{"id":51331,"date":"2026-01-21T18:34:51","date_gmt":"2026-01-21T09:34:51","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/tax-return\/?p=51331"},"modified":"2026-02-17T13:48:48","modified_gmt":"2026-02-17T04:48:48","slug":"kessansho-gyakubiki-2025-01","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/tax-return\/tax-return-guide\/bs2\/kessansho-gyakubiki-2025-01.html","title":{"rendered":"2025\u5e74\u5206\uff08\u4ee4\u548c7\u5e74\u5206\uff09\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u4e00\u822c\u7528\uff09\u304b\u3089\u5165\u529b\u7b87\u6240\u3092\u63a2\u3059"},"content":{"rendered":"<h2>\u6982\u8981<\/h2>\n<p>\u3053\u306e\u30ac\u30a4\u30c9\u3067\u306f\u3001\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u4e00\u822c\u7528\uff09\u300d\u306e\u9805\u76ee\u3054\u3068\u306b\u3001\u7533\u544a\u5185\u5bb9\u306e\u767b\u9332\u65b9\u6cd5\u3092\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<br 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class=\"allow\">2025\u5e74\u5206\uff08\u4ee4\u548c7\u5e74\u5206\uff09\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u4e0d\u52d5\u7523\u6240\u5f97\u7528\uff09\u304b\u3089\u5165\u529b\u7b87\u6240\u3092\u63a2\u3059<\/a>\n<\/div>\n<h2>\u5bfe\u8c61\u30da\u30fc\u30b8<\/h2>\n<p>\u6c7a\u7b97\u30fb\u7533\u544a\uff1e<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=home\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u78ba\u5b9a\u7533\u544a\u66f8<\/a><\/p>\n<h2>\u5bfe\u8c61\u306e\u304a\u5ba2\u3055\u307e<\/h2>\n<p>\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u3092\u3054\u5229\u7528\u4e2d\u306e\u304a\u5ba2\u3055\u307e<\/p>\n<h2>\u76ee\u6b21<\/h2>\n<ul>\n<li><a href=\"#00\">\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u300d\u753b\u9762\u306e\u8aac\u660e<\/a><\/li>\n<li><a href=\"#01\">\u4f4f\u6240\u30fb\u6c0f\u540d\u7b49<\/a><\/li>\n<li><a href=\"#02\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a><\/li>\n<li><a href=\"#03\">\u6708\u5225\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u53ca\u3073\u4ed5\u5165\u91d1\u984d<\/a><\/li>\n<li><a href=\"#04\">\u7d66\u6599\u8cc3\u91d1\u306e\u5185\u8a33<\/a><\/li>\n<li><a href=\"#05\">\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u5185\u8a33<\/a><\/li>\n<li><a href=\"#06\">\u5730\u4ee3\u5bb6\u8cc3\u306e\u5185\u8a33<\/a><\/li>\n<li><a href=\"#07\">\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u306e\u8a08\u7b97<\/a><\/li>\n<li><a href=\"#08\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97<\/a><\/li>\n<li><a href=\"#09\">\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u306e\u660e\u7d30<\/a><\/li>\n<li><a href=\"#10\">\u4ed5\u5165\u91d1\u984d\u306e\u660e\u7d30<\/a><\/li>\n<li><a href=\"#11\">\u672c\u5e74\u4e2d\u306b\u304a\u3051\u308b\u7279\u6b8a\u4e8b\u60c5<\/a><\/li>\n<li><a href=\"#12\">\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97<\/a><\/li>\n<li><a href=\"#13\">\u5229\u5b50\u5272\u5f15\u6599\u306e\u5185\u8a33\uff08\u91d1\u878d\u6a5f\u95a2\u3092\u9664\u304f\uff09<\/a><\/li>\n<li><a href=\"#14\">\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u7b49\u306e\u5831\u916c\u30fb\u6599\u91d1\u306e\u5185\u8a33<\/a><\/li>\n<li><a href=\"#15\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a><\/li>\n<li><a href=\"#16\">\u88fd\u9020\u539f\u4fa1\u306e\u8a08\u7b97<\/a><\/li>\n<li><a href=\"#17\">\u53c2\u8003\u8cc7\u6599<\/a><\/li>\n<li><a href=\"#18\">\u64cd\u4f5c\u3067\u3054\u4e0d\u660e\u70b9\u304c\u3042\u308b\u5834\u5408\u306b\u306f<\/a><\/li>\n<\/ul>\n<h2 id=\"00\">\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u300d\u753b\u9762\u306e\u8aac\u660e<\/h3>\n<p>\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u300d\u753b\u9762\u3067\u306f\u3001\u4e8b\u696d\u53ce\u5165\u3068\u4e0d\u52d5\u7523\u53ce\u5165\u306b\u3064\u3044\u3066\u767b\u9332\u3067\u304d\u307e\u3059\u3002<br \/>\n\u81ea\u8eab\u306e\u7533\u544a\u5185\u5bb9\u306b\u3042\u308f\u305b\u3066\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\u300c\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u300d\u3092\u9078\u629e\u3057\u3001\u8a72\u5f53\u3059\u308b\u9805\u76ee\u3092\u5165\u529b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2022\/10\/2022-10-20_11h57_11.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2022\/10\/2022-10-20_11h57_11.png\" alt=\"\" \/><\/a><\/p>\n<div class=\"box-error\">\n<strong>\uff1c\u3054\u6ce8\u610f\uff1e<\/strong><br \/>\n\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 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\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<h2 id=\"01\">\u4f4f\u6240\u30fb\u6c0f\u540d\u7b49<\/h2>\n<p>\u672c\u9805\u3067\u306f\u3001\u300c\u4f4f\u6240\u300d\u300c\u6c0f\u540d\u300d\u7b49\u306e\u5404\u9805\u76ee\u306b\u767b\u9332\u5185\u5bb9\u3092\u53cd\u6620\u3055\u305b\u308b\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h00_30.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h00_30.png\" alt=\"\" width=\"650\" 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\/10.pdf\" target=\"_blank\" rel=\"nofollow\" class=\"blank\">\u6240\u5f97\u7a0e\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u4e00\u822c\u7528\uff09\u3010\u4ee4\u548c7\u5e74\u5206\u7528\u3011<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210\uff08\u4ee5\u4e0b\u540c\u3058\uff09<br \/>\n\uff082025\u5e7412\u670822\u65e5\uff09<\/small><\/span><\/p>\n<h3>\u4f4f\u6240<\/h3>\n<p>\u300c\u4f4f\u6240\u300d\u306b\u306f\u3001\u300c\u57fa\u672c\u60c5\u5831\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=basic_information\/declarer\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u6c0f\u540d\u30fb\u4f4f\u6240\u7b49<\/a>\u300d\u753b\u9762\u306e\u300c\u4f4f\u6240\u300d\u306b\u5165\u529b\u3057\u305f\u4f4f\u6240\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4e8b\u696d\u6240\u6240\u5728\u5730<\/h4>\n<p>\u81ea\u5b85\u3068\u306f\u5225\u306e\u4f4f\u6240\u306b\u4e8b\u52d9\u6240\u306a\u3069\u304c\u3042\u308b\u5834\u5408\u3001\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=basic_information\/declarer\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u6c0f\u540d\u30fb\u4f4f\u6240\u7b49<\/a>\u300d\u753b\u9762\u3067\u300c\u81ea\u5b85\u3068\u306f\u5225\u306e\u4f4f\u6240\u306b\u4e8b\u52d9\u6240\u306a\u3069\u304c\u3042\u308b\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u308b\u3053\u3068\u3067\u3001\u4e8b\u52d9\u6240\u306e\u4f4f\u6240\u3092\u5165\u529b\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>\u4e8b\u52d9\u6240\u306a\u3069\u306e\u6240\u5728\u5730\u3092\u7d0d\u7a0e\u5730\u3068\u3059\u308b\u5834\u5408<\/h4>\n<p>\u4e8b\u52d9\u6240\u306e\u4f4f\u6240\u3092\u5165\u529b\u3057\u3066\u300c\u4e8b\u52d9\u6240\u306a\u3069\u306e\u6240\u5728\u5730\u3092\u7d0d\u7a0e\u5730\u3068\u3059\u308b\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u308b\u3068\u3001\u300c\u90f5\u4fbf\u756a\u53f7\u300d\u306b\u5165\u529b\u3057\u305f\u90f5\u4fbf\u756a\u53f7\u3092\u3082\u3068\u306b\u81ea\u52d5\u5909\u63db\u3055\u308c\u305f\u4f4f\u6240\u304c\u300c\u4e8b\u52d9\u6240\u6240\u5728\u5730\u300d\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/01\/2025-01-20_20h36_00.