{"id":2851,"date":"2012-01-25T16:07:05","date_gmt":"2012-01-25T16:07:05","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/nadesiko006\/"},"modified":"2023-03-27T13:04:26","modified_gmt":"2023-03-27T04:04:26","slug":"nadesiko006","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/nadesiko006\/","title":{"rendered":"\u6d88\u8cbb\u7a0e\u57fa\u6e96\u671f\u9593\u306e\u5236\u5ea6\u306e\u5909\u66f4"},"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

\n\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a<\/span>\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a\uff0a<\/span>

\n

\n\u539f\uff06\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u30d1\uff0d\u30c8\u30ca\uff0d\u30ba\u306e\u85e4\u6c5f\u3067\u3059\u3002<\/span>

\n

\n

\n\u7686\u69d8\u3001\u3044\u304b\u304c\u304a\u904e\u3054\u3057\u3067\u3057\u3087\u3046\u304b\u3002<\/span>

\n

\n\u539f\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u7e41\u5fd9\u671f\u306b\u5165\u308a\u307e\u3057\u305f\u3002<\/span>

\n

\n\u4f1a\u8a08\u4e8b\u52d9\u6240\u304c\u51ac\u3001\u5fd9\u3057\u3044\u306e\u306f\u3001<\/span>\u3053\u3053\u30671\u5e74\u9593\u306e\u7dcf\u3056\u3089\u3048\u3092\u3059\u308b\u304b\u3089\u3067\u3059\u3002<\/span>

\n

\n\u524d\u5ea7      \uff1a\u5e74\u672b\u8abf\u6574<\/span>

\n\u4e8c\u30c4\u76ee     \uff1a\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u30fb\u511f\u5374\u8cc7\u7523\u7533\u544a\u66f8<\/span>

\n\u771f\u6253\u3061     \uff1a\u78ba\u5b9a\u7533\u544a<\/span>

\n

\n\u306e\u4eca\u306f\u3001\u4e8c\u30c4\u76ee\u3042\u305f\u308a\u3067\u3059\u30021\u6708\u306e\u3068\u3042\u308b\u591c\u306e\u4eca\u65e5\u3082\u3001<\/span>\u539f\u4f1a\u8a08\u3067\u306f\u7686\u3067\u30ca\u30ab\u30e8\u30af\u6b8b\u696d\u3067\u3059…\u3002<\/span>

\n

\n

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

\n

\n\u300e\u8a2d\u7acb2\u671f\u76ee\u307e\u3067\u306f\u514d\u7a0e\u3060\u3068\u601d\u3063\u305f\u306e\u306b…\u300f\uff5e<\/span>\u6d88\u8cbb\u7a0e\u57fa\u6e96\u671f\u9593\u306e\u5236\u5ea6\u306e\u5909\u66f4\uff5e<\/span>

\n

\n\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\uff08\u7d0d\u7a0e\u8005\uff09\u306b\u306a\u308b\u304b\u306a\u3089\u306a\u3044\u304b\u306f\u3001<\/span>\u4e8b\u696d\u3092\u55b6\u3080\u4eba\u306b\u3068\u3063\u3066\u306f\u5927\u304d\u306a\u554f\u984c\u3067\u3059\u306d\u3002<\/span>

\n

\n\u3053\u308c\u307e\u3067\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u300c\u306a\u308b\u300d\u30fb\u300c\u306a\u3089\u306a\u3044\u300d<\/span>\u306e\u5224\u5b9a\u306f\u3001\u57fa\u6e96\u671f\u9593\uff082\u671f\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\uff09<\/span>

\n

\n\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3067\u884c\u306a\u308f\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/span>

\n

\n\u3010\u5f93\u6765\u306e\u5224\u5b9a\uff083\u6708\u6c7a\u7b97\u306e\u4f1a\u793e\u306e\u5834\u5408\uff09\u3011<\/span>

\n

\n\u2606\u5e73\u621022\u5e744\u6708\uff5e\u5e73\u621023\u5e743\u6708\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c…<\/span>

\n

\n1000\u4e07\u5186\u8d85\u306e\uff21\u793e\u3000\u3000→\u5e73\u621025\u5e743\u6708\u671f\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\uff08\u6d88\u8cbb\u7a0e\u3042\u308a\uff09<\/span>

