{"id":82506,"date":"2025-11-25T13:52:18","date_gmt":"2025-11-25T04:52:18","guid":{"rendered":"https:\/\/biz.moneyforward.com\/establish\/basic\/?p=82506"},"modified":"2025-11-25T14:47:38","modified_gmt":"2025-11-25T05:47:38","slug":"%e6%b3%95%e4%ba%ba%e7%99%bb%e8%a8%98%e3%81%ae%e5%8d%b0%e7%b4%99%e4%bb%a3%e3%81%af%e3%81%84%e3%81%8f%e3%82%89%ef%bc%9f0%e5%86%86%e3%82%84%e5%8d%8a%e9%a1%8d%e3%81%ab%e3%81%99%e3%82%8b%e6%96%b9%e6%b3%95","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/establish\/basic\/82506\/","title":{"rendered":"\u6cd5\u4eba\u767b\u8a18\u306e\u5370\u7d19\u4ee3\u306f\u3044\u304f\u3089\uff1f0\u5186\u3084\u534a\u984d\u306b\u3059\u308b\u65b9\u6cd5\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u6cd5\u4eba\u767b\u8a18\u306e\u969b\u306b\u306f\u3001\u53ce\u5165\u5370\u7d19\u3067\u3082\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300c\u5370\u7d19\u4ee3\u300d\u3068\u547c\u3070\u308c\u308b\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u306e\u5370\u7d19\u4ee3\u306b\u306f\u3001\u4e3b\u306b\u300c<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/122\/\" data-internallinksmanager029f6b8e52c=\"496\" title=\"\u5b9a\u6b3e\">\u5b9a\u6b3e<\/a>\u306e\u5370\u7d19\u7a0e\u300d\u3068\u300c\u767b\u9332\u514d\u8a31\u7a0e\u300d\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u6027\u8cea\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/48359\/\" data-internallinksmanager029f6b8e52c=\"487\" title=\"\u4f1a\u793e\u8a2d\u7acb\">\u4f1a\u793e\u8a2d\u7acb<\/a>\u6642\u306b\u304b\u304b\u308b\u7d19\u306e\u5b9a\u6b3e\u4f5c\u6210\u3067\u306e\u5370\u7d19\u7a0e4\u4e07\u5186\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/158\/\" data-internallinksmanager029f6b8e52c=\"498\" title=\"\u96fb\u5b50\u5b9a\u6b3e\">\u96fb\u5b50\u5b9a\u6b3e<\/a>\u3092\u6d3b\u7528\u3059\u308c\u30700\u5186\u306b\u3067\u304d\u307e\u3059\u3002 \u305d\u306e\u305f\u3081\u3001\u3053\u308c\u304b\u3089\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u65b9\u306f\u3001\u7d19\u306e\u5b9a\u6b3e\u3067\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3088\u308a\u3082\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u306e\u96fb\u5b50\u5b9a\u6b3e\u3092\u5229\u7528\u3059\u308b\u65b9\u304c<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/584\/\" data-internallinksmanager029f6b8e52c=\"494\" title=\"\u8a2d\u7acb\u8cbb\u7528\">\u8a2d\u7acb\u8cbb\u7528<\/a>\u3092\u5927\u304d\u304f\u7bc0\u7d04\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u6cd5\u4eba\u767b\u8a18\u306b\u304b\u304b\u308b\u300c\u767b\u9332\u514d\u8a31\u7a0e\u300d\u306f\u3001\u81ea\u6cbb\u4f53\u306e\u300c\u7279\u5b9a\u5275\u696d\u652f\u63f4\u7b49\u4e8b\u696d\u300d\u3092\u5229\u7528\u3057\u3001\u8a3c\u660e\u66f8\u3092\u6dfb\u3048\u3066\u7533\u8acb\u3059\u308c\u3070\u3001\u534a\u984d\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u6cd5\u4eba\u767b\u8a18\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u5185\u8a33\u304b\u3089\u3001\u5370\u7d19\u4ee3\u3092\u5b89\u304f\u3059\u308b\u65b9\u6cd5\u3001\u4f1a\u793e\u5f62\u614b\u5225\u306e\u7dcf\u984d\u307e\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\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\/establish\/templates\/articles_of_incorporation\/?provider=est_basic&provider_info=cv.82506.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\/establish\/templates\/wp-content\/uploads\/2023\/08\/articles_of_incorporation-1-724x1024.jpg\" 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>\u3010\u696d\u754c\u5225\u3011\u5b9a\u6b3e\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u3010\u696d\u754c\u5225\u3011\u5b9a\u6b3e\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\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>\n<div id=\"post-below-intro\"><\/div><h2>\u6cd5\u4eba\u767b\u8a18\u306e\u5370\u7d19\u4ee3\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u6cd5\u4eba\u767b\u8a18\u3067\u652f\u6255\u3046\u300c\u5370\u7d19\u4ee3\u300d\u306b\u306f\u3001\u4e3b\u306b\u300c\u5b9a\u6b3e\u306e\u5370\u7d19\u7a0e\u300d\u3068\u300c\u767b\u9332\u514d\u8a31\u7a0e\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3089\u306f\u3044\u305a\u308c\u3082\u56fd\u306b\u7d0d\u3081\u308b\u7a0e\u91d1\u3067\u3059\u304c\u3001\u5b9a\u6b3e\u306e\u5370\u7d19\u7a0e\u306f\u7d19\u306e\u5b9a\u6b3e\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u306b\u53ce\u5165\u5370\u7d19\u3067\u7d0d\u4ed8\u3057\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306f\u767b\u8a18\u7533\u8acb\u6642\u306b\u6cd5\u52d9\u5c40\u3078\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5b9a\u6b3e\u306e\u4f5c\u6210\u3067\u767a\u751f\u3059\u308b\u300c\u5370\u7d19\u7a0e\u300d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u8a