{"id":44790,"date":"2025-01-22T17:55:20","date_gmt":"2025-01-22T08:55:20","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/tax-return\/?p=44790"},"modified":"2026-04-10T16:07:43","modified_gmt":"2026-04-10T07:07:43","slug":"do13","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/tax-return\/faq\/documentation\/do13.html","title":{"rendered":"\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\uff08FX\uff09\u306e\u7533\u544a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002"},"content":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\uff08FX\uff09\u3067\u5229\u76ca\u3092\u5f97\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u3067\u8a72\u5f53\u306e\u7533\u544a\u3092\u884c\u3046\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<ul>\n<li><a href=\"#ttl01\">\u4e00\u822c\u7684\u306a\u7533\u544a\u5185\u5bb9<\/a><\/li>\n<li><a href=\"#ttl02\">\u5bfe\u5fdc\u65b9\u6cd5<\/a><\/li>\n<li><a href=\"#ttl03\">\u7533\u544a\u66f8\u306e\u53cd\u6620\u9805\u76ee<\/a><\/li>\n<\/ul>\n<h2 id=\"ttl01\">\u4e00\u822c\u7684\u306a\u7533\u544a\u5185\u5bb9<\/h2>\n<p>\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\uff08FX\uff09\u3067\u5229\u76ca\u3092\u5f97\u305f\u5834\u5408\u306e\u7533\u544a\u533a\u5206\u306f\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f\u4ee5\u4e0b\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1521.htm\" target=\"_blank\" rel=\"nofollow noopener\" class=\"blank\">No.1521\u2003\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15(FX)\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/a><\/p>\n<div class=\"box-error\">\n<strong>\uff1c\u3054\u6ce8\u610f\uff1e<\/strong><br \/>\n\u6d77\u5916FX\u306a\u3069\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u5e97\u982d\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u8a72\u5f53\u3057\u306a\u3044\u53d6\u5f15\u306f\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u300c\u96d1\u6240\u5f97\u300d\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u7533\u544a\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=\"ttl02\">\u5bfe\u5fdc\u65b9\u6cd5<\/h2>\n<p>\u672c\u9805\u3067\u306f\u3001\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u300d\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4e8b\u524d\u6e96\u5099<\/h3>\n<h4>\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8<\/h4>\n<p>\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u300d\u3092\u7533\u544a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u306e\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u4e00\u822c\u7684\u306b\u306f\u3001\u53d6\u5f15\u3067\u4f7f\u7528\u3057\u3066\u3044\u308bFX\u4f1a\u793e\u304b\u3089\u96fb\u5b50\u4ea4\u4ed8\u307e\u305f\u306f\u90f5\u9001\u3067\u53d6\u5f97\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/h4>\n<p>\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u306f\u3001\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u3067\u306f\u672a\u5bfe\u5fdc\u3067\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u304a\u5ba2\u3055\u307e\u81ea\u8eab\u3067\u4e8b\u524d\u306b\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/1557_2.htm#a30\" target=\"_blank\" rel=\"nofollow noopener\" class=\"blank\">A1-1\u3000\u7533\u544a\u66f8\u30fb\u7533\u544a\u66f8\u4ed8\u8868\u3068\u7a0e\u984d\u8a08\u7b97\u66f8\u7b49\u3000\u4e00\u89a7\uff08\u7533\u544a\u6240\u5f97\u7a0e\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h4>\u7533\u544a\u66f8\u4ed8\u8868\uff08\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u7e70\u8d8a\u640d\u5931\u7528\uff09<\/h4>\n<p>\u300c\u7533\u544a\u66f8\u4ed8\u8868\uff08\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u7e70\u8d8a\u640d\u5931\u7528\uff09\u300d\u306f\u3001\u640d\u5931\u3092\u7e70\u308a\u8d8a\u3059\u5834\u5408\u306b\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u3067\u306f\u672a\u5bfe\u5fdc\u306e\u305f\u3081\u3001\u304a\u5ba2\u3055\u307e\u81ea\u8eab\u3067\u4e8b\u524d\u306b\u6e96\u5099\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4ee5\u4e0b\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u306e\u300c\u7533\u544a\u7b49\u306e\u65b9\u6cd5\u300d\u306b\u3042\u308b\u30ea\u30f3\u30af\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1523.htm\" target=\"_blank\" rel=\"nofollow