{"id":3014,"date":"2016-10-20T16:57:46","date_gmt":"2016-10-20T07:57:46","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=3014"},"modified":"2026-03-24T13:48:34","modified_gmt":"2026-03-24T04:48:34","slug":"the-year%e2%80%90end-tax-adjustment-journalization","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/3014\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u306e\u4ed5\u8a33\u3068\u52d8\u5b9a\u79d1\u76ee\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"

\u5e74\u672b\u8abf\u6574<\/a>\u306f\u3001\u6bce\u6708\u5f93\u696d\u54e1\u304b\u3089\u9810\u304b\u3063\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u5e74\u9593\u306e\u7cbe\u7b97\u3092\u884c\u3046\u91cd\u8981\u306a\u696d\u52d9\u3067\u3059\u3002<\/p>\n

\u3053\u306e\u5e74\u672b\u8abf\u6574\u306e\u4ed5\u8a33\u3092\u9593\u9055\u3046\u3053\u3068\u306a\u304f\u8a08\u4e0a\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308c\u3070\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u4e00\u9023\u306e\u6d41\u308c\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u6bce\u6708\u306e\u7d66\u4e0e\u3067\u306e\u9810\u304b\u308a\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u3001\u5e74\u672b\u8abf\u6574\u3067\u306e\u7cbe\u7b97\u306e\u6d41\u308c\u3092\u9806\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

<\/div>

\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3059\u308b\u9810\u304b\u308a\u91d1\u3068\u306f<\/h2>\n

\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u9810\u308a\u91d1\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/span><\/b>\u3053\u306e\u7cbe\u7b97\u306e\u3082\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u9810\u308a\u91d1\u306f\u3001\u6bce\u6708\u5f93\u696d\u54e1\u304b\u3089\u9810\u304b\u3063\u3066\u3044\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u3067\u3059\u3002<\/p>\n

\u6bce\u6708\u306e\u7d66\u4e0e\u4ed5\u8a33\u306e\u78ba\u8a8d<\/h3>\n

\u307e\u305a\u306f\u524d\u63d0\u3068\u3057\u3066\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u652f\u6255\u6642\u306e\u4ed5\u8a33\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002
\n\u203b\u5404\u6570\u5b57\u306b\u5177\u4f53\u7684\u306a\u610f\u5473\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u3066\u6349\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

\u7d66\u4e0e\u652f\u7d66\u6642\uff08\u6bce\u6708\uff09<\/strong>
\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t
\u501f\u65b9<\/center><\/th>
\u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n
\u7d66\u6599\u3000230,000\u5186<\/td>\u73fe\u91d1\u9810\u91d1\u3000185,420\u5186<\/td>\n<\/tr>\n
<\/td>\u9810\u308a\u91d1\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\uff095,780\u5186<\/td>\n<\/tr>\n
<\/td>\u9810\u308a\u91d1\uff08\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\uff0931,200\u5186<\/td>\n<\/tr>\n
<\/td>\u9810\u308a\u91d1\uff08\u96c7\u7528\u4fdd\u967a<\/a>\u6599\uff09700\u5186<\/td>\n<\/tr>\n
<\/td>\u9810\u308a\u91d1\uff08\u4f4f\u6c11\u7a0e<\/a>\uff096,900\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n