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/01\/2025-01-20_20h36_00.png\" alt=\"\" width=\"450\" height=\"415\" \/><\/a><\/p>\n<div class=\"box-info\">\n\u300c\u4e8b\u52d9\u6240\u306a\u3069\u306e\u6240\u5728\u5730\u3092\u7d0d\u7a0e\u5730\u3068\u3059\u308b\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u308b\u3068\u3001\u300c\u4f4f\u6240\u300d\u306b\u3082\u300c\u4e8b\u696d\u6240\u6240\u5728\u5730\u300d\u3068\u540c\u3058\u5185\u5bb9\u304c\u53cd\u6620\u3057\u307e\u3059\u3002\n<\/div>\n<h3>\u696d\u7a2e\u540d<\/h3>\n<p>\u300c\u8077\u696d\u300d\u306b\u306f\u3001\u300c\u57fa\u672c\u60c5\u5831\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=basic_information\/declarer\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u6c0f\u540d\u30fb\u4f4f\u6240\u7b49<\/a>\u300d\u753b\u9762\u306e\u300c\u8077\u696d\u300d\u306b\u5165\u529b\u3057\u305f\u8077\u696d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5c4b\u53f7<\/h3>\n<p>\u300c\u5c4b\u53f7\u300d\u306b\u306f\u3001\u300c\u57fa\u672c\u60c5\u5831\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=basic_information\/declarer\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u6c0f\u540d\u30fb\u4f4f\u6240\u7b49<\/a>\u300d\u753b\u9762\u306e\u300c\u5c4b\u53f7\u30fb\u96c5\u53f7\u300d\u306b\u5165\u529b\u3057\u305f\u5c4b\u53f7\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6c0f\u540d<\/h3>\n<p>\u300c\u6c0f\u540d\u300d\u306b\u306f\u3001\u300c\u57fa\u672c\u60c5\u5831\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=basic_information\/declarer\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u6c0f\u540d\u30fb\u4f4f\u6240\u7b49<\/a>\u300d\u753b\u9762\u306e\u300c\u59d3\u300d\u300c\u540d\u300d\u304a\u3088\u3073\u300c\u30bb\u30a4\u300d\u300c\u30e1\u30a4\u300d\u306b\u5165\u529b\u3057\u305f\u6c0f\u540d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h3>\u96fb\u8a71\u756a\u53f7<\/h3>\n<h4>\u81ea\u5b85<\/h4>\n<p>\u300c\u96fb\u8a71\u756a\u53f7\uff08\u81ea\u5b85\uff09\u300d\u306b\u306f\u3001\u300c\u57fa\u672c\u60c5\u5831\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=basic_information\/declarer\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u6c0f\u540d\u30fb\u4f4f\u6240\u7b49<\/a>\u300d\u753b\u9762\u306e\u300c\u96fb\u8a71\u756a\u53f7\u300d\u306b\u5165\u529b\u3057\u305f\u96fb\u8a71\u756a\u53f7\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h4>\u4e8b\u52d9\u6240<\/h4>\n<p>\u300c\u96fb\u8a71\u756a\u53f7\uff08\u4e8b\u52d9\u6240\uff09\u300d\u306b\u306f\u3001\u300c\u57fa\u672c\u60c5\u5831\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=basic_information\/declarer\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u6c0f\u540d\u30fb\u4f4f\u6240\u7b49<\/a>\u300d\u753b\u9762\u306e\u300c\u4e8b\u52d9\u6240\u306a\u3069\u306e\u96fb\u8a71\u756a\u53f7\u300d\u306b\u5165\u529b\u3057\u305f\u96fb\u8a71\u756a\u53f7\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u4e8b\u52d9\u6240\u306a\u3069\u306e\u96fb\u8a71\u756a\u53f7\u300d\u306f\u3001\u300c\u81ea\u5b85\u3068\u306f\u5225\u306e\u4f4f\u6240\u306b\u4e8b\u52d9\u6240\u306a\u3069\u304c\u3042\u308b\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u308b\u3053\u3068\u3067\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/01\/2025-01-16_15h19_43.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/01\/2025-01-16_15h19_43.png\" alt=\"\" width=\"450\" height=\"415\" \/><\/a><\/p>\n<h3>\u52a0\u5165\u56e3\u4f53\u540d<\/h3>\n<p>\u300c\u52a0\u5165\u56e3\u4f53\u540d\u300d\u306b\u306f\u3001\u300c\u57fa\u672c\u60c5\u5831\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=basic_information\/declarer\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u6c0f\u540d\u30fb\u4f4f\u6240\u7b49<\/a>\u300d\u753b\u9762\u306e\u300c\u52a0\u5165\u56e3\u4f53\u540d\u300d\u306b\u5165\u529b\u3057\u305f\u52a0\u5165\u56e3\u4f53\u540d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f9d\u983c\u7a0e\u7406\u58eb\u7b49\u306e\u4e8b\u52d9\u6240\u6240\u5728\u5730<\/h3>\n<p>\u300c\u4f9d\u983c\u7a0e\u7406\u58eb\u7b49\u306e\u4e8b\u52d9\u6240\u6240\u5728\u5730\u300d\u306b\u306f\u3001\u300c\u57fa\u672c\u60c5\u5831\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=basic_information\/requested_tax_accountant\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u4f9d\u983c\u7a0e\u7406\u58eb\u7b49<\/a>\u300d\u753b\u9762\u306e\u300c\u4f9d\u983c\u7a0e\u7406\u58eb\u7b49\u306e\u4e8b\u52d9\u6240\u6240\u5728\u5730\u300d\u306b\u5165\u529b\u3057\u305f\u4f9d\u983c\u7a0e\u7406\u58eb\u7b49\u306e\u4e8b\u52d9\u6240\u6240\u5728\u5730\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f9d\u983c\u7a0e\u7406\u58eb\u7b49\u306e\u6c0f\u540d\uff08\u540d\u79f0\uff09<\/h3>\n<p>\u300c\u4f9d\u983c\u7a0e\u7406\u58eb\u7b49\u306e\u6c0f\u540d\uff08\u540d\u79f0\uff09\u300d\u306b\u306f\u3001\u300c\u57fa\u672c\u60c5\u5831\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=basic_information\/requested_tax_accountant\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u4f9d\u983c\u7a0e\u7406\u58eb\u7b49<\/a>\u300d\u753b\u9762\u306e\u300c\u4f9d\u983c\u7a0e\u7406\u58eb\u7b49\u306e\u6c0f\u540d\u30fb\u540d\u79f0\u300d\u306b\u5165\u529b\u3057\u305f\u4f9d\u983c\u7a0e\u7406\u58eb\u7b49\u306e\u6c0f\u540d\u3084\u540d\u79f0\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f9d\u983c\u7a0e\u7406\u58eb\u7b49\u306e\u96fb\u8a71\u756a\u53f7<\/h3>\n<p>\u300c\u4f9d\u983c\u7a0e\u7406\u58eb\u7b49\u306e\u96fb\u8a71\u756a\u53f7\u300d\u306b\u306f\u3001\u300c\u57fa\u672c\u60c5\u5831\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=basic_information\/requested_tax_accountant\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u4f9d\u983c\u7a0e\u7406\u58eb\u7b49<\/a>\u300d\u753b\u9762\u306e\u300c\u4f9d\u983c\u7a0e\u7406\u58eb\u7b49\u306e\u96fb\u8a71\u756a\u53f7\u300d\u306b\u5165\u529b\u3057\u305f\u4f9d\u983c\u7a0e\u7406\u58eb\u7b49\u306e\u96fb\u8a71\u756a\u53f7\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"02\">\u640d\u76ca\u8a08\u7b97\u66f8<\/h2>\n<p>\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u306b\u306f\u3001\u300c\u5404\u7a2e\u8a2d\u5b9a\u300d\uff1e\u300c\u52d8\u5b9a\u79d1\u76ee\u300d\uff1e\u300c<a href=\"https:\/\/accounting.moneyforward.com\/pl_items\" target=\"_blank\" class=\"key\" rel=\"noopener\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u300d\u753b\u9762\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b<strong>\u6c7a\u7b97\u66f8\u79d1\u76ee\u3054\u3068<\/strong>\u306b\u96c6\u8a08\u3055\u308c\u305f\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h04_53.