{"id":52,"date":"2014-07-10T12:00:31","date_gmt":"2014-07-10T03:00:31","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=52"},"modified":"2026-02-06T19:37:47","modified_gmt":"2026-02-06T10:37:47","slug":"shotokukoujo","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52\/","title":{"rendered":"\u78ba\u5b9a\u7533\u544a\u306e\u6240\u5f97\u63a7\u9664\u3068\u306f\uff1f\u533b\u7642\u8cbb\u63a7\u9664\u3092\u306f\u3058\u3081\u63a7\u9664\u91d1\u984d\u3084\u8981\u4ef6\u3092\u4e00\u89a7\u3067\u7d39\u4ecb"},"content":{"rendered":"

\u78ba\u5b9a\u7533\u544a<\/a>\u306b\u304a\u3051\u308b\u6240\u5f97\u63a7\u9664<\/a>\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u500b\u5225\u306e\u4e8b\u60c5\u3092\u7a0e\u984d\u8a08\u7b97\u306b\u53cd\u6620\u3055\u305b\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3092\u6e1b\u3089\u3059\u3053\u3068\u3067\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u3053\u306e\u5236\u5ea6\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u3001\u4f4f\u6c11\u7a0e<\/a>\u3084\u6240\u5f97\u7a0e\u306e\u7bc0\u7a0e\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002
\n\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4ee4\u548c7\u5e74\u4ee5\u964d\u306e\u6539\u6b63\u70b9\u3092\u542b\u3081\u305f\u63a7\u9664\u306e\u7a2e\u985e\u3068\u8a08\u7b97\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

<\/div>

\u6240\u5f97\u63a7\u9664\u3068\u306f\uff1f<\/h2>\n

\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u624b\u7d9a\u304d\u306e\u306a\u304b\u3067\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3042\u308b\u4f4f\u6c11\u7a0e\u3084\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u3001\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u306e\u3067\u304d\u308b\u91d1\u984d\u3092\u6240\u5f97\u63a7\u9664\u3068\u3044\u3044\u307e\u3059\u3002<\/b><\/span> \u4e3b\u306b\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u65b9\u3092\u5bfe\u8c61\u306b\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u6240\u5f97\u63a7\u9664\u306e\u7a2e\u985e\u3092\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

\u6240\u5f97\u63a7\u9664\u4e00\u89a7<\/h2>\n

\u6240\u5f97\u63a7\u9664\u306b\u306f\u3001\u57fa\u790e\u63a7\u9664<\/a>\u3001\u96d1\u640d\u63a7\u9664<\/a>\u3001\u533b\u7642\u8cbb\u63a7\u9664<\/a>\u3001\u914d\u5076\u8005\u63a7\u9664<\/a>\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a>\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u3001\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u3001\u6276\u990a\u63a7\u9664<\/a>\u3001\u3072\u3068\u308a\u89aa\u63a7\u9664\u3001\u5be1\u5a66\u63a7\u9664<\/a>\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08<\/a>\u7b49\u639b\u91d1\u63a7\u9664\u3001\u5bc4\u9644\u91d1\u63a7\u9664<\/a>\u3001\u52e4\u52b4\u5b66\u751f\u63a7\u9664<\/a>\u3001\u969c\u5bb3\u8005\u63a7\u9664<\/a>\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u57fa\u790e\u63a7\u9664<\/h3>\n