\n

\n1000\u4e07\u5186\u4ee5\u4e0b\u306e\uff22\u793e\u3000→\u5e73\u621025\u5e743\u6708\u671f\u306f\u514d\u7a0e\u4e8b\u696d\u8005\uff08\u6d88\u8cbb\u7a0e\u306a\u3057\uff09<\/span>

\n

\n

\n\u3068\u3053\u308d\u304c\u3001\u5e73\u621025\u5e741\u67081\u65e5\u304b\u3089\u5236\u5ea6\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/span>

\n

\n\u65b0\u305f\u306a\u57fa\u6e96\u3068\u3057\u3066\u3001\u300c\u524d\u5e74\u307e\u305f\u306f\u524d\u671f\u306e\u4e0a\u534a\u671f\u306e\u58f2\u4e0a\u9ad8\uff08<\/span>\u307e\u305f\u306f\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u7dcf\u984d\uff09\u304c1000\u4e07\u5186\u3092<\/span>

\n

\n\u8d85\u3048\u308b\u3068\u3001\u305f\u3068\u3048\u57fa\u6e96\u671f\u9593\u306e\u58f2\u4e0a\u304c1000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3067\u3082\u3001<\/span>\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u300d\u3053\u3068\u306b<\/span>

\n

\n\u306a\u3063\u305f\u306e\u3067\u3059\u3002\u3064\u307e\u308a…<\/span>

\n

\n

\n\u3010\u65b0\u305f\u306a\u5224\u5b9a\u57fa\u6e96\uff083\u6708\u6c7a\u7b97\u306e\u4f1a\u793e\u306e\u5834\u5408\uff09\u3011<\/span>

\n

\n\u2606\u5e73\u621024\u5e744\u6708\uff5e9\u6708\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c…<\/span>

\n

\n\u3000\u30001000\u4e07\u5186\u8d85\u3000\u3000→\u5e73\u621025\u5e743\u6708\u671f\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\uff08\u6d88\u8cbb\u7a0e\u3042\u308a\uff09<\/span>

\n

\n\u3000\u30001000\u4e07\u5186\u4ee5\u4e0b\u3000→\u5e73\u621025\u5e743\u6708\u671f\u306f\u514d\u7a0e\u4e8b\u696d\u8005\uff08\u6d88\u8cbb\u7a0e\u306a\u3057\uff09<\/span>

\n

\n\uff08\u203b\u500b\u4eba\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u3001\u5e73\u621024\u5e741\u6708\uff5e6\u6708\u3067\u5224\u5b9a\u3057\u307e\u3059\uff09<\/span>

\n

\n

\n\u3064\u307e\u308a\u3001\u5f93\u6765\u306e\u5236\u5ea6\u3067\u306f\u5e73\u621025\u5e74\u306e\u6d88\u8cbb\u7a0e\u306f\u514d\u9664\u306e\u306f\u305a\u3060\u3063\u305f\uff08<\/span>\uff22\u793e\uff09\u3082\u3001\u65b0\u305f\u306a\u57fa\u6e96\u5c0e\u5165\u5f8c\u306f\u3001<\/span>

\n

\n\u5e73\u621024\u5e74\u4e0a\u534a\u671f\u306e\u696d\u7e3e\u3057\u3060\u3044\u3067\u306f\u5e73\u621025\u5e74\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b<\/span>\u53ef\u80fd\u6027\u3082\u51fa\u3066\u304d\u305f\u306e\u3067\u3059\u306d\u3002<\/span>

\n

\n\u3053\u306e\u5236\u5ea6\u306e\u5909\u66f4\u306e\u5f71\u97ff\u3092\u4e00\u756a\u5927\u304d\u304f\u53d7\u3051\u308b\u306e\u306f\u3001<\/span>\u65b0\u898f\u8a2d\u7acb\u306e\u6cd5\u4eba\u3067\u3057\u3087\u3046\u3002<\/span>

\n

\n\u5f93\u6765\u306e\u5236\u5ea6\u3067\u306f\u3001\u57fa\u6e96\u671f\u9593\u3092\u6301\u305f\u306a\u3044\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306f\u3001<\/span>\u307e\u308b\u307e\u308b2\u671f\u9593\u3001\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u306f\u514d\u9664\u3067\u3057\u305f\u304c\u3001<\/span>

