{"id":2317,"date":"2015-11-09T17:10:14","date_gmt":"2015-11-09T08:10:14","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=2317"},"modified":"2026-01-16T15:44:31","modified_gmt":"2026-01-16T06:44:31","slug":"final-tax-return-cash-dividend","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2317\/","title":{"rendered":"\u914d\u5f53\u63a7\u9664\u3068\u306f\uff1f\u78ba\u5b9a\u7533\u544a\u3067\u306e\u914d\u5f53\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u307e\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u914d\u5f53\u91d1\u304c\u3042\u3063\u305f\u5834\u5408\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306b\u3042\u305f\u3063\u3066\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u306e\u4e00\u3064\u306b\u914d\u5f53\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u914d\u5f53\u63a7\u9664\u306e\u9069\u7528\u65b9\u6cd5\u3084\u8a08\u7b97\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/topics\/14503\/?provider=ta_basic&provider_info=cv.2317.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/wp-content\/uploads\/2025\/12\/minibook_tax_return_2317.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u914d\u5f53\u63a7\u9664\u30bb\u30eb\u30d5\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\uff08\u65e5\u672c\u30fb\u500b\u4eba\u7528\uff09<\/p>\n                    <p class=\"advads-templates-box-text\">\u914d\u5f53\u63a7\u9664\u30bb\u30eb\u30d5\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\uff08\u65e5\u672c\u30fb\u500b\u4eba\u7528\uff09\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u914d\u5f53\u63a7\u9664\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5f53\u63a7\u9664\u3068\u306f\u3001\u56fd\u5185\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u7b49\u306b\u3064\u3044\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53025\/\" data-internallinksmanager029f6b8e52c=\"357\" title=\"\u7dcf\u5408\u8ab2\u7a0e\">\u7dcf\u5408\u8ab2\u7a0e<\/a>\u5206\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u51fa\u8cc7\u8005\u304c\u305d\u306e\u51fa\u8cc7\u5148\u306e\u6cd5\u4eba\u304b\u3089\u53d7\u3051\u53d6\u308b\u914d\u5f53\u91d1\u306f\u3001\u5b9f\u306f\u3059\u3067\u306b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u304c\u8ab2\u7a0e\u3055\u308c\u305f\u5f8c\u306e\u304a\u91d1\u3092\u5206\u914d\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u901a\u5e38\u306f\u56fd\u5185\u682a\u5f0f\u306e\u914d\u5f53\u306f\u6cd5\u4eba\u7a0e\u8ab2\u7a0e\u5f8c\u306e\u5229\u76ca\u304b\u3089\u682a\u4e3b\u306b\u5206\u914d\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u51fa\u8cc7\u8005\uff08\u682a\u4e3b\uff09\u306b\u914d\u5f53\u306e\u969b\u3001\u6240\u5f97\u7a0e\u306a\u3069\u304c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3055\u308c\u307e\u3059\u3002\u3059\u308b\u3068\u3001\u6cd5\u4eba\u7a0e\u3068\u6240\u5f97\u7a0e\u306e\u4e8c\u91cd\u8ab2\u7a0e\u3068\u3044\u3046\u73fe\u8c61\u304c\u8d77\u3053\u308a\u307e\u3059\u3002\u3053\u306e\u4e8c\u91cd\u8ab2\u7a0e\u90e8\u5206\u3092\u51fa\u8cc7\u8005\u306b\u9084\u5143\u3059\u308b\u306e\u304c\u914d\u5f53\u63a7\u9664\u3067\u3059\u3002<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-52536\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/10\/001.png\" alt=\"\u4e8c\u91cd\u8ab2\u7a0e\u3068\u914d\u5f53\u63a7\u9664\" width=\"510\" height=\"281\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/10\/001.png 510w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/10\/001-300x165.png 300w\" sizes=\"auto, (max-width: 510px) 100vw, 510px\" \/><\/p>\n<p>\u914d\u5f53\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1157\/\" data-internallinksmanager029f6b8e52c=\"409\" title=\"\u5206\u96e2\u8ab2\u7a0e\">\u5206\u96e2\u8ab2\u7a0e<\/a>\u3067\u306f\u306a\u304f\u7dcf\u5408\u8ab2\u7a0e\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7dcf<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c\u5927\u304d\u3044\u4eba\u306b\u306f\u4e0d\u5229\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u8981\u6ce8\u610f\u3067\u3059\u3002<\/p>\n<h2>\u914d\u5f53\u91d1\u306b\u4fc2\u308b\u7a0e\u91d1<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u73fe\u5728\u3001\u914d\u5