{"id":51229,"date":"2022-11-04T17:41:41","date_gmt":"2022-11-04T08:41:41","guid":{"rendered":"https:\/\/biz.moneyforward.com\/establish\/basic\/?p=51229"},"modified":"2022-11-04T17:41:41","modified_gmt":"2022-11-04T08:41:41","slug":"%e8%b5%b7%e6%a5%ad%e3%81%ae%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%83%bb%e3%83%87%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%81%a8%e3%81%af%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/establish\/basic\/51229\/","title":{"rendered":"\u8d77\u696d\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u306f\uff1f"},"content":{"rendered":"<p>\u8d77\u696d\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u3084\u308a\u305f\u3044\u3053\u3068\u304c\u81ea\u7531\u306b\u3067\u304d\u308b\u70b9\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u5931\u6557\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u70b9\u3084\u53ce\u5165\u304c\u4fdd\u8a3c\u3055\u308c\u306a\u3044\u70b9\u306a\u3069\u304c\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u8d77\u696d\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u6bd4\u8f03\u3057\u305f\u4e0a\u3067\u3001<a 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/59665\/\" data-internallinksmanager029f6b8e52c=\"434\" title=\"\u5f79\u54e1\u5831\u916c\">\u5f79\u54e1\u5831\u916c<\/a>\uff09\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/122\/\" data-internallinksmanager029f6b8e52c=\"496\" title=\"\u5b9a\u6b3e\">\u5b9a\u6b3e<\/a>\u307e\u305f\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u3067\u6c7a\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/252\/\" data-internallinksmanager029f6b8e52c=\"489\" title=\"\u4f1a\u793e\u6cd5\">\u4f1a\u793e\u6cd5<\/a>\u7b2c361\u6761\uff09\u3002<\/p>\n<h3>\u7a0e\u91d1\u306e\u512a\u9047\u304c\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p>\u8d77\u696d\u3067\u7a0e\u91d1\u306e\u512a\u9047\u3092\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u70b9\u3082\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u91d1\u512a\u9047\u306e\u4f8b\u3068\u3057\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4e0a\u3067<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3092\u3059\u308c\u3070\u3001\u8d64\u5b57\u306e\u5206\u3092\u7fcc\u671f\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3057\u53ef\u80fd\u3001<span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308c\u3070\u6240\u5f97\u304b\u3089\u6700\u592765\u4e07\u5186\u306e\u63a7\u9664\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"15\" title=\"\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/a>\uff09\u306a\u3069\u306e\u7279\u5178\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u306a\u304a\u3001\u8d77\u696d\u3057\u3066\u304b\u3089\u304b\u304b\u308b\u4e3b\u306a\u7a0e\u91d1\u306f\u3001\u200b\u200b\u6cd5\u4eba\u306e\u6240\u5f97\u306b\u8ab2\u3055\u308c\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\uff08\u6cd5\u4eba\u8a2d\u7acb\u3057\u305f\u5834\u5408\uff09\u3001\u500b\u4eba\u306e\u6240\u5f97\u306b\u8ab2\u3055\u308c\u308b\u6240\u5f97\u7a0e\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u6d88\u8cbb\u306b\u8ab2\u3055\u308c\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"572\" title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a>\u3001\u5951\u7d04\u66f8\u3084<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" data-internallinksmanager029f6b8e52c=\"562\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a>\u3092\u767a\u884c\u3059\u308b\u969b\u306b\u304b\u304b\u308b\u5370\u7d19\u7a0e\u3001\u6cd5\u4eba\u30fb\u500b\u4eba\u306e\u6240\u5f97\u306b\u8ab2\u3055\u308c\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u3001\u4e8b\u696d\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u90fd\u9053\u5e9c\u770c\u304b\u3089\u8ab2\u3055\u308c\u308b\u4e8b\u696d\u7a0e\u3001\u6240\u6709\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306a\u3069\u3067\u3059\u3002<\/p>\n<h3>\u5b9a\u5e74\u304c\u306a\u304f\u50cd\u304d\u7d9a\u3051\u3089\u308c\u308b<\/h3>\n<p>\u8d77\u696d\u3057\u305f\u5834\u5408\u3001\u4e8b\u696d\u3092\u7d99\u7d9a\u3059\u308b\u9650\u308a\u5f15\u304d\u969b\u3092\u81ea\u5206\u3067\u6c7a\u3081\u3089\u308c\u308b\u305f\u3081\u3001<span