{"id":49362,"date":"2022-07-29T17:55:15","date_gmt":"2022-07-29T08:55:15","guid":{"rendered":"https:\/\/biz.moneyforward.com\/invoice\/basic\/?p=49362"},"modified":"2024-10-21T11:48:14","modified_gmt":"2024-10-21T02:48:14","slug":"%e8%be%b2%e6%a5%ad%e5%be%93%e4%ba%8b%e8%80%85%e3%81%8c%e7%9f%a5%e3%81%a3%e3%81%a6%e3%81%8a%e3%81%8d%e3%81%9f%e3%81%84%e3%82%a4%e3%83%b3%e3%83%9c%e3%82%a4%e3%82%b9%e5%88%b6%e5%ba%a6%ef%bc%81%e7%89%b9","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/invoice\/basic\/49362\/","title":{"rendered":"\u8fb2\u696d\u5f93\u4e8b\u8005\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff01\u7279\u4f8b\u3082\u89e3\u8aac"},"content":{"rendered":"<p>2023\u5e7410\u6708\u304b\u3089\u65bd\u884c\u3055\u308c\u308b<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\u8fb2\u696d\u5f93\u4e8b\u8005\u306b\u3082\u5927\u304d\u304f\u95a2\u4fc2\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"572\" title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a>\u306e\u7a0e\u7387\u3084\u6d88\u8cbb\u7a0e\u984d\u3092\u8a18\u8f09\u3057\u305f\u9069\u683c<a href=\"https:\/\/biz.moneyforward.com\/invoice\/\" data-internallinksmanager029f6b8e52c=\"459\" title=\"\u8acb\u6c42\u66f8\">\u8acb\u6c42\u66f8<\/a>\u306e\u767a\u884c\u304c\u6c42\u3081\u3089\u308c\u30018%\u306810%\u306e\u7a0e\u7387\u304c\u6df7\u5728\u3059\u308b\u8fb2\u5bb6\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u5f71\u97ff\u3059\u308b\u90e8\u5206\u306f\u5927\u304d\u3044\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u7279\u5fb4\u3084\u6982\u8981\u3001\u8fb2\u696d\u304c\u53d7\u3051\u3089\u308c\u308b\u7279\u4f8b\u306a\u3069\u306b\u3064\u3044\u3066\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\/tax_return\/topics\/7734\/?provider=iv_basic&provider_info=cv.49362.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n             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\/>\n<div class=\"js-movie-wrap movie-wrap\">\n    <iframe class=\"js-movie-wrap-movie movie-wrap__movie\" data-src=\"https:\/\/www.youtube.com\/embed\/aze7o5_Luh0?autoplay=1\" frameborder=\"0\" allow=\"accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe>\n<\/div><\/p>\n<h3>\u305d\u3082\u305d\u3082\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\uff1f<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" 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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\">Point\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\uff1f\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u300c\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u300d\u306e\u4fdd\u5b58\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002 \t\u4ee4\u548c8\u5e74\u5ea6\u6539\u6b63\uff1a \u500b\u4eba\u306f\u300c3\u5272\u7279\u4f8b\u300d\u3068\u3057\u30662\u5e74\u5ef6\u9577\u3001\u6cd5\u4eba\u306f2\u5272\u7279\u4f8b\u7d42\u4e86 \t\u7d4c\u904e\u63aa\u7f6e\u306e\u5909\u66f4\uff1a 70%\u30fb30%\u63a7\u9664\u306e\u6bb5\u968e\u304c\u8ffd\u52a0\u3055\u308c\u30012031\u5e749\u6708\u307e\u3067\u5ef6\u9577 \t\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u306e\u6761\u4ef6\uff1a \u7a0e\u52d9\u7f72\u3078\u767b\u9332\u3057\u305f\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u306e\u307f\u304c\u53ef\u80fd\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u306b\u306f\u3001\u81ea\u3089\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u3092\u9078\u629e\u3057\u3001\u7a0e\u52d9\u7f72\u3078\u767b\u9332\u7533\u8acb\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u767b\u9332\u5f8c\u306f\u58f2\u4e0a\u898f\u6a21\u306b\u95a2\u308f\u3089\u305a\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\u3001\u6d88\u8cbb...