{"id":115566,"date":"2026-03-27T16:34:30","date_gmt":"2026-03-27T07:34:30","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=115566"},"modified":"2026-03-27T16:34:31","modified_gmt":"2026-03-27T07:34:31","slug":"%e7%a4%be%e5%ae%85%e3%81%ae%e5%85%89%e7%86%b1%e8%b2%bb%e3%81%af%e4%bc%9a%e7%a4%be%e8%b2%a0%e6%8b%85%e3%81%ab%e3%81%a7%e3%81%8d%e3%82%8b%ef%bc%9f%e7%a8%8e%e5%8b%99%e4%b8%8a%e3%81%ae%e3%83%aa%e3%82%b9","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/115566\/","title":{"rendered":"\u793e\u5b85\u306e\u5149\u71b1\u8cbb\u306f\u4f1a\u793e\u8ca0\u62c5\u306b\u3067\u304d\u308b\uff1f\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u3084\u7d66\u4e0e\u6240\u5f97\u6271\u3044\u306e\u57fa\u6e96\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u793e\u5b85\u306e\u5149\u71b1\u8cbb\u3068\u306f\uff1f \u4f1a\u793e\u8ca0\u62c5\u306e\u53ef\u5426\u3068\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u3092\u6574\u7406\u3059\u308b\u8ad6\u70b9<\/div>\n<p><strong>\u793e\u5b85\u306e\u5149\u71b1\u8cbb\u306f\u539f\u5247\u3001\u5f93\u696d\u54e1\u8ca0\u62c5\u3067\u4f1a\u793e\u8ca0\u62c5\u5206\u306f\u7d66\u4e0e\u8ab2\u7a0e\u3067\u3059<\/strong><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5168\u984d\u8ca0\u62c5\u306f\u73fe\u7269\u7d66\u4e0e\u6271\u3044<\/strong><\/li>\n<li><strong>\u6e90\u6cc9\u6f0f\u308c\u30fb\u8ffd\u5fb4\u306e\u30ea\u30b9\u30af<\/strong><\/li>\n<li><strong>\u5b9f\u52d9\u306f\u672c\u4eba\u5951\u7d04\u304c\u5b89\u5168<\/strong><\/li>\n<\/ul>\n<p><strong>Q\uff1a\u4f1a\u793e\u304c\u6255\u3046\u3068<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u306b\u3067\u304d\u308b\uff1f<\/strong><br \/>\n<strong>A\uff1a\u539f\u5247\u4e0d\u53ef\u3002\u79c1\u7684\u6d88\u8cbb\u306f\u8ab2\u7a0e\u3067\u3001\u4f8b\u5916\u306f\u4e00\u4eba\u3072\u3068\u308a\u306e\u5229\u7528\u6599\u304c\u660e\u78ba\u306b\u533a\u5206\u3067\u304d\u306a\u3044\u5834\u5408\u306a\u3069\u3002<\/strong><\/p>\n<\/div>\n<p>\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u63d0\u4f9b\u3059\u308b\u793e\u5b85\u5236\u5ea6\u306b\u304a\u3044\u3066\u3001\u5149\u71b1\u8cbb\u3092\u3069\u306e\u3088\u3046\u306b\u6271\u3046\u3079\u304d\u304b\u306f\u982d\u3092\u60a9\u307e\u305b\u308b\u554f\u984c\u3067\u3059\u3002\u798f\u5229\u539a\u751f\u306e\u5145\u5b9f\u3092\u56f3\u308a\u3064\u3064\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u6307\u6458\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u3078\u306e\u5f71\u97ff\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u306e\u9069\u5207\u306a\u77e5\u8b58\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u793e\u5b85\u306b\u304a\u3051\u308b\u5149\u71b1\u8cbb\u306e\u4f1a\u793e\u8ca0\u62c5\u53ef\u5426\u304b\u3089\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5883\u754c\u7dda\u3001\u5b9f\u52d9\u4e0a\u306e\u63a8\u5968\u3055\u308c\u308b\u5fb4\u53ce\u65b9\u6cd5\u307e\u3067\u3001\u4eba\u4e8b\u52b4\u52d9\u306e\u8996\u70b9\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3092\u9032\u3081\u3066\u307e\u3044\u308a\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u793e\u5b85\u306e\u5149\u71b1\u8cbb\u3092\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306e\u751f\u6d3b\u652f\u63f4\u3092\u76ee\u7684\u306b\u3001\u793e\u5b85\u306e\u96fb\u6c17\u4ee3\u3084\u30ac\u30b9\u4ee3\u3001\u6c34\u9053\u4ee3\u3092\u80a9\u4ee3\u308f\u308a\u3059\u308b\u3053\u3068\u81ea\u4f53\u306f\u5236\u5ea6\u4e0a\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u3053\u306e\u904b\u7528\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u5358\u306a\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/17264\/\" data-internallinksmanager029f6b8e52c=\"231\