f53\u91d1\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u306f\u30013\u7a2e\u985e\u306e\u7d0d\u7a0e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3><strong>\u7533\u544a\u4e0d\u8981\u5236\u5ea6<\/strong><\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u3067\u6e90\u6cc9\u5fb4\u53ce\u306e\u307f\u3067\u5b8c\u7d50\u3055\u305b\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3><strong>\u7dcf\u5408\u8ab2\u7a0e\u5236\u5ea6<\/strong><\/h3>\n<p>\u914d\u5f53\u4ee5\u5916\u306e\u4ed6\u306e\u6240\u5f97(\u7d66\u4e0e\u7b49)\u3068\u5408\u7b97\u3057\u3001\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u914d\u5f53\u63a7\u9664\u306e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3><strong>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u5236\u5ea6<\/strong><\/h3>\n<p>\u7dcf\u5408\u8ab2\u7a0e\u5236\u5ea6\u3068\u9055\u3044\u3001\u4ed6\u306e\u6240\u5f97\u3068\u306f\u5408\u7b97\u306f\u3057\u306a\u3044\u4ee3\u308f\u308a\u306b\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u640d\u5931\u3068\u306e\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u65b9\u6cd5\u3067\u3059\u3002\u914d\u5f53\u63a7\u9664\u306e\u9069\u7528\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u682a\u5f0f\u6295\u8cc7\u306a\u3069\u306b\u3088\u3063\u3066\u58f2\u5374\u640d\u76ca\u304c\u3042\u308b\u4eba\u306f\u3001\u3053\u3061\u3089\u306e\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u5236\u5ea6\u3067\u7d0d\u7a0e\u3059\u308b\u3068\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u4e00\u822c\u7684\u306b\u306f\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981<\/h2>\n<p>\u7a0e\u6cd5\u4e0a\u3001\u914d\u5f53\u6240\u5f97\u306b\u306f\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u306e\u307b\u304b\u3001\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u4ee5\u5916\u306e\u6295\u8cc7\u4fe1\u8a17\u306e\u5206\u914d\u91d1\u3084\u7279\u5b9a\u53d7\u76ca\u8a3c\u5238\u767a\u884c\u4fe1\u8a17\u306e\u5206\u914d\u91d1\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u4ee5\u4e0b\u3001<span style=\"background-color: #ffff99;\"><b>\u3053\u308c\u3089\u3092\u7dcf\u79f0\u3057\u3066\u300c\u914d\u5f53\u91d1\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e0a\u8a18\u3067\u898b\u305f3\u3064\u306e\u7d0d\u7a0e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u6709\u3059\u308b\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u9078\u629e\u80a2\u304c\u5206\u304b\u308c\u307e\u3059\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-52538\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/10\/image3.png\" alt=\"\u914d\u5f53\u91d1\u306e\u7d0d\u7a0e\u65b9\u6cd5\" width=\"800\" height=\"500\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/10\/image3.png 800w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/10\/image3-300x188.png 300w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/10\/image3-768x480.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u304c\u6700\u3082\u4e00\u822c\u7684\u3067\u3001\u914d\u5f53\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u3068\u304d\u306b\u6240\u5f97\u7a0e\uff0815.315\uff05\uff09\u3068<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\uff085\uff05\uff09\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u3092\u305b\u305a\u306b\u6e90\u6cc9\u5fb4\u53ce\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u3092\u7d42\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u306f\u3001\u7dcf\u5408\u8ab2\u7a0e\u3001\u307e\u305f\u306f\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u304c\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u4eba\u304c\u5927\u53e3\u682a\u4e3b\uff08\u6301\u682a\u6bd4\u7387\u304c3\uff05\u4ee5\u4e0a\u306e\u682a\u4e3b\uff09\u3067\u3042\u308b\u5834\u5408\u3084\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u7dcf\u5408\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001NISA\uff08\u5c11\u984d\u6295\u8cc7<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u5236\u5ea6\uff09\u306e\u975e\u8ab2\u7a0e\u53e3\u5ea7\u3067\u53d6\u5f15\u3057\u305f\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u3084\u6295\u8cc7\u4fe1\u8a17\u306e\u5206\u914d\u91d1\u306f\u975e\u8ab2\u