{"id":2890,"date":"2013-04-10T13:46:03","date_gmt":"2013-04-10T13:46:03","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/fukkoutokubetuhoujinzei\/"},"modified":"2023-03-27T13:04:25","modified_gmt":"2023-03-27T04:04:25","slug":"fukkoutokubetuhoujinzei","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/fukkoutokubetuhoujinzei\/","title":{"rendered":"\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e"},"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<\/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<\/span>

\n

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

\n

\n

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

\n

\n\u300c\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\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

\n

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

\n

\n\u3053\u3093\u306b\u3061\u306f\u3002\u7a32\u8449\u3067\u3059\u3002<\/span>

\n

\n\u65b0\u5e74\u5ea6\u304c\u59cb\u307e\u308a\u307e\u3057\u305f\u3002<\/span>

\n

\n\u3053\u306e\u6642\u671f\u306f\u3001<\/span>\u76ee\u307e\u3050\u308b\u3057\u3044\uff13\u6708\u304c\u904e\u304e\uff15\u6708\u306e\u5fd9\u3057\u3055\u3092\u76ee\u524d\u3068\u3057\u305f\u675f\u306e\u9593\u306e\u4f11\u606f\u304c<\/span>\u3068\u308c\u308b\u6642\u671f\u3067\u3059\u3002<\/span>

\n

\n\u79c1\u305f\u3061\u306e\u4e8b\u52d9\u6240\u3067\u306f\u3001\u6bce\u6708\uff11\u65e5\u306b\u4e8b\u52d9\u6240\u5185\u3067\u7814\u4fee\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/span>

\n

\n\u4eca\u6708\u306e\u793e\u5185\u7814\u4fee\u3067\u306f\u3001\u5e73\u6210\uff12\uff15\u5e74\uff13\u6708\u6c7a\u7b97\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u304f\u3001<\/span>\u5e73\u6210\uff12\uff14\u5e74\u7a0e\u5236\u6539\u6b63\u3068\u3001<\/span>\u65b0\u3057\u304f\u306a\u3063\u305f\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u878d\u8cc7\u5236\u5ea6\u306b\u3064\u3044\u3066\u5b66\u3073\u307e\u3057\u305f\u3002<\/span>

\n

\n\u878d\u8cc7\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u65b9\u3092\u304a\u62db\u304d\u3057\u3066\u3001<\/span>\u8b1b\u5e2b\u306b\u306a\u3063\u3066\u9802\u304d\u307e\u3057\u305f\u3002<\/span>

\n

\n\u3053\u306e\uff13\u6708\u3067\u7d42\u4e86\u3057\u305f\u878d\u8cc7\u5236\u5ea6\u306b\u306f\u3001\u30bb\u30fc\u30d5\u30c6\u30a3\u30cd\u30c3\u30c8\u8cb8\u4ed8\uff08<\/span>\u58f2\u4e0a\u6e1b\u5c11\u8981\u4ef6\uff09\u3084\u3001\u8a2d\u5099\u8cc7\u91d1\u8cb8\u4ed8\u5229\u7387\u7279\u4f8b\u5236\u5ea6\u3001<\/span>\u6771\u65e5\u672c\u5927\u9707\u707d\u5fa9\u8208\u7279\u5225\u8cb8\u4ed8\uff08\u9593\u63a5\u88ab\u5bb3\u95a2\u9023\uff09\u304c\u3042\u308a\u3001<\/span>

\n

\n\u5275\u8a2d\u3055\u308c\u305f\u3082\u306e\u306b\u306f\u3001\u30bb\u30fc\u30d5\u30c6\u30a3\u30cd\u30c3\u30c8\u8cb8\u4ed8\uff08\u7d4c\u55b6\u74b0\u5883\u5909\u5316\u8cc7\u91d1\uff09<\/span>\u306b\u304a\u3051\u308b\u65b0\u305f\u306a\u91d1\u5229\u9013\u6e1b\u63aa\u7f6e\u3084\u3001<\/span>\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u529b\u5f37\u5316\u8cc7\u91d1\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/span>

\n

\n\u7d42\u4e86\u3057\u305f\u3082\u306e\u3001\u5275\u8a2d\u3055\u308c\u305f\u3082\u306e\u3092\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u3001<\/span>\u304a\u5ba2\u69d8\u306b\u7684\u78ba\u306b\u304a\u52e7\u3081\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/span>

