{"id":6723,"date":"2022-09-26T15:10:09","date_gmt":"2022-09-26T06:10:09","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/tax-adjustment\/?p=6723"},"modified":"2025-11-11T19:40:39","modified_gmt":"2025-11-11T10:40:39","slug":"reports2-09","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/tax-adjustment\/guide\/reports2\/reports2-09.html","title":{"rendered":"\u300c\u57fa\u30fb\u914d\u30fb\u7279\u30fb\u6240\u7533\u544a\u66f8\u300d\u306b\u8868\u793a\u3055\u308c\u308b\u60c5\u5831\u306b\u3064\u3044\u3066"},"content":{"rendered":"<h2>\u6982\u8981<\/h2>\n<p>\u3053\u306e\u30ac\u30a4\u30c9\u3067\u306f\u3001\u300c\u57fa\u30fb\u914d\u30fb\u7279\u30fb\u6240\u7533\u544a\u66f8\u300d\u753b\u9762\u3067\u51fa\u529b\u53ef\u80fd\u306a\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u8a18\u8f09\u3059\u308b\u60c5\u5831\u306e\u5165\u529b\u7b87\u6240\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h4>\u8868\u9762<\/h4>\n<p><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_12h58_37.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_12h58_37.png\" alt=\"\" width=\"1122\" height=\"793\" class=\"alignnone size-full wp-image-16941\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_12h58_37.png 1122w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_12h58_37-300x212.png 300w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_12h58_37-1024x724.png 1024w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_12h58_37-768x543.png 768w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/a>\u3000<br \/>\n<small>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81,\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_06.pdf\" target=\"_blank\" rel=\"nofollow\" class=\"blank\">\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/a>\u300d\uff082025\u5e749\u67082\u65e5\uff09<\/small><\/p>\n<h4>\u88cf\u9762<\/h4>\n<p><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_12h58_53.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_12h58_53.png\" alt=\"\" width=\"1122\" height=\"793\" class=\"alignnone size-full wp-image-16942\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_12h58_53.png 1122w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_12h58_53-300x212.png 300w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_12h58_53-1024x724.png 1024w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_12h58_53-768x543.png 768w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/a><\/p>\n<div class=\"box-info\">\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u88cf\u9762\u306f\u51fa\u529b\u3067\u304d\u307e\u305b\u3093\u3002<\/li>\n<li>\u7533\u544a\u66f8\u3092\u62e1\u5927\u3057\u3066\u78ba\u8a8d\u3059\u308b\u5834\u5408\u306f\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_06.pdf\" target=\"_blank\" rel=\"nofollow noopener\" class=\"blank\">\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a>\u300d\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002\n<\/li>\n<\/div>\n<h2>\u5bfe\u8c61\u306e\u30da\u30fc\u30b8<\/h2>\n<p><a href=\"https:\/\/tax-adjustment.moneyforward.com\/tax_adjustments\" target=\"_blank\" rel=\"nofollow noopener\" class=\"key\">\u624b\u7d9a\u304d\u4e00\u89a7<\/a>\uff1e\u7533\u544a\u66f8\u30fb\u5e33\u7968\uff1e\u57fa\u30fb\u914d\u30fb\u7279\u30fb\u6240\u7533\u544a\u66f8<\/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 id=\"ttl000\">\u76ee\u6b21<\/h2>\n<ul>\n<li><a href=\"#ttl001\">\u4e8b\u696d\u8005\u60c5\u5831\u7b49<\/a><\/li>\n<li><a href=\"#ttl002\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8<\/a><\/li>\n<li><a href=\"#ttl003\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/a><\/li>\n<li><a href=\"#ttl004\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/a><\/li>\n<li><a href=\"#ttl005\">\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/a><\/li>\n<\/ul>\n<h2 