7a0e\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7a0e\u91d1\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u304f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u78ba\u5b9a\u7533\u544a\u3067\u914d\u5f53\u91d1\u306e\u7a0e\u91d1\u3092\u53d6\u308a\u623b\u3059<\/h2>\n<p>\u4e0a\u8a18\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306b\u914d\u5f53\u63a7\u9664\u306e\u6709\u7121\u7b49\u3092\u4ed8\u3051\u52a0\u3048\u305f\u306e\u304c\u4e0b\u306e\u8868\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-52539\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/10\/image2.png\" alt=\"\u914d\u5f53\u91d1\u306e\u7d0d\u7a0e\u65b9\u6cd5\u3068\u914d\u5f53\u63a7\u9664\" width=\"800\" height=\"337\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/10\/image2.png 800w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/10\/image2-300x126.png 300w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/10\/image2-768x324.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u3068\u78ba\u5b9a\u7533\u544a\u3057\u305f\u7a0e\u984d\u3092\u6bd4\u8f03\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u306e\u65b9\u304c\u591a\u3044\u5834\u5408\u306b\u306f\u3001\u8d85\u904e\u3057\u305f\u7a0e\u984d\u304c\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8ab2\u7a0e\u65b9\u6cd5\u306e\u9078\u629e\u3067\u3059\u304c\u3001\u7dcf\u5408\u8ab2\u7a0e\u306f1\u56de\u306e\u914d\u5f53\u91d1\u3054\u3068\u306b\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5e74\u9593\u306e\u914d\u5f53\u91d1\u306e\u3046\u3061\u3001A\u793e\u306e\u914d\u5f53\u91d1\u306f\u7dcf\u5408\u8ab2\u7a0e\u3001B\u793e\u3068C\u793e\u306e\u914d\u5f53\u91d1\u306f\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u3001\u306a\u3069\u3068\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u306e\u7279\u5b9a\u53e3\u5ea7\u5185\u306b\u3042\u308b\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u53e3\u5ea7\u3054\u3068\u306b\u9078\u629e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001<strong>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7533\u544a\u3059\u308b\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u7b49\u306e\u5168\u984d\u3092\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3068\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>A\u793e\u306e\u914d\u5f53\u91d1\u306f\u7dcf\u5408\u8ab2\u7a0e\u3001B\u793e\u306e\u914d\u5f53\u91d1\u306f\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3001C\u793e\u306e\u914d\u5f53\u91d1\u306f\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u3068\u3044\u3046\u3088\u3046\u306a\u9078\u629e\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u307b\u304b\u3001\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306f\u4e0a\u306e\u8868\u306b\u3042\u308b\u3088\u3046\u306b\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u3092<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45337\/\" data-internallinksmanager029f6b8e52c=\"454\" title=\"\u501f\u5165\u91d1\">\u501f\u5165\u91d1<\/a>\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306f\u3001\u914d\u5f53\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306b\u914d\u5f53\u91d1\u53ce\u5165\u304b\u3089\u501f\u5165\u91d1\u306e\u5229\u5b50\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u9084\u4ed8\u3055\u308c\u308b\u4f4f\u6c11\u7a0e\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u3067\u306f\u3001\u6b21\u306b\u914d\u5f53\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u3001\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u3001\u7dcf\u5408\u8ab2\u7a0e\u3001\u5206\u96e2\u8ab2\u7a0e\u306b\u5206\u3051\u3066\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u5b9f\u969b\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u4f4f\u6c11\u7a0e\u3084\u6240\u5f97\u7a0e\u306e\u984d\u304c\u305d\u306e\u307e\u307e\u9084\u4ed8\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u914d\u5f53\u63a7\u9664\u306e\u5143\u3068\u306a\u308b\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u7a0e\u7387\u306f\u6b21\u306e\u3088\u3046\u306b\u6240\u5f97\u304c\u591a\u3044\u307b\u3069\u9ad8\u3044\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><center><strong><span