{"id":81446,"date":"2026-01-05T14:50:51","date_gmt":"2026-01-05T05:50:51","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=81446"},"modified":"2026-01-27T08:35:33","modified_gmt":"2026-01-26T23:35:33","slug":"%e9%a6%ac%e4%b8%bb%e3%81%af%e5%84%b2%e3%81%8b%e3%82%8b%ef%bc%9f%e5%8f%8e%e6%94%af%e3%83%a2%e3%83%87%e3%83%ab%e3%82%84%e7%af%80%e7%a8%8e%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%82%92%e3%82%8f%e3%81%8b","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/81446\/","title":{"rendered":"\u99ac\u4e3b\u306f\u5132\u304b\u308b\uff1f\u53ce\u652f\u30e2\u30c7\u30eb\u3084\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u99ac\u4e3b\u306b\u306a\u308b\u3053\u3068\u306f\u3001\u591a\u304f\u306e\u65b9\u306b\u3068\u3063\u3066\u4e00\u3064\u306e\u300c\u5922\u300d\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u7d4c\u55b6\u8005\u3084<a 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title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u306e\u65b9\u3067\u3042\u308c\u3070\u3001\u99ac\u4e3b\u306f\u5132\u304b\u308b\u306e\u304b\u3001\u30d3\u30b8\u30cd\u30b9\u3068\u3057\u3066\u6210\u308a\u7acb\u3064\u306e\u304b\u3001\u7a0e\u91d1\u5bfe\u7b56\u306b\u306a\u308b\u306e\u304b\u3001\u3068\u3044\u3063\u305f\u5074\u9762\u3082\u6c17\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u7d50\u8ad6\u304b\u3089\u8a00\u3048\u3070\u3001\u99ac\u4e3b\u306e\u6d3b\u52d5\u3060\u3051\u3067\u300c\u73fe\u91d1\u53ce\u652f\u3092\u30d7\u30e9\u30b9\u306b\u3059\u308b\uff08\u5132\u3051\u308b\uff09\u300d\u3053\u3068\u306f\u6975\u3081\u3066\u56f0\u96e3\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u7bc0\u7a0e\u52b9\u679c\uff08\u640d\u76ca\u901a\u7b97\uff09\u3092\u542b\u3081\u305f\u30c8\u30fc\u30bf\u30eb\u306e\u8cc7\u7523\u9632\u885b\u3068\u3057\u3066\u898b\u308c\u3070\u3001\u30e1\u30ea\u30c3\u30c8\u304c\u51fa\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u99ac\u4e3b\u306e\u30ea\u30a2\u30eb\u306a\u53ce\u652f\u30e2\u30c7\u30eb\u3084\u3001\u306a\u305c\u300c\u5132\u304b\u3089\u306a\u3044\u300d\u3068\u8a00\u308f\u308c\u308b\u306e\u304b\u3001\u305d\u3057\u3066\u7d4c\u55b6\u8005\u304c\u6ce8\u76ee\u3059\u3079\u304d\u7a0e\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u99ac\u4e3b\u306f\u5132\u304b\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u99ac\u4e3b\u6d3b\u52d5\u306f\u3054\u304f\u4e00\u90e8\u306e\u6210\u529f\u4f8b\u3092\u9664\u304d\u3001\u7d4c\u6e08\u7684\u306b\u30d7\u30e9\u30b9\u306b\u306a\u308b\u30b1\u30fc\u30b9\u306f\u591a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u7406\u7531\u306f\u30b7\u30f3\u30d7\u30eb\u3067\u3001\u99ac\u306e\u8cfc\u5165\u8cbb\u3084\u9810\u8a17\u6599\uff08\u98fc\u80b2\u30fb\u7ba1\u7406\u8cbb\uff09\u3068\u3044\u3063\u305f\u652f\u51fa\u304c\u3001\u30ec\u30fc\u30b9\u3067\u5f97\u3089\u308c\u308b\u8cde\u91d1\u3084\u624b\u5f53\u3092\u4e0a\u56de\u308b\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u30a2\u30fc\u30e2\u30f3\u30c9\u30a2\u30a4\u3084\u30a4\u30af\u30a4\u30ce\u30c3\u30af\u30b9\u306e\u3088\u3046\u306a\u540d\u99ac\u3067\u3042\u308c\u3070\u83ab\u5927\u306a\u8cde\u91d1\u3084\u7a2e\u4ed8\u3051\u6599\u3092\u5f97\u3089\u308c\u307e\u3059\u304c\u3001\u305d\u308c\u306f\u300c\u5b9d\u304f\u3058\u306b\u5f53\u305f\u308b\u300d\u3088\u3046\u306a\u78ba\u7387\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u3010\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3011\u99ac\u4e3b\u306e\u5e74\u9593\u53ce\u652f\u30e2\u30c7\u30eb<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9f\u969b\u306b1\u982d\u306e\u99ac\u3092\u6240\u6709\u3057\u305f\u5834\u5408\u3001\u53ce\u652f\u306f\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/b><\/span>\u4e00\u822c\u7684\u306aJRA\uff08\u4e2d\u592e\u7af6\u99ac\uff09\u306e\u99ac\u4e3b\u3092\u60f3\u5b9a\u3057\u305f\u30e2\u30c7\u30eb\u30b1\u30fc\u30b9\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u91d1\u984d\u306e\u76ee\u5b89<\/th>\n<th>\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u652f\u51fa\uff08\u7dad\u6301\u8cbb\uff09<\/td>\n<td