{"id":44531,"date":"2025-01-22T17:54:13","date_gmt":"2025-01-22T08:54:13","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/tax-return\/?p=44531"},"modified":"2026-01-26T14:46:09","modified_gmt":"2026-01-26T05:46:09","slug":"do12","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/tax-return\/faq\/documentation\/do12.html","title":{"rendered":"\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u300c(12)\u5408\u8a08\u300d\u306e\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u304c\u60f3\u5b9a\u3068\u7570\u306a\u308a\u307e\u3059\u3002\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u304b\uff1f"},"content":{"rendered":"<p>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u300c(12)\u5408\u8a08\u300d\u306b\u306f\u3001\u5165\u529b\u3057\u305f\u5185\u5bb9\u3092\u3082\u3068\u306b\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e(1)\uff5e(6)\u304a\u3088\u3073(10)\u30fb(11)\u306e\u5408\u8a08\u91d1\u984d\u304c\u81ea\u52d5\u3067\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<p>\u60f3\u5b9a\u3057\u3066\u3044\u308b\u91d1\u984d\u304c\u7533\u544a\u66f8\u306b\u53cd\u6620\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u56e0\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li><a href=\"#ttl01\">\u4e8b\u696d\u6240\u5f97\uff08\u55b6\u696d\u7b49\u30fb\u8fb2\u696d\uff09\u30fb\u4e0d\u52d5\u7523\u6240\u5f97\u30fb\u5c71\u6797\u6240\u5f97\u30fb\u7dcf\u5408\u8ab2\u7a0e\u306e\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u306b\u8d64\u5b57\u304c\u3042\u308b<\/a><\/li>\n<li><a href=\"#ttl02\">\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u300c(62)\u672c\u5e74\u5206\u3067\u5dee\u3057\u5f15\u304f\u7e70\u8d8a\u640d\u5931\u984d\u300d\u304c\u3042\u308b<\/a><\/li>\n<\/ul>\n<div class=\"box-error\">\n<strong>\uff1c\u3054\u6ce8\u610f\uff1e<\/strong><br \/>\n\u672c\u30ac\u30a4\u30c9\u306e\u4f8b\u306f\u3042\u304f\u307e\u3067\u3082\u5165\u529b\u306e\u4e00\u4f8b\u3067\u3059\u3002<br \/>\n\u305d\u306e\u4ed6\u306e\u9805\u76ee\u3092\u5165\u529b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2024\/pdf\/001.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=\"ttl01\">\u4e8b\u696d\u6240\u5f97\uff08\u55b6\u696d\u7b49\u30fb\u8fb2\u696d\uff09\u30fb\u4e0d\u52d5\u7523\u6240\u5f97\u30fb\u5c71\u6797\u6240\u5f97\u30fb\u7dcf\u5408\u8ab2\u7a0e\u306e\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u306b\u8d64\u5b57\u304c\u3042\u308b<\/h2>\n<h3>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u53cd\u6620<\/h3>\n<p>\u4e8b\u696d\u6240\u5f97\uff08\u55b6\u696d\u7b49\u30fb\u8fb2\u696d\uff09\u30fb\u4e0d\u52d5\u7523\u6240\u5f97\u30fb\u5c71\u6797\u6240\u5f97\u30fb\u7dcf\u5408\u8ab2\u7a0e\u306e\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u306b\u8d64\u5b57\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u640d\u76ca\u901a\u7b97\u3055\u308c\u305f\u91d1\u984d\u304c\u300c(12)\u5408\u8a08\u300d\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/01\/2025-01-14_09h37_39.