id=\"ttl001\">\u4e8b\u696d\u8005\u60c5\u5831\u7b49<\/h2>\n<p>\u4e8b\u696d\u8005\u60c5\u5831\u7b49\u306b\u306f\u3001\u4e8b\u696d\u8005\u3084\u5f93\u696d\u54e1\u672c\u4eba\u306e\u60c5\u5831\u30fb\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u30fb\u5e02\u533a\u753a\u6751\u306a\u3069\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_14h43_23-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_14h43_23-1.png\" alt=\"\" width=\"1464\" height=\"148\" class=\"alignnone size-full wp-image-16967\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_14h43_23-1.png 1464w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_14h43_23-1-300x30.png 300w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_14h43_23-1-1024x104.png 1024w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_14h43_23-1-768x78.png 768w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><br \/>\n<small>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81,\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_06.pdf\" target=\"_blank\" rel=\"nofollow\" class=\"blank\">\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210\uff08\u4ee5\u4e0b\u540c\u3058\uff09\uff082025\u5e749\u67082\u65e5\uff09<\/small><\/p>\n<table>\n<tr>\n<th width=\"6%\">\u756a\u53f7<\/th>\n<th width=\"18%\">\u9805\u76ee\u540d<\/th>\n<th width=\"30%\">\u5165\u529b\u6b04<\/th>\n<th width=\"30%\">\u5099\u8003<\/th>\n<\/tr>\n<tr>\n<td>\u2460<\/td>\n<td>\u6240\u8f44\u7a0e\u52d9\u7f72\u9577 &#8211; \u7a0e\u52d9\u7f72\u9577<\/td>\n<td>\u300c\u4e8b\u696d\u8005\u300d\uff1e\u300c\u7533\u544a\u4e8b\u696d\u6240\u300d\uff1e\u300c\u63d0\u51fa\u5148\u306e\u7a0e\u52d9\u7f72\u300d<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u2461<\/td>\n<td>\u7d66\u4e0e\u306e\u652f\u6255\u8005\u306e\u540d\u79f0\uff08\u6c0f\u540d\uff09<\/td>\n<td>\u300c\u4e8b\u696d\u8005\u300d\uff1e\u300c\u7533\u544a\u4e8b\u696d\u6240\u300d\uff1e\u300c\u6cd5\u4eba\u540d\u79f0\u300d<\/td>\n<td>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u672c\u5e97\u306e\u5834\u5408\uff1a\u6cd5\u4eba\u683c + \u6cd5\u4eba\u540d\u79f0<\/li>\n<li>\u652f\u5e97\u306e\u5834\u5408\uff1a\u6cd5\u4eba\u683c + \u6cd5\u4eba\u540d\u79f0 + \u4e8b\u696d\u6240\u540d<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u2462<\/td>\n<td>\u7d66\u4e0e\u306e\u652f\u6255\u8005\u306e\u6cd5\u4eba\u756a\u53f7<\/td>\n<td>\u300c\u4e8b\u696d\u8005\u300d\uff1e\u300c\u7533\u544a\u4e8b\u696d\u6240\u300d\uff1e\u300c\u6cd5\u4eba\u756a\u53f7\u53c8\u306f\u500b\u4eba\u756a\u53f7\u300d<\/td>\n<td>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u300c\u500b\u4eba\u756a\u53f7\u300d\u304c\u8868\u793a\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2463<\/td>\n<td>\u7d66\u4e0e\u306e\u652f\u6255\u8005\u306e\u6240\u5728\u5730\uff08\u4f4f\u6240\uff09<\/td>\n<td>\u300c\u4e8b\u696d\u8005\u300d\uff1e\u300c\u7533\u544a\u4e8b\u696d\u6240\u300d\uff1e\u300c\u90fd\u9053\u5e9c\u770c\u300d\u7b49<\/td>\n<td>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u90f5\u4fbf\u756a\u53f7<\/li>\n<li>\u90fd\u9053\u5e9c\u770c + \u5e02\u533a\u753a\u6751 + \u756a\u5730 + \u30d3\u30eb\u30fb\u30de\u30f3\u30b7\u30e7\u30f3\u540d<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u2464<\/td>\n<td>\uff08\u30d5\u30ea\u30ac\u30ca\uff09\u3042\u306a\u305f\u306e\u6c0f\u540d<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u672c\u4eba\u300d\uff1e\u300c\u6c0f\u540d\u3068\u751f\u5e74\u6708\u65e5\u300d<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u2465<\/td>\n<td>\u3042\u306a\u305f\u306e\u4f4f\u6240\u53c8\u306f\u5c45\u6240<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u672c\u4eba\u300d\uff1e\u300c\u73fe\u4f4f\u6240\u300d\u307e\u305f\u306f\u300c\u4f4f\u6c11\u7968\u4f4f\u6240\u300d<\/td>\n<td>\u300c\u7ba1\u7406\u30fb\u8a2d\u5b9a\u300d\uff1e\u300c\u56de\u53ce\u300d\uff1e\u300c\u5f93\u696d\u54e1\u306b\u7533\u544a\u3057\u3066\u3082\u3089\u3046\u4f4f\u6240\u300d\u3067\u9078\u629e\u3057\u3066\u3044\u308b\u4f4f\u6240\u304c\u8868\u793a\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<\/table>\n<p><a href=\"#ttl000\">\uff1e\u76ee\u6b21\u3078\u623b\u308b<\/a><\/p>\n<h2 id=\"ttl002\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8<\/h2>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u306f\u3001\u5f93\u696d\u54e1\u672c\u4eba\u306e\u7d66\u4e0e\u6240\u5f97\u30fb\u305d\u306e\u4ed6\u306e\u6240\u5f97\u30fb\u63a7\u9664\u984d\u306a\u3069\u3001\u57fa\u790e\u63a7\u9664\u306b\u95a2\u3059\u308b\u60c5\u5831\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_16h28_48.