2d\u7acb\u6642\u306b\u300c\u5b9a\u6b3e\u300d\u3092\u7d19\u3067\u4f5c\u6210\u3059\u308b\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/words\/441\/\" data-internallinksmanager029f6b8e52c=\"265\" title=\"\u5370\u7d19\u7a0e\u6cd5\">\u5370\u7d19\u7a0e\u6cd5<\/a>\u306b\u3082\u3068\u3065\u304d\u30014\u4e07\u5186\u5206\u306e\u53ce\u5165\u5370\u7d19\u3092\u5b9a\u6b3e\u306b\u8cbc\u308a\u4ed8\u3051\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u96fb\u5b50\u5b9a\u6b3e\u306f\u8ab2\u7a0e\u6587\u66f8\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u5370\u7d19\u7a0e\u306f\u4e0d\u8981\uff080\u5186\uff09\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7d19\u306e\u5b9a\u6b3e\u3067\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3088\u308a\u3082\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u96fb\u5b50\u5b9a\u6b3e\u3092\u5229\u7528\u3059\u308b\u65b9\u304c\u3001\u8a2d\u7acb\u8cbb\u7528\u3092\u5927\u304d\u304f\u7bc0\u7d04\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/inshi\/pdf\/zeigaku_ichiran_r0204.pdf\" target=\"_blank\" rel=\"noopener\">\u5370\u7d19\u7a0e\u984d\u306e\u4e00\u89a7\u8868\uff08\u7b2c1\u53f7\u6587\u66f8\u304b\u3089\u7b2c20\u53f7\u6587\u66f8\u307e\u3067\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u767b\u8a18\u624b\u7d9a\u304d\u3067\u7d0d\u3081\u308b\u300c\u767b\u9332\u514d\u8a31\u7a0e\u300d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001\u4f1a\u793e\u306e\u8a2d\u7acb\u3084\u5f79\u54e1\u5909\u66f4\u3001\u672c\u5e97\u79fb\u8ee2\u3068\u3044\u3063\u305f\u767b\u8a18\u624b\u7d9a\u304d\u305d\u306e\u3082\u306e\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u56fd\u7a0e\u3067\u3059\u3002<\/b><\/span>\u767b\u9332\u514d\u8a31\u7a0e\u6cd5\u306b\u3082\u3068\u3065\u304d\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u306e\u984d\u306a\u3069\u306b\u5fdc\u3058\u3066\u7a0e\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7a0e\u91d1\u306f\u3001\u7d19\u306e\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306b\u9650\u308a\u53ce\u5165\u5370\u7d19\u3067\u7d0d\u4ed8\u3067\u304d\u307e\u3059\u304c\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb\u3067\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u7d0d\u4ed8\u304c\u57fa\u672c\u3067\u3001\u91d1\u878d\u6a5f\u95a2\u7a93\u53e3\u3067\u306e\u73fe\u91d1\u7d0d\u4ed8\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\" target=\"_blank\" rel=\"noopener\">No.7191\u2003\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u3010\u4f1a\u793e\u5f62\u614b\u5225\u3011\u6cd5\u4eba\u8a2d\u7acb\u6642\u306e\u5370\u7d19\u4ee3\u306f\u3044\u304f\u3089\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u8a2d\u7acb\u6642\u306b\u304b\u304b\u308b\u5370\u7d19\u4ee3\u3084\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u304b<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/326\/\" data-internallinksmanager029f6b8e52c=\"488\" title=\"\u5408\u540c\u4f1a\u793e\">\u5408\u540c\u4f1a\u793e<\/a>\u304b\u306b\u3088\u3063\u3066\u91d1\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u96fb\u5b50\u5b9a\u6b3e\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u767b\u8a18\u8cbb\u7528\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u3067\u7d0420\u4e07\u5186\u301c\u3001\u5408\u540c\u4f1a\u793e\u306f6\u4e07\u5186\u301c\u304c\u76ee\u5b89\u3067\u3059\u3002<\/p>\n<h3>\u682a\u5f0f\u4f1a\u793e\u306e\u8a2d\u7acb\u8cbb\u7528<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u5b9a\u6b3e\u306e\u5370\u7d19\u7a0e\u3068\u767b\u9332\u514d\u8a31\u7a0e\u306b\u52a0\u3048\u3066\u3001\u516c\u8a3c\u5f79\u5834\u3067\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u6570\u6599\u304c\u5225\u9014\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u306e\u8a2d\u7acb\u306b\u304b\u304b\u308b\u6cd5\u5b9a\u8cbb\u7528\u306f\u3001\u7d19\u306e\u5b9a\u6b3e\u3067\u4f5c\u6210\u3059\u308b\u3068\u6700\u4f4e\u3067\u3082\u7d0424\u4e072,000\u5186\u301c\u3001\u96fb\u5b50\u5b9a\u6b3e\u306e\u5834\u5408\u306f\u7d0420\u4e07\u5186\u301c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"22%\">\u8cbb\u7528\u9805\u76ee<\/th>\n<th width=\"25%\">\u91d1\u984d<\/th>\n<th width=\"53%\">\u5099\u8003<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5b9a\u6b3e\u306e\u5370\u7d19\u7a0e<\/td>\n<td style=\"text-align: left;\">4\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u96fb\u5b50\u5b9a\u6b3e\u306e\u5834\u5408\u306f0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u767b\u9332\u514d\u8a31\u7a0e<\/td>\n<td style=\"text-align: left;\">\u8cc7\u672c\u91d1\u306e\u984d \u00d7 0.7%<br \/>\n\uff08\u6700\u4f4e15\u4e07\u5186\uff09<\/td>\n<td style=\"text-align: left;\">\u8cc7\u672c\u91d1\u304c\u7d042,143\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u4e00\u5f8b15\u4e07\u5186\u3002\u7279\u5b9a\u5275\u696d\u652f\u63f4\u7b49\u4e8b\u696d\u306e\u8a3c\u660e\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3068\u534a\u984d\uff080.7\uff05\u21920.35\uff05\u3001\u6700\u4f4e15\u4e07\u5186\u21927.5\u4e07\u5186\uff09\u306b\u8efd\u6e1b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599<\/td>\n<td style=\"text-align: left;\">3\u4e07\u5186\uff5e5\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u8cc7\u672c\u91d1\u306e\u984d\u306b\u3088\u3063\u3066\u5909\u52d5\u3002\u4e00\u5b9a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f1\u4e075,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5b9a\u6b3e\u306e\u8b04\u672c\u624b\u6570\u6599<\/td>\n<td style=\"text-align: left;\">\u7d042,000\u5186<\/td>\n<td style=\"text-align: left;\">1\u30da\u30fc\u30b8250\u5186\u3067\u8a08\u7b97<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\" target=\"_blank\" rel=\"noopener\">No.7191\u2003\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h4>\u3010\u5177\u4f53\u4f8b\u3011\u767b\u9332\u514d\u8a31\u7a0e\u306e\u8a08\u7b97<\/h4>\n<p>\u767b\u9332\u514d\u8a31\u7a0e\u306f\u300c\u8cc7\u672c\u91d1\u306e\u984d \u00d7 0.7%\u300d\u307e\u305f\u306f\u300c15\u4e07\u5186\u300d\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u65b9\u306e\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8cc7\u672c\u91d1\u304c1,000\u4e07\u5186\u306e\u5834\u5408<\/strong><br \/>\n10,000,000\u5186\u00d70.7%=7\u4e07\u5186 \u2192\u6700\u4f4e\u7a0e\u984d\u306e15\u4e07\u5186\u3092\u7d0d\u4ed8<\/li>\n<li><strong>\u8cc7\u672c\u91d1\u304c3,000\u4e07\u5186\u306e\u5834\u5408<\/strong><br \/>\n30,000,000\u5186\u00d70.7%=21\u4e07\u5186 \u2192\u8a08\u7b97\u984d\u304c\u6700\u4f4e\u984d\u3092\u4e0a\u56de\u308b\u305f\u3081\u300121\u4e07\u5186\u3092\u7d0d\u4ed8<\/li>\n<\/ul>\n<\/div>\n<h3>\u5408\u540c\u4f1a\u793e\u306e\u8a2d\u7acb\u8cbb\u7528<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5408\u540c\u4f1a\u793e\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u3068\u7570\u306a\u308a\u516c\u8a3c\u5f79\u5834\u3067\u306e\u5b9a\u6b3e\u8a8d\u8a3c\u304c\u4e0d\u8981\u3067\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u8a8d\u8a3c\u624b\u6570\u6599\u3084\u8b04\u672c\u624b\u6570\u6599\u304c\u304b\u304b\u3089\u305a\u3001\u8a2d\u7acb\u8cbb\u7528\u3092\u4f4e\u304f\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u7d19\u306e\u5b9a\u6b3e\u3067\u4f5c\u6210\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u5408\u540c\u4f1a\u793e\u306e\u8a2d\u7acb\u8cbb\u7528\u306f\u6700\u4f4e10\u4e07\u5186\u304b\u3089\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8cbb\u7528\u9805\u76ee<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u5099\u8003<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5b9a\u6b3e\u306e\u5370\u7d19\u7a0e<\/td>\n<td style=\"text-align: left;\">4\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u96fb\u5b50\u5b9a\u6b3e\u306e\u5834\u5408\u306f0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u767b\u9332\u514d\u8a31\u7a0e<\/td>\n<td style=\"text-align: left;\">\u8cc7\u672c\u91d1\u306e\u984d \u00d7 0.7%<\/p>\n<p>\uff08\u6700\u4f4e6\u4e07\u5186\uff09<\/td>\n<td style=\"text-align: left;\">\u8cc7\u672c\u91d1\u304c\u7d04857\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u4e00\u5f8b6\u4e07\u5186\u3002\u7279\u5b9a\u5275\u696d\u652f\u63f4\u7b49\u4e8b\u696d\u306e\u8a3c\u660e\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3068\u534a\u984d<\/p>\n<p>\uff080.7\uff05\u21920.35\uff05\u3001\u6700\u4f4e6\u4e07\u5186\u21923\u4e07\u5186\uff09\u306b\u8efd\u6e1b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5408\u540c\u4f1a\u793e\u306e\u5834\u5408\u3082\u3001\u96fb\u5b50\u5b9a\u6b3e\u3092\u5229\u7528\u3059\u308c\u3070\u5b9a\u6b3e\u306e\u5370\u7d19\u7a0e4\u4e07\u5186\u306f\u4e0d\u8981\u306b\u306a\u308a\u3001\u8a2d\u7acb\u8cbb\u7528\u3092\u3055\u3089\u306b\u5727\u7e2e\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u6cd5\u4eba\u767b\u8a18\u306e\u5370\u7d19\u4ee3\u3092\u5b89\u304f\u6291\u3048\u308b\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u767b\u8a18\u306e\u5370\u7d19\u4ee3\u306f\u3001\u96fb\u5b50\u5b9a\u6b3e\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u5370\u7d19\u7a0e4\u4e07\u5186\u30920\u5186\u306b\u3067\u304d\u3001\u3055\u3089\u306b\u300c\u7279\u5b9a\u5275\u696d\u652f\u63f4\u7b49\u4e8b\u696d\u300d\u3092\u6d3b\u7528\u3059\u308c\u3070\u767b\u9332\u514d\u8a31\u7a0e\u3092\u534a\u984d\u306b\u3067\u304d\u307e\u3059\u3002<\/b><\/span> \u3053\u308c\u30892\u3064\u306e\u5236\u5ea6\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001\u6cd5\u4eba\u767b\u8a18\u306b\u304b\u304b\u308b\u8cbb\u7528\u3092\u5927\u5e45\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b\u4f1a\u793e\u8