style=\"font-size: large;\">\u6240\u5f97\u7a0e\u306e\u901f\u7b97\u8868<\/span><\/strong><\/center><br \/>\n\n<table id=\"tablepress-369\" class=\"tablepress tablepress-id-369\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\" style=\"width:25%;\"><center>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/center><\/th><th class=\"column-2\" style=\"width:25%;\"><center>\u7a0e\u7387<\/center><\/th><th class=\"column-3\" style=\"width:25%;\"><center>\u63a7\u9664\u984d<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>195\u4e07\u5186\u4ee5\u4e0b<\/center><\/td><td class=\"column-2\"><center>5%<\/center><\/td><td class=\"column-3\"><center>0\u5186<\/center><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\"><center>195\u4e07\u5186\u3092\u8d85\u3048\u3000330\u4e07\u5186\u4ee5\u4e0b<\/center><\/td><td class=\"column-2\"><center>10%<\/center><\/td><td class=\"column-3\"><center>97,500<\/center><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\"><center>330\u4e07\u5186\u3092\u8d85\u3048\u3000695\u4e07\u5186\u4ee5\u4e0b<\/center><\/td><td class=\"column-2\"><center>20%<\/center><\/td><td class=\"column-3\"><center>427,500<\/center><\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\"><center>695\u4e07\u5186\u3092\u8d85\u3048\u3000900\u4e07\u5186\u4ee5\u4e0b<\/center><\/td><td class=\"column-2\"><center>23%<\/center><\/td><td class=\"column-3\"><center>636,000<\/center><\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\"><center>900\u4e07\u5186\u3092\u8d85\u3048\u30001,800\u4e07\u5186\u4ee5\u4e0b<\/center><\/td><td class=\"column-2\"><center>33%<\/center><\/td><td class=\"column-3\"><center>1,536,000<\/center><\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\"><center>1,800\u4e07\u5186\u3092\u8d85\u3048\u30004,000\u4e07\u5186\u4ee5\u4e0b<\/center><\/td><td class=\"column-2\"><center>40%<\/center><\/td><td class=\"column-3\"><center>2,796,000<\/center><\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\"><center>4,000\u4e07\u5186\u8d85<\/center><\/td><td class=\"column-2\"><center>45%<\/center><\/td><td class=\"column-3\"><center>4,796,000<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-369 from cache --><\/p>\n<p>\u203b\u5e73\u621025\u5e74\u304b\u3089\u4ee4\u548c19\u5e74\u307e\u3067\u306e\u5404\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e(\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u5e74\u5206\u306e\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306e2.1%)\u3092\u4f75\u305b\u3066\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a title=\"\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\uff5c\u56fd\u7a0e\u5e81HP\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\uff5c\u56fd\u7a0e\u5e81HP<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u7dcf\u5408\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u3068\u304d\u306f\u3001\u914d\u5f53\u6240\u5f97\u3068\u305d\u306e\u4ed6\u306e\u6240\u5f97\u3092\u5408\u7b97\u3057\u3066\u3001\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7d2f\u9032\u8ab2\u7a0e\u306b\u306f\u3001\u5358\u7d14\u306b\u7a0e\u7387\u3092\u4e0a\u3052\u3066\u3044\u304f\u5358\u7d14\u7d2f\u9032\u8ab2\u7a0e\u3084\u3001\u8ab2\u7a0e\u6a19\u6e96\u3092\u6bb5\u968e\u5225\u306b\u533a\u5206\u3057\u3066\u524d\u6bb5\u968e\u306e\u8d85\u904e\u5206\u306b\u5bfe\u3057\u3066\u9ad8\u3044\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6240\u5f97\u7a0e\u3067\u63a1\u7528\u3059\u308b\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u306f\u3001\u6240\u5f97\u306e\u3046\u3061\u91d1\u984d\u306e\u4f4e\u3044\u90e8\u5206\u306b\u5bfe\u3057\u3066\u306f\u4f4e\u3044\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u3001\u6240\u5f97\u306e\u91d1\u984d\u304c\u5897\u3048\u308b\u306b\u3057\u305f\u304c\u3063\u3066\u3001\u6bb5\u968e\u3054\u3068\u306b\u7a0e\u7387\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u306e\u5834\u5408<\/h3>\n<p>\u914d\u5f53\u6240\u5f97\u306e\u91d1\u984d\u306b\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u5408\u308f\u305b\u305f20.315%\u304c\u8ab2\u305b\u3089\u308c\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff08\u6240\u5f97\u7a0e15%\u3001\u4f4f\u6c11\u7a0