style=\"text-align: left;\">\u7d04800\u4e07\u5186\u301c1,000\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u9810\u8a17\u6599\uff08\u670870\u4e07\u00d712\u30f6\u6708\uff09\uff0b\u6cbb\u7642\u8cbb\u30fb\u767b\u9332\u8cbb\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u53ce\u5165\uff08\u8cde\u91d1\u30fb\u624b\u5f53\uff09<\/td>\n<td style=\"text-align: left;\">\u7d040\u5186\u301c\u6570\u5104\u5186<\/td>\n<td style=\"text-align: left;\">\u6210\u7e3e\u306b\u3088\u308b\uff08\u672a\u52dd\u5229\u3067\u5f15\u9000\u306a\u3089\u307b\u307c0\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u53ce\u652f\u7d50\u679c<\/td>\n<td style=\"text-align: left;\">\u5927\u5e45\u306a\u30de\u30a4\u30ca\u30b9\u304c\u4e00\u822c\u7684<\/td>\n<td style=\"text-align: left;\">1\u52dd\u3082\u3067\u304d\u306a\u3044\u307e\u307e\u5f15\u9000\u3059\u308b\u99ac\u3082\u591a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u5e74\u9593\u7dad\u6301\u8cbb\u3060\u3051\u30671,000\u4e07\u5186\u8fd1\u304f\u304b\u304b\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u56de\u53ce\u3059\u308b\u306b\u306f\u3001JRA\u3067\u300c\u5e74\u95931\u301c2\u52dd\u300d\u4ee5\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u52dd\u3061\u4e0a\u304c\u308c\u308b\u99ac\u306f\u5168\u4f53\u306e3\u301c4\u5272\u7a0b\u5ea6\u3068\u8a00\u308f\u308c\u3066\u304a\u308a\u3001\u7dad\u6301\u8cbb\u3059\u3089\u56de\u53ce\u3067\u304d\u306a\u3044\u307e\u307e\u5f15\u9000\u3059\u308b\u30b1\u30fc\u30b9\u304c\u5927\u534a\u3067\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u306f\u3001\u99ac\u4e3b\u696d\u306f\u30d3\u30b8\u30cd\u30b9\u3068\u3044\u3046\u3088\u308a\u3001\u5922\u3092\u8ffd\u3046\u305f\u3081\u306e\u6d3b\u52d5\u3084\u8da3\u5473\u306b\u8fd1\u3044\u5074\u9762\u304c\u5f37\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u99ac\u4e3b\u306e\u4e3b\u306a\u53ce\u5165\u6e90\u3068\u652f\u51fa\u306e\u5185\u8a33\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u99ac\u4e3b\u306e\u53ce\u5165\u306f\u30ec\u30fc\u30b9\u306e\u8cde\u91d1\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u7af6\u8d70\u99ac\u306e\u6d3b\u8e8d\u72b6\u6cc1\u3084\u8840\u7d71\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u308b\u53ce\u76ca\u306b\u306f\u8907\u6570\u306e\u7a2e\u985e\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u6027\u8cea\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u4e3b\u306a\u53ce\u5165\u6e90\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u99ac\u4e3b\u306e\u4e3b\u306a\u53ce\u5165\u6e90<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u99ac\u4e3b\u306e\u53ce\u5165\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e4\u3064\u304b\u3089\u6210\u308a\u7acb\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<h4>1. \u30ec\u30fc\u30b9\u8cde\u91d1\uff08\u672c\u8cde\uff09<\/h4>\n<p>\u6240\u6709\u99ac\u304c\u30ec\u30fc\u30b9\u3067\u5165\u7740\uff08\u4e2d\u592e\u7af6\u99ac\u3067\u306f\u901a\u5e381\u301c5\u7740\uff09\u3059\u308b\u3068\u8cde\u91d1\u304c\u652f\u7d66\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u4f8b\uff1a<\/strong>2025\u5e74\u65e5\u672c\u30c0\u30fc\u30d3\u30fc1\u7740\uff1d3\u5104\u5186\u3001\u6709\u99ac\u8a18\u5ff51\u7740\uff1d5\u5104\u5186<\/p>\n<p>\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u7372\u5f97\u8cde\u91d1\u306e\u3059\u3079\u3066\u304c\u99ac\u4e3b\u306b\u5165\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