{"id":2849,"date":"2011-12-25T16:28:15","date_gmt":"2011-12-25T16:28:15","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/nadesiko004\/"},"modified":"2023-03-27T13:04:26","modified_gmt":"2023-03-27T04:04:26","slug":"nadesiko004","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/nadesiko004\/","title":{"rendered":"\u5c0f\u3055\u306a\u3053\u3068\u304b\u3089\u30b3\u30c4\u30b3\u30c4\u3068"},"content":{"rendered":"

\n\u2606\u309c\u30fb*:.\u3002.\u3000.\u3002.:*\u30fb\u309c\u2606\u309c\u30fb*:.\u3002.\u3000.\u3002.:*\u30fb\u309c\u2606\u309c\u30fb*:.\u3002.\u3000.\u2606\u309c\u30fb*:.\u3002.\u3000.\u3002.:*\u30fb\u309c\u2606\u309c\u30fb*:.\u3002.\u3000.\u3002.:*\u30fb\u309c\u2606\u309c\u30fb*:.\u3002.\u3000.\u2606<\/span>

\n

\n

\n\u30e1\uff0d\u30eb\u30de\u30ac\u30b8\u30f3<\/span>

\n\u300e\u7a3c\u3052\u308b\u793e\u9577\u306e\u305f\u3081\u306e\u306a\u3067\u3057\u3053\u901a\u4fe1\u300f<\/span>

\n

\n\u3000\uff5e\u30a6\u30fc\u30de\u30f3\u30fb\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u30fb\u30cb\u30e5\uff0d\u30b9\uff5e<\/span>

\n

\n

\n\u2606\u309c\u30fb*:.\u3002.\u3000.\u3002.:*\u30fb\u309c\u2606\u309c\u30fb*:.\u3002.\u3000.\u3002.:*\u30fb\u309c\u2606\u309c\u30fb*:.\u3002.\u3000.\u2606\u309c\u30fb*:.\u3002.\u3000.\u3002.:*\u30fb\u309c\u2606\u309c\u30fb*:.\u3002.\u3000.\u3002.:*\u30fb\u309c\u2606\u309c\u30fb*:.\u3002.\u3000.\u2606<\/span>

\n

\n\u226a\u3000\u597d\u8a55\u767a\u58f2\u4e2d\u3067\u3059\uff01\u3000\u226b<\/span>

\n

\n\u3000\u3000\u300c51\u306e\u8cea\u554f\u306b\u7b54\u3048\u308b\u3060\u3051\u3067\u3059\u3050\u3067\u304d\u308b\u300e\u4e8b\u696d\u8a08\u753b\u66f8\u306e\u3064\u304f\u308a\u65b9\u300f<\/span>\u300d<\/span>

\n

\n\u3000\u3000\u3000<\/span>https:\/\/hara-tax-accounting.com\/jimusho\/book03.html<\/wbr><\/a>

\n

\n\u65e5\u672c\u5b9f\u696d\u51fa\u7248\u793e\u767a\u884c<\/span>

\n

\n\u2606\u309c\u30fb*:.\u3002.\u3000.\u3002.:*\u30fb\u309c\u2606\u309c\u30fb*:.\u3002.\u3000.\u3002.:*\u30fb\u309c\u2606\u309c\u30fb*:.\u3002.\u3000.\u2606\u309c\u30fb*:.\u3002.\u3000.\u3002.:*\u30fb\u309c\u2606\u309c\u30fb*:.\u3002.\u3000.\u3002.:*\u30fb\u309c\u2606\u309c\u30fb*:.\u3002.\u3000.\u2606<\/span>

\n

\n

\n\u3053\u3093\u306b\u3061\u306f\u3002<\/span>

\n

\n

\n

\n\u5973\u6027\u30b9\u30bf\u30c3\u30d5\u3060\u3051\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u300c<\/span>

\n\u539f\uff06\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u30fb\u30d1\uff0d\u30c8\u30ca\uff0d\u30ba\u300d\u306e\u30e1\uff0d\u30eb\u30de\u30ac\u30b8\u30f3\u3067\u3059\u3002<\/span>

