{"id":2259,"date":"2021-10-07T22:12:31","date_gmt":"2021-10-07T13:12:31","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/tax-adjustment\/?p=2259"},"modified":"2026-03-16T18:16:03","modified_gmt":"2026-03-16T09:16:03","slug":"legal-records01","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/tax-adjustment\/guide\/legal-records\/legal-records01.html","title":{"rendered":"\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u306e\u4f5c\u6210\u65b9\u6cd5"},"content":{"rendered":"<h2>\u6982\u8981<\/h2>\n<p>\u3053\u306e\u30ac\u30a4\u30c9\u3067\u306f\u3001\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/tax-adjustment.moneyforward.com\/tax_adjustments\" class=\"key\">\u624b\u7d9a\u304d\u4e00\u89a7<\/a>\uff1e\u63d0\u51fa\u6e96\u5099\uff1e\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u3000<\/p>\n<h2>\u5bfe\u8c61\u306e\u304a\u5ba2\u3055\u307e<\/h2>\n<p>\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u3092\u300c\u5168\u6a29\u7ba1\u7406\u8005\u300d\u300c\u4e00\u822c\u7ba1\u7406\u8005\u300d\u300c\u7ba1\u7406\u8005\uff08\u4ee3\u7406\u2460\uff09\u300d\u306e\u3044\u305a\u308c\u304b\u306e\u30ed\u30fc\u30eb\u3067\u3054\u5229\u7528\u4e2d\u306e\u304a\u5ba2\u3055\u307e<\/p>\n<h2>\u76ee\u6b21<\/h2>\n<ul>\n<li><a href=\"#ttl001\">\u753b\u9762\u306e\u8aac\u660e<\/a>\n<ul>\n<li><a href=\"#ttl001-1\">1,\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u5408\u8a08\u8868\uff08375\uff09<\/a><\/li>\n<li><a href=\"#ttl001-2\">\u5185\u8a33\u306e\u30a8\u30af\u30b9\u30dd\u30fc\u30c8<\/a><\/li>\n<li><a href=\"#ttl001-3\">\u57fa\u672c\u60c5\u5831<\/a><\/li>\n<li><a href=\"#ttl001-4\">2, \u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u5408\u8a08\u8868\uff08316\uff09<\/a><\/li>\n<li><a href=\"#ttl001-5\">3,\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\uff08309\uff09<\/a><\/li>\n<li><a href=\"#ttl001-6\">4,\u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u6599\u7b49\u306e\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\uff08313\uff09<\/a><\/li>\n<li><a href=\"#ttl001-7\">5,\u4e0d\u52d5\u7523\u7b49\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\uff08376)<\/a><\/li>\n<li><a href=\"#ttl001-8\">6,\u4e0d\u52d5\u7523\u7b49\u306e\u58f2\u8cb7\u53c8\u306f\u8cb8\u4ed8\u306e\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u306e\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\uff08314\uff09<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#ttl002\">\u3054\u6ce8\u610f<\/a><\/li>\n<\/ul>\n<h2 id=\"ttl001\">\u753b\u9762\u306e\u8aac\u660e<\/h2>\n<p>\u300c\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u300d\u753b\u9762\u3067\u306f\u3001\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u30fb\u7de8\u96c6\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2026\/02\/2026-02-09_18h17_30.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2026\/02\/2026-02-09_18h17_30.png\" alt=\"\" width=\"763\" height=\"572\" class=\"alignnone size-full wp-image-9106\" \/><\/a><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"9%\">\u756a\u53f7<\/th>\n<th width=\"26%\">\u9805\u76ee\u540d<\/th>\n<th width=\"65%\">\u9805\u76ee\u306e\u8aac\u660e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u2460<\/td>\n<td>\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u3092\u518d\u96c6\u8a08<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u306e\u5185\u5bb9\u3092\u66f4\u65b0\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2461<\/td>\n<td>\u30d7\u30ec\u30d3\u30e5\u30fc<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u306e\u30d7\u30ec\u30d3\u30e5\u30fc\u753b\u9762\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2462<\/td>\n<td>\