8abf\u6559\u5e2b\u30fb\u9a0e\u624b\u30fb\u53a9\u52d9\u54e1\u3078\u306e\u9032\u4e0a\u91d1\uff08\u7d0420%\uff09\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u304c\u5f15\u304b\u308c\u3001\u99ac\u4e3b\u306e\u624b\u53d6\u308a\u306f\u7d0480%\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>2. \u51fa\u8d70\u624b\u5f53\u30fb\u7740\u5916\u624b\u5f53<\/h4>\n<p>\u5165\u7740\u3057\u306a\u304f\u3066\u3082\u3001\u30ec\u30fc\u30b9\u306b\u51fa\u8d70\u3059\u308b\u3060\u3051\u3067\u300c\u51fa\u8d70\u5968\u52b1\u91d1\u300d\u3084\u300c\u7279\u5225\u51fa\u8d70\u624b\u5f53\u300d\u304c\u652f\u7d66\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u9ad8\u984d\u306a\u7dad\u6301\u8cbb\u3092\u88dc\u586b\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u53ce\u5165\u6e90\u3067\u3042\u308a\u3001\u30b3\u30f3\u30b9\u30bf\u30f3\u30c8\u306b\u51fa\u8d70\u3067\u304d\u308b\u4e08\u592b\u306a\u99ac\u3067\u3042\u308c\u3070\u3001\u624b\u5f53\u3060\u3051\u3067\u7dad\u6301\u8cbb\u306e\u4e00\u90e8\u3092\u8cc4\u3048\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>3. \u7af6\u8d70\u99ac\u306e\u58f2\u5374\u76ca<\/h4>\n<p>\u73fe\u5f79\u5f15\u9000\u5f8c\u3001\u7e41\u6b96\u725d\u99ac\u30fb\u7a2e\u7261\u99ac\u3068\u3057\u3066\u58f2\u5374\u3057\u5229\u76ca\u304c\u51fa\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u9ad8\u5024\u304c\u3064\u304f\u306e\u306f\u91cd\u8cde\u30af\u30e9\u30b9\u306e\u6d3b\u8e8d\u99ac\u3084\u826f\u8840\u99ac\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4>4. \u7a2e\u4ed8\u3051\u6599<\/h4>\n<p>\u512a\u79c0\u306a\u6210\u7e3e\u3092\u53ce\u3081\u305f\u30aa\u30b9\u99ac\u306f\u7a2e\u7261\u99ac\u3068\u306a\u308a\u3001\u7a2e\u4ed8\u3051\u6599\u304c\u7d99\u7d9a\u7684\u306a\u53ce\u5165\u6e90\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u30c7\u30a3\u30fc\u30d7\u30a4\u30f3\u30d1\u30af\u30c8\u7d1a\u306b\u306a\u308c\u3070\u5e74\u9593\u6570\u5341\u5104\u5186\u306e\u58f2\u4e0a\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u300c\u99ac\u4e3b\u30c9\u30ea\u30fc\u30e0\u300d\u306e\u6700\u305f\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3>\u99ac\u4e3b\u306b\u304b\u304b\u308b\u4e3b\u306a\u652f\u51fa\uff08\u30b3\u30b9\u30c8\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u53ce\u5165\u306b\u5bfe\u3057\u3066\u3001\u99ac\u4e3b\u6d3b\u52d5\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9ad8\u984d\u306a\u8cbb\u7528\u304c\u7d99\u7d9a\u7684\u306b\u767a\u751f\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u7af6\u8d70\u99ac\u306e\u8cfc\u5165\u8cbb<\/strong><\/p>\n<p>\u8840\u7d71\u3084\u5e02\u5834\u8a55\u4fa1\u306b\u3088\u3063\u3066\u30d4\u30f3\u30ad\u30ea\u3067\u3059\u304c\u3001JRA\u3067\u30c7\u30d3\u30e5\u30fc\u3092\u76ee\u6307\u3059\u99ac\u306e\u5834\u5408\u3001<strong>1,000\u4e07\u5186\u301c\u6570\u5343\u4e07\u5186<\/strong>\u304c\u30dc\u30ea\u30e5\u30fc\u30e0\u30be\u30fc\u30f3\u3067\u3059\u3002<\/p>\n<p><strong>\u9810\u8a17\u6599\u30fb\u7dad\u6301\u8cbb\uff08\u4e2d\u592e\u7af6\u99ac\u306e\u5834\u5408\uff1a\u670860\u4e07\u301c80\u4e07\u5186\uff09<\/strong><\/p>\n<p>\u99ac\u3092\u53a9\u820e\u306b\u9810\u3051\u3001\u98fc\u80b2\u30fb\u8abf\u6559\u3092\u884c\u3046\u305f\u3081\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45057\/\" data-internallinksmanager029f6b8e52c=\"456\" title=\"\u56fa\u5b9a\u8cbb\">\u56fa\u5b9a\u8cbb<\/a>\u3067\u3059\u3002\u52dd\u3063\u3066\u3082\u8ca0\u3051\u3066\u3082\u3001<strong>\u5e74\u9593700\u4e07\u301c1,000\u4e07\u5186<\/strong>\u307b\u3069\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u305d\u306e\u4ed6\u8af8\u7d4c\u8cbb<\/strong><\/p>\n<p>\u8f38\u9001\u8cbb\u3001\u533b\u7642\u8cbb\u3001\u767b\u9332\u6599\u3001\u99ac\u4e3b\u4f1a\u8cbb\u306