{"id":17171,"date":"2015-06-30T16:15:58","date_gmt":"2015-06-30T07:15:58","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=17171"},"modified":"2026-06-10T19:05:19","modified_gmt":"2026-06-10T10:05:19","slug":"special-case-petty-depreciable-assets","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/17171\/","title":{"rendered":"\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3082\u305f\u3089\u3059\u30e1\u30ea\u30c3\u30c8\u306f\uff1f"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u8cfc\u5165\u3057\u305f\u8cc7\u7523\u3092\u4e00\u62ec\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u5236\u5ea6\u3068\u306f\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u53d6\u5f97\u4fa1\u984d\u3092\u305d\u306e\u5e74\u306e\u7d4c\u8cbb\u3078\u307e\u3068\u3081\u3066\u7b97\u5165\u3067\u304d\u308b\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u5411\u3051\u306e\u5236\u5ea6\u3067\u3059\u3002<\/strong><\/span><\/p>\n<ul>\n<li>\u5bfe\u8c61\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u3092\u3059\u308b\u4e8b\u696d\u8005\u306b\u9650\u3089\u308c\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u3067\u306f\u4f7f\u3048\u306a\u3044<\/li>\n<li>1\u70b9\u3042\u305f\u308a30\u4e07\u5186\u672a\u6e80\u304c\u6761\u4ef6\u3067\u30012026\u5e744\u6708\u4ee5\u964d\u306f40\u4e07\u5186\u672a\u6e80\u3078\u5e83\u304c\u308b<\/li>\n<li>\u5e74\u9593\u306e\u5408\u8a08\u306f300\u4e07\u5186\u304c\u4e0a\u9650\u3067\u3001\u8d85\u3048\u305f\u5206\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u3044<\/li>\n<\/ul>\n<p>\u8cbb\u7528\u306b\u3057\u305f\u8cc7\u7523\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u3078\u306e\u8a18\u8f09\u3092\u5fd8\u308c\u305a\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002\n<\/p><\/div>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c30\u4e07\u5186\u672a\u6e80\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" title=\"\u6e1b\u4fa1\u511f\u5374\">\u6e1b\u4fa1\u511f\u5374<\/a>\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u300c\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u300d\u304c\u9069\u7528\u3055\u308c\u3001\u53d6\u5f97\u4fa1\u984d\u306e\u76f8\u5f53\u984d\u3092\u8cbb\u7528\u30fb\u640d\u91d1\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u306a\u304a\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u3088\u308a\u30012026\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3059\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f97\u4fa1\u984d\u306e\u4e0a\u9650\u304c40\u4e07\u5186\u672a\u6e80\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002<br \/>\n\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306b\u306f\u3001\u5e74\u9593300\u4e07\u5186\u307e\u3067\u3068\u3044\u3046\u4e0a\u9650\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n1\u5e74\u9593\u3067\u53d6\u5f97\u3057\u305f\u5bfe\u8c61\u8cc7\u7523\u306e\u5408\u8a08\u984d\u304c300\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u306a\u3044\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u3053\u306e\u5e74\u9593300\u4e07\u5186\u307e\u3067\u306e\u4e0a\u9650\u306f\u6539\u6b63\u524d\u3068\u6539\u6b63\u5f8c\u3067\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3084\u511f\u5374\u65b9\u6cd5\u3092\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3068\u306f\uff1f<\/h2>\n<p>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3068\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3092\u542b\u3080\u4e2d\u5c0f\u4f01\u696d\u7b49\u3092\u5bfe\u8c61\u306b\u300130\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u8cfc\u5165\u5f8c\u306b\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u53d6\u5f97\u4fa1\u984d\u3059\u3079\u3066\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u5373\u5ea7\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u5236\u5ea6\u3067\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u3088\u308a\u30012026\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3059\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f97\u4fa1\u984d\u306e\u4e0a\u9650\u304c40\u4e07\u5186\u672a\u6e80\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u901a\u5e38\u306f1\u30f6\u6708\u5206\u3057\u304b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u3092\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u305f\u3068\u3048\u4e8b\u696d\u5e74\u5ea6\u672b\u3060\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5168\u984d\u3092\u7d4c\u8cbb\u51e6\u7406\u3067\u304d\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u901a\u5e38\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4e8b\u696d\u7528\u306b\u8cfc\u5165\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u305d\u308c\u3089\u306f\u3001\u6cd5\u5b9a\u306e\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u3092\u3082\u3068\u306b\u5206\u5272\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u300120\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u5834\u5408\u306b\u306f\u3001\u5168\u984d\u640d\u91d1\u7b97\u5165\u307e\u305f\u306f3\u5e74\u3067\u5747\u7b49\u