" title=\"\u798f\u5229\u539a\u751f\u8cbb\">\u798f\u5229\u539a\u751f\u8cbb<\/a>\u3068\u3057\u3066\u306e\u51e6\u7406\u304c\u901a\u308b\u306e\u304b\u3001\u3042\u308b\u3044\u306f\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3068\u307f\u306a\u3055\u308c\u308b\u306e\u304b\u3068\u3044\u3046\u5224\u65ad\u57fa\u6e96\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/84698\/\" data-lkc-id=\"455\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u793e\u5b85\u5236\u5ea6\u3067\u6240\u5f97\u7a0e\u3092\u304b\u3051\u306a\u3044\u30dd\u30a4\u30f3\u30c8\u3068\u5f93\u696d\u54e1\u306e\u8cc3\u6599\u306e\u6c7a\u3081\u65b9\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u793e\u5b85\u5236\u5ea6\u3068\u306f\u3001\u5f93\u696d\u54e1\u306e\u4f4f\u5c45\u8cbb\u7528\u3092\u8efd\u6e1b\u3055\u305b\u308b\u798f\u5229\u539a\u751f\u306e\u4e00\u74b0\u3067\u3059\u3002\u793e\u5b85\u306b\u306f\u300c\u501f\u308a\u4e0a\u3052\u793e\u5b85\u300d\u3068\u300c\u793e\u6709\u793e\u5b85\u300d\u304c\u3042\u308a\u3001\u3069\u3061\u3089\u3082\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u7a0e\u91d1\u9762\u3067\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u793e\u5b85\u306e\u610f\u5473\u3084\u4f4f\u5b85\u624b\u5f53\u3068\u306e\u9055\u3044\u3001\u307e\u305f\u6240\u5f97\u7a0e\u3092\u767a\u751f\u3055\u305b\u306a\u3044\u30dd\u30a4\u30f3\u30c8\u306a\u3069\u3092\u9806\u756a\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u793e\u5b85\u5236\u5ea6\u3068\u306f\uff1f\u5236\u5ea6\u306e\u9055\u3044\u3084\u7a2e\u985e\u3092\u89e3\u8aac\u793e\u5b85\u5236\u5ea6\u306f\u3001\u4f1a\u793e\u306e\u798f\u5229\u539a\u751f\u306e\u4e00\u74b0\u3068\u3057\u3066\u7528\u3044\u3089\u308c\u308b\u3001\u4f4f\u5c45\u306b\u95a2\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u3057\u304b\u3057\u50cd\u304f\u5074\u304b\u3089\u3059\u308b\u3068\u3001\u4f4f\u5c45\u306b\u95a2\u3059\u308b\u30b5\u30dd\u30fc\u30c8\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u793e\u5b85\u3068\u4f4f\u5b85\u624b\u5f53\uff08\u4f4f\u5b85\u88dc\u52a9\uff09\u306e\u9055\u3044\u306a\u3069\u306f\u3001\u3042\u307e\u308a\u610f\u8b58\u3055\u308c\u307e\u305b\u3093\u3002\u3053\u3053\u3067...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u798f\u5229\u539a\u751f\u3068\u3057\u3066\u4f1a\u793e\u8ca0\u62c5\u306b\u3059\u308b\u904b\u7528\u306f\u8a8d\u3081\u3089\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u306e\u8a2d\u8a08\u306b\u304a\u3044\u3066\u3001\u5149\u71b1\u8cbb\u3092\u4f1a\u793e\u304c\u652f\u6255\u3046\u4ed5\u7d44\u307f\u3092\u6574\u3048\u308b\u3053\u3068\u81ea\u4f53\u306b\u6cd5\u7684\u306a\u7981\u6b62\u898f\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u63a1\u7528\u529b\u306e\u5f37\u5316\u3084\u5f93\u696d\u54e1\u306e\u5b9a\u7740\u7387\u5411\u4e0a\u3092\u76ee\u6307\u3057\u3001\u4f4f\u5b85\u95a2\u9023\u306e\u652f\u51fa\u3092\u5168\u9762\u7684\u306b\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3059\u308b\u59ff\u52e2\u3092\u793a\u3059\u4f01\u696d\u3082\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u793e\u5185\u898f\u7a0b\u306b\u5149\u71b1\u8cbb\u306e\u8ca0\u62c5\u5272\u5408\u3084\u4e0a\u9650\u984d\u3092\u660e\u8a18\u3057\u3001\u5168\u793e\u7684\u306a\u30eb\u30fc\u30eb\u3068\u3057\u3066\u904b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u516c\u5e73\u6027\u3092\u4fdd\u3063\u305f\u798f\u5229\u539a\u751f\u5236\u5ea6\u3092\u69cb\u7bc9\u3067\u304d\u308b\u5229\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5168\u984d\u8ca0\u62c5\u306f\u539f\u5247\u3068\u3057\u3066\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u6240\u5f97\u3068\u307f\u306a\u3055\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