{"id":7384,"date":"2023-10-27T12:27:51","date_gmt":"2023-10-27T03:27:51","guid":{"rendered":"https:\/\/biz.moneyforward.com\/contract\/basic\/?p=7384"},"modified":"2026-03-27T12:42:36","modified_gmt":"2026-03-27T03:42:36","slug":"%e5%8d%b0%e7%b4%99%e7%a8%8e%e6%b3%95%e3%81%a8%e3%81%af%ef%bc%9f%e5%8f%8e%e5%85%a5%e5%8d%b0%e7%b4%99%e3%81%8c%e5%bf%85%e8%a6%81%e3%81%aa%e5%a5%91%e7%b4%84%e6%9b%b8%e3%81%a8%e9%87%91%e9%a1%8d%e3%80%81","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/contract\/basic\/7384\/","title":{"rendered":"\u5370\u7d19\u7a0e\u6cd5\u3068\u306f\uff1f\u53ce\u5165\u5370\u7d19\u304c\u5fc5\u8981\u306a\u5951\u7d04\u66f8\u3068\u91d1\u984d\u3001\u96fb\u5b50\u5951\u7d04\u306e\u5834\u5408\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b<a href=\"https:\/\/biz.moneyforward.com\/words\/441\/\" data-internallinksmanager029f6b8e52c=\"265\" title=\"\u5370\u7d19\u7a0e\u6cd5\">\u5370\u7d19\u7a0e\u6cd5<\/a>\u306b\u5f93\u3063\u3066\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u5370\u7d19\u7a0e\u6cd5\u306e\u5185\u5bb9\u3084\u53ce\u5165\u5370\u7d19\u304c\u5fc5\u8981\u3068\u306a\u308b\u5951\u7d04\u66f8\u306e\u7a2e\u985e\u3084\u91d1\u984d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u6700\u8fd1\u666e\u53ca\u3057\u3066\u304d\u3066\u3044\u308b\u96fb\u5b50\u5951\u7d04\u306b\u304a\u3044\u3066\u3082\u53ce\u5165\u5370\u7d19\u304c\u5fc5\u8981\u3068\u306a\u308b\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u3082\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/contract\/templates\/5334\/?provider=ec_basic&provider_info=cv.7384.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\/contract\/basic\/wp-content\/uploads\/2026\/01\/minibook_contract_5382.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>\u5370\u7d19\u304c\u5fc5\u8981\u306a\u5951\u7d04\u66f8 \u4e00\u89a7\u8868<\/p>\n                    <p class=\"advads-templates-box-text\">\u5370\u7d19\u304c\u5fc5\u8981\u306a\u5951\u7d04\u66f8 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#ffff99;\"><b>\u5370\u7d19\u7a0e\u6cd5\u3068\u306f\u3001\u305d\u306e\u540d\u306e\u3068\u304a\u308a\u5370\u7d19\u7a0e\u306e\u30eb\u30fc\u30eb\u306b\u3064\u3044\u3066\u5b9a\u3081\u305f\u6cd5\u5f8b\u3067\u3001\u5370\u7d19\u7a0e\u306e\u5bfe\u8c61\u3084\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3001\u5370\u7d19\u7a0e\u7387\u3001\u7d0d\u7a0e\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u306f\u3001\u3053\u306e\u5370\u7d19\u7a0e\u6cd5\u306b\u5f93\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5370\u7d19\u7a0e\u306f\u539f\u5247\u3001\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u4ed8\u3057\u3066\u7d0d\u4ed8<\/h3>\n<p>\u5370\u7d19\u7a0e\u3068\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6587\u66f8\uff08\u8ab2\u7a0e\u6587\u66f8\uff09\u3092\u4f5c\u6210\u3057\u305f\u969b\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002\u8ab2\u7a0e\u6587\u66f8\u306f\u5951\u7d04\u66f8\u3084\u624b\u5f62\u3001\u682a\u5238\u3084\u4fdd\u967a\u306a\u3069\u306e\u8a3c\u5238\u3001\u9810\u91d1\u901a\u5e33\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u5fc5\u8981\u3068\u306a\u308b\u7d0d\u7a0e\u984d\u5206\u306e\u53ce\u5165\u5370\u7d19\u3092\u8cfc\u5165\u3057\u3066\u3053\u308c\u3089\u306e\u8ab2\u7a0e\u6587\u66f8\u306b\u8cbc\