style=\"background-color: 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href=\"https:\/\/www.mhlw.go.jp\/stf\/newpage_26246.html\" title=\"\u4ee4\u548c3\u5e74\u300c\u9ad8\u5e74\u9f62\u8005\u96c7\u7528\u72b6\u6cc1\u7b49\u5831\u544a\u300d\u306e\u96c6\u8a08\u7d50\u679c\u3092\u516c\u8868\u3057\u307e\u3059\uff5c\u539a\u751f\u52b4\u50cd\u7701\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c3\u5e74\u300c\u9ad8\u5e74\u9f62\u8005\u96c7\u7528\u72b6\u6cc1\u7b49\u5831\u544a\u300d\u306e\u96c6\u8a08\u7d50\u679c\u3092\u516c\u8868\u3057\u307e\u3059\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/toukei\/saikin\/hw\/life\/life21\/dl\/life18-15.pdf#page=4\" title=\"\u4ee4\u548c3\u5e74\u7c21\u6613\u751f\u547d\u8868\u306e\u6982\u6cc1\uff5c\u539a\u751f\u52b4\u50cd\u7701\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c3\u5e74\u7c21\u6613\u751f\u547d\u8868\u306e\u6982\u6cc1\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a> <\/p>\n<h2>\u8d77\u696d\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\uff1f<\/h2>\n<p>\u8d77\u696d\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u3044\u304f\u3064\u304b\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u5b58\u5728\u3057\u307e\u3059\u3002\u4e3b\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u5931\u6557\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b<\/li>\n<li>\u53ce\u5165\u304c\u4fdd\u8a3c\u3055\u308c\u306a\u3044<\/li>\n<li>\u958b\u696d\u306b\u304b\u304b\u308b\u8cbb\u7528\u3092\u8abf\u9054\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<li>\u7a0e\u91d1\u5bfe\u7b56\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u624b\u7d9a\u304d\u306a\u3069\u3092\u81ea\u5206\u3067\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<li>\u4f1a\u793e\u306e\u4fe1\u983c\u3092\u4e00\u304b\u3089\u7bc9\u304f\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<\/ul>\n<p>\u5404\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5931\u6557\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b<br \/>\n<\/h3>\n<p>\u81ea\u7531\u5ea6\u304c\u9ad8\u3044\u5206\u3001\u8d77\u696d\u306b\u306f\u8cac\u4efb\u304c\u4f34\u3044\u307e\u3059\u3002\u4f1a\u793e\u54e1\u6642\u4ee3\u3068\u7570\u306a\u308a\u3001<span style=\"background-color: #ffff99;\"><b>\u57fa\u672c\u7684\u306b\u3059\u3079\u3066\u81ea\u5df1\u8cac\u4efb\u306b\u306a\u308b\u305f\u3081\u3001\u5931\u6557\u3059\u308b\u30ea\u30b9\u30af\u3082\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u501f\u91d1\u3059\u308b\u5834\u5408\u3084\u3001\u4f1a\u793e\u304c\u501f\u5165\u308c\u3092\u3059\u308b\u969b\u306b\u4ee3\u8868\u8005\u3068\u3057\u3066\u500b\u4eba\u4fdd\u8a3c\u3059\u308b\u5834\u5408\u3001\u4e8b\u696d\u306b\u5931\u6557\u3059\u308b\u3068\u8ca0\u50b5\u3092\u8ca0\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u7d50\u679c\u7684\u306b\u3001\u5bb6\u65cf\u306b\u3082\u8ff7\u60d1\u3092\u304b\u3051\u304b\u306d\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u53ce\u5165\u304c\u4fdd\u8a3c\u3055\u308c\u306a\u3044<\/h3>\n<p>\u8d77\u696d\u306b\u3088\u308a\u4e0a\u9650\u306a\u3057\u3067\u9ad8\u53ce\u5165\u3092\u671f\u5f85\u3067\u304d\u308b\u4e00\u65b9\u3067\u3001\u58f2\u308a\u4e0a\u3052\u3084\u5229\u76ca\u304c\u51fa\u306a\u3051\u308c\u3070\u53ce\u5165\u304c\u30bc\u30ed\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u3048\u307e\u3059\u3002\u3064\u307e\u308a\u3001<strong>\u53ce\u5165\u304c\u4fdd\u8a3c\u3055\u308c\u306a\u3044\u70b9\u306f\u8d77\u696d\