a2d\u7acb\u6642\u306b\u306f\u5927\u304d\u306a\u7bc0\u7d04\u306b\u3064\u306a\u304c\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u5236\u5ea6\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5370\u7d19\u7a0e4\u4e07\u5186\u30920\u5186\u306b\u3059\u308b\u96fb\u5b50\u5b9a\u6b3e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u767b\u8a18\u306e\u969b\u306b\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u96fb\u5b50\u5b9a\u6b3e\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u5b9a\u6b3e\u306b\u304b\u304b\u308b\u5370\u7d19\u7a0e4\u4e07\u5186\u304c0\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u96fb\u5b50\u5b9a\u6b3e\u306f\u3001PDF\u5f62\u5f0f\u3067\u4f5c\u6210\u3057\u305f\u5b9a\u6b3e\u306b\u96fb\u5b50\u7f72\u540d\u3092\u4ed8\u4e0e\u3059\u308b\u65b9\u6cd5\u3067\u3001\u5370\u7d19\u7a0e\u6cd5\u4e0a\u306e\u300c\u8ab2\u7a0e\u6587\u66f8\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7d19\u306e\u5b9a\u6b3e\u3067\u5fc5\u8981\u3060\u3063\u305f4\u4e07\u5186\u306e\u5370\u7d19\u7a0e\u304c\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u96fb\u5b50\u5b9a\u6b3e\u306e\u4f5c\u6210\u306b\u5fc5\u8981\u306a\u3082\u306e<\/h4>\n<p>\u96fb\u5b50\u5b9a\u6b3e\u3092\u81ea\u5206\u3067\u4f5c\u6210\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u3092\u6e96\u5099\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3208\/\" data-internallinksmanager029f6b8e52c=\"510\" title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/a>\u30ab\u30fc\u30c9\uff08\u7f72\u540d\u7528\u96fb\u5b50\u8a3c\u660e\u66f8\u4ed8\u304d\uff09<\/li>\n<li>IC\u30ab\u30fc\u30c9\u30ea\u30fc\u30c0\u30e9\u30a4\u30bf\uff08PC\u3067\u30ab\u30fc\u30c9\u3092\u8aad\u307f\u53d6\u308b\u6a5f\u5668\uff09<\/li>\n<li>PDF\u4f5c\u6210\u30bd\u30d5\u30c8\uff08Adobe Acrobat\u306a\u3069\uff09<\/li>\n<li>\u96fb\u5b50\u7f72\u540d\u7528\u30bd\u30d5\u30c8\uff08JPKI\u5229\u7528\u8005\u30bd\u30d5\u30c8\u306a\u3069\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u3092\u4f7f\u3063\u3066\u4f5c\u6210\u3057\u305f\u5b9a\u6b3e\uff08PDF\u5f62\u5f0f\uff09\u306b\u96fb\u5b50\u7f72\u540d\u3092\u4ed8\u4e0e\u3057\u307e\u3059\u3002\u6e96\u5099\u304c\u96e3\u3057\u3044\u5834\u5408\u3067\u3082\u3001\u4f1a\u793e\u8a2d\u7acb\u652f\u63f4\u30b5\u30fc\u30d3\u30b9\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\" data-internallinksmanager029f6b8e52c=\"239\" title=\"\u4f1a\u8a08\u30bd\u30d5\u30c8\">\u4f1a\u8a08\u30bd\u30d5\u30c8<\/a>\u4f1a\u793e\u3067\u306f\u3001\u96fb\u5b50\u5b9a\u6b3e\u306e\u4f5c\u6210\u3092\u652f\u63f4\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e\u8a2d\u7acb\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u65b9\u304c\u7acb\u3061\u4e0a\u3052\u307e\u3067\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/houmukyoku.moj.go.jp\/homu\/COMMERCE_11-1.html\" target=\"_blank\" rel=\"noopener\">\u5546\u696d\u30fb\u6cd5\u4eba\u767b\u8a18\u306e\u7533\u8acb\u66f8\u69d8\u5f0f\uff5c\u6cd5\u52d9\u5c40<\/a><\/p>\n<h3>\u767b\u9332\u514d\u8a31\u7a0e\u3092\u534a\u984d\u306b\u3059\u308b\u7279\u5b9a\u5275\u696d\u652f\u63f4\u7b49\u4e8b\u696d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e02\u533a\u753a\u6751\u304c\u5b9f\u65bd\u3059\u308b\u300c\u7279\u5b9a\u5275\u696d\u652f\u63f4\u7b49\u4e8b\u696d\u300d\u306e\u652f\u63f4\u3092\u53d7\u3051\u3001\u767a\u884c\u3055\u308c\u305f\u8a3c\u660e\u66f8\u3092\u6dfb\u4ed8\u3057\u3066\u8a2d\u7acb\u767b\u8a18\u3092\u7533\u8acb\u3059\u308b\u3068\u3001\u8a2d\u7acb\u6642\u306e\u767b\u9332\u514d\u8a31\u7a0e\u304c\u534a\u984d\u306b\u306a\u308b\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u682a\u5f0f\u4f1a\u793e<\/strong>\uff1a\u6700\u4f4e15\u4e07\u5186\u304b\u30897.5\u4e07\u5186\u306b\u6e1b\u984d<\/li>\n<li><strong>\u5408\u540c\u4f1a\u793e<\/strong>\uff1a\u6700\u4f4e6\u4e07\u5186\u304b\u30893\u4e07\u5186\u306b\u6e1b\u984d<\/li>\n<\/ul>\n<\/div>\n<h4>\u5236\u5ea6\u306e\u6982\u8981\u3068\u5bfe\u8c61\u8005<\/h4>\n<p>\u7279\u5b9a\u5275\u696d\u652f\u63f4\u7b49\u4e8b\u696d\u3068\u306f\u3001\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306b\u3082\u3068\u3065\u304d\u3001\u5e02\u533a\u753a\u6751\u304c\u5546\u5de5\u4f1a\u30fb\u91d1\u878d\u6a5f\u95a2\u30fb\u6c11\u9593\u4e8b\u696d\u8005\u306a\u3069\u306e\u652f\u63f4\u6a5f\u95a2\u3068\u9023\u643a\u3057\u3066\u3001\u5275\u696d\u8005\u3092\u652f\u63f4\u3059\u308b\u30b5\u30dd\u30fc\u30c8\u5236\u5ea6\u3067\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u5275\u696d\u8005\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u3053\u308c\u304b\u3089\u4e8b\u696d\u3092\u59cb\u3081\u308b\u65b9<\/li>\n<li>\u5275\u696d\u5f8c5\u5e74\u672a\u6e80\u306e<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>\u307e\u305f\u306f\u6cd5\u4eba<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u624b\u7d9a\u304d\u306e\u57fa\u672c\u7684\u306a\u6d41\u308c<\/strong><\/span><\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u81ea\u6cbb\u4f53\u306e\u7a93\u53e3\u3067\u76f8\u8ac7\uff1a<\/strong><br \/>\n\u307e\u305a\u306f\u5275\u696d\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u5e02\u533a\u753a\u6751\u306e\u5546\u5de5\u62c5\u5f53\u8ab2\u306a\u3069\u3067\u3001\u5236\u5ea6\u306e\u8a73\u7d30\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u652f\u63f4\u4e8b\u696d\u3078\u306e\u53c2\u52a0\uff1a<\/strong><br \/>\n\u81ea\u6cbb\u4f53\u304c\u6307\u5b9a\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306e\u53d7\u8b1b\u3084\u3001\u5c02\u9580\u5bb6\u306b\u3088\u308b\u500b\u5225\u76f8\u8ac7\u306a\u3069\u306e\u652f\u63f4\u3092\u53d7\u3051\u307e\u3059\u3002<\/li>\n<li><strong>\u8a3c\u660e\u66f8\u306e\u4ea4\u4ed8\u7533\u8acb\uff1a<\/strong><br \/>\n\u652f\u63f4\u306e\u4fee\u4e86\u5f8c\u3001\u81ea\u6cbb\u4f53\u3078\u7533\u8acb\u3057\u300c\u7279\u5b9a\u5275\u696d\u652f\u63f4\u7b49\u4e8b\u696d\u306b\u3088\u308b\u652f\u63f4\u3092\u53d7\u3051\u305f\u3053\u3068\u306e\u8a3c\u660e\u66f8\u300d\u3092\u4ea4\u4ed8\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002<\/li>\n<li><strong>\u767b\u8a18\u7533\u8acb\u6642\u306b\u63d0\u51fa\uff1a<\/strong><br \/>\n\u4f1a\u793e\u306e\u8a2d\u7acb\u767b\u8a18\u3092\u7533\u8acb\u3059\u308b\u969b\u306b\u3001\u3053\u306e\u8a3c\u660e\u66f8\u3092\u6cd5\u52d9\u5c40\u3078\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u984d\u304c\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<h4>\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001\u7d4c\u8cbb\u8a08\u4e0a\u304c\u53ef\u80fd<\/h4>\n<p>\u4f1a\u793e\u8a2d\u7acb\u6642\u306b\u652f\u6255\u3046\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001\u4f1a\u8a08\u4e0a\u300c<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/399\/\" data-internallinksmanager029f6b8e52c=\"497\" title=\"\u5275\u7acb\u8cbb\">\u5275\u7acb\u8cbb<\/a>\u300d\u3068\u3044\u3046<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3067\u7d4c\u8cbb\u8a08\u4e0a\u304c\u53ef\u80fd\u3067\u3059\u3002\u5275\u7acb\u8cbb\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45580\/\" data-internallinksmanager029f6b8e52c=\"317\" title=\"\u7e70\u5ef6\u8cc7\u7523\">\u7e70\u5ef6\u8cc7\u7523<\/a>\u3068\u3057\u3066\u4efb\u610f\u511f\u5374\u3067\u304d\u308b\u305f\u3081\u3001\u652f\u6255\u3063\u305f\u969b\u306e<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" data-internallinksmanager029f6b8e52c=\"562\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a>\u3084\u7d0d\u4ed8\u66f8\u306e\u63a7\u3048\u306f\u5fc5\u305a\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/keiei\/chiiki\/nintei.html\" target=\"_blank\" rel=\"noopener\">\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306b\u57fa\u3065\u304f\u8a8d\u5b9a\u3092\u53d7\u3051\u305f \u5e02\u533a\u753a\u6751\u5225\u306e\u5275\u696d\u652f\u63f4\u7b49\u4e8b\u696d\u8a08\u753b\u306e\u6982\u8981\uff5c\u4e2d\u5c0f\u4f01\u696d\u5e81<\/a><\/p>\n<h2>\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3082\u7279\u8a31\u514d\u8a31\u7a0e\u306e\u5370\u7d19\u4ee3\u306f\u5fc5\u8981\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3082\u3001\u5f79\u54e1\u3084\u672c\u793e\u6240\u5728\u5730\u3001\u4e8b\u696d\u76ee\u7684\u306a\u3069\u306b\u5909\u66f4\u304c\u751f\u3058\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u90fd\u5ea6\u3001\u5909\u66f4\u767b\u8a18\u3092\u7533\u8acb\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u3053\u306e\u5909\u66f4\u767b\u8a18\u306b\u30821\u4e07\u5186\u301c6\u4e07\u5186\u7a0b\u5ea6\u306e\u767b\u9332\u514d\u8a31\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u306b\u3044\u304f\u3089\u304b\u304b\u308b\u306e\u304b\u3001\u3042\u3089\u304b\u3058\u3081\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5909\u66f4\u767b\u8a18\u306e\u7a2e\u985e<\/th>\n<th>\u767b\u9332\u514d\u8a31\u7a0e\u984d<\/th>\n<th>\u5099\u8003<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5f79\u54e1\u5909\u66f4\uff08\u5c31\u4efb\u30fb\u9000\u4efb\u30fb\u91cd\u4efb\u306a\u3069\uff09<\/td>\n<td style=\"text-align: left;\">3\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u8cc7\u672c\u91d1\u306e\u984d\u304c1\u5104\u5186\u4ee5\u4e0b\u306e\u4f1a\u793e\u306f1\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u672c\u5e97\u79fb\u8ee2\uff08\u7ba1\u8f44\u5185\uff09<\/td>\n<td style=\"text-align: left;\">3\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u540c\u4e00\u306e\u6cd5\u52d9\u5c40\u306e\u7ba1\u8f44\u5185\u3067\u306e\u79fb\u8ee2<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u672c\u5e97\u79fb\u8ee2\uff08\u7ba1\u8f44\u5916\uff09<\/td>\n<td style=\"text-align: left;\">6\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u7570\u306a\u308b\u6cd5\u52d9\u5c40\u306e\u7ba1\u8f44\u3078\u306e\u79fb\u8ee2\uff08\u65e7\u672c\u5e97\u6240\u5728\u5730\u30fb\u65b0\u672c\u5e97\u6240\u5728\u5730\u3067\u54043\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u76ee\u7684\u5909\u66f4<\/td>\n<td style=\"text-align: left;\">3\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u4e8b\u696d\u5185\u5bb9\u306e\u8ffd\u52a0\u30fb\u5909\u66f4<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5546\u53f7\u5909\u66f4<\/td>\n<td style=\"text-align: left;\">3\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u4f1a\u793e\u540d\u306e\u5909\u66f4<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5897\u8cc7\uff08\u52df\u96c6\u682a\u5f0f\u306e\u767a\u884c\uff09<\/td>\n<td style=\"text-align: left;\">\u5897\u52a0\u3057\u305f\u8cc7\u672c\u91d1\u306e\u984d \u00d7 0.7% \uff08\u6700\u4f4e3\u4e07\u5186\uff09<\/td>\n<td style=\"text-align: left;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u3089\u306e\u8cbb\u7528\u306e\u307b\u304b\u306b\u3001\u767b\u8a18\u624b\u7d9a\u304d\u3092\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u306f\u5225\u9014\u5831\u916c\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u6570\u4e07\u5186\u7a0b\u5ea6\u306e\u5831\u916c\u304c\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u81ea\u5206\u3067\u767b\u8a18\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u5c02\u9580\u5bb6\u3078\u306e\u5831\u916c\u5206\u3092\u7bc0\u7d04\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u767b\u8a18\u5185\u5bb9\u306b\u4e0d\u5099\u304c\u3042\u308b\u3068\u88dc\u6b63\u3084\u518d\u7533\u8acb\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u624b\u7d9a\u304d\u306b\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u53f8\u6cd5\u66f8\u58eb\u3078\u306e\u4f9d\u983c\u3092\u691c\u8a0e\u3059\u308b\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\" target=\"_blank\" rel=\"noopener\">No.7191\u2003\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u767b\u8a18\u7533\u8acb\u66f8\u3068\u5b9a\u6b3e\u3078\u306e\u53ce\u5165\u5370\u7d19\u306e\u8cbc\u308a\u4ed8\u3051\u65b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u767b\u8a18\u3092\u7533\u8acb\u3059\u308b\u969b\u306b\u3001\u7d19\u3067\u4f5c\u6210\u3057\u305f\u5b9a\u6b3e\u3084\u7d19\u306e\u7533\u8acb\u66f8\u3067\u767b\u9332\u514d\u8a31\u7a0e\u3092\u7d0d\u3081\u308b\u306b\u306f\u3001\u7a0e\u984d\u5206\u306e\u53ce\u5165\u5370\u7d19\u3092\u8cfc\u5165\u3057\u3001\u7533\u8acb\u66f8\u306b\u8cbc\u308a\u4ed8\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u8cfc\u5165\u5834\u6240\u3084\u8cbc\u308a\u4ed8\u3051\u65b9\u306b\u306f\u6c7a\u307e\u308a\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u767b\u8a18\u7533\u8acb\u66f8\u3078\u306e\u53ce\u5165\u5370\u7d19\u306e\u8cbc\u308a\u4ed8\u3051\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u767b\u9332\u514d\u8a31\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u305f\u3081\u306e\u53ce\u5165\u5370\u7d19\u306f\u3001\u767b\u8a18\u7533\u8acb\u66f8\uff08\u307e\u305f\u306f\u53ce\u5165\u5370\u7d19\u8cbc\u4ed8\u53f0\u7d19\uff09\u306e\u6240\u5b9a\u306e\u6b04\u306b\u8cbc\u308a\u4ed8\u3051\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u969b\u3001\u8cbc\u308a\u4ed8\u3051\u305f\u53ce\u5165\u5370\u7d19\u306b\u306f\u7d76\u5bfe\u306b\u6d88\u5370\uff08\u5272\u5370\uff09\u306f\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u6d88\u5370\u306f\u6cd5\u52d9\u5c40\u306e\u8077\u54e1\u304c\u884c\u3044\u307e\u3059\u3002\u7533\u8acb\u8005\u304c\u62bc\u5370\u3057\u3066\u3057\u307e\u3046\u3068\u305d\u306e\u53ce\u5165\u5370\u7d19\u306f\u7121\u52b9\u6271\u3044\u3068\u306a\u308a\u3001\u518d\u8cfc\u5165\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5b9a\u6b3e\u3078\u306e\u53ce\u5165\u5370\u7d19\u306e\u8cbc\u308a\u4ed8\u3051\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d19\u3067\u4f5c\u6210\u3057\u305f\u5b9a\u6b3e\u306b\u306f\u3001\u5370\u7d19\u7a0e4\u4e07\u5186\u5206\u306e\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u308a\u4ed8\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u767b\u9332\u514d\u8a31\u7a0e\u3068\u7570\u306a\u308a\u3001\u5fc5\u305a\u6d88\u5370\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8cbc\u308a\u4ed8\u3051\u5834\u6240<\/strong>\uff1a\u5b9a\u6b3e\u306e\u8868\u7d19\u306e\u88cf\u9762\u306a\u3069\u4f59\u767d\u90e8\u5206\u306b\u8cbc\u308a\u4ed8\u3051\u307e\u3059\u3002<\/li>\n<li><strong>\u6d88\u5370\u306e\u65b9\u6cd5<\/strong>\uff1a\u53ce\u5165\u5370\u7d19\u3068\u5b9a\u6b3e\u306e\u7528\u7d19\u306b\u307e\u305f\u304c\u308b\u3088\u3046\u306b\u3001\u767a\u8d77\u4eba\u5168\u54e1\uff08\u307e\u305f\u306f\u4ee3\u7406\u4eba\uff09\u306e\u5370\u9451\u3092\u62bc\u3057\u307