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/01\/2025-01-14_09h37_39.png\" alt=\"\" width=\"350\" height=\"415\" \/><\/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\/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<h3>\u5177\u4f53\u4f8b<\/h3>\n<p>\u300c(1)\u4e8b\u696d\uff08\u55b6\u696d\u7b49\uff09\u300d\u300c(3)\u4e0d\u52d5\u7523\u300d\u300c(6)\u7d66\u4e0e\u300d\u306e\u91d1\u984d\u304c\u4ee5\u4e0b\u306e\u5834\u5408\u3092\u4f8b\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>(1)\u4e8b\u696d\uff08\u55b6\u696d\u7b49\uff09\uff1a1,350,000\u5186<\/li>\n<li>(3)\u4e0d\u52d5\u7523\uff1a-200,000\u5186<\/li>\n<li>(6)\u7d66\u4e0e\uff1a3,560,000\u5186<\/li>\n<\/ul>\n<p>\u8a72\u5f53\u9805\u76ee\u306e\u91d1\u984d\u304c\u4e0a\u8a18\u306e\u5834\u5408\u3001\u300c(12)\u5408\u8a08\u300d\u306f\u300c1,350,000\u5186 + \uff08-200,000\u5186\uff09 + 3,560,000\u5186\u300d\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001\u300c(12)\u5408\u8a08\u300d\u306b\u306f\u300c4,710,000\u5186\u300d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box-info\">\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u4e8b\u696d\u6240\u5f97\uff08\u55b6\u696d\u7b49\u30fb\u8fb2\u696d\uff09\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u4ee5\u5916\u306b\u8d64\u5b57\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/pdf\/10-02.pdf\" target=\"_blank\" rel=\"nofollow noopener\" class=\"blank\">\u640d\u76ca\u306e\u901a\u7b97\u306e\u8a08\u7b97\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a>\u300d\u306b\u6cbf\u3063\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\u640d\u76ca\u901a\u7b97\u5f8c\u306b\u8d64\u5b57\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u300c(12)\u5408\u8a08\u300d\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u300c(6)\u7d66\u4e0e\u300d\u306b\u53cd\u6620\u3055\u308c\u308b\u91d1\u984d\u304c\u60f3\u5b9a\u3068\u7570\u306a\u308b\u5834\u5408\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/support\/tax-return\/faq\/documentation\/salary.html\" rel=\"noopener\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u306e\u30ac\u30a4\u30c9\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/div>\n<h2 id=\"ttl02\">\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u300c(62)\u672c\u5e74\u5206\u3067\u5dee\u3057\u5f15\u304f\u7e70\u8d8a\u640d\u5931\u984d\u300d\u304c\u3042\u308b<\/h2>\n<h3>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u53cd\u6620<\/h3>\n<p>\u524d\u5e74\u5ea6\u304b\u3089\u7e70\u308a\u8d8a\u3055\u308c\u305f\u640d\u5931\u984d\u304c\u3042\u308a\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u300c(62)\u672c\u5e74\u5206\u3067\u5dee\u3057\u5f15\u304f\u7e70\u8d8a\u640d\u5931\u984d\u300d\u306b\u91d1\u984d\u304c\u53cd\u6620\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001(1)\uff5e(6)\u304a\u3088\u3073(10)\u30fb(11)\u306e\u5408\u8a08\u91d1\u984d\u304b\u3089\u300c(62)\u672c\u5e74\u5206\u3067\u5dee\u3057\u5f15\u304f\u7e70\u8d8a\u640d\u5931\u984d\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u3001\u300c(12)\u5408\u8a08\u300d\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/01\/2026-01-26_14h40_49.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/01\/2026-01-26_14h40_49.