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style=\"background-color: #ffff99;\"><b>\u7d19\u306e\u9818\u53ce\u66f8\u304c\u7121\u304f\u3066\u3082\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u5229\u7528\u660e\u7d30\u3084\u96fb\u5b50\u30de\u30cd\u30fc\u306e\u652f\u6255\u5c65\u6b74\u306a\u3069\u96fb\u5b50\u30c7\u30fc\u30bf\u304c\u6b8b\u3063\u3066\u3044\u308c\u3070\u7d4c\u8cbb\u8a08\u4e0a\u306f\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span>\u78ba\u5b9a\u7533\u544a\u3067\u7d4c\u8cbb\u306e\u8a08\u4e0a\u306b\u4f7f\u3048\u308b\u8a3c\u6191\u306e\u7a2e\u985e\u3084\u3001\u6761\u4ef6\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u9818\u53ce\u66f8\u30fb\u30ec\u30b7\u30fc\u30c8<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u3067\u7d4c\u8cbb\u306e\u8a3c\u660e\u3068\u306a\u308b\u4ee3\u8868\u7684\u306a\u66f8\u985e\u306f\u3001\u9818\u53ce\u66f8\u3084\u30ec\u30b7\u30fc\u30c8\u304c\u4ee3\u8868\u7684\u3067\u3059\u3002\u4ed6\u306e\u66f8\u985e\u3082\u4f7f\u3048\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7d4c\u8cbb\u8a08\u4e0a\u306e\u969b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u9805\u76ee\u306e\u8a18\u8f09\u304c\u306a\u3044\u3068\u8a3c\u62e0\u66f8\u985e\u306b\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li>\u53d6\u5f15\u5e74\u6708\u65e5<\/li>\n<li>\u652f\u6255\u91d1\u984d<\/li>\n<li>\u652f\u51fa\u76ee\u7684<\/li>\n<li>\u767a\u884c\u5143<\/li>\n<li>\u5b9b\u540d<\/li>\n<li>\u53ce\u5165\u5370\u7d19\u306e\u6709\u7121\uff08\u96fb\u5b50\u306f\u7701\u7565\u53ef\uff09<\/li>\n<\/ul>\n<p><span style=\"background-color: #ffff99;\"><b>\u9818\u53ce\u66f8\u306e\u5b9b\u540d\u304c\u7a7a\u6b04\u3067\u3082\u3068\u304f\u306b\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u53d7\u53d6\u4eba\u304c\u8ab0\u306a\u306e\u304b\u4e8b\u5b9f\u78ba\u8a8d\u304c\u53d6\u308c\u306a\u3044\u305f\u3081\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u3068\u304d\u306b\u8a3c\u6191\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u78ba\u5b9f\u306b\u7d4c\u8cbb\u8a08\u4e0a\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u76f8\u624b\u65b9\u306e\u5c4b\u53f7\u3084\u540d\u79f0\u3092\u6b63\u3057\u304f\u8a18\u8f09\u3059\u308b\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u7d19\u306e\u9818\u53ce\u66f8\u306e\u5834\u5408\u3001\u8a18\u8f09\u91d1\u984d\u304c5\u4e07\u5186\u4ee5\u4e0a\u3060\u3068\u7533\u544a\u306e\u969b\u306b\u53ce\u5165\u5370\u7d19\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8a18\u8f09\u91d1\u984d<\/th>\n<th>\u7a0e\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>5\u4e07\u5186\u4ee5\u4e0a100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>200\u5186<\/td>\n<\/tr>\n<tr>\n<td>100\u4e07\u5186\u8d85200\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>400\u5186<\/td>\n<\/tr>\n<tr>\n<td>200\u4e07\u5186\u8d85300\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>600\u5186<\/td>\n<\/tr>\n<tr>\n<td>300\u4e07\u5