e5%\u3001\u5fa9\u8208\u7a0e0.315%\uff09<\/p>\n<p>2037\u5e74\u307e\u3067\u306f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3068\u3057\u3066\u6240\u5f97\u7a0e\u984d\u306e2.1%\uff0815%\u00d72.1%=0.315%\uff09\u3092\u6240\u5f97\u7a0e\u3068\u4f75\u305b\u3066\u7533\u544a\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u7d2f\u9032\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u5e74\u306e\u7a0e\u7387\u304c20.315%\u3088\u308a\u9ad8\u3044\u306a\u3089\u3070\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u65b9\u304c\u304a\u5f97\u3068\u306a\u308a\u3001\u78ba\u5b9a\u7533\u544a\u306e\u624b\u9593\u304c\u7701\u3051\u307e\u3059\u3002<\/p>\n<h3>\u7dcf\u5408\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5f53\u63a7\u9664\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u914d\u5f53\u6240\u5f97\u306e10\uff05\u3001\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u306f\u914d\u5f53\u6240\u5f97\u306e2.8\uff05\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8ab2\u7a0e\u6240\u5f97\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u30011,000\u4e07\u5186\u3092\u8d85\u3048\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u63a7\u9664\u306e\u5272\u5408\u304c\u534a\u5206\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306e\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\u3001\u914d\u5f53\u63a7\u9664\u306e\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u5143\u3068\u306a\u308b\u6240\u5f97(\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d)\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/46\/\" data-internallinksmanager029f6b8e52c=\"140\" title=\"\u533b\u7642\u8cbb\u63a7\u9664\">\u533b\u7642\u8cbb\u63a7\u9664<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u306a\u3069\u306e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002\uff08\u5206\u96e2\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\uff09<\/p>\n<p>\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u5206\u914d\u91d1\u3084\u5916\u8ca8\u5efa\u7b49\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306b\u3064\u3044\u3066\u3082\u3001\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u3068\u540c\u3058\u304f\u914d\u5f53\u6240\u5f97\u3068\u306a\u308a\u914d\u5f53\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u304c\u3001\u6b21\u306e\u3068\u304a\u308a\u63a7\u9664\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5270\u4f59\u91d1\u306e\u914d\u5f53\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97<\/strong>\uff1a10%<\/li>\n<li><strong>\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97<\/strong>\uff1a5\uff05<\/li>\n<li><strong>\u4e00\u822c\u5916\u8ca8\u5efa\u7b49\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97<\/strong>\uff1a2.5%<\/li>\n<\/ul>\n<\/div>\n<p>\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d\u304c695\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u914d\u5f53\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u7a0e\u91d1\u304c\u4f4e\u304f\u306a\u308a\u3001\u7dcf\u5408\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u65b9\u304c\u6709\u5229\u3068\u306a\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306b\u3088\u3063\u3066\u6e90\u6cc9\u5fb4\u53ce\u3067\u7d0d\u3081\u3059\u304e\u305f\u7a0e\u984d\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u5270\u4f59\u91d1\u306e\u914d\u5f53\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u6240\u5f97\u7a0e\u306e\u914d\u5f53\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u8ab2\u7a0e\u7dcf\u6240\u5f97\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306e\u914d\u5f53\u63a7\u9664\u984d\u306e\u8a08\u7b97<\/strong><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; margin-bottom: 20px; border-radius: 0px; text-align: center;\"><strong>\u914d\u5f53\u63a7\u9664\u984d \uff1d \u914d\u5f53\u6240\u5f97 \u00d7 10%<\/strong><\/div>\n<p>\u8ab2\u7a0e\u7dcf\u6240\u5f97\u304c\u4eee\u306b600\u4e07\u5186\u3067\u3001\u3046\u3061\u914d\u5f53\u6240\u5f97\u304c50\u4e07\u5186\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u914d\u5f53\u63a7\u9664\u984d 5\u4e07\u5186 = \u914d\u5f53\u6240\u5f97 50\u4e07\u5186 \u00d7 