{"id":36945,"date":"2024-01-31T17:40:30","date_gmt":"2024-01-31T08:40:30","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/tax-return\/?p=36945"},"modified":"2026-01-26T17:18:13","modified_gmt":"2026-01-26T08:18:13","slug":"losses","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/tax-return\/faq\/documentation\/losses.html","title":{"rendered":"\u524d\u5e74\u5ea6\u306e\u7533\u544a\u3067\u7b2c\u56db\u8868\u3092\u4f5c\u6210\u3057\u307e\u3057\u305f\u3002\u7fcc\u5e74\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3059\u640d\u5931\u984d\u304c\u3042\u308b\u5834\u5408\u306e\u5165\u529b\u65b9\u6cd5\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002"},"content":{"rendered":"<p>\u524d\u5e74\u5ea6\u306e\u7533\u544a\u3067\u7b2c\u56db\u8868\u3092\u4f5c\u6210\u3057\u3001\u7fcc\u5e74\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3059\u640d\u5931\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u300c\u7533\u544a\u66f8\u300d\uff1e\u300c\u640d\u5931\u7533\u544a\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=form_b\/losses\/carried_forward\" target=\"_blank\" class=\"key\" rel=\"noopener\">\u7e70\u8d8a\u640d\u5931\u3092\u5dee\u3057\u5f15\u304f\u8a08\u7b97<\/a>\u300d\u753b\u9762\u3067\u904e\u53bb3\u5e74\u5206\u306e\u640d\u5931\u984d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f\u4ee5\u4e0b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<ul>\n<li><a href=\"#ttl01\">\u4e8b\u524d\u78ba\u8a8d<\/a><\/li>\n<li><a href=\"#ttl02\">\u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u306e\u5165\u529b\u65b9\u6cd5<\/a><\/li>\n<li><a href=\"#ttl03\">\u6ce8\u610f<\/a><\/li>\n<\/ul>\n<p>\u5236\u5ea6\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2024\/pdf\/003.pdf\" target=\"_blank\" rel=\"nofollow noopener\" class=\"blank\">\u4ee4\u548c\uff16\u5e74\u5206\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u5f15\u304d\uff08\u640d\u5931\u7533\u544a\u7528\uff09<\/a><\/p>\n<h2 id=\"ttl01\">\u4e8b\u524d\u78ba\u8a8d<\/h2>\n<p>\u524d\u5e74\u5ea6\u306b\u7533\u544a\u3057\u305f\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u56db\u8868(\u4e8c)\u300d\u306a\u3069\u3001\u904e\u53bb3\u5e74\u5206\u306e\u7e70\u308a\u8d8a\u3059\u640d\u5931\u984d\u3092\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\u3092\u7528\u610f\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2025-05-22_19h34_24.png\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2025-05-22_19h34_24.png\" alt=\"\" \/><\/a><br \/>\n<small>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81,\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r06\/03.pdf\" target=\"_blank\" rel=\"nofollow\" class=\"blank\">\u7533\u544a\u66f8\u7b2c\u56db\u8868\u3010\u4ee4\u548c6\u5e74\u5206\u4ee5\u964d\u7528\u3011<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210\uff08\u4ee5\u4e0b\u540c\u3058\uff09\uff082025\u5e745\u670816\u65e5\uff09<\/small><\/p>\n<h2 id=\"ttl02\">\u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u306e\u5165\u529b\u65b9\u6cd5<\/h2>\n<p>\u300c\u7533\u544a\u66f8\u300d\uff1e\u300c\u640d\u5931\u7533\u544a\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=form_b\/losses\/carried_forward\" target=\"_blank\" class=\"key\" rel=\"noopener\">\u7e70\u8d8a\u640d\u5931\u3092\u5dee\u3057\u5f15\u304f\u8a08\u7b97<\/a>\u300d\u753b\u9762\u3067\u640d\u5931\u984d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2023\/02\/2025-02-13_14h30_15.