186\u8d85500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>1,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>500\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>2,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7105.htm\" target=\"_blank\" rel=\"noopener\">No.7105\u2003\u91d1\u92ad\u53c8\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u53d7\u53d6\u66f8\u3001\u9818\u53ce\u66f8<\/a>\u300d\uff5c\u56fd\u7a0e\u5e81<\/p>\n<p>\u30b3\u30f3\u30d3\u30cb\u3084\u30b9\u30fc\u30d1\u30fc\u306a\u3069\u3067\u8cb7\u3044\u7269\u6642\u306b\u6e21\u3055\u308c\u308b\u30ec\u30b7\u30fc\u30c8\u3082\u7d4c\u8cbb\u8a08\u4e0a\u306b\u4f7f\u7528\u3067\u304d\u307e\u3059\u3002\u767a\u884c\u5143\u306e\u540d\u79f0\u3084\u767a\u884c\u65e5\u3001\u91d1\u984d\u3001\u660e\u7d30\u306a\u3069\u5fc5\u8981\u306a\u60c5\u5831\u306e\u8a18\u8f09\u304c\u3042\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8003\u3048\u65b9\u306b\u3088\u3063\u3066\u306f\u9818\u53ce\u66f8\u3088\u308a\u30ec\u30b7\u30fc\u30c8\u306e\u307b\u3046\u304c\u8a18\u8f09\u5185\u5bb9\u306e\u4fe1\u6191\u6027\u304c\u9ad8\u3044\u3068\u3082\u3044\u3048\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u300c\u4e0a\u69d8\u300d\u3084\u300c\u304a\u54c1\u4ee3\u300d\u306e\u3088\u3046\u306b\u3001\u8a18\u8f09\u5185\u5bb9\u3092\u7701\u7565\u3059\u308b\u5834\u5408\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u30ec\u30b7\u30fc\u30c8\u306b\u3082\u5b9b\u540d\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5fc5\u8981\u306a\u9805\u76ee\u304c\u6a5f\u68b0\u3067\u5370\u5b57\u3055\u308c\u3066\u304a\u308a\u3001\u6539\u3056\u3093\u306e\u53ef\u80fd\u6027\u304c\u306a\u3044\u3068\u6349\u3048\u3089\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u611f\u71b1\u7d19\u30bf\u30a4\u30d7\u306e\u30ec\u30b7\u30fc\u30c8\u306f\u5370\u5b57\u304c\u6d88\u3048\u308b\u6050\u308c\u304c\u3042\u308b\u305f\u3081\u3001\u4fdd\u7ba1\u306b\u306f\u5341\u5206\u306a\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u52a3\u5316\u3059\u308b\u524d\u306b\u666e\u901a\u7d19\u306b\u30b3\u30d4\u30fc\u3092\u53d6\u308b\u304b\u3001\u30b9\u30ad\u30e3\u30f3\u3057\u3066\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u306e\u3092\u63a8\u5968\u3057\u307e\u3059\u3002<\/p>\n<h3>\u9818\u53ce\u66f8\u3084\u30ec\u30b7\u30fc\u30c8\u304c\u7121\u3044\u5834\u5408<\/h3>\n<p>\u9818\u53ce\u66f8\u3084\u30ec\u30b7\u30fc\u30c8\u304c\u7121\u304f\u3066\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306e\u8a3c\u660e\u66f8\u985e\u3068\u3057\u3066\u4f7f\u3048\u308b\u3082\u306e\u306f\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070<span style=\"background-color: #ffff99;\"><b>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u660e\u7d30\u3001\u96fb\u5b50\u30de\u30cd\u30fc\u306e\u652f\u6255\u5c65\u6b74\u3001SUICA\u3084ICOCA\u306a\u3069\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u306eIC\u30ab\u30fc\u30c9\u306e\u5c65\u6b74\u3001ETC\u306e\u660e\u7d30\u3001ATM\u306e\u660e\u7d30\u306a\u3069\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3084\u96fb\u5b50\u30de\u30cd\u30fc\u306e\u5229\u7528\u660e\u7d30\u306fWeb\u30b5\u30a4\u30c8\u3067\u7c21\u5358\u306b\u78ba\u8a8d\u3067\u304d\u308b\u306e\u3067\u3001\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3057\u3066\u7c21\u5358\u306b\u8a3c\u6191\u306b\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u7528\u3068\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306e\u8cb7\u3044\u7269\u304c\u6df7\u5728\u3057\u3066\u3044\u3066\u3082\u3001\u30de\u30fc\u30ab\u30fc\u3084\u9ed2\u306c\u308a\u306a\u3069\u3067\u7d4c\u8cbb\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3069\u3046\u304b\u793a\u3057\u3066\u304a\u3051\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u9818\u53ce\u66f8\u306e\u4ee3\u308f\u308a\u3068\u306a\u308b\u4e0a\u8a18\u306e\u660e\u7d30\u304c\u306a\u3051\u308c\u3070\u3001\u4ee5\u4e0b\u8a18\u8f09\u306e\u4f1d\u7968\u3092\u6e96\u5099\u3059\u308b\u3053\u3068\u3067\u7d4c\u8cbb\u8a08\u4e0a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u65e5\u4ed8<\/li>\n<li>\u652f\u6255\u5148<\/li>\n<li>\u91d1\u984d<\/li>\n<li>\u6458\u8981\uff08\u652f\u6255\u3044\u306e\u76ee\u7684\u3084\u5185\u5bb9\uff09<\/li>\n<\/ul>\n<p>\u6587\u623f\u5177\u5e97\u3067\u5c02\u7528\u306e\u51fa\u91d1\u4f1d\u7968\u3092\u6e96\u5099\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u91d1\u984d\u306e\u307f\u306e\u8a18\u8f09\u3001\u4f7f\u9014\u304c\u4e0d\u660e\u306a\u3069\u306e\u3088\u3046\u306b\u8a18\u8f09\u5185\u5bb9\u306b\u4e0d\u5099\u304c\u3042\u308b\u5834\u5408\u3001\u8a3c\u6191\u3068\u3057\u3066\u306e\u4fe1\u6191\u6027\u304c\u62c5\u4fdd\u3067\u304d\u307e\u305b\u3093\u3002\u51fa\u91d1\u4f1d\u7968\u3067\u3042\u308c\u3070\u3001\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306b\u6cbf\u3063\u3066\u6f0f\u308c\u306a\u304f\u8a18\u8f09\u3059\u308c\u3070\u3001\u30ec\u30b7\u30fc\u30c8\u3084\u9818\u53ce\u66f8\u3068\u540c\u7b49\u306e\u5b58\u5728\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u696d\u52d9\u306e\u4e00\u8cab\u3067\u3001\u53d6\u5f15\u5148\u306e\u95a2\u4fc2\u8005\u306e\u51a0\u5a5a\u846c\u796d\u306b\u51fa\u5e2d\u3057\u305f\u3068\u304d\u306e\u3054\u795d\u5100\u3084\u9999\u5178\u3092\u7d4c\u8cbb\u8a08\u4e0a\u3057\u305f\u3044\u3068\u304d\u306b\u51fa\u91d1\u4f1d\u7968\u306f\u4fbf\u5229\u306a\u5b58\u5728\u3067\u3059\u3002<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u53d7\u9818\u3057\u305f\u7d0d\u54c1\u66f8\u3092\u4fdd\u7ba1\u3059\u3079\u304d\uff1f<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u53d6\u5f15\u5148\u304b\u3089\u4ed5\u5165\u308c\u6642\u306b\u53d7\u3051\u53d6\u3063\u305f\u7d0d\u54c1\u66f8\u3092\u30015\u5e74\u9593\u4fdd\u7ba1\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/252\/\" data-internallinksmanager029f6b8e52c=\"489\" title=\"\u4f1a\u793e\u6cd5\">\u4f1a\u793e\u6cd5<\/a>\u3067\u306f\u7d0d\u54c1\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