u304c\u5584\u610f\u3067\u5149\u71b1\u8cbb\u306e\u5168\u984d\u3092\u8ca0\u62c5\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u4e0a\u306f\u5f93\u696d\u54e1\u304c\u672c\u6765\u652f\u6255\u3046\u3079\u304d\u79c1\u7684\u306a\u652f\u51fa\u3092\u4f1a\u793e\u304c\u80a9\u4ee3\u308f\u308a\u3057\u305f\u3068\u89e3\u91c8\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u652f\u6255\u3044\u306f\u300c\u7d66\u4e0e\u300d\u3068\u3057\u3066\u306e\u6027\u8cea\u3092\u6301\u3061\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u304c\u901a\u4f8b\u3067\u3059\u3002\u8cc3\u6599\u76f8\u5f53\u984d\u306e\u7b97\u51fa\u3068\u306f\u7570\u306a\u308a\u3001\u5149\u71b1\u8cbb\u306f\u500b\u4eba\u306e\u751f\u6d3b\u6d88\u8cbb\u306b\u76f4\u63a5\u7d50\u3073\u3064\u304f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4f1a\u793e\u8ca0\u62c5\u5206\u304c\u305d\u306e\u307e\u307e\u5f93\u696d\u54e1\u306e\u5229\u76ca\u3068\u306a\u308a\u3001\u7d66\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308b\u4e8b\u5b9f\u306b\u6ce8\u610f\u3092\u6255\u3046\u3079\u304d\u3067\u3059\u3002<\/p>\n<h2>\u5149\u71b1\u8cbb\u3092\u4f1a\u793e\u8ca0\u62c5\u306b\u3057\u305f\u5834\u5408\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5149\u71b1\u8cbb\u306e\u53d6\u308a\u6271\u3044\u3092\u8aa4\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u5927\u304d\u306a\u6307\u6458\u4e8b\u9805\u3068\u306a\u308a\u3001\u4f01\u696d\u306b\u4e88\u671f\u305b\u306c\u8ca0\u62c5\u3092\u5f37\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u3068\u3057\u3066\u306e\u6027\u8cea\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u624b\u7d9a\u304d\u3084\u793e\u4f1a\u4fdd\u967a\u306e\u8a08\u7b97\u306b\u53cd\u6620\u3055\u305b\u308b\u4e00\u9023\u306e\u6d41\u308c\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u3001\u9069\u5207\u306a\u52b4\u52d9\u7ba1\u7406\u306e\u7b2c\u4e00\u6b69\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u6e90\u6cc9\u5fb4\u53ce\u6f0f\u308c\u306e\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u304c\u652f\u6255\u3063\u305f\u5149\u71b1\u8cbb\u3092\u975e\u8ab2\u7a0e\u306e\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3057\u7d9a\u3051\u3066\u3044\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u3067\u3042\u308b\u3068\u6307\u6458\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/b><\/span>\u6307\u6458\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u904e\u53bb\u306b\u9061\u3063\u3066\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u6f0f\u308c\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u4e8b\u614b\u3092\u62db\u304d\u307e\u3059\u3002\u5f93\u696d\u54e1\u4e00\u4eba\u3072\u3068\u308a\u306e\u8ca0\u62c5\u306f\u5c11\u984d\u3067\u3042\u3063\u3066\u3082\u3001\u5168\u793e\u898f\u6a21\u304b\u3064\u6570\u5e74\u5206\u3092\u5408\u7b97\u3059\u308b\u3068\u591a\u984d\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u767a\u5c55\u3059\u308b\u305f\u3081\u3001\u6700\u521d\u304b\u3089\u7d66\u4e0e\u8ab2\u7a0e\u3092\u884c\u3046\u5224\u65ad\u304c\u8ce2\u660e\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2110.htm\" target=\"_blank\" rel=\"noopener\">No.2110 \u4e8b\u696d\u4e3b\u304c\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u6e90\u6cc9\u5fb4\u53ce\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7b97\u5b9a\u57fa\u790e\u984d\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u6050\u308c\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5149\u71b1\u8cbb\u3092\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u3066\u3044\u308b\u72b6\u614b\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"525\" title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a>\u306b\u304a\u3051\u308b\u300c\u5831\u916c\u300d\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u5927\u534a\u3067\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2057\/\" data-internallinksmanager029f6b8e52c=\"555\" title=\"\u6a19\u6e96\u5831\u916c\u6708\u984d\">\u6a19\u6e96\u5831\u916c\u6708\u984d<\/a>\u306e\u7b97\u5b9a\u306b\u304a\u3044\u3066\u3001\u73fe\u91d1\u3067\u652f\u6255\u308f\u308c\u308b\u8cc3\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u5149\u71b1\u8cbb\u3068\u3044\u3046\u5f62\u3067\u63d0\u4f9b\u3055\u308c\u308b\u5229\u76ca\u3082\u5408\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u8a08\u7b97\u3092\u6020\u308b\u3068\u3001\u7b97\u5b9a\u57fa\u790e\u5c4a\u306e\u5185\u5bb9\u306b\u8aa4\u308a\u304c\u751f\u3058\u3001\u5c06\u6765\u7684\u306a\u5e74\u91d1\u984d\u3084\u73fe\u5728\u306e\u4fdd\u967a\u6599\u8ca0\u62c5\u306b\u9f5f\u9f6c\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u5e74\u91d1\u4e8b\u52d9\u6240\u304b\u3089\u306e\u662f\u6b63\u52e7\u544a\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\u3092\u5b55\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/hokenryo\/hoshu\/20121017.html\" target=\"_blank\" rel=\"noopener\">\u5b9a\u6642\u6c7a\u5b9a\uff08\u7b97\u5b9a\u57fa\u790e\u5c4a\uff09\uff5c\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb<\/a><\/p>\n<h2>\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u67a0\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u7bc4\u56f2\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u306b\u95a2\u3057\u3066\u306f\u3001\u4e00\u5b9a\u306e\u7b97\u5f0f\u3067\u8a08\u7b97\u3057\u305f\u300c\u8cc3\u6599\u76f8\u5f53\u984d\u306e50\uff05\u4ee5\u4e0a\u300d\u3092\u5f93\u696d\u54e1\u304b\u3089\u5fb4\u53ce\u3057\u3066\u3044\u308c\u3070\u3001\u4f1a\u793e\u304c\u652f\u6255\u3046\u5bb6\u8cc3\u3068\u306e\u5dee\u984d\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u7279\u4f8b\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u5149\u71b1\u8cbb\u306b\u306f\u3053\u306e\u3088\u3046\u306a\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u304b\u3001\u7a0e\u52d9\u4e0a\u306e\u7dda\u5f15\u304d\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u610f\u56f3\u3057\u306a\u3044\u8ab2\u7a0e\u3092\u9632\u3050\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2597.htm\" target=\"_blank\" rel=\"noopener\">No.2597 \u4f7f\u7528\u4eba\u306b\u793e\u5b85\u3084\u5bee\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u793e\u5b85\u306e\u8cc3\u6599\u76f8\u5f53\u984d\u3068\u5149\u71b1\u8cbb\u306f\u660e\u78ba\u306b\u533a\u5225\u3057\u3066\u8003\u3048\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u4e0a\u3001\u793e\u5b85\u306e\u8cc3\u6599\u3092\u975e\u8ab2\u7a0e\u306b\u3059\u308b\u305f\u3081\u306e\u30eb\u30fc\u30eb\u3068\u3001\u5149\u71b1\u8cbb\u306e\u53d6\u308a\u6271\u3044\u306f\u5168\u304f\u5225\u306e\u8ad6\u70b9\u3068\u3057\u3066\u6574\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u8cc3\u6599\u76f8\u5f53\u984d\u306e\u8a08\u7b97\u306b\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306a\u3069\u3092\u7528\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u4e2d\u306b\u306f\u96fb\u6c17\u4ee3\u3084\u6c34\u9053\u4ee3\u3068\u3044\u3063\u305f<a