{"id":50677,"date":"2015-01-26T19:50:38","date_gmt":"2015-01-26T10:50:38","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blue_return\/basic\/?p=510"},"modified":"2026-06-10T17:35:45","modified_gmt":"2026-06-10T08:35:45","slug":"simplified-bookkeeping","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50677\/","title":{"rendered":"\u9752\u8272\u7533\u544a\u306b\u304a\u3051\u308b\u7c21\u6613\u7c3f\u8a18\u3068\u306f\uff1f\u8907\u5f0f\u7c3f\u8a18\u3068\u306e\u9055\u3044\u3084\u9078\u3073\u65b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u306e\u7c21\u6613<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/82\/\" data-internallinksmanager029f6b8e52c=\"485\" title=\"\u7c3f\u8a18\">\u7c3f\u8a18<\/a>\u3068\u306f\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u9752\u8272\u7533\u544a\u306e\u7c21\u6613\u7c3f\u8a18\u306f\u300110\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u3001\u7c21\u5358\u306a\u8a18\u5e33\u65b9\u6cd5\u3067\u3059\u3002<\/strong><\/span><\/p>\n<ul>\n<li>\u501f\u65b9\u30fb\u8cb8\u65b9\u3092\u4f7f\u308f\u305a\u5165\u91d1\u3068\u51fa\u91d1\u3092\u305d\u306e\u307e\u307e\u66f8\u304d\u8fbc\u3080<\/li>\n<li>\u63a7\u9664\u984d\u306f10\u4e07\u5186\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/82\/\" data-internallinksmanager029f6b8e52c=\"419\" title=\"\u8907\u5f0f\u7c3f\u8a18\">\u8907\u5f0f\u7c3f\u8a18<\/a>\u306f\u6700\u592765\u4e07\u5186\uff09<\/li>\n<li>\u58f2\u4e0a\u304c\u4f38\u3073\u305f\u3089\u8907\u5f0f\u7c3f\u8a18\u3078\u306e\u5207\u308a\u66ff\u3048\u3082\u898b\u636e\u3048\u308b<\/li>\n<\/ul>\n<p>Q. \u7c21\u6613\u7c3f\u8a18\u3068\u8907\u5f0f\u7c3f\u8a18\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\uff1f<br \/>\nA. \u7c21\u5358\u3055\u91cd\u8996\u306a\u3089\u7c21\u6613\u7c3f\u8a18\u3001\u7bc0\u7a0e\u91cd\u8996\u306a\u3089\u8907\u5f0f\u7c3f\u8a18\uff08\u6700\u592765\u4e07\u5186\u63a7\u9664\u203b\uff09\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<br \/>\n\u203b\u4ee4\u548c9\u5e74\u5206\u304b\u3089\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"15\" title=\"\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/a>\u304c\u6700\u592775\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002\n<\/p><\/div>\n<p>\u9752\u8272\u7533\u544a\u306b\u306f\u3001\u300c\u7c21\u6613\u7c3f\u8a18\u300d\u3068\u300c\u8907\u5f0f\u7c3f\u8a18\u300d\u306b\u3088\u308b\u8a18\u5e33\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u7c21\u6613\u7c3f\u8a18\u306f\u8907\u5f0f\u7c3f\u8a18\u307b\u3069\u306e\u5c02\u9580\u77e5\u8b58\u304c\u306a\u304f\u3066\u308210\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u8a18\u5e33\u65b9\u6cd5\u3067\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u304b\u3089\u9752\u8272\u7533\u544a\u3078\u5207\u308a\u66ff\u3048\u305f\u3044\u3082\u306e\u306e\u3001\u8907\u5f0f\u7c3f\u8a18\u306e\u4ed5\u8a33\u304c\u30cf\u30fc\u30c9\u30eb\u306b\u306a\u3063\u3066\u8e0f\u307f\u51fa\u305b\u306a\u3044<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\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u7c21\u6613\u7c3f\u8a18\u3068\u8907\u5f0f\u7c3f\u8a18\u306e\u9055\u3044\u3001\u7c3f\u8a18\u65b9\u5f0f\u306e\u9078\u3073\u65b9\u3001\u66f8\u304d\u65b9\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u5909\u66f4\u70b9\u307e\u3067\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u672c\u8a18\u4e8b\u306e\u5185\u5bb9\u306f2025\u5e7412\u6708\u516c\u8868\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3092\u3082\u3068\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306f\u81ea\u