u4fdd\u5b58<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u7de8\u96c6\u3057\u305f\u5185\u5bb9\u3092\u4fdd\u5b58\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2463<\/td>\n<td>\u30a8\u30af\u30b9\u30dd\u30fc\u30c8<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u3092PDF\u3067\u51fa\u529b\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"ttl001-1\">1,\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u5408\u8a08\u8868\uff08375\uff09<\/h3>\n<p>\u300c1,\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u5408\u8a08\u8868\uff08375\uff09\u300d\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u624b\u7d9a\u304d\u306b\u767b\u9332\u3055\u308c\u305f\u5185\u5bb9\u3092\u3082\u3068\u306b\u5024\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n\u5024\u306f\u7de8\u96c6\u3067\u304d\u307e\u3059\u304c\u3001\u5b9f\u969b\u306e\u6570\u5b57\u3068\u5dee\u7570\u304c\u3042\u308b\u5834\u5408\u306f\u7533\u544a\u30a8\u30e9\u30fc\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2022\/12\/2022-12-26_17h38_14.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2022\/12\/2022-12-26_17h38_14.png\" alt=\"\" width=\"763\" height=\"572\" class=\"alignnone size-full wp-image-9106\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2022\/12\/2022-12-26_17h38_14.png 763w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2022\/12\/2022-12-26_17h38_14-300x225.png 300w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/p>\n<table>\n<tr>\n<th width=\"11%\">\u756a\u53f7<\/th>\n<th width=\"18%\">\u533a\u5206<\/th>\n<th width=\"20%\">\u9805\u76ee\u540d<\/th>\n<th width=\"51%\">\u6761\u4ef6<\/th>\n<\/tr>\n<tr>\n<td>\u2460<\/td>\n<td>(A)\u4ff8\u7d66\u3001\u7d66\u4e0e\u3001\u8cde\u4e0e\u7b49\u306e\u7dcf\u984d<\/td>\n<td>\u4eba\u54e1<\/td>\n<td>\u8ab2\u7a0e\u652f\u7d66\u984d\u304c1\u5186\u4ee5\u4e0a\u306e\u4eba\u6570<br \/>\u203b\u7a0e\u984d\u8868\u533a\u5206\u306e\u4e19\u6b04\u306f\u9664\u304f<br \/>\u203b\u975e\u5c45\u4f4f\u8005\u306f\u9664\u304f<\/td>\n<\/tr>\n<tr>\n<td>\u2461<\/td>\n<td>(A)\u4ff8\u7d66\u3001\u7d66\u4e0e\u3001\u8cde\u4e0e\u7b49\u306e\u7dcf\u984d<\/td>\n<td>\u5de6\u306e\u5185\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u306a\u3044\u8005<\/td>\n<td>\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u4eba\u6570<\/p>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u8ab2\u7a0e\u652f\u7d66\u984d\u304c1\u5186\u4ee5\u4e0a\u306e\u4eba\u6570<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u6b04\u304c0\u5186<\/li>\n<\/ul>\n<p>\u203b\u7a0e\u984d\u8868\u533a\u5206\u306e\u4e19\u6b04\u306f\u9664\u304f<br \/>\u203b\u975e\u5c45\u4f4f\u8005\u306f\u9664\u304f<\/td>\n<\/tr>\n<tr>\n<td>\u2462<\/td>\n<td>(A)\u4ff8\u7d66\u3001\u7d66\u4e0e\u3001\u8cde\u4e0e\u7b49\u306e\u7dcf\u984d<\/td>\n<td>\u652f\u6255\u91d1\u984d<\/td>\n<td>\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u8ab2\u7a0e\u652f\u7d66\u984d<br \/>\u203b\u7a0e\u984d\u8868\u533a\u5206\u306e\u4e19\u6b04\u3092\u542b\u3081\u308b<br \/>\u203b\u975e\u5c45\u4f4f\u8005\u306f\u9664\u304f<\/td>\n<\/tr>\n<tr>\n<td>\u2463<\/td>\n<td>(A)\u4ff8\u7d66\u3001\u7d66\u4e0e\u3001\u8cde\u4e0e\u7b49\u306e\u7dcf\u984d<\/td>\n<td>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/td>\n<td>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u5e74\u672b\u8abf\u6574\u5bfe\u8c61\u306e\u5834\u5408\uff1a\u5e74\u8abf\u5e74\u7a0e\u984d &#8211; \u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/li>\n<li>\u5e74\u672b\u8abf\u6574\u5bfe\u8c61\u5916\u306e\u5834\u5408\uff1a\u5e74\u9593\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7dcf\u984d &#8211; \u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/li>\n<\/ul>\n<p>\u203b\u7a0e\u984d\u8868\u533a\u5206\u306e\u4e19\u6b04\u3092\u542b\u3081\u308b<br \/>\u203b\u975e\u5c45\u4f4f\u8005\u306f\u9664\u304f<\/td>\n<\/tr>\n<tr>\n<td>\u2464<\/td>\n<td>(A)\u306e\u3046\u3061\u3001\u4e19\u6b04\u9069\u7528<\/td>\n<td>\u652f\u6255\u91d1\u984d<\/td>\n<td>\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u8ab2\u7a0e\u652f\u7d66\u984d<br \/>\u203b\u7a0e\u984d\u8868\u533a\u5206\u304c\u4e19\u6b04\u306e\u5f93\u696d\u54e1\u306e\u307f<\/td>\n<\/tr>\n<tr>\n<td>\u2465<\/td>\n<td>(A)\u306e\u3046\u3061\u3001\u4e19\u6b04\u9069\u7528<\/td>\n<td>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/td>\n<td>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u5e74\u672b\u8abf\u6574\u5bfe\u8c61\u306e\u5834\u5408\uff1a\u5e74\u8abf\u5e74\u7a0e\u984d &#8211; \u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/li>\n<li>\u5e74\u672b\u8abf\u6574\u5bfe\u8c61\u5916\u306e\u5834\u5408\uff1a\u5e74\u9593\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7dcf\u984d &#8211; \u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/li>\n<\/ul>\n<p>\u203b\u7a0e\u984d\u8868\u533a\u5206\u304c\u4e19\u6b04\u306e\u5f93\u696d\u54e1\u306e\u307f<\/td>\n<\/tr>\n<tr>\n<td>\u2466<\/td>\n<td>(B)\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u63d0\u51fa\u3059\u308b\u3082\u306e<\/td>\n<td>\u4eba\u54e1<\/td>\n<td>\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u30ab\u30a6\u30f3\u30c8<\/p>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>(1)\u5951\u7d04\u7a2e\u5225\uff1a\u5f79\u54e1\u3001\u4f7f\u7528\u4eba\u517c\u52d9\u5f79\u54e1<br \/>\u3000 \u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u8ab2\u7a0e\u652f\u7d66\u984d + \u524d\u8077\u306e\u652f\u6255\u91d1\u984d\uff1a1,500,000\u5186\u8d85<br \/>\u3000 \u5e74\u672b\u8abf\u6574\u30b9\u30c6\u30fc\u30bf\u30b9\uff1a\u5bfe\u8c61\u30fb\u56de\u53ce\u3042\u308a<\/li>\n<p><\/p>\n<li>(2)\u5951\u7d04\u7a2e\u5225\uff1a\u5f79\u54e1\u3001\u4f7f\u7528\u4eba\u517c\u52d9\u5f79\u54e1\u4ee5\u5916<br \/>\u3000 \u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u8ab2\u7a0e\u652f\u7d66\u984d + \u524d\u8077\u306e\u652f\u6255\u91d1\u984d\uff1a5,000,000\u5186\u8d85<br \/>\u3000 \u5e74\u672b\u8abf\u6574\u30b9\u30c6\u30fc\u30bf\u30b9\uff1a\u5bfe\u8c61\u30fb\u56de\u53ce\u3042\u308a\n<li>(3)\u5951\u7d04\u7a2e\u5225\uff1a\u5f79\u54e1\u3001\u4f7f\u7528\u4eba\u517c\u52d9\u5f79\u54e1<br \/>\u3000 \u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u8ab2\u7a0e\u652f\u7d66\u984d\uff1a500,000\u5186\u8d85<br \/>\u3000 \u5e74\u672b\u8abf\u6574\u30b9\u30c6\u30fc\u30bf\u30b9\uff1a\u5bfe\u8c61\u5916\u30fb\u56de\u53ce\u306a\u3057\u3001\u5bfe\u8c61\u5916\u30fb\u6765\u5e74\u5206\u306e\u307f<br \/>\u3000 \u53f3\u8a18\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\uff1a\u9000\u8077\u8005\u3001\u707d\u5bb3\u8005<\/li>\n<p><\/p>\n<li>(4)\u5951\u7d04\u7a2e\u5225\uff1a\u5f79\u54e1\u3001\u4f7f\u7528\u4eba\u517c\u52d9\u5f79\u54e1\u4ee5\u5916<br \/>\u3000 \u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u8ab2\u7a0e\u652f\u7d66\u984d\uff1a2,500,000\u5186\u8d85<br \/>\u3000 \u5e74\u672b\u8abf\u6574\u30b9\u30c6\u30fc\u30bf\u30b9\uff1a\u5bfe\u8c61\u5916\u30fb\u56de\u53ce\u306a\u3057\u3001\u5bfe\u8c61\u5916\u30fb\u6765\u5e74\u5206\u306e\u307f<br \/>\u3000 \u53f3\u8a18\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\uff1a\u9000\u8077\u8005\u3001\u707d\u5bb3\u8005<\/li>\n<p><\/p>\n<li>(5)\u7a0e\u984d\u8868\u533a\u5206\uff1a\u4e59\u6b04\u307e\u305f\u306f\u4e19\u6b04<br \/>\u3000\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u8ab2\u7a0e\u652f\u7d66\u984d\uff1a500,000\u5186\u8d85<br \/>\u3000 \u5e74\u672b\u8abf\u6574\u30b9\u30c6\u30fc\u30bf\u30b9\uff1a\u5bfe\u8c61\u5916\u30fb\u56de\u53ce\u306a\u3057\u3001\u5bfe\u8c61\u5916\u30fb\u6765\u5e74\u5206\u306e\u307f<\/li>\n<p><\/p>\n<li>(6)\u8ab2\u7a0e\u652f\u7d66\u91d1\u984d + \u524d\u8077\u306e\u652f\u6255\u91d1\u984d\uff1a20,000,000\u5186\u8d85<br \/>\u3000 \u5e74\u672b\u8abf\u6574\u30b9\u30c6\u30fc\u30bf\u30b9\uff1a\u5bfe\u8c61\u5916\u30fb\u56de\u53ce\u306a\u3057\u3001\u5bfe\u8c61\u5916\u30fb\u6765\u5e74\u5206\u306e\u307f<\/td>\n<\/li>\n<\/tr>\n<tr>\n<td>\u2467<\/td>\n<td>(B)\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u63d0\u51fa\u3059\u308b\u3082\u306e<\/td>\n<td>\u652f\u7d66\u91d1\u984d<\/td>\n<td>\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u8ab2\u7a0e\u652f\u7d66\u984d + \u524d\u8077\u306e\u652f\u6255\u91d1\u984d<\/td>\n<\/tr>\n<tr>\n<td>\u2468<\/td>\n<td>(B)\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u63d0\u51fa\u3059\u308b\u3082\u306e<\/td>\n<td>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/td>\n<td>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u5e74\u672b\u8abf\u6574\u5bfe\u8c61\u306e\u5834\u5408\uff1a\u5e74\u8abf\u5e74\u7a0e\u984d<\/li>\n<li>\u5e74\u672b\u8abf\u6574\u5bfe\u8c61\u5916\u306e\u5834\u5408\uff1a\u5e74\u9593\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7dcf\u984d<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u2469<\/td>\n<td>\u707d\u5bb3\u514d\u9664\u6cd5\u306b\u3088\u308a\u5fb4\u53ce\u3057\u305f\u3082\u306e<\/td>\n<td>\u4eba\u54e1<\/td>\n<td>\u672c\u4eba\u306e\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u4ee5\u4e0b\u3067\u3001\u707d\u5bb3\u8005\u533a\u5206\u3092\u8a2d\u5b9a\u3057\u305f\u5f93\u696d\u54e1\u306e\u4eba\u6570<\/td>\n<\/tr>\n<tr>\n<td>\u246a<\/td>\n<td>\u707d\u5bb3\u514d\u9664\u6cd5\u306b\u3088\u308a\u5fb4\u53ce\u3057\u305f\u3082\u306e<\/td>\n<td>\u7336\u4e88\u7a0e\u984d<\/td>\n<td>\u624b\u5165\u529b\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<td>\u246b<\/td>\n<td>&#8211;<\/td>\n<td>\u6458\u8981\u6b04<\/td>\n<td>\u624b\u5165\u529b\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<\/table>\n<h3 id=\"ttl001-2\">\u5185\u8a33\u306e\u30a8\u30af\u30b9\u30dd\u30fc\u30c8<\/h3>\n<p>\u300c\u5185\u8a33\u306e\u30a8\u30af\u30b9\u30dd\u30fc\u30c8\u300d\u3067\u306f\u3001\u300c(A)\u4ff8\u7d66\u3001\u7d66\u4e0e\u3001\u8cde\u4e0e\u7b49\u300d\u3068\u300c(B)\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u63d0\u51fa\u3059\u308b\u3082\u306e\u300d\u306e\u5404\u5185\u8a33\u3092\u51fa\u529b\u3067\u304d\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2022\/12\/2022-12-16_22h39_50.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2022\/12\/2022-12-16_22h39_50.png\" alt=\"\" width=\"770\" height=\"248\" class=\"alignnone size-full wp-image-8989\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2022\/12\/2022-12-16_22h39_50.png 770w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2022\/12\/2022-12-16_22h39_50-300x97.png 300w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2022\/12\/2022-12-16_22h39_50-768x247.png 768w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/p>\n<h3 id=\"ttl001-3\">\u57fa\u672c\u60c5\u5831<\/h3>\n<p>\u300c\u57fa\u672c\u60c5\u5831\u300d\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u57fa\u672c\u60c5\u5831\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\n\u3059\u3079\u3066\u306e\u9805\u76ee\u3067\u624b\u5165\u529b\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2021-10-07_01h00_12.