{"id":48336,"date":"2021-04-30T10:47:14","date_gmt":"2021-04-30T01:47:14","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=48336"},"modified":"2026-01-22T16:29:17","modified_gmt":"2026-01-22T07:29:17","slug":"%e3%83%90%e3%82%a4%e3%83%8a%e3%83%aa%e3%83%bc%e3%82%aa%e3%83%97%e3%82%b7%e3%83%a7%e3%83%b3%e3%81%ab%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%af%e5%bf%85%e8%a6%81%ef%bc%9f%e5%9b%bd%e5%86%85%e3%83%bb","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48336\/","title":{"rendered":"\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\uff1f\u56fd\u5185\u30fb\u6d77\u5916\u306e\u9055\u3044\u3084\u7a0e\u91d1\u5bfe\u7b56\u306b\u3064\u3044\u3066\u89e3\u8aac\uff01"},"content":{"rendered":"<p>\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3(\u30d0\u30a4\u30ca\u30ea\u30fc<a href=\"https:\/\/biz.moneyforward.com\/words\/1200\/\" 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title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u8005\u306f\u53ce\u652f\u5185\u8a33\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3057\u305f<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>\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u300c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u526f\u696d\u306e\u6240\u5f97\u300d\u3084 \u300c2,000\u4e07\u5186\u4ee5\u4e0a\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" 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class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h2>\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3068\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" rel=\"noopener\" target=\"_blank\">\u6240\u5f97\u91d1\u984d<\/a>\u306b\u306a\u3063\u305f\u3068\u304d\u306b\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u56fd\u5185\u53d6\u5f15\u3068\u6d77\u5916\u53d6\u5f15\u3067\u9069\u7528\u3055\u308c\u308b\u7a0e\u5236\u306e\u9055\u3044\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u3010\u524d\u63d0\u3011\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u4e8b\u524d\u306e\u6ce8\u610f\u70b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306f\u4e0a\u304c\u308b\u304b\u4e0b\u304c\u308b\u304b\u3092\u9078\u3076\u3060\u3051\u306a\u306e\u3067\u3001\u4e00\u898b\u3059\u308b\u3068\u7c21\u5358\u306a\u53d6\u5f15\u306b\u601d\u308f\u308c\u304c\u3061\u3067\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u5b9f\u969b\u306f\u300c\u4fa1\u683c\u5909\u52d5\u30ea\u30b9\u30af\u304c\u9ad8\u304f\u3001\u5341\u5206\u306a\u77e5\u8b58\u3084\u7406\u89e3\u306b\u3082\u3068\u3065\u3044\u305f\u5224\u65ad\u304c\u5fc5\u8981\u306a\u53d6\u5f15\u3067\u3042\u308b\u300d\u3068\u91d1\u878d\u5e81\u3084\u91d1\u878d<a href=\"https:\/\/biz.moneyforward.com\/words\/1236\/\" data-internallinksmanager029f6b8e52c=\"369\" title=\"\u5148\u7269\u53d6\u5f15\">\u5148\u7269\u53d6\u5f15<\/a>\u696d\u5354\u4f1a\u306a\u3069\u306e\u89e3\u8aac\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u4e8b\u5b9f\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u300c\u5fc5\u305a\u5132\u304b\u308b\u300d\u300c\u5fc5\u52dd\u6cd5\u300d\u3068\u3044\u3063\u305f\u30b3\u30d4\u30fc\u3067\u76f8\u624b\u3092\u305d\u306e\u6c17\u306b\u3055\u305b\u3001\u9ad8\u984d\u306a\u60c5\u5831\u5546\u6750\u3084\u53d6\u5f15\u30c4\u30fc\u30eb\u3092\u58f2\u308a\u8fbc\u3080\u60aa\u8cea\u306a\u52e7\u8a98\u3082\u5b58\u5728\u3057\u307e\u3059\u3002\u7a0e\u91d1\u3084\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u60a9\u3080\u524d\u306b\u3001\u3053\u3046\u3057\u305f\u30c8\u30e9\u30d6\u30eb\u306b\u5dfb\u304d\u8fbc\u307e\u308c\u308b\u30b1\u30fc\u30b9\u304c\u5f8c\u3092\u7d76\u3061\u307e\u305b\u3093\u3002<\/p>\n<p>\u3082\u3057\u3001\u307e\u3060\