href=\"https:\/\/biz.moneyforward.com\/words\/2176\/\" data-internallinksmanager029f6b8e52c=\"476\" title=\"\u5909\u52d5\u8cbb\">\u5909\u52d5\u8cbb<\/a>\u306f\u542b\u307e\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u8cc3\u6599\u3092\u9069\u6b63\u306b\u5fb4\u53ce\u3057\u3066\u3044\u3066\u3082\u3001\u5149\u71b1\u8cbb\u3092\u5225\u9014\u7121\u511f\u3067\u63d0\u4f9b\u3057\u3066\u3044\u308c\u3070\u3001\u305d\u306e\u90e8\u5206\u306f\u72ec\u7acb\u3057\u305f\u7d66\u4e0e\u6240\u5f97\u3068\u3057\u3066\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u308b\u70b9\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<h3>\u539f\u5247\u3068\u3057\u3066\u975e\u8ab2\u7a0e\u6271\u3044\u306f\u56f0\u96e3<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u306b\u5c45\u4f4f\u3059\u308b\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3001\u4f1a\u793e\u304c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45307\/\" data-internallinksmanager029f6b8e52c=\"201\" title=\"\u6c34\u9053\u5149\u71b1\u8cbb\">\u6c34\u9053\u5149\u71b1\u8cbb<\/a>\u306a\u3069\u3092\u8ca0\u62c5\u3059\u308b\u5834\u5408\u3001\u901a\u5e38\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4f8b\u5916\u3082\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u6240\u5f97\u7a0e\u6cd5\u57fa\u672c\u901a\u77e5\u306b\u3088\u308c\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4f1a\u793e\u304c\u5bc4\u5bbf\u820e\uff08\u307e\u305f\u306f\u5bc4\u5bbf\u820e\u306b\u985e\u3059\u308b\u65bd\u8a2d\uff09\u306e\u96fb\u6c17\u3084\u30ac\u30b9\u306a\u3069\u306e\u4f7f\u7528\u6599\u91d1\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b<\/li>\n<li>\u96fb\u6c17\u3084\u30ac\u30b9\u306a\u3069\u306e\u4f7f\u7528\u984d\u304c\u901a\u5e38\u5fc5\u8981\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u6599\u91d1\u3067\u3042\u308b<\/li>\n<li>\u5165\u5c45\u8005\u4e00\u4eba\u3072\u3068\u308a\u306e\u4f7f\u7528\u984d\u304c\u660e\u78ba\u3067\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u5bee\u3084\u5bc4\u5bbf\u820e\u306e\u3088\u3046\u306b\u3001\u793e\u5b85\u3067\u5171\u540c\u751f\u6d3b\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u308c\u3070\u3001\u4e0a\u8a18\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u5f97\u308b\u304b\u3082\u77e5\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u901a\u5e38\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3067\u306f\u5404\u5f93\u696d\u54e1\u304c\u72ec\u7acb\u3057\u3066\u751f\u6d3b\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u975e\u8ab2\u7a0e\u6271\u3044\u306f\u56f0\u96e3\u3067\u3042\u308b\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/05\/03.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u6cd5\u57fa\u672c\u901a\u77e5 36-26\uff08\u8ab2\u7a0e\u3057\u306a\u3044\u7d4c\u6e08\u7684\u5229\u76ca\u2026\u2026\u5bc4\u5bbf\u820e\u306e\u96fb\u6c17\u6599\u7b49\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5b9f\u52d9\u4e0a\u3067\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u308b\u305f\u3081\u306e\u5fb4\u53ce\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5149\u71b1\u8cbb\u306e\u7ba1\u7406\u3092\u4f1a\u793e\u304c\u884c\u3046\u5834\u5408\u3001\u96c6\u91d1\u3084\u652f\u6255\u3044\u306b\u95a2\u308f\u308b\u4e8b\u52d9\u4f5c\u696d\u304c\u8907\u96d1\u5316\u3057\u3001\u30df\u30b9\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u74b0\u5883\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/b><\/span>\u6cd5\u7684\u306a\u9075\u5b88\u4e8b\u9805\u3092\u5b88\u308a\u3064\u3064\u3001\u4e8b\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5951\u7d04\u5f62\u614b\u306e\u5de5\u592b\u3084\u52b4\u4f7f\u9593\u306e\u5408\u610f\u5f62\u6210\u3092\u4e01\u5be7\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u3001\u5186\u6ed1\u306a\u793e\u5b85\u904b\u7528\u3092\u5b9f\u73fe\u3059\u308b\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/library\/46087\/\" data-lkc-id=\"1115\" 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\">\u8cc7\u6599\u30e9\u30a4\u30d6\u30e9\u30ea | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u7d66\u4e0e\u8a08\u7b97\u306e\u305f\u3081\u306e\u300c\u63a7\u9664\u30eb\u30fc\u30eb\u300d\u65e9\u308f\u304b\u308a\u30ac\u30a4\u30c9 | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9 \u8cc7\u6599\u30e9\u30a4\u30d6\u30e9\u30ea<\/div><div class=\"lkc-excerpt\">\u300c\u7d66\u4e0e\u8a08\u7b97\u306e\u305f\u3081\u306e\u300c\u63a7\u9664\u30eb\u30fc\u30eb\u300d\u65e9\u308f\u304b\u308a\u30ac\u30a4\u30c9\u300d\u306e\u8cc7\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30da\u30fc\u30b8\u3067\u3059\u3002<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u7d66\u4e0e\u5929\u5f15\u304d\u3092\u884c\u3046\u969b\u306f\u52b4\u4f7f\u5354\u5b9a\u306e\u7de0\u7d50\u3092\u512a\u5148\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u304c\u5149\u71b1\u8cbb\u3092\u4e00\u5ea6\u652f\u6255\u3044\u3001\u305d\u306e\u5f8c\u3067\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3059\u308b\u5f62\u5f0f\u3092\u63a1\u7528\u3059\u308b\u5834\u5408\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f\u300c\u8cc3\u91d1\u652f\u6255\u306e5\u539f\u5247\u300d\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u8cc3\u91d1\u306e\u5168\u984d\u6255\u3044\u306e\u539f\u5247\u304c\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306e\u5408\u610f\u306a\u3057\u306b\u52dd\u624b\u306b\u5929\u5f15\u304d\u3092\u884c\u3046\u3053\u3068\u306f\u6cd5\u9055\u53cd\u3068\u306a\u308a\u307e\u3059\u3002\u52b4\u50cd\u7d44\u5408\u307e\u305f\u306f\u52b4\u50cd\u8005\u306e\u904e\u534a\u6570\u3092\u4ee3\u8868\u3059\u308b\u8005\u3068\u3001\u5149\u71b1\u8cbb\u3092\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3059\u308b\u65e8\u306e\u300c\u8cc3\u91d1\u63a7\u9664\u306b\u95a2\u3059\u308b\u52b4\u4f7f\u5354\u5b9a\u300d\u3092\u7de0\u7d50\u3057\u3001\u9069\u6cd5\u306a\u624b\u7d9a\u304d\u3092\u8e0f\u3080\u3053\u3068\u304c\u7ba1\u7406\u90e8\u9580\u306b\u306f\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/322AC0000000049\" target=\"_blank\" rel=\"noopener\">\u52b4\u50cd\u57fa\u6e96\u6cd5 | e-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h3>\u672c\u4eba\u540d\u7fa9\u3067\u76f4\u63a5\u5951\u7d04\u3057\u500b\u4eba\u3067\u652f\u6255\u3046\u5f62\u5f0f\u3092\u63a8\u5968\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8b\u52d9\u8ca0\u62c5\u3068\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u6700\u3082\u78ba\u5b9f\u306b\u56de\u907f\u3059\u308b\u65b9\u6cd5\u306f\u3001\u5149\u71b1\u8cbb\u306e\u5951\u7d04\u305d\u306e\u3082\u306e\u3092\u5f93\u696d\u54e1\u500b\u4eba\u306e\u540d\u7fa9\u3067\u884c\u3046\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u6c34\u9053\u5149\u71b1\u8cbb\u306e<a href=\"https:\/\/biz.moneyforward.com\/invoice\/\" data-internallinksmanager029f6b8e52c=\"459\" title=\"\u8acb\u6c42\u66f8\">\u8acb\u6c42\u66f8<\/a>\u304c\u672c\u4eba\u5b9b\u306b\u5c4a\u304d\u3001\u672c\u4eba\u306e\u53e3\u5ea7\u304b\u3089\u6c7a\u6e08\u3055\u308c\u308b\u5f62\u5f0f\u3067\u3042\u308c\u3070\u3001\u4f1a\u793e\u304c\u7d66\u4e0e\u8ab2\u7a0e\u306e\u8a08\u7b97\u3092\u884c\u3046\u624b\u9593\u306f\u4e00\u5207\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u4f1a\u793e\u304c\u88dc\u52a9\u3092\u51fa\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u984d\u3092\u300c\u4f4f\u5b85\u624b\u5f53\u300d\u3068\u3057\u3066\u652f\u7d66\u3059\u308b\u65b9\u304c\u3001\u8a08\u7b97\u306e\u900f\u660e\u6027\u304c\u9ad8\u307e\u308a\u3001\u7ba1\u7406\u30b3\u30b9\u30c8\u306e\u524a\u6e1b\u306b\u76f4\u7d50\u3059\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u4f01\u696d\u3067\u63a8\u5968\u3055\u308c\u3066\u3044\u308b\u624b\u6cd5\u3067\u3059\u3002<\/p>\n<h2>\u5f79\u54e1\u793e\u5b85\u306e\u5834\u5408\u306e\u5149\u71b1\u8cbb\u306e\u53d6\u308a\u6271\u3044\u306f\