{"id":3445,"date":"2026-10-23T09:28:05","date_gmt":"2026-10-23T00:28:05","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3445"},"modified":"2026-10-23T09:28:05","modified_gmt":"2026-10-23T00:28:05","slug":"gross-profit","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/gross-profit","title":{"rendered":"\u58f2\u4e0a\u7dcf\u5229\u76ca\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u898b\u65b9\u3001\u5229\u76ca\u6539\u5584\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u58f2\u4e0a\u7dcf\u5229\u76ca\u3068\u306f\u4f55\u304b\u300d\u300c\u7c97\u5229\u3084\u55b6\u696d\u5229\u76ca\u3068\u306f\u4f55\u304c\u9055\u3046\u306e\u304b\u300d\u300c\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u306e\u304b\u300d\u3068\u77e5\u308a\u305f\u3044\u65b9\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u56f3\u3084\u5177\u4f53\u4f8b\u3092\u4ea4\u3048\u306a\u304c\u3089<strong><span style=\"color: #e25041;\">\u58f2\u4e0a\u7dcf\u5229\u76ca<\/span><\/strong>\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u610f\u5473\u3084\u8a08\u7b97\u65b9\u6cd5\u3060\u3051\u3067\u306a\u304f\u3001\u6539\u5584\u65b9\u6cd5\u3084\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u30dd\u30a4\u30f3\u30c8\u307e\u3067\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"mp4gsra264l49ij8iplria\">1. \u58f2\u4e0a\u7dcf\u5229\u76ca\u3068\u306f<\/h2>\n<p>\u58f2\u4e0a\u7dcf\u5229\u76ca\u306e\u57fa\u672c\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"25jr3aguhajrqle8drgz4r\">1-1. \u58f2\u4e0a\u304b\u3089\u58f2\u4e0a\u539f\u4fa1\u3092\u5dee\u3057\u5f15\u3044\u305f\u5229\u76ca<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u58f2\u4e0a\u7dcf\u5229\u76ca<\/span><\/strong>\u3068\u306f\u3001<strong>\u58f2\u4e0a\u9ad8\u304b\u3089\u300c\u58f2\u4e0a\u539f\u4fa1\u300d<\/strong><strong>\u3092\u5dee\u3057\u5f15\u3044\u305f\u5229\u76ca<\/strong>\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u300c\u7c97\u5229\uff08\u3042\u3089\u308a\uff09\u300d\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u56f31<\/strong>\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u2460\u30aa\u30ec\u30f3\u30b8\u3067\u56f2\u3093\u3060\u90e8\u5206<\/span><\/strong>\u304c\u58f2\u4e0a\u7dcf\u5229\u76ca\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"font-size: 18px; color: #000000;\">\u3010\u56f3\uff11\u3011\u640d\u76ca\u8a08\u7b97\u66f8\uff08PL\uff09\u306b\u304a\u3051\u308b\u5229\u76ca\u306e\u6d41\u308c<\/span><\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/10\/Q1gD8WT3oKMI0nLjGJirZcROa-1788745173.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-3\" style=\"padding-top: 1.5em; padding-bottom: 1.5em;\">\n<p class=\"attention-p\" style=\"margin: 0; margin-bottom: 1em;\"><strong>\u25cf\u58f2\u4e0a\u9ad8<\/strong>\u3068\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8ca9\u58f2\u3057\u3066\u5f97\u305f\u91d1\u984d\u3067\u3059\u3002<\/p>\n<p class=\"attention-p\" style=\"margin: 0;\"><strong>\u25cf\u58f2\u4e0a\u539f\u4fa1<\/strong>\u3068\u306f\u3001\u58f2\u308c\u305f\u5546\u54c1\u3084\u88fd\u54c1\u306a\u3069\u306b\u5bfe\u5fdc\u3059\u308b\u539f\u4fa1\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u5c0f\u58f2\u696d\u3067\u306f\u8ca9\u58f2\u3057\u305f\u5546\u54c1\u306e\u4ed5\u5165\u539f\u4fa1\u3001\u88fd\u9020\u696d\u3067\u306f\u8ca9\u58f2\u3057\u305f\u88fd\u54c1\u306b\u5bfe\u5fdc\u3059\u308b\u88fd\u9020\u539f\u4fa1\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u58f2\u4e0a\u539f\u4fa1\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3082\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/cost-of-goods-sold\" target=\"_blank\" rel=\"noopener\">\u300c\u58f2\u4e0a\u539f\u4fa1\u3068\u306f\uff5c\u696d\u7a2e\u5225\u306e\u8003\u3048\u65b9\u3084\u4ed5\u8a33\u65b9\u6cd5\u3001\u4f3c\u305f\u7528\u8a9e\u306b\u3064\u3044\u3066\u89e3\u8aac\u300d<\/a><\/p>\n<\/div>\n<h3 id=\"1zfw5nqjoyojk4fb8qdj5rc\">1-2. \u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u3067\u6700\u521d\u306b\u8868\u793a\u3055\u308c\u308b\u5229\u76ca<\/h3>\n<p>\u6b21\u306b\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u58f2\u4e0a\u7dcf\u5229\u76ca\u306e\u4f4d\u7f6e\u3092\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\" style=\"padding-top: 1.5em; padding-bottom: 1.5em;\">\n<p class=\"attention-p\" style=\"margin: 0; margin-bottom: 