{"id":51335,"date":"2026-01-21T18:35:21","date_gmt":"2026-01-21T09:35:21","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/tax-return\/?p=51335"},"modified":"2026-02-17T14:02:48","modified_gmt":"2026-02-17T05:02:48","slug":"kessansho-gyakubiki-2025-03","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/tax-return\/tax-return-guide\/bs2\/kessansho-gyakubiki-2025-03.html","title":{"rendered":"2025\u5e74\u5206\uff08\u4ee4\u548c7\u5e74\u5206\uff09\u53ce\u652f\u5185\u8a33\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\u53ce\u652f\u5185\u8a33\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\u53ce\u652f\u5185\u8a33\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\/2021\/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\u53ce\u652f\u5185\u8a33\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\">\u7d66\u6599\u8cc3\u91d1\u306e\u5185\u8a33<\/a><\/li>\n<li><a href=\"#04\">\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u7b49\u306e\u5831\u916c\u30fb\u6599\u91d1\u306e\u5185\u8a33<\/a><\/li>\n<li><a href=\"#05\">\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u6c0f\u540d\u7b49<\/a><\/li>\n<li><a href=\"#06\">\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u306e\u660e\u7d30<\/a><\/li>\n<li><a href=\"#07\">\u4ed5\u5165\u91d1\u984d\u306e\u660e\u7d30<\/a><\/li>\n<li><a href=\"#08\">\u672c\u5e74\u4e2d\u306b\u304a\u3051\u308b\u7279\u6b8a\u4e8b\u60c5<\/a><\/li>\n<li><a href=\"#09\">\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97<\/a><\/li>\n<li><a href=\"#10\">\u5229\u5b50\u5272\u5f15\u6599\u306e\u5185\u8a33\uff08\u91d1\u878d\u6a5f\u95a2\u3092\u9664\u304f\uff09<\/a><\/li>\n<li><a href=\"#11\">\u5730\u4ee3\u5bb6\u8cc3\u306e\u5185\u8a33<\/a><\/li>\n<li><a href=\"#12\">\u53c2\u8003\u8cc7\u6599<\/a><\/li>\n<li><a href=\"#13\">\u64cd\u4f5c\u3067\u3054\u4e0d\u660e\u70b9\u304c\u3042\u308b\u5834\u5408\u306b\u306f<\/a><\/li>\n<\/ul>\n<h2 id=\"00\">\u300c\u53ce\u652f\u5185\u8a33\u66f8\u300d\u753b\u9762\u306e\u8aac\u660e<\/h3>\n<p>\u300c\u53ce\u652f\u5185\u8a33\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\/12\/2022-12-26_15h59_59.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2022\/12\/2022-12-26_15h59_59.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 \u30af\u30e9\u30a6\u30c9\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u300c\u53ce\u652f\u5185\u8a33\u66f8 \u4e00\u822c\u7528\u300d\u300c\u53ce\u652f\u5185\u8a33\u66f8 \u4e0d\u52d5\u7523\u7528\u300d\u306b\u306e\u307f\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u3001\u300c\u53ce\u652f\u5185\u8a33\u66f8 \u8fb2\u696d\u7528\u300d\u306b\u306f\u672a\u5bfe\u5fdc\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u96d1\u6240\u5f97\u306e\u53ce\u652f\u5185\u8a33\u66f8\u306f\u4f5c\u6210\u3067\u304d\u307e\u305b\u3093\u3002<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\" 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<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\/2025-12-25_14h00_04.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-25_14h00_04.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\/05.pdf\" target=\"_blank\" rel=\"nofollow\" class=\"blank\">\u53ce\u652f\u5185\u8a33\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\uff082025\u5e7412\u670825\u65e5\uff09<\/small><\/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<\/h3>\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\u30fb\u96c5\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\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\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\/2025-12-25_13h58_38.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-25_13h58_38.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><br \/>\n\u53cd\u6620\u3057\u3066\u3044\u308b\u91d1\u984d\u306f\u3001\u300c\u4f1a\u8a08\u5e33\u7c3f\u300d\uff1e\u300c<a href=\"https:\/\/accounting.moneyforward.com\/balance_books\/tb\" target=\"_blank\" class=\"key\" rel=\"noopener\">\u6b8b\u9ad8\u8a66\u7b97\u8868<\/a>\u300d\uff1e\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u753b\u9762\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"box-info\">\n\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\u53ce\u652f\u5185\u8a33\u66f8 \u4e0d\u52d5\u7523\u7528\u300d\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<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>(20)\u5c02\u5f93\u8005\u63a7\u9664<\/h3>\n<p>\u300c(20)\u5c02\u5f93\u8005\u63a7\u9664\u300d\u306b\u306f\u3001\u6b21\u306e\u3046\u3061\u4f4e\u3044\u65b9\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\uff08\u5c02\u5f93\u8005\u63a7\u9664\u524d\u306e\u4e8b\u696d\u6240\u5f97\u7b49\u306e\u91d1\u984d\uff09\u00f7\uff08\u5c02\u5f93\u8005\u306e\u6570 + 1\uff09<\/li>\n<li>\u914d\u5076\u8005\u306e\u5834\u5408\uff1a86\u4e07\u5186 \u3001\u914d\u5076\u8005\u4ee5\u5916\u306e\u5834\u5408\uff1a50\u4e07\u5186\/\u4eba<\/li>\n<\/ul>\n<p>\u4e8b\u696d\u5c02\u5f93\u8005\u306f\u3001\u300c\u53ce\u652f\u5185\u8a33\u66f8\u300d\uff1e\u300c\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a class=\"key\" href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=earnings_and_expenses\/common\/family_employee_salary\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u6c0f\u540d\u7b49<\/a>\u300d\u753b\u9762\u3067\u767b\u9332\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/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\" target=\"_blank\" rel=\"nofollow noopener\" class=\"blank\">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=\"03\">\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=earnings_and_expenses\/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\u3001\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\/2025-12-25_13h56_53.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-25_13h56_53.png\" alt=\"\" \/><\/a><\/p>\n<h3>\u305d\u306e\u4ed6\uff08\u3000\u4eba\u5206\uff09<\/h3>\n<p>4\u540d\u4ee5\u4e0a\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\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_22h02_02.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_22h02_02.png\" alt=\"\" width=\"450\" height=\"415\" \/><\/a><\/p>\n<h2 id=\"04\">\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=earnings_and_expenses\/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\u30fb\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\/2025\/12\/2025-12-25_13h54_31.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-25_13h54_31.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\/2024-01-22_09h08_50.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-22_09h08_50.png\" alt=\"\" width=\"500\" 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=\"05\">\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u6c0f\u540d\u7b49<\/h2>\n<p>\u300c\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u6c0f\u540d\u7b49\u300d\u306b\u306f\u3001\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=earnings_and_expenses\/common\/family_employee_salary\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u6c0f\u540d\u7b49<\/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\/2025-12-25_14h03_16.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2025\/12\/2025-12-25_14h03_16.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\/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>4\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\u306b3\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\/2024-01-22_09h13_36.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-22_09h13_36.png\" alt=\"\" width=\"350\" 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\">\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u306e\u660e\u7d30<\/h2>\n<p>\u300c\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u306e\u660e\u7d30\u300d\u306b\u306f\u3001\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=earnings_and_expenses\/common\/sales_and_payments\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u30fb\u4ed5\u5165\u91d1\u984d\u306e\u660e\u7d30<\/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\/2024-01-22_09h19_06.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-22_09h19_06.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\u58f2\u4e0a\u5148\u306e\u8a08<\/h3>\n<p>\u300c\u4e0a\u8a18\u4ee5\u5916\u306e\u58f2\u4e0a\u5148\u306e\u8a08\u300d\u306b\u306f\u3001\u300c\u53ce\u652f\u5185\u8a33\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\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\/2024-01-22_09h32_45.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-22_09h32_45.png\" alt=\"\" width=\"400\" height=\"415\" \/><\/a><\/p>\n<h3>\u53f3\u8a18(1)\u306e\u3046\u3061\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61<\/h3>\n<p>\u300c\u53f3\u8a18(1)\u306e\u3046\u3061\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u300d\u306b\u306f\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(\u53ce\u5165)\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\u3067\u5165\u529b\u3057\u305f\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8a08<\/h3>\n<p>\u300c\u8a08\u300d\u306b\u306f\u3001\u300c\u53ce\u652f\u5185\u8a33\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\u300d\u306e\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"07\">\u4ed5\u5165\u91d1\u984d\u306e\u660e\u7d30<\/h2>\n<p>\u300c\u4ed5\u5165\u91d1\u984d\u306e\u660e\u7d30\u300d\u306b\u306f\u3001\u300c\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u300d\uff1e\u300c<a href=\"https:\/\/taxreturn.moneyforward.com\/?redirect_path=earnings_and_expenses\/common\/sales_and_payments\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u30fb\u4ed5\u5165\u91d1\u984d\u306e\u660e\u7d30<\/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\/2024-01-22_09h19_06-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-22_09h19_06-1.