u3069\u3046\u5909\u308f\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u306b\u5bfe\u3057\u3066\u63d0\u4f9b\u3059\u308b\u793e\u5b85\u306e\u5834\u5408\u3001\u5f93\u696d\u54e1\u5411\u3051\u306e\u30eb\u30fc\u30eb\u3088\u308a\u3082\u7a0e\u52d9\u4e0a\u306e\u5224\u5b9a\u304c\u53b3\u683c\u306b\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u5f79\u54e1\u3078\u306e\u5229\u76ca\u4f9b\u4e0e\u306f\u7d66\u4e0e\u3068\u3057\u3066\u53b3\u3057\u304f\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u5bfe\u8c61\u3067\u3042\u308b\u305f\u3081\u3001\u5951\u7d04\u5185\u5bb9\u306e\u4e0d\u5099\u304c\u591a\u984d\u306e\u640d\u91d1\u7b97\u5165\u5426\u8a8d\u3092\u62db\u304f\u6050\u308c\u304c\u3042\u308b\u70b9\u306b\u8b66\u6212\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u7d66\u4e0e\u3068\u307f\u306a\u3055\u308c\u308b\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u5951\u7d04\u5f62\u614b\u3092\u6574\u3048\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u306e\u5149\u71b1\u8cbb\u3092\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u3001\u9069\u5207\u306a\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u91d1\u984d\u306f\u7d66\u4e0e\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u3068\u5224\u5b9a\u3055\u308c\u308b\u3068\u3001\u4f1a\u793e\u5074\u3067\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u305a\u3001\u304b\u3064\u5f79\u54e1\u500b\u4eba\u306b\u306f\u6240\u5f97\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u300c\u30c0\u30d6\u30eb\u30d1\u30f3\u30c1\u300d\u306e\u7a0e\u8ca0\u62c5\u304c\u751f\u3058\u307e\u3059\u3002\u5f79\u54e1\u793e\u5b85\u306b\u304a\u3044\u3066\u3082\u3001\u5149\u71b1\u8cbb\u306f\u500b\u4eba\u8ca0\u62c5\u3092\u539f\u5247\u3068\u3059\u308b\u3053\u3068\u304c\u5b9f\u52d9\u4e0a\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u5c0f\u898f\u6a21\u4f4f\u5b85\u306e\u5224\u5b9a\u57fa\u6e96\u306b\u5149\u71b1\u8cbb\u306f\u542b\u307e\u308c\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u306e\u8cc3\u6599\u76f8\u5f53\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u3001\u5e8a\u9762\u7a4d\u306b\u3088\u3063\u3066\u300c\u5c0f\u898f\u6a21\u4f4f\u5b85\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u304c\u5927\u304d\u306a\u5206\u5c90\u70b9\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u5c0f\u898f\u6a21\u4f4f\u5b85\u3067\u3042\u308c\u3070\u3001\u5b9f\u969b\u306e\u5bb6\u8cc3\u306b\u6bd4\u3079\u3066\u5c11\u984d\u3068\u306a\u308b\u8cc3\u6599\u76f8\u5f53\u984d\u3092\u5fb4\u53ce\u3059\u308c\u3070\u975e\u8ab2\u7a0e\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3067\u304d\u307e\u3059\u304c\u3001\u3053\u306e\u5224\u5b9a\u306b\u5149\u71b1\u8cbb\u306e\u6709\u7121\u306f\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002\u5149\u71b1\u8cbb\u3092\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u4f4f\u5b85\u306e\u898f\u6a21\u304c\u5909\u308f\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u305d\u306e\u8ca0\u62c5\u984d\u81ea\u4f53\u306f\u4f4f\u5b85\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u306f\u5225\u67a0\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2600.htm\" target=\"_blank\" rel=\"noopener\">No.2600\u2003\u5f79\u54e1\u306b\u793e\u5b85\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u793e\u5b85\u5236\u5ea6\u306e\u904b\u7528\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3059\u308b\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u793e\u5b85\u306b\u304a\u3051\u308b\u5149\u71b1\u8cbb\u306e\u53d6\u308a\u6271\u3044\u306f\u3001\u4f1a\u793e\u8ca0\u62c5\u3068\u3057\u305f\u5834\u5408\u306b\u539f\u5247\u3068\u3057\u3066\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