{"id":471,"date":"2017-09-26T21:23:16","date_gmt":"2017-09-26T12:23:16","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/tax-return\/?p=471"},"modified":"2026-01-22T22:28:23","modified_gmt":"2026-01-22T13:28:23","slug":"fr02","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/tax-return\/guide\/financial-report\/fr02.html","title":{"rendered":"\u300c\u6d88\u8cbb\u7a0e\u96c6\u8a08\u300d\u753b\u9762\u306e\u4f7f\u3044\u65b9"},"content":{"rendered":"<h2>\u6982\u8981<\/h2>\n<p>\u3053\u306e\u30ac\u30a4\u30c9\u3067\u306f\u3001\u300c\u6d88\u8cbb\u7a0e\u96c6\u8a08\u300d\u753b\u9762\u306e\u4f7f\u3044\u65b9\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box-error\">\n<strong>\uff1c\u3054\u6ce8\u610f\uff1e<\/strong><\/p>\n<p>\u8ab2\u7a0e\u5f62\u5f0f\u304c\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u300d\u306e\u5834\u5408\u3001\u672c\u753b\u9762\u306f\u5229\u7528\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u6d88\u8cbb\u7a0e\u306e\u8a2d\u5b9a\u306b\u3064\u3044\u3066\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\/guide\/office02\/of02.html\" target=\"_blank\" class=\"allow\">\u300c\u6d88\u8cbb\u7a0e\u300d\u306e\u8a2d\u5b9a\u65b9\u6cd5<\/a>\n<\/div>\n<h2>\u5bfe\u8c61\u30da\u30fc\u30b8<\/h2>\n<p>\u6c7a\u7b97\u30fb\u7533\u544a\uff1e<a class=\"key\" href=\"https:\/\/accounting.moneyforward.com\/excises\" target=\"_blank\" rel=\"nofollow noopener\">\u6d88\u8cbb\u7a0e\u96c6\u8a08<\/a><\/p>\n<h2>\u5bfe\u8c61\u306e\u304a\u5ba2\u3055\u307e<\/h2>\n<ul>\n<li>\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u3092\u3054\u5229\u7528\u4e2d\u306e\u304a\u5ba2\u3055\u307e<\/li>\n<li>\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u3092\u300c\u30d1\u30fc\u30bd\u30ca\u30eb\u30d7\u30e9\u30f3\u300d\u300c\u30d1\u30fc\u30bd\u30ca\u30eb\u30d7\u30e9\u30b9\u30d7\u30e9\u30f3\u300d\u3067\u3054\u5229\u7528\u4e2d\u306e\u304a\u5ba2\u3055\u307e<\/li>\n<\/ul>\n<h2>\u76ee\u6b21<\/h2>\n<ul>\n<li><a href=\"#ttl01\">\u753b\u9762\u306e\u8aac\u660e<\/a>\n<li><a href=\"#ttl02\">\u7d0d\u7a0e\u4e88\u6e2c\u984d\u306e\u8868\u793a\u65b9\u6cd5<\/a><\/li>\n<li><a href=\"#ttl03\">\u6ce8\u610f\u4e8b\u9805<\/a><\/li>\n<\/ul>\n<h2 id=\"ttl01\">\u753b\u9762\u306e\u8aac\u660e<\/h2>\n<p>\u300c\u6d88\u8cbb\u7a0e\u96c6\u8a08\u300d\u753b\u9762\u3067\u306f\u3001\u4ed5\u8a33\u306b\u4ed8\u4e0e\u3055\u308c\u305f\u7a0e\u533a\u5206\u3092\u3082\u3068\u306b\u6d88\u8cbb\u7a0e\u984d\u3092\u96c6\u8a08\u3057\u3001PDF\u5f62\u5f0f\u307e\u305f\u306fCSV\u5f62\u5f0f\u3067\u51fa\u529b\u3067\u304d\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u5bfe\u8c61\u306e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u4e88\u6e2c\u984d\u3092\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2026\/01\/%E6%B6%88%E8%B2%BB%E7%A8%8E%E9%9B%86%E8%A8%88%E7%94%BB%E9%9D%A2.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2026\/01\/%E6%B6%88%E8%B2%BB%E7%A8%8E%E9%9B%86%E8%A8%88%E7%94%BB%E9%9D%A2.png\" alt=\"\" \/><\/a><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"7%\">\u756a\u53f7<\/th>\n<th width=\"22%\">\u9805\u76ee\u540d<\/th>\n<th width=\"68%\">\u9805\u76ee\u306e\u8aac\u660e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u2460<\/td>\n<td>\u52d8\u5b9a\u79d1\u76ee\u5225\u7a0e\u533a\u5206\u96c6\u8a08\u8868<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u52d8\u5b9a\u79d1\u76ee\u30fb\u7a0e\u533a\u5206\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u533a\u5206\u3054\u3068\u306e\u6d88\u8cbb\u7a0e\u984d\u304c\u96c6\u8a08\u30fb\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u8868\u793a\u3055\u308c\u305f\u5404\u533a\u5206\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3053\u3068\u3067