10%<\/p>\n<p><strong>\u8ab2\u7a0e\u7dcf\u6240\u5f97\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306e\u914d\u5f53\u63a7\u9664\u984d\u306e\u8a08\u7b97<\/strong><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; margin-bottom: 20px; border-radius: 0px; text-align: center;\"><strong><strong>\u914d\u5f53\u63a7\u9664\u984d \uff1d \u30a4 \u00d7 10% \uff0b \u30ed \u00d7 5\uff05<br \/>\n\u30a4* \uff1d \u914d\u5f53\u6240\u5f97\u91d1\u984d \uff0d \uff08\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d \uff0d 1,000\u4e07\u5186\uff09<br \/>\n\u30ed \uff1d \u914d\u5f53\u6240\u5f97\u91d1\u984d \uff0d \u30a4<\/strong><\/strong>* \u30a4\u306e\u5024\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u30bc\u30ed\u3068\u3057\u307e\u3059\u3002<\/div>\n<p><strong>\u4f8b1\uff09\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d\u304c1,025\u4e07\u5186\u3001\u3046\u3061\u914d\u5f53\u6240\u5f97\u304c50\u4e07\u5186\u3068\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u30a4 \uff1d 50\u4e07\u5186 \uff0d \uff081,025\u4e07\u5186 \uff0d 1,000\u4e07\u5186\uff09\uff1d 25\u4e07\u5186*<br \/>\n\u30ed \uff1d 50\u4e07\u5186 \uff0d 25\u4e07\u5186*\uff1d 25\u4e07\u5186<br \/>\n\u914d\u5f53\u63a7\u9664\u984d 3.75\u4e07\u5186 \uff1d 25\u4e07\u5186 \u00d7 10% \uff0b 25\u4e07\u5186 \u00d7 5%<\/p>\n<p><strong>\u4f8b2\uff09\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d\u304c1,150\u4e07\u5186\u3001\u3046\u3061\u914d\u5f53\u6240\u5f97\u304c50\u4e07\u5186\u3068\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u30a4 \uff1d 50\u4e07\u5186 \uff0d\uff081,150\u4e07\u5186 \uff0d 1,000\u4e07\u5186\uff09\uff1c 0<br \/>\n\u30ed \uff1d 50\u4e07\u5186 \uff0d 0\u5186 \uff1d 50\u4e07\u5186<br \/>\n\u914d\u5f53\u63a7\u9664\u984d 2.5\u4e07\u5186 \uff1d 0\u4e07\u5186 \u00d7 10% \uff0b 50\u4e07\u5186 \u00d7 5%<\/p>\n<h4>\u914d\u5f53\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u3082\u306e<\/h4>\n<p>\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u3084\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u3082\u306e\u306f\u914d\u5f53\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u304c\u3001\u305d\u308c\u4ee5\u5916\u306b\u914d\u5f53\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u306b\u306a\u308b\u3082\u306e\u3068\u3057\u3066\u6b21\u306e\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5916\u56fd\u6cd5\u4eba\u304b\u3089\u53d7\u3051\u308b\u914d\u5f53\u7b49<\/li>\n<li>\u57fa\u91d1\u5229\u606f<\/li>\n<li>\u79c1\u52df\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\u306a\u3069\u306e\u53ce\u76ca\u306e\u5206\u914d\u306b\u4fc2\u308b\u914d\u5f53\u7b49<\/li>\n<li>\u56fd\u5916\u79c1\u52df\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\u7b49\u306e\u914d\u5f53\u7b49<\/li>\n<li>\u5916\u56fd\u682a\u4fa1\u6307\u6570\u9023\u52d5\u578b\u7279\u5b9a\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306b\u4fc2\u308b\u914d\u5f53\u7b49<\/li>\n<li>\u7279\u5b9a\u5916\u8ca8\u5efa\u7b49\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306b\u4fc2\u308b\u914d\u5f53\u7b49<\/li>\n<li>\u9069\u683c\u6a5f\u95a2\u6295\u8cc7\u5bb6\u79c1\u52df\u306b\u3088\u308b\u6295\u8cc7\u4fe1\u8a17\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u914d\u5f53\u7b49<\/li>\n<li>\u7279\u5b9a\u76ee\u7684\u4fe1\u8a17\u3001\u7279\u5b9a\u76ee\u7684\u4f1a\u793e\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u914d\u5f53\u7b49<\/li>\n<li>\u6295\u8cc7\u6cd5\u4eba\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u914d\u5f53\u7b49<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u4e0d\u52d5\u7523\u6295\u8cc7\u4fe1\u8a17\uff08J-REIT\uff09\u306e\u5206\u914d\u91d1\u306a\u3069\u3082\u914d\u5f53\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<h3>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b<\/h3>\n<p>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306b\u306f\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u4e0a\u5834\u682a\u5f0f\u3084\u516c\u52df\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u306e\u58f2\u5374\u640d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u914d\u5f53\u6240\u5f97\u306b\u3064\u3044\u3066\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3067\u3001