{"id":20844,"date":"2025-05-07T10:50:18","date_gmt":"2025-05-07T01:50:18","guid":{"rendered":"https:\/\/biz.moneyforward.com\/contract\/basic\/?p=20844"},"modified":"2026-03-27T09:57:28","modified_gmt":"2026-03-27T00:57:28","slug":"%e5%95%86%e6%b3%95%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e5%a5%91%e7%b4%84%e4%b8%8d%e9%81%a9%e5%90%88%e8%b2%ac%e4%bb%bb%e3%81%a8%e3%81%af%ef%bc%9f%e6%b0%91%e6%b3%95%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/contract\/basic\/20844\/","title":{"rendered":"\u5546\u6cd5\u306b\u304a\u3051\u308b\u5951\u7d04\u4e0d\u9069\u5408\u8cac\u4efb\u3068\u306f\uff1f\u6c11\u6cd5\u3068\u306e\u9055\u3044\u3084\u671f\u9593\u306a\u3069\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u5546\u6cd5\u306b\u304a\u3051\u308b\u5951\u7d04\u4e0d\u9069\u5408\u8cac\u4efb\u3068\u306f\u3001\u5546\u4eba\u540c\u58eb\u306e\u58f2\u8cb7\u306b\u304a\u3044\u3066\u3001\u5f15\u304d\u6e21\u3055\u308c\u305f\u76ee\u7684\u7269\u306b\u4e0d\u5177\u5408\u3084\u54c1\u8cea\u4e0d\u826f\u306a\u3069\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u58f2\u4e3b\u304c\u8ca0\u3046\u8cac\u4efb\u306e\u3053\u3068\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5546\u6cd5\u3068\u6c11\u6cd5\u306b\u3088\u308b\u53d6\u308a\u6271\u3044\u306e\u9055\u3044\u3084\u3001\u901a\u77e5\u671f\u9593\u304c6\u30f6\u6708\u3068\u3055\u308c\u308b\u5546\u6cd5526\u6761\u306e\u30dd\u30a4\u30f3\u30c8\u3001\u5951\u7d04\u66f8\u3078\u306e\u76db\u308a\u8fbc\u307f\u65b9\u6cd5\u307e\u3067\u3001\u5b9f\u52d9\u3067\u62bc\u3055\u3048\u308b\u3079\u304d\u77e5\u8b58\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div 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href=\"https:\/\/laws.e-gov.go.jp\/law\/132AC0000000048\/20200401_429AC0000000045#Mp-Pa_2-Ch_2-At_526:~:text=%E6%A4%9C%E6%9F%BB%E5%8F%8A%E3%81%B3%E9%80%9A%E7%9F%A5%EF%BC%89-,%E7%AC%AC%E4%BA%94%E7%99%BE%E4%BA%8C%E5%8D%81%E5%85%AD%E6%9D%A1,-%E5%95%86%E4%BA%BA%E9%96%93%E3%81%AE\" target=\"_blank\" rel=\"noopener\">e-Gov\u6cd5\u4ee4\u691c\u7d22 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style=\"background-color: #ffff99;\"><b>\u5546\u6cd5\u306e\u5951\u7d04\u4e0d\u9069\u5408\u8cac\u4efb\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u3001\u300c\u5546\u4eba\u9593\u306e\u58f2\u8cb7\u300d\u306b\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5546\u4eba\u3068\u306f\u3001\u81ea\u5df1\u306e\u540d\u3067\u53cd\u5fa9\u7d99\u7d9a\u3057\u3066\u5546\u884c\u70ba\u3092\u884c\u3046\u8005\u3092\u6307\u3057\u3001\u6cd5\u4eba\uff08\u4f1a\u793e\uff09\u3060\u3051\u3067\u306a\u304f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4e8b\u696d\u3068\u3057\u3066\u53d6\u5f15\u3092\u884c\u3046\u8005\u540c\u58eb\u306e\u58f2\u8cb7\u5951\u7d04\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u30e1\u30fc\u30ab\u30fc\u3068\u5378\u696d\u8005\u306e\u9593\u306e\u88fd\u54c1\u58f2\u8cb7\u3001\u98f2\u98df\u5e97\u3068\u4ed5\u5165\u308c\u696d\u8005\u3068\u306e\u9593\u306e\u98df\u6750\u53d6\u5f15\u306a\u3069\u3001\u696d\u52d9\u306e\u4e00\u74b0\u3068\u3057\u3066\u7d99\u7d9a\u7684\u306b\u884c\u308f\u308c\u308b\u58f2\u8cb7\u5951\u7d04\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