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h04_53.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><\/p>\n<p>\u53cd\u6620\u3057\u3066\u3044\u308b\u91d1\u984d\u306f\u3001\u300c\u6c7a\u7b97\u30fb\u7533\u544a\u300d\uff1e\u300c<a class=\"key\" href=\"https:\/\/accounting.moneyforward.com\/bs\" target=\"_blank\" rel=\"nofollow noopener\">\u6c7a\u7b97\u66f8<\/a>\u300d\u753b\u9762\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<br \/>\n\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\u306e\u91d1\u984d\u306f\u3001\u300c\u4f1a\u8a08\u5e33\u7c3f\u300d\uff1e\u300c<a href=\"https:\/\/accounting.moneyforward.com\/balance_books\/tb\" rel=\"nofollow\" target=\"_blank\" class=\"key\">\u6b8b\u9ad8\u8a66\u7b97\u8868<\/a>\u300d\uff1e\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u753b\u9762\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"box-info\">\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u300c\u6c7a\u7b97\u66f8\u79d1\u76ee\u300d\u3068\u300c\u52d8\u5b9a\u79d1\u76ee\u300d\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/support\/tax-return\/tax-return-guide\/taxreturn-2017\/tr08.html\" rel=\"noopener\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u306e\u30ac\u30a4\u30c9\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u300c\u5404\u7a2e\u8a2d\u5b9a\u300d\uff1e\u300c\u52d8\u5b9a\u79d1\u76ee\u300d\uff1e\u300c<a href=\"https:\/\/accounting.moneyforward.com\/pl_re_items\" target=\"_blank\" class=\"key\" rel=\"noopener\">\u4e0d\u52d5\u7523\u6240\u5f97<\/a>\u300d\u753b\u9762\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u7528\u3057\u3066\u767b\u9332\u3057\u305f\u4e0d\u52d5\u7523\u306e\u58f2\u4e0a\u3084\u7d4c\u8cbb\u306f\u3001\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u4e0d\u52d5\u7523\u7528\uff09\u300d\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2022\/12\/2022-12-13_16h23_24.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2022\/12\/2022-12-13_16h23_24.png\" alt=\"\" width=\"550\" height=\"415\" \/><\/a>\n<\/div>\n<h3>(44)\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d<\/h3>\n<p>\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=\/\" target=\"_blank\" class=\"key\" rel=\"noopener\">\u7533\u544a\u60c5\u5831<\/a>\u300d\u753b\u9762\u306e\u300c\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u300d\u3067\u9078\u629e\u3057\u305f\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u3068\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u300c(43)\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u524d\u306e\u6240\u5f97\u91d1\u984d\u300d\u3067\u7b97\u51fa\u3055\u308c\u305f\u91d1\u984d\u306e\u3046\u3061\u3001\u5c11\u306a\u3044\u65b9\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<p>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306e\u6d41\u308c\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\/tax-return-guide\/flow\/bs05.html\" target=\"_blank\" class=\"btn\" rel=\"noopener\">\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u53ce\u652f\u5185\u8a33\u66f8\uff09\u300d\u3068\u300c\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u300d\u306e\u8a08\u7b97\u306e\u6d41\u308c<\/a><\/p>\n<div class=\"box-info\">\n\u4e8b\u696d\u6240\u5f97\u3068\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u4e00\u822c\u7528\uff09\u300d\u306e2\u30da\u30fc\u30b8\u76ee\u306b\u3042\u308b\u300c<a href=\"#07\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97<\/a>\u300d\u3067\u7b97\u51fa\u3055\u308c\u305f\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002\n<\/div>\n<h2 id=\"03\">\u6708\u5225\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u53ca\u3073\u4ed5\u5165\u91d1\u984d<\/h2>\n<p>\u672c\u9805\u3067\u306f\u3001\u300c\u6708\u5225\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u53ca\u3073\u4ed5\u5165\u91d1\u984d\u300d\u306e\u5404\u9805\u76ee\u306b\u91d1\u984d\u3092\u53cd\u6620\u3059\u308b\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h09_03.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h09_03.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><\/p>\n<h3>\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d<\/h3>\n<h4>\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d<\/h4>\n<p>\u300c\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u300d\u306b\u306f\u3001\u300c\u4f1a\u8a08\u5e33\u7c3f\u300d\uff1e\u300c<a href=\"https:\/\/accounting.moneyforward.com\/balance_books\/tb_transition_monthly\" rel=\"nofollow\" target=\"_blank\" class=\"key\">\u63a8\u79fb\u8868<\/a>\u300d\uff1e\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u753b\u9762\u306e\u5404\u6708\u306e\u300c\u58f2\u4e0a\u9ad8\u300d\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h4>\u5bb6\u4e8b\u6d88\u8cbb\u7b49<\/h4>\n<p>\u300c\u5bb6\u4e8b\u6d88\u8cbb\u7b49\u300d\u306b\u306f\u3001\u300c\u4f1a\u8a08\u5e33\u7c3f\u300d\uff1e\u300c<a href=\"https:\/\/accounting.moneyforward.com\/balance_books\/tb\" rel=\"nofollow\" target=\"_blank\" class=\"key\">\u6b8b\u9ad8\u8a66\u7b97\u8868<\/a>\u300d\uff1e\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u753b\u9762\u306e\u300c\u5bb6\u4e8b\u6d88\u8cbb\u7b49\u300d\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h4>\u96d1\u53ce\u5165<\/h4>\n<p>\u300c\u96d1\u53ce\u5165\u300d\u306b\u306f\u3001\uff1e\u300c<a href=\"https:\/\/accounting.moneyforward.com\/balance_books\/tb\" rel=\"nofollow\" target=\"_blank\" class=\"key\">\u6b8b\u9ad8\u8a66\u7b97\u8868<\/a>\u300d\uff1e\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u753b\u9762\u306e\u300c\u96d1\u53ce\u5165\u300d\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h4>\u3046\u3061\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61<\/h4>\n<p>\u300c\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u300d\u306e\u300c\u3046\u3061\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u300d\u306b\u306f\u3001\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u300d\uff1e\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/sales_and_payments\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u30fb\u4ed5\u5165\u91d1\u984d<\/a>\u300d\u753b\u9762\u306e\u300c\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u306e\u3046\u3061\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u300d\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4ed5\u5165\u91d1\u984d<\/h3>\n<h4>\u4ed5\u5165\u91d1\u984d<\/h4>\n<p>\u300c\u4ed5\u5165\u91d1\u984d\u300d\u306b\u306f\u3001\u300c<a