{"id":49214,"date":"2022-07-22T17:30:33","date_gmt":"2022-07-22T08:30:33","guid":{"rendered":"https:\/\/biz.moneyforward.com\/invoice\/basic\/?p=49214"},"modified":"2024-10-17T19:39:06","modified_gmt":"2024-10-17T10:39:06","slug":"%e3%82%a4%e3%83%b3%e3%83%9c%e3%82%a4%e3%82%b9%e5%88%b6%e5%ba%a6%e3%81%8c%e9%81%8b%e9%80%81%e6%a5%ad%e3%81%ae%e5%80%8b%e4%ba%ba%e4%ba%8b%e6%a5%ad%e4%b8%bb%e3%81%ab%e4%b8%8e%e3%81%88%e3%82%8b%e5%bd%b1","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/invoice\/basic\/49214\/","title":{"rendered":"\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u904b\u9001\u696d\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3068\u306f\uff1f"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/invoice\/basic\/48071\/\" data-internallinksmanager029f6b8e52c=\"569\" title=\"\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6<\/a>\u306f\u3001\u4ed5\u5165<a 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title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a>\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u65b9\u5f0f\u3068\u3057\u3066\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u59cb\u307e\u308a\u307e\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u3001\u904b\u8f38\u696d\u3092\u55b6\u3080\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u3082\u5f71\u97ff\u304c\u5927\u304d\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3084\u904b\u9001\u696d\u3068\u306e\u95a2\u4fc2\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a title=\"\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u516c\u8868\u30b5\u30a4\u30c8\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice.htm\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u516c\u8868\u30b5\u30a4\u30c8\uff5c\u56fd\u7a0e\u5e81 <\/a><\/p>\n<h3>\u305d\u3082\u305d\u3082\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f<\/h3>\n<p>\u307e\u305a\u3001<strong>\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u3068\u306f\u3001\u58f2\u624b\u5074\u304b\u3089\u8cb7\u624b\u5074\u306b\u6b63\u78ba\u306a\u6d88\u8cbb\u7a0e\u7387\u3084\u6d88\u8cbb\u7a0e\u306e\u91d1\u984d\u306a\u3069\u3092\u4f1d\u3048\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002<\/strong>2019\u5e7410\u67081\u65e5\u3088\u308a\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u306b\u3001\u300c\u767b\u9332\u756a\u53f7\u300d\u3084\u300c\u9069\u7528\u7a0e\u7387\u300d\u3001\u300c\u6d88\u8cbb\u7a0e\u984d\u7b49\u300d\u306e\u8a18\u8f09\u304c\u65b0\u305f\u306b\u52a0\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<strong>2023\u5e7410\u6708\u3088\u308a\u958b\u59cb\u3055\u308c\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff08\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff09\u3068\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u30fb\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3067\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3057\u3066\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/strong>\u58f2\u308a\u624b\u304b\u8cb7\u3044\u624b\u304b\u306b\u3088\u3063\u3066\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5bfe\u5fdc\u306b\u3042\u305f\u3063\u3066\u5fc5\u8981\u306a\u4f5c\u696d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u58f2\u624b\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u8cb7\u624b\u304b\u3089\u6c42\u3081\u3089\u308c\u305f\u969b\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u304c\u5fc5\u8981\u3067\u3059\uff08\u5199\u3057\u306e\u4fdd\u5b58\u3082\u5fc5\u8981\uff09\u3002\u4e00\u65b9\u3001\u8cb7\u624b\u306f\u4ed5\u5165\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u3001\u58f2\u624b\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u904b\u9001\u696d\u3092\u55b6\u3080\u65b9\u306f\u3001\u58f2\u624b\u306b\u3082\u8cb7\u624b\u306b\u3082\u306a\u308a\u3046\u308b\u305f\u3081\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306e\u95a2\u4fc2\u3082\u6df1\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u8a73\u3057\u3044\u8aac\u660e\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/invoice\/basic\/48071\/\" data-lkc-id=\"53\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/invoice\/basic\/wp-content\/uploads\/2021\/02\/favicon-32x32-1.