\n

\n\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u8077\u54e1\u304c\u3001<\/span>\u6539\u6b63\u306b\u3064\u3044\u3066\u30c6\u30ad\u30b9\u30c8\u3092\u4f5c\u6210\u3057\u3001\u8aac\u660e\u3092\u3057\u3066\u304f\u308c\u307e\u3057\u305f\u3002<\/span>

\n

\n\u6cd5\u4eba\u7a0e\u306f\u3001<\/span>\u56fd\u969b\u7af6\u4e89\u529b\u306e\u4f4e\u4e0b\u3092\u9632\u3050\u305f\u3081\u306b\u6cd5\u4eba\u7a0e\u7387\u3092\u4e0b\u3052\u6e1b\u7a0e\u3068\u306a\u308a\u3001<\/span>\u6240\u5f97\u7a0e\u306f\u3001\u9ad8\u6240\u5f97\u8005\u306b\u306f\u5897\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/span>

\n

\n\u3053\u306e\u7814\u4fee\u3092\u6d3b\u304b\u3057\u3066\u3001<\/span>\uff13\u6708\u304b\u3089\u306e\u6c7a\u7b97\u306b\u53d6\u308a\u7d44\u3093\u3067\u884c\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/span>

\n

\n

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

\n

\n\u4eca\u56de\u306f\u3001\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span>

\n

\n\u3010\uff11\u3011\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u5236\u5ea6\u306e\u6982\u8981<\/span>

\n

\n\u3053\u306e\u5236\u5ea6\u306f\u3001\u5e73\u6210\uff12\uff14\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u6210\uff12\uff17\u5e74\uff13\u6708\uff13\uff11\u65e5\u306e\u9593\uff08<\/span>\u6307\u5b9a\u671f\u9593\uff09\u3001<\/span>\u6cd5\u4eba\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d\u306b\uff11\uff10\uff05<\/span>\u306e\u5b9a\u7387\u5897\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001<\/span>

\n

\n\u6240\u5f97\u7a0e\u3067\u306f\u3001\u5e73\u6210\uff12\uff15\u5e74\u304b\u3089\uff12\uff15\u5e74\u9593\u3001\uff12\uff0e\uff11\uff05<\/span>\u306e\u5b9a\u7387\u5897\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001<\/span>

\n

\n\u6cd5\u4eba\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u5229\u5b50\u306a\u3069\u306e\u6240\u5f97\u7a0e\u306e\u5897\u7a0e\u5206\u306f\u3001<\/span>\u6cd5\u4eba\u7a0e\u306e\u5897\u7a0e\u5206\u304b\u3089\u63a7\u9664\u3055\u308c\u3001<\/span>\u3055\u3089\u306b\u5916\u56fd\u6cd5\u4eba\u7a0e\u306e\u63a7\u9664\u9650\u5ea6\u8d85\u904e\u984d\u3082\u3001<\/span>\u6cd5\u4eba\u7a0e\u306e\u5897\u7a0e\u5206\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/span>

\n

\n\u307e\u305f\u3001<\/span>\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u984d\u306e\u8a08\u7b97\u4e0a\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u984d\u304c<\/span>\u6709\u308b\u5834\u5408\u306b\u306f\u3001<\/span>\u305d\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span>

\n

\n

\n\u3010\uff12\u3011\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u5236\u5ea6\u306e\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8<\/span>

\n

\n\u3000\uff11\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u3042\u308b\u6cd5\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/span>

\n

\n\u3000\uff12\u3001\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u5e74\u5ea6\u306f\u3001<\/span>\u5e73\u6210\uff12\uff14\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u304b\u3089\u59cb\u307e\u308b\u4e8b\u696d\u5e74\u5ea6\uff13\u5e74\u9593\u3067\u3059\u3002<\/span>

\n

\n\u3000\u3000\u3000\u3000\u3000\u3000\u203b<\/span>\u5e73\u6210\uff12\uff14\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u6210\uff12\uff17\u5e74\uff13\u6708\uff13\uff11\u65e5\u306e\u9593\u306b\u8a2d\u7acb\u3055\u308c\u305f\u6cd5<\/span>\u4eba\u306f\u3001\u5fa9\u8208\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u306f\u3001<\/span>\u6307\u5b9a\u671f\u9593\u306e\u672b\u65e5\u3067\u3042\u308b\u5e73\u6210\uff12\uff17\u5e74\uff13\u6708\uff13\uff11\u65e5\u307e\u3067\u3068\u306a\u308b\u70ba\u3001<\/span>\u6700\u5f8c\u306e\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u306f\u6708\u6570\u3067\u306e\u6309\u5206\u8a08\u7b97\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span>