e\u3059\u3002\u3053\u306e\u6d88\u5370\u306b\u3088\u3063\u3066\u3001\u5370\u7d19\u306e\u518d\u5229\u7528\u3092\u9632\u304e\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3082\u3057\u53ce\u5165\u5370\u7d19\u3092\u8aa4\u3063\u3066\u8cbc\u308a\u4ed8\u3051\u305f\u5834\u5408\u3084\u3001\u767b\u8a18\u7533\u8acb\u304c\u5374\u4e0b\u3055\u308c\u305f\u5834\u5408\u3067\u3082\u3001\u6240\u5b9a\u306e\u624b\u7d9a\u304d\u3092\u884c\u3048\u3070\u5370\u7d19\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u53ce\u5165\u5370\u7d19\u306e\u304a\u3082\u306a\u8cfc\u5165\u5834\u6240<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u53ce\u5165\u5370\u7d19\u306f\u3001\u90f5\u4fbf\u5c40\u3084\u6cd5\u52d9\u5c40\u5185\u3001\u30b3\u30f3\u30d3\u30cb\u30a8\u30f3\u30b9\u30b9\u30c8\u30a2\u306a\u3069\u3067\u8cfc\u5165\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u9ad8\u984d\u306a\u53ce\u5165\u5370\u7d19\u306f\u53d6\u308a\u6271\u3044\u304c\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u90f5\u4fbf\u5c40<\/strong>\uff1a\u6700\u3082\u78ba\u5b9f\u306a\u8cfc\u5165\u5834\u6240\u3002\u307b\u3068\u3093\u3069\u306e\u984d\u9762\u306e\u53ce\u5165\u5370\u7d19\u3092\u53d6\u308a\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/li>\n<li><strong>\u6cd5\u52d9\u5c40\u5185\u306e\u5370\u7d19\u58f2\u308a\u3055\u3070\u304d\u6240<\/strong>\uff1a\u767b\u8a18\u7533\u8acb\u306e\u76f4\u524d\u306b\u8cfc\u5165\u3067\u304d\u308b\u305f\u3081\u4fbf\u5229\u3067\u3059\u3002<\/li>\n<li><strong>\u91d1\u5238\u30b7\u30e7\u30c3\u30d7<\/strong>\uff1a\u984d\u9762\u3088\u308a\u5b89\u304f\u8cfc\u5165\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5728\u5eab\u3084\u53d6\u6271\u984d\u9762\u304c\u9650\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u30b3\u30f3\u30d3\u30cb\u30a8\u30f3\u30b9\u30b9\u30c8\u30a2<\/strong>\uff1a200\u5186\u306a\u3069\u4f4e\u984d\u306e\u53ce\u5165\u5370\u7d19\u306e\u307f\u306e\u53d6\u308a\u6271\u3044\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u6cd5\u4eba\u767b\u8a18\u306e\u5370\u7d19\u4ee3\u3092\u7406\u89e3\u3057\u3066\u8a2d\u7acb\u8cbb\u7528\u3092\u6700\u9069\u5316\u3057\u3088\u3046<\/h2>\n<p>\u6cd5\u4eba\u767b\u8a18\u3067\u5fc5\u8981\u3068\u306a\u308b\u5370\u7d19\u4ee3\u306f\u3001\u4e3b\u306b\u300c\u5b9a\u6b3e\u306e\u5370\u7d19\u7a0e\u300d\u3068\u300c\u767b\u9332\u514d\u8a31\u7a0e\u300d\u306e2\u3064\u3067\u3059\u3002\u5b9a\u6b3e\u306e\u5370\u7d19\u7a0e4\u4e07\u5186\u306f\u96fb\u5b50\u5b9a\u6b3e\u3092\u5229\u7528\u3059\u308c\u30700\u5186\u306b\u3067\u304d\u3001\u8a2d\u7acb\u6642\u306e\u767b\u9332\u514d\u8a31\u7a0e\u3082\u7279\u5b9a\u5275\u696d\u652f\u63f4\u7b49\u4e8b\u696d\u3092\u6d3b\u7528\u3059\u308c\u3070\u534a\u984d\u306b\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u3067\u3042\u308c\u3070\u7d0420\u4e07\u5186\u304b\u3089\u3001\u5408\u540c\u4f1a\u793e\u3067\u3042\u308c\u3070\u7d046\u4e07\u5186\u304b\u3089\u3068\u3001\u4f1a\u793e\u5f62\u614b\u306b\u3088\u3063\u3066\u3082\u8a2d\u7acb\u8cbb\u7528\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a2d\u7acb\u5f8c\u3082\u3001\u5f79\u54e1\u5909\u66f4\u306a\u3069\u306e\u767b\u8a18\u624b\u7d9a\u304d\u3067\u306f\u767b\u9332\u514d\u8a31\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8cbb\u7528\u306b\u3064\u3044\u3066\u306e\u6b63\u3057\u3044\u77e5\u8b58\u306f\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u3075\u307e\u3048\u3001\u81ea\u793e\u306b\u5408\u3063\u305f\u65b9\u6cd5\u3067\u8ce2\u304f\u8cbb\u7528\u3092\u7ba1\u7406\u3057\u3001\u5186\u6ed1\u306a\u4e8b\u696d\u30b9\u30bf\u30fc\u30c8\u306b\u3064\u306a\u3052\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/49166\/\" data-lkc-id=\"624\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/establish\/basic\/wp-content\/uploads\/2020\/11\/favicon-1.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u793e\u8a2d\u7acb\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u4f1a\u793e\u8a2d\u7acb\u306b\u304b\u304b\u308b\u767b\u9332\u514d\u8a31\u7a0e\u3068\u306f\uff1f\u8cbb\u7528\u306f\u3044\u304f\u3089\u304b\u304b\u308b\u306e\uff1f<\/div><div