{"id":39173,"date":"2023-12-22T18:17:43","date_gmt":"2023-12-22T09:17:43","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/tax-return\/?p=39173"},"modified":"2025-08-04T09:44:39","modified_gmt":"2025-08-04T00:44:39","slug":"dj04","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/tax-return\/journal-knowledge\/dj04.html","title":{"rendered":"\u3010\u65e5\u5e38\u4ed5\u8a33\u3011\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u58f2\u4e0a\u304c\u3042\u3063\u305f\u5834\u5408\u30fb\u58f2\u4e0a\u4ee3\u91d1\u304c\u5165\u91d1\u3055\u308c\u305f\u5834\u5408"},"content":{"rendered":"<p>\u3053\u306e\u30ac\u30a4\u30c9\u3067\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u58f2\u4e0a\u304c\u3042\u3063\u305f\u5834\u5408\u30fb\u58f2\u4e0a\u4ee3\u91d1\u304c\u5165\u91d1\u3055\u308c\u305f\u5834\u5408\u306e\u4e00\u822c\u7684\u306a\u4ed5\u8a33\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><a href=\"#ttl01\">\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u58f2\u4e0a\u304c\u3042\u3063\u305f\u5834\u5408<\/a><\/li>\n<li><a href=\"#ttl02\">\u58f2\u4e0a\u4ee3\u91d1\u304c\u5165\u91d1\u3055\u308c\u305f\u5834\u5408<\/a><\/li>\n<\/ul>\n<p>\u73fe\u91d1\u3084\u9810\u91d1\u3067\u58f2\u308a\u4e0a\u3052\u305f\u5834\u5408\u3084\u3001\u639b\u3051\u3067\u58f2\u308a\u4e0a\u3052\u305f\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-return\/journal-knowledge\/dj37.html\" target=\"_blank\" class=\"allow\" rel=\"noopener\">\u3010\u65e5\u5e38\u4ed5\u8a33\u3011\u73fe\u91d1\u3084\u9810\u91d1\u3067\u58f2\u308a\u4e0a\u3052\u305f\u5834\u5408<\/a><br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/support\/tax-return\/journal-knowledge\/dj03.html\" target=\"_blank\" class=\"allow\" rel=\"noopener\">\u3010\u65e5\u5e38\u4ed5\u8a33\u3011\u639b\u3051\u3067\u58f2\u308a\u4e0a\u3052\u305f\u5834\u5408\u30fb\u639b\u4ee3\u91d1\u304c\u5165\u91d1\u3055\u308c\u305f\u5834\u5408<\/a><\/p>\n<div class=\"box-error\">\n<strong>\uff1c\u3054\u6ce8\u610f\uff1e<\/strong><br \/>\n\u672c\u30ac\u30a4\u30c9\u3067\u306f\u3001<strong>\u500b\u4eba\u306e\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u5411\u3051<\/strong>\u306e\u4e00\u822c\u7684\u306a\u4ed5\u8a33\u5185\u5bb9\u3092\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u500b\u4eba\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u300c\u7a0e\u533a\u5206\u300d\u6b04\u304c\u8868\u793a\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u300c\u52d8\u5b9a\u79d1\u76ee\u300d\u6b04\u306b\u95a2\u3059\u308b\u8a18\u8f09\u5185\u5bb9\u3092\u304a\u5f79\u7acb\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u6cd5\u4eba\u4e8b\u696d\u8005\u304a\u3088\u3073\u5404\u4e8b\u696d\u8005\u306b\u304a\u3051\u308b\u904b\u7528\u306b\u5bfe\u3057\u3066\u3001\u672c\u30ac\u30a4\u30c9\u306e\u4ed5\u8a33\u5185\u5bb9\u304c\u9069\u5207\u304b\u3069\u3046\u304b\u306e\u4fdd\u8a3c\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u4ed5\u8a33\u5185\u5bb9\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=\"ttl01\">\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u58f2\u4e0a\u304c\u3042\u3063\u