6c11\u515a\u304c\u6bce\u5e7412\u6708\u9803\u306b\u767a\u8868\u3059\u308b\u6539\u6b63\u306e\u30c9\u30e9\u30d5\u30c8\u3067\u3042\u308a\u3001\u56fd\u4f1a\u3067\u306e\u5be9\u8b70\u3092\u7d4c\u3066\u7fcc\u5e74\u6625\u9803\u306b\u6cd5\u5f8b\u3068\u3057\u3066\u5236\u5b9a\u3055\u308c\u307e\u3059\u3002\u6700\u7d42\u7684\u306b\u5236\u5b9a\u3055\u308c\u305f\u6cd5\u5f8b\u306e\u5185\u5bb9\u3068\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u9752\u8272\u7533\u544a\u306e\u7c21\u6613\u7c3f\u8a18\u3068\u306f\uff1f<\/h2>\n<p>\u7c21\u6613\u7c3f\u8a18\u306f\u3001\u5bb6\u8a08\u7c3f\u3084\u304a\u5c0f\u9063\u3044\u5e33\u306e\u3088\u3046\u306b\u65e5\u3005\u306e\u5165\u51fa\u91d1\u3092\u8a18\u9332\u3057\u3066\u3044\u304f\u8a18\u5e33\u65b9\u6cd5\u3067\u3001\u300c\u7c21\u6613\u5e33\u7c3f\u300d\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002\u300c\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u4eba\u304c\u3053\u306e\u65b9\u6cd5\u3067\u8a18\u5e33\u3059\u308b\u3068\u300110\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u501f\u65b9\u30fb\u8cb8\u65b9\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3092\u4f7f\u3046\u8907\u5f0f\u7c3f\u8a18\u3068\u9055\u3044\u3001\u7c3f\u8a18\u306e\u77e5\u8b58\u304c\u306a\u304f\u3066\u3082\u59cb\u3081\u3084\u3059\u3044\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/kichou03.pdf\" rel=\"noopener\" target=\"_blank\">\u5e33\u7c3f\u306e\u8a18\u5e33\u306e\u3057\u304b\u305f\uff0d\u4e8b\u696d\u6240\u5f97\u8005\u7528\uff0d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u7c21\u6613\u7c3f\u8a18\u3067\u306f\u3001\u4e8b\u696d\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u4e3b\u306b5\u7a2e\u985e\u306e\u5e33\u7c3f\u3092\u305d\u308d\u3048\u307e\u3059\u3002\u4ee3\u8868\u7684\u306a\u3082\u306e\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u7c21\u6613\u7c3f\u8a18\u3067\u305d\u308d\u3048\u308b\u5e33\u7c3f<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/237\/\" data-internallinksmanager029f6b8e52c=\"241\" title=\"\u73fe\u91d1\u51fa\u7d0d\u5e33\">\u73fe\u91d1\u51fa\u7d0d\u5e33<\/a><\/li>\n<li>\u58f2\u639b\u5e33<\/li>\n<li>\u8cb7\u639b\u5e33<\/li>\n<li>\u7d4c\u8cbb\u5e33<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<\/li>\n<\/ul>\n<\/div>\n<p>\u639b\u53d6\u5f15\u304c\u306a\u3051\u308c\u3070\u58f2\u639b\u5e33\u3084\u8cb7\u639b\u5e33\u306f\u4e0d\u8981\u3068\u3044\u3046\u3088\u3046\u306b\u3001\u4e8b\u696d\u306b\u95a2\u4fc2\u306e\u306a\u3044\u5e33\u7c3f\u307e\u3067\u7528\u610f\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u7c21\u6613\u7c3f\u8a18\u3068\u8907\u5f0f\u7c3f\u8a18\u306e\u9055\u3044<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7c21\u6613\u7c3f\u8a18\u3068\u8907\u5f0f\u7c3f\u8a18\u306e\u5927\u304d\u306a\u9055\u3044\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306b\u304a\u3051\u308b\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306e\u984d\u3067\u3059\u3002<\/b><\/span>\u8907\u5f0f\u7c3f\u8a18\u306f\u66f8\u9762\u63d0\u51fa\u306755\u4e07\u5186\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2002\/\" data-internallinksmanager029f6b8e52c=\"238\" title=\"e-Tax\">e-Tax<\/a>\u307e\u305f\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3092\u884c\u3046\u306865\u4e07\u5186\uff08\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306f\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u6700\u592775\u4e07\u5186\uff09\u3001\u7c21\u6613\u7c3f\u8a18\u306f10\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u3088\u308a\u3001\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306f\u4e00\u5b9a\u306e\u30c7\u30b8\u30bf\u30eb\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u6700\u592775\u4e07\u5186\u63a7\u9664\u3078\u62e1\u5145\u3055\u308c\u308b\u4e00\u65b9\u3001\u7c21\u6613\u7c3f\u8a18\u3067\u524d\u3005\u5e74\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u307e\u305f\u306f\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f10\u4e07\u5186\u63a7\u9664\u306e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"35%\">\u6bd4\u8f03\u9805\u76ee<\/th>\n<th