<\/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><br \/>\n\u53c2\u8003\uff1a<a title=\"\u7279\u96c6\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\">\u7279\u96c6\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u516c\u8868\u30b5\u30a4\u30c8\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>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u4e8b\u696d\u8005\u3092\u6307\u3057\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u305f\u4e8b\u696d\u8005\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u9069\u683c\u8acb\u6c42\u66f8\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u306f\u306a\u3044\u3068\u767a\u884c\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u306f\u9069\u683c\u8acb\u6c42\u66f8\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u4ed5\u5165\u3067\u306f\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u8a73\u3057\u3044\u9055\u3044\u304c\u77e5\u308a\u305f\u3044\u65b9\u306f\u4e0b\u8a18\u8a18\u4e8b\u3092\u3054\u89a7\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<h2>\u8fb2\u696d\u5f93\u4e8b\u8005\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3057\u306a\u304f\u3066\u3082\u826f\u3044\u30b1\u30fc\u30b9<\/h2>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u306b\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5168\u3066\u306e\u53d6\u5f15\u306b\u5fc5\u305a\u9069\u683c\u8acb\u6c42\u66f8\u306e\u767a\u884c\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u8a33\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f<span style=\"background-color: #ffff99;\"><b>\u8fb2\u696d\u8005\u306e\u5834\u5408\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u5fc5\u8981\u306a\u53d6\u5f15\u3067\u3082\u81ea\u3089\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u306a\u304f\u3066\u3082\u826f\u3044\u30b1\u30fc\u30b9\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u8fb2\u5354\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u59d4\u8a17\u8ca9\u58f2\u3067\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u306e\u7279\u4f8b\uff08\u5378\u58f2\u5e02\u5834\u7279\u4f8b\uff09\u3092\u53d7\u3051\u3089\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u7406\u7531\u3068\u3057\u3066\u3001\u59d4\u8a17\u8ca9\u58f2\u3068\u3044\u3046\u53d6\u5f15\u306e\u7279\u6b8a\u6027\u304b\u3089\u3001\u8cfc\u5165\u8005\u5168\u54e1\u306b\u5bfe\u3057\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u306e\u304c\u56f0\u96e3\u3067\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u8fb2\u696d\u5354\u540c\u7d44\u5408\u3084\u8fb2\u696d\u7d44\u5408\u6cd5\u4eba\u7b49\u306e\u7d44\u5408\u54e1\u3001\u305d\u306e\u4ed6\u306e\u69cb\u6210\u54e1\u304c\u8fb2\u5354\u7b49\u306b\u3001\u7121\u6761\u4ef6\u59d4\u8a17\u304b\u3064\u5171\u540c\u8a08\u7b97\u65b9\u5f0f\u306b\u3066\u8ca9\u58f2\u3092\u59d4\u8a17\u3057\u305f\u5834\u5408\u3001<strong>\u7d44\u5408\u54e1\u7b49\u304b\u3089\u8cfc\u5165\u8005\u3078\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u7121\u6761\u4ef6\u59d4\u8a17\u65b9\u5f0f\u3068\u5171\u540c\u8a08\u7b97\u65b9\u5f0f\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u7121\u6761\u4ef6\u59d4\u8a17\u65b9\u5f0f<\/strong>\uff1a\u58f2\u5024\u3084\u51fa\u8377\u6642\u671f\u3001\u51fa\u8377\u5148\u306a\u3069\u306e\u6761\u4ef6\u3092\u8a2d\u3051\u305a\u306b\u3001\u8fb2\u7523\u7269\u7b49\u306e\u8ca9\u58f2\u3092\u59d4\u8a17\u3059\u308b\u3053\u3068<\/li>\n<li><strong>\u5171\u540c\u8a08\u7b97\u65b9\u5f0f<\/strong>\uff1a\u53d6\u5f15\u984d\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u8fb2\u7523\u7269\u7b49\u306e\u7a2e\u985e\u3001\u54c1\u8cea\u3001\u7b49\u7d1a\u3068\u3044\u3063\u305f\u533a\u5206\u3054\u3068\u306e\u5e73\u5747\u91d1\u984d\u3092\u6839\u62e0\u306b\u7b97\u51fa\u3059\u308b\u3053\u3068<\/li>\n<\/ul>\n<h3>\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u5834\u5408<\/h3>\n<p>\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u306e\u9593\u306b\u7b2c\u4e09\u8005\u3092\u4ecb\u3059\u308b\u53d6\u5f15\u306e\u5834\u5408\u3001<span style=\"background-color: #ffff99;\"><b>\u5a92\u4ecb\u8005\u304c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u3092\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u3068\u3044\u3044\u3001\u5a92\u4ecb\u8005\u304c\u58f2\u308a\u624b\u306e\u4ee3\u308f\u308a\u306b\u81ea\u3089\u306e\u540d\u79f0\u3084\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3057\u305f\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u58f2\u308a\u624b\u306e\u540d\u79f0\u3084\u767b\u9332\u756a\u53f7\u306f\u8a18\u8f09\u3057\u306a\u304f\u3066\u69cb\u3044\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u58f2\u308a\u624b\u3068\u5a92\u4ecb\u8005\u306e\u53cc\u65b9\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c\u4e8b\u696d\u8005\u3068\u306a\u3063\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u307e\u305f\u58f2\u308a\u624b\u306f\u5546\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u307e\u3067\u306b\u3001\u81ea\u5206\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u3053\u3068\u3092\u3001\u5a92\u4ecb\u8005\u306b\u901a\u77e5\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a 