3068\u3044\u3046\u5927\u539f\u5247\u3092\u5fd8\u308c\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u6307\u6458\u3092\u56de\u907f\u3057\u3001\u4e8b\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5f93\u696d\u54e1\u540d\u7fa9\u3067\u306e\u76f4\u63a5\u5951\u7d04\u3092\u4fc3\u3059\u304b\u3001\u7d66\u4e0e\u5929\u5f15\u304d\u3092\u884c\u3046\u305f\u3081\u306e\u52b4\u4f7f\u5354\u5b9a\u3092\u78ba\u5b9f\u306b\u6574\u5099\u3059\u308b\u5bfe\u5fdc\u304c\u671b\u307e\u3057\u3044\u3068\u8a00\u3048\u307e\u3059\u3002\u5f79\u54e1\u793e\u5b85\u306b\u304a\u3044\u3066\u306f\u3055\u3089\u306b\u53b3\u683c\u306a\u7ba1\u7406\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u793e\u5185\u898f\u7a0b\u3092\u898b\u76f4\u3057\u3001\u5b9f\u52d9\u3068\u7a0e\u52d9\u306e\u6574\u5408\u6027\u3092\u4fdd\u3064\u3053\u3068\u304c\u3001\u5065\u5168\u306a\u7d4c\u55b6\u5c64\u306e\u5224\u65ad\u3068\u3057\u3066\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u672c\u8a18\u4e8b\u306e\u5185\u5bb9\u3092\u53c2\u8003\u306b\u3001\u81ea\u793e\u306e\u793e\u5b85\u898f\u5b9a\u304c\u6cd5\u4ee4\u3068\u7a0e\u52d9\u57fa\u6e96\u306b\u5408\u81f4\u3057\u3066\u3044\u308b\u304b\u3001\u6539\u3081\u3066\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Point\u793e\u5b85\u306e\u5149\u71b1\u8cbb\u3068\u306f\uff1f \u4f1a\u793e\u8ca0\u62c5\u306e\u53ef\u5426\u3068\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u3092\u6574\u7406\u3059\u308b\u8ad6\u70b9 \u793e\u5b85\u306e\u5149\u71b1\u8cbb\u306f\u539f\u5247\u3001\u5f93\u696d\u54e1\u8ca0\u62c5\u3067\u4f1a\u793e\u8ca0\u62c5\u5206\u306f\u7d66\u4e0e\u8ab2\u7a0e\u3067\u3059 \u5168\u984d\u8ca0\u62c5\u306f\u73fe\u7269\u7d66\u4e0e\u6271\u3044 \u6e90\u6cc9\u6f0f\u308c\u30fb\u8ffd\u5fb4\u306e\u30ea\u30b9\u30af \u5b9f\u52d9\u306f\u672c\u4eba\u5951\u7d04\u304c\u5b89\u5168 Q\uff1a\u4f1a\u793e\u304c\u6255\u3046\u3068\u975e [&hellip;]<\/p>\n","protected":false},"author":92,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[183],"tags":[],"person_in_charge":[],"customer_depth":[],"work_category":[166],"class_list":["post-115566","post","type-post","status-publish","format-standard","hentry","category-recruitment-organization","work_category-hr-t3-hr22"],"acf":{"pdf-dlbox-url":"","templatesbox-title":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8","templatesbox-img1-url":"","templatesbox-img1-title":"","templatesbox-img2-url":"","templatesbox-img2-title":"","templatesbox-desc":"\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","templatesbox-btn-text":"\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b","templatesbox-link":""},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/115566","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/users\/92"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/comments?post=115566"}],"version-history":[{"count":10,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/115566\/revisions"}],"predecessor-version":[{"id":115750,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/115566\/revisions\/115750"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/media?parent=115566"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/categories?post=115566"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/tags?post=115566"},{"taxonomy":"person_in_charge","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/person_in_charge?post=115566"},{"taxonomy":"customer_depth","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/customer_depth?post=115566"},{"taxonomy":"work_category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/work_category?post=115566"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}