href=\"https:\/\/accounting.moneyforward.com\/balance_books\/tb_transition_monthly\" rel=\"nofollow\" target=\"_blank\" class=\"key\">\u63a8\u79fb\u8868<\/a>\u300d\uff1e\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u753b\u9762\u306e\u5404\u6708\u306e\u300c\u4ed5\u5165\u9ad8\u300d\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h4>\u3046\u3061\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61<\/h4>\n<p>\u300c\u4ed5\u5165\u91d1\u984d\u300d\u306e\u300c\u3046\u3061\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u300d\u306b\u306f\u3001\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u300d\uff1e\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/sales_and_payments\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u30fb\u4ed5\u5165\u91d1\u984d<\/a>\u300d\u753b\u9762\u306e\u300c\u4ed5\u5165\u91d1\u984d\u306e\u3046\u3061\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u300d\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\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\/shohi\/6102.htm\" target=\"_blank\" rel=\"nofollow noopener\" class=\"blank\">No.6102\u2003\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2 id=\"04\">\u7d66\u6599\u8cc3\u91d1\u306e\u5185\u8a33<\/h2>\n<p>\u300c\u7d66\u6599\u8cc3\u91d1\u306e\u5185\u8a33\u300d\u306b\u306f\u3001\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/employee_salary\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u7d66\u6599\u8cc3\u91d1\u306e\u5185\u8a33<\/a>\u300d\u753b\u9762\u3067\u767b\u9332\u3057\u305f\u5f93\u696d\u54e1\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u3078\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3084\u8cde\u4e0e\u7b49\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h12_05.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h12_05.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><\/p>\n<h3>\u305d\u306e\u4ed6\uff08\u3000\u4eba\u5206\uff09<\/h3>\n<p>5\u540d\u4ee5\u4e0a\u306e\u5f93\u696d\u54e1\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u7d66\u6599\u8cc3\u91d1\u306e\u5185\u8a33\u3092\u5165\u529b\u3057\u305f\u5834\u5408\u306f\u3001\u300c\u305d\u306e\u4ed6\uff08\u3000\u4eba\u5206\uff09\u300d\u306b5\u540d\u4ee5\u964d\u306e\u7d66\u6599\u8cc3\u91d1\u306e\u5185\u8a33\u304c\u5408\u7b97\u3055\u308c\u3066\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_11h30_04.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_11h30_04.png\" alt=\"\" width=\"500\" height=\"415\" \/><\/a><\/p>\n<h2 id=\"05\">\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u5185\u8a33<\/h2>\n<p>\u300c\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u5185\u8a33\u300d\u306b\u306f\u3001\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/family_employee_salary\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u5185\u8a33<\/a>\u300d\u753b\u9762\u3067\u767b\u9332\u3057\u305f\u5c02\u5f93\u8005\u3078\u652f\u6255\u3063\u305f\u7d66\u4e0e\u91d1\u984d\u7b49\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h14_40.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h14_40.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><\/p>\n<p>\u5165\u529b\u65b9\u6cd5\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\/faq\/documentation\/do04.html\" target=\"_blank\" class=\"btn\" rel=\"noopener\">Q. \u300c\u5c02\u5f93\u8005\u7d66\u4e0e\u300d\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u5165\u529b\u7b87\u6240\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/p>\n<h3>\u305d\u306e\u4ed6\uff08\u3000\u4eba\u5206\uff09<\/h3>\n<p>5\u540d\u4ee5\u4e0a\u306e\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u5185\u8a33\u3092\u5165\u529b\u3057\u305f\u5834\u5408\u306f\u3001\u300c\u305d\u306e\u4ed6\uff08\u3000\u4eba\u5206\uff09\u300d\u306b4\u540d\u4ee5\u964d\u306e\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u5185\u8a33\u304c\u5408\u7b97\u3055\u308c\u3066\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_11h40_01.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_11h40_01.png\" alt=\"\" width=\"500\" height=\"415\" \/><\/a><\/p>\n<p>\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\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\/2075.htm\" class=\"blank\" target=\"_blank\" rel=\"noopener\">No.2075\u2003\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u3068\u4e8b\u696d\u5c02\u5f93\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2 id=\"06\">\u5730\u4ee3\u5bb6\u8cc3\u306e\u5185\u8a33<\/h2>\n<p>\u300c\u5730\u4ee3\u5bb6\u8cc3\u306e\u5185\u8a33\u300d\u306b\u306f\u3001\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/land_and_house_rent\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u5730\u4ee3\u5bb6\u8cc3\u306e\u5185\u8a33<\/a>\u300d\u753b\u9762\u3067\u767b\u9332\u3057\u305f\u5e97\u8217\u3084\u5009\u5eab\u306e\u5730\u4ee3\u5bb6\u8cc3\u306e\u5185\u8a33\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h17_18.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h17_18.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><\/p>\n<h3>\u307b\u304b<\/h3>\n<p>3\u4ef6\u4ee5\u4e0a\u306e\u5730\u4ee3\u5bb6\u8cc3\u306e\u5185\u8a33\u3092\u5165\u529b\u3057\u305f\u5834\u5408\u306f\u3001\u300c\u307b\u304b\u300d\u306b2\u4ef6\u76ee\u4ee5\u964d\u306e\u5730\u4ee3\u5bb6\u8cc3\u306e\u5185\u8a33\u304c\u5408\u7b97\u3055\u308c\u3066\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_11h48_26.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_11h48_26.png\" alt=\"\" width=\"500\" height=\"415\" \/><\/a><\/p>\n<h2 id=\"07\">\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u306e\u8a08\u7b97<\/h2>\n<p>\u672c\u9805\u3067\u306f\u3001\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u306e\u8a08\u7b97\u300d\u306e\u5404\u9805\u76ee\u306b\u91d1\u984d\u3092\u53cd\u6620\u3055\u305b\u308b\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h19_48.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h19_48.