u4ed8\u3059\u308b\u3053\u3068\u3067\u3001\u5370\u7d19\u7a0e\u3092\u7d0d\u3081\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u53ce\u5165\u5370\u7d19\u306f\u6cd5\u52d9\u5c40\u3084\u90f5\u4fbf\u5c40\u3001\u30b3\u30f3\u30d3\u30cb\u3001\u30bf\u30d0\u30b3\u5c4b\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u5834\u6240\u3067\u8cfc\u5165\u53ef\u80fd\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u5e97\u8217\u306e\u3053\u3068\u3092\u300c\u5370\u7d19\u58f2\u308a\u3055\u3070\u304d\u6240\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u91d1\u5238\u30b7\u30e7\u30c3\u30d7\u3067\u3082\u53ce\u5165\u5370\u7d19\u3092\u8cfc\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u5728\u5eab\u304c\u9650\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5370\u7d19\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u6587\u66f8\u306e\u4f5c\u6210\u8005<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5370\u7d19\u7a0e\u306f\u8ab2\u7a0e\u6587\u66f8\u3092\u4f5c\u6210\u3057\u305f\u4eba\u304c\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u305f\u3068\u3048\u3070A\u793e\u3068B\u793e\u304c\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001A\u793e\u304c\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u305f\u5834\u5408\u3001A\u793e\u304c\u5370\u7d19\u7a0e\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u30022\u540d\u4ee5\u4e0a\u304c\u5171\u540c\u3057\u30661\u3064\u306e\u8ab2\u7a0e\u6587\u66f8\u3092\u4f5c\u6210\u3057\u305f\u30b1\u30fc\u30b9\u3067\u306f\u3001\u4e21\u65b9\u304c\u8ab2\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u4e21\u8005\u304c\u6298\u534a\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5951\u7d04\u66f8\u30922\u901a\u4f5c\u6210\u3057\u305f\u30b1\u30fc\u30b9\u3067\u306f\u4e21\u65b9\u306b\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u539f\u672c\u30921\u901a\u4f5c\u6210\u3057\u3066\u30b3\u30d4\u30fc\u3059\u308b\u5834\u5408\u306f\u539f\u672c1\u901a\u306e\u307f\u306b\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u96fb\u5b50\u5951\u7d04\u66f8\u306e\u5370\u7d19\u7a0e\u306f\uff1f<\/h3>\n<p>\u7d50\u8ad6\u304b\u3089\u3044\u3046\u3068<span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u5951\u7d04\u306e\u5834\u5408\u3001\u53ce\u5165\u5370\u7d19\u306f\u4e0d\u8981\u3067\u3059\u3002<\/b><\/span>\u8a73\u3057\u304f\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u304c\u3001\u96fb\u5b50\u5951\u7d04\u3067\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u6587\u66f8\u3092\u4f5c\u6210\u3057\u305f\u3068\u3044\u3046\u884c\u70ba\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u3068\u89e3\u91c8\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u5370\u7d19\u7a0e\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u4e3b\u306a\u5951\u7d04\u66f8\u3068\u7a0e\u984d<\/h2>\n<p>\u5370\u7d19\u7a0e\u306e\u8cbc\u4ed8\u304c\u5fc5\u8981\u306a\u8ab2\u7a0e\u6587\u66f8\u306b\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u304b\u3089\u306f\u3001\u7279\u306b\u79c1\u305f\u3061\u306b\u99b4\u67d3\u307f\u304c\u6df1\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u3044\u304f\u3064\u304b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u8ab2\u7a0e\u6587\u66f8\u306f\u300c1\u53f7\u6587\u66f8\u300d\u304b\u3089\u300c20\u53f7\u6587\u66f8\u300d\u307e\u