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\" rel=\"noopener\">\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<\/a><\/p>\n<h3>\u7c21\u6613\u8ab2\u7a0e\u3067\u4ed5\u5165\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408<\/h3>\n<p>\u59d4\u8a17\u8ca9\u58f2\u306e\u7279\u4f8b\u7b49\u3092\u5229\u7528\u3057\u306a\u304f\u3066\u3082\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u305b\u305a\u306b\u6e08\u3080\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001<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\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u53d6\u5f15\u5148\u306e\u4f01\u696d\u306b\u5bfe\u3057\u3066\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3057\u306a\u304f\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u7c21\u6613\u8ab2\u7a0e\u306f\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u7c21\u6613\u7684\u306a\u65b9\u6cd5\u3067\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<strong>\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff08\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\uff09\u306b\u304a\u3044\u3066\u3001\u4e8b\u696d\u306e\u533a\u5206\u306b\u5fdc\u3058\u305f\u307f\u306a\u3057\u4ed5\u5165\u7387\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u53b3\u5bc6\u306b\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u984d\u3092\u628a\u63e1\u3057\u306a\u304f\u3066\u3082\u826f\u3044\u306e\u3067\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u767a\u884c\u304c\u6c42\u3081\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u30ed\u30b8\u30c3\u30af\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u53d6\u5f15\u5148\u304c\u6c7a\u3081\u308b\u3053\u3068\u3067\u3042\u308a\u751f\u7523\u8005\u30b5\u30a4\u30c9\u304b\u3089\u306f\u9078\u629e\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a title=\"\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308bQ&amp;A\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=48\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308bQ&amp;A\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u304b<\/h2>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u304b\u3067\u3059\u304c\u3001\u53d6\u5f15\u5148\u306b\u6d88\u8cbb\u7a0e\u306e\u8ca0\u62c5\u3092\u3055\u305b\u306a\u3044\u3088\u3046\u306b\u3057\u305f\u3051\u308c\u3070\u3001\u81ea\u8eab\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u65b9\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u300c\u7279\u4f8b\u304c\u5229\u7528\u3067\u304d\u308b\u300d\u300c\u65e2\u5b58\u306e\u53d6\u5f15\u5148\u304c\u5168\u3066\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u300d\u306a\u3069\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308c\u3070\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3082\u554f\u984c\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u8fb2\u5bb6\u3084\u8fb2\u696d\u8005\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3044\u305f\u65b9\u304c\u826f\u3044\u30b1\u30fc\u30b9\u3068\u305d\u3046\u3067\u306a\u3044\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3044\u308b\u65b9\u304c\u826f\u3044\u8fb2\u696d\u5f93\u4e8b\u8005<\/h3>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u307e\u307e\u3067\u3044\u305f\u65b9\u304c\u826f\u3044\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u53d6\u5f15\u5148\u304c\u5168\u3066\u500b\u4eba\u3001\u3082\u3057\u304f\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u3084\u7c21\u6613\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408<\/strong><\/li>\n<li>\u8fb2\u696d\u7279\u4f8b\u30fb\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u3092\u5229\u7528\u3067\u304d\u308b\u5834\u5408<\/li>\n<li>\u6d88\u8cbb\u7a0e\u3084\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u7684\u306a\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408<\/li>\n<\/ul>\n<p>\u5546\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u53d6\u5f15\u5148\u304c\u500b\u4eba\u3067\u3042\