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><\/p>\n<h3>(1)\u500b\u5225\u8a55\u4fa1\u306b\u3088\u308b\u672c\u5e74\u5206\u7e70\u5165\u984d<\/h3>\n<p>\u300c\u500b\u5225\u8a55\u4fa1\u306b\u3088\u308b\u672c\u5e74\u5206\u7e70\u5165\u984d\u300d\u306b\u306f\u3001\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/bad_debt_expense\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d<\/a>\u300d\u753b\u9762\u306e\u300c\u500b\u5225\u8a55\u4fa1\u306b\u3088\u308b\u672c\u5e74\u5206\u7e70\u5165\u984d\u300d\u306b\u767b\u9332\u3057\u305f\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box-info\">\n\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u500b\u5225\u8a55\u4fa1\u306b\u3088\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u7533\u544a\u3059\u308b\u5834\u5408\u306b\u5fc5\u8981\u3068\u306a\u308b\u300c\u500b\u5225\u8a55\u4fa1\u306b\u3088\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u95a2\u3059\u308b\u660e\u7d30\u300d\u306b\u306f\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u305b\u3093\u3002<br \/>\n\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u66f8\u985e\u3092\u63d0\u51fa\u3059\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\" class=\"allow\">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>(2)\u4e00\u62ec\u8a55\u4fa1\u306b\u3088\u308b\u672c\u5e74\u5206\u7e70\u5165\u984d \u2013 \u5e74\u672b\u306b\u304a\u3051\u308b\u4e00\u62ec\u8a55\u4fa1\u306b\u3088\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7e70\u5165\u308c\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc3\u91d1\u306e\u5408\u8a08\u984d<\/h3>\n<p>\u672c\u9805\u76ee\u306b\u306f\u3001\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/bad_debt_expense\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d<\/a>\u300d\u753b\u9762\u306e\u300c\u7e70\u5165\u308c\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc3\u91d1\u306e\u5408\u8a08\u984d\u300d\u306b\u767b\u9332\u3057\u305f\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h3>(3)\u4e00\u62ec\u8a55\u4fa1\u306b\u3088\u308b\u672c\u5e74\u5206\u7e70\u5165\u984d \u2013 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\/>\n\u300c\u672c\u5e74\u5206\u7e70\u5165\u9650\u5ea6\u984d\u306e\u5272\u5408\u300d\u3067\u306f\u3001\u300c\u91d1\u878d\u696d\u306e\u5834\u5408\uff1a3.3%\u300d\u307e\u305f\u306f\u300c\u91d1\u878d\u696d\u4ee5\u59165.5\uff05\u300d\u3092\u9078\u629e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2022\/12\/2022-12-13_14h57_03.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2022\/12\/2022-12-13_14h57_03.png\" alt=\"\" width=\"350\" height=\"415\" \/><\/a><\/p>\n<h3>(4)\u4e00\u62ec\u8a55\u4fa1\u306b\u3088\u308b\u672c\u5e74\u5206\u7e70\u5165\u984d \u2013 \u672c\u5e74\u5206\u7e70\u5165\u984d<\/h3>\n<p>\u300c(4)\u4e00\u62ec\u8a55\u4fa1\u306b\u3088\u308b\u672c\u5e74\u5206\u7e70\u5165\u984d \u2013 \u672c\u5e74\u5206\u7e70\u5165\u984d\u300d\u306b\u306f\u3001\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/bad_debt_expense\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d<\/a>\u300d\u753b\u9762\u306e\u300c\u672c\u5e74\u5206\u7e70\u5165\u984d\u300d\u306b\u767b\u9332\u3057\u305f\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c(3)\u4e00\u62ec\u8a55\u4fa1\u306b\u3088\u308b\u672c\u5e74\u5206\u7e70\u5165\u984d \u2013 \u672c\u5e74\u5206\u7e70\u5165\u9650\u5ea6\u984d\u300d\u3067\u9078\u629e\u3057\u305f\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u7b97\u51fa\u3055\u308c\u305f\u7e70\u8d8a\u9650\u5ea6\u984d\u3092\u8d85\u3048\u305f\u91d1\u984d\u3092\u5165\u529b\u3057\u305f\u5834\u5408\u306f\u30a8\u30e9\u30fc\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2022\/12\/2022-12-13_16h06_03.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2022\/12\/2022-12-13_16h06_03.png\" alt=\"\" width=\"350\" height=\"415\" \/><\/a><\/p>\n<h3>(5)\u672c\u5e74\u5206\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d<\/h3>\n<p>\u300c\u672c\u5e74\u5206\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u300d\u306f\u3001\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/bad_debt_expense\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d<\/a>\u300d\u753b\u9762\u3067\u767b\u9332\u3057\u305f\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u81ea\u52d5\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.keisan.nta.go.jp\/r7yokuaru\/aoiroshinkoku\/hikiatekin\/kakushuhikiatekin\/kashidaorekeisan.html\" class=\"blank\" target=\"_blank\" rel=\"noopener\">\u8cb8\u5012\u5f15\u5f53\u91d1\u52d8\u5b9a\u3078\u306e\u7e70\u5165\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/pdf\/10-04.pdf\" class=\"blank\" target=\"_blank\" rel=\"noopener\">\u500b\u5225\u8a55\u4fa1\u306b\u3088\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2 id=\"08\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97<\/h2>\n<p>\u672c\u9805\u3067\u306f\u3001\u300c\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u300d\u306e\u5404\u9805\u76ee\u306b\u91d1\u984d\u3092\u53cd\u6620\u3055\u305b\u308b\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h23_49.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h23_49.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><\/p>\n<h3>(6)\u672c\u5e74\u5206\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d<\/h3>\n<p>\u300c\u672c\u5e74\u5206\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u300d\u306b\u306f\u3001\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u4e0d\u52d5\u7523\u6240\u5f97\u7528\uff09\u300d\u306e1\u30da\u30fc\u30b8\u76ee\u306b\u3042\u308b\u300c(21)\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u524d\u306e\u6240\u5f97\u91d1\u984d\u300d\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h3>(7)\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u524d\u306e\u6240\u5f97\u91d1\u984d<\/h3>\n<p>\u300c\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u524d\u306e\u6240\u5f97\u91d1\u984d\u300d\u306b\u306f\u3001\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u4e00\u822c\u7528\uff09\u300d\u306e1\u30da\u30fc\u30b8\u76ee\u306b\u3042\u308b\u300c(43)\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u524d\u306e\u6240\u5f97\u91d1\u984d\u300d\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n\u8d64\u5b57\u306e\u5834\u5408\u306f\u300c0\u300d\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>(8)65\u4e07\u5186\u53c8\u306f55\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408 \u2013 65\u4e07\u5186\u53c8\u306f55\u4e07\u5186\u3068(6)\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u65b9\u306e\u91d1\u984d<\/h3>\n<p>\u672c\u9805\u76ee\u306b\u306f\u3001\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=\/\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u7533\u544a\u60c5\u5831<\/a>\u300d\u753b\u9762\u306e\u300c\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u300d\u306765\u4e07\u5186\u307e\u305f\u306f55\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u9078\u629e\u3057\u305f\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u3068\u300c(6)\u672c\u5e74\u5206\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u300d\u3067\u7b97\u51fa\u3055\u308c\u305f\u91d1\u984d\u306e\u3046\u3061\u3001\u5c11\u306a\u3044\u65b9\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h3>(9)65\u4e07\u5186\u53c8\u306f55\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408 \u2013 \u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d<\/h3>\n<p>\u672c\u9805\u76ee\u306b\u306f\u3001\u300c\u7533\u544a\u60c5\u5831\u300d\u753b\u9762\u306e\u300c\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u300d\u3067\u9078\u629e\u3057\u305f\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\uff0865\u4e07\u5186\u30fb55\u4e07\u5186\uff09\u304b\u3089\u300c(8)65\u4e07\u5186\u53c8\u306f55\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408 \u2013 65\u4e07\u5186\u53c8\u306f55\u4e07\u5186\u3068(6)\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u65b9\u306e\u91d1\u984d\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3068\u3001\u300c(7)\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u524d\u306e\u6240\u5f97\u91d1\u984d\u300d\u306e\u3046\u3061\u3001\u5c11\u306a\u3044\u65b9\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h3>(8)\u4e0a\u8a18\u4ee5\u5916\u306e\u5834\u5408 \u2013 10\u4e07\u5186\u3068(6)\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u65b9\u306e\u91d1\u984d<\/h3>\n<p>\u672c\u9805\u76ee\u306b\u306f\u3001\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=\/\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u7533\u544a\u60c5\u5831<\/a>\u300d\u753b\u9762\u306e\u300c\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u300d\u306710\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u300110\u4e07\u5186\u3068\u300c(6)\u672c\u5e74\u5206\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u300d\u3067\u7b97\u51fa\u3055\u308c\u305f\u91d1\u984d\u306e\u3046\u3061\u3001\u5c11\u306a\u3044\u65b9\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h3>(9)\u4e0a\u8a18\u4ee5\u5916\u306e\u5834\u5408 \u2013 \u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d<\/h3>\n<p>\u300c(9)\u4e0a\u8a18\u4ee5\u5916\u306e\u5834\u5408 \u2013 \u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u300d\u306b\u306f\u3001\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=\/\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u7533\u544a\u60c5\u5831<\/a>\u300d\u753b\u9762\u306e\u300c\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u300d\u3067\u9078\u629e\u3057\u305f10\u4e07\u5186\u304b\u3089\u300c(8)\u4e0a\u8a18\u4ee5\u5916\u306e\u5834\u5408 \u2013 10\u4e07\u5186\u3068(6)\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u65b9\u306e\u91d1\u984d\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3068\u3001\u300c(7)\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u524d\u306e\u6240\u5f97\u91d1\u984d\u300d\u306e\u3046\u3061\u3001\u5c11\u306a\u3044\u65b9\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<p>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306e\u6d41\u308c\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\/tax-return-guide\/flow\/bs05.html\" target=\"_blank\" class=\"btn\" rel=\"noopener\">\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u53ce\u652f\u5185\u8a33\u66f8\uff09\u300d\u3068\u300c\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u300d\u306e\u8a08\u7b97\u306e\u6d41\u308c<\/a><\/p>\n<h2 id=\"09\">\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u306e\u660e\u7d30<\/h2>\n<p>\u300c\u58f2\u4e0a(\u53ce\u5165)\u91d1\u984d\u306e\u660e\u7d30\u300d\u306b\u306f\u3001\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u300d\uff1e\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/sales_and_payments\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u30fb\u4ed5\u5165\u91d1\u984d<\/a>\u300d\u753b\u9762\u306e\u300c\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u306e\u660e\u7d30\u300d\u306b\u767b\u9332\u3057\u305f\u5185\u5bb9\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h31_04.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h31_04.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><br \/>\n\u5165\u529b\u65b9\u6cd5\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\/faq\/documentation\/do21.html\" target=\"_blank\" class=\"btn\">Q. \u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u306e\u300c\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u306e\u660e\u7d30\u300d\u3068\u300c\u4ed5\u5165\u91d1\u984d\u306e\u660e\u7d30\u300d\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/p>\n<div class=\"box-info\">\n\u300c\u5404\u7a2e\u8a2d\u5b9a\u300d\uff1e\u300c<a href=\"https:\/\/accounting.moneyforward.com\/trade_partners\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u53d6\u5f15\u5148<\/a>\u300d\u753b\u9762\u3067\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u756a\u53f7\u300d\u3092\u767b\u9332\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3001\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/sales_and_payments\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u30fb\u4ed5\u5165\u91d1\u984d<\/a>\u300d\u753b\u9762\u3067\u767b\u9332\u756a\u53f7\u3092\u5165\u529b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\n<\/div>\n<h3>\u4e0a\u8a18\u4ee5\u5916\u306e\u58f2\u4e0a\u5148\u306e\u8a08\uff08\u96d1\u53ce\u5165\u3092\u542b\u3080\uff09<\/h3>\n<p>\u300c\u4e0a\u8a18\u4ee5\u5916\u306e\u58f2\u4e0a\u5148\u306e\u8a08\uff08\u96d1\u53ce\u5165\u3092\u542b\u3080\uff09\u300d\u306b\u306f\u3001\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u4e00\u822c\u7528\uff09\u300d\u306e<a href=\"#02\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306e\u300c(1)\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\uff08\u96d1\u53ce\u5165\u3092\u542b\u3080\uff09\u300d\u304b\u3089\u3001\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/sales_and_payments\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u30fb\u4ed5\u5165\u91d1\u984d<\/a>\u300d\u753b\u9762\u306e\u300c\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u306e\u660e\u7d30\u300d\u3067\u5165\u529b\u3057\u305f\u58f2\u4e0a\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_14h11_11.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_14h11_11.png\" alt=\"\" width=\"500\" height=\"415\" \/><\/a><\/p>\n<h3>\u8a08<\/h3>\n<p>\u300c\u8a08\u300d\u306b\u306f\u3001\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u4e00\u822c\u7528\uff09\u300d\u306e<a href=\"#02\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306e\u300c(1)\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\uff08\u96d1\u53ce\u5165\u3092\u542b\u3080\uff09\u300d\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"10\">\u4ed5\u5165\u91d1\u984d\u306e\u660e\u7d30<\/h2>\n<p>\u300c\u4ed5\u5165\u91d1\u984d\u306e\u660e\u7d30\u300d\u306b\u306f\u3001\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u300d\uff1e\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/sales_and_payments\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u58f2\u4e0a(\u53ce\u5165)\u91d1\u984d\u30fb\u4ed5\u5165\u91d1\u984d<\/a>\u300d\u753b\u9762\u306e\u300c\u4ed5\u5165\u91d1\u984d\u306e\u660e\u7d30\u300d\u306b\u767b\u9332\u3057\u305f\u5185\u5bb9\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h34_25.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-22_19h34_25.