u53d6\u5f15\u3067\u306f\u3001\u30b9\u30d4\u30fc\u30c9\u3068\u52b9\u7387\u304c\u91cd\u8996\u3055\u308c\u308b\u305f\u3081\u3001\u6c11\u6cd5\u3068\u306f\u7570\u306a\u308b\u72ec\u81ea\u306e\u30eb\u30fc\u30eb\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u4e00\u3064\u304c\u5546\u6cd5\u306b\u304a\u3051\u308b\u5951\u7d04\u4e0d\u9069\u5408\u8cac\u4efb\u3067\u3059\u3002<\/p>\n<h2>\u5546\u6cd5\u306e\u5951\u7d04\u4e0d\u9069\u5408\u8cac\u4efb\u304c\u8a8d\u3081\u3089\u308c\u308b\u8981\u4ef6<\/h2>\n<p><span 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#ffff99;\"><b>\u5546\u6cd5\u306b\u57fa\u3065\u3044\u3066\u5951\u7d04\u4e0d\u9069\u5408\u8cac\u4efb\u304c\u767a\u751f\u3057\u305f\u969b\u3001\u8cb7\u4e3b\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u6551\u6e08\u624b\u6bb5\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u539f\u5247\u3068\u3057\u3066\u6c11\u6cd5\u306e\u898f\u5b9a\u304c\u30d9\u30fc\u30b9\u3068\u306a\u308a\u3001\u5546\u6cd5\u306b\u7279\u5225\u306a\u5b9a\u3081\u304c\u306a\u3044\u9650\u308a\u306f\u3001\u6c11\u6cd5\u306e\u30eb\u30fc\u30eb\u304c\u88dc\u5b8c\u7684\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5546\u4eba\u9593\u306e\u58f2\u8cb7\u5951\u7d04\u306b\u304a\u3044\u3066\u3082\u3001\u5f15\u304d\u6e21\u3055\u308c\u305f\u5546\u54c1\u304c\u5951\u7d04\u306e\u5185\u5bb9\u3068\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u8cb7\u4e3b\u306f\u4e00\u5b9a\u306e\u6cd5\u7684\u624b\u6bb5\u3092\u8b1b\u3058\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u4ee3\u8868\u7684\u306a\u3082\u306e\u3068\u3057\u3066\u3001\u4ee3\u91d1\u306e\u6e1b\u984d\u8acb\u6c42\u3001\u5951\u7d04\u306e\u89e3\u9664\u3001\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u4ee3\u91d1\u6e1b\u984d\u8acb\u6c42<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0d\u9069\u5408\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u3001\u307e\u305a\u8cb7\u4e3b\u306f\u58f2\u4e3b\u306b\u5bfe\u3057\u3066\u3001\u4fee\u88dc\u3084\u4ee3\u66ff\u54c1\u306e\u5f15\u6e21\u3057\u3068\u3044\u3063\u305f\u300c\u8ffd\u5b8c\u300d\u3092\u6c42\u3081\u308b\u306e\u304c\u57fa\u672c\u7684\u306a\u6d41\u308c\u3067\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u58f2\u4e3b\u304c\u8ffd\u5b8c\u306b\u5fdc\u3058\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u305d\u308c\u304c\u4e0d\u53ef\u80fd\u3067\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u8cb7\u4e3b\u306f\u652f\u6255\u4ee3\u91d1\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u6e1b\u984d\u3092\u8acb\u6c42\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u672c\u6765\u306f\u8ffd\u5b8c\u306e\u50ac\u544a\u3092\u884c\u3063\u3066\u304b\u3089\u6e1b\u984d\u8acb\u6c42\u306b\u81f3\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u304c\u3001\u58f2\u4e3b\u304c\u8ffd\u5b8c\u3092\u660e\u78ba\u306b\u62d2\u5426\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3084\u3001\u8ffd\u5b8c\u304c\u7269\u7406\u7684\u306b\u4e0d\u53ef\u80fd\u306a\u5834\u5408\u306b\u306f\u3001\u50ac\u544a\u306a\u3057\u3067\u306e\u6e1b\u984d\u8acb\u6c42\u3082\u8a31\u5bb9\u3055\u308c\u308b\u3068\u89e3\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5951\u7d04\u4e0d\u9069