{"id":121297,"date":"2026-06-15T17:15:48","date_gmt":"2026-06-15T08:15:48","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=121297"},"modified":"2026-06-15T17:21:29","modified_gmt":"2026-06-15T08:21:29","slug":"%e3%83%9e%e3%83%b3%e3%82%b7%e3%83%a7%e3%83%b3%e3%81%af%e7%a4%be%e5%ae%85%e3%81%ab%e3%81%a7%e3%81%8d%e3%82%8b%ef%bc%9f%e5%ae%b6%e8%b3%83%e3%81%ae%e3%83%ab%e3%83%bc%e3%83%ab%e3%82%84%e7%a8%8e%e5%8b%99","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/121297\/","title":{"rendered":"\u30de\u30f3\u30b7\u30e7\u30f3\u306f\u793e\u5b85\u306b\u3067\u304d\u308b\uff1f\u5bb6\u8cc3\u306e\u30eb\u30fc\u30eb\u3084\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u793e\u5b85\u306b\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3092\u57fa\u6e96\u306b\u5bb6\u8cc3\u3092\u6c7a\u3081\u308c\u3070\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u3067\u904b\u7528\u3067\u304d\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul>\n<li>\u501f\u4e0a\u304b\u793e\u6709\u3092\u9078\u3073\u6cd5\u4eba\u5951\u7d04\u3092\u7d50\u3076<\/li>\n<li>5\u5272\u672a\u6e80\u3060\u3068\u7d66\u4e0e\u6271\u3044\u306b\u306a\u308b<\/li>\n<li>\u898f\u7a0b\u3092\u6574\u3048\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b<\/li>\n<\/ul>\n<p>\u521d\u671f\u8cbb\u7528\u3084\u7a7a\u5ba4\u306e\u8ca0\u62c5\u306f\u751f\u3058\u308b\u304c\u3001\u7ba1\u7406\u4ee3\u884c\u3092\u4f7f\u3048\u3070\u624b\u9593\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u306f\u793e\u5b85\u3068\u3057\u3066\u5229\u7528\u53ef\u80fd\u3067\u3001\u4e3b\u306a\u65b9\u6cd5\u306f\u300c\u501f\u4e0a\u793e\u5b85\u300d\u3068\u300c\u793e\u6709\u793e\u5b85\u300d\u306e2\u3064\u304c\u3042\u308a\u307e\u3059\u3002\u793e\u5b85\u306f\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u5897\u52a0\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5951\u7d04\u3084\u7ba1\u7406\u306e\u624b\u9593\u3001\u7a7a\u5ba4\u30ea\u30b9\u30af\u3001\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u3082\u3042\u308a\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u793e\u5b85\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u30de\u30f3\u30b7\u30e7\u30f3\u306f\u793e\u5b85\u3068\u3057\u3066\u5229\u7528\u3067\u304d\u308b<\/h2>\n<p>\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u793e\u5b85\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u306e\u4f4f\u5c45\u8cbb\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3064\u3064\u4f01\u696d\u5074\u306f\u798f\u5229\u539a\u751f\u3092\u5145\u5b9f\u3067\u304d\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u305f\u3060\u3057\u3001\u5bb6\u8cc3\u306e\u8a2d\u5b9a\u3084\u5951\u7d04\u65b9\u6cd5\u306b\u3088\u3063\u3066\u306f\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7121\u511f\u63d0\u4f9b\u3084\u5bb6\u8cc3\u304c\u57fa\u6e96\u3088\u308a\u4f4e\u3044\u5834\u5408\u3001\u5dee\u984d\u304c\u73fe\u7269\u7d66\u4e0e\u3068\u307f\u306a\u3055\u308c\u3001\u5f93\u696d\u54e1\u306e\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u304c\u5897\u52a0\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u56fd\u7a0e\u5e81\u306e\u5b9a\u3081\u308b\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u3092\u57fa\u6e96\u3068\u3057\u3066\u9069\u5207\u306a\u5bb6\u8cc3\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\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\u5b9a\u7fa9<\/h3>\n<p>\u793e\u5b85\u3068\u306f\u3001\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306b\u63d0\u4f9b\u3059\u308b\u4f4f\u5c45\u306e\u3053\u3068\u3067\u3042\u308a\u3001\u4e3b\u306b\u300c\u501f\u4e0a\u793e\u5b85\u300d\u3068\u300c\u793e\u6709\u793e\u5b85\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u3068\u793e\u54e1\u5bee\u306e\u660e\u78ba\u306a\u6cd5\u7684\u533a\u5225\u306f\