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_16h28_48.png\" alt=\"\" width=\"720\" height=\"693\" class=\"alignnone size-full wp-image-16969\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_16h28_48.png 720w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_16h28_48-300x289.png 300w\" sizes=\"auto, (max-width: 720px) 100vw, 720px\" \/><\/a><\/p>\n<table>\n<tr>\n<th width=\"6%\">\u756a\u53f7<\/th>\n<th width=\"18%\">\u9805\u76ee\u540d<\/th>\n<th width=\"30%\">\u5165\u529b\u6b04<\/th>\n<th width=\"30%\">\u5099\u8003<\/th>\n<\/tr>\n<tr>\n<td>\u2460<\/td>\n<td>\u7d66\u4e0e\u6240\u5f97 &#8211; \u53ce\u5165\u91d1\u984d<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u672c\u4eba\u300d\uff1e\u300c\u4eca\u5e74\u306e\u7d66\u4e0e\u78ba\u8a8d\u300d\uff1e\u300c\u672c\u5e74\u306e\u7d66\u4e0e\u53ce\u5165\u898b\u7a4d\u984d\u300d<\/td>\n<td>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u9084\u4ed8\u8ffd\u5fb4\u984d\u300d\uff1e\u300c\u672c\u5e74\u5ea6\u306e\u6240\u5f97\u91d1\u984d\u300d\uff1e\u300c\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u300d\u3067\u78ba\u8a8d\u53ef\u80fd\u3002<\/li>\n<li>\u5185\u8a33\uff1a\u524d\u8077\u306e\u652f\u6255\u91d1\u984d + \u7d66\u4e0e\u30fb\u8cde\u4e0e\u984d\u306e\u7d2f\u8a08\u984d + \u672c\u4e8b\u696d\u8005\u5916\u306e\u7d66\u4e0e\u53ce\u5165\u898b\u7a4d\u984d<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u2461<\/td>\n<td>\u7d66\u4e0e\u6240\u5f97 &#8211; \u6240\u5f97\u91d1\u984d<\/td>\n<td><\/td>\n<td>\u6240\u5f97\u91d1\u984d\u306f\u300c\u672c\u5e74\u306e\u7d66\u4e0e\u53ce\u5165\u898b\u7a4d\u984d\u300d\u3092\u3082\u3068\u306b\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2462<\/td>\n<td>\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u984d &#8211; \u6240\u5f97\u91d1\u984d<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u672c\u4eba\u300d\uff1e\u300c\u305d\u306e\u4ed6\u6240\u5f97\u300d<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u2463<\/td>\n<td>\u3042\u306a\u305f\u306e\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d<\/td>\n<td><\/td>\n<td>\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u3068\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u304c\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2464<\/td>\n<td>\u5224\u5b9a<\/td>\n<td><\/td>\n<td>\u300c\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u300d\u3092\u53c2\u7167\u3057\u3066\u81ea\u52d5\u5224\u5b9a\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2465<\/td>\n<td>\u533a\u52061<\/td>\n<td><\/td>\n<td>\u5224\u5b9a\u306e(A)\uff5e(C)\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u81ea\u52d5\u3067\u533a\u5206\u304c\u8a18\u8f09\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2466<\/td>\n<td>\u57fa\u790e\u63a7\u9664\u306e\u984d<\/td>\n<td><\/td>\n<td>\u5224\u5b9a\u3055\u308c\u305f\u57fa\u790e\u63a7\u9664\u984d\u304c\u81ea\u52d5\u3067\u8a18\u8f09\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<\/table>\n<p><a href=\"#ttl000\">\uff1e\u76ee\u6b21\u3078\u623b\u308b<\/a><\/p>\n<h2 id=\"ttl003\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/h2>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306b\u306f\u3001\u914d\u5076\u8005\u306e\u60c5\u5831\u3084\u914d\u5076\u8005\u306e\u7d66\u4e0e\u6240\u5f97\u30fb\u305d\u306e\u4ed6\u306e\u6240\u5f97\u306a\u3069\u3001\u914d\u5076\u8005\u63a7\u9664\u306b\u95a2\u3059\u308b\u60c5\u5831\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_16h34_25-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_16h34_25-1.png\" alt=\"\" width=\"877\" height=\"511\" class=\"alignnone size-full wp-image-16979\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_16h34_25-1.png 877w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_16h34_25-1-300x175.png 300w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_16h34_25-1-768x447.png 