width=\"35%\">\u8907\u5f0f\u7c3f\u8a18<\/th>\n<th width=\"30%\">\u7c21\u6613\u7c3f\u8a18<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/td>\n<td>55\u4e07\u5186\u30fb65\u4e07\u5186<br \/>\n\uff08\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306f\u6700\u592775\u4e07\u5186\uff09<\/td>\n<td>10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u306e\u4f5c\u6210<\/td>\n<td>\u5fc5\u8981<\/td>\n<td>\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<td>\u8a18\u5e33\u306e\u9032\u3081\u65b9<\/td>\n<td>\u501f\u65b9\u30fb\u8cb8\u65b9\u3067\u4ed5\u8a33\u3092\u3059\u308b<\/td>\n<td>\u5165\u51fa\u91d1\u3092\u305d\u306e\u307e\u307e\u8a18\u9332\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u5c02\u5f93\u8005\u7d66\u4e0e\u30fb\u7d14\u640d\u5931\u306e\u7e70\u8d8a\u3057\u30fb<a href=\"https:\/\/biz.moneyforward.com\/words\/1318\/\" data-internallinksmanager029f6b8e52c=\"70\" title=\"\u8cb8\u5012\u5f15\u5f53\u91d1\">\u8cb8\u5012\u5f15\u5f53\u91d1<\/a><\/td>\n<td>\u53d7\u3051\u3089\u308c\u308b<\/td>\n<td>\u53d7\u3051\u3089\u308c\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2072.htm\" rel=\"noopener\" target=\"_blank\">No.2072 \u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u306a\u304a\u3001\u9752\u8272\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/51451\/\" data-lkc-id=\"195\" 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\">\u9752\u8272\u7533\u544a\u3068\u306f\uff1f\u3084\u308a\u65b9\u30fb\u5bfe\u8c61\u8005\u3092\u521d\u3081\u3066\u3067\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u5fc5\u898b\u3011<\/div><div class=\"lkc-excerpt\">    Point\u9752\u8272\u7533\u544a\u3092\u9078\u3076\u3079\u304d\u7406\u7531\u3068\u306f\uff1f\u9752\u8272\u7533\u544a\u306f\u3001\u4e00\u5b9a\u306e\u5e33\u7c3f\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u6700\u592765\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306a\u3069\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u304c\u53d7\u3051\u3089\u308c\u308b\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u3067\u3059\u3002                    \u5bfe\u8c61\u306f\u4e8b\u696d\u30fb\u4e0d\u52d5\u7523\u30fb\u5c71\u6797\u6240\u5f97\u306e\u3042\u308b\u500b\u4eba\u4e8b\u696d\u4e3b            65\u4e07\u5186\u63a7\u9664\u306b\u306fe-Tax\u307e\u305f\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u304c\u5fc5\u8981\uff08\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306f75\u4e07\u5186\u306e\u8981\u4ef6\u3082\uff09            \u8d64\u5b57\u306e3\u5e74\u7e70\u8d8a\u63a7\u9664\u30fb\u5bb6\u65cf\u7d66\u4e0e\u306e\u5168\u984d\u7d4c\u8cbb\u5316\u3082\u53ef\u80fd        \u767d\u8272\u7533\u544a\u3068\u306e\u9055\u3044\u306f\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u306e\u5927\u304d\u3055\u3067\u3059\u3002\u8907\u5f0f\u7c3f\u8a18\u306e\u624b\u9593\u306f\u78ba\u5b9a\u7533\u544a\u30bd\u30d5\u30c8\u3067\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002\u4f1a\u793e\u304b\u3089\u72ec\u7acb\u3057\u3066\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\uff09\u3068...