\u3001\u8a72\u5f53\u306e\u9805\u76ee\u304c\u4ed8\u4e0e\u3055\u308c\u305f\u4ed5\u8a33\u306e\u8a73\u7d30\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2461<\/td>\n<td>\u7a0e\u533a\u5206\u96c6\u8a08\u8868<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u58f2\u4e0a\u30fb\u4ed5\u5165\u3054\u3068\u306e\u6d88\u8cbb\u7a0e\u984d\u304c\u96c6\u8a08\u30fb\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2462<\/td>\n<td>\u9078\u629e\u671f\u9593<\/td>\n<td>\u53c2\u7167\u3059\u308b\u671f\u9593\u3092\u30b9\u30af\u30ed\u30fc\u30eb\u30d0\u30fc\u3067\u6307\u5b9a\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2463<\/td>\n<td>\u300c\u5bfe\u8c61\u5916\u300d\u3092\u8868\u793a\u3059\u308b<\/td>\n<td>\u30c1\u30a7\u30c3\u30af\u3092\u5916\u3057\u3066\u300c\u66f4\u65b0\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u300c\u5bfe\u8c61\u5916\u300d\u306e\u7a0e\u533a\u5206\u3092\u4ed8\u3057\u305f\u4ed5\u8a33\u3092\u542b\u3081\u305a\u306b\u96c6\u8a08\u3067\u304d\u307e\u3059\u3002<sup>\u203b1<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u2464<\/td>\n<td>\u958b\u59cb\u4ed5\u8a33\u3092\u542b\u3081\u308b<\/td>\n<td>\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u3066\u300c\u66f4\u65b0\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u958b\u59cb\u4ed5\u8a33\u3092\u542b\u3081\u3066\u96c6\u8a08\u3067\u304d\u307e\u3059\u3002<sup>\u203b2<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u2465<\/td>\n<td>\u9078\u629e\u671f\u9593\u306b\u57fa\u3065\u3044\u305f\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u4e88\u6e2c\u984d<\/td>\n<td>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u4e88\u6e2c\u984d\u3092\u8868\u793a\u3067\u304d\u307e\u3059\u3002<br \/>\n\u8a73\u7d30\u306f<a href=\"#ttl02\">\u3053\u3061\u3089<\/a>\u306e\u9805\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2466<\/td>\n<td>\u30a8\u30af\u30b9\u30dd\u30fc\u30c8<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u30d5\u30a1\u30a4\u30eb\u306e\u51fa\u529b\u5f62\u5f0f\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><small>\u203b1 \u521d\u671f\u5024\u3067\u306f\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u304c\u5165\u3063\u3066\u3044\u308b\u72b6\u614b\u3067\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/small><br \/>\n<small>\u203b2 \u521d\u671f\u5024\u3067\u306f\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u304c\u5165\u3063\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/small><\/p>\n<h2 id=\"ttl02\">\u7d0d\u7a0e\u4e88\u6e2c\u984d\u306e\u8868\u793a\u65b9\u6cd5<\/h2>\n<p>\u300c\u6d88\u8cbb\u7a0e\u96c6\u8a08\u300d\u753b\u9762\u3067\u306f\u3001\u300c\u52d8\u5b9a\u79d1\u76ee\u5225\u7a0e\u533a\u5206\u96c6\u8a08\u8868\u300d\u30bf\u30d6\u3068\u300c\u7a0e\u533a\u5206\u96c6\u8a08\u8868\u300d\u30bf\u30d6\u306e\u4e21\u65b9\u3067\u5bfe\u8c61\u306e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u4e88\u6e2c\u984d\u3092\u8868\u793a\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u64cd\u4f5c\u624b\u9806<\/h3>\n<p>\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u306f\u3001\u300c\u52d8\u5b9a\u79d1\u76ee\u5225\u7a0e\u533a\u5206\u96c6\u8a08\u8868\u300d\u30bf\u30d6\u3067\u7d0d\u7a0e\u4e88\u6e2c\u984d\u3092\u8868\u793a\u3059\u308b\u5834\u5408\u3092\u4f8b\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u300c<a class=\"key\" href=\"https:\/\/accounting.moneyforward.com\/excises\" target=\"_blank\" rel=\"nofollow noopener\">\u6d88\u8cbb\u7a0e\u96c6\u8a08<\/a>\u300d\u753b\u9762\u3092\u958b\u304d\u3001\u300c\u9078\u629e\u671f\u9593\u300d\u3067\u7d0d\u4ed8\u4e88\u6e2c\u984d\u3092\u8a08\u7b97\u3059\u308b\u5bfe\u8c61\u306e\u671f\u9593\u3092\u9078\u629e\u3057\u3066\u300c\u66f4\u65b0\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/02\/2023-02-07_16h15_55.