a\u3069\u3001\u30ec\u30fc\u30b9\u51fa\u8d70\u3084\u7dad\u6301\u306b\u4f34\u3046\u96d1\u8cbb\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<h2>\u306a\u305c\u99ac\u4e3b\u306f\u5132\u304b\u3089\u306a\u3044\u3068\u8a00\u308f\u308c\u308b\u306e\u304b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u99ac\u4e3b\u306f\u5132\u304b\u3089\u306a\u3044\u3068\u8a00\u308f\u308c\u308b\u7406\u7531\u3068\u3057\u3066\u3001\u307e\u305a\u6210\u529f\u7387\u304c\u6975\u3081\u3066\u4f4e\u3044\u70b9\u3067\u3059\u3002<\/b><\/span>\u8cfc\u5165\u8cbb\u3084\u7dad\u6301\u8cbb\u3092\u5b8c\u5168\u306b\u56de\u53ce\u3057\u3001\u6700\u7d42\u7684\u306b\u30d7\u30e9\u30b9\u53ce\u652f\u3067\u7d42\u3048\u3089\u308c\u308b\u99ac\u306f\u3001\u5168\u4f53\u306e\u308f\u305a\u304b\u6570\uff05\u301c10\uff05\u7a0b\u5ea6\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u73fe\u5b9f\u306f\u53b3\u3057\u304f\u3001\u591a\u304f\u306e\u99ac\u306f1\u52dd\u3082\u6319\u3052\u3089\u308c\u306a\u3044\u307e\u307e\u5f15\u9000\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u7af6\u8d70\u99ac\u304c\u751f\u304d\u7269\u3067\u3042\u308b\u304c\u3086\u3048\u306b\u3001\u7d99\u7d9a\u7684\u306a\u8cbb\u7528\u304c\u304b\u304b\u308a\u7d9a\u3051\u308b\u70b9\u3067\u3059\u3002\u30ec\u30fc\u30b9\u306b\u51fa\u8d70\u3057\u3066\u8cde\u91d1\u3092\u7a3c\u3052\u306a\u3044\u671f\u9593\u3001\u305f\u3068\u3048\u3070\u30b1\u30ac\u3084\u4f11\u990a\u3067\u653e\u7267\u306b\u51fa\u3066\u3044\u308b\u9593\u3067\u3042\u3063\u3066\u3082\u3001\u65e5\u3005\u306e\u98fc\u80b2\u3084\u7ba1\u7406\u306f\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u8cde\u91d1\u306a\u3069\u306e\u53ce\u5165\u304c\u306a\u3044\u6708\u3067\u3042\u3063\u3066\u3082\u9810\u8a17\u6599\u306a\u3069\u306e\u652f\u6255\u3044\u306f\u767a\u751f\u3057\u7d9a\u3051\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u4eee\u306b\u30ec\u30fc\u30b9\u3067\u52dd\u5229\u3057\u3066\u3082\u3001\u8cde\u91d1\u304c\u305d\u306e\u307e\u307e\u5229\u76ca\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7372\u5f97\u8cde\u91d1\u304b\u3089\u306f\u3001\u8abf\u6559\u5e2b\u3084\u9a0e\u624b\u3078\u306e\u9032\u4e0a\u91d1\uff08\u6210\u529f\u5831\u916c\uff09\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306a\u3069\u304c\u5dee\u3057\u5f15\u304b\u308c\u308b\u305f\u3081\u3001\u5b9f\u969b\u306b\u99ac\u4e3b\u306e\u624b\u5143\u306b\u6b8b\u308b\u91d1\u984d\u306f\u3001\u8cde\u91d1\u7dcf\u984d\u306e8\u5272\u7a0b\u5ea6\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u99ac\u4e3b\u306b\u306a\u308b\u306b\u306f\u3044\u304f\u3089\u5fc5\u8981\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u99ac\u4e3b\u306b\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u99ac\u306e\u8cfc\u5165\u8cbb\u3068\u3044\u3046\u521d\u671f\u8cbb\u7528\u306b\u52a0\u3048\u3001\u7d99\u7d9a\u7684\u306b\u304b\u304b\u308b\u7dad\u6301\u8cbb\uff08\u30e9\u30f3\u30cb\u30f3\u30b0\u30b3\u30b9\u30c8\uff09\u3092\u8ca0\u62c5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u3001\u99ac\u4e3b\u3068\u3057\u3066\u5fc5\u8981\u3068\u306a\u308b\u4e3b\u306a\u652f\u51fa\u3092\u9806\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7af6\u8d70\u99ac\u306e\u8cfc\u5165\u8cbb\u7528<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7af6\u8d70\u99ac\u306e\u4fa1\u683c\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u4ed5\u5165\u308c\u308b\u304b\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/b><\/span>\u4ee3\u8868\u7684\u306a\u65b9\u6cd5\u306f\u6b21\u306e3\u3064\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u30bb\u30ea\u5e02\uff08\u30aa\u30fc\u30af\u30b7\u30e7\u30f3\uff09\u3067\u306e\u8cfc\u5165<\/strong><br \/>\n\u56fd\u5185\u5916\u3067\u958b\u50ac\u3055\u308c\u308b\u7af6\u8d70\u99ac\u306e\u30bb\u30ea\u5e02\u3067\u306f\u3001\u8840\u7d71\u3084\u8a55\u4fa1\u306e\u9ad8\u3044\u99ac\u306b\u6570\u5343\u4e07\u5186\u304b\u3089\u6570\u5104\u5186\u306e\u5024\u304c\u3064\u304f\u3053\u3068\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u5ead\u5148\u53d6\u5f15\uff08\u7267\u5834\u3068\u306e\u76f4\u63a5\u53d6\u5f15\uff09<\/strong><br \/>\n\u751f\u7523\u7267\u5834\u3068\u76f4\u63a5\u4ea4\u6e09\u3057\u3066\u8cfc\u5165\u3059\u308b\u65b9\u6cd5\u3067\u3001\u500b\u5225\u306e\u95a2\u4fc2\u6027\u3084\u6761\u4ef6\u306b\u3088\u3063\u3066\u4fa1\u683c\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u81ea\u5bb6\u751f\u7523<\/strong><br \/>\n\u81ea\u5206\u3067\u7e41\u6b96\u725d\u99ac\u3092\u6240\u6709\u3057\u3001\u7a2e\u4ed8\u3051\u3092\u3057\u3066\u5b50\u99ac\u3092\u751f\u7523\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u7267\u5834\u306e\u904b\u55b6\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u3055\u3089\u306b\u9ad8\u3044\u8a2d\u5099\u6295\u8cc7\u3084\u7dad\u6301\u8cbb\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u99ac\u306e\u4fa1\u683c\u306f\u307e\u3055\u306b\u30d4\u30f3\u30ad\u30ea\u3067\u3059\u304c\u3001JRA\u3067\u30c7\u30d3\u30e5\u30fc\u3092\u76ee\u6307\u3059\u99ac\u306e\u5834\u5408\u30011,000\u4e07\u5186\u301c\u6570\u5343\u4e07\u5186\u7a0b\u5ea6\u304c\u4e00\u822c\u7684\u306a\u8cfc\u5165\u4fa1\u683c\u5e2f\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u9810\u8a17\u6599\uff08\u80b2\u6210\u30fb\u7ba1\u7406\u30fb\u7dad\u6301\u8cbb\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u99ac\u4e3b\u306e\u652f\u51fa\u3067\u6700\u3082\u5927\u304d\u306a\u8ca0\u62c5\u3068\u306a\u308b\u306e\u304c\u9810\u8a17\u6599\u3067\u3059\u3002<\/b><\/span>\u8cfc\u5165\u3057\u305f\u99ac\u306f\u3001\u5c02\u9580\u306e\u80b2\u6210\u7267\u5834\u3084\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u30bb\u30f3\u30bf\u30fc\u3001JRA\u30fb\u5730\u65b9\u7af6\u99ac\u306e\u53a9\u820e\u306b\u9810\u3051\u3001\u98fc\u80b2\u30fb\u8abf\u6559\u30fb\u7ba1\u7406\u3092\u59d4\u8a17\u3057\u307e\u3059\u3002<\/p>\n<p>JRA\u306e\u53a9\u820e\u306b\u99ac\u3092\u9810\u3051\u308b\u5834\u5408\u3001<strong>1\u982d\u3042\u305f\u308a\u6708\u984d60\u4e07\u5186\u301c80\u4e07\u5186\u7a0b\u5ea6<\/strong>\u304c\u76f8\u5834\u3067\u3001\u5e74\u9593\u3067\u306f<strong>720\u4e07\u5186\u301c960\u4e07\u5186<\/strong>\u306b\u306e\u307c\u308a\u307e\u3059\u3002<\/p>\n<p>\u30ec\u30fc\u30b9\u3067\u8cde\u91d1\u3092\u7372\u5f97\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u3053\u306e\u7dad\u6301\u8cbb\u306f\u3059\u3079\u3066\u99ac\u4e3b\u306e\u8ca0\u62c5\u3068\u306a\u308a\u3001\u8d64\u5b57\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u305d\u306e\u4ed6\u306e\u8cbb\u7528<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cfc\u5165\u8cbb\u3084\u9810\u8a17\u6599\u4ee5\u5916\u306b\u3082\u3001\u99ac\u4e3b\u6d3b\u52d5\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u767b\u9332\u6599\uff1a<\/strong>\u99ac\u4e3b\u767b\u9332\u6642\u3084\u3001\u99ac\u3092\u30ec\u30fc\u30b9\u306b\u51fa\u8d70\u3055\u305b\u308b\u305f\u3081\u306e\u767b\u9332\u8cbb\u7528\u3002<\/li>\n<li><strong>\u8f38\u9001\u8cbb\uff1a<\/strong>\u7af6\u99ac\u5834\u3084\u7267\u5834\u9593\u306e\u99ac\u306e\u8f38\u9001\u306b\u304b\u304b\u308b\u8cbb\u7528\u3002<\/li>\n<li><strong>\u533b\u7642\u8cbb\uff1a<\/strong>\u30b1\u30ac\u3084\u75c5\u6c17\u306e\u969b\u306e\u6cbb\u7642\u8cbb\u3001\u624b\u8853\u8cbb\u306a\u3069\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u99ac\u4e3b\u306b\u306a\u308b\u305f\u3081\u306e\u5e74\u53ce\u3084\u8077\u696d\u8981\u4ef6\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u99ac\u4e3b\u306f\u8ab0\u3067\u3082\u540d\u4e57