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h2>\u9752\u8272\u7533\u544a\u306e\u7c3f\u8a18\u65b9\u5f0f\u306f3\u3064\uff1f\u7c21\u6613\u7c3f\u8a18\u30fb\u73fe\u91d1\u4e3b\u7fa9\u30fb\u8907\u5f0f\u7c3f\u8a18\u306e\u9078\u3073\u65b9<\/h2>\n<p>\u9752\u8272\u7533\u544a\u306e\u7c3f\u8a18\u65b9\u5f0f\u306f\u3001\u5927\u304d\u304f\u7c21\u6613\u7c3f\u8a18\u30fb<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/290\/\" data-internallinksmanager029f6b8e52c=\"327\" title=\"\u73fe\u91d1\u4e3b\u7fa9\">\u73fe\u91d1\u4e3b\u7fa9<\/a>\uff08\u73fe\u91d1\u5f0f\u7c21\u6613\u7c3f\u8a18\uff09\u30fb\u8907\u5f0f\u7c3f\u8a18\u306e3\u3064\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u7c21\u6613\u7c3f\u8a18\u3068\u73fe\u91d1\u4e3b\u7fa9\u306f\u3069\u3061\u3089\u308210\u4e07\u5186\u63a7\u9664\u3067\u3001\u8907\u5f0f\u7c3f\u8a18\u3060\u3051\u304c\u6700\u592765\u4e07\u5186\uff08\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306f\u6700\u592775\u4e07\u5186\uff09\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u767d\u8272\u7533\u544a\u307e\u3067\u542b\u3081\u305f\u63a7\u9664\u984d\u306e\u5168\u4f53\u50cf\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"30%\">\u7533\u544a\u30fb\u8a18\u5e33\u65b9\u6cd5<\/th>\n<th width=\"30%\">\u4e3b\u306a\u8981\u4ef6<\/th>\n<th width=\"20%\">\u4ee4\u548c8\u5e74\u5206\u307e\u3067<\/th>\n<th width=\"20%\">\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align:left;\">\u9752\u8272\u30fb\u8907\u5f0f\u7c3f\u8a18<br \/>\n\uff08\u96fb\u5b50\u7533\u544a\uff0b\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u7b49\uff09<\/td>\n<td style=\"text-align:left;\">\u671f\u9650\u5185\u306ee-Tax\u63d0\u51fa<\/td>\n<td style=\"text-align:left;\">65\u4e07\u5186<\/td>\n<td style=\"text-align:left;\">75\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align:left;\">\u9752\u8272\u30fb\u8907\u5f0f\u7c3f\u8a18<br \/>\n\uff08\u96fb\u5b50\u7533\u544a\uff09<\/td>\n<td style=\"text-align:left;\">\u671f\u9650\u5185\u306ee-Tax\u63d0\u51fa<\/td>\n<td style=\"text-align:left;\">65\u4e07\u5186<\/td>\n<td style=\"text-align:left;\">65\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align:left;\">\u9752\u8272\u30fb\u8907\u5f0f\u7c3f\u8a18<br \/>\n\uff08\u66f8\u9762\u63d0\u51fa\uff09<\/td>\n<td style=\"text-align:left;\">\u7d19\uff08\u66f8\u9762\uff09\u3067\u63d0\u51fa<\/td>\n<td style=\"text-align:left;\">55\u4e07\u5186<\/td>\n<td style=\"text-align:left;\">10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align:left;\">\u9752\u8272\u30fb\u7c21\u6613\u7c3f\u8a18<\/td>\n<td style=\"text-align:left;\">\u524d\u3005\u5e74\u306e\u4e8b\u696d\u30fb\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d1,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align:left;\">10\u4e07\u5186<\/td>\n<td style=\"text-align:left;\">10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align:left;\">\u9752\u8272\u30fb\u7c21\u6613\u7c3f\u8a18<\/td>\n<td style=\"text-align:left;\">\u524d\u3005\u5e74\u306e\u4e8b\u696d\u30fb\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d1,000\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align:left;\">10\u4e07\u5186<\/td>\n<td style=\"text-align:left;\">0\u5186<br \/>\n\uff08\u9069\u7528\u9664\u5916\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align:left;\">\u9752\u8272\u30fb\u73fe\u91d1\u4e3b\u7fa9<\/td>\n<td style=\"text-align:left;\">\u524d\u3005\u5e74\u306e\u4e8b\u696d\u30fb\u4e0d\u52d5\u7523\u6240\u5f97300\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align:left;\">10\u4e07\u5186<\/td>\n<td