u306a\u304f\u3001\u4e00\u822c\u7684\u306b\u4e16\u5e2f\u5411\u3051\u306e\u7269\u4ef6\u3092\u300c\u793e\u5b85\u300d\u3001\u5358\u8eab\u8005\u5411\u3051\u306e\u5171\u540c\u4f4f\u5b85\u3092\u300c\u5bee\u300d\u3068\u547c\u3076\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b><\/p>\n<h3>\u4f4f\u5b85\u624b\u5f53\u30fb\u5bb6\u8cc3\u88dc\u52a9\u3068\u306e\u9055\u3044<\/h3>\n<p>\u4f4f\u5b85\u624b\u5f53\u30fb\u5bb6\u8cc3\u88dc\u52a9\u306f\u3001\u3069\u3061\u3089\u3082\u5f93\u696d\u54e1\u306e\u4f4f\u5b85\u8cbb\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u306b\u4f01\u696d\u304c\u884c\u3046\u5236\u5ea6\u3067\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u6cd5\u5f8b\u4e0a\u306e\u9055\u3044\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u300c\u73fe\u91d1\u3067\u652f\u7d66\u3059\u308b\u304b\u300d\u300c\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u4f7f\u7528\u6599\u306e\u4e00\u90e8\u3092\u63a7\u9664\u3059\u308b\u304b\u300d\u306a\u3069\u306e\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u8868\u3092\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 33.3%;\">\n<col style=\"width: 33.3%;\">\n<col style=\"width: 33.3%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u9805\u76ee<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u4f4f\u5b85\u624b\u5f53<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u5bb6\u8cc3\u88dc\u52a9<\/strong><\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u652f\u7d66\u65b9\u6cd5<\/th>\n<td style=\"text-align: center;\">\u7d66\u4e0e\u306b\u4e0a\u4e57\u305b\u3057\u3066\u652f\u7d66<\/td>\n<td style=\"text-align: center;\">\u5bb6\u8cc3\u306e\u4e00\u90e8\u3092\u4f01\u696d\u304c\u8ca0\u62c5<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u5bfe\u8c61\u3068\u306a\u308b\u4f4f\u5c45<\/th>\n<td style=\"text-align: center;\">\u6301\u3061\u5bb6\u30fb\u8cc3\u8cb8<\/td>\n<td style=\"text-align: center;\">\u8cc3\u8cb8\u306e\u307f<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7a0e\u52d9\u4e0a\u306e\u6271\u3044<\/th>\n<td style=\"text-align: center;\">\u5168\u984d\u304c<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\u8ab2\u7a0e<\/td>\n<td style=\"text-align: center;\">\u4e00\u90e8\u3092\u5fb4\u53ce\u3059\u308c\u3070\u975e\u8ab2\u7a0e<\/td>\n<\/tr>\n<\/table>\n<p>\u4f4f\u5b85\u624b\u5f53\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u306a\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u5bb6\u8cc3\u88dc\u52a9\u306f\u3001\u4e00\u5b9a\u984d\u3092\u5f93\u696d\u54e1\u304b\u3089\u5fb4\u53ce\u3059\u308c\u3070\u975e\u8ab2\u7a0e\u3067\u3059\u3002<\/p>\n<h2>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u793e\u5b85\u306b\u3059\u308b\u4e3b\u306a\u65b9\u6cd5<\/h2>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u793e\u5b85\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\u4e3b\u306a\u65b9\u6cd5\u306f\u300c\u501f\u4e0a\u793e\u5b85\u300d\u3068\u300c\u793e\u6709\u793e\u5b85\u300d\u306e2\u3064\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4\u3092\u7406\u89e3\u3057\u3001\u81ea\u793e\u306b\u9069\u3057\u305f\u65b9\u6cd5\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u501f\u4e0a\u793e\u5b85\u3068\u3057\u3066\u8cc3\u8cb8\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u6cd5\u4eba\u5951\u7d04\u3059\u308b<\/h3>\n<p>\u501f\u4e0a\u793e\u5b85\u3068\u306f\u3001\u4f01\u696d\u304c\u8cc3\u8cb8\u7269\u4ef6\u3092\u6cd5\u4eba\u5951\u7d04\u3057\u3001\u5f93\u696d\u54e1\u306b\u8cb8\u3057\u51fa\u3059\u5236\u5ea6\u3067\u3059\u3002\u5951\u7d04\u5f62\u614b\u306b\u306f\u3001\u4e00\u68df\u501f\u308a\u4e0a\u3052\u3084\u500b\u4eba\u5951\u7d04\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u68df\u501f\u308a\u4e0a\u3052\u3068\u306f\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u304c\u5efa\u7269\u306e\u6240\u6709\u8005\u304b\u3089\u5efa\u7269\u5168\u4f53\u3092\u4e00\u62ec\u3067\u8cc3\u501f\u3059\u308b\u5951\u7d04\u5236\u5ea6\u3067\u3059\u3002\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><b>\u3010\u4e00\u68df\u501f\u308a\u4e0a\u3052\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3011<\/b><\/p>\n<table>\n<colgroup>\n<col