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id=\"post-below-intro\"><\/div><h2>\u7530\u3093\u307c\u306e\u59d4\u8a17\u306f\u5132\u304b\u308b\uff1f\u5132\u304b\u3089\u306a\u3044\uff1f<\/h2>\n<p><span style=\"background-color: 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class=\"summary-box__title\">\u7530\u3093\u307c\u306e\u59d4\u8a17\u8cbb\u7528\u76f8\u5834<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5168\u9762\u59d4\u8a17\u6599\u91d1\uff1a<\/strong>10\u30a2\u30fc\u30eb\u3042\u305f\u308a10\u4e07\u5186\u301c12\u4e07\u5186<\/li>\n<li><strong>\u8cc7\u6750\u8cbb\uff08\u80a5\u6599\u30fb\u8fb2\u85ac\u30fb\u82d7\u4ee3\uff09\uff1a<\/strong>\u7d043\u4e07\u5186\u301c5\u4e07\u5186<\/li>\n<li><strong>\u6c34\u5229\u8cbb\u30fb\u571f\u5730\u6539\u826f\u8cbb\uff1a<\/strong>\u7d045,000\u5186\u301c15,000\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u203b\u7c73\u306e\u53ce\u91cf\u3084\u5358\u4fa1\u306f\u3001\u8fb2\u6797\u6c34\u7523\u7701\u300c\u4f5c\u7269\u7d71\u8a08\u300d\u300c\u7c73\u306e\u76f8\u5bfe\u53d6\u5f15\u4fa1\u683c\u300d\u7b49\u3092\u53c2\u8003\u306b\u3057\u305f\u4e00\u822c\u7684\u306a\u6c34\u6e96\u3067\u3059\u3002<\/p>\n<h3>\u8d64\u5b57\u3067\u3082\u59d4\u8a17\u3092\u7d9a\u3051\u308b\u5730\u4e3b\u304c\u591a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u53ce\u652f\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3042\u3063\u3066\u3082\u59d4\u8a17\u304c\u7d9a\u3051\u3089\u308c\u308b\u306e\u306f\u3001\u591a\u304f\u306e\u5730\u4e3b\u304c\u8fb2\u5730\u306e\u7dad\u6301\u7ba1\u7406\u30b3\u30b9\u30c8\u3068\u3057\u3066\u5272\u308a\u5207\u3063\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u7a0e\u5236\u9762\u306e\u30e1\u30ea\u30c3\u30c8\uff1a<\/strong>\u8015\u4f5c\u653e\u68c4\u5730\u306b\u306a\u308b\u3068\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u512a\u9047\u63aa\u7f6e\u304c\u5916\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6271\u3044\u306f\u3001\u5e02\u753a\u6751\u306e\u5224\u65ad\u3084\u8fb2\u5730\u306e\u5229\u7528\u72b6\u6cc1\u306b\u3088\u308a\u7570\u306a\u308b\u305f\u3081\u3001\u8a73\u7d30\u306f\u5404\u81ea\u6cbb\u4f53\u3067\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<li><strong>\u8fd1\u96a3\u30c8\u30e9\u30d6\u30eb\u306e\u9632\u6b62\uff1a<\/strong>\u7ba1\u7406\u3092\u6020\u308b\u3068\u96d1\u8349\u3084\u5bb3\u866b\u304c\u767a\u751f\u3057\u3001\u5468\u56f2\u306e\u8fb2\u5bb6\u306b\u8ff7\u60d1\u3092\u304b\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u8cc7\u7523\u4fa1\u5024\u306e\u7dad\u6301\uff1a<\/strong>\u5c06\u6765\u7684\u306a\u571f\u5730\u306e\u8ee2\u7528\u3084\u58f2\u5374\u3092\u898b\u636e\u3048\u3001\u826f\u597d\u306a\u72b6\u614b\u3092\u4fdd\u3064\u305f\u3081\u306e\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u7530\u3093\u307c\u306e\u53ce\u652f\u3092\u6539\u5584\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7b56\u306f\uff1f<\/h2>\n<p>\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3057\u3066\u53ce\u652f\u3092\u6539\u5584\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u9ad8\u984d\u306a\u8fb2\u696d\u6a5f\u68b0\u304c\u5fc5\u8981\u306a\u4f5c\u696d\u306e\u307f\u3092\u30d7\u30ed\u306b\u4efb\u305b\u308b\u300c\u90e8\u5206\u59d4\u8a17\u300d\u306e\u6d3b\u7528\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u81ea\u5206\u3067\u3084\u308b\u3079\u304d\u4f5c\u696d\u306e\u898b\u6975\u3081<\/h3>\n<p><span