768w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/p>\n<table>\n<tr>\n<th width=\"6%\">\u756a\u53f7<\/th>\n<th width=\"18%\">\u9805\u76ee\u540d<\/th>\n<th width=\"30%\">\u5165\u529b\u6b04<\/th>\n<th width=\"30%\">\u5099\u8003<\/th>\n<\/tr>\n<tr>\n<td>\u2460<\/td>\n<td>\uff08\u30d5\u30ea\u30ac\u30ca\uff09\u914d\u5076\u8005\u306e\u6c0f\u540d<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u914d\u5076\u8005\u300d\uff1e\u300c\u4eca\u5e74\u306e\u914d\u5076\u8005\u63a7\u9664\u5bfe\u8c61\u306e\u78ba\u8a8d\u300d\uff1e\u300c\u914d\u5076\u8005\u306e\u6c0f\u540d\uff08\u30d5\u30ea\u30ac\u30ca\uff09\u300d<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u2461<\/td>\n<td>\u914d\u5076\u8005\u306e\u500b\u4eba\u756a\u53f7<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u914d\u5076\u8005\u300d\uff1e\u300c\u4eca\u5e74\u306e\u914d\u5076\u8005\u63a7\u9664\u5bfe\u8c61\u306e\u78ba\u8a8d\u300d\uff1e\u300c\u62c5\u5f53\u8005\u60c5\u5831\u300d\uff1e\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u300d<\/td>\n<td>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u30af\u30e9\u30a6\u30c9\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3068\u9023\u643a\u3057\u3066\u3044\u308b\u5834\u5408\uff1a\u30af\u30e9\u30a6\u30c9\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<li>\u30af\u30e9\u30a6\u30c9\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3068\u9023\u643a\u6e08\u307f\u304b\u3064\u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u306b\u767b\u9332\u3057\u3066\u3044\u308b\u5834\u5408\uff1a\u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u2462<\/td>\n<td>\u3042\u306a\u305f\u3068\u914d\u5076\u8005\u306e\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u304c\u7570\u306a\u308b\u5834\u5408\u306e\u914d\u5076\u8005\u306e\u4f4f\u6240\u53c8\u306f\u5c45\u6240<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u4eca\u5e74\u306e\u914d\u5076\u8005\u63a7\u9664\u5bfe\u8c61\u306e\u78ba\u8a8d\u300d\uff1e\u300c\u540c\u5c45\u30fb\u5225\u5c45\u306e\u5225\u300d<\/td>\n<td>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u300c\u540c\u5c45\u300d\u306e\u5834\u5408\uff1a\u7a7a\u6b04\u3068\u306a\u308b\u3002<\/li>\n<li>\u300c\u5225\u5c45\u300d\u300c\u5225\u5c45(\u56fd\u5916)\u300d\u306e\u5834\u5408\uff1a\u5165\u529b\u6b04\u3067\u5165\u529b\u3057\u305f\u4f4f\u6240\u304c\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<li>\u300c\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u3068\u540c\u5c45\u300d\u306e\u5834\u5408\uff1a\u5165\u529b\u6b04\u3067\u5165\u529b\u3057\u305f\u4f4f\u6240\u304c\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u2463<\/td>\n<td>\u914d\u5076\u8005\u306e\u751f\u5e74\u6708\u65e5<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u914d\u5076\u8005\u300d\uff1e\u300c\u4eca\u5e74\u306e\u914d\u5076\u8005\u63a7\u9664\u5bfe\u8c61\u306e\u78ba\u8a8d\u300d\uff1e\u300c\u914d\u5076\u8005\u306e\u751f\u5e74\u6708\u65e5\u300d<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u2464<\/td>\n<td>\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u914d\u5076\u8005<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u914d\u5076\u8005\u300d\uff1e\u300c\u4eca\u5e74\u306e\u914d\u5076\u8005\u63a7\u9664\u5bfe\u8c61\u306e\u78ba\u8a8d\u300d\uff1e\u300c\u540c\u5c45\u30fb\u5225\u5c45\u306e\u5225\u300d<\/td>\n<td>\u300c\u5225\u5c45(\u56fd\u5916)\u300d\u306e\u5834\u5408\u306b\u300c\u25ef\u300d\u304c\u53cd\u6620\u3059\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2465<\/td>\n<td>\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u4e8b\u5b9f<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u914d\u5076\u8005\u300d\uff1e\u300c\u540c\u5c45\u30fb\u5225\u5c45\u306e\u5225\u300d\uff1e\u300c\u9001\u91d1\u984d\u300d<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u2466<\/td>\n<td>\u7d66\u4e0e\u6240\u5f97 &#8211; \u53ce\u5165\u91d1\u984d<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u914d\u5076\u8005\u300d\uff1e\u300c\u4eca\u5e74\u306e\u914d\u5076\u8005\u6240\u5f97\u300d\uff1e\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\u300d<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u2467<\/td>\n<td>\u7d66\u4e0e\u6240\u5f97 &#8211; \u6240\u5f97\u91d1\u984d<\/td>\n<td><\/td>\n<td>\u6240\u5f97\u91d1\u984d\u306f\u300c\u4eca\u5e74\u306e\u914d\u5076\u8005\u6240\u5f97\u300d\u306e\u7d66\u4e0e\u53ce\u5165\u91d1\u984d\u3092\u3082\u3068\u306b\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2468<\/td>\n<td>\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u984d &#8211; \u6240\u5f97\u91d1\u984d<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u914d\u5076\u8005\u300d\uff1e\u300c\u4eca\u5e74\u306e\u914d\u5076\u8005\u6240\u5f97\u300d\uff1e\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u2469<\/td>\n<td>\u914d\u5076\u8005\u306e\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d<\/td>\n<td><\/td>\n<td>\u914d\u5076\u8005\u306e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u3068\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u91d1\u984d\u304c\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u246a<\/td>\n<td>\u5224\u5b9a<\/td>\n<td><\/td>\n<td>\u914d\u5076\u8005\u306e\u5e74\u9f62\u3068\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3092\u3082\u3068\u306b\u81ea\u52d5\u5224\u5b9a\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u246b<\/td>\n<td>\u533a\u5206\u2161<\/td>\n<td><\/td>\n<td>\u81ea\u52d5\u5224\u5b9a\u3055\u308c\u305f\u533a\u5206\uff08\u2460\uff5e\u2463\uff09\u304c\u53cd\u6620\u3059\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u246c<\/td>\n<td>\u914d\u5076\u8005\u63a7\u9664\u306e\u984d<\/td>\n<td><\/td>\n<td>\u533a\u5206\u2161\u306e\u5224\u5b9a\u304c\u2460\u304b\u2461\u3060\u3063\u305f\u5834\u5408\u306b\u63a7\u9664\u91d1\u984d\u304c\u81ea\u52d5\u53cd\u6620\u3059\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u246d<\/td>\n<td>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u984d<\/td>\n<td><\/td>\n<td>\u533a\u5206\u2161\u306e\u5224\u5b9a\u304c\u2462\u304b\u2463\u3060\u3063\u305f\u5834\u5408\u306b\u63a7\u9664\u91d1\u984d\u304c\u81ea\u52d5\u53cd\u6620\u3059\u308b\u3002<\/td>\n<\/tr>\n<\/table>\n<p><a href=\"#ttl000\">\uff1e\u76ee\u6b21\u3078\u623b\u308b<\/a><\/p>\n<h2 id=\"ttl004\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/h2>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306b\u306f\u3001\u7279\u5b9a\u89aa\u65cf\u306e\u60c5\u5831\u3084\u7279\u5b9a\u89aa\u65cf\u306e\u6240\u5f97\u91d1\u984d\u306a\u3069\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u60c5\u5831\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-04_19h44_57.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-04_19h44_57.png\" alt=\"\" width=\"1440\" height=\"272\" class=\"alignnone size-full wp-image-17126\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-04_19h44_57.png 1440w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-04_19h44_57-300x57.png 300w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-04_19h44_57-1024x193.png 1024w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-04_19h44_57-768x145.png 768w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/p>\n<table>\n<tr>\n<th width=\"6%\">\u756a\u53f7<\/th>\n<th width=\"18%\">\u9805\u76ee\u540d<\/th>\n<th width=\"30%\">\u5165\u529b\u6b04<\/th>\n<th width=\"30%\">\u5099\u8003<\/th>\n<\/tr>\n<tr>\n<td>\u2460<\/td>\n<td>\uff08\u30d5\u30ea\u30ac\u30ca\uff09\u7279\u5b9a\u89aa\u65cf\u306e\u6c0f\u540d<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u4eca\u5e74\u306e\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u6276\u990a\u89aa\u65cf\u306e\u6c0f\u540d\uff08\u30d5\u30ea\u30ac\u30ca\uff09\u300d<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u2461<\/td>\n<td>\u7279\u5b9a\u89aa\u65cf\u306e\u500b\u4eba\u756a\u53f7<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u4eca\u5e74\u306e\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u62c5\u5f53\u8005\u60c5\u5831\u300d\uff1e\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u300d<\/td>\n<td>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u30af\u30e9\u30a6\u30c9\