\u300c\u73fe\u91d1\u9810\u91d1\u300d\u306f\u3001\u5404\u4f1a\u793e\u306e\u652f\u6255\u3044\u30b5\u30a4\u30af\u30eb\u306b\u3088\u308a\u300c\u672a\u6255\u91d1<\/a>\u300d\u3084\u300c\u672a\u6255\u8cbb\u7528<\/a>\u300d\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4eca\u56de\u306f\u300c\u73fe\u91d1\u9810\u91d1\u300d\u3067\u7d71\u4e00\u3057\u3066\u8aac\u660e\u3057\u307e\u3059\u3002
\n\u307e\u305f\u96c7\u7528\u4fdd\u967a\u6599\u306b\u3064\u3044\u3066\u306f\u3001\u5e74\u306b1\u56de\u306e\u652f\u6255\u6642\u306b\u4f1a\u793e\u304c\u300c\u7acb\u66ff\u91d1\u300d\u3092\u4f7f\u3063\u3066\u8d77\u7968\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7acb\u66ff\u91d1\u3092\u53d6\u308a\u5d29\u3059\u51e6\u7406\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u203b\u300c\u672a\u6255\u91d1\u300d\u3084\u300c\u672a\u6255\u8cbb\u7528\u300d\u3068\u306a\u308b\u4f8b\u2026\u6708\u672b\u7de0\u3081\u7fcc20\u65e5\u6255\u3044\u306e\u5834\u5408\u306a\u3069
\n\u6bce\u6708\u5f93\u696d\u54e1\u306b\u6255\u3046\u3079\u304d\u7d66\u4e0e\u3092100\u3068\u3059\u308b\u3068\u3001\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3057\u305f\u6240\u5f97\u7a0e\u3084\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u96c7\u7528\u4fdd\u967a\u6599\u3001\u7279\u5225\u5fb4\u53ce<\/a>\u306e\u4f4f\u6c11\u7a0e\u3092\u9810\u304b\u308a\u91d1\u3068\u3057\u3066\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u3066\u4f1a\u793e\u304c\u9810\u304b\u308a\u3001\u5dee\u3057\u5f15\u3044\u305f65\u3092\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3059\u308b\u3068\u3044\u3046\u4ed5\u8a33\u3067\u3059\u3002<\/p>\n

\u305d\u308c\u305e\u308c\u306e\u4f1a\u793e\u306b\u3088\u308a\u4f7f\u7528\u3057\u3066\u3044\u308b\u52d8\u5b9a\u79d1\u76ee<\/a>\u3084\u91d1\u984d\u306e\u9055\u3044\u306a\u3069\u306f\u3042\u3063\u3066\u3082\u3001\u5927\u307e\u304b\u306b\u306f\u4e0a\u8a18\u306e\u3088\u3046\u306a\u7d66\u4e0e\u4ed5\u8a33\u3092\u6bce\u6708\u8d77\u7968\u3057\u3066\u3044\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u6e90\u6cc9\u6240\u5f97\u7a0e\u7d0d\u4ed8\u6642\uff08\u6bce\u6708\uff09<\/strong>
\n\n\n\n\n\t\n\n\t
\u501f\u65b9<\/center><\/th>
\u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n
\u9810\u308a\u91d1\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\uff09<\/td>5,780\u5186<\/td>\u73fe\u91d1\u9810\u91d1<\/td>5,780\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n

\u5f93\u696d\u54e1\u304b\u3089\u9810\u304b\u3063\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u3078\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/span><\/b>\u7a0e\u7406\u58eb\u7b49\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u5831\u916c\u652f\u6255\u6642\u306b\u9810\u304b\u3063\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u3082\u4e00\u7dd2\u306b\u7d0d\u4ed8\u3059\u308b\u306e\u3067\u3001\u524d\u6708\u306b\u8d77\u7968\u3057\u305f\u7d66\u4e0e\u4ed5\u8a33\u306e\u300c\u9810\u308a\u91d1\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\uff09\u300d\u3068\u5b9f\u969b\u306e\u652f\u6255\u984d\u304c\u4e00\u81f4\u3057\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306b\u524d\u6708\u5206\u306e\u300c\u9810\u308a\u91d1\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\uff09\u300d\u306f\u7fcc\u670810\u65e5\u306b\u7cbe\u7b97\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u5e74\u672b\u8abf\u6574\u6708\uff08\u5e74\u306b\u4e00\u5ea6\u3001\u57fa\u672c\u7684\u306b12\u6708\uff09<\/strong>
\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t
\u501f\u65b9<\/center><\/th>
\u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n
\u7d66\u6599<\/td>230,000\u5186<\/td>\u73fe\u91d1\u9810\u91d1<\/td>190,420\u5186<\/td>\n<\/tr>\n
\u9810\u308a\u91d1\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\uff09<\/td>5,000\u5186<\/td>\u9810\u308a\u91d1\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\uff09<\/td>5,780\u5186<\/td>\n<\/tr>\n
<\/td><\/td>\u9810\u308a\u91d1\uff08\u793e\u4f1a\u4fdd\u967a\u6599\uff09<\/td>31,200\u5186<\/td>\n<\/tr>\n
<\/td><\/td>\u9810\u308a\u91d1\uff08\u96c7\u7528\u4fdd\u967a\u6599\uff09<\/td>700\u5186<\/td>\n<\/tr>\n
<\/td><\/td>\u9810\u308a\u91d1\uff08\u4f4f\u6c11\u7a0e\uff09<\/td>6,900\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n

