u8981\u4ef6\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>2022\u5e741\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u305f\u6539\u6b63\u6cd5\u3067\u306f\u3001\u7a0e\u52d9\u8077\u54e1\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3066\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308c\u3070\u3001\u4e0a\u8a18\u306e\u8981\u4ef6\u306e\u3046\u3061\u300c\u95a2\u4fc2\u66f8\u985e\u7b49\u306e\u5099\u4ed8\u3051\u300d\u3068\u300c\u898b\u8aad\u53ef\u80fd\u6027\u300d\u3092\u5099\u3048\u3066\u3044\u308c\u3070\u8db3\u308a\u3001\u691c\u7d22\u8981\u4ef6\u3082\u7de9\u548c\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u203b\uff09\u96fb\u5b50\u53d6\u5f15\u306b\u304a\u3051\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u7fa9\u52d9\u5316\u306b\u95a2\u3057\u3066\u30012022\u5e741\u67081\u65e5\u304b\u30892\u5e74\u306e\u7336\u4e88\u671f\u9593\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\uff082024\u5e741\u67082\u65e5\u4ee5\u5f8c\u306f\u7336\u4e88\u671f\u9593\u304c\u5ec3\u6b62\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u65b0\u305f\u306a\u7336\u4e88\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u307e\u3059\uff09\u3002\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u30da\u30fc\u30b8\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/031227\/pdf\/01.pdf\" rel=\"noopener\" target=\"_blank\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u53d6\u6271\u901a\u9054\u89e3\u8aac\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei23.html\" rel=\"noopener\" target=\"_blank\">\u300c\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u4ee4\u548c5\u5e743\u6708\u767a\u884c\uff09\u300d\uff16.\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<p>\u305d\u306e\u4ed6\u3001\u30b9\u30ad\u30e3\u30ca\u30fc\u4fdd\u5b58\u3084\u96fb\u5b50\u53d6\u5f15\u306b\u3082\u305d\u308c\u305e\u308c\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u304c\u3042\u308a\u3001\u81ea\u793e\u306e\u904b\u7528\u306b\u5408\u308f\u305b\u3066\u5225\u9014\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u66f8\u985e\u306b\u3088\u3063\u3066\u306f\u7d19\u3067\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/h3>\n<p>\u73fe\u5728\u306f\u3001\u3059\u3079\u3066\u306e\u66f8\u985e\u3092\u96fb\u5b50\u6587\u66f8\u3068\u3057\u3066\u4fdd\u5b58\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n<span style=\"background-color: #ffff99;\"><b>\u4f8b\u3048\u3070\u3001\u8239\u8236\u306b\u5099\u3048\u308b\u624b\u5f15\u66f8\u3084\u73fe\u7269\u6027\u306e\u9ad8\u3044\u514d\u8a31\u8a3c\u3084\u8a31\u53ef\u8a3c\u306a\u3069\u306fe-\u6587\u66f8\u6cd5\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002\u300c\u307e\u3060\u7d19\u3067\u4fdd\u7ba1\u3059\u3079\u304d\u3082\u306e\u3082\u3042\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u3092\u8a8d\u8b58\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u6cd5\u6539\u6b63\u306b\u3088\u3063\u3066\u7d19\u3067\u306e\u4fdd\u5b58\u3057\u304b\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u66f8\u985e\u306e\u7bc4\u56f2\u306f\u5f90\u3005\u306b\u72ed\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u96fb\u5b50\u7f72\u540d\u3084\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4f75\u7528\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3088\u308a\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u96fb\u5b50\u7f72\u540d\u3084\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3082\u4f75\u305b\u3066\u4f7f\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/b><\/span><br \/>\n\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306f\u300c\u3044\u3064\u300d\u6587\u66f8\u304c\u4f5c\u6210\u3055\u308c\u305f\u306e\u304b\u3001\u96fb\u5b50\u7f72\u540d\u306f\u300c\u8ab0\u304c\u300d\u6587\u66f8\u3092\u4f5c\u6210\u3057\u305f\u306e\u304b\u3092\u793a\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u3092\u4f75\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u96fb\u5b50\u6587\u66f8\u306e\u5b8c\u5168\u6027\u3092\u9ad8\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306b\u3064\u3044\u3066\u306f\u3001\u8981\u4ef6\u3068\u3057\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u304a\u3051\u308b\u30b9\u30ad\u30e3\u30ca\u30fc\u4fdd\u5b58\u3084\u96fb\u5b50\u53d6\u5f15\u3067\u306f\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u52a0\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u52a0\u65b9\u6cd5\u306a\u3069\u306b\u3082\u5236\u9650\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u5404\u6cd5\u4ee4\u306b\u5247\u3063\u3066\u3001\u9069\u5207\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u52a0\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5bfe\u5fdc\u66f8\u985e\u306b\u3088\u3063\u3066\u96fb\u5b50\u4fdd\u5b58\u306b\u8a31\u53ef\u304c\u5fc5\u8981\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"background-color: 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