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/strong><\/p>\n<p>\u81ea\u5206\u81ea\u8eab\u3084\u5bb6\u65cf\u304c\u5b89\u5b9a\u3057\u3066\u751f\u6d3b\u3092\u9001\u308c\u308b\u3088\u3046\u306b\u3001\u8d77\u696d\u6642\u306b\u306f\u3042\u308b\u7a0b\u5ea6\u306e\u8cc7\u91d1\u3092\u84c4\u3048\u3066\u304a\u304f\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u3059\u3050\u306b\u4f1a\u793e\u3092\u9000\u8077\u305b\u305a\u517c\u696d\u3084\u526f\u696d\u304b\u3089\u306f\u3058\u3081\u3066\u6210\u529f\u306e\u53ef\u80fd\u6027\u3092\u63a2\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u958b\u696d\u306b\u304b\u304b\u308b\u8cbb\u7528\u3092\u8abf\u9054\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p>\u8d77\u696d\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001<span style=\"background-color: #ffff99;\"><b>\u53ce\u5165\u5370\u7d19\u4ee3\u30fb\u8a8d\u8a3c\u624b\u6570\u6599\u30fb\u8b04\u672c\u624b\u6570\u6599\u30fb\u767b\u9332\u514d\u8a31\u7a0e\u3084\u3001\u5099\u54c1\u8cfc\u5165\u8cbb\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/312\/\" data-internallinksmanager029f6b8e52c=\"493\" title=\"\u958b\u696d\u8cbb\">\u958b\u696d\u8cbb<\/a>\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/b><\/span>\u958b\u696d\u8cbb\u7528\u3092\u81ea\u5df1\u8cc7\u91d1\u3067\u307e\u304b\u306a\u3048\u306a\u3044\u5834\u5408\u3001\u8cc7\u91d1\u306e\u8abf\u9054\u624b\u6bb5\u3092\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u70b9\u304c\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u8abf\u67fb\u306b\u3088\u308b\u3068\u30012021\u5e74\u5ea6\u306b\u304a\u3051\u308b\u958b\u696d\u8cbb\u7528\u306e\u5e73\u5747\u5024\u306f941\u4e07\u5186\u3067\u3057\u305f\u3002\u81ea\u5df1\u8cc7\u91d1\u4ee5\u5916\u306e<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/44\/\" data-internallinksmanager029f6b8e52c=\"491\" title=\"\u8cc7\u91d1\u8abf\u9054\">\u8cc7\u91d1\u8abf\u9054<\/a>\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u5bb6\u65cf\u3084\u89aa\u621a\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u308c\u3084\u4ed6\u4f01\u696d\u304b\u3089\u306e\u51fa\u8cc7\u53d7\u3051\u5165\u308c\u306a\u3069\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u540c\u3058\u304f\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e2021\u5e74\u5ea6\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001\u958b\u696d\u6642\u306e\u5e73\u5747\u8cc7\u91d1\u8abf\u9054\u984d\u306f1,177\u4e07\u5186\u306e\u3046\u3061\u91d1\u878d\u6a5f\u95a2\u7b49\u304b\u3089\u306e\u501f\u5165\u304c\u5360\u3081\u308b\u5272\u5408\u306f\u9ad8\u304f\u3001\u5e73\u5747803\u4e07\u5186\uff0868.3%\uff09\u3067\u3057\u305f\u3002\u95a2\u9023\u3057\u3066\u3001\u81ea\u5df1\u8cc7\u91d1\u306e\u5e73\u5747\u984d\u306f282\u4e07\u5186\u3067\u5168\u4f53\u306e23.9%\u3092\u5360\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.jfc.go.jp\/n\/findings\/pdf\/kaigyo_211129_1.pdf#page=10\" title=\"\u300c2021\u5e74\u5ea6\u65b0\u898f\u958b\u696d\u5b9f\u614b\u8abf\u67fb\u300d\u301c\u30a2\u30f3\u30b1\u30fc\u30c8\u7d50\u679c\u306e\u6982\u8981\u301c\uff5c\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\" rel=\"noopener\" target=\"_blank\">\u300c2021\u5e74\u5ea6\u65b0\u898f\u958b\u696d\u5b9f\u614b\u8abf\u67fb\u300d\u301c\u30a2\u30f3\u30b1\u30fc\u30c8\u7d50\u679c\u306e\u6982\u8981\u301c\uff5c\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab<\/a> <\/p>\n<h3>\u7a0e\u91d1\u5bfe\u7b56\u3084\u793e\u4f1a\u4fdd\u967a\u624b\u7d9a\u304d\u306a\u3069\u3092\u81ea\u5206\u3067\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p>\u8d77\u696d\u3059\u308b\u3068\u3001<span style=\"background-color: #ffff99;\"><b>\u9069\u5207\u306a\u7a0e\u984d\u3092\u7d0d\u3081\u308b\u305f\u3081\u306e\u7a0e\u91d1\u5bfe\u7b56\u3092\u542b\u3081\u3001\u7a0e\u91d1\u95a2\u9023\u624b\u7d9a\u304d\u3092\u81ea\u5206\u3067\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u70b9\u304c\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/b><\/span>\u4f1a\u793e\u54e1\u6642\u4ee3\u306f\u3001\u52e4\u52d9\u5148\u306e\u4eba\u4e8b\u3084\u7dcf\u52d9\u3068\u3044\u3063\u305f\u90e8\u7f72\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306a\u3069\u3067\u7a0e\u91d1\u95a2\u9023\u306e\u624b\u7d9a\u304d\u3092\u3057\u3066\u3082\u3089\u3048\u307e\u3057\u305f\u304c\u3001\u305d\u306e\u4f5c\u696d\u3092\u81ea\u5206\u3067\u884c\u3046\u305f\u3081\u8ca0\u62c5\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8d77\u696d\u3059\u308b\u3068\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3082\u81ea\u5206\u3067\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5177\u4f53\u7684\u306b\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306a\u3082\u306e\u3068\u3057\u3066\u3001\u533b\u7642\u4fdd\u967a\u5236\u5ea6\u3001\u5e74\u91d1\u5236\u5ea6\u3001\u52b4\u50cd\u4fdd\u967a\u5236\u5ea6\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u306e\u5236\u5ea6\u3082\u3001\u8d77\u696d\u306e\u5f62\u614b\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u6cd5\u4eba\u304b\u3001\u5f93\u696d\u54e1\u306f\u3044\u308b\u304b\u306a\u3069\u8981\u4ef6\u306b\u3088\u3063\u3066\u624b\u7d9a\u304d\u65b9\u6cd5\u304c\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4f1a\u793e\u306e\u4fe1\u983c\u3092\u4e00\u304b\u3089\u7bc9\u304f\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p>\u8d77\u696d\u3057\u3066\u304b\u3089\u306f\u3001<strong>\u81ea\u5206\u3067\u4e00\u304b\u3089\u4fe1\u983c\u3092\u7bc9\u304d\u4e0a\u3052\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u70b9\u304c\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4e00\u65b9\u3001\u4f1a\u793e\u54e1\u306e\u5834\u5408\u3001\u4f1a\u793e\u306e\u77e5\u540d\u5ea6\u3084\u4e0a\u53f8\u306e\u4eba\u8108\u3092\u751f\u304b\u3057\u306a\u304c\u3089\u55b6\u696d\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u306e\u770b\u677f\u306a\u3069\u304c\u5927\u304d\u304f\u4f5c\u7528\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u81ea\u5206\u306e\u529b\u3060\u3051\u3067\u55b6\u696d\u6210\u7e3e\u3092\u4e0a\u3052\u3066\u3044\u308b\u3068\u52d8\u9055\u3044\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u8d77\u696d\u3067\u5931\u6557\u3057\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u3042\u3089\u304b\u3058\u3081\u81ea\u5206\u306e\u672c\u5f53\u306e\u5b9f\u529b\u3092\u898b\u3064\u3081\u306a\u304a\u3057\u305f\u308a\u3001\u30d6\u30e9\u30f3\u30c9\u529b\u306a\u3057\u3067\u55b6\u696d\u3059\u308b\u6226\u7565\u3092\u7acb\u3066\u305f\u308a\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u8d77\u696d\u3059\u308b\u65b9\u6cd5\u306b\u3088\u3063\u3066\u3082\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u7570\u306a\u308b\uff01<\/h2>\n<p>\u8d77\u696d\u3059\u308b\u4e3b\u306a\u65b9\u6cd5\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u958b\u696d\u3059\u308b\u30b1\u30fc\u30b9\u3068\u6cd5\u4eba\u3068\u3057\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u306b\u300c\u958b\u696d\u5c4a\u300d\u3092\u63d0\u51fa\u3059\u308c\u3070\u30d3\u30b8\u30cd\u30b9\u3092\u306f\u3058\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u4e00\u65b9\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306f\u3001\u516c\u7684\u306b\u6cd5\u4eba\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u6cd5\u4eba\u767b\u8a18\u306a\u3069\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u81ea\u5206\u304c\u3069\u3061\u3089\u3067\u4e8b\u696d\u3092\u884c\u3046\u304b\u6c7a\u65ad\u3059\u308b\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u6bd4\u8f03\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u8d77\u696d\u3059\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u8d77\u696d\u3059\u308b\u5834\u5408\u3001\u6cd5\u4eba\u306