\u6240\u5f97\u91d1\u984d<\/a>\u304c2,500\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u57fa\u790e\u63a7\u9664\u306e\u984d\u306f\u4ee4\u548c7,8\u5e74\u5206\u3068\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u6240\u5f97\u91d1\u984d\u306b\u3088\u3063\u3066\u3082\u5909\u52d5\u3059\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u4f8b\u3048\u3070\u3001\u4ee4\u548c7\u5e74\u5206\u306e\u6240\u5f97\u304c150\u4e07\u5186\u306e\u5834\u5408\u300188\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n\u63a7\u9664\u984d<\/th>\n<\/tr>\n
\u4ee4\u548c6\u5e74\u5206
\n\u4ee5\u524d<\/th>\n		\u4ee4\u548c7\u5e74\u5206
\n\u4ee4\u548c8\u5e74\u5206<\/th>\n		\u4ee4\u548c9\u5e74\u5206
\n\u4ee5\u5f8c<\/th>\n<\/tr>\n<\/thead>\n
132\u4e07\u5186\u4ee5\u4e0b<\/td>\n48\u4e07\u5186<\/td>\n95\u4e07\u5186<\/td>\n95\u4e07\u5186<\/td>\n<\/tr>\n
132\u4e07\u5186\u8d85 336\u4e07\u5186\u4ee5\u4e0b<\/td>\n88\u4e07\u5186<\/td>\n58\u4e07\u5186<\/td>\n<\/tr>\n
336\u4e07\u5186\u8d85 489\u4e07\u5186\u4ee5\u4e0b<\/td>\n68\u4e07\u5186<\/td>\n<\/tr>\n
489\u4e07\u5186\u8d85 655\u4e07\u5186\u4ee5\u4e0b<\/td>\n63\u4e07\u5186<\/td>\n<\/tr>\n
655\u4e07\u5186\u8d852,350\u4e07\u5186\u4ee5\u4e0b<\/td>\n58\u4e07\u5186<\/td>\n<\/tr>\n
2,350\u4e07\u5186\u8d852,400\u4e07\u5186\u4ee5\u4e0b<\/td>\n48\u4e07\u5186<\/td>\n48\u4e07\u5186<\/td>\n<\/tr>\n
2,400\u4e07\u5186\u8d852,450\u4e07\u5186\u4ee5\u4e0b<\/td>\n32\u4e07\u5186<\/td>\n32\u4e07\u5186<\/td>\n32\u4e07\u5186<\/td>\n<\/tr>\n
2,450\u4e07\u5186\u8d852,500\u4e07\u5186\u4ee5\u4e0b<\/td>\n16\u4e07\u5186<\/td>\n16\u4e07\u5186<\/td>\n16\u4e07\u5186<\/td>\n<\/tr>\n
2,500\u4e07\u5186\u8d85<\/td>\n0\u5186<\/td>\n0\u5186<\/td>\n0\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u53c2\u7167\uff1aNo.1199\u2003\u57fa\u790e\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n

\u96d1\u640d\u63a7\u9664<\/h3>\n

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\u533b\u7642\u8cbb\u63a7\u9664\uff08\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3068\u306e\u9078\u629e\u9069\u7528\uff09<\/h3>\n

\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306e\u5408\u8a08\u984d\u306e\u3046\u3061\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306f\u3001\u4e0b\u8a18\u306e\u5f0f\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d(\u6700\u9ad8\u3067200\u4e07\u5186)\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u306a\u304a\u3001\u75c5\u9662\u3067\u306e\u8a3a\u5bdf\u4ee3\u306a\u3069\u306f\u3082\u3061\u308d\u3093\u3001\u6cbb\u7642\u307e\u305f\u306f\u7642\u990a\u306b\u5fc5\u8981\u306a\u533b\u85ac\u54c1\u306e\u8cfc\u5165\u4ee3\u3001\u75c5\u9662\u3078\u884c\u304f\u4ea4\u901a\u8cbb<\/a>\u3082\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u306a\u304a\u3001\u3053\u306e\u5236\u5ea6\u306f\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3068\u4f75\u305b\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

\u533b\u7642\u8cbb\u63a7\u9664\u984d\uff1d(\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306e\u5408\u8a08\u984d – (1)\u306e\u91d1\u984d) – (2)\u306e\u91d1\u984d<\/strong><\/div>\n

(1)\u4fdd\u967a\u91d1\u306a\u3069\u3067\u88dc\u3066\u3093\u3055\u308c\u308b\u91d1\u984d<\/b><\/p>\n

\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306a\u3069\u3067\u652f\u7d66\u3055\u308c\u308b\u5165\u9662\u8cbb\u7d66\u4ed8\u91d1\u3084\u5065\u5eb7\u4fdd\u967a\u306a\u3069\u3067\u652f\u7d66\u3055\u308c\u308b\u9ad8\u984d\u7642\u990a\u8cbb\u30fb\u5bb6\u65cf\u7642\u990a\u8cbb\u30fb\u51fa\u7523\u80b2\u5150\u4e00\u6642\u91d1\u306a\u3069\u3002
\n\u203b\u4fdd\u967a\u91d1\u306a\u3069\u3067\u88dc\u3066\u3093\u3055\u308c\u308b\u91d1\u984d\u306f\u3001\u7d66\u4ed8\u306e\u76ee\u7684\u3068\u306a\u3063\u305f\u533b\u7642\u8cbb\u306e\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u5dee\u3057\u5f15\u304d\u307e\u3059\u306e\u3067\u3001\u5f15\u304d\u304d\u308c\u306a\u3044\u91d1\u984d\u304c\u751f\u3058\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u4ed6\u306e\u533b\u7642\u8cbb\u304b\u3089\u306f\u5dee\u3057\u5f15\u304b\u308c\u307e\u305b\u3093\u3002<\/p>\n