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u8acb\u6c42\u66f8\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3092\u56f3\u89e3\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01\u5236\u5ea6\u5bfe\u5fdc\u306b\u304a\u3044\u3066\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u3084\u6ce8\u610f\u70b9\u306f\uff1f<\/div><div class=\"lkc-excerpt\">2023\u5e7410\u67081\u65e5\u304b\u3089\u5c0e\u5165\u3055\u308c\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u624b\u7d9a\u304d\u306b\u4e00\u5b9a\u306e\u9805\u76ee\u304c\u8a18\u8f09\u3055\u308c\u305f\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u304c\u5fc5\u8981\u306b\u306a\u308b\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u5236\u5ea6\u3067\u3059\u30022023\u5e7411\u6708\u6642\u70b9\u3067\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5bfe\u5fdc\u306f\u3001\u6cd5\u4eba\u306f\u3001\u7d047\u5272\u306e\u4e8b\u696d\u6240\u304c\u53d7\u9818\u30fb\u767a\u884c\u3068\u3082\u306b\u5bfe\u5fdc\u304c\u5b8c\u4e86\u3057\u3066\u304a\u308a\u3001\u500b\u4eba\u306f\u3001\u53d7\u9818\u30fb\u767a\u884c\u3068\u3082\u306b\u5bfe\u5fdc\u304c\u5b8c\u4e86\u306f\u7d046\u5272\u3068\u3001\u6cd5\u4eba\u3088\u308a\u306f\u3084\u3084\u5c11\u306a\u3044\u72b6\u6cc1\u3067\u3057\u305f\u3002\u5f15\u7528\uff1a\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u5f8c\u306e\u5bfe\u5fdc\u72b6\u6cc1\u8abf\u67fb\u7d50\u679c\u30ec\u30dd\u30fc\u30c8\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u3088\u3063\u3066\u6d88\u8cbb\u7a0e\u984d\u3092\u3088\u308a\u660e\u78ba\u306b\u7b97\u51fa\u3067\u304d\u308b\u4e00\u65b9\u3067\u3001\u58f2\u308a\u624b\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u8cb7\u3044\u624b\u306f\u539f\u5247\u3068\u3057\u3066\u6d88\u8cbb\u7a0e...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u8003\uff1a<a title=\"\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice_about.htm\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u8cb7\u624b\u3084\u58f2\u624b\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u304b\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u304b\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306f\u3001\u6d88\u8cbb\u7a0e\u7d0d\u4ed8\u306e\u7fa9\u52d9\u3092\u8ab2\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u8005\u3092\u6307\u3057\u307e\u3059\u3002\u305d\u306e\u53cd\u5bfe\u306b\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u8005\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u304b\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u304b\u306f\u4ee5\u4e0b\u306e\u57fa\u6e96\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin-bottom: 10px; border: 1px solid #333333;\">\n<ul>\n<li><strong>\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u8d85<\/strong><\/li>\n<li>\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u8d85\u304b\u3064\u7279\u5b9a\u671f\u9593\u306e\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u304c1,000\u4e07\u5186\u8d85<\/li>\n<\/ul>\n<\/div>\n<p>\u3044\u305a\u308c\u304b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u8ab2\u7a0e\u4e8b\u696d\u8005\u3001\u3044\u305a\u308c\u3082\u8a72\u5f53\u3057\u306a\u3051\u308c\u3070\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u3084\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u8a73\u3057\u3044\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/40635\/\" data-lkc-id=\"57\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u4f1a\u8a08\u30bd\u30d5\u30c8\u300c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u300d\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u4f1a\u8a08\u30bd\u30d5\u30c8\u300c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u6d88\u8cbb\u7a0e\u306e\u7bc0\u7a0e\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u3069\u3061\u3089\u304c\u52b9\u679c\u7684\uff1f | \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8 \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9<\/div><div class=\"lkc-excerpt\">\u300c\u6d88\u8cbb\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u306b\u306f\u3069\u3093\u306a\u3053\u3068\u306b\u6c17\u3092\u4ed8\u3051\u308c\u3070\u3044\u3044\u306e\uff1f\u300d\u300c\u5897\u7a0e\u3084\u8efd\u6e1b\u7a0e\u7387\u306f\u306a\u306b\u304b\u95a2\u4fc2\u304c\u3042\u308b\uff1f\u300d \u3053\u306e\u8a18\u4e8b\u3067\u306f\u3053\u3093\u306a\u7591\u554f\u3092\u6301\u3064\u65b9\u306b\u5411\u3051\u3066\u3001\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u30d9\u30b9\u30c8\u306a\u5224\u65ad\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002 \u300c\u6d88\u8cbb\u7a0e\u306e\u3053\u3068\u3092\u77e5\u3089\u306a\u304b\u3063\u2026<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u8003\uff1a<a title=\"No.6501 \u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6501.htm\" target=\"_blank\" rel=\"noopener\">No.6501 \u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/40960\/\" data-internallinksmanager029f6b8e52c=\"445\" title=\"\u7c21\u6613\u8ab2\u7a0e\">\u7c21\u6613\u8ab2\u7a0e<\/a>\u5236\u5ea6\u3068\u306f\u3001\u4e2d\u5c0f\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u4e8b\u52d9\u8ca0\u62c5\u306b\u914d\u616e\u3057\u3001\u4e8b\u696d\u8005\u306e\u9078\u629e\u3067\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u6c42\u3081\u3001\u7d0d\u3081\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u4ee5\u4e0b\u306e\u4e8b\u696d\u8005\u304c\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u300c<strong>\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8<\/strong>\u300d\u3092\u63d0\u51fa\u3059\u308c\u3070\u3001\u5236\u5ea6\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u4ee5\u4e0b\u306e\u5f0f\u3067\u7d0d\u4ed8\u7a0e\u984d\u3092\u7b97\u51fa\u3067\u304d\u308b\u305f\u3081\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u300c\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\u300d\u2015\uff08\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e \u00d7 \u307f\u306a\u3057\u4ed5\u5165\u7387\uff09<\/strong><\/div>\n<p>&nbsp;<\/p>\n<p>\u307f\u306a\u3057\u4ed5\u5165\u7387\u306f\u3001\u4e8b\u696d\u8005\u306e\u696d\u7a2e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u500b\u3005\u306e\u307f\u306a\u3057\u4ed5\u5165\u7387\u306f\u56fd\u7a0e\u5e81\u306eHP\u3067\u78ba\u8a8d\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u8cb7\u624b\u304c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u958b\u59cb\u3055\u308c\u3066\u304b\u3089\u3082\u9069\u683c\u8acb\u6c42\u66f8\u306a\u3069\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u3068\u306f\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a title=\"No.6505 \u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6505.htm\" target=\"_blank\" rel=\"noopener\">No.6505 \u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a title=\"\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u6982\u8981\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0020006-027.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u6982\u8981\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u904b\u9001\u696d\u8005\u304c\u53d7\u3051\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5f71\u97ff<\/h2>\n<p>\u904b\u9001\u696d\u8005\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u4f01\u696d\u304c\u9867\u5ba2\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u305f\u3081\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304b\u3089\u5927\u304d\u306a\u5f71\u97ff\u3092\u53d7\u3051\u307e\u3059\u3002\u4e88\u60f3\u3055\u308c\u308b\u4e3b\u306a\u5f71\u97ff\u30923\u3064\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3067\u304d\u306a\u3044<\/h3>\n<p>\u53d6\u5f15\u5148\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u3001\u4ed5\u5165\u984d\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u904b\u9001\u696d\u8005\u306b\u5bfe\u3057\u3066\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u3092\u6c42\u3081\u3066\u304f\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u9069\u683c\u8acb\u6c42\u66f8\u306f\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u3051\u308c\u3070\u767a\u884c\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin-bottom: 10px; border: 1px solid #333333;\">\n<ul>\n<li><strong>\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b<\/strong><\/li>\n<li>\u7a0e\u52d9\u7f72\u9577\u306b\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u904b\u9001\u696d\u8005\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u9650\u308a\u3001\u53d6\u5f15\u5148\u304b\u3089\u6c42\u3081\u3089\u308c\u3066\u3082\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a title=\"\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u65b9\u5f0f\u3068\u3057\u3066\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u304c\u5c0e\u5165\u3055\u308c\u307e\u3059\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/300416.