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u624b\u3092\u4ed8\u3051\u308b\u524d\u3084\u3001\u77e5\u308a\u5408\u3044\u304b\u3089\u5546\u6750\u3084\u30c4\u30fc\u30eb\u306e\u58f2\u308a\u8fbc\u307f\u3092\u805e\u3044\u305f\u6bb5\u968e\u3067\u3042\u308c\u3070\u3001\u4fe1\u983c\u3067\u304d\u308b\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u3067\u3042\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u76f8\u624b\u304c\u6d77\u5916\u306e\u7121\u767b\u9332\u4e8b\u696d\u8005\u3084\u7d20\u6027\u4e0d\u660e\u306e\u4eba\u7269\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u91d1\u878d\u5148\u7269\u53d6\u5f15\u696d\u5354\u4f1a\u3084\u56fd\u6c11\u751f\u6d3b\u30bb\u30f3\u30bf\u30fc\u306a\u3069\u4fe1\u983c\u306e\u304a\u3051\u308b\u56e3\u4f53\u3078\u306e\u76f8\u8ac7\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u53c2\u8003\u3011<a href=\"https:\/\/www.fsa.go.jp\/ordinary\/chuui\/binary.html\" rel=\"noopener\" target=\"_blank\">\u91d1\u878d\u5e81\uff1a\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15\u306b\u3042\u305f\u3063\u3066\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\uff01<\/a><\/p>\n<h3>\u56fd\u5185\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u6d77\u5916\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u9055\u3044<\/h3>\n<p>\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u306f\u3001\u56fd\u5185\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u6d77\u5916\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306e2\u7a2e\u985e\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u5185\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u306f\u3001\u65e5\u672c\u3067\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u696d\u8005\u306e\u4e0b\u3067\u884c\u3046\u53d6\u5f15\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u672c\u62e0\u5730\u304c\u6d77\u5916\u306b\u3042\u3063\u3066\u3082\u3001\u65e5\u672c\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u306e\u767b\u9332\u3092\u53d7\u3051\u3066\u56fd\u5185\u3067\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u56fd\u5185\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fd\u5185\u53d6\u5f15\u306b\u3064\u3044\u3066\u30012013\u5e747\u6708\u306b\u6539\u5b9a\u3055\u308c\u305f\u300c<a href=\"https:\/\/www.ffaj.or.jp\/wp-content\/uploads\/2019\/06\/ffaj-binary_kisoku.pdf\" rel=\"noopener\" target=\"_blank\">\u500b\u4eba\u5411\u3051\u5e97\u982d\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15\u696d\u52d9\u53d6\u6271\u898f\u5247<\/a> (\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u91d1\u878d\u5148\u7269\u53d6\u5f15\u696d\u5354\u4f1a)\u300d\u306b\u57fa\u3065\u304d\u3001\u77ed\u6642\u9593\u53d6\u5f15\u306e\u7981\u6b62\u3084\u9867\u5ba2\u306b\u4e0d\u5229\u3068\u306a\u308a\u3084\u3059\u3044\u30da\u30a4\u30a2\u30a6\u30c8\u8a2d\u8a08\u3092\u6c42\u3081\u308b\u306a\u3069\u306e\u898f\u5236\u3092\u53d7\u3051\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5236\u5ea6\u9762\u3067\u306e\u4fdd\u8b77\u304c\u6574\u3063\u3066\u304a\u308a\u3001\u6d77\u5916\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u6bd4\u3079\u308b\u3068\u53d6\u5f15\u74b0\u5883\u306e\u900f\u660e\u6027\u306f\u9ad8\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d77\u5916\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u306f\u3001\u65e5\u672c\u306e\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u898f\u5236\u3092\u53d7\u3051\u306a\u3044\u3001\u6d77\u5916\u306b\u62e0\u70b9\u3092\u304a\u304f\u696d\u8005\u304c\u63d0\u4f9b\u3059\u308b\u53d6\u5f15\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u56fd\u5185\u53d6\u5f15\u306e\u3088\u3046\u306a\u898f\u5236\u304c\u306a\u304f\u81e8\u6a5f\u5fdc\u5909\u306a\u53d6\u5f15