\n

\n

\n\u3053\u306e\u30e1\uff0d\u30eb\u30de\u30ac\u30b8\u30f3\u306f\u3001\u4e8b\u696d\u3092\u5927\u304d\u304f\u3057\u305f\u3044\u4eba\u306b\u6bce\u56de\u5f79\u7acb\u3064\u30cb\u30e5\uff0d<\/span>\u30b9\u3092\u304a\u5c4a\u3051\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span>

\n

\n\u4eca\u56de\u306f\u3001\u30b9\u30bf\u30c3\u30d5\u306e\u300c\u5927\u585a\u300d\u304c\u62c5\u5f53\u3044\u305f\u3057\u307e\u3059\u3002<\/span>

\n

\n

\n\uff1c\uff1c\u79c1\u305f\u3061\u306e\u4e8b\u52d9\u6240\u306b\u3064\u3044\u3066\uff1e\uff1e<\/span>

\n

\n\u2606\u2606\u2606\u2606\u2606\u3010\u30e1\u30ea\u30fc\u2605\u30af\u30ea\u30b9\u30de\u30b9\u3011\u2606\u2606\u2606\u2606\u2606<\/span>

\n

\n\u306f\u3058\u3081\u307e\u3057\u3066\u3002\u539f\uff06\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u30d1\uff0d\u30c8\u30ca\uff0d\u30ba\u306e\u5927\u585a\u3067\u3059\u3002<\/span>

\n

\n\u4eca\u5e74\u3082\u3042\u3068\uff11\u9031\u9593\u3002\u7686\u3055\u307e\u306b\u304a\u304b\u308c\u307e\u3057\u3066\u306f\u3001<\/span>\u4eca\u5e74\u4e00\u5e74\u306e\u7dcf\u6c7a\u7b97\u3068\u65b0\u5e74\u3092\u8fce\u3048\u308b\u6e96\u5099\u306b\u5927\u5fd9\u3057\u306e\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002<\/span>

\n

\n\u79c1\u305f\u3061\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u3082\u5e74\u672b\u8abf\u6574\u8a08\u7b97\u306e\u30e9\u30b9\u30c8\u30b9\u30d1\u30fc\u30c8\u3067\u3059\u3002<\/span>

\n

\n\u5e74\u672b\u8abf\u6574\u3068\u306f\u3010<\/span>\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3084\u516c\u52d9\u54e1\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u5bfe\u3057\u3066\u4e8b\u696d\u6240\u7b49\u304c\u652f\u6255\u3063<\/span>\u305f1\u5e74\u9593\u306e\u7d66\u4e0e\u30fb\u8cc3\u91d1\u53ca\u3073<\/span>

\n

\n\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3001<\/span>\u539f\u5247\u3068\u3057\u306612\u6708\u306e\u6700\u7d42\u652f\u6255\u65e5\u306b\u518d\u8a08\u7b97\u3057\u6240\u5f97\u7a0e\u306e\u904e\u4e0d\u8db3\u3092\u8abf\u6574\u3059<\/span>\u308b\u3053\u3068\u3011\u30fb\u30fb\u30fb<\/span>

\n

\n\u6240\u5f97\u7a0e\u306e\u518d\u8a08\u7b97\u3067\u3059\u304b\u3089\u3001<\/span>\u7d50\u679c\u3068\u3057\u3066\u9084\u4ed8\u3082\u3042\u308c\u3070\u5f53\u7136\u5fb4\u53ce\u3082\u3042\u308b\u306f\u305a\u306a\u306e\u3067\u3059\u304c\u3001<\/span>\u5e74\u672b\u8abf\u6574\uff1d\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3068<\/span>

\n

\n\u601d\u308f\u308c\u3066\u3044\u308b\u65b9\u304c\u591a\u3044\u306e\u3082\u4e8b\u5b9f\u3002<\/span>

\n

\n\u3053\u306e\u6642\u671f\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u8077\u54e1\u306f\u3001<\/span>\u3055\u306a\u304c\u3089\u5e74\u672b\u8abf\u6574\u306e\u9084\u4ed8\u91d1\u3092\u904b\u3076\u30b5\u30f3\u30bf\u30af\u30ed\u30fc\u30b9\u306a\u3093\u3067\u3059(*^_<\/span>^*)<\/span>

\n

\n

\n\uff1c\uff1c\u4eca\u6708\u306e\u300c\u30c8\u30d4\u30c3\u30af\u300d\uff1e\uff1e<\/span>