style=\"width: 50.6%;\">\n<col style=\"width: 49.4%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30fb\u4e00\u62ec\u7ba1\u7406\u306b\u3088\u308b\u52b9\u7387\u5316\u304c\u3067\u304d\u308b\uff08\u5bb6\u8cc3\u306e\u5fb4\u53ce\u30fb\u7dad\u6301\u7ba1\u7406\uff09<br \/>\u30fb\u4f01\u696d\u5074\u306f\u3001\u7a7a\u5ba4\u30ea\u30b9\u30af\u304c\u5206\u6563\u3055\u308c\u3001\u6bd4\u8f03\u7684\u5b89\u5b9a\u3057\u305f\u53ce\u5165\u3092\u5f97\u3084\u3059\u3044<br \/>\u30fb\u5165\u5c45\u8005\u306e\u52df\u96c6\u304b\u3089\u4fee\u7e55\u3092\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u4e00\u4efb\u3067\u304d\u308b<\/td>\n<td style=\"text-align: left;\">\u30fb\u5f93\u696d\u54e1\u5074\u304c\u81ea\u7531\u306b\u7269\u4ef6\u3092\u9078\u3073\u306b\u304f\u3044<br \/>\u30fb\u8001\u673d\u5316\u3084\u5165\u5c45\u7387\u306e\u4f4e\u4e0b\u306b\u4f34\u3044\u3001\u8cc3\u6599\u4ea4\u6e09\u3067\u30b5\u30d6\u30ea\u30fc\u30b9\u4f1a\u793e\u3068\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<br \/>\u30fb\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u767a\u751f\u3067\u3001\u53ce\u76ca\u304c\u6e1b\u5c11\u3059\u308b<\/td>\n<\/tr>\n<\/table>\n<p>\u500b\u4eba\u5951\u7d04\u3068\u306f\u3001\u4f1a\u793e\u3092\u4ecb\u3055\u305a\u306b\u81ea\u5206\u3067\u8cc3\u8cb8\u7269\u4ef6\u3092\u63a2\u3057\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u3092\u901a\u3058\u3066\u8cb8\u4e3b\u3068\u500b\u4eba\u540d\u7fa9\u3067\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u7d50\u3076\u5236\u5ea6\u3067\u3059\u3002\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u500b\u4eba\u5951\u7d04\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3011<\/p>\n<table>\n<colgroup>\n<col style=\"width: 50.0%;\">\n<col style=\"width: 50.0%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30fb\u5e0c\u671b\u306b\u5fdc\u3058\u305f\u4f4f\u5c45\u9078\u629e\u304c\u53ef\u80fd\u3067\u3042\u308b<br \/>\uff08\u52e4\u52d9\u5148\u307e\u3067\u306e\u8ddd\u96e2\u30fb\u5468\u8fba\u74b0\u5883\u30fb\u90e8\u5c4b\u306e\u6e80\u8db3\u5ea6\uff09<br \/>\u30fb\u9580\u9650\u3084\u30b4\u30df\u51fa\u3057\u306a\u3069\u3001\u4f01\u696d\u304c\u72ec\u81ea\u306b\u5b9a\u3081\u308b\u30eb\u30fc\u30eb\u306b\u3088\u308b\u5236\u7d04\u304c\u6bd4\u8f03\u7684\u5c11\u306a\u3044<\/td>\n<td style=\"text-align: left;\">\u30fb\u6577\u91d1\u30fb\u793c\u91d1\u306e\u3088\u3046\u306a\u521d\u671f\u8cbb\u7528\u3084\u5bb6\u8cc3\u306e\u8ca0\u62c5\u304c\u4e00\u68df\u501f\u308a\u4e0a\u3052\u3088\u308a\u3082\u5927\u304d\u304f\u306a\u308a\u3084\u3059\u3044<br \/>\u30fb\u5165\u5c45\u6642\u3084\u5951\u7d04\u66f4\u65b0\u6642\u306e\u4e8b\u52d9\u8ca0\u62c5\u304c\u767a\u751f\u3057\u3084\u3059\u3044<\/td>\n<\/tr>\n<\/table>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u793e\u5b85\u3068\u3057\u3066\u5c0e\u5165\u3059\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u4e00\u68df\u501f\u308a\u4e0a\u3052\u3068\u500b\u4eba\u5951\u7d04\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u6bd4\u8f03\u3057\u305f\u4e0a\u3067\u3001\u81ea\u793e\u306e\u72b6\u6cc1\u3084\u5f93\u696d\u54e1\u306e\u30cb\u30fc\u30ba\u306b\u5408\u3063\u305f\u5951\u7d04\u5f62\u614b\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u793e\u5b85\u306b\u3059\u308b\u969b\u306e\u5bb6\u8cc3\u30eb\u30fc\u30eb<\/h2>\n<p>\u793e\u5b85\u3092\u975e\u8ab2\u7a0e\u3067\u904b\u7528\u3059\u308b\u306b\u306f\u3001\