\u304c\u53ef\u80fd\u306a\u53cd\u9762\u3001\u65e5\u672c\u306e\u91d1\u878d\u898f\u5236\u306e\u5bfe\u8c61\u5916\u3067\u3042\u308b\u305f\u3081\u3001\u696d\u8005\u306e\u4fe1\u983c\u6027\u3084\u30c8\u30e9\u30d6\u30eb\u6642\u306e\u6551\u6e08\u624b\u6bb5\u3092\u542b\u3081\u3001\u6295\u6a5f\u6027\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u53d6\u5f15\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h3>\u56fd\u5185\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3068\u78ba\u5b9a\u7533\u544a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u5185\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u300c\u5148\u7269\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15\u306b\u304b\u304b\u308b\u7a0e\u91d1\u300d\u3068\u3057\u3066\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2736\/\" data-internallinksmanager029f6b8e52c=\"529\" title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a>\u300d\u304b\u3064\u300c\u7533\u544a<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1157\/\" data-internallinksmanager029f6b8e52c=\"409\" title=\"\u5206\u96e2\u8ab2\u7a0e\">\u5206\u96e2\u8ab2\u7a0e<\/a>\u300d\u3067\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u6240\u5f97\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u306a\u3069\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53025\/\" data-internallinksmanager029f6b8e52c=\"357\" title=\"\u7dcf\u5408\u8ab2\u7a0e\">\u7dcf\u5408\u8ab2\u7a0e<\/a>\u3068\u306f\u5408\u7b97\u305b\u305a\u3001\u56fd\u5185\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u5f97\u305f\u53ce\u5165\u3084\u304b\u304b\u3063\u305f\u7d4c\u8cbb\u3092\u3082\u3068\u306b\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u7387\u306f20.315\uff05\u3067\u3059\u3002\u5185\u8a33\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7a0e<\/th>\n<th>\u7a0e\u7387<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6240\u5f97\u7a0e<\/td>\n<td style=\"text-align: left;\">15\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<br \/>\n(\u57fa\u6e96\u7a0e\u7387\u00d72.1\uff05\u306a\u306e\u306715\uff05\u00d72.1\uff05)<\/td>\n<td style=\"text-align: left;\">0.315\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6240\u5f97\u7a0e+\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/td>\n<td style=\"text-align: left;\">15\uff05\uff0b0.315\uff05\uff1d15.315\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4f4f\u6c11\u7a0e<\/td>\n<td style=\"text-align: left;\">5\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5408\u8a08<br \/>\n(\u6240\u5f97\u7a0e+\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e+\u4f4f\u6c11\u7a0e)<\/td>\n<td style=\"text-align: left;\">20.315\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ed6\u306e\u6240\u5f97\u304c200\u4e07\u5186\u3067\u30821,000\u4e07\u5186\u3067\u3082\u4e00\u5f8b20.315\uff05\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u4f8b\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u304a\u3051\u308b\u7a0e\u984d\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u7d66\u4e0e\u6240\u5f97<\/b>\uff1a276\u4e07\u5186(\u4f4f\u6c11\u7a0e10\uff05\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e2.1\uff05\u3001\u7d66\u4e0e\u53ce\u5165400\u4e07\u5186\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" rel=\"noopener\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>124\u4e07\u3002)<\/li>\n<li><b>\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u5f97\u305f\u53ce\u5165<\/b>\uff1a50\u4e07\u5186<\/li>\n<li>\u304b\u304b\u3063\u305f\u7d4c\u8cbb5\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<p><b>1.