\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u7279\u306bJRA\uff08\u4e2d\u592e\u7af6\u99ac\uff09\u306e\u99ac\u4e3b\u306b\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u53b3\u683c\u306a\u7d4c\u6e08\u7684\u6761\u4ef6\u3084\u5be9\u67fb\u3092\u30af\u30ea\u30a2\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u3001\u4e2d\u592e\u7af6\u99ac\u30fb\u5730\u65b9\u7af6\u99ac\u30fb\u305d\u306e\u4ed6\u306e\u99ac\u4e3b\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u4e3b\u306a\u8981\u4ef6\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4e2d\u592e\u7af6\u99ac\uff08JRA\uff09\u306e\u99ac\u4e3b\u306b\u306a\u308b\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>JRA\u306e\u500b\u4eba\u99ac\u4e3b\u306b\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u6240\u5f97\u8981\u4ef6\uff1a<\/strong><br \/>\n\u904e\u53bb2\u5e74\u9593\u306e\u6240\u5f97\uff08\u53ce\u5165\u91d1\u984d\u3067\u306f\u306a\u304f\u3001\u7d4c\u8cbb\u306a\u3069\u3092\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\uff09\u304c\u3001\u3044\u305a\u308c\u30822,000\u4e07\u5186\u4ee5\u4e0a\u3042\u308b\u3053\u3068\u3002\uff08\u203b\u4e00\u6642\u7684\u306a\u6240\u5f97\u306f\u542b\u307e\u308c\u307e\u305b\u3093\uff09<\/li>\n<li><strong>\u8cc7\u7523\u8981\u4ef6\uff1a<\/strong><br \/>\n\u7d99\u7d9a\u7684\u306b\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u306e\u984d\u304c\u30011\u5104\u5186\u4ee5\u4e0a\u3042\u308b\u3053\u3068\u3002\uff08\u4e0d\u52d5\u7523\u3001\u9810\u8caf\u91d1\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1034\/\" data-internallinksmanager029f6b8e52c=\"435\" title=\"\u6709\u4fa1\u8a3c\u5238\">\u6709\u4fa1\u8a3c\u5238<\/a>\u306a\u3069\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u4e0a\u3067\u3001JRA\u306b\u7533\u8acb\u66f8\u985e\u3092\u63d0\u51fa\u3057\u30013\u301c5\u30f6\u6708\u7a0b\u5ea6\u306e\u5be9\u67fb\u3092\u7d4c\u3066\u767b\u9332\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u65e5\u672c\u4e2d\u592e\u7af6\u99ac\u4f1a\u7af6\u99ac\u65bd\u884c\u898f\u7a0b\u306b\u5b9a\u3081\u3089\u308c\u305f\u6b20\u683c\u4e8b\u7531\uff08\u7981\u932e\u4ee5\u4e0a\u306e\u5211\u6b74\u304c\u3042\u308b\u5834\u5408\u306a\u3069\uff09\u306b\u3082\u8a72\u5f53\u3057\u3066\u3044\u306a\u3044\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.jra.go.jp\/owner\/howto\/requirement\/\" target=\"_blank\" rel=\"noopener\">JRA \u500b\u4eba\u99ac\u4e3b\u767b\u9332\u306e\u8981\u4ef6\uff5cJRA<\/a><\/p>\n<h3>\u5730\u65b9\u7af6\u99ac\uff08NAR\uff09\u306e\u99ac\u4e3b\u306b\u306a\u308b\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5730\u65b9\u7af6\u99ac\u5168\u56fd\u5354\u4f1a\uff08NAR\uff09\u304c\u7ba1\u8f44\u3059\u308b\u5730\u65b9\u7af6\u99ac\u306e\u99ac\u4e3b\u8cc7\u683c\u306f\u3001JRA\u306b\u6bd4\u3079\u3066\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u6240\u5f97\u8981\u4ef6\uff1a<\/strong>\u904e\u53bb1\u5e74\u9593\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c500\u4e07\u5186\u4ee5\u4e0a\u3042\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u8cc7\u7523\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u660e\u78ba\u306a\u5168\u56fd\u4e00\u5f8b\u306e\u57fa\u6e96\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001JRA\u307b\u3069\u306e\u9ad8\u984d\u306a\u8cc7\u7523\u306f\u6c42\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u65b9\u3067\u3082\u76ee\u6307\u3057\u3084\u3059\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.keiba.go.jp\/about\/outline\/owner.html\" target=\"_blank\" rel=\"noopener\">\u99ac\u4e3b\u767b\u9332\u306e\u6982\u8981\uff5c\u5730\u65b9\u7af6\u99ac\u60c5\u5831\u30b5\u30a4\u30c8<\/a><\/p>\n<h3>\u305d\u306e\u4ed6\u306e\u99ac\u4e3b\u306b\u306a\u308b\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u3068\u3057\u3066\u99ac\u4e3b\u767b\u9332\u3092\u3057\u306a\u304f\u3066\u3082\u3001\u4ee5\u4e0b\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u7af6\u8d70\u99ac\u306b\u95a2\u308f\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u6cd5\u4eba\u99ac\u4e3b\uff1a<\/strong><br \/>\n\u6cd5\u4eba\uff08\u4f1a\u793e\uff09\u3068\u3057\u3066\u99ac\u4e3b\u767b\u9332\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u4ee3\u8868\u8005\u306e\u6240\u5f97\u8981\u4ef6\u306a\u3069\u304c\u500b\u4eba\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u4f01\u696d\u306ePR\u76ee\u7684\u3067\u99ac\u4e3b\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u898b\u3089\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u7d44\u5408\u99ac\u4e3b\uff08\u5171\u6709\u99ac\u4e3b\uff09\uff1a<\/strong><br \/>\n\u8907\u6570\u4eba\uff083\u540d\uff5e10\u540d\uff09\u3067\u8cc7\u91d1\u3092\u51fa\u3057\u5408\u3063\u30661\u982d\u306e\u99ac\u3092\u5171\u540c\u6240\u6709\u3059\u308b\u65b9\u6cd5\u3067\u3059\u30021\u4eba\u3042\u305f\u308a\u306e\u8ca0\u62c5\u3084\u6240\u5f97\u30fb\u8cc7\u7523\u8981\u4ef6\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u4e00\u53e3\u99ac\u4e3b\u30af\u30e9\u30d6\uff08\u99ac\u4e3b\u6cd5\u4eba\uff09\uff1a<\/strong><br \/>\n\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u99ac\u306b\u300c\u4e00\u53e3\u3007\u4e07\u5186\u300d\u3068\u3044\u3063\u305f\u5f62\u3067\u51fa\u8cc7\u3057\u3001\u9593\u63a5\u7684\u306b\u99ac\u4e3b\u4f53\u9a13\u304c\u3067\u304d\u308b\u65b9\u6cd5\u3067\u3059\u3002\u99ac\u4e3b\u767b\u9332\u306e\u5fc5\u8981\u304c\u306a\u304f\u3001\u521d\u671f\u8cbb\u7528\u3084\u7dad\u6301\u8cbb\u3082\u6291\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u6700\u3082\u624b\u8efd\u306b\u99ac\u4e3b\u6c17\u5206\u3092\u5473\u308f\u3048\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u53b3\u5bc6\u306b\u306f\u99ac\u4e3b\u3067\u306f\u306a\u304f\u300c\u51fa\u8cc7\u8005\u300d\u3068\u3044\u3046\u7acb\u5834\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u99ac\u4e3b\u6d3b\u52d5\u306f\u7a0e\u91d1\u5bfe\u7b56\uff08\u7bc0\u7a0e\uff09\u306b\u306a\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u99ac\u4e3b\u6d3b\u52d5\u3067\u53ce\u76ca\u3092\u5f97\u3066\u5132\u304b\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u4e00\u65b9\u3067\u3001\u7d4c\u55b6\u8005\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u300c\u7a0e\u91d1\u5bfe\u7b56\uff08\u7bc0\u7a0e\uff09\u300d\u3068\u3057\u3066\u6d3b\u7528\u3067\u304d\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u99ac\u4e3b\u6d3b\u52d5\u3067\u767a\u751f\u3057\u305f\u8d64\u5b57\u3092\u4ed6\u306e\u6240\u5f97\u3068\u76f8\u6bba\u3067\u304d\u308b\u300c\u640d\u76ca\u901a\u7b97\u300d\u304c\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u99ac\u4e3b\u6d3b\u52d5\u306e\u6240\u5f97\u533a\u5206<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u99ac\u4e3b\u6d3b\u52d5\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u308b\u6240\u5f97\uff08\u307e\u305f\u306f\u640d\u5931\uff09\u306f\u3001\u7a0e\u52d9\u4e0a\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u300d\u307e\u305f\u306f\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2736\/\" data-internallinksmanager029f6b8e52c=\"529\" title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a>\u300d\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u4e8b\u696d\u6240\u5f97\uff1a<\/strong><br \/>\n\u307e\u3068\u307e\u3063\u305f\u982d\u6570\u306e\u99ac\uff085\u982d\u4ee5\u4e0a\u306a\u3069\uff09\u3092\u7d99\u7d9a\u7684\u306b\u6240\u6709\u3057\u3001\u6d3b\u52d5\u5b9f\u614b\u304b\u3089\u4e8b\u696d\u3068\u3057\u3066\u884c\u308f\u308c\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3002<\/li>\n<li><strong>\u96d1\u6240\u5f97\uff1a<\/strong><br \/>\n\u4e0a\u8a18\u306e\u4e8b\u696d\u6240\u5f97\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u5834\u5408\uff081\u982d\u306e\u307f\u6240\u6709\u3057\u3066\u3044\u308b\u3001\u55b6\u5229\u76ee\u7684\u304c\u5f31\u3044\u306a\u3069\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u7a0e\u91d1\u5bfe\u7b56\u3068\u3057\u3066\u306e\u640d\u76ca\u901a\u7b97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u640d\u76ca\u901a\u7b97\u3068\u306f\u3001\u3042\u308b\u6240\u5f97\u3067\u751f\u3058\u305f\u8d64\u5b57\uff08\u640d\u5931\uff09\u3092\u3001\u4ed6\u306e\u7a2e\u985e\u306e\u9ed2\u5b57\u306e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u3001\u6700\u7d42\u7684\u306a<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u3092\u6e1b\u3089\u3059\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3082\u3057\u99ac\u4e3b\u6d3b\u52d5\u304c\u300c\u4e8b\u696d\u6240\u5f97\u300d\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3001\u305d\u3053\u3067\u8d64\u5b57\uff08\u8cfc\u5165\u8cbb\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>\u3084\u9810\u8a17\u6599\u304c\u53ce\u5165\u3092\u4e0a\u56de\u3063\u305f\u5834\u5408\uff09\u304c\u767a\u751f\u3059\u308b\u3068\u3001\u305d\u306e\u8d64\u5b57\u3092\u672c\u696d\u306e\u4e8b\u696d\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u306e\u9ed2\u5b57\u3068\u76f8\u6bba\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7d50\u679c\u3068\u3057\u3066\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u7dcf\u984d\u304c\u6e1b\u308a\u3001\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u300c\u96d1\u6240\u5f97\u300d\u306b\u533a\u5206\u3055\u308c\u305f\u5834\u5408\u3001\u96d1\u6240\u5f97\u5185\u3067\u306e\u901a\u7b97\u306f\u3067\u304d\u307e\u3059\u304c\u3001\u4ed6\u306e\u6240\u5f97\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u3084\u4e8b\u696d\u6240\u5f97\u306a\u3069\uff09\u3068\u306e\u640d\u76ca\u901a\u7b97\u306f\u3067\u304d\u307e\u305b\u3093\uff08\u4e00\u90e8\u4f8b\u5916\u3092\u9664\u304f\uff09\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2250.htm\" target=\"_blank\" rel=\"noopener\">No.2250 \u640d\u76ca\u901a\u7b97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u99ac\u4e3b\u6d3b\u52d5\u3067\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u8cbb\u7528<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u99ac\u4e3b\u6d3b\u52d5\u304c\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cbb\u7528\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u7af6\u8d70\u99ac\u306e\u8cfc\u5165\u8cbb\uff08\u6e1b\u4fa1\u511f\u5374\u8cbb\uff09\uff1a<\/strong><br \/>\n\u7af6\u8d70\u99ac\u306f\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u9ad8\u984d\u306a\u8cfc\u5165\u8cbb\u7528\u3082\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff08\u7af6\u8d70\u99ac\u306f\u901a\u5e384\u5e74\uff09\u306b\u308f\u305f\u3063\u3066\u5206\u5272\u3057\u3066\u7d4c\u8cbb\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u9810\u8a17\u6599\u30fb\u7dad\u6301\u8cbb\uff1a<\/strong><br \/>\n\u53a9\u820e\u8cbb\u7528\u3001\u98fc\u80b2\u8cbb\u3001\u8abf\u6559\u8cbb\u306a\u3069\u3001\u6bce\u6708\u767a\u751f\u3059\u308b\u30b3\u30b9\u30c8\u3002<\/li>\n<li><strong>\u305d\u306e\u4ed6\u8af8\u7d4c\u8cbb\uff1a<\/strong><br \/>\n\u8f38\u9001\u8cbb\u3001\u533b\u7642\u8cbb\u3001\u767b\u9332\u6599\u3001\u4fdd\u967a\u6599\u306a\u3069\u306e\u95a2\u9023\u8cbb\u7528\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" target=\"_blank\" rel=\"noopener\">No.2100 \u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9<\/h3>\n<p><span style=\"background-color: 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