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3092\u57fa\u6e96\u306b\u3057\u305f\u9069\u5207\u306a\u5bb6\u8cc3\u8a2d\u5b9a\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u7121\u511f\u63d0\u4f9b\u3084\u5bb6\u8cc3\u304c\u4f4e\u3059\u304e\u308b\u3068\u3001\u5dee\u984d\u304c\u7d66\u4e0e\u3068\u307f\u306a\u3055\u308c\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u672c\u7ae0\u3067\u306f\u3001\u5177\u4f53\u4f8b\u3092\u4ea4\u3048\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3068\u306f\u3001\u793e\u5b85\u3068\u3057\u3066\u8cb8\u3057\u51fa\u3059\u969b\u306e\u300c\u9069\u6b63\u306a\u5bb6\u8cc3\u306e\u57fa\u6e96\u300d\u3068\u306a\u308b\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002<\/span><\/b>\u793e\u5b85\u3092\u975e\u8ab2\u7a0e\u3067\u904b\u7528\u3059\u308b\u306b\u306f\u3001\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3092\u57fa\u6e96\u306b\u3057\u305f\u9069\u5207\u306a\u5bb6\u8cc3\u8a2d\u5b9a\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<p>\u8cc3\u6599\u76f8\u5f53\u984d\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u5408\u7b97\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li><b>\uff08\u305d\u306e\u5e74\u5ea6\u306e\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d70.2%<\/b><\/li>\n<li><b>12\u5186\u00d7\uff08\u305d\u306e\u5efa\u7269\u306e\u7dcf\u5e8a\u9762\u7a4d\uff08\u33a1\uff09\uff0f3.3\u33a1\uff09<\/b><\/li>\n<li><b>\uff08\u305d\u306e\u5e74\u5ea6\u306e\u6577\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d70.22%<\/b><\/li>\n<\/ol>\n<\/div>\n<p>\u5f15\u7528\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<p>\u3053\u306e\u8a08\u7b97\u5f0f\u306f\u3001\u5efa\u7269\u30fb\u6577\u5730\u306b\u304a\u3051\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u3084\u3001\u5efa\u7269\u306e\u5e8a\u9762\u7a4d\u306a\u3069\u3092\u3082\u3068\u306b\u3001\u7a0e\u6cd5\u4e0a\u306e\u300c\u9069\u6b63\u306a\u5bb6\u8cc3\u300d\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3>\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\u304c\u5c11\u306a\u3044\u5834\u5408\u306f\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u304b\u3089\u53d7\u3051\u53d6\u308b\u5bb6\u8cc3\u304c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50\uff05\u672a\u6e80\u306e\u5834\u5408\u3001\u5dee\u984d\u304c\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/span><\/b>\u7121\u511f\u3067\u8cb8\u3059\u5834\u5408\u306f\u5168\u984d\u304c\u7d66\u4e0e\u6271\u3044\u3068\u306a\u308a\u307e\u3059\u3002\u73fe\u91d1\u652f\u7d66\u306e\u4f4f\u5b85\u624b\u5f53\u3084\u5f93\u696d\u54e1\u500b\u4eba\u5951\u7d04\u306e\u5834\u5408\u306f\u793e\u5b85\u6271\u3044\u306b\u306a\u3089\u305a\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002\u5149\u71b1\u8cbb\u3084\u99d0\u8eca\u5834\u4ee3\u3092\u4f1a\u793e\u8ca0\u62c5\u3057\u305f\u5834\u5408\u3082\u539f\u5247\u3068\u3057\u3066\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<h3>\u5bb6\u8cc3\u8a2d\u5b9a\u306e\u5177\u4f53\u4f8b<\/h3>\n<p>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u304c100,000\u5186\u306e\u5834\u5408\u3092\u4f8b\u306b\u3001\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\u3054\u3068\u306b\u8ab2\u7a0e\u5bfe\u8c61\u306e\u9055\u3044\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 29.4%;\">\n<col style=\"width: 37.3%;\">\n<col style=\"width: 33.3%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u5f93\u696d\u54e1\u8ca0\u62c5\u984d<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u8a08\u7b97<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u8ab2\u7a0e\u5bfe\u8c61<\/strong><\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7121\u511f<\/th>\n<td style=\"text-align: center;\">100,000\u5186-0\u5186=100,000\u5186<\/td>\n<td style=\"text-align: center;\">\u5168\u984d\u5bfe\u8c61<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">30,000\u5186<\/th>\n<td style=\"text-align: center;\">100,000\u5186-30,000\u5186=70,000\u5186<\/td>\n<td style=\"text-align: center;\">\u5dee\u984d\u306e70,000\u5186\u304c\u5bfe\u8c61<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">60,000\u5186<br \/>\uff0850\uff05\u4ee5\u4e0a\u5fb4\u53ce\uff09<\/th>\n<td style=\"text-align: center;\">100,000\u5186-60,000\u5186=40,000\u5186<\/td>\n<td style=\"text-align: center;\">\u5dee\u984d\u306f\u7d66\u4e0e\u8ab2\u7a0e\u306b\u306a\u3089\u306a\u3044<\/td>\n<\/tr>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u8868\u306e\u3088\u3046\u306b\u3001\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u306e\u6709\u7121\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u8ab2\u7a0e\u30ea\u30b9\u30af\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3001\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u4e8b\u524d\u306b\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3092\u6b63\u78ba\u306b\u7b97\u5b9a\u3057\u3001\u9069\u5207\u306a\u5bb6\u8cc3\u8a2d\u5b9a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u793e\u5b85\u306b\u3059\u308b\u969b\u306e\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u793e\u5b85\u3092\u975e\u8ab2\u7a0e\u3067\u904b\u7528\u3059\u308b\u306b\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5f79\u54e1\u793e\u5b85\u3084\u9ad8\u984d\u793e\u5b85\u3067\u306f\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u3053\u3067\u306f\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u907f\u3051\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u793e\u5b85\u3092\u975e\u8ab2\u7a0e\u3067\u904b\u7528\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6<\/h3>\n<p>\u793e\u5b85\u304c\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u305f\u3081\u306e\u4e3b\u306a\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e3\u70b9\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u793e\u5b85\u304c\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u305f\u3081\u306e\u4e3b\u306a\u6761\u4ef6<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4f7f\u7528\u4eba\u306b\u7121\u511f\u3067\u8cb8\u4e0e\u3059\u308b\u5834\u5408<\/li>\n<li>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3088\u308a\u4f4e\u3044\u5bb6\u8cc3\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408<\/li>\n<li>\u73fe\u91d1\u3067\u652f\u7d66\u3055\u308c\u308b\u4f4f\u5b85\u624b\u5f53\u3084\u3001\u5165\u5c45\u8005\u304c\u76f4\u63a5\u5951\u7d04\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n<\/ul>\n<\/div>\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<p>\u4e0a\u8a18\u306e3\u3064\u3092\u6e80\u305f\u305b\u3070\u3001\u4f01\u696d\u8ca0\u62c5\u306e\u5bb6\u8cc3\u5206\u306f\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u6271\u3044\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u5b9f\u52d9\u3067\u306f\u4f01\u696d\u304c\u5bb6\u8cc3\u3092\u4e00\u65e6\u652f\u6255\u3044\u3001\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\u3092\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3059\u308b\u5f62\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u3053\u306e\u30eb\u30fc\u30eb\u306f\u501f\u4e0a\u793e\u5b85\u3067\u3082\u793e\u6709\u793e\u5b85\u3067\u3082\u540c\u69d8\u3067\u3059\u3002<\/p>\n<h3>\u5f79\u54e1\u793e\u5b85\u30fb\u8c6a\u83ef\u793e\u5b85\u306e\u53d6\u308a\u6271\u3044<\/h3>\n<p>\u5f79\u54e1\u793e\u5b85\u3067\u3082\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3092\u652f\u6255\u3063\u3066\u3044\u308c\u3070\u7d66\u4e0e\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u8a08\u7b97\u65b9\u6cd5\u304c\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u793e\u5b85\u306f\u4ee5\u4e0b\u306e\u533a\u5206\u3067\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 