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2021-10-07_01h00_12.png\" alt=\"\" width=\"762\" height=\"814\" class=\"alignnone size-full wp-image-2286\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2021-10-07_01h00_12.png 762w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2021-10-07_01h00_12-281x300.png 281w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/p>\n<h3 id=\"ttl001-4\">2, \u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u5408\u8a08\u8868\uff08316\uff09<\/h3>\n<p>\u300c2, \u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u5408\u8a08\u8868\uff08316\uff09\u300d\u306b\u306f\u3001\u9000\u8077\u6240\u5f97\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\n\u3059\u3079\u3066\u306e\u9805\u76ee\u3067\u624b\u5165\u529b\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h16_40.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h16_40.png\" alt=\"\" width=\"770\" height=\"302\" class=\"alignnone size-full wp-image-9315\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h16_40.png 770w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h16_40-300x118.png 300w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h16_40-768x301.png 768w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/p>\n<h3 id=\"ttl001-5\">3,\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\uff08309\uff09<\/h3>\n<p>\u300c3,\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\uff08309\uff09\u300d\u306b\u306f\u3001\u5831\u916c\u3084\u6599\u91d1\u30fb\u5951\u7d04\u91d1\u30fb\u8cde\u91d1\u306b\u95a2\u3059\u308b\u652f\u6255\u3044\u306e\u60c5\u5831\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\n\u3059\u3079\u3066\u306e\u9805\u76ee\u3067\u624b\u5165\u529b\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h23_08.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h23_08.png\" alt=\"\" width=\"770\" height=\"733\" class=\"alignnone size-full wp-image-9316\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h23_08.png 770w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h23_08-300x286.png 300w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h23_08-768x731.png 768w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/p>\n<h3 id=\"ttl001-6\">4,\u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u6599\u7b49\u306e\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\uff08313\uff09<\/h3>\n<p>\u300c4,\u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u6599\u7b49\u306e\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\uff08313\uff09\u300d\u306b\u306f\u3001\u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u6599\u7b49\u306b\u95a2\u3059\u308b\u652f\u6255\u3044\u306e\u60c5\u5831\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\n\u3059\u3079\u3066\u306e\u9805\u76ee\u3067\u624b\u5165\u529b\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h25_52.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h25_52.png\" alt=\"\" width=\"763\" height=\"278\" class=\"alignnone size-full wp-image-9317\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h25_52.png 763w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h25_52-300x109.png 300w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/p>\n<h3 id=\"ttl001-7\">5,\u4e0d\u52d5\u7523\u7b49\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\uff08376)<\/h3>\n<p>\u300c5,\u4e0d\u52d5\u7523\u7b49\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\uff08376\uff09\u300d\u306b\u306f\u3001\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u306b\u95a2\u3059\u308b\u652f\u6255\u3044\u306e\u60c5\u5831\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\n\u3059\u3079\u3066\u306e\u9805\u76ee\u3067\u624b\u5165\u529b\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h25_58.