\u5e74\u672b\u8abf\u6574\u3067\u9084\u4ed8\u91d1<\/a>\u304c\u3042\u308b\u5834\u5408\u3001\u8d77\u7968\u3059\u308b\u4f1a\u8a08\u4ed5\u8a33\u306f\u3053\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u300212\u6708\u5ea6\uff08\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f1\u6708\u306a\u3069\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\uff09\u306e\u7d66\u4e0e\u4ed5\u8a33\u306b\u3001\u501f\u65b9\u306b\u300c\u9810\u308a\u91d1\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\uff09\u300d\u52d8\u5b9a\u304c\u767b\u5834\u3057\u307e\u3059\u3002
\n\u3053\u306e\u969b\u3001\u501f\u65b9\u306e\u300c\u9810\u308a\u91d1\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\uff09\u300d\u306e\u91d1\u984d\uff08\u3053\u306e\u5834\u5408\u30015\uff09\u304c\u5e74\u672b\u8abf\u6574\u306e\u7d50\u679c\u306e\u5f93\u696d\u54e1\u3078\u306e\u9084\u4ed8\u984d\u3067\u3059\u3002\u8cb8\u65b9\u306f\u3001\u901a\u5e38\u306e\u6708\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u542b\u3080\u9810\u308a\u91d1\u306e12\u6708\u5ea6\u5206\u306e\u8a08\u4e0a\u304c\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u5e74\u672b\u8abf\u6574\u306e\u57fa\u672c\u7684\u306a\u4ed5\u8a33\u306b\u3064\u3044\u3066\u306f\u3001\u307e\u305a\u6bce\u6708\u306e\u7d66\u4e0e\u4ed5\u8a33\u3067\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u9810\u304b\u308a\u3001\u7fcc\u670810\u65e5\u306b\u524d\u6708\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3057\u300112\u6708\u306b\u5e74\u672b\u8abf\u6574\u3067\u5e74\u9593\u306e\u7cbe\u7b97\u3092\u884c\u3063\u3066\u5dee\u984d\u3092\u9084\u4ed8\u30fb\u3082\u3057\u304f\u306f\u5fb4\u53ce\u3059\u308b\u3068\u3044\u3046\u6d41\u308c\u3092\u7406\u89e3\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n

\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u306a\u305c\u6bce\u6708\u9810\u304b\u3063\u3066\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3059\u308b\u306e\u304b<\/h2>\n

\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u6bce\u6708\u5f93\u696d\u54e1\u304b\u3089\u9810\u304b\u3063\u3066\u7fcc\u6708\u306b\u7a0e\u52d9\u7f72\u306b\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u306e\u306b\u3001\u306a\u305c\u5e74\u672b\u8abf\u6574\u3067\u904e\u4e0d\u8db3\u3092\u7cbe\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\u5e74\u672b\u8abf\u6574\u3092\u3059\u308b\u610f\u5473\u3068\u306f<\/h3>\n

\u5e74\u672b\u8abf\u6574\u306f\u3001\u63a7\u9664\u984d\u3092\u6b63\u3057\u304f\u53cd\u6620\u3057\u3001\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u7d0d\u4ed8\u91d1\u984d\u306e\u5dee\u984d\u3092\u9084\u4ed8\u3082\u3057\u304f\u306f\u8abf\u6574\u3059\u308b\u305f\u3081\u306b\u884c\u3044\u307e\u3059\u3002<\/span><\/b>\u6240\u5f97\u7a0e\u306f\u3001\u5404\u4eba\u306e\u4e8b\u60c5\u306b\u5fdc\u3058\u3066\u69d8\u3005\u306a\u63a7\u9664\u306e\u5236\u5ea6\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u305f\u3068\u3048\u3070\u3001\u914d\u5076\u8005\u3084\u6276\u990a\u5bb6\u65cf\u306e\u4e8b\u60c5\u306b\u3088\u308a\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300c\u914d\u5076\u8005\u63a7\u9664<\/a>\u300d\u3084\u300c\u6276\u990a\u63a7\u9664<\/a>\u300d\u3002<\/p>\n

\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u5404\u7a2e\u4fdd\u967a\u6599\u306b\u3088\u308a\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u300d\u3084\u300c\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u300d\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

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