\n

\n\u2605\u2605\u2605\u2605\u2605\u3010\u5c0f\u3055\u306a\u3053\u3068\u304b\u3089\u30b3\u30c4\u30b3\u30c4\u3068\u3011\u2605\u2605\u2605\u2605\u2605<\/span>

\n

\n\u4eca\u56de\u306f\u5370\u7d19\u7a0e\u306e\u3061\u3087\u3063\u3068\u3057\u305f\u5de5\u592b\u304c\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308b\u304a\u8a71\u3057\u3067\u3059\u3002<\/span>

\n

\n\u25cf<\/span>\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u306b\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u984d\u304c\u533a\u5206\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834<\/span>\u5408<\/span>

\n

\n\u25ce\u7a0e\u8fbc\u4fa1\u683c\u53ca\u3073\u7a0e\u629c\u4fa1\u683c\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/span>

\n

\n\u4e0a\u8a18\u306e\u5834\u5408\u3001\u5370\u7d19\u7a0e\u6cd5\u4e0a\u3001<\/span>\u6d88\u8cbb\u7a0e\u984d\u7b49\u306f\u5370\u7d19\u7a0e\u306e\u8a18\u8f09\u91d1\u984d\u306b\u542b\u3081\u307e\u305b\u3093\u3002<\/span>

\n

\n\u305f\u3060\u3057\u3001\u3053\u306e\u53d6\u6271\u3044\u306f\u3001\u7b2c1\u53f7(\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u7b49\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8)<\/span>\u3001\u7b2c2\u53f7(\u8acb\u8ca0\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8)\u3001\u7b2c17\u53f7(\u91d1\u92ad\u53c8\u306f\u6709\u4fa1\u8a3c\u5238\u306e<\/span>

\n

\n\u53d7\u53d6\u66f8)\u6587\u66f8\u306e\u307f\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span>

\n

\n\u3069\u3046\u3044\u3046\u3053\u3068\u304b\u3068\u8a00\u3046\u3068\u30fb\u30fb<\/span>

\n

\n\u4f8b\u3048\u3070\u3001<\/span>\u7b2c2\u53f7\u306e\u8acb\u8ca0\u5951\u7d04\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u8acb\u8ca0\u91d1\u984d\u306e\u66f8\u304d\u65b9<\/span>\u3092<\/span>

\n

\n\u25cf\u300c\u8acb\u8ca0\u91d1\u984d1,050\u4e07\u5186\u3046\u3061\u6d88\u8cbb\u7a0e\u984d\u7b4950\u4e07\u5186\u300d<\/span>

\n

\n\u25ce\u300c\u8acb\u8ca0\u91d1\u984d1,050\u4e07\u5186\uff08\u7a0e\u629c\u4fa1\u683c1,000\u4e07\u5186\u3000\u6d88\u8cbb\u7a0e\u984d\u7b4950\u4e07\u5186\uff09\u300d<\/span>

\n

\n\u3068\u8a18\u8f09\u3057\u305f\u5834\u5408\u306f\u3001<\/span>\u6d88\u8cbb\u7a0e\u984d\u7b4950\u4e07\u5186\u306f\u8acb\u8ca0\u5951\u7d04\u66f8\u306e\u8a18\u8f09\u91d1\u984d\u306b\u542b\u3081\u305a\u3001<\/span>\u5370\u7d19\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span>

\n

\n\u4e0a\u8a18\u306e\u5834\u5408\u3001\u8a18\u8f09\u91d1\u984d1,000\u4e07\u5186\u306e\u7b2c2\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3057\u3001<\/span>\u5370\u7d19\u7a0e\u984d\u306f1\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/span>

\n

\n\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u8a18\u8f09\u304c\u306a\u3044\u5834\u5408\u3084\u300c\u6d88\u8cbb\u7a0e\u984d\u7b495\uff05<\/span>\u3092\u542b\u3080\u300d\u3068\u8a18\u8f09\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u8acb\u8ca0\u5951\u7d04\u66f8\u306e\u8a18\u8f09\u91d1\u984d\u306f\u6d88\u8cbb\u7a0e<\/span>