3067\u7a2e\u985e\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u5370\u7d19\u7a0e\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7b2c1\u53f7\u6587\u66f8\uff08\u4e0d\u52d5\u7523\u7b49\u306e\u8b72\u6e21\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\uff09<\/h3>\n<p>\u300c\u4e0d\u52d5\u7523\u3001\u9271\u696d\u6a29\u3001\u7121\u4f53\u8ca1\u7523\u6a29\u3001\u8239\u8236\u3082\u3057\u304f\u306f\u822a\u7a7a\u6a5f\u307e\u305f\u306f\u55b6\u696d\u306e\u8b72\u6e21\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u300d\u300c\u5730\u4e0a\u6a29\u307e\u305f\u306f\u571f\u5730\u306e\u8cc3\u501f\u6a29\u306e\u8a2d\u5b9a\u307e\u305f\u306f\u8b72\u6e21\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u300d\u300c\u6d88\u8cbb\u8cb8\u501f\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u300d\u300c\u904b\u9001\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\uff08\u50ad\u8239\u5951\u7d04\u66f8\u3092\u542b\u3080\u3002\uff09\u300d\u304c1\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u79c1\u305f\u3061\u306b\u99b4\u67d3\u307f\u304c\u6df1\u3044\u306e\u306f<span style=\"background-color: #ffff99;\"><b>\u300c\u4e0d\u52d5\u7523\u7b49\u306e\u8b72\u6e21\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u300d\u3067\u3001\u5177\u4f53\u7684\u306b\u306f\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u3001\u4e0d\u52d5\u7523\u4ea4\u63db\u5951\u7d04\u66f8\u3001\u4e0d\u52d5\u7523\u58f2\u6e21\u8a3c\u66f8\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7a0e\u984d\u306f\u4e0b\u8868\u306e\u3088\u3046\u306b\u3001\u6587\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u306b\u5fdc\u3058\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d<\/th>\n<th>\u7a0e\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1\u4e07\u5186\u672a\u6e80<\/td>\n<td><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a><\/td>\n<\/tr>\n<tr>\n<td>10\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>200\u5186<\/td>\n<\/tr>\n<tr>\n<td>10\u4e07\u5186\u3092\u8d85\u304850\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>400\u5186<\/td>\n<\/tr>\n<tr>\n<td>50\u4e07\u5186\u3092\u8d85\u3048100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>1\u5343\u5186<\/td>\n<\/tr>\n<tr>\n<td>100\u4e07\u5186\u3092\u8d85\u3048500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>2\u5343\u5186<\/td>\n<\/tr>\n<tr>\n<td>500\u4e07\u5186\u3092\u8d85\u30481\u5343\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>1\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1\u5343\u4e07\u5186\u3092\u8d85\u30485\u5343\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>2\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>5\u5343\u4e07\u5186\u3092\u8d85\u30481\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1\u5104\u5186\u3092\u8d85\u30485\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>5\u5104\u5186\u3092\u8d85\u304810\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>20\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>10\u5104\u5186\u3092\u8d85\u304850\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>40\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>50\u5104\u5186\u3092\u8d85\u3048\u308b\u3082\u306e<\/td>\n<td>60\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u5951\u7d04\u91d1\u984