305f\u5834\u5408<\/h2>\n<p>\u672c\u9805\u3067\u306f\u3001\u8ab2\u7a0e\u5f62\u5f0f\u304c\u300c\u539f\u5247\u8ab2\u7a0e\u300d\u306e\u5834\u5408\u3092\u4f8b\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box-info\">\n\u8ab2\u7a0e\u5f62\u5f0f\u304c\u300c\u7c21\u6613\u8ab2\u7a0e\u300d\u306e\u5834\u5408\u306f\u3001\u58f2\u4e0a\u304c\u5c5e\u3059\u308b\u696d\u7a2e\u306b\u3088\u3063\u3066\u300c\u8ab2\u7a0e\u58f2\u4e0a\u25cf\u7a2e\uff08\u7b2c\u4e00\u7a2e\uff5e\u7b2c\u516d\u7a2e\uff09\u300d\u306e\u7a0e\u533a\u5206\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002<br \/>\n\u58f2\u4e0a\u304c\u3069\u306e\u696d\u7a2e\u306b\u8a72\u5f53\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6509.htm\" target=\"_blank\" rel=\"nofollow noopener\" class=\"blank\">\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8<\/a>\u3092\u53c2\u7167\u3059\u308b\u304b\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3084\u7a0e\u52d9\u7f72\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2023\/10\/2023-10-24_13h03_04.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2023\/10\/2023-10-24_13h03_04.png\" alt=\"\" width=\"400\" height=\"500\"><\/a>\n<\/ul>\n<\/div>\n<h3>\u632f\u66ff\u4f1d\u7968\u5165\u529b<\/h3>\n<p>\u300c<a href=\"https:\/\/accounting.moneyforward.com\/journal_entry\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u632f\u66ff\u4f1d\u7968\u5165\u529b<\/a>\u300d\u753b\u9762\u3067\u501f\u65b9\u30fb\u8cb8\u65b9\u306b\u4ee5\u4e0b\u3092\u8a2d\u5b9a\u3057\u305f\u4ed5\u8a33\u3092\u767b\u9332\u3057\u307e\u3059\u3002<\/p>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u501f\u65b9\u30fb\u30fb\u30fb\u52d8\u5b9a\u79d1\u76ee\u300c\u58f2\u639b\u91d1\u300d\u30fb\u7a0e\u533a\u5206\u300c\u5bfe\u8c61\u5916\u300d<\/li>\n<li>\u8cb8\u65b9\u30fb\u30fb\u30fb\u52d8\u5b9a\u79d1\u76ee\u300c\u58f2\u4e0a\u9ad8\u300d\u30fb\u7a0e\u533a\u5206\u300c\u8ab2\u58f2 10\uff05<sup>\u203b<\/sup>\u300d<\/li>\n<\/ul>\n<p><small>\u203b\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u306e\u5834\u5408\u306f\u3001\u7a0e\u533a\u5206\u300c\u8ab2\u58f2 (\u8efd)8%\u300d\u3092\u8a2d\u5b9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/small><br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2023\/10\/2023-10-19_09h35_44-1.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2023\/10\/2023-10-19_09h35_44-1.png\" alt=\"\" \/><\/a><\/p>\n<h3>\u7c21\u5358\u5165\u529b<\/h3>\n<p>\u300c<a href=\"https:\/\/accounting.moneyforward.com\/simple_journals\/new\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u7c21\u5358\u5165\u529b<\/a>\u300d\u753b\u9762\u306e\u300c\u2460\u53ce\u5165\u307e\u305f\u306f\u652f\u51fa\u3092\u9078\u629e\u300d\u306b\u3042\u308b\u300c\u53ce\u5165\u300d\u6b04\u3067\u300c\u305d\u306e\u4ed6\u300d\u3092\u9078\u629e\u3057\u3001\u30d7\u30eb\u30c0\u30a6\u30f3\u3067\u300c\u58f2\u639b\u91d1\u300d\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002<br \/>\n\u300c\u2462\u7528\u9014\u3068\u91d1\u984d\u3092\u5165\u529b\u300d\u3067\u306f\u3001\u53d6\u5f15\u5185\u5bb9\u300c\u672c\u696d\u3067\u306e\u58f2\u4e0a\u300d\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2023\/10\/2023-10-19_09h31_41.