style=\"text-align:left;\">10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align:left;\">\u767d\u8272\u7533\u544a<\/td>\n<td style=\"text-align:left;\">\uff0d<\/td>\n<td style=\"text-align:left;\">0\u5186<\/td>\n<td style=\"text-align:left;\">0\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306f\u3001\u4ee4\u548c8\u5e743\u670831\u65e5\u306b\u6210\u7acb\u30fb\u516c\u5e03\u3055\u308c\u305f\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u4ee4\u548c8\u5e74\u6cd5\u5f8b\u7b2c12\u53f7\uff09\u306b\u57fa\u3065\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2070.htm\" rel=\"noopener\" target=\"_blank\">No.2070 \u9752\u8272\u7533\u544a\u5236\u5ea6\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u73fe\u91d1\u4e3b\u7fa9\uff08\u73fe\u91d1\u5f0f\u7c21\u6613\u7c3f\u8a18\uff09\u3068\u306f\uff1f<\/h3>\n<p>\u73fe\u91d1\u4e3b\u7fa9\u306f\u3001\u73fe\u91d1\u306e\u53d7\u3051\u6e21\u3057\u304c\u3042\u3063\u305f\u6642\u70b9\u3067\u8a18\u9332\u3059\u308b\u30b7\u30f3\u30d7\u30eb\u306a\u65b9\u6cd5\u3067\u3059\u3002\u524d\u3005\u5e74\u5206\u306e\u4e8b\u696d\u6240\u5f97\u3068\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u5408\u8a08\u304c300\u4e07\u5186\u4ee5\u4e0b\u306e\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u304c\u5bfe\u8c61\u3067\u3001\u300c<b>\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\uff08\u517c\uff09\u73fe\u91d1\u4e3b\u7fa9\u306e\u6240\u5f97\u8a08\u7b97\u306b\u3088\u308b\u65e8\u306e\u5c4a\u51fa\u66f8<\/b>\u300d\u3092\u63d0\u51fa\u3059\u308b\u3068\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u73fe\u91d1\u306b\u95a2\u3059\u308b\u5e33\u7c3f\u304c1\u518a\u3067\u8db3\u308a\u3001\u8a18\u5165\u9805\u76ee\u3082\u5c11\u306a\u304f\u3066\u6e08\u3080\u306e\u304c\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/b><\/span>\u4e00\u65b9\u3067\u3001\u3044\u304f\u3089\u8907\u5f0f\u7c3f\u8a18\u3067\u8a18\u5e33\u3057\u3066\u3082\u63a7\u9664\u306f10\u4e07\u5186\u306b\u3068\u3069\u307e\u308a\u307e\u3059\u3002\u307e\u305f\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3067\u304d\u306a\u3044\u305f\u3081\u53d6\u5f15\u5148\u306e\u5012\u7523\u306a\u3069\u306b\u5099\u3048\u306b\u304f\u3044\u3068\u3044\u3046\u9762\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u6240\u5f97\u304c300\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u5bfe\u8c61\u5916\u3068\u306a\u308a\u3001\u5207\u308a\u66ff\u3048\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b>\u9752\u8272\u7533\u544a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" data-internallinksmanager029f6b8e52c=\"484\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\uff08\u73fe\u91d1\u4e3b\u7fa9\u7528\uff09<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-57222\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2015\/01\/\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u73fe\u91d1\u4e3b\u7fa9\u7528\uff09.png\" alt=\"\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u73fe\u91d1\u4e3b\u7fa9\u7528\uff09\" width=\"886\" height=\"621\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2015\/01\/\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u73fe\u91d1\u4e3b\u7fa9\u7528\uff09.png 886w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2015\/01\/\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u73fe\u91d1\u4e3b\u7fa9\u7528\uff09-300x210.png 300w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2015\/01\/\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u73fe\u91d1\u4e3b\u7fa9\u7528\uff09-768x538.png 