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><\/p>\n<p>\u5165\u529b\u65b9\u6cd5\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\/faq\/documentation\/do21.html\" target=\"_blank\" class=\"btn\">Q. \u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u306e\u300c\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u306e\u660e\u7d30\u300d\u3068\u300c\u4ed5\u5165\u91d1\u984d\u306e\u660e\u7d30\u300d\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/p>\n<div class=\"box-info\">\n\u300c\u5404\u7a2e\u8a2d\u5b9a\u300d\uff1e\u300c<a href=\"https:\/\/accounting.moneyforward.com\/trade_partners\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u53d6\u5f15\u5148<\/a>\u300d\u753b\u9762\u3067\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u756a\u53f7\u300d\u3092\u767b\u9332\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3001\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/sales_and_payments\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u30fb\u4ed5\u5165\u91d1\u984d<\/a>\u300d\u753b\u9762\u3067\u767b\u9332\u756a\u53f7\u3092\u5165\u529b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\n<\/div>\n<h3>\u4e0a\u8a18\u4ee5\u5916\u306e\u4ed5\u5165\u5148\u306e\u8a08<\/h3>\n<p>\u300c\u4e0a\u8a18\u4ee5\u5916\u306e\u4ed5\u5165\u5148\u306e\u8a08\u300d\u306b\u306f\u3001\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u4e00\u822c\u7528\uff09\u300d\u306e<a href=\"#02\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306e\u300c(3)\u4ed5\u5165\u91d1\u984d\uff08\u88fd\u54c1\u88fd\u9020\u539f\u4fa1\uff09\u300d\u304b\u3089\u3001\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/sales_and_payments\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u30fb\u4ed5\u5165\u91d1\u984d<\/a>\u300d\u753b\u9762\u306e\u300c\u4ed5\u5165\u91d1\u984d\u306e\u660e\u7d30\u300d\u3067\u5165\u529b\u3057\u305f\u4ed5\u5165\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_14h11_11-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_14h11_11-1.png\" alt=\"\" width=\"500\" height=\"415\" \/><\/a><\/p>\n<h3>\u8a08<\/h3>\n<p>\u300c\u8a08\u300d\u306b\u306f\u3001\u300c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u4e00\u822c\u7528\uff09\u300d\u306e<a href=\"#02\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306e\u300c(3)\u4ed5\u5165\u91d1\u984d\uff08\u88fd\u54c1\u88fd\u9020\u539f\u4fa1\uff09\u300d\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"11\">\u672c\u5e74\u4e2d\u306b\u304a\u3051\u308b\u7279\u6b8a\u4e8b\u60c5<\/h2>\n<p>\u300c\u672c\u5e74\u4e2d\u306b\u304a\u3051\u308b\u7279\u6b8a\u4e8b\u60c5\u300d\u306b\u306f\u3001\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/special_circumstance\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u672c\u5e74\u4e2d\u306b\u304a\u3051\u308b\u7279\u6b8a\u4e8b\u60c5<\/a>\u300d\u753b\u9762\u3067\u767b\u9332\u3057\u305f\u5185\u5bb9\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_11h51_57-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_11h51_57-2.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><\/p>\n<h2 id=\"12\">\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97<\/h2>\n<p>\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u300d\u306b\u306f\u3001\u300c\u6c7a\u7b97\u30fb\u7533\u544a\u300d\uff1e\u300c<a href=\"https:\/\/accounting.moneyforward.com\/fixed_assets\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<\/a>\u300d\u753b\u9762\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u60c5\u5831\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_11h51_57-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_11h51_57-3.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><\/p>\n<p>\u53cd\u6620\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u306e\u9805\u76ee\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\/fixed-asset-register.html\" target=\"_blank\" class=\"btn\" rel=\"noopener\">Q. \u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u306e\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u300d\u306b\u53cd\u6620\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u306e\u9805\u76ee\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/p>\n<p>\u767b\u9332\u3057\u305f\u5185\u5bb9\u304c\u53cd\u6620\u3055\u308c\u306a\u3044\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\/error-acount\/ea04.html\" target=\"_blank\" class=\"btn\" rel=\"noopener\">Q. \u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u3042\u308b\u300c(18)\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u3068\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u300d\u6b04\u306b\u91d1\u984d\u304c\u53cd\u6620\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u304b\uff1f<\/a><\/p>\n<h2 id=\"13\">\u5229\u5b50\u5272\u5f15\u6599\u306e\u5185\u8a33\uff08\u91d1\u878d\u6a5f\u95a2\u3092\u9664\u304f\uff09<\/h2>\n<p>\u300c\u5229\u5b50\u5272\u5f15\u6599\u306e\u5185\u8a33\uff08\u91d1\u878d\u6a5f\u95a2\u3092\u9664\u304f\uff09\u300d\u306b\u306f\u3001\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/interest_and_discount_expense\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u5229\u5b50\u5272\u5f15\u6599\u306e\u5185\u8a33<\/a>\u300d\u753b\u9762\u3067\u767b\u9332\u3057\u305f\u3001\u91d1\u878d\u6a5f\u95a2\u4ee5\u5916\u306e\u5404\u652f\u6255\u5148\u306b\u5bfe\u3059\u308b\u5229\u5b50\u5272\u5f15\u6599\u7b49\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_11h51_57-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_11h51_57-4.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><\/p>\n<h3>\u307b\u304b<\/h3>\n<p>3\u4ef6\u4ee5\u4e0a\u306e\u5229\u5b50\u5272\u5f15\u6599\u306e\u5185\u8a33\u3092\u5165\u529b\u3057\u305f\u5834\u5408\u306f\u3001\u300c\u307b\u304b\u300d\u306b2\u4ef6\u76ee\u4ee5\u964d\u306e\u5229\u5b50\u5272\u5f15\u6599\u306e\u5185\u8a33\u304c\u5408\u7b97\u3055\u308c\u3066\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_14h49_34.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_14h49_34.png\" alt=\"\" width=\"400\" height=\"415\" \/><\/a><\/p>\n<h2 id=\"14\">\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u7b49\u306e\u5831\u916c\u30fb\u6599\u91d1\u306e\u5185\u8a33<\/h2>\n<p>\u300c\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u7b49\u306e\u5831\u916c\u30fb\u6599\u91d1\u306e\u5185\u8a33\u300d\u306b\u306f\u3001\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=financial_statement\/common\/counselor_fee\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u7b49\u306e\u5831\u916c\u30fb\u6599\u91d1\u306e\u5185\u8a33<\/a>\u300d\u753b\u9762\u3067\u767b\u9332\u3057\u305f\u3001\u672c\u5e74\u4e2d\u306b\u7a0e\u7406\u58eb\u3084\u5f01\u8b77\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u306a\u3069\u306b\u652f\u6255\u3046\u3053\u3068\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5831\u916c\u3084\u6599\u91d1\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_11h51_57-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_11h51_57-5.