\n

\n\u3000\uff13\u3001\u5916\u56fd\u7a0e\u984d\u304c\u63a7\u9664\u9650\u5ea6\u984d\u3092\u8d85\u3048\u308b\u3068\u304d\u306f\u3001<\/span>\u56fd\u5916\u6240\u5f97\u306b\u304b\u304b\u308b\u5897\u7a0e\u5206\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span>

\n

\n\u3000\uff14\u3001\u7533\u544a\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u7121\u3044\u5834\u5408\u306b\u306f\u3001<\/span>\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u7533\u544a\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span>

\n

\n\u3000\u3000\u305f\u3060\u3057\u3001\u5f53\u8a72\u6cd5\u4eba\u304c\u6cd5\u4eba\u7a0e\u306e\u8abf\u67fb\u306b\u3088\u308b\u66f4\u6b63\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001<\/span>\u5fa9\u8208\u7a0e\u306b\u3064\u3044\u3082\u66f4\u6b63\u3055\u308c\u307e\u3059\u3002<\/span>

\n

\n\u3000\u3000\u3053\u306e\u6642\u3001\u5fa9\u8208\u7a0e\u306e\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001<\/span>\u52a0\u7b97\u7a0e\u306b\u3064\u3044\u3066\u306f\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u7387\u3067\u3042\u308b\uff11\uff10\uff05<\/span>\u3067\u306f\u306a\u304f\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u898f\u7a0b\u304c\u9069\u7528\u3055\u308c\uff11\uff15\uff05\u3068\u306a\u308a\u307e\u3059\u3002<\/span>

\n

\n\u3000\u3000⇒\u7533\u544a\u4e0d\u8981\u3068\u306a\u308b\u30b1\uff0d\u30b9\u3067\u3082\u5ff5\u306e\u305f\u3081\u3001<\/span>\u5fa9\u8208\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u65b9\u304c\u7121\u96e3\u3067\u3042\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/span>

\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\u79c1\u306f\u3001\u4f0a\u8c46\u51fa\u8eab\u3067\u3001\u5b9f\u306f\u4eca\u3082\u4f0a\u8c46\u304b\u3089\u901a\u52e4\u3057\u3066\u3044\u307e\u3059\u3002<\/span>

\n

\n\u685c\u306e\u5b63\u7bc0\u306f\u3001<\/span>\u6cb3\u6d25\u685c\u3084\u677e\u5d0e\u306e\u685c\u306a\u3069\u3067\u3088\u304f\u30c6\u30ec\u30d3\u3067\u4f0a\u8c46\u306e\u69d8\u5b50\u3092\u76ee\u306b\u3055\u308c\u305f\u65b9\u3082<\/span>\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/span>

\n

\n\u4eca\u3067\u3053\u305d\u6cb3\u6d25\u685c\u306f\u5168\u56fd\u7684\u306b\u6709\u540d\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001<\/span>\u4f0a\u8c46\u306f\u6cb3\u6d25\u685c\u3060\u3051\u3067\u306a\u304f\u3001<\/span>\u307b\u307c\u4e00\u5e74\u3092\u901a\u3057\u3066\u968f\u6240\u3067\u82b1\u3092\u697d\u3057\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span>

\n

\n\u79c1\u306e\u304a\u52e7\u3081\u306f\u3001\uff27\uff37\u306e\u5c0f\u5ba4\u5c71\u516c\u5712\u306e\u30c4\u30c4\u30b8\u3067\u3059\u3002<\/span>

\n

\n\uff27\uff37\u306f\u3001\u6c17\u5019\u3082\u904e\u3054\u3057\u3084\u3059\u304f\u3001\u89b3\u5149\u306b\u306f\u3082\u3063\u3066\u3053\u3044\u306e\u6642\u671f\u3067\u3059\u3002<\/span>

\n

\n\u30c4\u30c4\u30b8\u306f\u6e80\u958b\u3067\u3001\u5c71\u306e\u659c\u9762\u304c\u30c4\u30c4\u30b8\u306e\u82b1\u3067\u771f\u3063\u8d64\u3067\u3059\u3002<\/span>

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\n

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\n

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