768w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2015\/01\/\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u73fe\u91d1\u4e3b\u7fa9\u7528\uff09-400x280.png 400w\" sizes=\"auto, (max-width: 886px) 100vw, 886px\" \/><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r06.htm\" rel=\"noopener\" target=\"_blank\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u7b49\uff08\u4ee4\u548c6\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><b>\u53ce\u652f\u5185\u8a33\u66f8\uff08\u4e00\u822c\u7528\uff09<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-61340\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/syushi-1.png\" alt=\"2024\u53ce\u652f\u5185\u8a33\u66f8_\u4e00\u822c\u7528_1\u679a\u76ee\" width=\"1755\" height=\"1240\" \/><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r06.htm\" rel=\"noopener\" target=\"_blank\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u7b49\uff08\u4ee4\u548c6\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7c21\u6613\u7c3f\u8a18\u304c\u5411\u3044\u3066\u3044\u308b\u4eba<\/h3>\n<p>\u7c21\u6613\u7c3f\u8a18\u306f\u3001\u8a18\u5e33\u306e\u624b\u9593\u3092\u6291\u3048\u3064\u3064\u9752\u8272\u7533\u544a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u53d7\u3051\u305f\u3044\u4eba\u306b\u5411\u3044\u3066\u3044\u307e\u3059\u3002\u304a\u3082\u306b\u6b21\u306e\u3088\u3046\u306a\u65b9\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u8907\u5f0f\u7c3f\u8a18\u306e\u77e5\u8b58\u304c\u306a\u3044\u4eba<\/li>\n<li>\u30d1\u30bd\u30b3\u30f3\u64cd\u4f5c\u306b\u82e6\u624b\u610f\u8b58\u304c\u3042\u308b\u4eba<\/li>\n<li>\u8a18\u5e33\u306e\u624b\u9593\u3092\u5c11\u306a\u304f\u3057\u305f\u3044\u4eba<\/li>\n<\/ul>\n<\/div>\n<h2>\u7c21\u6613\u7c3f\u8a18\u306e\u66f8\u304d\u65b9\u306f\uff1f\u73fe\u91d1\u51fa\u7d0d\u5e33\u306e\u8a18\u8f09\u4f8b\u3068\u6ce8\u610f\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7c21\u6613\u7c3f\u8a18\u306f\u3001\u5e33\u7c3f\u3054\u3068\u306b\u6c7a\u3081\u3089\u308c\u305f\u6b04\u3078\u65e5\u4ed8\u30fb\u6458\u8981\u30fb\u91d1\u984d\u3092\u66f8\u304d\u8fbc\u3093\u3067\u3044\u304d\u307e\u3059\u3002<\/b><\/span>\u73fe\u91d1\u51fa\u7d0d\u5e33\u306a\u3089\u3001\u73fe\u91d1\u304c\u5165\u3063\u305f\u3089\u5165\u91d1\u6b04\u3078\u3001\u652f\u6255\u3063\u305f\u3089\u51fa\u91d1\u6b04\u3078\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/037.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u4e00\u822c\u7528\uff09\u306e\u66f8\u304d\u65b9\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u4e8b\u696d\u5185\u5bb9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u539f\u5247\u3068\u3057\u3066\u4ee5\u4e0b\u306e5\u3064\u306e\u5e33\u7c3f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u73fe\u91d1\u51fa\u7d0d\u5e33<\/li>\n<li>\u58f2\u639b\u5e33<\/li>\n<li>\u8cb7\u639b\u5e33<\/li>\n<li>\u7d4c\u8cbb\u5e33<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<\/li>\n<\/ol>\n<\/div>\n<h3>\u73fe\u91d1\u51fa\u7d0d\u5e33\u306e\u8a18\u8f09\u4f8b<\/h3>\n<p>\u73fe\u91d1\u51fa\u7d0d\u5e33\u306f\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u306f\u3001\u304a\u5c0f\u9063\u3044\u5e33\u3068\u540c\u3058\u611f\u899a\u3067\u8a18\u5165\u3067\u304d\u307e\u3059\u3002\u73fe\u91d1\u304c\u5165\u3063\u3066\u304d\u305f\u3089\u5165\u91d1\u6b04\u3078\u3001\u73fe\u91d1\u3092\u652f\u51fa\u3057\u305f\u3089\u51fa\u91d1\u6b04\u3078\u8a18\u5165\u3057\u3001\u58f2\u639b\u5e33\u30fb\u8cb7\u639b\u5e33\u30fb\u7d4c\u8cbb\u5e33\u3082\u540c\u3058\u3088\u3046\u306b\u8a18\u5e33\u3057\u307e\u3059\