\u58f2\u5374\u640d\u3068\u914d\u5f53\u6240\u5f97\u3067\u640d\u76ca\u3092\u901a\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002\u58f2\u5374\u640d\u3068\u640d\u76ca\u901a\u7b97\u3057\u3066\u914d\u5f53\u6240\u5f97\u304c\u6e1b\u5c11\u3059\u308c\u3070\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u306e\u3046\u3061\u3001\u6e1b\u5c11\u3057\u305f\u914d\u5f53\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u304c\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u7a0e\u7387\u306f20.315\uff05\uff08\u6240\u5f97\u7a0e15.315\uff05\u3001\u4f4f\u6c11\u7a0e5\uff05\uff09\u3067\u3059\u3002\u307e\u305f\u3001\u7dcf\u5408\u8ab2\u7a0e\u3068\u540c\u3058\u304f\u3001\u914d\u5f53\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306b\u914d\u5f53\u91d1\u53ce\u5165\u304b\u3089\u501f\u5165\u91d1\u306e\u5229\u5b50\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u640d\u76ca\u901a\u7b97\u3057\u3066\u5f15\u304d\u304d\u308c\u306a\u304b\u3063\u305f\u58f2\u5374\u640d\u306f\u30013\u5e74\u306b\u9650\u308a\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u4eba\u304c\u3001A\u8a3c\u5238\u4f1a\u793e\u306780\u4e07\u5186\u306e\u914d\u5f53\u91d1\u3092\u53d7\u3051\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u914d\u5f53\u91d180\u4e07\u5186\u306b\u5bfe\u3057\u306620.315\uff05\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u984d\u306f162,520\u5186 \uff1d 80\u4e07\u5186 \u00d7 20.315\uff05\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001B\u8a3c\u5238\u4f1a\u793e\u3067\u53d6\u5f15\u3057\u305f\u682a\u306b\u3064\u3044\u306640\u4e07\u5186\u306e\u640d\u5931\u304c\u51fa\u307e\u3057\u305f\u3002B\u8a3c\u5238\u4f1a\u793e\u306b\u304a\u3051\u308b\u53d6\u5f15\u306f\u5229\u76ca\u304c\u51fa\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u7a0e\u91d1\u306f\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u307e\u307e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u3001162,520\u5186\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3068\u3053\u308d\u304c\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3001\u7533\u544a\u5206\u96e2\u5236\u5ea6\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u306f\u300180\u4e07\u5186\u306e\u914d\u5f53\u306840\u4e07\u5186\u306e\u640d\u5931\u3092\u76f8\u6bba\u3057\u300140\u4e07\u5186\u306e\u914d\u5f53\u3068\u307f\u306a\u3057\u307e\u3059\u3002<\/p>\n<p>\u640d\u76ca\u3092\u901a\u7b97\u3059\u308b\u3053\u3068\u3067\u300140\u4e07\u5186\u306e\u914d\u5f53\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u3092\u6255\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u984d\u306f81,260\u5186 \uff1d 40\u4e07\u5186 \u00d7 20.315\uff05\u3068\u306a\u308a\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3067\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u5927\u53e3\u682a\u4e3b\u3084\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5927\u53e3\u682a\u4e3b\u3067\u3042\u308b\u5834\u5408\u3084\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u914d\u5f53\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u3068\u304d\u306b\u6240\u5f97\u7a0e\uff0820.42\uff05\uff09\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u304c\u3001\u4f4f\u6c11\u7a0e\u306f\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u4f4f\u6c11\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u306a\u3044\u306e\u3067\u306f\u306a\u304f\u3001\u5225\u9014\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5c11\u984d\u914d\u5f53\u306e\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5c11\u984d\u914d\u5f53\u3068\u306f\u30011\u9298\u67c4\u3042\u305f\u308a\u306e1\u56de\u3042\u305f\u308a\u306e\u914d\u5f53\u304c\u300110\u4e07\u5186\u306b\u305d\u306e\u914d\u5f53\u306e\u8a08\u7b97\u671f\u9593\u306e\u6708\u6570\u3092\u304b\u3051\u306612\u3067\u5272\u3063\u305f\u91d1\u984d\u4ee5\u4e0b\u306e\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3067\u3082\u3001\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u6295\u8cc7\u4fe1\u8a17\u306b\u304a\u3051\u308b\u914d\u5f53\u63a7\u9664<\/h2>\n<p>\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97\u3084\u3001\u4e00\u822c\u5916\u8ca8\u5efa\u7b49\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u3068\u306f\u914d\u5f53\u63a7\u9664\u306e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-52553\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/10\/002.png\" alt=\"\u6295\u8cc7\u4fe1\u8a17\u306b\u304a\u3051\u308b\u914d\u5f53\u63a7\u9664\u7387\" width=\"484\" height=\"209\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/10\/002.png 