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3068\u9023\u643a\u3057\u3066\u3044\u308b\u5834\u5408\uff1a\u30af\u30e9\u30a6\u30c9\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<li>\u30af\u30e9\u30a6\u30c9\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3068\u9023\u643a\u6e08\u307f\u304b\u3064\u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u306b\u767b\u9332\u3057\u3066\u3044\u308b\u5834\u5408\uff1a\u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u2462<\/td>\n<td>\u3042\u306a\u305f\u3068\u306e\u7d9a\u67c4<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u4eca\u5e74\u306e\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u6276\u990a\u89aa\u65cf\u306e\u7d9a\u67c4\u300d<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u2463<\/td>\n<td>\u7279\u5b9a\u89aa\u65cf\u306e\u751f\u5e74\u6708\u65e5<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u4eca\u5e74\u306e\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u6276\u990a\u89aa\u65cf\u306e\u751f\u5e74\u6708\u65e5\u300d<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u2464<\/td>\n<td>\u3042\u306a\u305f\u3068\u7279\u5b9a\u89aa\u65cf\u306e\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u304c\u7570\u306a\u308b\u5834\u5408\u306e\u7279\u5b9a\u89aa\u65cf\u306e\u4f4f\u6240\u53c8\u306f\u5c45\u6240<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u4eca\u5e74\u306e\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u540c\u5c45\u30fb\u5225\u5c45\u306e\u5225\u300d<\/td>\n<td>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u300c\u540c\u5c45\u300d\u306e\u5834\u5408\uff1a\u7a7a\u6b04\u3068\u306a\u308b\u3002<\/li>\n<li>\u300c\u5225\u5c45\u300d\u300c\u5225\u5c45(\u56fd\u5916)\u300d\u306e\u5834\u5408\uff1a\u5165\u529b\u6b04\u3067\u5165\u529b\u3057\u305f\u4f4f\u6240\u304c\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<li>\u300c\u672c\u4eba\u306e\u914d\u5076\u8005\u3068\u540c\u5c45\u300d\uff1a\u914d\u5076\u8005\u306e\u4f4f\u6240\u6b04\u3068\u540c\u3058\u4f4f\u6240\u304c\u8868\u793a\u3055\u308c\u308b\u3002<sup>\u203b<\/sup><\/li>\n<li>\u300c\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u3068\u540c\u5c45\u300d\u306e\u5834\u5408\uff1a\u5165\u529b\u6b04\u3067\u5165\u529b\u3057\u305f\u4f4f\u6240\u304c\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u2465<\/td>\n<td>\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u7279\u5b9a\u89aa\u65cf<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u4eca\u5e74\u306e\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u540c\u5c45\u30fb\u5225\u5c45\u306e\u5225\u300d<\/td>\n<td>\u300c\u5225\u5c45(\u56fd\u5916)\u300d\u306e\u5834\u5408\u306b\u300c\u25ef\u300d\u304c\u53cd\u6620\u3059\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2466<\/td>\n<td>\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u4e8b\u5b9f<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u4eca\u5e74\u306e\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u540c\u5c45\u30fb\u5225\u5c45\u306e\u5225\u300d\uff1e\u300c\u9001\u91d1\u984d\u300d<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u2467<\/td>\n<td>\u7279\u5b9a\u89aa\u65cf\u306e\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d<\/td>\n<td>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u4eca\u5e74\u306e\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u6240\u5f97\u306e\u898b\u7a4d\u984d\u300d<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u2468<\/td>\n<td>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u984d<\/td>\n<td><\/td>\n<td>\u300c\u7279\u5b9a\u89aa\u65cf\u306e\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u300d\u3092\u3082\u3068\u306b\u63a7\u9664\u91d1\u984d\u304c\u81ea\u52d5\u53cd\u6620\u3059\u308b\u3002<\/td>\n<\/tr>\n<\/table>\n<p><small>\u203b\u300c\u914d\u5076\u8005\u304c\u3044\u307e\u3059\u304b\uff1f\uff1a\u3044\u3044\u3048\u300d\u3068\u56de\u7b54\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u300c\u914d\u5076\u8005\u304c\u3044\u307e\u3059\u304b\uff1a\u306f\u3044\u300d\u300c\u914d\u5076\u8005\u3067\u6b21\u306e\u63a7\u9664\u3092\u3046\u3051\u307e\u3059\u304b\uff1f\uff1a\u3044\u3044\u3048\u300d\u3068\u56de\u7b54\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7279\u5b9a\u89aa\u65cf\u306e\u300c\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u300d\u304c\u7a7a\u6b04\u3068\u306a\u308a\u307e\u3059\u3002<\/small><\/p>\n<p><a