\n

\n\u8fbc\u306e1,050\u4e07\u5186\u3068\u306a\u308a\u3001\u5370\u7d19\u7a0e\u984d\u306f\u500d\u306e2\u4e07\u5186\u3068\u306a\u308b\u306e\u3067\u3059\uff01<\/span>\uff01\uff08\uffe3\u25a1\uffe3\uff09<\/span>

\n

\n\u307e\u305f\u3001\u7b2c17\u53f7\u306e\u91d1\u92ad\u306e\u9818\u53ce\u66f8\u306b\u3001\u300c\u5546\u54c1\u8ca9\u58f2\u4ee3\u91d129,<\/span>000\u5186\u3001\u6d88\u8cbb\u7a0e\u984d\u7b491,450\u5186\u3001\u5408\u8a0830,450\u5186\u300d<\/span>\u3068\u8a18\u8f09\u3057\u305f\u3068\u3057\u307e\u3059\u3002<\/span>

\n

\n\u3053\u306e\u5834\u5408\u3001\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e1,<\/span>450\u5186\u306f\u8a18\u8f09\u91d1\u984d\u306b\u542b\u3081\u307e\u305b\u3093\u306e\u3067\u3001\u8a18\u8f09\u91d1\u984d29,<\/span>000\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/span>

\n

\n\u3057\u305f\u304c\u3063\u3066\u3001\u8a18\u8f09\u91d1\u984d\u304c3\u4e07\u5186\u672a\u6e80\u3067\u3059\u304b\u3089\u3001\u975e\u8ab2\u7a0e\u6587\u66f8\u3068\u306a\u308a\u3001<\/span>\u5370\u7d19\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/span>

\n

\n\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u8a18\u8f09\u304c\u306a\u3044\u5834\u5408\u306f\u3068\u3082\u304b\u304f\u3001\u300c\u6d88\u8cbb\u7a0e\u984d\u7b495\uff05<\/span>\u3092\u542b\u3080\u300d\u306f\u3001<\/span>\u6d88\u8cbb\u7a0e\u984d\u7b49\u304c\u5fc5\u305a\u3057\u3082\u660e\u3089\u304b\u3067\u3042\u308b\u3068\u306f\u8a00\u3048\u306a\u3044\u3068\u3044\u3046<\/span>

\n

\n\u7406\u7531\u304b\u3089\uff2e\uff27\u3067\u3059\u306e\u3067\u3001\u304a\u6c17\u3092\u3064\u3051\u4e0b\u3055\u3044\u306d\u3002<\/span>\u3068\u306b\u304b\u304f\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u91d1\u984d\u3092\u304d\u3061\u3093\u3068\u660e\u8a18\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8<\/span>\u3067\u3059\u3002<\/span>

\n

\n\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u306e\u8a18\u8f09\u91d1\u984d\u306b\u3088\u3063\u3066\u5370\u7d19\u7a0e\u984d\u304c\u9055\u3063\u3066\u304d\u307e\u3059\u304b\u3089\u3001<\/span>\u5c0f\u3055\u3044\u3051\u308c\u3069\u3082\u30b3\u30c4\u30b3\u30c4\u3068\u7bc0\u7a0e\u3082\u5fc3\u304c\u3051\u3066\u3044\u304d\u307e\u3057\u3087\u3046(^^)\/<\/span>

\n

\n

\n\uff1c\uff1c\u7de8\u96c6\u5f8c\u8a18\uff08\u4eca\u6708\u306e\u30b9\u30bf\u30c3\u30d5\u65e5\u8a18\uff09\uff1e\uff1e<\/span>

\n

\n\u2605\u2605\u2605\u2605\u2605\u3010\u5927\u4eba\u306b\u306a\u3063\u3066\u3082\u5909\u308f\u3089\u306a\u3044\u3011\u2605\u2605\u2605\u2605\u2605<\/span>

\n

\n\u9ad8\u6821\u5352\u696d\u4ee5\u6765\uff12\uff10\u5e74\u3076\u308a\u306e\u540c\u7a93\u4f1a\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/span>

\n

\n\u4eca\u3067\u3082\u983b\u7e41\u306b\u4f1a\u3063\u3066\u3044\u308b\u53cb\u9054\u306f\u6570\u4eba\u3057\u304b\u3044\u306a\u304f\u3066\u3082\u3001<\/span>\u5e74\u8cc0\u72b6\u3092\u7d9a\u3051\u3066\u3044\u305f\u308a\u3001\u30af\u30e9\u30b9\u306f\u9055\u3063\u3066\u3082\u90e8\u6d3b\u306a\u3069\u304c\u4e00\u7dd2\u3067<\/span>