noopener\" class=\"blank\">No.1523\u2003\u5148\u7269\u53d6\u5f15\u306e\u5dee\u91d1\u7b49\u6c7a\u6e08\u306b\u4fc2\u308b\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"box-error\">\n<strong>\uff1c\u3054\u6ce8\u610f\uff1e<\/strong><br \/>\n\u672a\u5bfe\u5fdc\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\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-return\/faq\/documentation\/ud-submission.html\" target=\"_blank\" rel=\"noopener\">Q. \u78ba\u5b9a\u7533\u544a\u6642\u306b\u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u3067\u672a\u5bfe\u5fdc\u306e\u66f8\u985e\u3092\u7533\u544a\u3059\u308b\u65b9\u6cd5\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a>\n<\/div>\n<h3>\u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u3067\u306e\u64cd\u4f5c\u65b9\u6cd5<\/h3>\n<p>\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\uff08FX\uff09\u306b\u3064\u3044\u3066\u7533\u544a\u3059\u308b\u5834\u5408\u3001\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=form_b\/income\/futures_trading\" target=\"_blank\" class=\"key\" rel=\"noopener\">\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97<\/a>\u300d\u753b\u9762\u3067\u767b\u9332\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/07\/2024-07-09_16h32_50.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/07\/2024-07-09_16h32_50.png\" alt=\"\" width=\"650\" height=\"500\"><\/a><br \/>\n\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u3092\u3082\u3068\u306b\u300c\u7dcf\u53ce\u5165\u91d1\u984d\u306e\u5408\u8a08\u300d\u300c\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u300d\u3092\u5165\u529b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ce\u5165<\/h4>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ce\u5165\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u70ba\u66ff\u5dee\u76ca<\/li>\n<li>\u30b9\u30ef\u30c3\u30d7\u30dd\u30a4\u30f3\u30c8\uff08\u53d6\u5f15\u901a\u8ca8\u9593\u306e\u91d1\u5229\u5dee\uff09<\/li>\n<\/ul>\n<h4>\u7d4c\u8cbb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u652f\u51fa<\/h4>\n<p>\u7d4c\u8cbb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u652f\u51fa\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u53d6\u5f15\u624b\u6570\u6599<\/li>\n<li>\u632f\u8fbc\u624b\u6570\u6599\u3000\u7b49<\/li>\n<\/ul>\n<div class=\"box-info\">\n\u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u3067\u4ed5\u8a33\u3092\u5165\u529b\u3057\u3066\u3082\u3001\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d\u3068\u3057\u3066\u306f\u53cd\u6620\u3055\u308c\u307e\u305b\u3093\u3002\n<\/div>\n<h3 id=\"ttl02-3\">\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\uff08FX\uff09\u306b\u3088\u3063\u3066\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408<\/h3>\n<p>\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u640d\u76ca\u306f\u3001\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u9593\u3067\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u3059\u304c\u3001\u4ed6\u306e\u6240\u5f97\u3068\u306f\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u307e\u305f\u3001\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u9593\u3067\u640d\u76ca\u901a\u7b97\u3092\u884c\u3063\u3066\u3082\u640d\u5931\u304c\u51fa\u308b\u5834\u5408\u3001\u300c\u5148\u7269\u53d6\u5f15\u306e\u5dee\u91d1\u7b49\u6c7a\u6e08\u306b\u4fc2\u308b\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u300d\u3092\u884c\u3046\u3053\u3068\u3067\u7fcc\u5e74\u4ee5\u964d3\u5e74\u9593\u306e\u7e70\u8d8a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h4>\u672c\u5e74\u5ea6\u5206\u306e\u640d\u5931\u304c\u3042\u308b\u5834\u5408<\/h4>\n<p>\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u3092\u3082\u3068\u306b\u3001\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=form_b\/income\/futures_trading\" target=\"_blank\" class=\"key\" rel=\"noopener\">\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97<\/a>\u300d\u753b\u9762\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<p>\u30de\u30a4\u30ca\u30b9\u5024\u3092\u5165\u529b\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/07\/2024-07-09_17h12_36.