style=\"background-color: 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#ffff99;\"><b>\u8fb2\u696d\u306b\u306f\u3001\u8fb2\u5730\u7dad\u6301\u3092\u652f\u63f4\u3059\u308b\u516c\u7684\u88dc\u52a9\u91d1\u304c\u3042\u308a\u3001\u3053\u308c\u3089\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u5b9f\u8cea\u7684\u306a\u53ce\u652f\u3092\u30d7\u30e9\u30b9\u306b\u8ee2\u63db\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong><a href=\"https:\/\/www.maff.go.jp\/j\/nousin\/kanri\/tamen_siharai.html\" target=\"_blank\" rel=\"noopener\">\u591a\u9762\u7684\u6a5f\u80fd\u652f\u6255\u4ea4\u4ed8\u91d1<\/a>\uff1a<\/strong>\u6c34\u8def\u306e\u6ce5\u4e0a\u3052\u3084\u8349\u5208\u308a\u306a\u3069\u3001\u5730\u57df\u5171\u540c\u6d3b\u52d5\u306b\u5bfe\u3059\u308b\u652f\u63f4\u91d1<\/li>\n<li><strong><a href=\"https:\/\/www.maff.go.jp\/j\/nousin\/tyusan\/siharai_seido\/index.html\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c71\u9593\u5730\u57df\u7b49\u76f4\u63a5\u652f\u6255\u5236\u5ea6<\/a>\uff1a<\/strong>\u50be\u659c\u5730\u306a\u3069\u8015\u4f5c\u6761\u4ef6\u304c\u4e0d\u5229\u306a\u5730\u57df\u3078\u306e\u52a9\u6210\u91d1<\/li>\n<li><strong><a href=\"https:\/\/www.maff.go.jp\/j\/seisan\/kankyo\/kakyou_chokubarai\/mainp.html\" target=\"_blank\" rel=\"noopener\">\u74b0\u5883\u4fdd\u5168\u578b\u8fb2\u696d\u76f4\u63a5\u652f\u6255\u4ea4\u4ed8\u91d1<\/a>\uff1a<\/strong>\u5316\u5b66\u80a5\u6599\u3084\u8fb2\u85ac\u3092\u4f4e\u6e1b\u3057\u305f\u53d6\u308a\u7d44\u307f\u3078\u306e\u652f\u63f4<\/li>\n<\/ul>\n<\/div>\n<p>\u7279\u306b\u591a\u9762\u7684\u6a5f\u80fd\u652f\u6255\u4ea4\u4ed8\u91d1\u306f\u3001\u96c6\u843d\u5358\u4f4d\u3067\u306e\u6d3b\u52d5\u8cc7\u91d1\u3068\u3057\u3066\u4ea4\u4ed8\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u8349\u5208\u308a\u306a\u3069\u306e\u5171\u540c\u4f5c\u696d\u306b\u304b\u304b\u308b\u65e5\u5f53\u3084\u3001\u59d4\u8a17\u8cbb\u306e\u4e00\u90e8\u306b\u5145\u5f53\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u969b\u306b\u6d3b\u7528\u3059\u308b\u969b\u306f\u3054\u81ea\u8eab\u306e\u7530\u3093\u307c\u304c\u3042\u308b\u5730\u57df\u304c\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3001\u5730\u5143\u306e\u5f79\u5834\u3084\u571f\u5730\u6539\u826f\u533a\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2>\u7530\u3093\u307c\u306e\u7a32\u4f5c\u3084\u59d4\u8a17\u4ee5\u5916\u3067\u5132\u3051\u308b\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p>\u7a32\u4f5c\u5358\u4f53\u3067\u306e\u53ce\u76ca\u6027\u306b\u9650\u754c\u3092\u611f\u3058\u308b\u5834\u5408\u306f\u3001\u4f5c\u7269\u306e\u8ee2\u63db\u3084\u8ca9\u58f2\u30eb\u30fc\u30c8\u306e\u958b\u62d3\