u308c\u3070\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u554f\u984c\u306f\u751f\u3058\u306a\u3044\u305f\u3081\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c\u3092\u6c42\u3081\u3089\u308c\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u8ca9\u58f2\u5148\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u3084\u7c21\u6613\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u3082\u540c\u69d8\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u8ca9\u58f2\u5148\u304c\u672c\u5247\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u3001\u9069\u683c\u8acb\u6c42\u66f8\u304c\u306a\u3051\u308c\u3070\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002\u7d50\u679c\u3068\u3057\u3066\u8ca9\u58f2\u5148\u304c\u6d88\u8cbb\u7a0e\u3067\u640d\u5931\u3092\u88ab\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u640d\u5931\u90e8\u5206\u306e\u5024\u4e0b\u3052\u4ea4\u6e09\u3092\u6301\u3061\u304b\u3051\u3089\u308c\u305f\u308a\u3001\u59d4\u8a17\u8cbb\u7528\u304c\u30ab\u30c3\u30c8\u3055\u308c\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u3067\u304d\u306a\u3044\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306e\u53d6\u5f15\u3092\u6392\u9664\u3057\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3060\u3051\u3068\u53d6\u5f15\u3059\u308b\u65b9\u5411\u306b\u30b7\u30d5\u30c8\u3057\u305f\u308a\u3001\u65b0\u898f\u958b\u62d3\u3067\u65ad\u3089\u308c\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u8fb2\u696d\u5f93\u4e8b\u8005\u306e\u5834\u5408\u3001\u5148\u306b\u8ff0\u3079\u305f\u300c\u8fb2\u696d\u7279\u4f8b\u300d\u300c\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u300d\u304c\u3042\u308b\u306e\u3067\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u307e\u307e\u3067\u554f\u984c\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u65b9\u304c\u826f\u3044\u8fb2\u696d\u5f93\u4e8b\u8005<\/h3>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u65b9\u304c\u826f\u3044\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u672c\u5247\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u65e2\u5b58\u306e\u53d6\u5f15\u5148\u3068\u306e\u53d6\u5f15\u3092\u7d99\u7d9a\u3057\u305f\u3044\u5834\u5408<\/strong><\/li>\n<li>\u53d6\u5f15\u5148\u306e\u65b0\u898f\u958b\u62d3\u306a\u3069\u3067\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u5dee\u5225\u5316\u3092\u56f3\u308a\u305f\u3044\u5834\u5408<\/li>\n<\/ul>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308a\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3059\u308c\u3070\u53d6\u5f15\u5148\u306f\u7d99\u7d9a\u3057\u3066\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u4eca\u5f8c\u306e\u53d6\u5f15\u306b\u5f71\u97ff\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u65b0\u898f\u958b\u62d3\u3067\u3082\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306e\u6bd4\u8f03\u3067\u306f\u6709\u5229\u306b\u7acb\u3064\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u984d\u306e\u8a08\u7b97\u3084\u7533\u544a\u66f8\u4f5c\u6210\u306e\u624b\u7d9a\u304d\u7b49\u304c\u5897\u3048\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u8fb2\u696d\u5f93\u4e8b\u8005\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3084\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3088\u3046<\/h2>\n<p>\u8fb2\u696d\u5f93\u4e8b\u8005\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u958b\u59cb\u306b\u3088\u3063\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u767a\u884c\u304c\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002\u5236\u5ea6\u306e\u7279\u5fb4\u3084\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u628a\u63e1\u3057\u3066\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u767a\u884c\u306f\u5fc5\u8981\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u53d6\u5f15\u5148\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u53d6\u5f15\u306b\u5f71\u97ff\u304c\u51fa\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u59d4\u8a17\u8ca9\u58f2\u6642\u306e\u8fb2\u5354\u7279\u4f8b\u3001\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308c\u3070\u3001\u81ea\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u624b\u9593\u3092\u7701\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n 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