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h25_58.png\" alt=\"\" width=\"760\" height=\"275\" class=\"alignnone size-full wp-image-9318\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h25_58.png 760w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h25_58-300x109.png 300w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/p>\n<h3 id=\"ttl001-8\">6,\u4e0d\u52d5\u7523\u7b49\u306e\u58f2\u8cb7\u53c8\u306f\u8cb8\u4ed8\u306e\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u306e\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\uff08314\uff09<\/h3>\n<p>\u300c6,\u4e0d\u52d5\u7523\u7b49\u306e\u58f2\u8cb7\u53c8\u306f\u8cb8\u4ed8\u306e\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u306e\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\uff08314\uff09\u300d\u306b\u306f\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u3084\u8cb8\u4ed8\u306e\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u306b\u95a2\u3059\u308b\u652f\u6255\u3044\u306e\u60c5\u5831\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\n\u3059\u3079\u3066\u306e\u9805\u76ee\u3067\u624b\u5165\u529b\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h28_21.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h28_21.png\" alt=\"\" width=\"764\" height=\"287\" class=\"alignnone size-full wp-image-9319\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h28_21.png 764w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2021\/10\/2023-01-13_20h28_21-300x113.png 300w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/p>\n<div class=\"box-info\">\n\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u3092\u5370\u5237\u3059\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u30ac\u30a4\u30c9\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/support\/tax-adjustment\/guide\/legal-records\/legal-records03.html#ttl002\" target=\"_blank\" class=\"allow\">\u5e74\u672b\u8abf\u6574\u306b\u95a2\u3059\u308b\u5e33\u7968\u3092\u7d19\u3067\u51fa\u529b\u3059\u308b\u65b9\u6cd5<\/a>\n<\/div>\n<h2 id=\"ttl002\">\u3054\u6ce8\u610f<\/h2>\n<p>\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u305f\u300c1,\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u5408\u8a08\u8868\uff08375\uff09\u300d\u306e\u30c7\u30fc\u30bf\u306e\u307f\u96fb\u5b50\u7533\u544a\u3067\u304d\u307e\u3059\u3002<br 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\u624b\u7d9a\u304d\u4e00\u89a7\uff1e\u63d0\u51fa\u6e96\u5099\uff1e\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u3000 \u5bfe\u8c61\u306e\u304a\u5ba2\u3055\u307e \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u3092\u300c\u5168\u6a29\u7ba1\u7406\u8005\u300d\u300c\u4e00\u822c\u7ba1\u7406\u8005\u300d\u300c\u7ba1\u7406\u8005\uff08\u4ee3\u7406\u2460\uff09\u300d\u306e\u3044\u305a\u308c\u304b\u306e\u30ed\u30fc\u30eb\u3067\u3054\u5229\u7528\u4e2d\u306e\u304a\u5ba2\u3055\u307e \u76ee\u6b21 \u753b\u9762\u306e\u8aac\u660e 1,\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u5408\u8a08\u8868\uff08375\uff09 \u5185\u8a33\u306e\u30a8\u30af\u30b9\u30dd\u30fc\u30c8 \u57fa\u672c\u60c5\u5831 2, \u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u5408\u8a08\u8868\uff08316\uff09 3,\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\uff08309\uff09 4,\u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u6599\u7b49\u306e\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\uff08313\uff09 5,\u4e0d\u52d5\u7523\u7b49\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\uff08376) 6,\u4e0d\u52d5\u7523\u7b49\u306e\u58f2\u8cb7\u53c8\u306f\u8cb8\u4ed8\u306e\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u306e\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\uff08314\uff09 \u3054\u6ce8\u610f \u753b\u9762\u306e\u8aac\u660e 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