{"id":3999,"date":"2022-11-10T14:24:40","date_gmt":"2022-11-10T05:24:40","guid":{"rendered":"https:\/\/fujiko-san.com\/blog\/?p=3999"},"modified":"2022-11-10T17:29:59","modified_gmt":"2022-11-10T08:29:59","slug":"contract-storage","status":"publish","type":"post","link":"https:\/\/fujiko-san.com\/blog\/contract-storage\/","title":{"rendered":"\u5951\u7d04\u66f8\u4fdd\u7ba1\u306e\u57fa\u672c\u3092\u89e3\u8aac\u2502\u4fdd\u7ba1\u306e\u671f\u9593\u30fb\u65b9\u6cd5\u30fb\u6ce8\u610f\u70b9\u306a\u3069"},"content":{"rendered":"<p>\u300c\u5951\u7d04\u66f8\u306f\u3044\u3064\u307e\u3067\u4fdd\u7ba1\u3059\u3079\u304d\uff1f\u300d<br 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\/>\n\uff0a\u5f15\u7528\uff1a\u56fd\u7a0e\u5e81\/<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5930.htm\" target=\"_blank\" rel=\"noopener\">No.5930\u2003\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u671f\u9593<\/a><\/p>\n<p>\u3053\u308c\u307e\u3067\u3001\u4e8b\u696d\u5e74\u5ea6\u3067\u6b20\u640d\u91d1\u984d\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u7e70\u8d8a\u306f7\u5e74\u9593\u3067\u3057\u305f\u304c\u3001\u6cd5\u304c\u6539\u6b63\u3055\u308c\u30669\u5e74\u9593\u3001\u7e70\u308a\u8d8a\u305b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u5951\u7d04\u66f8\u306e\u4fdd\u7ba1\u671f\u9593\u30829\u5e74\u9593\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e73\u621027\u5e74\u5ea6\u30fb28\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5e73\u621030\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u751f\u3058\u305f\u6b20\u640d\u91d1\u306f10\u5e74\u9593\u7e70\u308a\u8d8a\u305b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5951\u7d04\u66f8\u306e\u4fdd\u7ba1\u671f\u9593\u308210\u5e74\u9593\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u4f1a\u793e\u6cd5\u3067\u306f\u5951\u7d04\u7d42\u4e86\u5f8c10\u5e74\u306e\u4fdd\u7ba1\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b<\/h2>\n<p>\u4f1a\u793e\u306e\u904b\u55b6\u3084\u8a2d\u7acb\u30fb\u7cbe\u7b97\u306a\u3069\u306e\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u308b\u6cd5\u5f8b\u300c\u4f1a\u793e\u6cd5\u300d\u3067\u306f\u3001\u5951\u7d04\u671f\u9593\u306e\u6e80\u671f\u3092\u8fce\u3048\u305f\u66f8\u985e\u3084\u53d6\u5f15\u304c\u7d42\u4e86\u3057\u305f\u66f8\u985e\u306e\u4fdd\u7ba1\u671f\u9593\u309210\u5e74\u3068\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e07\u304c\u4e00\u53d6\u5f15\u5148\u3068\u30c8\u30e9\u30d6\u30eb\u304c\u3042\u3063\u305f\u969b\u306b\u3001\u5951\u7d04\u66f8\u304c\u306a\u3051\u308c\u3070\u5951\u7d04\u5185\u5bb9\u304c\u9069\u6b63\u3067\u3042\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3067\u304d\u307e\u305b\u3093\u3002\u6700\u60aa\u306e\u5834\u5408\u3001\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3084\u9055\u7d04\u91d1\u3092\u8acb\u6c42\u3055\u308c\u308b\u4e8b\u614b\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u81ea\u793e\u3068\u53d6\u5f15\u5148\u306e\u30c8\u30e9\u30d6\u30eb\u56de\u907f\u306e\u305f\u3081\u300110\u5e74\u9593\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u52b9\u529b\u304c\u7d99\u7d9a\u3057\u3066\u3044\u308b\u5951\u7d04\u66f8\u306f\u6c38\u4e45\u4fdd\u5b58<\/h3>\n<p>\u5951\u7d04\u304c\u7d99\u7d9a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3082\u3061\u308d\u3093\u5951\u7d04\u66f8\u3092\u6368\u3066\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<br \/>\n\u6cd5\u5f8b\u3067\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6587\u66f8\u306e\u6027\u8cea\u4e0a\u3001\u6c38\u4e45\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u5951\u7d04\u66f8\u306e\u4e3b\u306a\u4fdd\u7ba1\u65b9\u6cd5<\/h2>\n<p>\u5951\u7d04\u66f8\u306e\u4fdd\u7ba1\u65b9\u6cd5\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<h3>\u7d19\u5a92\u4f53\u3092\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u3057\u3066\u4fdd\u7ba1<\/h3>\n<p>\u3082\u3063\u3068\u3082\u30dd\u30d4\u30e5\u30e9\u30fc\u306a\u306e\u304c\u3001\u7d19\u5a92\u4f53\u3092\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u3057\u3066\u4fdd\u7ba1\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u5951\u7d04\u306e\u7a2e\u985e\u3054\u3068\u3084\u53d6\u5f15\u5148\u3054\u3068\u306b\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u3057\u307e\u3059\u3002\u539f\u672c\u3092\u305d\u306e\u307e\u307e\u4fdd\u7ba1\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3001\u8a2d\u5099\u3084\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u5951\u7d04\u66f8\u306e\u6570\u304c\u5c11\u306a\u3051\u308c\u3070\u3001\u4fdd\u5b89\u30b9\u30da\u30fc\u30b9\u3082\u53d6\u308a\u307e\u305b\u3093\u3057\u3001\u624b\u9593\u3082\u304b\u304b\u3089\u306a\u3044\u305f\u3081\u4f4e\u30b3\u30b9\u30c8\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u5951\u7d04\u671f\u9593\u304c\u9577\u304f\u5951\u7d04\u66f8\u306e\u6570\u3082\u591a\u3044\u5834\u5408\u306f\u3001\u7ba1\u7406\u304c\u7169\u96d1\u306b\u306a\u308a\u304c\u3061\u3067\u3059\u3002\u4fdd\u7ba1\u30b9\u30da\u30fc\u30b9\u306e\u78ba\u4fdd\u304c\u5fc5\u8981\u3067\u3059\u304b\u3089\u3001\u8cc3\u6599\u306a\u3069\u306e\u8cbb\u7528\u8ca0\u62c5\u3082\u5927\u304d\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u66f8\u985e\u3092\u63a2\u3059\u624b\u9593\u304c\u304b\u304b\u308a\u3001\u3055\u3089\u306b\u7d1b\u5931\u306e\u30ea\u30b9\u30af\u3082\u9ad8\u3081\u3067\u3059\u3002\u6301\u3061\u51fa\u3057\u30fb\u7834\u640d\u30fb\u6d88\u5931\u306a\u3069\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307b\u304b\u306b\u3082\u3001\u7d19\u306e\u7d4c\u5e74\u52a3\u5316\u306b\u3088\u308a\u5224\u8aad\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u308a\u3001\u672c\u793e\u3068\u5171\u6709\u3059\u308b\u306e\u304c\u9762\u5012\u3060\u3063\u305f\u308a\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u591a\u3081\u3067\u3059\u3002<\/p>\n<h3>\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u7ba1<\/h3>\n<p>\u5951\u7d04\u66f8\u306f\u3001\u30b9\u30ad\u30e3\u30f3\u3057\u3066\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4fdd\u7ba1\u3059\u308b\u65b9\u6cd5\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u5951\u7d04\u66f8\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4fdd\u7ba1\u3059\u308b\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u9577\u3078\u306e\u4e8b\u524d\u627f\u8a8d\u304c\u5fc5\u8981\u3067\u3057\u305f\u3002\u3057\u304b\u3057\u30012021\u5e74\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u306b\u3088\u308a\u30012022\u5e741\u6708\u306e\u65bd\u884c\u4ee5\u964d\u306f\u7533\u8acb\u304c\u4e0d\u8981\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u7ba1\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4fdd\u7ba1\u30b9\u30da\u30fc\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u691c\u7d22\u3057\u3084\u3059\u3044\u3053\u3068\u3067\u3059\u3002\u7d19\u5a92\u4f53\u306e\u3088\u3046\u306b\u52a3\u5316\u3059\u308b\u6050\u308c\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d0\u30fc\u306a\u3069\u306b\u4fdd\u5b58\u3057\u3066\u304a\u3051\u3070\u3001\u3069\u3053\u304b\u3089\u3067\u3082\u30a2\u30af\u30bb\u30b9\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u5951\u7d04\u66f8\u306e\u5171\u6709\u3082\u5bb9\u6613\u3067\u3059\u3002\u307e\u305f\u3001\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3092\u53d6\u3063\u3066\u304a\u3051\u3070\u3001\u7d1b\u5931\u30ea\u30b9\u30af\u3082\u56de\u907f\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u96fb\u5b50\u5951\u7d04\u3067\u306f\u3001\u5370\u7d19\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u305f\u3081\u7d19\u306e\u5951\u7d04\u66f8\u3088\u308a\u3082\u30b3\u30b9\u30c8\u30c0\u30a6\u30f3\u3067\u304d\u308b\u3053\u3068\u3082\