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u306e\u511f\u5374\u984d\u306f\u3001\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u4e00\u822c\u7528\uff09\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u306e\u8a08\u7b97\u6b04\u3092\u53c2\u7167\u3057\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-536\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2015\/01\/\u73fe\u91d1\u51fa\u7d0d\u5e33\u4f8b.png\" alt=\"\u73fe\u91d1\u51fa\u7d0d\u5e33\u4f8b\" width=\"639\" height=\"240\" \/><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/037.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u3000\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8(\u4e00\u822c\u7528)\u306e\u66f8\u304d\u65b9\u3000\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4f5c\u6210\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/h3>\n<p>\u4f5c\u6210\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u7c21\u6613\u7c3f\u8a18\u3067\u4f5c\u6210\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4e8b\u696d\u7528\u3068\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u7528\u306e\u73fe\u91d1\u306f\u5206\u3051\u3066\u7ba1\u7406\u3059\u308b<\/li>\n<li>\u53d7\u3051\u53d6\u3063\u305f\u5c0f\u5207\u624b\u306f\u73fe\u91d1\u3068\u3057\u3066\u6271\u3044\u3001\u632f\u308a\u51fa\u3057\u305f\u5c0f\u5207\u624b\u306f\u5f53\u5ea7\u9810\u91d1\u306e\u5f15\u304d\u51fa\u3057\u3068\u3057\u3066\u6271\u3046<\/li>\n<li>\u73fe\u91d1\u3067\u7d4c\u8cbb\u3092\u652f\u6255\u3063\u305f\u3089\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u3068\u7d4c\u8cbb\u5e33\u306e\u4e21\u65b9\u306b\u8a18\u5165\u3059\u308b<\/li>\n<li>\u7d4c\u8cbb\u5e33\u306f\u8cbb\u76ee\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65434\/\" data-internallinksmanager029f6b8e52c=\"470\" title=\"\u901a\u4fe1\u8cbb\">\u901a\u4fe1\u8cbb<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/66\/\" data-internallinksmanager029f6b8e52c=\"372\" title=\"\u6d88\u8017\u54c1\u8cbb\">\u6d88\u8017\u54c1\u8cbb<\/a>\u306a\u3069\uff09\u3054\u3068\u306b\u5206\u3051\u3066\u8a18\u5e33\u3059\u308b<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u306e\u511f\u5374\u984d\u306f\u3001\u7a0e\u52d9\u7f72\u3078\u5c4a\u3051\u51fa\u305f\u511f\u5374\u65b9\u6cd5\uff08\u5b9a\u984d\u6cd5\u3084\u5b9a\u7387\u6cd5\u306a\u3069\uff09\u3067\u8a08\u7b97\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u3084\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\u306f\u3001\u539f\u52477\u5e74\u9593\uff08\u4e00\u5b9a\u306e\u66f8\u985e\u306f5\u5e74\u9593\uff09\u4fdd\u5b58\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/kichou03.pdf\" rel=\"noopener\" target=\"_blank\">\u5e33\u7c3f\u306e\u8a18\u5e33\u306e\u3057\u304b\u305f\uff0d\u4e8b\u696d\u6240\u5f97\u8005\u7528\uff0d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u767d\u8272\u7533\u544a\u306b\u304a\u3051\u308b\u7c21\u6613\u306a\u8a18\u5e33\u3068\u9752\u8272\u7533\u544a\u306e\u7c21\u6613\u7c3f\u8a18\u306e\u9055\u3044<\/h2>\n<p>\u8a18\u5e33\u306e\u3084\u308a\u65b9\u305d\u306e\u3082\u306e\u306f\u3001\u767d\u8272\u7533\u544a\u306e\u7c21\u6613\u306a\u8a18\u5e33\u3068\u9752\u8272\u7533\u544a\u306e\u7c21\u6613\u7c3f\u8a18\u3067\u307b\u3068\u3093\u3069\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u9055\u3044\u306f\u300c\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u3001\u63d0\u51fa\u3057\u3066\u3044\u308c\u307010\u4e07\u5186\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u3001\u767d\u8272\u7533\u544a\u306e\u307e\u307e\u3060\u3068\u63a7\u9664\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