1em;\"><strong>\u25cf<\/strong><strong>\u640d\u76ca\u8a08\u7b97\u66f8<\/strong>\u3068\u306f\u3001\u4f1a\u793e\u306e\u4e00\u5b9a\u671f\u9593\u306e\u300c\u58f2\u4e0a\u30fb\u8cbb\u7528\u30fb\u5229\u76ca\u300d\u3092\u307e\u3068\u3081\u305f\u6c7a\u7b97\u66f8\u3067\u3059\u3002<\/p>\n<p style=\"margin: 0;\">\u58f2\u4e0a\u304b\u3089\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u6700\u7d42\u7684\u306b\u3069\u308c\u3060\u3051\u5229\u76ca\u304c\u6b8b\u3063\u305f\u306e\u304b\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u3001<strong>\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u6700\u521d\u306b\u8868\u793a\u3055\u308c\u308b\u5229\u76ca<\/strong>\u3067\u3059\u3002\u6b21\u306e<strong>\u56f3\uff12<\/strong>\u306b\u304a\u3051\u308b\u3001\u30aa\u30ec\u30f3\u30b8\u8272\u306e\u90e8\u5206\u3067\u3059\u3002<\/p>\n<p><strong><span style=\"font-size: 18px;\">\u3010\u56f3\uff12\u3011\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\uff0fL\uff09\u306e\u4e00\u4f8b<\/span><\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/10\/WGclrMYNPk5KDCZOFq23o0QmA-1788745741.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 14px;\">\u203b\u308f\u304b\u308a\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u3001\u79d1\u76ee\u306f\u7c21\u7565\u5316\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u56f32<\/strong>\u3092\u898b\u308b\u3068\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u306e\u3042\u3068\u306b\u8ca9\u7ba1\u8cbb\u3084\u55b6\u696d\u5916\u640d\u76ca\u306a\u3069\u304c\u53cd\u6620\u3055\u308c\u3001\u55b6\u696d\u5229\u76ca\u3001\u7d4c\u5e38\u5229\u76ca\u3001\u5f53\u671f\u7d14\u5229\u76ca\u3078\u3068\u3064\u306a\u304c\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u3001<strong>\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u6700\u521d\u306b\u8868\u793a\u3055\u308c\u3001\u305d\u306e\u5f8c\u306e\u5229\u76ca\u3092\u7b97\u51fa\u3059\u308b\u8d77\u70b9\u3068\u306a\u308b\u5229\u76ca\u3067\u3059\u3002<\/strong><\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/topics\/soneki-keisan\/\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u7a0e\u52d9\u30c8\u30d4\u30c3\u30af\u30b9\u300c\u3010\u6c7a\u7b97\u66f8\u306e\u898b\u65b9\u3011\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u300d<\/a><\/p>\n<h3 id=\"ip26twmg6jay28cevt40z\">1-3. \u58f2\u4e0a\u7dcf\u5229\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u3001\u6b21\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u58f2\u4e0a\u7dcf\u5229\u76ca\u3000\uff1d\u3000\u58f2\u4e0a\u9ad8\u3000\u2212\u3000\u58f2\u4e0a\u539f\u4fa1<\/strong><\/p>\n<\/div>\n<p><strong>\u56f32<\/strong>\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u3082\u3068\u306b\u8a08\u7b97\u3059\u308b\u3068\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\" style=\"padding-top: 1.5em; padding-bottom: 1.5em;\">\n<p class=\"attention-p\" style=\"margin: 0; margin-bottom: 1em;\"><strong><span style=\"color: #000000;\">\u3010\u8a08\u7b97\u4f8b\u3011<\/span><\/strong><\/p>\n<p class=\"attention-p\" style=\"margin: 0; margin-bottom: 1em;\">\u58f2\u4e0a\u9ad8\uff1a1,900,000\u5343\u5186<br \/>\n\u58f2\u4e0a\u539f\u4fa1\uff1a1,700,000\u5343\u5186<\/p>\n<p class=\"attention-p\" style=\"margin: 0; margin-bottom: 1em;\"><strong>1,900,000\u5343\u5186 \u2212 1,700,000\u5343\u5186 \uff1d 200,000\u5343\u5186<\/strong><\/p>\n<p style=\"margin: 0;\">\u3057\u305f\u304c\u3063\u3066\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f 200,000\u5343\u5186\uff082\u5104\u5186\uff09\u3067\u3059\u3002<\/p>\n<\/div>\n<p><strong>\u203b\u3010\u56f3\uff12\u3011\u304b\u3089\u4e00\u90e8\u629c\u7c8b<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/10\/HXZ74wjQOskAE3MSDPt8pbFao-1788745880.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u58f2\u4e0a\u9ad8\u304c\u540c\u3058\u3067\u3042\u308c\u3070\u3001\u58f2\u4e0a\u539f\u4fa1\u304c\u5897\u3048\u308b\u307b\u3069\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u6e1b\u5c11\u3057\u3001\u58f2\u4e0a\u539f\u4fa1\u304c\u6e1b\u308b\u307b\u3069\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u5897\u52a0\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u3092\u5206\u6790\u3059\u308b\u3068\u304d\u306f\u3001\u91d1\u984d\u3060\u3051\u3067\u306a\u304f<strong>\u300c\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u300d<\/strong>\u3082\u78ba\u8a8d\u3057\u307e\u3059\u3002\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