class=\"lkc-excerpt\">\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001\u7279\u5b9a\u5206\u91ce\u306e\u767b\u8a18\u3084\u767b\u9332\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u4e0d\u52d5\u7523\u3084\u4f1a\u793e\u306e\u767b\u8a18\u3001\u7279\u5b9a\u56fd\u5bb6\u8cc7\u683c\u306e\u767b\u9332\u304c\u5bfe\u8c61\u3002\u4f1a\u793e\u306b\u95a2\u3057\u3066\u306f\u3001\u8a2d\u7acb\u6642\u304b\u3089\u3042\u3089\u3086\u308b\u9805\u76ee\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u6642\u306b\u3069\u306e\u7a0b\u5ea6\u306e\u767b\u9332\u514d\u8a31\u7a0e\u304c\u304b\u304b\u308b\u306e\u304b\u3001\u4f1a\u793e\u8a2d\u7acb\u3067\u767b\u9332\u514d\u8a31\u7a0e\u3092\u8efd\u6e1b\u3059\u308b\u65b9\u6cd5\u306f\u3042\u308b\u306e\u304b\u3001\u3069\u306e\u3088\u3046\u306b\u7d0d\u4ed8\u3059\u308c\u3070\u3088\u3044\u304b\u306a\u3069\u3001\u4f1a\u793e\u8a2d\u7acb\u306b\u95a2\u9023\u3059\u308b\u767b\u9332\u514d\u8a31\u7a0e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u4f1a\u793e\u8a2d\u7acb\u306b\u304b\u304b\u308b\u767b\u9332\u514d\u8a31\u7a0e\u3068\u306f\u6cd5\u4eba\u306e\u8a2d\u7acb\u30fb\u5b58\u7d9a\u306b\u306f\u3001\u3042\u3089\u3086\u308b\u7a2e\u985e\u306e\u767b\u8a18\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u767b\u8a18\u624b\u7d9a\u304d\u306f\u767b\u9332\u514d\u8a31\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3042\u308a\u3001\u682a\u5f0f\u4f1a\u793e\u30fb\u6301...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/71496\/\" data-lkc-id=\"625\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/establish\/basic\/wp-content\/uploads\/2020\/11\/favicon-1.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u793e\u8a2d\u7acb\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u4f1a\u793e\u8a2d\u7acb\u306b\u304b\u304b\u308b\u767b\u9332\u514d\u8a31\u7a0e\u3068\u306f\uff1f\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u534a\u984d\u306b\u3067\u304d\u308b\u6761\u4ef6\u3082\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u767b\u9332\u514d\u8a31\u7a0e\u307e\u3068\u3081\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u3067\u6700\u4f4e15\u4e07\u5186\u3001\u5408\u540c\u4f1a\u793e\u3067\u6700\u4f4e6\u4e07\u5186\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u6cd5\u52d9\u5c40\u3078\u306e\u767b\u8a18\u7533\u8acb\u6642\u306b\u7d0d\u4ed8\u3059\u308b\u56fd\u7a0e\u3067\u3059\u3002 \t\u8cc7\u672c\u91d1\u984d\u306b\u5fdc\u3058\u305f\u7a0e\u984d\u8a08\u7b97\uff1a\u8cc7\u672c\u91d1\u306e0.7%\u304c\u898f\u5b9a\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u3001\u305d\u306e\u91d1\u984d\u304c\u9069\u7528\u3055\u308c\u308b\uff08\u682a\u5f0f\u4f1a\u793e\u306f\u7d042,143\u4e07\u5186\u8d85\uff09\u3002 \t\u67d4\u8edf\u306a\u7d0d\u4ed8\u65b9\u6cd5\u306e\u9078\u629e\uff1a\u53ce\u5165\u5370\u7d19\u306e\u307b\u304b\u3001\u91d1\u878d\u6a5f\u95a2\u3067\u306e\u73fe\u91d1\u7d0d\u4ed8\u3084\u30da\u30a4\u30b8\u30fc\u306b\u3088\u308b\u96fb\u5b50\u7d0d\u4ed8\u304c\u5229\u7528\u53ef\u80fd\u3002       \u5272\u5370\u306e\u7981\u6b62\u3068\u8cbc\u308a\u76f4\u3057\uff1a\u5370\u7d19\u3078\u306e\u5272\u5370\u306f\u4e0d\u8981\u3002\u53f0\u7d19\u3078\u306e\u5951\u5370\u306e\u307f\u3067\u3042\u308a\u3001\u4e00\u5ea6\u5265\u304c\u3057\u305f\u5370\u7d19\u306e\u518d\u5229\u7528\u306f\u7533\u8acb\u5374\u4e0b\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b\u3002\u65e5\u672c\u5c45\u4f4f\u8005\u304c...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/122\/\" data-lkc-id=\"3\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/establish\/basic\/wp-content\/uploads\/2020\/11\/favicon-1.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u793e\u8a2d\u7acb\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u4f1a\u793e\u306e\u5b9a\u6b3e\u3068\u306f\uff1f\u610f\u5473\u3084\u8aad\u307f\u65b9\u30fb\u8a18\u8f09\u4e8b\u9805\u3092\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">\u300c\u5b9a\u6b3e\uff08\u3066\u3044\u304b\u3093\uff09\u300d\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u306b\u95a2\u9023\u3059\u308b\u7528\u8a9e\u306e\u3072\u3068\u3064\u3067\u3059\u3002\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u4e0a\u3067\u3001\u5b9a\u6b3e\u306e\u610f\u5473\u3092\u3042\u308b\u7a0b\u5ea6\u306f\u7406\u89e3\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u5c02\u9580\u5bb6\u306b\u4f1a\u793e\u8a2d\u7acb\u3092\u4efb\u305b\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u304c\u3001\u5b9a\u6b3e\u306f\u8a2d\u7acb\u306e\u969b\u3060\u3051\u3067\u306a\u304f\u3001\u8a2d\u7acb\u5f8c\u3082\u3055\u307e\u3056\u307e\u306a\u5834\u9762\u3067\u91cd\u8981\u306b\u306a\u308b\u305f\u3081\u3067\u3059\u3002\u4eca\u56de\u306f\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u65b9\u306a\u3069\u306b\u5411\u3051\u3066\u3001\u5b9a\u6b3e\u306b\u3064\u3044\u3066\u7aef\u7684\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3057\u307e\u3057\u305f\u3002\u305c\u3072\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002\u5b9a\u6b3e\u306e\u8aad\u307f\u65b9\u306f\u300c\u3066\u3044\u304b\u3093\u300d\u300c\u6b3e\u300d\u306f\u300c\u304b\u3093\u300d\u3068\u8aad\u307f\u307e\u3059\u3002\u3010\u307e\u3053\u3068\u3001\u307e\u3054\u3053\u308d\uff08\u4f8b\uff1b\u6b3e\u8aa0\uff09\u3011\u3010\u5fc3\u304b\u3089\u3088\u308d\u3053\u3076\u3001\u305f\u306e\u3057\u3080\uff08\u4f8b\uff1a\u6b3e\u5f85\uff09\u3011\u3068...<\/div><\/div><div 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