\u7d66\u4e0e\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/b><\/p>\n<p>276\u4e07\u5186\u00d710\uff05\uff0d9\u4e077,500\u5186\uff1d17\u4e078,500\u5186<\/p>\n<p>17\u4e078,500\u5186\u00d72.1%\uff1d3,748\u5186<\/p>\n<p>17\u4e078,500\u5186\uff0b3,748\u5186\uff1d18\u4e072,248\u5186\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e<\/p>\n<p>276\u4e07\u5186\u00d710\uff05\uff1d27\u4e076,000\u5186\u30fb\u30fb\u30fb\u4f4f\u6c11\u7a0e<\/p>\n<p>182,248\u5186\uff0b27\u4e076,000\u5186\uff1d45\u4e078,248\u5186<\/p>\n<p><b>2.\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u53ce\u5165\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/b><\/p>\n<p>(50\u4e07\u5186\uff0d5\u4e07\u5186)\u00d720.315%\uff1d9\u4e071,417\u5186<\/p>\n<p><b>3.\u6700\u7d42\u7684\u306b\u652f\u6255\u3046\u7a0e\u91d1<\/b><\/p>\n<p>45\u4e078,248\u5186\uff0b9\u4e071,417\u5186\uff1d54\u4e079,665\u5186<\/p>\n<p>\u203b\u6240\u5f97\u306f\u53ce\u5165\uff0d\u7d4c\u8cbb<br \/>\n\u203b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u7b49\u306f\u8003\u616e\u3057\u306a\u3044<br \/>\n\u203b\u7a0e\u984d\u306e\u7aef\u6570100\u5186\u672a\u6e80\u306f\u5207\u308a\u6368\u3066<\/p>\n<p>\u56fd\u5185\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306f\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3067\u3042\u308b\u305f\u3081\u3001\u901a\u5e38\u306e\u6240\u5f97\u7a0e\u7528\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u52a0\u3048\u3066\u300c\u78ba\u5b9a\u7533\u544a\u66f8 \u7b2c\u4e09\u8868(\u7e70\u8d8a\u640d\u5931\u7b49\u304c\u3042\u308b\u3068\u304d\u306f\u7b2c\u56db\u8868)\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u51fa\u305f\u6240\u5f97\u3084\u640d\u5931\u91d1\u984d\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1157\/\" data-lkc-id=\"19\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/04\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3068\u306f\uff1f\u7dcf\u5408\u8ab2\u7a0e\u3068\u306e\u9055\u3044\u30842\u3064\u306e\u5206\u96e2\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u6240\u5f97\u306e\u5408\u8a08\u91d1\u984d\u306b\u8ab2\u7a0e\u3059\u308b\u7dcf\u5408\u8ab2\u7a0e\u3068\u306f\u5225\u306b\u3001\u7279\u5b9a\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u305d\u308c\u305e\u308c\u5358\u72ec\u306e\u8a08\u7b97\u5f0f\u3067\u8ab2\u7a0e\u3092\u3057\u3066\u3044\u304f\u306e\u304c\u5206\u96e2\u8ab2\u7a0e\u3067\u3059\u3002\u3053\u306e\u5206\u96e2\u8ab2\u7a0e\u306e\u4e2d\u306b\u3082\u5929\u5f15\u304d\u306e\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u3068\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u7dcf\u5408\u8ab2\u7a0e\u3068\u5206\u96e2\u8ab2\u7a0e\u306e\u9055\u3044\u7dcf\u5408\u8ab2\u7a0e\u3068\u306f\u3001\u6240\u5f97\u3092\u5408\u7b97\u3057\u305f\u7dcf\u6240\u5f97\u91d1\u984d\u306b\u8ab2\u7a0e\u3059\u308b\u65b9\u6cd5\u3067\u3001\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u7d66\u4e0e\u6240\u5f97\u3084\u30a2\u30d1\u30fc\u30c8\u306a\u3069\u306e\u8cc3\u8cb8\u7d4c\u55b6\u8005\u306e\u4e0d\u52d5\u7523\u5bb6\u8cc3\u53ce\u5165\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4e8b\u696d\u6240\u5f97\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u306b\u5bfe\u3057\u3001\u5206\u96e2\u8ab2\u7a0e\u3068\u306f\u4ed6\u306e\u6240\u5f97\u91d1\u984d\u3068\u5408\u8a08\u305b\u305a\u3001\u5206\u96e2\u3057\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2061\/\" data-lkc-id=\"20\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/04\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\/\u6dfb\u4ed8\u66f8\u985e\u307e\u3068\u3081\u30102025\u5e74\u5206\u7533\u544a\u7248\u3011\u4f1a\u793e\u54e1\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051 | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9...