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<h3>\u9ad8\u53ce\u76ca\u4f5c\u7269\uff08\u91ce\u83dc\uff09\u3078\u306e\u8ee2\u63db\u3084\u8907\u5408\u7d4c\u55b6\u3092\u884c\u3046<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a32\u4f5c\u5358\u4f53\u3067\u306e\u53ce\u76ca\u306b\u9650\u754c\u3092\u611f\u3058\u308b\u5834\u5408\u306f\u3001\u30b7\u30b7\u30c8\u30a6\u306a\u3069\u306e\u9732\u5730\u91ce\u83dc\u3084\u65bd\u8a2d\u91ce\u83dc\u3078\u306e\u8ee2\u63db\u3001\u3042\u308b\u3044\u306f\u7c73\u3068\u91ce\u83dc\u306e\u8907\u5408\u7d4c\u55b6\u304c\u6709\u52b9\u306a\u6226\u7565\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u91ce\u83dc\u4f5c\u308a\u306f\u52b4\u50cd\u6642\u9593\u304c\u9577\u304f\u306a\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u304c\u300110\u30a2\u30fc\u30eb\u3042\u305f\u308a\u306e\u53ce\u76ca\u6027\u306f\u7c73\u3088\u308a\u3082\u5727\u5012\u7684\u306b\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u7a32\u4f5c\u306e\u9591\u6563\u671f\u3092\u6d3b\u7528\u3057\u3066\u91ce\u83dc\u3092\u683d\u57f9\u3059\u308b\u3053\u3068\u3067\u3001\u8fb2\u5bb6\u3068\u3057\u3066\u306e\u7dcf\u53ce\u5165\u3092\u5e95\u4e0a\u3052\u3057\u3001\u7d4c\u55b6\u3092\u5b89\u5b9a\u3055\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3>\u8fb2\u5730\u3092\u8cb8\u3057\u51fa\u3057\u3066\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u5f97\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u5206\u3067\u8015\u4f5c\u305b\u305a\u3001\u8fb2\u5730\u3092\u4ed6\u8005\u3084\u8fb2\u696d\u6cd5\u4eba\u306b\u8cb8\u3057\u51fa\u3057\u3066\u8cc3\u6599\u53ce\u5165\u3092\u5f97\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u300c\u8fb2\u696d\u6240\u5f97\u300d\u3067\u306f\u306a\u304f\u300c\u4e0d\u52d5\u7523\u6240\u5f97\u300d\u6271\u3044\u3068\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u203b\u8fb2\u5730\u306e\u8cb8\u4ed8\u5f62\u614b\u3084\u5951\u7d04\u5185\u5bb9\u306b\u3088\u308a\u3001\u7a0e\u52d9\u4e0a\u306e\u533a\u5206\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u8cb8\u3057\u51fa\u3057\u3092\u59cb\u3081\u308b\u969b\u306b\u5c02\u9580\u5bb6\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u5f97\u308b\u4e0a\u3067\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u8cc3\u6599\u76f8\u5834\u306e\u78ba\u8a8d\uff1a<\/strong>\u5730\u57df\u306e\u8fb2\u696d\u59d4\u54e1\u4f1a\u306a\u3069\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u6a19\u6e96\u7684\u306a\u501f\u8cc3\u3092\u78ba\u8a8d\u3057\u3001\u9069\u5207\u306a\u8cc3\u6599\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u5951\u7d04\u671f\u9593\u3068\u6761\u4ef6\u306e\u660e\u6587\u5316\uff1a<\/strong>\u5c06\u6765\u7684\u306a\u8fd4\u5374\u306e\u6709\u7121\u3084\u3001\u7dad\u6301\u7ba1\u7406\uff08\u8349\u5208\u308a\u7b49\uff09\u306e\u8cac\u4efb\u7bc4\u56f2\u3092\u660e\u78ba\u306b\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u7a0e\u52d9\u7533\u544a\u306e\u6e96\u5099\uff1a<\/strong>\u4e0d\u52d5\u7523\u6240\u5f97\u3068\u3057\u3066\u5408\u7b97\u3055\u308c\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u306e\u6d3b\u7528\u306a\u3069\u3092\u691c\u8a0e\u3057\u3001\u7bc0\u7a0e\u5bfe\u7b56\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1370.htm\" target=\"_blank\" rel=\"noopener\">No.1370 \u4e0d\u52d5\u7523\u53ce\u5165\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d(\u4e0d\u52d5\u7523\u6240\u5f97)\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u306a\u304a\u3001\u7ba1\u7406\u306e\u624b\u9593\u3092\u5b8c\u5168\u306b\u624b\u653e\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u90fd\u9053\u5e9c\u770c\u304c\u904b\u55b6\u3059\u308b\u300c\u8fb2\u5730\u4e2d\u9593\u7ba1\u7406\u6a5f\u69cb\uff08\u8fb2\u5730\u30d0\u30f3\u30af\uff09\u300d\u3078\u8fb2\u5730\u3092\u8cb8\u3057\u51fa\u3059\u306e\u304c\u6700\u3082\u5408\u7406\u7684\u3067\u3059\u3002\u3053\u308c\u306f\u4f5c\u696d\u59d4\u8a17\u3067\u306f\u306a\u304f\u8cb8\u4ed8\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u8cc3\u6599\u53ce\u5165\u304c\u5f97\u3089\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u3092\u53d7\u3051\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u516c\u7684\u6a5f\u95a2\u3092\u4ecb\u3059\u308b\u305f\u3081\u8cc3\u6599\u306e\u672a\u6255\u3044\u30ea\u30b9\u30af\u3082\u306a\u304f\u3001\u640d\u3092\u3057\u306a\u3044\u8fb2\u5730\u7ba1\u7406\u306e\u9078\u629e\u80a2\u3068\u3057\u3066\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.maff.go.jp\/j\/keiei\/koukai\/kikou\/nouchibank.html\" target=\"_blank\" rel=\"noopener\">\u8fb2\u5730\u4e2d\u9593\u7ba1\u7406\u6a5f\u69cb\uff5c\u8fb2\u6797\u6c34\u7523\u7701<\/a><\/p>\n<h3>\u4f01\u696d\u3068\u306e\u76f4\u63a5\u5951\u7d04\u306b\u3088\u308a\u5b89\u5b9a\u4fa1\u683c\u3067\u8ca9\u58f2\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>JA\uff08\u8fb2\u5354\uff09\u306e\u76f8\u5834\u306b\u5de6\u53f3\u3055\u308c\u306a\u3044\u4f01\u696d\u3068\u306e\u76f4\u63a5\u5951\u7d04\u3092\u7d50\u3076\u3053\u3068\u3067\u3001\u9ad8\u3044\u6c34\u6e96\u3067\u5b89\u5b9a\u3057\u305f\u53ce\u76ca\u3092\u78ba\u4fdd\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8fd1\u5e74\u3067\u306f\u98df\u54c1\u30e1\u30fc\u30ab\u30fc\u3084\u5916\u98df\u30c1\u30a7\u30fc\u30f3\u304c\u3001\u3042\u3089\u304b\u3058\u3081\u6c7a\u307e\u3063\u305f\u4fa1\u683c\u3067\u8cb7\u3044\u53d6\u308b\u683d\u57f9\u59d4\u8a17\u5951\u7d04\u3092\u8fb2\u5bb6\u3068\u7d50\u3076\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u8ca9\u58f2\u5148\u3092\u78ba\u4fdd\u3057\u3001\u4e8b\u696d\u8a08\u753b\u3092\u7acb\u3066\u3084\u3059\u304f\u3059\u308b\u3053\u3068\u3067\u3001\u30d3\u30b8\u30cd\u30b9\u3068\u3057\u3066\u306e\u8fb2\u696d\u3092\u78ba\u7acb\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u7530\u3093\u307c\u306e\u8fb2\u4f5c\u696d\u3092\u53d7\u8a17\u3059\u308b\u5074\uff08\u8fb2\u696d\u6cd5\u4eba\u306a\u3069\uff09\u306f\u5132\u304b\u308b\uff1f<\/h2>\n<p><span 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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" 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