u30927\u5e74\u308410\u5e74\u3068\u5b9a\u3081\u3066\u3044\u307e\u3059\u304c\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u6cd5\u4eba\u3067\u306f\u306a\u3044\u305f\u3081\u4e0a\u8a18\u306e\u9069\u7528\u306f\u53d7\u3051\u307e\u305b\u3093\u3002\u305f\u3060\u3057<a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u306e\u30eb\u30fc\u30eb\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<blockquote><p>\u203b\u300c\u7b2c\u516d\u5341\u6761\u7b2c\u4e00\u9805\uff08\u6c7a\u7b97\uff09\u306b\u898f\u5b9a\u3059\u308b\u9752\u8272\u7533\u544a\u8005\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u5e33\u7c3f\u53ca\u3073\u66f8\u985e\u3092\u6574\u7406\u3057\u3001\u8d77\u7b97\u65e5\u304b\u3089\u4e03\u5e74\u9593\uff08\u7b2c\u4e09\u53f7\u306b\u63b2\u3052\u308b\u66f8\u985e\u306e\u3046\u3061\u3001\u73fe\u91d1\u9810\u91d1\u53d6\u5f15\u7b49\u95a2\u4fc2\u66f8\u985e\u306b\u8a72\u5f53\u3059\u308b\u66f8\u985e\u4ee5\u5916\u306e\u3082\u306e\u306b\u3042\u3064\u3066\u306f\u3001\u4e94\u5e74\u9593\uff09\u3001\u3053\u308c\u3092\u305d\u306e\u8005\u306e\u4f4f\u6240\u5730\u82e5\u3057\u304f\u306f\u5c45\u6240\u5730\u53c8\u306f\u305d\u306e\u55b6\u3080\u4e8b\u696d\u306b\u4fc2\u308b\u4e8b\u52d9\u6240\u3001\u4e8b\u696d\u6240\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u3082\u306e\u306e\u6240\u5728\u5730\u306b\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u300d<\/p>\n<p><span style=\"color: #333333; font-size: 16px;\">\u5f15\u7528\uff1a\u300c<\/span><a style=\"font-size: 16px;\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7105.htm\" target=\"_blank\" rel=\"noopener\">No.7105\u2003\u91d1\u92ad\u53c8\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u53d7\u53d6\u66f8\u3001\u9818\u53ce\u66f8<\/a><span style=\"color: #333333; font-size: 16px;\">\u300d\uff5c\u56fd\u7a0e\u5e81<\/span><\/p><\/blockquote>\n<p><span style=\"background-color: #ffff99;\"><b>\u7533\u544a\u65b9\u6cd5\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u7d0d\u54c1\u66f8\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u78ba\u5b9a\u7533\u544a\u306e\u8a3c\u62e0\u66f8\u985e\u306f\u3059\u3079\u30665\u5e74\u9593\u306e\u4fdd\u7ba1\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u671f\u9593\u306f\u3001\u767d\u8272\u7533\u544a\u306e\u5834\u54085\u5e74\u9593\u3001\u9752\u8272\u7533\u544a\u306e\u5834\u54087\u5e74\uff09<\/b><\/span><\/p>\n<p>\u7d0d\u54c1\u66f8\u306f\u7d19\u3067\u306e\u4fdd\u7ba1\u304c\u57fa\u672c\u3067\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u4ed6\u306b\u7d30\u304b\u306a\u4fdd\u7ba1\u30eb\u30fc\u30eb\u306f\u306a\u304f\u3001\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u3084\u30dc\u30c3\u30af\u30b9\u3001\u53f0\u7d19\u306a\u3069\u7ba1\u7406\u3057\u3084\u3059\u3044\u65b9\u6cd5\u3067\u5bfe\u5fdc\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>2022\u5e741\u6708\u306b\u65bd\u884c\u3055\u308c\u305f<a 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