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2023\/02\/2025-02-13_14h30_15.png\" \/><\/a><\/p>\n<h3>\u5177\u4f53\u4f8b<\/h3>\n<p>\u524d\u5e74\u5ea6\u306b\u7533\u544a\u3057\u305f\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u56db\u8868(\u4e8c)\u300d\u304c\u4ee5\u4e0b\u306e\u5834\u5408\u3092\u4f8b\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u9752\u8272\u7533\u544a\u8005\u306e\u640d\u5931\u306e\u91d1\u984d\uff1a2,000,000\u5186<\/li>\n<li>\u524d\u5e74\u5206\u307e\u3067\u306b\u5f15\u304d\u304d\u308c\u306a\u304b\u3063\u305f2\u5e74\u524d\u306e\u5c71\u6797\u4ee5\u5916\u306e\u6240\u5f97\u306e\u640d\u5931\uff1a250,000\u5186<\/li>\n<li>\u524d\u5e74\u5206\u307e\u3067\u306b\u5f15\u304d\u304d\u308c\u306a\u304b\u3063\u305f\u524d\u5e74\u306e\u5c71\u6797\u4ee5\u5916\u306e\u6240\u5f97\u306e\u640d\u5931\uff1a100,000\u5186<\/li>\n<\/ul>\n<p><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/01\/2025-01-17_14h52_12.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/01\/2025-01-17_14h52_12.png\" alt=\"\" width=\"500\" height=\"415\" \/><\/a><\/p>\n<p>\u672c\u5e74\u5206\u3067\u5dee\u3057\u5f15\u304f\u7e70\u8d8a\u640d\u5931\u984d\u306f\u3001\u300c\u7533\u544a\u66f8\u300d\uff1e\u300c\u640d\u5931\u7533\u544a\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=form_b\/losses\/carried_forward\" target=\"_blank\" class=\"key\" rel=\"noopener\">\u7e70\u8d8a\u640d\u5931\u3092\u5dee\u3057\u5f15\u304f\u8a08\u7b97<\/a>\u300d\u753b\u9762\u3067\u5165\u529b\u3057\u305f\u5185\u5bb9\u3092\u3082\u3068\u306b\u81ea\u52d5\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<br \/>\n\u5404\u5e74\u5ea6\u306e\u300c\u7de8\u96c6\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u3001\u300c\u524d\u5e74\u5206\u307e\u3067\u306b\u5f15\u304d\u304d\u308c\u306a\u304b\u3063\u305f\u640d\u5931\u984d\u300d\u306e\u300c\u5c71\u6797\u4ee5\u5916\u306e\u6240\u5f97\u306e\u640d\u5931\u300d\u306b\u640d\u5931\u984d\u3092\u5165\u529b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-31_14h11_49.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-31_14h11_49.png\" alt=\"\" width=\"500\" height=\"415\" \/><\/a><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"30%\">\u640d\u5931\u306e\u5e74\u5206<\/th>\n<th width=\"70%\">\u5165\u529b\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>3\u5e74\u524d<\/td>\n<td>\u300c\u524d\u5e74\u5206\u307e\u3067\u306b\u5f15\u304d\u304d\u308c\u306a\u304b\u3063\u305f\u640d\u5931\u984d\u300d\u306e\u300c\u5c71\u6797\u4ee5\u5916\u306e\u6240\u5f97\u306e\u640d\u5931\u300d\u306b\u300c250,000\u300d\u3068\u5165\u529b\u3059\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td>2\u5e74\u524d<\/td>\n<td>\u300c\u524d\u5e74\u5206\u307e\u3067\u306b\u5f15\u304d\u304d\u308c\u306a\u304b\u3063\u305f\u640d\u5931\u984d\u300d\u306e\u300c\u5c71\u6797\u4ee5\u5916\u306e\u6240\u5f97\u306e\u640d\u5931\u300d\u306b\u300c100,000\u300d\u3068\u5165\u529b\u3059\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u524d\u5e74<\/td>\n<td>\u300c\u524d\u5e74\u5206\u307e\u3067\u306b\u5f15\u304d\u304d\u308c\u306a\u304b\u3063\u305f\u640d\u5931\u984d\u300d\u306e\u300c\u5c71\u6797\u4ee5\u5916\u306e\u6240\u5f97\u306e\u640d\u5931\u300d\u306b\u300c2,000,000\u300d\u3068\u5165\u529b\u3059\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5165\u529b\u3057\u305f\u5185\u5bb9\u306f\u3001\u672c\u5e74\u5206\u306e\u7533\u544a\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"10%\">\u7b2c\u56db\u8868\u306e\u4f5c\u6210<\/th>\n<th