25%;\">\n<col style=\"width: 75%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u9805\u76ee<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u8a08\u7b97\u65b9\u6cd5<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5c0f\u898f\u6a21\u4f4f\u5b85<\/td>\n<td style=\"text-align: left;\">\u901a\u5e38\u306e\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306a\u3069\u306b\u57fa\u3065\u304f\u8a08\u7b97\u5f0f\uff09\u3067\u8a08\u7b97<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u305d\u308c\u4ee5\u5916\u306e\u4f4f\u5b85<\/td>\n<td style=\"text-align: left;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306a\u3069\u3092\u57fa\u306b\u5225\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u7528\u3044\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u501f\u4e0a\u793e\u5b85<\/td>\n<td style=\"text-align: left;\">\u300c\u4f01\u696d\u304c\u652f\u6255\u3046\u5bb6\u8cc3\u306e50\uff05\u300d\u3068\u300c\u8a08\u7b97\u4e0a\u306e\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u91d1\u984d<\/td>\n<\/tr>\n<\/table>\n<p>\u305f\u3060\u3057\u3001\u5e8a\u9762\u7a4d\u304c\u5927\u304d\u3044\u30fb\u8a2d\u5099\u304c\u8c6a\u83ef\u306a\u5834\u5408\u306f\u300c\u8c6a\u83ef\u793e\u5b85\u300d\u3068\u5224\u65ad\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u8c6a\u83ef\u793e\u5b85\u306b\u8a72\u5f53\u3059\u308b\u3068\u3001\u901a\u5e38\u306e\u8a08\u7b97\u5f0f\u306f\u4f7f\u3048\u305a\u3001\u4e00\u822c\u7684\u306a\u8cc3\u6599\uff08\u5e02\u5834\u5bb6\u8cc3\uff09\u304c\u57fa\u6e96\u306b\u306a\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\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 \u5f79\u54e1\u306b\u793e\u5b85\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u793e\u5b85\u306b\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u793e\u5b85\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\u3068\u3001\u4f01\u696d\u3068\u5f93\u696d\u54e1\u306e\u53cc\u65b9\u306b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u5074\u306f\u63a1\u7528\u5f37\u5316\u3084\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u3001\u5f93\u696d\u54e1\u5074\u306f\u5bb6\u8cc3\u8ca0\u62c5\u306e\u8efd\u6e1b\u3084\u624b\u53d6\u308a\u30a2\u30c3\u30d7\u304c\u53ef\u80fd\u3067\u3059\u3002\u672c\u7ae0\u3067\u306f\u3001\u4f01\u696d\u5074\u30fb\u5f93\u696d\u54e1\u5074\u305d\u308c\u305e\u308c\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f01\u696d\u5074\u306e\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u793e\u5b85\u3068\u3057\u3066\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5bb6\u8cc3\u3084\u7ba1\u7406\u8cbb\u306f\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/17264\/\" data-internallinksmanager029f6b8e52c=\"231\" title=\"\u798f\u5229\u539a\u751f\u8cbb\">\u798f\u5229\u539a\u751f\u8cbb<\/a>\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u3001\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b<\/li>\n<li>\u4f4f\u5b85\u624b\u5f53\u3088\u308a\u7d66\u4e0e\u6271\u3044\u306b\u306a\u308a\u306b\u304f\u304f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u4f01\u696d\u8ca0\u62c5\u3092\u6291\u3048\u3084\u3059\u3044<\/li>\n<li>\u798f\u5229\u539a\u751f\u306e\u5145\u5b9f\u306b\u3088\u308a\u3001\u63a1\u7528\u7af6\u4e89\u529b\u306e\u5411\u4e0a\u3084\u4eba\u6750\u306e\u5b9a\u7740\u306b\u3064\u306a\u304c\u308b<\/li>\n<li>\u8ee2\u52e4\u30fb\u7570\u52d5\u6642\u306e\u4f4f\u5c45\u624b\u914d\u3092\u4f01\u696d\u5074\u3067\u4e00\u62ec\u7ba1\u7406\u3067\u304d\u308b\u305f\u3081\u3001\u4eba\u4e8b\u5bfe\u5fdc\u3092\u5186\u6ed1\u306b\u9032\u3081\u3084\u3059\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u4ee5\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