href=\"#ttl000\">\uff1e\u76ee\u6b21\u3078\u623b\u308b<\/a><\/p>\n<h2 id=\"ttl005\">\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/h2>\n<p>\u300c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u306f\u3001\u672c\u4eba\u30fb\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf\u304c\u7279\u522b\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u306a\u3069\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306b\u95a2\u3059\u308b\u60c5\u5831\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"box-info\">\n\u5f93\u696d\u54e1\u306e<strong>\u7d66\u4e0e\u53ce\u5165\u91d1\u984d\u304c850\u4e07\u5186\u4ee5\u4e0b<\/strong>\u306e\u5834\u5408\u306f\u8a18\u8f09\u3055\u308c\u307e\u305b\u3093\u3002\n<\/div>\n<p><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_17h11_29.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_17h11_29.png\" alt=\"\" width=\"1625\" height=\"196\" class=\"alignnone size-full wp-image-16987\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_17h11_29.png 1625w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_17h11_29-300x36.png 300w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_17h11_29-1024x124.png 1024w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_17h11_29-768x93.png 768w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-02_17h11_29-1536x185.png 1536w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/p>\n<table>\n<tr>\n<th width=\"6%\">\u756a\u53f7<\/th>\n<th width=\"18%\">\u9805\u76ee\u540d<\/th>\n<th width=\"30%\">\u5165\u529b\u6b04<\/th>\n<th width=\"30%\">\u5099\u8003<\/th>\n<\/tr>\n<tr>\n<td>\u2460<\/td>\n<td>\u8981\u4ef6<\/td>\n<td><\/td>\n<td>\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u306e\u9805\u76ee\u306b\u30c1\u30a7\u30c3\u30af\u5165\u308b\u3002<\/p>\n<ul style=\"margin: -15px 0px 0px 20px\">\n<li>\u3042\u306a\u305f\u81ea\u8eab\u304c\u7279\u5225\u969c\u5bb3\u8005\uff1a\u7533\u544a\u8005\u672c\u4eba\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/li>\n<li>\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u304c\u7279\u5225\u969c\u5bb3\u8005\uff1a\u7d66\u4e0e\u6240\u5f97\u304c58\u4e07\u4ee5\u4e0b\u306e\u914d\u5076\u8005\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/li>\n<li>\u6276\u990a\u89aa\u65cf\u304c\u7279\u5225\u969c\u5bb3\u8005\uff1a\u7d66\u4e0e\u6240\u5f97\u304c58\u4e07\u4ee5\u4e0b\u306e\u6276\u990a\u89aa\u65cf\u304c\u7279\u5225\u969c\u5bb3\u8005\u306e\u5834\u5408<\/li>\n<li>\u6276\u990a\u89aa\u65cf\u304c\u5e74\u9f6223\u6b73\u672a\u6e80\uff1a\u7d66\u4e0e\u6240\u5f97\u304c58\u4e07\u4ee5\u4e0b\u304b\u3064\u5e74\u9f62\u304c23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u306e\u5834\u5408<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<tr>\n<td rowspan=\"2\">\u2461<\/td>\n<td rowspan=\"2\">\uff08\u30d5\u30ea\u30ac\u30ca\uff09\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u53c8\u306f\u6276\u990a\u89aa\u65cf\u306e\u6c0f\u540d<\/td>\n<td>\u3010\u914d\u5076\u8005\u3011<br \/>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u914d\u5076\u8005\u300d\uff1e\u300c\u4eca\u5e74\u306e\u914d\u5076\u8005\u63a7\u9664\u5bfe\u8c61\u306e\u78ba\u8a8d\u300d\uff1e\u300c\u914d\u5076\u8005\u306e\u6c0f\u540d\uff08\u30d5\u30ea\u30ac\u30ca\uff09\u300d<\/td>\n<td rowspan=\"2\"><\/td>\n<\/tr>\n<tr>\n<td>\u3010\u6276\u990a\u89aa\u65cf\u3011<br \/>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u4eca\u5e74\u306e\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u6276\u990a\u89aa\u65cf\u306e\u6c0f\u540d\uff08\u30d5\u30ea\u30ac\u30ca)\u300d<\/td>\n<\/tr>\n<tr>\n<tr>\n<td rowspan=\"2\">\u2462<\/td>\n<td rowspan=\"2\">\u5de6\u8a18\u306e\u8005\u306e\u500b\u4eba\u756a\u53f7<\/td>\n<td>\u3010\u914d\u5076\u8005\u3011<br \/>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u914d\u5076\u8005\u300d\uff1e\u300c\u4eca\u5e74\u306e\u914d\u5076\u8005\u63a7\u9664\u5bfe\u8c61\u306e\u78ba\u8a8d\u300d\uff1e\u300c\u62c5\u5f53\u8005\u60c5\u5831\u300d\uff1e\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u300d\n <\/td>\n<td rowspan=\"2\">\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u30af\u30e9\u30a6\u30c9\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3068\u9023\u643a\u3057\u3066\u3044\u308b\u5834\u5408\uff1a\u30af\u30e9\u30a6\u30c9\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<li>\u30af\u30e9\u30a6\u30c9\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3068\u9023\u643a\u6e08\u307f\u304b\u3064\u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u306b\u767b\u9332\u3057\u3066\u3044\u308b\u5834\u5408\uff1a\u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u3010\u6276\u990a\u89aa\u65cf\u3011<br \/>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u4eca\u5e74\u306e\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u62c5\u5f53\u8005\u60c5\u5831\u300d\uff1e\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u300d<\/td>\n<\/tr>\n<tr>\n<tr>\n<td rowspan=\"2\">\u2463<\/td>\n<td rowspan=\"2\">\u3042\u306a\u305f\u3068\u5de6\u8a18\u306e\u8005\u306e\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u304c\u7570\u306a\u308b\u5834\u5408\u306e\u5de6\u8a18\u306e\u8005\u306e\u4f4f\u6240\u53c8\u306f\u5c45\u6240<\/td>\n<td>\u3010\u914d\u5076\u8005\u3011<br \/>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u914d\u5076\u8005\u300d\uff1e\u300c\u4eca\u5e74\u306e\u914d\u5076\u8005\u63a7\u9664\u5bfe\u8c61\u306e\u78ba\u8a8d\u300d\uff1e\u300c\u540c\u5c45\u30fb\u5225\u5c45\u306e\u5225\u300d<\/td>\n<td>\u3010\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306e\u5834\u5408\u3011<\/p>\n<ul style=\"margin: -15px 0px 0px 20px\">\n<li>\u300c\u540c\u5c45\u300d\u306e\u5834\u5408\uff1a\u7a7a\u6b04\u3068\u306a\u308b\u3002<\/li>\n<li>\u300c\u5225\u5c45\u300d\u300c\u5225\u5c45(\u56fd\u5916)\u300d\u306e\u5834\u5408\uff1a\u5165\u529b\u6b04\u3067\u5165\u529b\u3057\u305f\u4f4f\u6240\u304c\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<li>\u300c\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u3068\u540c\u5c45\u300d\u306e\u5834\u5408\uff1a\u5165\u529b\u6b04\u3067\u5165\u529b\u3057\u305f\u4f4f\u6240\u304c\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/td>\n<tr>\n<td>\u3010\u6276\u990a\u89aa\u65cf\u3011<br 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20px\">\n<li>\u300c\u540c\u5c45\u300d\u306e\u5834\u5408\uff1a\u7a7a\u6b04\u3068\u306a\u308b\u3002<\/li>\n<li>\u300c\u5225\u5c45\u300d\u300c\u5225\u5c45(\u56fd\u5916)\u300d\u306e\u5834\u5408\uff1a\u5165\u529b\u6b04\u3067\u5165\u529b\u3057\u305f\u4f4f\u6240\u304c\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<li>\u300c\u672c\u4eba\u306e\u914d\u5076\u8005\u3068\u540c\u5c45\u300d\uff1a\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u4f4f\u6240\u6b04\u3068\u540c\u3058\u4f4f\u6240\u304c\u8868\u793a\u3055\u308c\u308b\u3002<sup>\u203b<\/sup><\/li>\n<li>\u300c\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u3068\u540c\u5c45\u300d\u306e\u5834\u5408\uff1a\u5165\u529b\u6b04\u3067\u5165\u529b\u3057\u305f\u4f4f\u6240\u304c\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u2464<\/td>\n<td>\u5de6\u8a18\u306e\u8005\u306e\u3042\u306a\u305f\u3068\u306e\u7d9a\u67c4<\/td>\n<td>\u3010\u6276\u990a\u89aa\u65cf\u3011<br \/>\u300c\u624b\u7d9a\u304d\u4e00\u89a7\u300d\uff1e\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\uff1e\u300c\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u4eca\u5e74\u306e\u6276\u990a\u89aa\u65cf\u300d\uff1e\u300c\u6276\u990a\u89aa\u65cf\u306e\u7d9a\u67c4\u300d<\/td>\n<td>\u3010\u914d\u5076\u8005\u3011<br \/>\u81ea\u52d5\u5224\u5b9a\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<tr>\n<td rowspan=\"2\">\u2465<\/td>\n<\/td>\n<td rowspan=\"2\">\u5de6\u8a18\u306e\u8005\u306e\u751f\u5e74\u6708\u65e5<\/td>\n<td>\u3010\u914d\u5076\u8005\u3011<br 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