"#s476sabd0om9q6dy5d1k\" target=\"_self\">2\u7ae0<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"f0ux6rdp1ttovzhozquvc\">1-4. \u58f2\u4e0a\u7dcf\u5229\u76ca\u3068\u4ed6\u306e\u5229\u76ca\u3068\u306e\u9055\u3044<\/h3>\n<p>\u58f2\u4e0a\u7dcf\u5229\u76ca\u306e\u307b\u304b\u306b\u3082\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u306f<strong>\u55b6\u696d\u5229\u76ca<\/strong>\u3084<strong>\u7d4c\u5e38\u5229\u76ca<\/strong>\u3001<strong>\u5f53\u671f\u7d14\u5229\u76ca<\/strong>\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u3092\u6574\u7406\u3057\u305f\u3082\u306e\u304c<strong>\u56f33<\/strong>\u3067\u3059\u3002<\/p>\n<p><strong><span style=\"font-size: 18px;\">\u3010\u56f3\uff13\u3011\u58f2\u4e0a\u7dcf\u5229\u76ca\u3068\u4ed6\u306e\u5229\u76ca\u306e\u9055\u3044<\/span><\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/10\/GZ5o4xSrAvn3z0JEdk8KOXi92-1788746109.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong>\u56f33<\/strong>\u306e\u3088\u3046\u306b\u3001\u2460<strong>\u58f2\u4e0a\u7dcf\u5229\u76ca\u304b\u3089\u8ca9\u7ba1\u8cbb\u3092\u5dee\u3057\u5f15\u304f\u3068\u2461\u55b6\u696d\u5229\u76ca<\/strong>\u3068\u306a\u308a\u3001\u3055\u3089\u306b\u55b6\u696d\u5916\u640d\u76ca\u3084\u7279\u5225\u640d\u76ca\u3001\u6cd5\u4eba\u7a0e\u7b49\u3092\u9806\u306b\u53cd\u6620\u3059\u308b\u3053\u3068\u3067\u3001\u6700\u7d42\u7684\u306b\u2464\u5f53\u671f\u7d14\u5229\u76ca\u304c\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u5229\u76ca\u306f\u3001\u78ba\u8a8d\u3059\u308b\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u4f7f\u3044\u5206\u3051\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e; width: 36.9048%;\">\u5229\u76ca<\/th>\n<th style=\"background-color: #28324e; width: 63.0952%;\">\u78ba\u8a8d\u3059\u308b\u5834\u9762<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 36.9048%; background-color: #efefef;\"><strong>\u2460\u58f2\u4e0a\u7dcf\u5229\u76ca<\/strong><\/td>\n<td style=\"width: 63.0952%;\">\u539f\u4fa1\u3084\u8ca9\u58f2\u4fa1\u683c\u3092\u898b\u76f4\u3059\u3068\u304d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.9048%; background-color: #efefef;\"><strong>\u2461\u55b6\u696d\u5229\u76ca<\/strong><\/td>\n<td style=\"width: 63.0952%;\">\u8ca9\u7ba1\u8cbb\u3092\u542b\u3081\u305f\u672c\u696d\u306e\u5229\u76ca\u3092\u898b\u308b\u3068\u304d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.9048%; background-color: #efefef;\"><strong>\u2462\u7d4c\u5e38\u5229\u76ca<\/strong><\/td>\n<td style=\"width: 63.0952%;\">\u652f\u6255\u5229\u606f\u306a\u3069\u3082\u542b\u3081\u305f\u5229\u76ca\u3092\u898b\u308b\u3068\u304d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.9048%; background-color: #efefef;\"><strong>\u2463\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca<\/strong><\/td>\n<td style=\"width: 63.0952%;\">\u7279\u5225\u5229\u76ca\u30fb\u7279\u5225\u640d\u5931\u307e\u3067\u542b\u3081\u305f\u7d4c\u55b6\u6210\u679c\u3092\u898b\u308b\u3068\u304d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.9048%; background-color: #efefef;\"><strong>\u2464\u5f53\u671f\u7d14\u5229\u76ca<\/strong><\/td>\n<td style=\"width: 63.0952%;\">1\u5e74\u9593\u306e\u6700\u7d42\u7684\u306a\u7d4c\u55b6\u6210\u679c\u3092\u898b\u308b\u3068\u304d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8868\u793a\u3055\u308c\u308b\u5229\u76ca\u306f\u3001\u305d\u308c\u305e\u308c\u793a\u3059\u5185\u5bb9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<strong>\u78ba\u8a8d\u3059\u308b\u76ee\u7684\u306b\u5fdc\u3058\u3066\u3001\u898b\u308b\u3079\u304d\u5229\u76ca\u3092\u4f7f\u3044\u5206\u3051\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/strong><\/p>\n<h2 id=\"s476sabd0om9q6dy5d1k\">2. \u58f2\u4e0a\u7dcf\u5229\u76ca\u304b\u3089\u308f\u304b\u308b\u3053\u3068<\/h2>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6b21\u306b\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u3092\u898b\u308b\u3053\u3068\u3067\u5177\u4f53\u7684\u306b<strong>\u4f55\u304c\u308f\u304b\u308b\u306e\u304b<\/strong>\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"kyp4ew8aofixzk6yov9s\">2-1. \u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u305d\u306e\u3082\u306e\u306e\u53ce\u76ca\u6027\u304c\u5206\u304b\u308b<\/h3>\n<p><strong><span style=\"color: #000000;\">\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u305d\u306e\u3082\u306e\u304c\u3069\u308c\u3060\u3051\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u304b<\/span><\/strong>\u3092\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"#mp4gsra264l49ij8iplria\" target=\"_self\">\uff11\u7ae0<\/a>\u3067\u89e6\u308c\u305f\u901a\u308a\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u3001\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\uff08\u8ca9\u7ba1\u8cbb\uff09\u306a\u3069\u3092\u5dee\u3057\u5f15\u304f\u524d\u306e\u5229\u76ca\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u305d\u306e\u3082\u306e\u306e\u53ce\u76ca\u6027\u3092\u78ba\u8a8d\u3059\u308b\u969b\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u58f2\u4e0a\u304c\u5897\u3048\u3066\u3044\u3066\u3082\u58f2\u4e0a\u7dcf\u5229\u76ca\u304c\u4f38\u3073\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u539f\u4fa1\u306e\u4e0a\u6607\u3084\u5024\u5f15\u304d\u8ca9\u58f2\u306e\u5897\u52a0\u306a\u3069\u306b\u3088\u308a\u3001\u672c\u696d\u306e\u53ce\u76ca\u6027\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f01\u696d\u306f\u58f2\u4e0a\u7dcf\u5229\u76ca\u306e\u4e2d\u304b\u3089\u3001\u4eba\u4ef6\u8cbb\u3084\u5bb6\u8cc3\u3001\u5e83\u544a\u5ba3\u4f1d\u8cbb\u306a\u3069\u306e\u8ca9\u7ba1\u8cbb\u3092\u652f\u6255\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u3001<strong>\u4f1a\u793e\u3092\u904b\u55b6\u3059\u308b\u305f\u3081\u306e\u7d4c\u8cbb\u3092\u652f\u6255\u3044\u3001\u305d\u306e\u3046\u3048\u3067\u5229\u76ca\u3092\u6b8b\u305b\u308b\u304b\u3092\u898b\u308b\u76ee\u5b89<\/strong>\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"21x48oy24q9gsp8bjhsgv5\">2-2. \u4ed6\u306e\u5229\u76ca\u3068\u3042\u308f\u305b\u3066\u898b\u308b\u3068\u5229\u76ca\u304c\u6e1b\u5c11\u3057\u305f\u539f\u56e0\u304c\u5206\u304b\u308b<\/h3>\n<p>\u55b6\u696d\u5229\u76ca\u3084\u7d4c\u5e38\u5229\u76ca\u306a\u3069<strong><span style=\"color: #000000;\">\u4ed6\u306e\u5229\u76ca\u3068\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u5229\u76ca\u304c\u6e1b\u5c11\u3057\u305f\u539f\u56e0<\/span><\/strong>\u3092\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u524d\u5e74\u3068\u540c\u7a0b\u5ea6\u3067\u3082\u55b6\u696d\u5229\u76ca\u304c\u5927\u304d\u304f\u6e1b\u5c11\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4eba\u4ef6\u8cbb\u3084\u5e83\u544a\u5ba3\u4f1d\u8cbb\u306a\u3069\u8ca9\u7ba1\u8cbb\u306e\u5897\u52a0\u304c\u5229\u76ca\u3092\u5727\u8feb\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u55b6\u696d\u5229\u76ca\u306f\u524d\u5e74\u3068\u540c\u7a0b\u5ea6\u3067\u3082\u58f2\u4e0a\u7dcf\u5229\u76ca\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u539f\u4fa1\u306e\u4e0a\u6607\u3084\u8ca9\u58f2\u4fa1\u683c\u306e\u4f4e\u4e0b\u306a\u3069\u3001\u672c\u696d\u306e\u53ce\u76ca\u6027\u306b\u8ab2\u984c\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5229\u76ca\u3054\u3068\u306e\u5909\u5316\u3092\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3001<strong>\u300c\u672c\u696d\u306e\u53ce\u76ca\u6027\u306b\u539f\u56e0\u304c\u3042\u308b\u306e\u304b\u300d\u300c\u8ca9\u7ba1\u8cbb\u3084\u55b6\u696d\u5916\u640d\u76ca\u306b\u539f\u56e0\u304c\u3042\u308b\u306e\u304b\u300d\u3092\u5207\u308a\u5206\u3051\u3066\u5206\u6790\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<h3 id=\"2gyn3vwkl4gt11llsgrjnk\">2-3. \u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u3092\u7b97\u51fa\u3059\u308b\u3068\u53ce\u76ca\u6027\u3092\u6bd4\u8f03\u3067\u304d\u308b<\/h3>\n<p>\u58f2\u4e0a\u7dcf\u5229\u76ca\u304b\u3089\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u53ce\u76ca\u6027\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u304c\u3001\u58f2\u4e0a\u898f\u6a21\u304c\u7570\u306a\u308b\u671f\u9593\u3084\u4f01\u696d\u3092\u6bd4\u3079\u308b\u5834\u5408\u306f\u3001\u91d1\u984d\u3060\u3051\u3067\u306f\u53ce\u76ca\u6027\u3092\u5224\u65ad\u3057\u306b\u304f\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u5f79\u7acb\u3064\u306e\u304c<strong><span style=\"color: #e25041;\">\u300c\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u300d<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u3068\u306f\u3001\u58f2\u4e0a\u9ad8\u306b\u5360\u3081\u308b\u58f2\u4e0a\u7dcf\u5229\u76ca\u306e\u5272\u5408\u3067\u3059\u3002\u6b21\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\uff08\uff05\uff09\uff1d \u58f2\u4e0a\u7dcf\u5229\u76ca \u00f7 \u58f2\u4e0a\u9ad8 \u00d7 100<\/strong><\/p>\n<\/div>\n<p>\u305f\u3068\u3048\u3070\u3001\u524d\u5e74\u3088\u308a\u58f2\u4e0a\u9ad8\u3068\u58f2\u4e0a\u7dcf\u5229\u76ca\u304c\u5897\u3048\u3066\u3044\u3066\u3082\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u308c\u3070\u3001\u539f\u6750\u6599\u4fa1\u683c\u306e\u4e0a\u6607\u3084\u5024\u5f15\u304d\u306e\u5897\u52a0\u306a\u3069\u306b\u3088\u3063\u3066\u53ce\u76ca\u6027\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #28324e;\">\u5e74\u5ea6<\/th>\n<th style=\"background-color: #28324e;\">\u58f2\u4e0a\u9ad8<\/th>\n<th style=\"background-color: #28324e;\">\u58f2\u4e0a\u7dcf\u5229\u76ca<\/th>\n<th style=\"background-color: #28324e;\">\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387<\/th>\n<\/tr>\n<tr>\n<td>A\u5e74<\/td>\n<td>1\u5104\u5186<\/td>\n<td>4,000\u4e07\u5186<\/td>\n<td>40\uff05<\/td>\n<\/tr>\n<tr>\n<td>B\u5e74<\/td>\n<td>1\u51042,000\u4e07\u5186<\/td>\n<td>4,200\u4e07\u5186<\/td>\n<td>35\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u5834\u5408\u3001B\u5e74\u306f\u58f2\u4e0a\u9ad8\u3068\u58f2\u4e0a\u7dcf\u5229\u76ca\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u304c\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u306f40\uff05\u304b\u308935\uff05\u306b\u4f4e\u4e0b\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u3092\u898b\u308b\u3053\u3068\u3067\u3001\u91d1\u984d\u3060\u3051\u3067\u306f\u5206\u304b\u308a\u306b\u304f\u3044\u53ce\u76ca\u6027\u306e\u5909\u5316\u3092\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u540c\u696d\u4ed6\u793e\u3068\u306e\u6bd4\u8f03\u306b\u3082\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002\u540c\u696d\u4ed6\u793e\u3088\u308a\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u304c\u4f4e\u3044\u5834\u5408\u306f\u3001\u8ca9\u58f2\u4fa1\u683c\u3084\u539f\u4fa1\u306a\u3069\u306b\u9055\u3044\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3059\u308b\u304d\u3063\u304b\u3051\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"37jwdwszxb85lzx8ov0qd7\">3.\u3000\u58f2\u4e0a\u7dcf\u5229\u76ca\u3092\u6b63\u3057\u304f\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u3092\u6b63\u3057\u304f\u5206\u6790\u3059\u308b\u305f\u3081\u306b\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u3001<strong>\u58f2\u4e0a\u3084\u58f2\u4e0a\u539f\u4fa1\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3088\u3063\u3066\u91d1\u984d\u304c\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002\u305d\u306e\u305f\u3081\u3001\u6570\u5024\u3060\u3051\u3067\u5224\u65ad\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u58f2\u4e0a\u3084\u58f2\u4e0a\u539f\u4fa1\u304c\u9069\u5207\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u304b\u3082\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"69q5d75ol2rxefbec6d7p\">3-1. 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class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u58f2\u4e0a\u539f\u4fa1\u3068\u8ca9\u7ba1\u8cbb\u306e\u533a\u5206\u306b\u8ff7\u3044\u3084\u3059\u3044\u4f8b\u201d<\/p>\n<p>\u4eba\u4ef6\u8cbb\u306f\u540c\u3058\u8cbb\u76ee\u3067\u3082\u3001\u5f93\u696d\u54e1\u306e\u696d\u52d9\u5185\u5bb9\u306b\u3088\u3063\u3066\u533a\u5206\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08\u4f8b\uff09\u88fd\u9020\u696d\u306b\u304a\u3044\u3066\u3001\u88fd\u9020\u306b\u304b\u304b\u308f\u308b\u5f93\u696d\u54e1\u306e\u4eba\u4ef6\u8cbb\u306f\u88fd\u9020\u539f\u4fa1\u306b\u542b\u307e\u308c\u308b\u4e00\u65b9\u3001\u55b6\u696d\u30fb\u7ba1\u7406\u90e8\u9580\u306e\u4eba\u4ef6\u8cbb\u306f\u539f\u5247\u3068\u3057\u3066\u8ca9\u7ba1\u8cbb\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 id=\"c56b8xzh6esawn7b8yi1d9\">3-2. 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a-1\">\n<p>\u203b\u7dcf\u984d\u8868\u793a\u3068\u7d14\u984d\u8868\u793a\u306f\u4efb\u610f\u306b\u9078\u629e\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001 \u53d6\u5f15\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u5f79\u5272\u304c\u300c\u672c\u4eba\u300d\u306e\u5834\u5408\u306f\u7dcf\u984d\u3001\u300c\u4ee3\u7406\u4eba\u300d\u306e\u5834\u5408\u306f\u7d14\u984d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=13\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d<\/a><\/p>\n<\/div>\n<p>\u7dcf\u984d\u8868\u793a\u3068\u7d14\u984d\u8868\u793a\u3067\u306f\u3001\u540c\u3058\u53d6\u5f15\u898f\u6a21\u3067\u3082\u58f2\u4e0a\u9ad8\u3084\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u306e\u898b\u3048\u65b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u904e\u5e74\u5ea6\u3084\u4ed6\u793e\u3068\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u3092\u6bd4\u8f03\u3059\u308b\u969b\u306f\u3001\u58f2\u4e0a\u306e\u8a08\u4e0a\u65b9\u6cd5\u3082\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"k2fun5j5hk27mxkhxqr4j\">3-3. 