<\/div><div class=\"lkc-excerpt\">\u78ba\u5b9a\u7533\u544a\u306f\u7a2e\u985e\u306b\u3088\u3063\u3066\u63d0\u51fa\u3059\u308b\u66f8\u985e\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u3001\u3069\u306e\u66f8\u985e\u304c\u5fc5\u8981\u306a\u306e\u304b\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h3>\u6d77\u5916\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3068\u78ba\u5b9a\u7533\u544a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d77\u5916\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3082\u96d1\u6240\u5f97\u3067\u3059\u304c\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3067\u306f\u306a\u304f\u7dcf\u5408\u8ab2\u7a0e\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u307b\u304b\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u306e\u7a0e\u984d\u8a08\u7b97\u3067\u3059\u3002<\/p>\n<p>\u7dcf\u5408\u8ab2\u7a0e\u306f\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u306b\u5fdc\u3058\u305f\u4ee5\u4e0b\u306e\u7a0e\u7387\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">1,000\u5186\uff5e1,949,000\u5186<\/td>\n<td style=\"text-align: left;\">5\uff05<\/td>\n<td style=\"text-align: left;\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">1,950,000\u5186\uff5e3,299,000\u5186<\/td>\n<td style=\"text-align: left;\">10\uff05<\/td>\n<td style=\"text-align: left;\">97,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">3,300,000\u5186\uff5e6,949,000\u5186<\/td>\n<td style=\"text-align: left;\">20\uff05<\/td>\n<td style=\"text-align: left;\">427,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">6,950,000\u5186\uff5e8,999,000\u5186<\/td>\n<td style=\"text-align: left;\">23\uff05<\/td>\n<td style=\"text-align: left;\">636,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">9,000,000\u5186\uff5e17,999,000\u5186<\/td>\n<td style=\"text-align: left;\">33\uff05<\/td>\n<td style=\"text-align: left;\">1,536,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">18,000,000\u5186\uff5e39,999,000\u5186<\/td>\n<td style=\"text-align: left;\">40\uff05<\/td>\n<td style=\"text-align: left;\">2,796,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">40,000,000\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">45\uff05<\/td>\n<td style=\"text-align: left;\">4,796,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3010\u53c2\u8003\u3011<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5cNo.2260\u2003\u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/a><\/p>\n<p>\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u306e\u5229\u76ca50\u4e07\u5186\u30fb\u304b\u304b\u3063\u305f\u7d4c\u8cbb5\u4e07\u5186\u3067\u8a08\u7b97\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\u3000margin-bottom: 1em;\"><strong>(50\u4e07\u5186\uff0d5\u4e07\u5186\uff09\u00d7\u7a0e\u7387<\/strong><\/div>\n<p>\u203b\u7a0e\u7387\u306f\u3001\u7d66\u4e0e\u3084\u4e8b\u696d\u6240\u5f97\u306a\u3069\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u305f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u6d77\u5916\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6240\u5f97\u3092\u7533\u544a\u3059\u308b\u5834\u5408\u306f\u3001\u7d66\u4e0e\u3084\u4e8b\u696d\u6240\u5f97\u306a\u3069\u307b\u304b\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u3001\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3067\u7533\u544a\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u640d\u76ca\u901a\u7b97\u3084\u7e70\u8d8a\u63a7\u9664\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3>\u4f1a\u793e\u54e1\u306e\u526f\u696d\u3001\u5b66\u751f\u30fb\u5c02\u696d\u4e3b\u5a66\u306a\u3069\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u4eba\u306e\u4e2d\u3067\u3082\u3001\u4f1a\u793e\u54e1\u306e\u526f\u696d\u3068\u3057\u3066\