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/07\/2024-07-09_17h12_36.png\" alt=\"\" width=\"650\" height=\"500\"><\/a><\/p>\n<h4>\u524d\u5e74\u5206\u307e\u3067\u306b\u5f15\u304d\u304d\u308c\u306a\u304b\u3063\u305f\u640d\u5931\u304c\u3042\u308b\u5834\u5408<\/h4>\n<p>\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=form_b\/income\/futures_trading\" target=\"_blank\" class=\"key\" rel=\"noopener\">\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97<\/a>\u300d\u306e\u300c\u524d\u5e74\u304b\u3089\u306e\u640d\u5931\u304c\u3042\u308b\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u3001\u300c\u7533\u544a\u66f8\u4ed8\u8868\uff08\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u7e70\u8d8a\u640d\u5931\u7528\uff09\u300d\u3092\u3082\u3068\u306b\u8a72\u5f53\u5e74\u5ea6\u306e\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\/07\/2024-07-09_17h17_42-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/07\/2024-07-09_17h17_42-1.png\" alt=\"\" width=\"600\" height=\"500\"><\/a><\/p>\n<p>\u7e70\u8d8a\u63a7\u9664\u306e\u8a73\u7d30\u306f\u4ee5\u4e0b\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1523.htm\" target=\"_blank\" rel=\"nofollow noopener\" class=\"blank\">No.1523\u2003\u5148\u7269\u53d6\u5f15\u306e\u5dee\u91d1\u7b49\u6c7a\u6e08\u306b\u4fc2\u308b\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664<\/a><\/p>\n<div class=\"box-info\">\n\u5165\u529b\u3057\u305f\u5185\u5bb9\u3092\u3082\u3068\u306b\u3001\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868\u300d\u307e\u305f\u306f\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u56db\u8868\u300d\u304c\u81ea\u52d5\u3067\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002\n<\/div>\n<h2 id=\"ttl03\">\u7533\u544a\u66f8\u306e\u53cd\u6620\u9805\u76ee<\/h2>\n<p>\u5165\u529b\u3057\u305f\u5185\u5bb9\u306f\u3001\u672c\u5e74\u5206\u306e\u7533\u544a\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u4ee5\u4e0b\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"10%\">\u640d\u5931<sup>\u203b1<\/sup><\/th>\n<th width=\"45%\">\u53cd\u6620\u7b87\u6240<sup>\u203b2<\/sup><\/th>\n<th width=\"45%\">\u753b\u50cf<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u2715<\/td>\n<td>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868<\/p>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>(\u30c8)\u5148\u7269\u53d6\u5f15<\/li>\n<li>(75)\u5148\u7269\u53d6\u5f15<\/li>\n<li>(83)\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d \u2013 (75)\u5bfe\u5fdc\u5206<\/li>\n<li>(91)\u7a0e\u984d \u2013 (83)\u5bfe\u5fdc\u5206<\/li>\n<\/ul>\n<\/td>\n<td><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/01\/2026-01-26_13h46_52.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/01\/2026-01-26_13h46_52.png\" alt=\"\" \/><\/a><\/td>\n<\/tr>\n<tr>\n<td>\u3007<\/td>\n<td>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868<\/p>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>(\u30c8)\u5148\u7269\u53d6\u5f15<\/li>\n<li>(99)\u7fcc\u5e74\u4ee5\u5f8c\u306b\u7e70\u308a\u8d8a\u3055\u308c\u308b\u640d\u5931\u306e\u91d1\u984d<\/li>\n<\/ul>\n<\/td>\n<td><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/01\/2026-01-26_13h51_29.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/01\/2026-01-26_13h51_29.