d\u306e\u8a18\u8f09\u306e\u306a\u3044\u3082\u306e<\/td>\n<td>200\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7140.htm\" target=\"_blank\" rel=\"noopener\">No.7140\u2003\u5370\u7d19\u7a0e\u984d\u306e\u4e00\u89a7\u8868\uff08\u305d\u306e1\uff09\u7b2c1\u53f7\u6587\u66f8\u304b\u3089\u7b2c4\u53f7\u6587\u66f8\u307e\u3067\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7b2c2\u53f7\u6587\u66f8\uff08\u8acb\u8ca0\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\uff09<\/h3>\n<p>2\u53f7\u6587\u66f8\u3068\u306f<span style=\"background-color: #ffff99;\"><b>\u300c\u8acb\u8ca0\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span>\u5177\u4f53\u7684\u306b\u306f\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8\u3001\u5de5\u4e8b<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/order_confirmation\/\" data-internallinksmanager029f6b8e52c=\"566\" title=\"\u6ce8\u6587\u8acb\u66f8\">\u6ce8\u6587\u8acb\u66f8<\/a>\u3001\u7269\u54c1\u52a0\u5de5\u6ce8\u6587\u8acb\u66f8\u3001\u5e83\u544a\u5951\u7d04\u66f8\u3001\u6620\u753b\u4ff3\u512a\u5c02\u5c5e\u5951\u7d04\u66f8\u3001\u8acb\u8ca0\u91d1\u984d\u5909\u66f4\u5951\u7d04\u66f8\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u8acb\u8ca0\u3068\u306f\u8acb\u8ca0\u4eba\u304c\u76f8\u624b\u65b9\u306b\u5bfe\u3057\u3066\u4ed5\u4e8b\u306e\u5b8c\u6210\u3092\u7d04\u675f\u3057\u3001\u305d\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u5831\u916c\u3092\u5f97\u308b\u5951\u7d04\u5f62\u614b\u3067\u3059\u3002\u4e0a\u8a18\u4ee5\u5916\u306b\u3082\u5e45\u5e83\u3044\u8acb\u8ca0\u5951\u7d04\u66f8\u304c\u5370\u7d19\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u30021\u53f7\u6587\u66f8\u3068\u540c\u69d8\u3001\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5831\u916c\u984d\u306b\u3088\u3063\u3066\u5370\u7d19\u7a0e\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d<\/th>\n<th>\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>100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>200\u5186<\/td>\n<\/tr>\n<tr>\n<td>100\u4e07\u5186\u3092\u8d85\u3048200\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>400\u5186<\/td>\n<\/tr>\n<tr>\n<td>200\u4e07\u5186\u3092\u8d85\u3048300\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>1\u5343\u5186<\/td>\n<\/tr>\n<tr>\n<td>300\u4e07\u5186\u3092\u8d85\u3048500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>2\u5343\u5186<\/td>\n<\/tr>\n<tr>\n<td>500\u4e07\u5186\u3092\u8d85\u30481\u5343\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>1\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1\u5343\u4e07\u5186\u3092\u8d85\u30485\u5343\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>2\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>5\u5343\u4e07\u5186\u3092\u8d85\u30481\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1\u5104\u5186\u3092\u8d85\u30485\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>5\u5104\u5186\u3092\u8d85\u304810\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>20\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>10\u5104\u5186\u3092\u8d85\u304850\u5104\u5186\u4ee5\u4e0b<\/td>\n<td>40\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>50\u5104\u5186\u3092\u8d85\u3048\u308b\u3082\u306e<\/td>\n<td>60\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