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3084\u5b66\u751f\u30fb\u5c02\u696d\u4e3b\u5a66\u306e\u4eba\u304c\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>1\u3064\u76ee\u306f\u300c\u5e74\u672b\u8abf\u6574\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u3088\u3063\u3066\u5f97\u305f\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u300d\u306e\u5834\u5408\u3067\u3059\u3002\u3042\u304f\u307e\u3067\u6240\u5f97\u306a\u306e\u3067\u3001\u4eee\u306b\u53ce\u5165\u304c24\u4e07\u5186\u3067\u3082\u7d4c\u8cbb\u304c5\u4e07\u5186\u3060\u3063\u305f\u3068\u304d\u306f\u3001\u96d1\u6240\u5f9719\u4e07\u5186\u3068\u306a\u308a\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>2\u3064\u76ee\u306f\u300c\u6276\u990a\u306b\u5165\u3063\u3066\u3044\u308b\u5b66\u751f\u3084\u4e3b\u5a66\u3067\u3001\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u304c\u73fe\u884c\u5236\u5ea6\u4e0a\u306e\u57fa\u790e\u63a7\u9664\u984d\u3067\u3042\u308b48\u4e07\u5186\u4ee5\u4e0b\u300d\u306e\u5834\u5408\u3067\u3059\u300248\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u9650\u308a\u306f\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u306a\u3044\u305f\u3081\u3001\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u304a\u3051\u308b\u7a0e\u91d1\u5bfe\u7b56\u306b\u3088\u308b\u7bc0\u7a0e<\/h2>\n<p>\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u5f97\u305f\u5229\u76ca\u306f\u3001\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3057\u307e\u3059\u304c\u3001\u4e00\u5b9a\u306e\u7bc4\u56f2\u3067\u7a0e\u91d1\u5bfe\u7b56\u306b\u3088\u308b\u7bc0\u7a0e\u304c\u53ef\u80fd\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b3\u3064\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3059\u308b<\/li>\n<li>\u640d\u76ca\u901a\u7b97\u3092\u884c\u3046<\/li>\n<li>\u7e70\u8d8a\u63a7\u9664\u3092\u884c\u3046<\/li>\n<\/ol>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u640d\u76ca\u901a\u7b97\u3068\u7e70\u8d8a\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u5185\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15\u3092\u542b\u3080\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u300d\u306e\u7bc4\u56f2\u5185\u306b\u9650\u3063\u3066\u9069\u7528\u53ef\u80fd\u3067\u3001\u6d77\u5916\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15\u306b\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3>\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u3088\u3063\u3066\u5f97\u305f\u96d1\u6240\u5f97\u306f\u300c\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u5f97\u305f\u96d1\u53ce\u5165\uff0d\u5f53\u8a72\u53d6\u5f15\u306e\u305f\u3081\u306b\u76f4\u63a5\u5fc5\u8981\u3068\u306a\u3063\u305f\u7d4c\u8cbb\u300d\u3067\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u3064\u307e\u308a\u3001\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u652f\u51fa\u3092\u9069\u5207\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001\u96d1\u6240\u5f97\u306e\u91d1\u984d\u3092\u6291\u3048\u3089\u308c\u3001\u7d50\u679c\u3068\u3057\u3066\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u7533\u8acb\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u652f\u51fa\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\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>\u53d6\u5f15\u4e2d\u3064\u306a\u3044\u3067\u3044\u308b\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4ee3<\/li>\n<li>\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u60c5\u5831\u8a8c\u3084\u66f8\u7c4d\u4ee3<\/li>\n<li>\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u95a2\u4fc2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u3078\u306e\u53c2\u52a0\u8cbb\u3084\u53c2\u52a0\u306e\u305f\u3081\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