\n

\n\u9023\u7d61\u5148\u304c\u308f\u304b\u308b\u4eba\u3092\u305d\u308c\u305e\u308c\u8fbf\u3063\u3066\u3001<\/span>\u5f53\u6642\u306e\u30af\u30e9\u30b9\u30e1\u30a4\u30c8\uff12\uff10\u6570\u540d\u304c\u96c6\u307e\u308a\u518d\u4f1a\u3092\u697d\u3057\u307f\u307e\u3057\u305f\u3002<\/span>

\n

\n\u540c\u3058\u6559\u5ba4\u3067\u904e\u3054\u3057\u305f\u6642\u9593\u306f\u305f\u3063\u305f\uff12\u5e74\u306a\u306e\u306b\u3001<\/span>\u73fe\u5728\u306e\u4ed5\u4e8b\u3082\u53ce\u5165\u3082\u672a\u5a5a\u3082\u65e2\u5a5a\u3082\u4e00\u5207\u95a2\u4fc2\u306a\u304f\u3001<\/span>\uff12\uff10\u5e74\u3076\u308a\u306e\u518d\u4f1a\u3067\u3082<\/span>

\n

\n\u3059\u3050\u306b\u6253\u3061\u89e3\u3051\u3089\u308c\u308b\u306e\u306f\u3001\u5b66\u751f\u6642\u4ee3\u306e\u53cb\u9054\u306a\u3089\u3067\u306f\u3067\u3059\u3002<\/span>

\n

\n\u30d0\u30ec\u30fc\u30dc\u30fc\u30eb\u306b\u5922\u4e2d\u306b\u306a\u3063\u3066\u3044\u305f\u9ad8\u6821\u6642\u4ee3\u3088\u308a\u306f\u3001<\/span>\u304b\u306a\u308a\u306e\u6dd1\u5973\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u81ea\u8ca0\u3057\u3066\u3044\u305f\u306e\u306b\u3001\u304b\u3051\u3089\u308c\u308b\u8a00\u8449\u306f<\/span>

\n

\n\u300e\u304a\u3063\u3001\u76f8\u5909\u308f\u3089\u305a\u5143\u6c17\u3044\u3044\u306d\u3047\u300f\u30fb\u30fb\u305d\u3046\u306a\u3093\u3067\u3059\u3002<\/span>\u5b50\u4f9b\u306e\u9803\u304b\u3089\u305a\u30fc\u3063\u3068\u5143\u6c17\u30ad\u30e3\u30e9\u306a\u3093\u3067\u3059\u3002<\/span>

\n

\n\uff12\uff10\u4ee3\u307e\u3067\u306f\u5b09\u3057\u304b\u3063\u305f\u5143\u6c17\u30ad\u30e3\u30e9\u3082\u3001<\/span>\u30a2\u30e9\u30d5\u30a9\u30fc\u306b\u306a\u308b\u3068\u3044\u304b\u304c\u306a\u3082\u306e\u304b\u30fb\u30fb(^_^;)<\/span>

\n

\n\u4eca\u5e74\u3082\u3044\u3063\u3071\u3044\u304a\u4e16\u8a71\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/span>\u672c\u5f53\u306b\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\u3000<(_ _)><\/span>

\n

\n\u304a\u6b63\u6708\u306f\u3086\u3063\u304f\u308a\u3068\u304a\u4f53\u3092\u4f11\u3081\u3066\u82f1\u6c17\u3092\u5341\u5206\u306b\u990a\u3063\u3066\u3044\u305f\u3060\u304d\u3001<\/span>\u6765\u5e74\u3082\u4e00\u7dd2\u306b\u304c\u3093\u3070\u3063\u3066\u307e\u3044\u308a\u307e\u3057\u3087\u3046\u3002<\/span>

\n

\n\u3069\u3046\u305e\u826f\u3044\u65b0\u5e74\u3092\u304a\u8fce\u3048\u4e0b\u3055\u3044\u307e\u305b\u3002<\/span>

\n

\n

\n
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