(2)10\u4e07\u5186<\/b><\/p>\n

\u203b\u305d\u306e\u5e74\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u304c200\u4e07\u5186\u672a\u6e80\u306e\u4eba\u306f\u3001\u7dcf\u6240\u5f97\u91d1\u984d\u7b495\uff05\u306e\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002\uff08\u7dcf\u6240\u5f97\u304c100\u4e07\u5186\u306e\u5834\u5408\u30015\u4e07\u5186\uff09<\/p>\n

\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\uff08\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306e\u9078\u629e\u9069\u7528\uff09<\/h3>\n

\u3053\u306e\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7279\u5b9a\u4e00\u822c\u7528\u533b\u85ac\u54c1\u7b49\u306e\u8cfc\u5165\u8cbb\u7528\u304c1\u4e072\u5343\u5186\u3092\u8d85\u3048\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u8d85\u3048\u308b\u91d1\u984d\uff088\u4e078\u5343\u5186\u3092\u9650\u5ea6\uff09\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n

\u306a\u304a\u3001\u3053\u306e\u5236\u5ea6\u306f\u533b\u7642\u8cbb\u63a7\u9664\u3068\u4f75\u305b\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/h3>\n

\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306f\u3001\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\uff08\u6240\u5f97\u304c58\u4e07\u5186\u4ee5\u4e0b\u306e\u914d\u5076\u8005\uff09\u306e\u3046\u3061\u3001\u6240\u5f971,000\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u3092\u3044\u3044\u307e\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u592b\u304c\u6240\u5f971,000\u4e07\u5186\u4ee5\u4e0b\u3067\u304b\u3064\u59bb\u304c\u6240\u5f9758\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306e\u59bb\u306f\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408\u3067\u3001\u6240\u5f97\u8005\u306e\u6240\u5f97\u304c900\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u300138\u4e07\u5186\u306e\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u3046\u3061\u305d\u306e\u5e7412\u670831\u65e5\u73fe\u5728\u306e\u914d\u5076\u8005\u306e\u5e74\u9f62\u304c70\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u300c\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u3068\u3057\u3066\u6700\u592748\u4e07\u5186\u306e\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n\n
\u63a7\u9664\u3092\u53d7\u3051\u308b\u4eba\u306e\u6240\u5f97\u91d1\u984d<\/th>\n\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/th>\n\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/th>\n<\/tr>\n<\/thead>\n
900\u4e07\u5186\u4ee5\u4e0b<\/td>\n38\u4e07\u5186<\/td>\n48\u4e07\u5186<\/td>\n<\/tr>\n
900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b<\/td>\n26\u4e07\u5186<\/td>\n32\u4e07\u5186<\/td>\n<\/tr>\n
950\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n13\u4e07\u5186<\/td>\n16\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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900\u4e07\u5186\u4ee5\u4e0b<\/th>\n900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b<\/th>\n950\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/th>\n<\/tr>\n<\/thead>\n
58\u4e07\u5186\u8d8595\u4e07\u5186\u4ee5\u4e0b<\/td>\n38\u4e07\u5186<\/td>\n26\u4e07\u5186<\/td>\n13\u4e07\u5186<\/td>\n<\/tr>\n
95\u4e07\u5186\u8d85100\u4e07\u5186\u4ee5\u4e0b<\/td>\n36\u4e07\u5186<\/td>\n24\u4e07\u5186<\/td>\n12\u4e07\u5186<\/td>\n<\/tr>\n
100\u4e07\u5186\u8d85105\u4e07\u5186\u4ee5\u4e0b<\/td>\n31\u4e07\u5186<\/td>\n21\u4e07\u5186<\/td>\n11\u4e07\u5186<\/td>\n<\/tr>\n
105\u4e07\u5186\u8d85110\u4e07\u5186\u4ee5\u4e0b<\/td>\n26\u4e07\u5186<\/td>\n18\u4e07\u5186<\/td>\n9\u4e07\u5186<\/td>\n<\/tr>\n
110\u4e07\u5186\u8d85115\u4e07\u5186\u4ee5\u4e0b<\/td>\n21\u4e07\u5186<\/td>\n14\u4e07\u5186<\/td>\n7\u4e07\u5186<\/td>\n<\/tr>\n
115\u4e07\u5186\u8d85120\u4e07\u5186\u4ee5\u4e0b<\/td>\n16\u4e07\u5186<\/td>\n11\u4e07\u5186<\/td>\n6\u4e07\u5186<\/td>\n<\/tr>\n
120\u4e07\u5186\u8d85125\u4e07\u5186\u4ee5\u4e0b<\/td>\n11\u4e07\u5186<\/td>\n8\u4e07\u5186<\/td>\n4\u4e07\u5186<\/td>\n<\/tr>\n
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130\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b<\/td>\n3\u4e07\u5186<\/td>\n2\u4e07\u5186<\/td>\n1\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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