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\u306b\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\u53ce\u652f\u5185\u8a33\u66f8\uff08\u4e00\u822c\u7528\uff09\u300d\u306e<a href=\"#02\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306e\u300c(6)\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\u58f2\u4e0a\uff08\u53ce\u5165\uff09\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\/2024-01-22_09h32_45-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-22_09h32_45-1.png\" alt=\"\" width=\"400\" height=\"415\" \/><\/a><\/p>\n<h3>\u53f3\u8a18(6)\u306e\u3046\u3061\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61<\/h3>\n<p>\u300c\u53f3\u8a18(6)\u306e\u3046\u3061\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u300d\u306b\u306f\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\u3046\u3061\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u300d\u3067\u5165\u529b\u3057\u305f\u91d1\u984d\u304c\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8a08<\/h3>\n<p>\u300c\u8a08\u300d\u306b\u306f\u3001\u300c\u53ce\u652f\u5185\u8a33\u66f8\uff08\u4e00\u822c\u7528\uff09\u300d\u306e<a href=\"#02\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306e\u300c(6)\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=\"08\">\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=earnings_and_expenses\/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\/2024-01-22_09h19_06-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-22_09h19_06-4.png\" alt=\"\" width=\"650\" height=\"415\" \/><\/a><\/p>\n<h2 id=\"09\">\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\/2024-01-22_09h19_06-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-22_09h19_06-2.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=\"10\">\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=earnings_and_expenses\/common\/interest_and_discount_expense\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u5229\u5b50\u5272\u5f15\u6599\u306e\u5185\u8a33\uff08\u91d1\u878d\u6a5f\u95a2\u3092\u9664\u304f\uff09<\/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\/2024-01-22_09h19_06-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-22_09h19_06-3.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\/2024-01-22_09h51_40.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-22_09h51_40.png\" alt=\"\" width=\"450\" height=\"415\" \/><\/a><\/p>\n<h2 id=\"11\">\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=earnings_and_expenses\/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\/2024\/01\/2024-01-22_09h19_06-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-22_09h19_06-5.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\/2024-01-22_09h53_25.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/9\/2024\/01\/2024-01-22_09h53_25.png\" alt=\"\" width=\"450\" height=\"415\" \/><\/a><\/p>\n<h2 id=\"12\">\u53c2\u8003\u8cc7\u6599<\/h2>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/034.pdf\" class=\"blank\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206\u3000\u53ce\u652f\u5185\u8a33\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\/kojin_jigyo\/kichou09.pdf\" class=\"blank\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206\u3000\u767d\u8272\u7533\u544a\u8005\u306e\u6c7a\u7b97\u306e\u624b\u5f15\u304d\uff08\u4e00\u822c\u7528\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2 id=\"13\">\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 \u30af\u30e9\u30a6\u30c9\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u306e\u7d39\u4ecb\u30b5\u30fc\u30d3\u30b9\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3054\u8981\u671b\u306b\u5fdc\u3058\u3066\u7a0e\u7406\u58eb\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u306e\u3067\u3001\u4ee5\u4e0b\u306e\u30da\u30fc\u30b8\u3088\u308a\u304a\u7533\u3057\u8fbc\u307f\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/mfc-partner\/advisor-referrals\/?provider=support&amp;provider_info=cv.tax_return.part.body\" target=\"_blank\" class=\"allow\">\u7a0e\u7406\u58eb\u30fb\u793e\u52b4\u58eb\u7121\u6599\u7d39\u4ecb\u30b5\u30fc\u30d3\u30b9<\/a>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u6982\u8981 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