u306b\u3088\u308a\u3001\u8cbb\u7528\u5bfe\u52b9\u679c\u306e\u9ad8\u3044\u798f\u5229\u539a\u751f\u3068\u5f93\u696d\u54e1\u6e80\u8db3\u5ea6\u5411\u4e0a\u3092\u4e21\u7acb\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u5f93\u696d\u54e1\u5074\u306e\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u793e\u5b85\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u5074\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4f01\u696d\u304c\u5bb6\u8cc3\u306e\u4e00\u90e8\u3092\u8ca0\u62c5\u3059\u308b\u305f\u3081\u3001\u4f4f\u5c45\u8cbb\u3092\u6291\u5236\u3057\u3084\u3059\u3044<\/li>\n<li>\u6577\u91d1\u30fb\u793c\u91d1\u306a\u3069\u306e\u521d\u671f\u8cbb\u7528\u3092\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u3001\u5165\u5c45\u6642\u306e\u7d4c\u6e08\u7684\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b<\/li>\n<li>\u7269\u4ef6\u63a2\u3057\u3084\u5951\u7d04\u624b\u7d9a\u304d\u306e\u624b\u9593\u304c\u6e1b\u308a\u3001\u5165\u793e\u30fb\u8ee2\u52e4\u6642\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3084\u3059\u3044<\/li>\n<li>\u4f4f\u5b85\u624b\u5f53\u3068\u6bd4\u3079\u3066\u8ab2\u7a0e\u5bfe\u8c61\u304c\u5c11\u306a\u304f\u3001\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u6291\u3048\u3089\u308c\u308b<\/li>\n<li>\u52e4\u52d9\u5730\u306b\u8fd1\u3044\u5834\u6240\u306b\u4f4f\u307f\u3084\u3059\u304f\u306a\u308a\u3001\u30ef\u30fc\u30af\u30e9\u30a4\u30d5\u30d0\u30e9\u30f3\u30b9\u304c\u5b89\u5b9a\u3057\u3084\u3059\u3044<\/li>\n<\/ul>\n<\/div>\n<h3>\u305d\u306e\u7d50\u679c\u3001\u5f93\u696d\u54e1\u306f\u7d4c\u6e08\u7684\u8ca0\u62c5\u3092\u6e1b\u3089\u3057\u306a\u304c\u3089\u5145\u5b9f\u3057\u305f\u751f\u6d3b\u74b0\u5883\u3092\u6574\u3048\u3089\u308c\u307e\u3059\u3002<\/h3>\n<h2>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u793e\u5b85\u306b\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u30fb\u6ce8\u610f\u70b9<\/h2>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u793e\u5b85\u3068\u3057\u3066\u5c0e\u5165\u3059\u308b\u969b\u306b\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u5951\u7d04\u3084\u7ba1\u7406\u306e\u624b\u9593\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u306a\u3069\u3001\u4e8b\u524d\u306b\u62bc\u3055\u3048\u3066\u304a\u304f\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u5951\u7d04\u3084\u7ba1\u7406\u306b\u624b\u9593\u304c\u304b\u304b\u308b<\/h3>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u793e\u5b85\u3068\u3057\u3066\u904b\u7528\u3059\u308b\u5834\u5408\u3001\u5951\u7d04\u3084\u7ba1\u7406\u306b\u95a2\u3057\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u624b\u9593\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7269\u4ef6\u3054\u3068\u306b\u5951\u7d04\u30fb\u66f4\u65b0\u30fb\u89e3\u7d04\u306a\u3069\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308b<\/li>\n<li>\u501f\u4e0a\u793e\u5b85\u306e\u5834\u5408\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u3084\u7ba1\u7406\u4f1a\u793e\u3068\u3084\u308a\u53d6\u308a\u304c\u767a\u751f\u3059\u308b<\/li>\n<li>\u5165\u5c45\u30fb\u9000\u53bb\u6642\u306e\u5bfe\u5fdc\u3084\u3001\u30c8\u30e9\u30d6\u30eb\u767a\u751f\u6642\u306e\u8abf\u6574\u306a\u3069\u7ba1\u7406\u696d\u52d9\u304c\u5897\u52a0\u3059\u308b\u3053\u3068\u3082\u3042\u308b<\/li>\n<li>\u7570\u52d5\u3084\u5165\u793e\u304c\u591a\u3044\u6642\u671f\u306f\u3001\u77ed\u671f\u9593\u3067\u624b\u7d9a\u304d\u304c\u96c6\u4e2d\u3057\u3084\u3059\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u5bfe\u7b56\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u793e\u5185\u306b\u5c02\u4efb\u306e\u62c5\u5f53\u8005\u3092\u7f6e\u304f<\/li>\n<li>\u5916\u90e8\u306e\u5c02\u9580\u30b5\u30fc\u30d3\u30b9\u3092\u6d3b\u7528\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