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href=\"https:\/\/www.ht-tax.or.jp\/navi\/kimatsu-shohin-tanaoroshidaka\" target=\"_blank\" rel=\"noopener\">\u300c\u671f\u672b\u5546\u54c1\u68da\u5378\u9ad8\u3068\u306f\uff1f\u5728\u5eab\u304c\u5897\u3048\u308b\u3068\u7a0e\u91d1\u304c\u5897\u3048\u308b\u7406\u7531\u3084\u4ed5\u8a33\u4f8b\u3092\u89e3\u8aac\u300d<\/a><\/p>\n<h3 id=\"sc5a7yah3gpirzykflxul8\">3-4. \u58f2\u4e0a\u3068\u5bfe\u5fdc\u3059\u308b\u58f2\u4e0a\u539f\u4fa1\u3092\u540c\u3058\u4f1a\u8a08\u671f\u9593\u306b\u53cd\u6620\u3059\u308b<\/h3>\n<p>\u58f2\u4e0a\u7dcf\u5229\u76ca\u3092\u6b63\u3057\u304f\u628a\u63e1\u3059\u308b\u306b\u306f\u3001<strong>\u58f2\u4e0a\u3068\u3001\u305d\u306e\u58f2\u4e0a\u306b\u5bfe\u5fdc\u3059\u308b\u58f2\u4e0a\u539f\u4fa1\u3092\u540c\u3058\u4f1a\u8a08\u671f\u9593\u306e\u640d\u76ca\u306b\u53cd\u6620\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u5546\u54c1\u3092\u4ed5\u5165\u308c\u305f\u6642\u671f\u3068\u8ca9\u58f2\u3057\u305f\u6642\u671f\u304c\u7570\u306a\u3063\u3066\u3044\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u3060\u58f2\u308c\u3066\u3044\u306a\u3044\u5546\u54c1\u306f\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u6271\u3044\u3001\u305d\u306e\u671f\u9593\u306b\u8ca9\u58f2\u3057\u305f\u5546\u54c1\u306b\u5bfe\u5fdc\u3059\u308b\u539f\u4fa1\u304c\u58f2\u4e0a\u539f\u4fa1\u306b\u542b\u307e\u308c\u308b\u3088\u3046\u306b\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<p>\u58f2\u4e0a\u3068\u58f2\u4e0a\u539f\u4fa1\u304c\u7570\u306a\u308b\u4f1a\u8a08\u671f\u9593\u306b\u53cd\u6620\u3055\u308c\u308b\u3068\u3001\u305d\u306e\u671f\u306e\u58f2\u4e0a\u7dcf\u5229\u76ca\u304c\u5b9f\u969b\u3088\u308a\u591a\u304f\u3001\u307e\u305f\u306f\u5c11\u306a\u304f\u8a08\u7b97\u3055\u308c\u308b\u539f\u56e0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u58f2\u4e0a\u539f\u4fa1\u3092\u8a08\u4e0a\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u8a18\u5e33\u65b9\u6cd5\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u4e09\u5206\u6cd5\u3067\u306f\u3001\u6c7a\u7b97\u6642\u306b\u671f\u9996\u30fb\u671f\u672b\u306e\u68da\u5378\u9ad8\u3092\u53cd\u6620\u3057\u3066\u58f2\u4e0a\u539f\u4fa1\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/three-part-method\" target=\"_blank\" rel=\"noopener\">\u300c\u4e09\u5206\u6cd5\u3068\u306f\uff1f\u4ed5\u7d44\u307f\u3084\u4ed5\u8a33\u4f8b\u3001\u58f2\u4e0a\u539f\u4fa1\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u300d<\/a><\/p>\n<h2 id=\"ef8togbqltvrbmmlc5o1m\">4. \u58f2\u4e0a\u7dcf\u5229\u76ca\u3092\u6539\u5584\u3059\u308b\u624b\u9806\u3010\u7a0e\u7406\u58eb\u8996\u70b9\u3011<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001<strong>\u58f2\u4e0a\u7dcf\u5229\u76ca\u3092\u6539\u5584\u3059\u308b\u305f\u3081\u306e\u57fa\u672c\u7684\u306a\u9032\u3081\u65b9<\/strong>\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u58f2\u4e0a\u7dcf\u5229\u76ca\u3092\u6539\u5584\u3059\u308b\u306b\u306f\u3001\u6570\u5024\u306e\u5909\u5316\u304b\u3089\u8ab2\u984c\u3092\u628a\u63e1\u3057\u3001\u539f\u56e0\u306b\u5fdc\u3058\u305f\u5bfe\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u6539\u5584\u5f8c\u3082\u6708\u6b21\u3067\u6570\u5024\u3092\u78ba\u8a8d\u3057\u3001\u52b9\u679c\u3092\u691c\u8a3c\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"rl6vpzc9jnxqwrggsuozi\">4-1. \u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u306e\u5909\u52d5\u304b\u3089\u8ab2\u984c\u3092\u628a\u63e1\u3059\u308b<\/h3>\n<p>\u307e\u305a\u306f\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u3092\u6708\u6b21\u3084\u524d\u5e74\u540c\u671f\u3068\u6bd4\u8f03\u3057\u3001\u53ce\u76ca\u6027\u304c\u3069\u306e\u3088\u3046\u306b\u5909\u5316\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"#s476sabd0om9q6dy5d1k\" target=\"_self\">2\u7ae0<\/a>\u3067\u89e3\u8aac\u3057\u305f\u3088\u3046\u306b\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u3092\u4f7f\u3046