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u65b9\u5f0f\u3068\u3057\u3066\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u304c\u5c0e\u5165\u3055\u308c\u307e\u3059\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u4e0d\u5229\u306b\u306a\u308b\u3053\u3068\u3082<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u3053\u3068\u304c\u539f\u56e0\u3067\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3067\u304d\u306a\u3044\u3068\u3001\u53d6\u5f15\u5148\u3082\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3068\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u4ed5\u5165\u308c\u3084\u7d4c\u8cbb\u306e\u6d88\u8cbb\u7a0e\u984d\u3092\u63a7\u9664\u3067\u304d\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u53d6\u5f15\u5148\u306f\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d\u3092\u5897\u3084\u3055\u306a\u3044\u3088\u3046\u306b\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3067\u304d\u308b\u5225\u306e\u4e8b\u696d\u8005\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\uff09\u306b\u53d6\u5f15\u3092\u30b7\u30d5\u30c8\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u904b\u9001\u696d\u8005\u306f\u5927\u5207\u306a\u53d6\u5f15\u3092\u7d76\u3084\u3055\u306a\u3044\u305f\u3081\u306b\u6d88\u8cbb\u7a0e\u76f8\u5f53\u984d\u306e\u5024\u5f15\u304d\u306a\u3069\u306e\u5bfe\u7b56\u304c\u5fc5\u8981\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5ba2\u96e2\u308c\u3084\u5024\u5f15\u304d\u306b\u4f34\u3046\u58f2\u4e0a\u9ad8\u6e1b\u5c11\u306b\u3064\u306a\u304c\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u305f\u3081\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u4e0d\u5229\u306a\u5236\u5ea6\u3068\u306a\u308a\u3048\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a title=\"\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u307f\u306a\u3055\u307e\u3078 \u4ee4\u548c5\u5e7410\u67081\u65e5\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u59cb\u307e\u308a\u307e\u3059\uff01\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0022001-174.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u307f\u306a\u3055\u307e\u3078 \u4ee4\u548c5\u5e7410\u67081\u65e5\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u59cb\u307e\u308a\u307e\u3059\uff01\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u304f\u306a\u308b<\/h3>\n<p>\u58f2\u624b\u306e\u30b1\u30fc\u30b9\u3060\u3051\u3067\u306a\u304f\u3001\u4ed5\u5165\u308c\u306e\u3088\u3046\u306b\u904b\u9001\u696d\u8005\u304c\u8cb7\u624b\u5074\u306b\u306a\u308b\u5834\u5408\u3067\u3082\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5f71\u97ff\u3092\u7121\u8996\u3067\u304d\u307e\u305b\u3093\u3002<strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u958b\u59cb\u3055\u308c\u308b\u3068\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u3092\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u4ed5\u5165\u984d\u63a7\u9664\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u307e\u305f\u3001\u4ed5\u5165\u5148\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u306a\u3044\u3053\u3068\u3092\u53d7\u3051\u5165\u308c\u308b\u304b\u3001\u53d6\u5f15\u5148\u5909\u66f4\u3092\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u904b\u9001\u696d\u8005\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u306b\u5bfe\u3057\u3066\u53d6\u308b\u3079\u304d\u5bfe\u5fdc<\/h2>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u958b\u59cb\u3055\u308c\u308b2023\u5e7410\u67081\u65e5\u307e\u3067\u306b\u3001\u904b\u9001\u696d\u8005\u304c\u53d6\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5bfe\u5fdc\u304c\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u307e\u307e\u3067\u3044\u308b\u3079\u304d\u304b\u691c\u8a0e\u3059\u308b<\/h3>\n<p>\u904b\u9001\u696d\u8005\u3078\u306e\u5f71\u97ff\u304b\u3089\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u904b\u9001\u696d\u3092\u55b6\u3080\u65b9\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u307e\u307e\u3060\u3068\u3001\u5ba2\u96e2\u308c\u3084\u5024\u5f15\