2640\/\" data-internallinksmanager029f6b8e52c=\"523\" title=\"\u4ea4\u901a\u8cbb\">\u4ea4\u901a\u8cbb<\/a>\u306a\u3069<\/li>\n<li>\u53d6\u5f15\u306b\u76f4\u63a5\u95a2\u4fc2\u3059\u308b\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u8cbb\u7528<\/li>\n<li>\u53d6\u5f15\u7528\u306e\u30d1\u30bd\u30b3\u30f3\u3084\u30c4\u30fc\u30eb\u3001\u5468\u8fba\u6a5f\u5668\u4ee3\uff08\u79c1\u7684\u5229\u7528\u304c\u3042\u308b\u5834\u5408\u306f\u5bb6\u4e8b\u6309\u5206\uff09<\/li>\n<li>\u53d6\u5f15\u306b\u304b\u304b\u3063\u305f\u53d6\u5f15\u624b\u6570\u6599\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d4c\u8cbb\u3068\u3057\u3066\u7533\u8acb\u3057\u305f\u652f\u51fa\u306b\u95a2\u3057\u3066\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" data-internallinksmanager029f6b8e52c=\"562\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a>\u3084\u30ec\u30b7\u30fc\u30c8\u306a\u3069\u306e\u8a3c\u6191\u66f8\u985e\u306e\u4fdd\u7ba1\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u4fdd\u5b58\u671f\u9593\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u306b\u3088\u308a\u539f\u52475\u5e74\u9593\uff08\u9752\u8272\u7533\u544a\u306e\u5834\u5408\u306f7\u5e74\u9593\uff09\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u640d\u76ca\u901a\u7b97\u3092\u884c\u3046<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3082\u3057\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u5931\u6557\u3057\u3066\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u640d\u5931\u91d1\u984d\u5206\u306b\u3064\u3044\u3066\u3001\u540c\u3058\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u300d\u306b\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u306e\u640d\u76ca\u3068\u640d\u76ca\u901a\u7b97\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u640d\u5931\u304c20\u4e07\u5186\u3001\u65e5\u7d4c225\u5148\u7269\u53d6\u5f15\u306e\u5229\u76ca30\u4e07\u5186\u304c\u3042\u3063\u305f\u5834\u5408\u300130\u4e07\u5186\u304b\u308920\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304d\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306f10\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u640d\u76ca\u901a\u7b97\u304c\u53ef\u80fd\u306a\u53d6\u5f15\u306b\u306f\u3001\u56fd\u5185\u53d6\u5f15\u3067\u3001\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>FX(\u5e97\u982d\u30fb\u53d6\u5f15\u6240)<\/li>\n<li>\u65e5\u7d4c225\u5148\u7269\u53d6\u5f15<\/li>\n<li>TOPIX\u5148\u7269\u53d6\u5f15<\/li>\n<li>\u304f\u308a\u3063\u304f365<\/li>\n<li>\u5546\u54c1\u5148\u7269<\/li>\n<li>\u30e6\u30fc\u30ed\u51863\u30f5\u6708\u91d1\u5229\u5148\u7269\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u9006\u306b\u3053\u308c\u3089\u306e\u53d6\u5f15\u3067\u640d\u5931\u304c\u51fa\u305f\u3068\u304d\u306b\u306f\u3001\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5229\u76ca\u3068\u306e\u640d\u76ca\u901a\u7b97\u3067\u76f8\u6bba\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u640d\u76ca\u901a\u7b97\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u901a\u7b97\u5f8c\u306e\u7a0e\u984d\u304c0\u5186\u3068\u306a\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u640d\u76ca\u901a\u7b97\u306f\u81ea\u52d5\u3067\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u521d\u3081\u3066\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<h3>\u7e70\u8d8a\u63a7\u9664\u3092\u884c\u3046<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7e70\u8d8a\u63a7\u9664\u306f\u3001\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u51fa\u305f\u640d\u5931\u306b\u3064\u3044\u3066\u3001\u540c\u3058\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u300d\u306b\u8a72\u5f53\u3059\u308b\u7fcc\u5e74\u4ee5\u964d\u306e\u5229\u76ca\u3068