\u3053\u3068\u3067\u3001\u58f2\u4e0a\u898f\u6a21\u306e\u9055\u3044\u3092\u8e0f\u307e\u3048\u3066\u6bd4\u8f03\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"xdzpxnnsbmec9f3lzu5o\">4-2. \u58f2\u4e0a\u7dcf\u5229\u76ca\u304c\u5909\u52d5\u3057\u305f\u539f\u56e0\u3092\u5206\u6790\u3059\u308b<\/h3>\n<p>\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u306e\u5909\u5316\u3092\u628a\u63e1\u3057\u305f\u3089\u3001\u539f\u56e0\u3092\u5206\u6790\u3057\u307e\u3059\u3002<\/p>\n<p>\u58f2\u4e0a\u9ad8\u3084\u58f2\u4e0a\u539f\u4fa1\u3092\u78ba\u8a8d\u3057\u3001<strong>\u8ca9\u58f2\u4fa1\u683c\u3001\u4ed5\u5165\u4fa1\u683c\u3001\u8ca9\u58f2\u6570\u91cf\u3001\u5546\u54c1\u69cb\u6210\u306a\u3069\u3001\u3069\u306e\u8981\u56e0\u304c\u6570\u5024\u3092\u52d5\u304b\u3057\u305f\u306e\u304b<\/strong>\u3092\u5207\u308a\u5206\u3051\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<a href=\"#37jwdwszxb85lzx8ov0qd7\" target=\"_self\">3\u7ae0<\/a>\u3067\u89e3\u8aac\u3057\u305f\u3088\u3046\u306b\u3001\u68da\u5378\u8cc7\u7523\u3084\u58f2\u4e0a\u539f\u4fa1\u306e\u8a08\u4e0a\u65b9\u6cd5\u306a\u3069\u306b\u3088\u3063\u3066\u58f2\u4e0a\u7dcf\u5229\u76ca\u304c\u5909\u52d5\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u5b9f\u969b\u306e\u53ce\u76ca\u6027\u306e\u5909\u5316\u306a\u306e\u304b\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u3088\u308b\u5909\u5316\u306a\u306e\u304b\u3082\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"z6n15rdygj7s31hcit4kp\">4-3. \u539f\u56e0\u306b\u5fdc\u3058\u305f\u6539\u5584\u7b56\u3092\u5b9f\u65bd\u3059\u308b<\/h3>\n<p>\u539f\u56e0\u3092\u7279\u5b9a\u3057\u305f\u3089\u3001\u305d\u308c\u305e\u308c\u306b\u5fdc\u3058\u305f\u6539\u5584\u7b56\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u5024\u5f15\u304d\u306e\u5897\u52a0\u304c\u539f\u56e0\u3067\u3042\u308c\u3070\u5024\u5f15\u304d\u57fa\u6e96\u3092\u898b\u76f4\u3057\u3001\u4ed5\u5165\u4fa1\u683c\u306e\u4e0a\u6607\u304c\u539f\u56e0\u3067\u3042\u308c\u3070\u4ed5\u5165\u6761\u4ef6\u3084\u8ca9\u58f2\u4fa1\u683c\u306e\u898b\u76f4\u3057\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002\u5229\u76ca\u7387\u306e\u4f4e\u3044\u5546\u54c1\u306e\u8ca9\u58f2\u5272\u5408\u304c\u5897\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5546\u54c1\u69cb\u6210\u306e\u898b\u76f4\u3057\u3082\u9078\u629e\u80a2\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div tabindex=\"-1\">\n<table width=\"100%\">\n<thead data-end=\"850\" data-start=\"836\">\n<tr data-end=\"850\" data-start=\"836\">\n<th data-col-size=\"sm\" data-end=\"841\" data-start=\"836\" style=\"background-color: #28324e;\">\u539f\u56e0<\/th>\n<th data-col-size=\"sm\" data-end=\"850\" data-start=\"841\" style=\"background-color: #28324e;\">\u6539\u5584\u7b56\u306e\u4f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody data-end=\"983\" data-start=\"861\">\n<tr data-end=\"886\" data-start=\"861\">\n<td data-col-size=\"sm\" data-end=\"873\" data-start=\"861\">\u5024\u5f15\u304d\u304c\u5897\u3048\u3066\u3044\u308b<\/td>\n<td data-col-size=\"sm\" data-end=\"886\" data-start=\"873\">\u5024\u5f15\u304d\u57fa\u6e96\u3092\u898b\u76f4\u3059<\/td>\n<\/tr>\n<tr data-end=\"918\" data-start=\"887\">\n<td data-col-size=\"sm\" data-end=\"901\" data-start=\"887\">\u4ed5\u5165\u4fa1\u683c\u304c\u4e0a\u6607\u3057\u3066\u3044\u308b<\/td>\n<td data-col-size=\"sm\" data-end=\"918\" data-start=\"901\">\u4ed5\u5165\u6761\u4ef6\u3084\u8ca9\u58f2\u4fa1\u683c\u3092\u898b\u76f4\u3059<\/td>\n<\/tr>\n<tr data-end=\"951\" data-start=\"919\">\n<td data-col-size=\"sm\" data-end=\"939\" data-start=\"919\">\u5229\u76ca\u7387\u306e\u4f4e\u3044\u5546\u54c1\u306e\u8ca9\u58f2\u304c\u5897\u3048\u3066\u3044\u308b<\/td>\n<td data-col-size=\"sm\" data-end=\"951\" data-start=\"939\">\u5546\u54c1\u69cb\u6210\u3092\u898b\u76f4\u3059<\/td>\n<\/tr>\n<tr data-end=\"983\" data-start=\"952\">\n<td data-col-size=\"sm\" data-end=\"963\" data-start=\"952\">\u539f\u4fa1\u7ba1\u7406\u304c\u4e0d\u5341\u5206<\/td>\n<td data-col-size=\"sm\" data-end=\"983\" data-start=\"963\">\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u5225\u306b\u539f\u4fa1\u3092\u628a\u63e1\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3 