u793e\u5b85\u3068\u3057\u3066\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u81ea\u793e\u306e\u30ea\u30bd\u30fc\u30b9\u306b\u898b\u5408\u3063\u305f\u904b\u7528\u4f53\u5236\u3092\u3042\u3089\u304b\u3058\u3081\u691c\u8a0e\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u904b\u7528\u3092\u6020\u308b\u3068\u3001\u4eba\u4e8b\u30fb\u7dcf\u52d9\u90e8\u9580\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u4ed6\u306e\u696d\u52d9\u306b\u652f\u969c\u3092\u304d\u305f\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7a7a\u5ba4\u6642\u3082\u5bb6\u8cc3\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u501f\u4e0a\u793e\u5b85\u3068\u3057\u3066\u5c0e\u5165\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b3\u30b9\u30c8\u9762\u3067\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5165\u5c45\u8005\u304c\u3044\u306a\u3044\u671f\u9593\u3067\u3082\u5bb6\u8cc3\u304c\u767a\u751f\u3059\u308b<\/li>\n<li>\u77ed\u671f\u89e3\u7d04\u6642\u306b\u306f\u9055\u7d04\u91d1\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u3082\u3042\u308b<\/li>\n<li>\u6577\u91d1\u30fb\u793c\u91d1\u306a\u3069\u306e\u521d\u671f\u8cbb\u7528\u306f\u4f01\u696d\u8ca0\u62c5\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u3044<\/li>\n<li>\u793e\u6709\u793e\u5b85\u306e\u5834\u5408\u3082\u3001\u7dad\u6301\u8cbb\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/23741\/\" data-internallinksmanager029f6b8e52c=\"468\" title=\"\u4fee\u7e55\u8cbb\">\u4fee\u7e55\u8cbb<\/a>\u306a\u3069\u7d99\u7d9a\u7684\u30b3\u30b9\u30c8\u304c\u767a\u751f\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u7a7a\u5ba4\u30ea\u30b9\u30af\u3084\u521d\u671f\u8cbb\u7528\u30fb\u7dad\u6301\u8cbb\u7528\u3092\u9069\u5207\u306b\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5165\u5c45\u7387\u3084\u5951\u7d04\u6761\u4ef6\u3092\u8003\u616e\u3057\u305f\u4e8b\u524d\u306e\u8a08\u753b\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u7279\u306b\u3001\u5f93\u696d\u54e1\u306e\u7570\u52d5\u3084\u9000\u8077\u304c\u983b\u7e41\u306b\u767a\u751f\u3059\u308b\u8077\u5834\u3067\u306f\u3001\u7a7a\u5ba4\u671f\u9593\u306e\u9577\u671f\u5316\u3092\u60f3\u5b9a\u3057\u305f\u4e88\u7b97\u78ba\u4fdd\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u5236\u5ea6\u8a2d\u8a08\u3092\u8aa4\u308b\u3068\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b<\/h3>\n<p>\u793e\u5b85\u5236\u5ea6\u3092\u8a2d\u8a08\u3059\u308b\u969b\u306b\u30eb\u30fc\u30eb\u3092\u8aa4\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\u304c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50\uff05\u672a\u6e80\u306e\u5834\u5408\u3001\u5dee\u984d\u304c\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b<\/li>\n<li>\u7121\u511f\u63d0\u4f9b\u3059\u308b\u3068\u3001\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u304c\u7d66\u4e0e\u6271\u3044\u306b\u306a\u308b<\/li>\n<li>\u6cd5\u4eba\u5951\u7d04\u3067\u306f\u306a\u3044\u5834\u5408\u3084\u3001\u4f4f\u5b85\u624b\u5f53\u3068\u3057\u3066\u73fe\u91d1\u652f\u7d66\u3059\u308b\u5834\u5408\u3001\u793e\u5b85\u6271\u3044\u306b\u306a\u3089\u306a\u3044<\/li>\n<li>\u5149\u71b1\u8cbb\u30fb\u99d0\u8eca\u5834\u4ee3\u306a\u3069\u3092\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u3068\u3001\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308b<\/li>\n<li>\u793e\u5b85\u898f\u7a0b\u3084\u904b\u7528\u30eb\u30fc\u30eb\u304c\u66d6\u6627\u3060\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u7d66\u4e0e\u8ab2\u7a0e\u3084\u7a0e\u52d9\u6307\u6458\u306a\u3069\u306e\u30ea\u30b9\u30af\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u793e\u5b85\u5c0e\u5165\u6642\u306b\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list 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