511f\u5374\u3067\u304d\u308b\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u53d6\u5f97\u3057\u305f\u5e74\u306b\u5b9f\u969b\u306b\u4f7f\u7528\u3092\u958b\u59cb\u3057\u305f\u3082\u306e\u306b\u9650\u3089\u308c\u3001\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u66f8\u306b\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<h3>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306e\u9069\u7528\u671f\u9650<\/h3>\n<p>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306e\u9069\u7528\u671f\u9650\u306f2026\u5e743\u670831\u65e5\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u3088\u308a\u3001\u9069\u7528\u671f\u9650\u304c3\u5e74\u5ef6\u9577\u3055\u308c\u30012029\u5e74\uff08\u4ee4\u548c11\u5e74\uff093\u670831\u65e5\u307e\u3067\u3068\u306a\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u30012026\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3059\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u3082\u3001\u5f15\u304d\u7d9a\u304d\u672c\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5192\u982d\u306b\u3082\u8a18\u8f09\u3057\u305f\u901a\u308a\u30012026\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3059\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u306e\u4e0a\u9650\u304c30\u4e07\u5186\u672a\u6e80\u304b\u308940\u4e07\u5186\u672a\u6e80\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<h3>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61<\/h3>\n<p>\u300c\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u9752\u8272\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u4e2d\u5c0f\u4f01\u696d<\/li>\n<li>\u5f93\u696d\u54e1\u304c500\u540d\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u4f01\u696d\u3000\u203b\u51fa\u8cc7\u91d1\u7b49\u304c1\u5104\u5186\u3092\u8d85\u3048\u308b\u7d44\u5408\u306f300\u540d\u4ee5\u4e0b<\/li>\n<\/ul>\n<\/div>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u3088\u308a\u30012026\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3059\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5bfe\u8c61\u8005\u306e\u8981\u4ef6\u304c\u898b\u76f4\u3055\u308c\u3001\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c400\u4eba\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u306f\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002\u5f93\u696d\u54e1\u6570\u304c\u3053\u306e\u6c34\u6e96\u4ed8\u8fd1\u306b\u3042\u308b\u4e8b\u696d\u8005\u306f\u3001\u5bfe\u8c61\u53ef\u5426\u306e\u5224\u5b9a\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\uff08\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3092\u542b\u3080\uff09\u306e\u5834\u5408\u306f\u3001\u9752\u8272\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002\u767d\u8272\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a>\u3001<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/tokurei\/syougaku_shisan.html\" rel=\"noopener\" target=\"_blank\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\uff5c\u4e2d\u5c0f\u4f01\u696d\u5e81<\/a><\/p>\n<h3>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u9752\u8272\u7533\u544a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" data-internallinksmanager029f6b8e52c=\"484\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\u306e\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u300d\u306e\u300c\u6458\u8981\u300d\u6b04\u306b\u300c\u63aa\u6cd5 28 \u306e\uff12\u300d\u3068\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u5225\u8868\uff08\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff09\u3068\u9069\u7528\u984d\u660e\u7d30\u66f8\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u306e\u66f8\u304d\u65b9\u306f<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/shinkoku\/0307\/01.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8<\/a>\u3088\u308a\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<br \/>\n\u9069\u7528\u984d\u660e\u7d30\u66f8\u3082<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tekiyougaku\/01.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8<\/a>\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2>\u300c\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523<\/h2>\n<p>\u300c\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u65b0\u54c1\u30fb\u4e2d\u53e4\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u53d6\u5f97\u4fa1\u683c\u304c30\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3067\u3059\u3002\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u3088\u308a\u30012026\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3059\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u4e0a\u9650\u304c40\u4e07\u5186\u672a\u6e80\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002\u6a5f\u68b0\u3084\u88c5\u7f6e\u3001\u5de5\u5177\u3001\u5668\u5177\u306b\u3064\u3044\u3066\u30011\u53f0\u307e\u305f\u306f1\u500b\u3054\u3068\u3001\u3042\u308b\u3044\u306f1\u305d\u308d\u3044\u3054\u3068\u306b\u3001\u53d6\u5f97\u4fa1\u683c\u304c30\u4e07\u5186\u672a\u6e80\uff08\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u3088\u308a\u30012026\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3059\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f40\u4e07\u5186\u672a\u6e80\uff09\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"572\" title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a>\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u8fbc\u307f\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u3057\u3066\u3044\u308b\u4e8b\u696d\u8005\u306f\u7a0e\u8fbc\u307f\u3067\u3001\u7a0e\u629c\u304d\u3067\u51e6\u7406\u3057\u3066\u3044\u308b\u4e8b\u696d\u8005\u306f\u7a0e\u629c\u304d\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002<br \/>\n\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u3055\u308c\u3066\u3044\u308b\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u306b\u306f\u3001\u7a0e\u8fbc\u307f\u306730\u4e07\u5186\u672a\u6e80\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\uff08\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u3088\u308a\u30012026\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3059\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f40\u4e07\u5186\u672a\u6e80\u3067\u5224\u65ad\u3057\u307e\u3059\u3002\uff09<\/p>\n<h3>\u300c\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u300d\u306e\u4e0a\u9650<\/h3>\n<p>\u300c\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u300d\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306b\u8cfc\u5165\u3057\u305f\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u3059\u3079\u3066\u5408\u308f\u305b\u3066300\u4e07\u5186\u307e\u3067\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u5e74\u5ea6\u304c1\u5e74\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306b\u306f\u3001300\u4e07\u5186\u309212\u3067\u5272\u308a\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570\u3092\u639b\u3051\u305f\u91d1\u984d\u304c\u4e0a\u9650\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u65b9\u6cd5\u306e\u9055\u3044\u306b\u3064\u3044\u3066<\/h3>\n<p>\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u65b9\u6cd5\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u3054\u3068\u306b\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u511f\u5374\u8cc7\u7523\u3067\u3082\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u4e0b\u8a18\u306e\u8868\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u511f\u5374\u8cc7\u7523<\/th>\n<th width=\"22%\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523<\/th>\n<th width=\"18%\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523<\/th>\n<th width=\"35%\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align:left;\">\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d<\/td>\n<td style=\"text-align:left;\">10\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"text-align:left;\">20\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"text-align:left;\">30\u4e07\u5186\u672a\u6e80\uff08\u203b\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align:left;\">\u7d4c\u8cbb\u51e6\u7406\u53ef\u80fd\u306a\u91d1\u984d<\/td>\n<td style=\"text-align:left;\">\u5168\u984d\u53ef\u80fd<\/td>\n<td style=\"text-align:left;\">\u53d6\u5f97\u4fa1\u984d\u306e1\/3<\/td>\n<td style=\"text-align:left;\">\u305d\u306e\u5e74\u306e\u53d6\u5f97\u3057\u305f\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u5408\u8a08\u91d1\u984d300\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u5168\u984d\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align:left;\">\u7d4c\u8cbb\u51e6\u7406\u306e\u6709\u7121<\/td>\n<td style=\"text-align:left;\">\u5fc5\u8981<\/td>\n<td style=\"text-align:left;\">\u5fc5\u8981<\/td>\n<td style=\"text-align:left;\">\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align:left;\">\u78ba\u5b9a\u7533\u544a\u6642\u306e\u660e\u7d30\u66f8<\/td>\n<td style=\"text-align:left;\">\u4e0d\u5fc5\u8981<\/td>\n<td style=\"text-align:left;\">\u5fc5\u8981<\/td>\n<td style=\"text-align:left;\">\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align:left;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6709\u7121<\/td>\n<td style=\"text-align:left;\"><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a><\/td>\n<td style=\"text-align:left;\">\u975e\u8ab2\u7a0e<\/td>\n<td style=\"text-align:left;\">\u8ab2\u7a0e\uff08\u8cc7\u7523\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u304c150\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\uff09(\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u514d\u7a0e\u70b9\u3082\u4ee4\u548c9\u5e74\u5ea6\u4ee5\u5f8c\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3088\u308a150\u4e07\u5186\u304b\u3089180\u4e07\u5186\u3078\u898b\u76f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u3088\u308a\u30012026\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3059\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f97\u4fa1\u984d\u306e\u4e0a\u9650\u304c40\u4e07\u5186\u672a\u6e80\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" rel=\"noopener\" 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