\u5408\u306e\u539f\u56e0\u304c\u8cb7\u4e3b\u306b\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6e1b\u984d\u8acb\u6c42\u3092\u884c\u3048\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5951\u7d04\u89e3\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5951\u7d04\u306e\u76ee\u7684\u3092\u9054\u6210\u3067\u304d\u306a\u3044\u307b\u3069\u306e\u91cd\u5927\u306a\u4e0d\u5099\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8cb7\u4e3b\u306f\u5951\u7d04\u306e\u89e3\u9664\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u63d0\u4f9b\u3055\u308c\u305f\u88fd\u54c1\u306b\u81f4\u547d\u7684\u306a\u6b20\u9665\u304c\u3042\u308a\u3001\u5b9f\u7528\u306b\u8010\u3048\u306a\u3044\u3088\u3046\u306a\u5834\u5408\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u89e3\u9664\u306e\u524d\u63d0\u3068\u3057\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u58f2\u4e3b\u306b\u5bfe\u3057\u3066\u76f8\u5f53\u671f\u9593\u3092\u8a2d\u3051\u3066\u8ffd\u5b8c\u3092\u6c42\u3081\u3001\u305d\u308c\u3067\u3082\u5bfe\u5fdc\u304c\u306a\u3055\u308c\u306a\u3044\u3068\u304d\u306b\u89e3\u9664\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4f8b\u5916\u3068\u3057\u3066\u3001\u5c65\u884c\u304c\u4e0d\u53ef\u80fd\u306a\u3068\u304d\u3084\u3001\u5c65\u884c\u306e\u9045\u308c\u306b\u3088\u308a\u5951\u7d04\u76ee\u7684\u304c\u9054\u6210\u4e0d\u80fd\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u50ac\u544a\u306a\u3057\u3067\u306e\u89e3\u9664\u3082\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u8cb7\u4e3b\u5074\u306b\u5951\u7d04\u9055\u53cd\u3084\u904e\u5931\u304c\u3042\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u89e3\u9664\u6a29\u306e\u884c\u4f7f\u304c\u5236\u9650\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5951\u7d04\u306e\u4e0d\u9069\u5408\u306b\u3088\u3063\u3066\u640d\u5bb3\u304c\u751f\u3058\u305f\u3068\u304d\u306f\u3001\u8cb7\u4e3b\u306f\u305d\u306e\u640d\u5931\u306e\u88dc\u511f\u3092\u58f2\u4e3b\u306b\u5bfe\u3057\u3066\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u4e0d\u826f\u54c1\u306e\u7d0d\u54c1\u306b\u3088\u308a\u696d\u52d9\u306b\u652f\u969c\u304c\u51fa\u3066\u640d\u5bb3\u3092\u88ab\u3063\u305f\u5834\u5408\u306a\u3069\u304c\u3053\u308c\u306b\u5f53\u305f\u308a\u307e\u3059\u3002<\/p>\n<p>\u640d\u5bb3\u8ce0\u511f\u306e\u8acb\u6c42\u306f\u3001\u8ffd\u5b8c\u8acb\u6c42\u3084\u6e1b\u984d\u8acb\u6c42\u3068\u540c\u6642\u306b\u9032\u3081\u308b\u3053\u3068\u3082\u3067\u304d\u3001\u5951\u7d04\u3092\u89e3\u9664\u3057\u305f\u5f8c\u3067\u3042\u3063\u3066\u3082\u7d99\u7d9a\u7684\u306b\u884c\u4f7f\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u58f2\u4e3b\u306b\u5951\u7d04\u4e0d\u9069\u5408\u306b\u3064\u3044\u3066\u306e\u8cac\u4efb\uff08\u6545\u610f\u3084\u904e\u5931\u306a\u3069\uff09\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u640d\u5bb3\u8ce0\u511f\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<h2>\u5951\u7d04\u4e0d\u9069\u5408\u8cac\u4efb\u306b\u3064\u3044\u3066\u5951\u7d04\u66f8\u306b\u5b9a\u3081\u308b\u5834\u5408\u306e\u6761\u6587\u4f8b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5951\u7d04\u4e0d\u9069\u5408\u8cac\u4efb\u306b\u3064\u3044\u3066\u306f\u57