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/02\/2023-02-07_16h15_55.png\" alt=\"\u9078\u629e\u671f\u9593\" \/><\/a><\/li>\n<li>\u300c\u4e88\u6e2c\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/02\/2023-02-07_16h20_33.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/02\/2023-02-07_16h20_33.png\" alt=\"\u4e88\u6e2c\" \/><\/a><\/li>\n<li>\u8868\u793a\u3055\u308c\u305f\u7d0d\u7a0e\u4e88\u6e2c\u984d\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/02\/2023-02-07_16h22_41.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/02\/2023-02-07_16h22_41.png\" alt=\"\u7d0d\u7a0e\u4e88\u6e2c\u984d\" \/><\/a><\/li>\n<\/ol>\n<h3>\u7d0d\u7a0e\u4e88\u6e2c\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066<\/h3>\n<p>\u300c\u6d88\u8cbb\u7a0e\u96c6\u8a08\u300d\u753b\u9762\u3067\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u306e\u65b9\u6cd5\u3067\u7d0d\u7a0e\u4e88\u6e2c\u984d\u3092\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u9078\u629e\u671f\u9593\u306e\u4ed5\u8a33\u306e\u91d1\u984d\u304b\u3089\u5e73\u5747\u3057\u3001\u7d0d\u7a0e\u4e88\u6e2c\u984d\u3092\u8868\u793a\u3059\u308b\u65b9\u6cd5<\/li>\n<li>\u9078\u629e\u671f\u9593\u306e\u4ed5\u8a33\u306e\u91d1\u984d\u3068\u9078\u629e\u671f\u9593\u5916\u306e\u671f\u9593\u306b\u304a\u3051\u308b\u524d\u5e74\u5ea6\u306e\u4ed5\u8a33\u306e\u91d1\u984d\u3092\u4f7f\u7528\u3057\u3001\u7d0d\u7a0e\u4e88\u6e2c\u984d\u3092\u8868\u793a\u3059\u308b\u65b9\u6cd5<\/li>\n<\/ul>\n<p>\u4e00\u65b9\u3067\u3001\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u4e0a\u8a181\u3064\u76ee\u306e\u65b9\u6cd5\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306e\u307f\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5bfe\u8c61\u671f\u9593\u3068\u3057\u3066\u5e74\u5ea6\u306e\u5168\u671f\u9593\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n<li>\u524d\u5e74\u5ea6\u306b\u4ed5\u8a33\u304c\u767b\u9332\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408<\/li>\n<li>\u9078\u629e\u671f\u9593\u5916\u306e\u671f\u9593\u306b\u304a\u3044\u3066\u3001\u524d\u5e74\u5ea6\u306b\u4ed5\u8a33\u304c\u767b\u9332\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408<\/li>\n<li>\u4eca\u5e74\u5ea6\u3068\u524d\u5e74\u5ea6\u306e\u8ab2\u7a0e\u5f62\u5f0f\u304c\u7570\u306a\u308b\u5834\u5408<\/li>\n<\/ul>\n<dl class=\"caution\">\n<dt>\u3054\u6ce8\u610f<\/dt>\n<dd>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u672c\u6a5f\u80fd\u306f1\u4f1a\u8a08\u671f\u9593\u3067\u306e\u7d0d\u7a0e\u4e88\u6e2c\u984d\u306e\u8a08\u7b97\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8ab2\u7a0e\u671f\u9593\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u8a08\u7b97\u3067\u304d\u307e\u305b\u3093\u3002<\/li>\n<li>\u7d0d\u7a0e\u4e88\u6e2c\u984d\u3068\u3057\u3066\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u6570\u5024\u306f\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d\u7b49\u3092\u52a0\u5473\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u6b63\u78ba\u306a\u7d0d\u7a0e\u984d\u3092\u78ba\u8a8d\u3059\u308b\u5834\u5408\u306f\u3001\u300c<a class=\"key\" href=\"\/\/consumption-tax.moneyforward.com\/\" target=\"_blank\" rel=\"nofollow noopener\">\u6d88\u8cbb\u7a0e\u7533\u544a<\/a>\u300d\u6a5f\u80fd\u3092\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ul>\n<\/dd>\n<\/dl>\n<h2 id=\"ttl03\">\u3054\u6ce8\u610f<\/h2>\n<p>\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u300c<a class=\"key\" href=\"https:\/\/accounting.moneyforward.com\/excises\" target=\"_blank\" rel=\"nofollow 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