u540c\u3058\u624b\u9593\u3092\u304b\u3051\u308b\u306a\u3089\u3001\u9752\u8272\u7533\u544a\u306b\u5207\u308a\u66ff\u3048\u305f\u307b\u3046\u304c\u30e1\u30ea\u30c3\u30c8\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r07.htm\" rel=\"noopener\" target=\"_blank\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u7b49\uff08\u4ee4\u548c7\u5e74\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7c21\u6613\u7c3f\u8a18\u304b\u3089\u8907\u5f0f\u7c3f\u8a18\u3078\u5207\u308a\u66ff\u3048\u308b\u306b\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7c21\u6613\u7c3f\u8a18\u304b\u3089\u8907\u5f0f\u7c3f\u8a18\u3078\u306e\u5207\u308a\u66ff\u3048\u306f\u3001\u9752\u8272\u7533\u544a\u306e\u67a0\u5185\u3067\u884c\u3046\u3082\u306e\u306a\u306e\u3067\u3001\u65b0\u3057\u3044\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u5207\u308a\u66ff\u3048\u306b\u306f\u3001\u7c21\u6613\u7c3f\u8a18\u3092\u5fdc\u7528\u3059\u308b\u65b9\u6cd5\u3068\u3001\u8907\u5f0f\u7c3f\u8a18\u3092\u5c0e\u5165\u3059\u308b\u65b9\u6cd5\u306e2\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2070.htm\" rel=\"noopener\" target=\"_blank\">No.2070 \u9752\u8272\u7533\u544a\u5236\u5ea6\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5207\u308a\u66ff\u3048\u306e2\u3064\u306e\u65b9\u6cd5<\/h3>\n<p>\u7c21\u6613\u7c3f\u8a18\u304b\u3089\u8907\u5f0f\u7c3f\u8a18\u306b\u5909\u66f4\u3059\u308b\u306b\u306f\u30012\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u7c21\u6613\u7c3f\u8a18\u3092\u5fdc\u7528\u3059\u308b\u65b9\u6cd5<\/li>\n<li>\u8907\u5f0f\u7c3f\u8a18\u3092\u5c0e\u5165\u3059\u308b\u65b9\u6cd5<\/li>\n<\/ol>\n<\/div>\n<p>\u7c21\u6613\u7c3f\u8a18\u3068\u8907\u5f0f\u7c3f\u8a18\u306e\u6c7a\u5b9a\u7684\u306a\u9055\u3044\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u4f5c\u308c\u308b\u304b\u3069\u3046\u304b\u3067\u3059\u3002<\/p>\n<p>2\u306e\u8907\u5f0f\u7c3f\u8a18\u3092\u5c0e\u5165\u3059\u308c\u3070\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u4f5c\u6210\u3067\u304d\u307e\u3059\u304c\u3001\u7c21\u6613\u7c3f\u8a18\u3060\u3051\u3067\u306f\u4f5c\u6210\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u7c21\u6613\u7c3f\u8a18\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u9810\u91d1\u3084\u624b\u5f62\u3001\u5143\u5165\u91d1\u306a\u3069\u306e\u50b5\u6a29\u50b5\u52d9\u79d1\u76ee\u3092\u7528\u610f\u3057\u3066\u8a18\u5e33\u3057\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/19631\/\" data-internallinksmanager029f6b8e52c=\"389\" title=\"\u68da\u5378\u8cc7\u7523\">\u68da\u5378\u8cc7\u7523<\/a>\u306e\u68da\u5378\u3084\u6c7a\u7b97\u6574\u7406\u3092\u884c\u306a\u3046\u3053\u3068\u3067\u3001\u8907\u5f0f\u7c3f\u8a18\u3068\u540c\u69d8\u306e\u52b9\u679c\u304c\u5f97\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u304c1\u306e\u7c21\u6613\u7c3f\u8a18\u3092\u5fdc\u7528\u3059\u308b\u65b9\u6cd5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7528\u610f\u3059\u308b\u3082\u306e\u30fb\u5fc5\u8981\u306a\u66f8\u985e<\/h3>\n<p>\u7c21\u6613\u7c3f\u8a18\u3092\u5fdc\u7528\u3059\u308b\u65b9\u6cd5\u306b\u95a2\u3057\u3066\u306f\u3001<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u50b5\u6a29\u50b5\u52d9\u79d1\u76ee\u3092\u7528\u610f\u3059\u308b\u3053\u3068<\/li>\n<li>\u68da\u5378\u3084\u6c7a\u7b97\u6574\u7406\u306b\u95a2\u3059\u308b\u4f5c\u696d\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u8907\u5f0f\u7c3f\u8a18\u3092\u5c0e\u5165\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list 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