id=\"kvokzzq65yr05upso88w1pp\">4-4. \u6708\u6b21\u8a66\u7b97\u8868\u3067\u7d99\u7d9a\u7684\u306b\u58f2\u4e0a\u7dcf\u5229\u76ca\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u6539\u5584\u7b56\u3092\u5b9f\u65bd\u3057\u305f\u5f8c\u306f\u3001\u6708\u6b21\u8a66\u7b97\u8868\u3067\u58f2\u4e0a\u7dcf\u5229\u76ca\u3068\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u3092\u7d99\u7d9a\u7684\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\" style=\"padding-top: 1.5em; padding-bottom: 1.5em;\">\n<p class=\"attention-p\" style=\"margin: 0; margin-bottom: 1em;\"><strong>\u25cf\u6708\u6b21\u8a66\u7b97\u8868<\/strong>\u3068\u306f\u3001\u6bce\u6708\u306e\u58f2\u4e0a\u3084\u8cbb\u7528\u3001\u5229\u76ca\u306a\u3069\u3092\u96c6\u8a08\u3057\u305f\u8cc7\u6599\u3067\u3059\u3002<\/p>\n<p class=\"attention-p\" style=\"margin: 0; margin-bottom: 1em;\">\u524d\u5e74\u540c\u6708\u3084\u4e88\u7b97\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3001\u6539\u5584\u7b56\u306e\u52b9\u679c\u3084\u65b0\u305f\u306a\u5909\u5316\u3092\u65e9\u671f\u306b\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"margin: 0;\">\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/monthly-trial-balance\" target=\"_blank\" rel=\"noopener\">\u300c\u6708\u6b21\u8a66\u7b97\u8868\u3068\u306f\uff01\u4f5c\u6210\u76ee\u7684\u3084\u4f5c\u308a\u65b9\u3001\u5206\u6790\u306e\u30dd\u30a4\u30f3\u30c8\u307e\u3067\u8a73\u3057\u304f\u89e3\u8aac\u300d<\/a><\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u300c\u8ab2\u984c\u306e\u628a\u63e1\u2192\u539f\u56e0\u5206\u6790\u2192\u6539\u5584\u7b56\u306e\u5b9f\u65bd\u2192\u52b9\u679c\u306e\u78ba\u8a8d\u300d\u3092\u7e70\u308a\u8fd4\u3059\u3053\u3068\u304c\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u306e\u7d99\u7d9a\u7684\u306a\u6539\u5584\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"bzla36webjlhpdasmcwpa\">5. \u58f2\u4e0a\u7dcf\u5229\u76ca\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/h2>\n<p>\u3088\u304f\u3042\u308b\u8cea\u554f\u306b\u3064\u3044\u3066\u56de\u7b54\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"83h9nqmgfzotejsrvwlt09\">5-1. \u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u7a0e\u8fbc\u30fb\u7a0e\u629c\u306e\u3069\u3061\u3089\u3067\u8a08\u7b97\u3057\u307e\u3059\u304b\uff1f<\/h3>\n<p>\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u3001\u7a0e\u8fbc\u30fb\u7a0e\u629c\u306e\u3069\u3061\u3089\u3067\u3082\u8a08\u7b97\u3067\u304d\u307e\u3059\u304c\u3001\u58f2\u4e0a\u9ad8\u3068\u58f2\u4e0a\u539f\u4fa1\u306e\u57fa\u6e96\u3092\u305d\u308d\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u3067\u306f\u7a0e\u629c\u91d1\u984d\u3001\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u3067\u306f\u7a0e\u8fbc\u91d1\u984d\u3092\u3082\u3068\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"1znmmkkudnkeerpuw43ozr\">5-2. \u58f2\u4e0a\u7dcf\u5229\u76ca\u306b\u5546\u54c1\u8a55\u4fa1\u640d\u304c\u542b\u307e\u308c\u308b\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/h3>\n<p><strong>\u5546\u54c1\u8a55\u4fa1\u640d<\/strong>\u3068\u306f\u3001\u5728\u5eab\u5546\u54c1\u306e\u4fa1\u5024\u304c\u4e0b\u304c\u3063\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u6e1b\u5c11\u5206\u3092\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u3059\u3002<\/p>\n<p>\u5546\u54c1\u8a55\u4fa1\u640d\u306f\u3001\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u984d\u3092\u898b\u76f4\u3057\u305f\u7d50\u679c\u3068\u3057\u3066\u58f2\u4e0a\u539f\u4fa1\u306b\u53cd\u6620\u3055\u308c\u308b\u305f\u3081\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u306b\u3082\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5546\u54c1\u8a55\u4fa1\u640d\u3092\u8a08\u4e0a\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306f\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u304c\u4e00\u6642\u7684\u306b\u6e1b\u5c11\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8a55\u4fa1\u640d\u306f\u4f1a\u8a08\u4e0a\u3068\u7a0e\u52d9\u4e0a\u3067\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"l5vu126w5c0k2737xcs8go\">5-3. 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href=\"https:\/\/www.ht-tax.or.jp\/navi\/yakuin-hoshu-henko-gijiroku\" target=\"_blank\" rel=\"noopener\">\u300c\u5f79\u54e1\u5831\u916c\u5909\u66f4\u6642\u306e\u8b70\u4e8b\u9332\u4f5c\u6210\u30ac\u30a4\u30c9\uff5c\u5fc5\u9808\u8a18\u8f09\u4e8b\u9805\u3084\u4f5c\u6210\u624b\u9806\u307e\u3067\u300d<\/a><\/p>\n<h2 id=\"bad8mebwgyxk0rz01o8fd\">6. 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