\u76f8\u6bba\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u640d\u5931\u306f\u3001\u640d\u5931\u304c\u751f\u3058\u305f\u5e74\u306e\u7fcc\u5e74\u304b\u30893\u5e74\u9593\u307e\u3067\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u30011\u5e74\u76ee\u306b80\u4e07\u5186\u306e\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u3001\u305d\u306e80\u4e07\u5186\u5206\u30923\u5e74\u9593\u7e70\u308a\u8d8a\u3057\u3066\u63a7\u9664\u53ef\u80fd\u3067\u3059\u30022\u5e74\u76ee\u306b\u5229\u76ca20\u4e07\u5186\u30013\u5e74\u76ee\u306b\u5229\u76ca10\u4e07\u5186\u30014\u5e74\u76ee\u306b\u5229\u76ca30\u4e07\u5186\u3060\u3063\u305f\u30b1\u30fc\u30b9\u3092\u307f\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list 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\/>\n<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/nagoya\/release\/r02\/shotoku_shohi\/04.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5c\u4e3b\u306a\u53d6\u308a\u7d44\u307f\u3000\u6d77\u5916\u6295\u8cc7\u7b49\u3092\u884c\u3063\u3066\u3044\u308b\u500b\u4eba\u306b\u5bfe\u3059\u308b\u8abf\u67fb\u72b6\u6cc1<\/a><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/nagoya\/release\/r02\/shotoku_shohi\/05.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5c\u4e3b\u306a\u53d6\u308a\u7d44\u307f\u3000\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u308b\u500b\u4eba\u306b\u5bfe\u3059\u308b\u8abf\u67fb\u72b6\u6cc1<\/a><\/p>\n<p><a href=\"https:\/\/www.fsa.go.jp\/common\/law\/guide\/kinyushohin\/10.html\" rel=\"noopener\" target=\"_blank\">\u91d1\u878d\u5e81\uff5c\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u7b49\u5411\u3051\u306e\u7dcf\u5408\u7684\u306a\u76e3\u7763\u6307\u91dd<\/a><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2230.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5cNo.2230\u2003\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u5236\u5ea6<\/a><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1521.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5cNo.1521\u2003\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15(FX)\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3(\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15)\u306b\u3088\u308b\u5229\u76ca(\u53d6\u5f15\u5dee\u76ca)\u304c\u4e00\u5b9a\u4ee5\u4e0a\u306e\u91d1\u984d\u306b\u306a\u308b\u3068\u3001\u6240\u5f97\u3068\u7d0d\u7a0e\u984d\u306a\u3069\u306b\u3064\u3044\u3066\u7a0e\u52d9\u7f72\u3078\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u526f\u696d\u3068\u3057\u3066\u884c\u3063\u3066\u3044\u308b\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\uff08\u672c\u4eba\u540d\u7fa9\u3067\u53d6\u5f15\u3057\u3066\u3044\u308b\u5834\u5408 [&hellip;]<\/p>\n","protected":false},"author":174,"featured_media":50029,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-48336","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-job-case"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/posts\/48336","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\/174"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/comments?post=48336"}],"version-history":[{"count":31,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/posts\/48336\/revisions"}],"predecessor-version":[{"id":82786,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/posts\/48336\/revisions\/82786"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/media\/50029"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/media?parent=48336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/categories?post=48336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-json\/wp\/v2\/tags?post=48336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}