\n

\n\u5236\u5ea6\u306e\u5909\u66f4\u306b\u3088\u308a2\u671f\u76ee\u304b\u3089\u65e9\u3005\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u3089<\/span>\u308f\u308c\u305d\u3046\u3067\u3059\u3002<\/span>

\n

\n\u65b0\u3057\u3044\u5224\u5b9a\u57fa\u6e96\u5c0e\u5165\u306e1\u5e74\u76ee\u3068\u306a\u308b\u5e73\u621024\u5e74\u306f\u3001<\/span>\u4e0a\u534a\u671f\u306e\u6570\u5b57\u306b\u5927\u304d\u306a\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span>

\n

\n

\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\u304a\u6b63\u6708\u306f\u9759\u5ca1\u306b\u306e\u3093\u3073\u308a\u6e29\u6cc9\u65c5\u884c\u306b\u51fa\u639b\u3051\u3066\u304d\u307e\u3057\u305f\u3002<\/span>

\n

\n\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u30b9\u30bf\u30c3\u30d5\u306b\u3068\u3063\u3066\u3001\u666e\u6bb5\u300c\u6e90\u6cc9\u300d\u3068\u3044\u3048\u3070\u300c<\/span>\u6e90\u6cc9\u5fb4\u53ce\u300d\u304b\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u300d\u3067\u3059\u304c\u3001<\/span>

\n

\n\u3053\u306e\u65e5\u306f\u5b09\u3057\u3044\u300c\u6e90\u6cc9\u304b\u3051\u6d41\u3057\u300d\u306e\u304a\u6e6f\u3092\u305f\u3063\u3077\u308a\u6e80\u55ab\u3002<\/span>

\n

\n\u9759\u5ca1\u770c\u5cf6\u7530\u5e02\u306b\u306f\u3001\u4eca\u3082\uff33\uff2c\uff08\u84b8\u6c17\u6a5f\u95a2\u8eca\uff09<\/span>\u304c\u8d70\u308b\u8def\u7dda\u304c\u3042\u308a\u307e\u3059\uff08\u5927\u4e95\u5ddd\u9435\u9053\uff09\u3002<\/span>

\n

\n\u305d\u306e\uff33\uff2c\u3092\u898b\u3089\u308c\u308b\u9732\u5929\u98a8\u5442\u304c\u3042\u308a\u3001<\/span>\u6e6f\u306b\u6d78\u304b\u308a\u306a\u304c\u3089\u5f85\u3063\u3066\u3044\u308b\u3068\u3001\u6c7d\u7b1b\u3092\u9cf4\u3089\u3057\u306a\u304c\u3089\u9244\u6a4b<\/span>

\n

\n\u3092\u6e21\u3063\u3066\u304f\u308b\uff33\uff2c\u306e\u96c4\u59ff\u304c\u898b\u3048\u307e\u3057\u305f\u3002<\/span>

\n

\n\u300c\u624b\u3092\u632f\u3063\u3066\u304f\u3060\u3055\u3044\u300d<\/span>

\n

\n\u6e29\u6cc9\u306e\u304a\u3070\u3055\u3093\u306e\u8a00\u8449\u306b\u3001\u7686\u3067\u57a3\u6839\u3054\u3057\u306b\u5927\u304d\u304f\u624b\u3092\u632f\u308b\u3068\u3001<\/span>\uff33\uff2c\u306e\u4e57\u5ba2\u3082\u7a93\u304b\u3089\u624b\u3092<\/span>

\n

\n\u632f\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/span>

\n

\n\u3069\u3053\u304b\u90f7\u6101\u3092\u8a98\u3046\u3001\u3064\u304b\u306e\u9593\u306e\u9082\u9005\u306e\u3072\u3068\u3068\u304d\u3067\u3057\u305f\u3002<\/span>

\n

\n\u6b21\u56de\u306f\u300c\u5c0f\u7b20\u300d\u304c\u62c5\u5f53\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/span>

\n <\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/wbr><\/p>\n","protected":false},"excerpt":{"rendered":"

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