484w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/10\/002-300x130.png 300w\" sizes=\"auto, (max-width: 484px) 100vw, 484px\" \/><br \/>\n\u5916\u8ca8\u5efa\u7b49\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u3046\u3061\u3001\u5916\u8ca8\u5efa\u8cc7\u7523\u306e\u5272\u5408\u53ca\u3073\u975e\u682a\u5f0f\u5272\u5408\u304c\u3068\u3082\u306b75%\u8d85\u306e\u5834\u5408\u306b\u306f\u3001\u914d\u5f53\u63a7\u9664\u306e\u9069\u7528\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e0a\u8a18\u3001\u914d\u5f53\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u3082\u306e\u306b\u300c\u7279\u5b9a\u5916\u8ca8\u5efa\u7b49\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306b\u4fc2\u308b\u914d\u5f53\u7b49\u300d\u3092\u6319\u3052\u3066\u3044\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<h2>\u914d\u5f53\u63a7\u9664\u306e\u9078\u629e\u306f\u614e\u91cd\u306b<\/h2>\n<p>\u4ee5\u4e0a\u3054\u7d39\u4ecb\u3057\u305f\u3068\u304a\u308a\u3001\u914d\u5f53\u6240\u5f97\u8ab2\u7a0e\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u306f\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001\u6240\u5f97\u306b\u3088\u3063\u3066\u306f\u7dcf\u5408\u8ab2\u7a0e\u3084\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u307b\u3046\u304c\u6709\u5229\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u500b\u3005\u306e\u6761\u4ef6\u3092\u3088\u304f\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u305f\u624b\u7d9a\u304d\u3092\u53d6\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u914d\u5f53\u91d1\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6240\u5f97\u63a7\u9664\u306e\u4e00\u3064\u306b\u914d\u5f53\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u914d\u5f53\u63a7\u9664\u306e\u9069\u7528\u65b9\u6cd5\u3084\u8a08\u7b97\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002 \u914d\u5f53\u63a7\u9664\u3068\u306f \u914d\u5f53\u63a7\u9664\u3068\u306f\u3001\u56fd\u5185\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u7b49\u306b\u3064\u3044\u3066\u3001\u7dcf\u5408\u8ab2\u7a0e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":52582,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[126,136],"class_list":["post-2317","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-job-case","tag-deduction","tag-investment"],"acf":{"pdf-dlbox-url":"","templatesbox-title":"\u914d\u5f53\u63a7\u9664\u30bb\u30eb\u30d5\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\uff08\u65e5\u672c\u30fb\u500b\u4eba\u7528\uff09","templatesbox-img1-url":"https:\/\/biz.moneyforward.com\/wp-content\/uploads\/2025\/12\/minibook_tax_return_2317.png","templatesbox-img1-title":"","templatesbox-img2-url":"","templatesbox-img2-title":"","templatesbox-desc":"\u914d\u5f53\u63a7\u9664\u30bb\u30eb\u30d5\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\uff08\u65e5\u672c\u30fb\u500b\u4eba\u7528\uff09\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002","templatesbox-btn-text":"\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b","templatesbox-link":"https:\/\/biz.moneyforward.com\/tax_return\/topics\/14503\/"},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/posts\/2317","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/comments?post=2317"}],"version-history":[{"count":38,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/posts\/2317\/revisions"}],"predecessor-version":[{"id":82345,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/posts\/2317\/revisions\/82345"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/media\/52582"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/media?parent=2317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/categories?post=2317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/tags?post=2317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}