e\u5834\u5408\u3068\u6bd4\u3079\u3066\u958b\u696d\u624b\u7d9a\u304d\u304c\u7c21\u5358\u3067\u624b\u9593\u304c\u304b\u304b\u3089\u306a\u3044\u70b9\u304c\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/b><\/span>\u300c\u958b\u696d\u5c4a\u300d\u3084\u3001\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u300c\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u306e\u63d0\u51fa\u306b\u306f\u8cbb\u7528\u304c\u304b\u304b\u3089\u306a\u3044\u305f\u3081\u3001\u57fa\u672c\u7684\u306b0\u5186\u3067\u8d77\u696d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u767b\u8a18\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u6cd5\u4eba\u306b\u6bd4\u3079\u308b\u3068\u793e\u4f1a\u7684\u4fe1\u7528\u5ea6\u304c\u4f4e\u304f\u306a\u308b\u70b9\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\" title=\"\uff3b\u624b\u7d9a\u540d\uff3d\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u30fb\u5ec3\u696d\u5c4a\u51fa\u7b49\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81\" rel=\"noopener\" target=\"_blank\">\uff3b\u624b\u7d9a\u540d\uff3d\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u30fb\u5ec3\u696d\u5c4a\u51fa\u7b49\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/09.htm\" title=\"\uff3b\u624b\u7d9a\u540d\uff3d\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81\" rel=\"noopener\" target=\"_blank\">\uff3b\u624b\u7d9a\u540d\uff3d\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a> <\/p>\n<h3>\u6cd5\u4eba\u3068\u3057\u3066\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u3068\u3057\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u4e00\u5b9a\u306e\u6240\u5f97\u3092\u8d85\u3048\u308b\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u3088\u308a\u7a0e\u7387\u304c\u4f4e\u304f\u306a\u308b\u70b9\u306f\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u696d\u52d9\u95a2\u9023\u3067\u4f7f\u7528\u30fb\u5229\u7528\u3057\u305f\u8cbb\u7528\u3060\u3051\u3067\u306a\u304f\u3001\u7d66\u4e0e\u3084\u8cde\u4e0e\u306a\u3069\u3082\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u308b\u305f\u3081\u3001\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u4f1a\u793e\u8a2d\u7acb\u624b\u7d9a\u304d\u306b\u306f\u624b\u9593\u3084\u8cbb\u7528\u304c\u304b\u304b\u308b\u70b9\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002\u682a\u5f0f\u4f1a\u793e\u8a2d\u7acb\u306e\u5546\u696d\u767b\u8a18\u624b\u6570\u6599\u3060\u3051\u3067\u3082\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u984d\u00d70.7\uff05\u304b\u300115\u4e07\u5186\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u9ad8\u3044\u307b\u3046\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\" title=\"No.7191 \u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81\" rel=\"noopener\" target=\"_blank\">No.7191 \u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a> <\/p>\n<h2>\u8d77\u696d\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u6bd4\u8f03\u3057\u3066\u304b\u3089\u72ec\u7acb\u3057\u3088\u3046<\/h2>\n<p>\u8d77\u696d\u306e\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u3084\u308a\u305f\u3044\u3053\u3068\u304c\u81ea\u7531\u306b\u3067\u304d\u308b\u70b9\u3084\u4eca\u3088\u308a\u9ad8\u3044\u53ce\u5165\u3092\u5f97\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u70b9\u3001\u5b9a\u5e74\u304c\u306a\u304f\u50cd\u304d\u7d9a\u3051\u3089\u308c\u308b\u70b9\u3067\u3059\u3002\u305d\u306e\u4e00\u65b9\u3067\u3001\u5931\u6557\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u70b9\u3084\u3001\u53ce\u5165\u304c\u4fdd\u8a3c\u3055\u308c\u306a\u3044\u70b9\u3001\u4f1a\u793e\u306e\u4fe1\u983c\u3092\u4e00\u304b\u3089\u7bc9\u304f\u5fc5\u8981\u304c\u3042\u308b\u70b9\u306a\u3069\u304c\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u6307\u6458\u3055\u308c\u307e\u3059\u3002<br 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