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2023\/10\/2023-10-19_09h31_41.png\" alt=\"\" \/><\/a><\/p>\n<div class=\"box-error\">\n<strong>\uff1c\u3054\u6ce8\u610f\uff1e<\/strong><br \/>\n\u300c\u7c21\u5358\u5165\u529b\u300d\u753b\u9762\u3067\u306f\u3001\u4efb\u610f\u306e\u7a0e\u533a\u5206\u3092\u8a2d\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u300c\u7c21\u5358\u5165\u529b\u300d\u753b\u9762\u3067\u5165\u529b\u3059\u308b\u4ed5\u8a33\u306e\u7a0e\u533a\u5206\u3092\u4efb\u610f\u3067\u8a2d\u5b9a\u3059\u308b\u5834\u5408\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/support\/tax-return\/faq\/journal\/j32.html\" rel=\"noopener\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002\n<\/div>\n<h3>\u88dc\u8db3<\/h3>\n<p>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3054\u3068\u306b\u58f2\u639b\u91d1\u3092\u7ba1\u7406\u3059\u308b\u5834\u5408\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u300c\u58f2\u639b\u91d1\u300d\u306b\u5bfe\u3057\u3066\u88dc\u52a9\u79d1\u76ee\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2023\/12\/2023-12-15_14h26_29.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2023\/12\/2023-12-15_14h26_29.png\" alt=\"\" \/><\/a><\/p>\n<p>\u88dc\u52a9\u79d1\u76ee\u306e\u4f5c\u6210\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u30ac\u30a4\u30c9\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/support\/tax-return\/guide\/office02\/of05.html#ttl02\" target=\"_blank\" class=\"btn\" rel=\"noopener\">\u300c\u52d8\u5b9a\u79d1\u76ee\u300d\u753b\u9762\u306e\u4f7f\u3044\u65b9<\/a><\/p>\n<h2 id=\"ttl02\">\u58f2\u4e0a\u4ee3\u91d1\u304c\u5165\u91d1\u3055\u308c\u305f\u5834\u5408<\/h2>\n<p>\u672c\u9805\u3067\u306f\u3001\u58f2\u4e0a\u4ee3\u91d1\u304c\u5165\u529b\u3055\u308c\u305f\u5834\u5408\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u632f\u66ff\u4f1d\u7968\u5165\u529b<\/h3>\n<p>\u300c<a href=\"https:\/\/accounting.moneyforward.com\/journal_entry\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u632f\u66ff\u4f1d\u7968\u5165\u529b<\/a>\u300d\u753b\u9762\u3067\u501f\u65b9\u30fb\u8cb8\u65b9\u306b\u4ee5\u4e0b\u3092\u8a2d\u5b9a\u3057\u305f\u4ed5\u8a33\u3092\u767b\u9332\u3057\u307e\u3059\u3002<\/p>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u501f\u65b9\u30fb\u30fb\u30fb\u52d8\u5b9a\u79d1\u76ee\u300c\u666e\u901a\u9810\u91d1<sup>\u203b<\/sup>\u300d\u30fb\u7a0e\u533a\u5206\u300c\u5bfe\u8c61\u5916\u300d<\/li>\n<li>\u8cb8\u65b9\u30fb\u30fb\u30fb\u52d8\u5b9a\u79d1\u76ee\u300c\u58f2\u639b\u91d1\u300d\u30fb\u7a0e\u533a\u5206\u300c\u5bfe\u8c61\u5916\u300d<\/li>\n<\/ul>\n<p><small>\u203b\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u7528\u306e\u53e3\u5ea7\u306b\u5165\u91d1\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u300c\u4e8b\u696d\u4e3b\u8cb8\u300d\u3092\u8a2d\u5b9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/small><br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2023\/10\/2023-10-19_10h23_43-1.