u5951\u7d04\u91d1\u984d\u306e\u8a18\u8f09\u306e\u306a\u3044\u3082\u306e<\/td>\n<td>200\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7140.htm\" target=\"_blank\" rel=\"noopener\">No.7140\u2003\u5370\u7d19\u7a0e\u984d\u306e\u4e00\u89a7\u8868\uff08\u305d\u306e1\uff09\u7b2c1\u53f7\u6587\u66f8\u304b\u3089\u7b2c4\u53f7\u6587\u66f8\u307e\u3067\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7b2c5\u53f7\u6587\u66f8\uff08\u4f1a\u793e\u5408\u4f75\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\uff09<\/h3>\n<p>\u7b2c5\u53f7\u6587\u66f8\u306b\u306f<span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u5408\u4f75\u306b\u95a2\u308f\u308b\u5951\u7d04\u66f8\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/b><\/span>\u5408\u4f75\u5951\u7d04\u66f8\u3001\u5438\u53ce\u5206\u5272\u5951\u7d04\u66f8\u3001\u65b0\u8a2d\u5206\u5272\u8a08\u753b\u66f8\u306a\u3069\u304c\u3053\u308c\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<p>\u5370\u7d19\u7a0e\u984d\u306f\u4e00\u5f8b\u30671\u901a\u306b\u3064\u304d4\u4e07\u5186\u3067\u3059\u3002\u306a\u304a\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/252\/\" data-internallinksmanager029f6b8e52c=\"489\" title=\"\u4f1a\u793e\u6cd5\">\u4f1a\u793e\u6cd5<\/a>\u3084\u4fdd\u967a\u696d\u6cd5\u306b\u304a\u3044\u3066\u300c\u5408\u4f75\u5951\u7d04\u7b49\u3067\u5b9a\u3081\u308b\u3053\u3068\u300d\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u4e8b\u9805\u3001\u305f\u3068\u3048\u3070\u52b4\u50cd\u5951\u7d04\u306e\u627f\u7d99\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306a\u3069\u306b\u95a2\u3059\u308b\u6587\u66f8\u306f\u5370\u7d19\u304c\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h3>\u7b2c7\u53f7\u6587\u66f8\uff08\u7d99\u7d9a\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\uff09<\/h3>\n<p>\u7b2c7\u53f7\u6587\u66f8\u306f<span style=\"background-color: #ffff99;\"><b>\u7d99\u7d9a\u7684\u53d6\u5f15\u3092\u884c\u3046\u969b\u306b\u7de0\u7d50\u3059\u308b\u5951\u7d04\u66f8\u3067\u3059\u3002<\/b><\/span>\u58f2\u8cb7\u53d6\u5f15\u57fa\u672c\u5951\u7d04\u66f8\u3001\u7279\u7d04\u5e97\u5951\u7d04\u66f8\u3001\u4ee3\u7406\u5e97\u5951\u7d04\u66f8\u3001\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u66f8\u3001\u9280\u884c\u53d6\u5f15\u7d04\u5b9a\u66f8\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5370\u7d19\u7a0e\u306f\u4e00\u5f8b\u30671\u90e8\u306b\u3064\u304d4,000\u5186\u3067\u3059\u3002\u306a\u304a\u3001\u5951\u7d04\u671f\u9593\u304c3\u30f6\u6708\u4ee5\u5185\u3067\u3001\u304b\u3064\u66f4\u65b0\u306e\u5b9a\u3081\u306e\u306a\u3044\u3082\u306e\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5370\u7d19\u7a0e\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u305d\u306e\u4ed6\u306e\u8ab2\u7a0e\u6587\u66f8\u306e\u4f8b<\/h2>\n<p>\u4ee5\u4e0a\u306e\u3088\u3046\u306a\u5951\u7d04\u66f8\u304c\u5370\u7d19\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ab2\u7a0e\u6587\u66f8\u306b\u8a72\u5f53\u3057\u307e\u3059\u304c\u3001\u4ed6\u306b\u3082\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin-bottom: 10px; border: 1px solid #333333;\">\n<ul>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45680\/\" data-internallinksmanager029f6b8e52c=\"432\" title=\"\u7d04\u675f\u624b\u5f62\">\u7d04\u675f\u624b\u5f62<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1922\/\" data-internallinksmanager029f6b8e52c=\"446\" title=\"\u70ba\u66ff\u624b\u5f62\">\u70ba\u66ff\u624b\u5f62<\/a><\/li>\n<li>\u682a\u5238\u3001\u793e\u50b5\u5238\u3001\u8cb8\u4ed8\u4fe1\u8a17\u3001\u7279\u5b9a\u76ee\u7684\u4fe1\u8a17\u3001\u53d7\u76ca\u8a3c\u5238\u767a\u884c\u4fe1\u8a17\u306e\u53d7\u76ca\u8a3c\u5238<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/122\/\" data-internallinksmanager029f6b8e52c=\"496\" title=\"\u5b9a\u6b3e\">\u5b9a\u6b3e<\/a><\/li>\n<li>\u9810\u91d1\u8a3c\u66f8\u3001\u8caf\u91d1\u8a3c\u66f8<\/li>\n<li>\u4fdd\u967a\u8a3c\u5238<\/li>\n<li>\u4fe1\u7528\u72b6<\/li>\n<li>\u914d\u5f53\u91d1\u9818\u53ce\u8a3c\u3001\u914d\u5f53\u91d1\u632f\u8fbc\u901a\u77e5\u66f8<\/li>\n<li>\u58f2\u4e0a\u4ee3\u91d1\u306b\u4fc2\u308b\u91d1\u92ad\u53c8\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<\/li>\n<li>\u6d88\u8cbb\u8cb8\u501f\u901a\u5e33\u3001\u8acb\u8ca0\u901a\u5e33\u3001\u6709\u4fa1\u8a3c\u5238\u306e\u9810\u308a\u901a\u5e33\u3001\u91d1\u92ad\u306e\u53d7\u53d6\u901a\u5e33\u306a\u3069\u306e\u901a\u5e33\u3001\u9810\u91d1\u901a\u5e33\u3001\u8caf\u91d1\u901a\u5e33\u3001\u639b\u91d1\u901a\u5e33\u3001\u4fdd\u967a\u6599\u901a\u5e33\u3001\u4fe1\u8a17\u901a\u5e33<\/li>\n<li>\u5224\u53d6\u5e33<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3055\u307e\u3056\u307e\u306a\u6587\u66f8\u3084\u624b\u5f62\u3001\u8a3c\u5238\u3001\u8a3c\u66f8\u3001\u901a\u5e33\u304c\u5370\u7d19\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5370\u7d19\u7a0e\u6cd5\u304c\u9069\u7528\u3057\u306a\u3044\u975e\u8ab2\u7a0e\u6587\u66f8\u306e\u30b1\u30fc\u30b9<\/h2>\n<p>\u5370\u7d19\u7a0e\u6cd5\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u6587\u66f8\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin-bottom: 10px; border: 1px solid 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style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/inshi\/tebiki\/pdf\/08.pdf\" target=\"_blank\" rel=\"noopener\">\u5370\u7d19\u7a0e\u984d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u96fb\u5b50\u5951\u7d04\u66f8\uff08\u96fb\u5b50\u66f8\u9762\uff09\u306b\u306f\u5370\u7d19\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044<\/h2>\n<p>\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001<span style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/about\/organization\/fukuoka\/bunshokaito\/inshi_sonota\/081024\/02.htm#a03\" target=\"_blank\" rel=\"noopener\">\u6587\u66f8\u56de\u7b54\u4e8b\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u3055\u3089\u306b\u3001\u5e73\u621017\u5e74\u306e\u56fd\u4f1a\u7b54\u5f01\u66f8\u306b\u304a\u3044\u3066\u3082\u3001\u300c\u6587\u66f8\u8ab2\u7a0e\u3067\u3042\u308b\u5370\u7d19\u7a0e\u306b\u304a\u3044\u3066\u306f\u3001\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u308a\u4f5c\u6210\u3055\u308c\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u300d\u3068\u3044\u3046\u898b\u89e3\u304c\u3001\u5f53\u6642\u306e\u5c0f\u6cc9\u7d14\u4e00\u90ce\u5185\u95a3\u7dcf\u7406\u5927\u81e3\u306e\u540d\u524d\u3067\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.sangiin.go.jp\/japanese\/joho1\/kousei\/syuisyo\/162\/touh\/t162009.htm\" target=\"_blank\" 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