width=\"45%\">\u53cd\u6620\u7b87\u6240<\/th>\n<th width=\"45%\">\u753b\u50cf<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u25cb<\/td>\n<td>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u56db\u8868(\u4e8c)<br \/>\n\u300c\uff14 \u7e70\u8d8a\u640d\u5931\u3092\u5dee\u3057\u5f15\u304f\u8a08\u7b97\u300d\u306e\u300c(A)\u524d\u5e74\u5206\u307e\u3067\u306b\u5f15\u304d\u304d\u308c\u306a\u304b\u3063\u305f\u640d\u5931\u984d\u300d<\/td>\n<td><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/01\/2025-01-14_15h06_00.png\" target=\"_blank\" rel=\"nofollow noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/01\/2025-01-14_15h06_00.png\" alt=\"\" \/><\/a><\/td>\n<\/tr>\n<tr>\n<td>\u00d7<\/td>\n<td>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868<br \/>\n\u300c(62)\u672c\u5e74\u5206\u3067\u5dee\u3057\u5f15\u304f\u7e70\u8d8a\u640d\u5931\u984d\u300d<\/td>\n<td><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2026-01-26_17h12_28.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2026-01-26_17h12_28.png\" alt=\"\" \/><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><small>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81,\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r07\/01.pdf\" target=\"_blank\" rel=\"nofollow\" class=\"blank\">\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\u3010\u4ee4\u548c7\u5e74\u5206\u7528\u3011<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210\uff08\u4ee5\u4e0b\u540c\u3058)\uff082026\u5e741\u670823\u65e5\uff09<\/small> <\/p>\n<div class=\"box-info\">\n\u4e0a\u8a18\u306e\u4f8b\u306f\u3042\u304f\u307e\u3067\u3082\u5165\u529b\u306e\u4e00\u4f8b\u3067\u3059\u3002<br \/>\n\u305d\u306e\u4ed6\u306e\u9805\u76ee\u306e\u5165\u529b\u304c\u3042\u308b\u5834\u5408\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/003.pdf\" target=\"_blank\" rel=\"nofollow noopener\" class=\"blank\">\u56fd\u7a0e\u5e81\u306e\u624b\u5f15\u304d<\/a>\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n\u500b\u5225\u306e\u5165\u529b\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u3054\u4e0d\u660e\u70b9\u306f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3084\u7a0e\u52d9\u7f72\u3078\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002\n<\/div>\n<h2 id=\"ttl03\">\u6ce8\u610f<\/h2>\n<ul>\n<li>\u640d\u5931\u984d\u306e\u7e70\u8d8a\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u640d\u5931\u304c\u751f\u3058\u305f\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u304b\u3064\u305d\u306e\u5f8c\u9023\u7d9a\u3057\u3066\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u9752\u8272\u7533\u544a\u30fb\u767d\u8272\u7533\u544a\u306b\u3088\u3063\u3066\u7e70\u308a\u8d8a\u305b\u308b\u640d\u5931\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u8a73\u7d30\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/003.pdf\" target=\"_blank\" rel=\"nofollow noopener\" class=\"blank\">\u56fd\u7a0e\u5e81\u306e\u624b\u5f15\u304d<\/a>\u3084\u5c02\u9580\u6a5f\u95a2\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u524d\u5e74\u5ea6\u306b\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 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