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><\/p>\n<p>\u524d\u5e74\u5ea6\u304b\u3089\u7e70\u308a\u8d8a\u3055\u308c\u305f\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\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"box-info\">\n\u300c(62)\u672c\u5e74\u5206\u3067\u5dee\u3057\u5f15\u304f\u7e70\u8d8a\u640d\u5931\u984d\u300d\u6b04\u306f\u3001\u524d\u5e74\u5206\u304b\u3089\u7e70\u308a\u8d8a\u3055\u308c\u305f\u640d\u5931\u984d\u3092\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u304b\u3089\u5dee\u3057\u5f15\u304f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7fcc\u5e74\u4ee5\u5f8c\u306b\u7e70\u308a\u8d8a\u3059\u640d\u5931\u984d\u304c\u306a\u3044\u3068\u304d\u306b\u3001\u5dee\u3057\u5f15\u304f\u7e70\u8d8a\u640d\u5931\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u56db\u8868\u304c\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u53cd\u6620\u3057\u307e\u305b\u3093\u3002\n<\/div>\n<h3>\u5177\u4f53\u4f8b<\/h3>\n<p>\u300c(1)\u4e8b\u696d\uff08\u55b6\u696d\u7b49\uff09\u300d\u300c(3)\u4e0d\u52d5\u7523\u300d\u300c(6)\u7d66\u4e0e\u300d\u300c(62)\u672c\u5e74\u5206\u3067\u5dee\u3057\u5f15\u304f\u7e70\u8d8a\u640d\u5931\u984d\u300d\u306e\u91d1\u984d\u304c\u4ee5\u4e0b\u306e\u5834\u5408\u3092\u4f8b\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>(1)\u4e8b\u696d\uff08\u55b6\u696d\u7b49\uff09\uff1a1,350,000\u5186<\/li>\n<li>(3)\u4e0d\u52d5\u7523\uff1a-200,000\u5186<\/li>\n<li>(6)\u7d66\u4e0e\uff1a3,560,000\u5186<\/li>\n<li>(62)\u672c\u5e74\u5206\u3067\u5dee\u3057\u5f15\u304f\u7e70\u8d8a\u640d\u5931\u984d\uff1a1,000,000\u5186<\/li>\n<\/ul>\n<p>\u8a72\u5f53\u9805\u76ee\u306e\u91d1\u984d\u304c\u4e0a\u8a18\u306e\u5834\u5408\u3001\u300c(12)\u5408\u8a08\u300d\u306f\u300c1,350,000\u5186 + \uff08-200,000\u5186\uff09 + 3,560,000\u5186 \u2013 1,000,000\u5186\u300d\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001\u300c(12)\u5408\u8a08\u300d\u306b\u306f\u300c3,710,000\u5186\u300d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u300c(12)\u5408\u8a08\u300d\u306b\u306f\u3001\u5165\u529b\u3057\u305f\u5185\u5bb9\u3092\u3082\u3068\u306b\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e(1)\uff5e(6)\u304a\u3088\u3073(10)\u30fb(11)\u306e\u5408\u8a08\u91d1\u984d\u304c\u81ea\u52d5\u3067\u53cd\u6620\u3057\u307e\u3059\u3002 \u60f3\u5b9a\u3057\u3066\u3044\u308b\u91d1\u984d\u304c\u7533\u544a\u66f8\u306b\u53cd\u6620\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u56e0\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002 \u4e8b\u696d\u6240\u5f97\uff08\u55b6\u696d\u7b49\u30fb\u8fb2\u696d\uff09\u30fb\u4e0d\u52d5\u7523\u6240\u5f97\u30fb\u5c71\u6797\u6240\u5f97\u30fb\u7dcf\u5408\u8ab2\u7a0e\u306e\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u306b\u8d64\u5b57\u304c\u3042\u308b \u7533\u544a\u66f8\u7b2c\u4e00\u8868\u300c(62)\u672c\u5e74\u5206\u3067\u5dee\u3057\u5f15\u304f\u7e70\u8d8a\u640d\u5931\u984d\u300d\u304c\u3042\u308b \uff1c\u3054\u6ce8\u610f\uff1e \u672c\u30ac\u30a4\u30c9\u306e\u4f8b\u306f\u3042\u304f\u307e\u3067\u3082\u5165\u529b\u306e\u4e00\u4f8b\u3067\u3059\u3002 \u305d\u306e\u4ed6\u306e\u9805\u76ee\u3092\u5165\u529b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u624b\u5f15\u304d\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002 \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 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