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><\/p>\n<h3>\u307b\u304b<\/h3>\n<p>3\u4ef6\u4ee5\u4e0a\u306e\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u7b49\u306e\u5831\u916c\u30fb\u6599\u91d1\u306e\u5185\u8a33\u3092\u5165\u529b\u3057\u305f\u5834\u5408\u306f\u3001\u300c\u307b\u304b\u300d\u306b2\u4ef6\u76ee\u4ee5\u964d\u306e\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u7b49\u306e\u5831\u916c\u30fb\u6599\u91d1\u306e\u5185\u8a33\u304c\u5408\u7b97\u3055\u308c\u3066\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_14h50_30.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_14h50_30.png\" alt=\"\" width=\"400\" height=\"415\" \/><\/a><\/p>\n<p>\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u7b49\u306b\u652f\u6255\u3046\u5831\u916c\u306b\u3064\u3044\u3066\u306f\u3001\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\/gensen\/2798.htm\" target=\"_blank\" rel=\"nofollow noopener\" class=\"blank\">No.2798\u2003\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u7b49\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1\uff5c\u56fd\u7a0e\u5e81 <\/a><\/p>\n<h2 id=\"15\">\u8cb8\u501f\u5bfe\u7167\u8868<\/h2>\n<p>\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u306b\u306f\u3001\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u3067\u4ed5\u8a33\u767b\u9332\u3057\u305f\u8cc7\u7523\u3084\u8ca0\u50b5\u306a\u3069\u306e\u91d1\u984d\u304c<strong>\u6c7a\u7b97\u66f8\u79d1\u76ee\u3054\u3068<\/strong>\u306b\u96c6\u8a08\u3055\u308c\u3066\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_14h52_43.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_14h52_43.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><\/p>\n<p>\u53cd\u6620\u3057\u3066\u3044\u308b\u91d1\u984d\u306f\u3001\u300c\u6c7a\u7b97\u30fb\u7533\u544a\u300d\uff1e\u300c<a class=\"key\" href=\"https:\/\/accounting.moneyforward.com\/bs\" target=\"_blank\" rel=\"nofollow noopener\">\u6c7a\u7b97\u66f8<\/a>\u300d\u753b\u9762\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<br \/>\n\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\u306e\u91d1\u984d\u306f\u3001\u300c\u4f1a\u8a08\u5e33\u7c3f\u300d\uff1e\u300c<a href=\"https:\/\/accounting.moneyforward.com\/books\/tb\" rel=\"noopener\" target=\"_blank\" class=\"key\">\u6b8b\u9ad8\u8a66\u7b97\u8868<\/a>\u300d\uff1e\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u753b\u9762\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"box-info\">\n\u8cc7\u7523\u72b6\u6cc1\u306e\u8a08\u7b97\u66f8\u3067\u3042\u308b\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u3001\u4e8b\u696d\u6240\u5f97\u3068\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u5206\u3051\u3066\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u306e\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u6b04\u306b\u3064\u3044\u3066\u3082\u3001\u5408\u7b97\u3055\u308c\u305f\u540c\u4e00\u306e\u91d1\u984d\u304c\u305d\u308c\u305e\u308c\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306b\u6cbf\u3063\u3066\u53cd\u6620\u3057\u307e\u3059\u3002\n<\/div>\n<h2 id=\"16\">\u88fd\u9020\u539f\u4fa1\u306e\u8a08\u7b97<\/h2>\n<p>\u300c\u88fd\u9020\u539f\u4fa1\u306e\u8a08\u7b97\u300d\u306b\u306f\u3001\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u3067\u88fd\u9020\u696d\u7528\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u7528\u3057\u3066\u4ed5\u8a33\u767b\u9332\u3057\u305f\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_14h52_43-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-19_14h52_43-1.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><\/p>\n<p>\u53cd\u6620\u3057\u3066\u3044\u308b\u91d1\u984d\u306f\u3001\u300c\u6c7a\u7b97\u30fb\u7533\u544a\u300d\uff1e\u300c\u6c7a\u7b97\u66f8\u300d\uff1e\u300c<a href=\"https:\/\/accounting.moneyforward.com\/cr\" rel=\"noopener\" target=\"_blank\" class=\"key\">\u88fd\u9020\u539f\u4fa1\u5831\u544a\u66f8<\/a>\u300d\u753b\u9762\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"box-info\">\n\u300c\u5404\u7a2e\u8a2d\u5b9a\u300d\uff1e\u300c<a href=\"https:\/\/accounting.moneyforward.com\/offices\/edit\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u4e8b\u696d\u8005<\/a>\u300d\u753b\u9762\u306e\u300c\u88fd\u9020\u79d1\u76ee\u306e\u5229\u7528\u300d\u3067\u300c\u5229\u7528\u3059\u308b\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u308b\u3068\u3001\u88fd\u9020\u539f\u4fa1\u5831\u544a\u66f8\u7528\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u5229\u7528\u3067\u304d\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u8a2d\u5b9a\u3092\u4fdd\u5b58\u3059\u308b\u3068\u3001\u88fd\u9020\u539f\u4fa1\u5831\u544a\u66f8\u7528\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u5229\u7528\u3057\u306a\u3044\u8a2d\u5b9a\u306b\u623b\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u8a73\u7d30\u306f\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\/of01.html\" target=\"_blank\" class=\"allow\">\u300c\u4e8b\u696d\u8005\u300d\u753b\u9762\u306e\u4f7f\u3044\u65b9<\/a><\/p>\n<\/div>\n<h2 id=\"17\">\u53c2\u8003\u8cc7\u6599<\/h2>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/037.pdf\" class=\"blank\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206\u3000\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u4e00\u822c\u7528\uff09\u306e\u66f8\u304d\u65b9\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/025.pdf\" class=\"blank\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206\u3000\u9752\u8272\u7533\u544a\u306e\u6c7a\u7b97\u306e\u624b\u5f15\u304d\uff08\u4e00\u822c\u7528\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2 id=\"18\">\u64cd\u4f5c\u3067\u3054\u4e0d\u660e\u70b9\u304c\u3042\u308b\u5834\u5408\u306b\u306f<\/h2>\n<p>\u64cd\u4f5c\u306e\u4e0d\u660e\u70b9\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/accounting.moneyforward.com\/supports\" target=\"_blank\" rel=\"nofollow noopener\" class=\"blank\">\u5f0a\u793e\u30b3\u30f3\u30bf\u30af\u30c8\u30bb\u30f3\u30bf\u30fc<\/a>\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4ed5\u8a33\u5185\u5bb9\u306a\u3069\u306e\u7d4c\u7406\u696d\u52d9\u306b\u95a2\u3059\u308b\u3054\u76f8\u8ac7\u3084\u3001\u7533\u544a\u65b9\u6cd5\u30fb\u7533\u544a\u5185\u5bb9\u306a\u3069\u306e\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u3054\u76f8\u8ac7\u306f\u30b5\u30dd\u30fc\u30c8\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<br \/>\n\u7d4c\u7406\u696d\u52d9\u3084\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u3054\u8cea\u554f\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3084\u7a0e\u52d9\u7f72\u3078\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"box-info\">\n\u5f0a\u793e\u3067\u306f\u3001\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 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