u304d\u304b\u3089\u58f2\u4e0a\u6e1b\u5c11\u306b\u3064\u306a\u304c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u4e00\u65b9\u3067\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u3068\u6d88\u8cbb\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u70b9\u304c\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u53d6\u5f15\u76f8\u624b\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u3066\u3082\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u6d88\u8cbb\u8005\u30fb\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u5834\u5408\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u4e0d\u8981\u3067\u3059\u3002\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u307e\u307e\u3067\u3044\u308b\u9078\u629e\u80a2\u3082\u8003\u616e\u3057\u3001\u81ea\u5206\u306f\u3069\u3061\u3089\u304c\u3075\u3055\u308f\u3057\u3044\u306e\u304b\u691c\u8a0e\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306b\u306f\u30013\u5e74\u9593\u306f\u58f2\u4e0a\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e2\u5272\u306e\u307f\u3092\u7d0d\u3081\u308c\u3070\u3088\u3044\u7279\u4f8b\u63aa\u7f6e\uff082\u5272\u7279\u4f8b\uff09\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u3061\u3089\u3082\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u307e\u307e\u3067\u3044\u308b\u3079\u304d\u304b\u3069\u3046\u304b\u306e\u691c\u8a0e\u6750\u6599\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a title=\"\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u307f\u306a\u3055\u307e\u3078 \u4ee4\u548c5\u5e7410\u67081\u65e5\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u59cb\u307e\u308a\u307e\u3059\uff01\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0022001-174.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u307f\u306a\u3055\u307e\u3078 \u4ee4\u548c5\u5e7410\u67081\u65e5\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u59cb\u307e\u308a\u307e\u3059\uff01\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3078\u767b\u9332\u3059\u308b<\/h3>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u7533\u8acb\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002\u624b\u7d9a\u304d\u306f\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin-bottom: 10px; border: 1px solid #333333;\">\n<ol>\n<li>\u7a0e\u52d9\u7f72\u9577\u306b\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa<\/li>\n<li>\u7a0e\u52d9\u7f72\u306b\u3088\u308b\u5be9\u67fb<\/li>\n<li>\u767b\u9332\u53ca\u3073\u516c\u8868\u30fb\u767b\u9332\u7c3f\u3078\u306e\u767b\u8f09<\/li>\n<li>\u7a0e\u52d9\u7f72\u304b\u3089\u901a\u77e5<\/li>\n<\/ol>\n<\/div>\n<p><span style=\"background-color: #ffff99;\"><b>\u5236\u5ea6\u304c\u958b\u59cb\u3055\u308c\u308b2023\u5e7410\u67081\u65e5\u307e\u3067\u306b\u767b\u9332\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u30012023\u5e749\u670830\u65e5\u307e\u3067\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u4eca\u307e\u3067\u514d\u7a0e\u4e8b\u696d\u8005\u3060\u3063\u305f\u65b9\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u767b\u9332\u7533\u8acb\u66f8\u306b\u52a0\u3048\u3066<strong>\u300c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3082\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/300416.pdf\" rel=\"noopener\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u65b9\u5f0f\u3068\u3057\u3066\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u307e\u3059\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4ed5\u5165\u5148\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u8ab2\u7a0e\u4e8b\u696d\u8005\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u4ed5\u5165\u308c\u306a\u3069\u3067\u8cb7\u624b\u306e\u7acb\u5834\u306b\u306a\u308b\u5834\u5408\u3001\u81ea\u8eab\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\u304c\u91cd\u8981\u3067\u3059\u3002\u307e\u305a\u306f\u3001<span style=\"background-color: 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title=\"\u514d\u7a0e\u4e8b\u696d\u8005\u53ca\u3073\u305d\u306e\u53d6\u5f15\u5148\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308bQ&amp;A\uff5c\u516c\u6b63\u53d6\u5f15\u59d4\u54e1\u4f1a\" href=\"https:\/\/www.jftc.go.jp\/dk\/guideline\/unyoukijun\/invoice_qanda.html\" target=\"_blank\" 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