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\/02.pdf\" target=\"_blank\" rel=\"nofollow\" class=\"blank\">\u7533\u544a\u66f8\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\u3010\u4ee4\u548c7\u5e74\u5206\u7528\u3011<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210\uff082026\u5e741\u670823\u65e5\uff09<\/small><\/p>\n<p><small>\u203b1 \u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u640d\u5931\u304c\u3042\u308a\u7fcc\u5e74\u4ee5\u5f8c\u306b\u7e70\u308a\u8d8a\u3059\u5834\u5408\u3092\u60f3\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/support\/tax-return\/faq\/documentation\/do11.html#ttl01\" rel=\"noopener\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u306e\u30ac\u30a4\u30c9\u306e<strong>\u7b2c\u56db\u8868\u306e\u4f7f\u7528\u533a\u5206<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u7533\u544a\u66f8\u7b2c\u56db\u8868\u304c\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002<\/small><br \/>\n<small>\u203b2 \u524d\u5e74\u5206\u307e\u3067\u306b\u5f15\u304d\u304d\u308c\u306a\u304b\u3063\u305f\u640d\u5931\u304c\u3042\u308a\u3001\u672c\u5e74\u5206\u306e\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u91d1\u984d\u304c\u9ed2\u5b57\u306e\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868\u306e\u300c(98)\u672c\u5e74\u5206\u306e(75)\u304b\u3089\u5dee\u3057\u5f15\u304f\u7e70\u8d8a\u640d\u5931\u984d\u300d\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<\/small><\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868\u306e\u9805\u76ee\u3054\u3068\u306e\u53cd\u6620\u5185\u5bb9\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\/tax-return-guide\/bs2\/shinkokusho-gyakubiki-2025-03.html\" target=\"_blank\" class=\"btn\" rel=\"noopener\">2025\u5e74\u5206\uff08\u4ee4\u548c7\u5e74\u5206\uff09\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868\u304b\u3089\u5165\u529b\u7b87\u6240\u3092\u63a2\u3059<\/a><\/p>\n<div class=\"box-info\">\n\u500b\u5225\u306e\u7533\u544a\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","protected":false},"excerpt":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\uff08FX\uff09\u3067\u5229\u76ca\u3092\u5f97\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002 \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u3067\u8a72\u5f53\u306e\u7533\u544a\u3092\u884c\u3046\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002 \u4e00\u822c\u7684\u306a\u7533\u544a\u5185\u5bb9 \u5bfe\u5fdc\u65b9\u6cd5 \u7533\u544a\u66f8\u306e\u53cd\u6620\u9805\u76ee \u4e00\u822c\u7684\u306a\u7533\u544a\u5185\u5bb9 \u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\uff08FX\uff09\u3067\u5229\u76ca\u3092\u5f97\u305f\u5834\u5408\u306e\u7533\u544a\u533a\u5206\u306f\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u8a73\u7d30\u306f\u4ee5\u4e0b\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002 No.1521\u2003\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15(FX)\u306e\u8ab2\u7a0e\u95a2\u4fc2 \uff1c\u3054\u6ce8\u610f\uff1e \u6d77\u5916FX\u306a\u3069\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u5e97\u982d\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u8a72\u5f53\u3057\u306a\u3044\u53d6\u5f15\u306f\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u300c\u96d1\u6240\u5f97\u300d\u3068\u306a\u308a\u307e\u3059\u3002 \u7533\u544a\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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[28],"tags":[],"class_list":["post-44790","post","type-post","status-publish","format-standard","hentry","category-documentation"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/support\/tax-return\/wp-json\/wp\/v2\/posts\/44790","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/support\/tax-return\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/support\/tax-return\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/support\/tax-return\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/support\/tax-return\/wp-json\/wp\/v2\/comments?post=44790"}],"version-history":[{"count":39,"href":"https:\/\/biz.moneyforward.com\/support\/tax-return\/wp-json\/wp\/v2\/posts\/44790\/revisions"}],"predecessor-version":[{"id":52153,"href":"https:\/\/biz.moneyforward.com\/support\/tax-return\/wp-json\/wp\/v2\/posts\/44790\/revisions\/52153"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/support\/tax-return\/wp-json\/wp\/v2\/media?parent=44790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/support\/tax-return\/wp-json\/wp\/v2\/categories?post=44790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/support\/tax-return\/wp-json\/wp\/v2\/tags?post=44790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}