fa\u672c\u7684\u306b\u4efb\u610f\u898f\u5b9a\u3067\u3042\u308a\u3001\u5951\u7d04\u66f8\u5185\u306b\u304a\u3044\u3066\u5f53\u4e8b\u8005\u9593\u3067\u5185\u5bb9\u3092\u81ea\u7531\u306b\u5909\u66f4\u30fb\u88dc\u8db3\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span>\u5951\u7d04\u66f8\u306b\u3069\u306e\u3088\u3046\u306a\u6761\u6587\u3092\u76db\u308a\u8fbc\u3080\u304b\u306b\u3088\u3063\u3066\u3001\u58f2\u4e3b\u30fb\u8cb7\u4e3b\u53cc\u65b9\u306e\u30ea\u30b9\u30af\u3084\u6a29\u5229\u7fa9\u52d9\u306e\u7bc4\u56f2\u306f\u5927\u304d\u304f\u5909\u308f\u3063\u3066\u304f\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u5b9f\u52d9\u4e0a\u3088\u304f\u4f7f\u7528\u3055\u308c\u308b\u5951\u7d04\u4e0d\u9069\u5408\u8cac\u4efb\u6761\u9805\u306e\u6587\u4f8b\u3092\u7d39\u4ecb\u3057\u3064\u3064\u3001\u8cb7\u4e3b\u5074\u30fb\u58f2\u4e3b\u5074\u305d\u308c\u305e\u308c\u306e\u7acb\u5834\u3067\u3069\u306e\u3088\u3046\u306a\u6587\u8a00\u3092\u8a2d\u5b9a\u30fb\u4fee\u6b63\u3067\u304d\u308b\u306e\u304b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5951\u7d04\u4e0d\u9069\u5408\u8cac\u4efb\u6761\u9805\u306e\u57fa\u672c\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee5\u4e0b\u306f\u3001\u5951\u7d04\u4e0d\u9069\u5408\u8cac\u4efb\u3092\u5b9a\u3081\u308b\u57fa\u672c\u7684\u306a\u6761\u6587\u4f8b\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7b2c\u25ef\u6761\uff08\u5951\u7d04\u4e0d\u9069\u5408\u8cac\u4efb\uff09<\/p>\n<p>1. \u672c\u5546\u54c1\u306e\u7d0d\u5165\u5f8c\u3001\u691c\u67fb\u3067\u767a\u898b\u3067\u304d\u306a\u304b\u3063\u305f\u5951\u7d04\u4e0d\u9069\u5408\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u8cb7\u4e3b\u304c\u7d0d\u5165\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u58f2\u4e3b\u306b\u901a\u77e5\u3092\u884c\u3063\u305f\u3068\u304d\u306f\u3001\u58f2\u4e3b\u306f\u3001\u8cb7\u4e3b\u306e\u9078\u629e\u306b\u5f93\u3044\u3001\u4fee\u88dc\u3001\u4ee3\u66ff\u54c1\u307e\u305f\u306f\u4e0d\u8db3\u5206\u306e\u7d0d\u5165\u3001\u3082\u3057\u304f\u306f\u4ee3\u91d1\u306e\u6e1b\u984d\u3092\u884c\u3046\u3082\u306e\u3068\u3059\u308b\u3002\u672c\u9805\u306f\u3001\u8cb7\u4e3b\u306e\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3084\u5951\u7d04\u89e3\u9664\u306e\u6a29\u5229\u3092\u59a8\u3052\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>2. \u524d\u9805\u306b\u5b9a\u3081\u308b\u901a\u77e5\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u8cb7\u4e3b\u306f\u5951\u7d04\u4e0d\u9069\u5408\u3092\u7406\u7531\u3068\u3059\u308b\u4e00\u5207\u306e\u8acb\u6c42\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u58f2\u4e3b\u304c\u5f53\u8a72\u4e0d\u9069\u5408\u3092\u77e5\u3063\u3066\u3044\u305f\u304b\u3001\u91cd\u5927\u306a\u904e\u5931\u306b\u3088\u308a\u77e5\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<\/p>\n<h3>\u8cb7\u4e3b\u5074\u306e\u8996\u70b9\u3067\u691c\u8a0e\u3059\u3079\u304d\u4fee\u6b63\u30dd\u30a4\u30f3\u30c8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cb7\u4e3b\u5074\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u8996\u70b9\u304c\u691c\u8a0e\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<h4>1. 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