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u5951\u7d04\u66f8\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308b\u70b9\u304c\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002\u307e\u305f\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u5bfe\u7b56\u3092\u3057\u3063\u304b\u308a\u884c\u308f\u306a\u3051\u308c\u3070\u3001\u60c5\u5831\u304c\u6f0f\u6d29\u3059\u308b\u6050\u308c\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5951\u7d04\u66f8\u304cWeb\u4e0a\u3067\u8ab0\u306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href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021006-031_02.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\/\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54<\/a><\/p>\n<h3>2\uff1a\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u7d19\u5a92\u4f53\u4fdd\u5b58\u306f\u4e0d\u53ef<\/h3>\n<p>2022\u5e741\u6708\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u304c\u65bd\u884c\u3055\u308c\u30012022\u5e74\u4ee5\u964d\u306f\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u53d7\u3051\u53d6\u3063\u305f\u5951\u7d04\u66f8\u3092\u7d19\u5a92\u4f53\u306b\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u539f\u5247\u4e0d\u53ef\u3068\u306a\u308a\u307e\u3059\u3002\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u53d7\u3051\u53d6\u3063\u305f\u5951\u7d04\u66f8\u306f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>3\uff1a\u771f\u5b9f\u6027\u3068\u53ef\u8996\u6027<\/h3>\n<p>\u5951\u7d04\u66f8\u306ePDF\u3092\u30e1\u30fc\u30eb\u6dfb\u4ed8\u3057\u3066\u9001\u4ed8\u3059\u308b\u5834\u5408\u3084\u3001Web\u8acb\u6c42\u66f8\u767a\u884c\u30b7\u30b9\u30c6\u30e0\u306a\u3069\u306e\u5229\u7528\u3067\u53d7\u3051\u53d6\u3063\u305f\u66f8\u985e\u306f\u3001\u4fdd\u5b58\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u72b6\u614b\u3067\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300a\u96fb\u5b50\u53d6\u5f15\u306e\u4fdd\u5b58\u8981\u4ef6\u300b<\/p>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4000\" src=\"https:\/\/fujiko-san.com\/blog\/wp-content\/uploads\/2022\/11\/image1-1.png\" alt=\"\" width=\"1866\" height=\"846\" srcset=\"https:\/\/fujiko-san.com\/blog\/wp-content\/uploads\/2022\/11\/image1-1.png 1866w, https:\/\/fujiko-san.com\/blog\/wp-content\/uploads\/2022\/11\/image1-1-300x136.png 300w, https:\/\/fujiko-san.com\/blog\/wp-content\/uploads\/2022\/11\/image1-1-1024x464.png 1024w, https:\/\/fujiko-san.com\/blog\/wp-content\/uploads\/2022\/11\/image1-1-768x348.png 768w, https:\/\/fujiko-san.com\/blog\/wp-content\/uploads\/2022\/11\/image1-1-1536x696.png 1536w\" sizes=\"auto, (max-width: 1866px) 100vw, 1866px\" \/>\n<p>\u753b\u50cf\uff1a\u56fd\u7a0e\u5e81\/<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf\" target=\"_blank\" 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href=\"https:\/\/www.cloudsign.jp\/\" target=\"_blank\" rel=\"noopener\">\u30af\u30e9\u30a6\u30c9\u30b5\u30a4\u30f3<\/a><\/li>\n<li><a href=\"https:\/\/www.gmogshd.com\/\" target=\"_blank\" rel=\"noopener\">GMO\u30b0\u30ed\u30fc\u30d0\u30eb\u30b5\u30a4\u30f3\u30fb\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\uff08GMO\u30b5\u30a4\u30f3\uff09<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/contract\/\" target=\"_blank\" rel=\"noopener\">\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9\uff08\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u5951\u7d04\uff09<\/a><\/li>\n<\/ul>\n<p>\u305f\u304f\u3055\u3093\u306e\u96fb\u5b50\u5951\u7d04\u30b5\u30fc\u30d3\u30b9\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u81ea\u793e\u306e\u4f7f\u3044\u52dd\u624b\u3084\u53d6\u5f15\u5148\u3068\u306e\u76f8\u6027\u306a\u3069\u3092\u3058\u3063\u304f\u308a\u691c\u8a3c\u3057\u3066\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br 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