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2023\/10\/2023-10-19_10h23_43-1.png\" alt=\"\" \/><\/a><\/p>\n<p>\u624b\u6570\u6599\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u5165\u529b\u6b04\u306e\u5de6\u306b\u3042\u308b\uff08\uff0b\uff09\u30dc\u30bf\u30f3\u3092\u30af\u30ea\u30c3\u30af\u3057\u3001\u8907\u5408\u4ed5\u8a33\u3092\u767b\u9332\u3057\u307e\u3059\u3002<br \/>\n\u501f\u65b9\u306b\u52d8\u5b9a\u79d1\u76ee\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u30fb\u7a0e\u533a\u5206\u300c\u8ab2\u4ed5 10\uff05\u300d\u3092\u8a2d\u5b9a\u3057\u3001\u5165\u91d1\u3055\u308c\u305f\u91d1\u984d\u30fb\u624b\u6570\u6599\u30fb\u58f2\u308a\u4e0a\u3052\u305f\u91d1\u984d\u3092\u305d\u308c\u305e\u308c\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2023\/10\/2023-10-19_10h25_38-1.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2023\/10\/2023-10-19_10h25_38-1.png\" alt=\"\" \/><\/a><\/p>\n<div class=\"box-info\">\n\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u6c7a\u6e08\u624b\u6570\u6599\u306f\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6c7a\u6e08\u624b\u6570\u6599\u306e\u8ab2\u7a0e\u30fb\u975e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u4f1a\u793e\u7b49\u306b\u76f4\u63a5\u554f\u3044\u5408\u308f\u305b\u308b\u304b\u3001\u53d7\u3051\u53d6\u3063\u305f\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002\n<\/div>\n<h3>\u7c21\u5358\u5165\u529b<\/h3>\n<p>\u300c<a href=\"https:\/\/accounting.moneyforward.com\/simple_journals\/new\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u7c21\u5358\u5165\u529b<\/a>\u300d\u753b\u9762\u306e\u300c\u2460\u53ce\u5165\u307e\u305f\u306f\u652f\u51fa\u3092\u9078\u629e\u300d\u306b\u3042\u308b\u300c\u53ce\u5165\u300d\u6b04\u3067\u300c\u53e3\u5ea7\u632f\u8fbc\u300d\u3092\u9078\u629e\u3057\u3001\u30d7\u30eb\u30c0\u30a6\u30f3\u3067\u300c\u666e\u901a\u9810\u91d1<sup>\u203b<\/sup>\u300d\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002<br \/>\n\u300c\u2462\u7528\u9014\u3068\u91d1\u984d\u3092\u5165\u529b\u300d\u3067\u306f\u3001\u53d6\u5f15\u5185\u5bb9\u300c\u58f2\u639b\u91d1\u306e\u5165\u91d1\u300d\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p><small>\u203b\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u7528\u306e\u53e3\u5ea7\u306b\u5165\u91d1\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u300c\u4e8b\u696d\u4e3b\u8cb8\u300d\u3092\u8a2d\u5b9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/small><br \/>\n<a 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rel=\"noopener\">\u3053\u3061\u3089<\/a>\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u300c\u7c21\u5358\u5165\u529b\u300d\u753b\u9762\u3067\u306f\u3001\u4efb\u610f\u306e\u7a0e\u533a\u5206\u3092\u8a2d\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002\u300c\u7c21\u5358\u5165\u529b\u300d\u753b\u9762\u3067\u5165\u529b\u3059\u308b\u4ed5\u8a33\u306e\u7a0e\u533a\u5206\u3092\u4efb\u610f\u3067\u8a2d\u5b9a\u3059\u308b\u5834\u5408\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/support\/tax-return\/faq\/journal\/j32.html\" rel=\"noopener\" 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