{"id":2899,"date":"2013-07-10T11:43:04","date_gmt":"2013-07-10T11:43:04","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/menzei02\/"},"modified":"2023-03-27T13:04:25","modified_gmt":"2023-03-27T04:04:25","slug":"menzei02","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/menzei02\/","title":{"rendered":"\u6d88\u8cbb\u7a0e\u3000\u514d\u7a0e\u70b9\u306b\u3064\u3044\u3066\u3000\u305d\u306e2"},"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<\/span><\/p>\n

\n

\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<\/span>

\n

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

\n

\n\u3053\u3093\u306b\u3061\u306f\u3002\u77f3\u4e95\u3067\u3059\u3002<\/span>

\n

\n4\u6708\u6c7a\u7b97\u3082\u7d42\u308f\u308a\u3001\u4e00\u6bb5\u843d\u3057\u305f\u4eca\u65e5\u3053\u306e\u9803\u3067\u3059\u3002<\/span>

\n

\n\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u6708\u672b\u3068\u3044\u3048\u3070\u7a0e\u52d9\u7f72\u306a\u3069\u306b\u63d0\u51fa\u3059\u308b\u7533\u544a\u66f8\u306e\u9001\u4ed8\u4f5c\u696d<\/span>\u306b\u8ffd\u308f\u308c\u3001\u5370\u5237\u3057\u3066\u3001<\/span>

\n

\n\u30db\u30c1\u30ad\u30b9\u6b62\u3081\u3066\u3001\u30cf\u30f3\u30b3\u62bc\u3057\u3066\u3001\u63d0\u51fa\u90e8\u6570\u6570\u3048\u3066\u3001<\/span>\u6b20\u3051\u3066\u3044\u308b\u30da\u30fc\u30b8\u304c\u306a\u3044\u304b\u5165\u5ff5\u306b\u78ba\u8a8d\u3057\u3066\u30fb\u30fb\u30fb<\/span>

\n

\n\u306a\u3093\u3066\u3044\u3046\u4f5c\u696d\u306b\u8ffd\u308f\u308c\u308b\u3082\u306e\u3060\u3068\u601d\u3063\u3066\u3044\u307e\u305b\u3093\u304b\uff1f<\/span>

\n

\n\u96fb\u5b50\u7533\u544a\u3068\u306f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3057\u3066\u3001<\/span>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7d4c\u7531\u3067\u7533\u544a\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3067\u3059\u3002<\/span>

\n

\n\u9867\u554f\u5148\u3054\u3068\u306b\u5229\u7528\u524d\u306b\u958b\u59cb\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3001\u767b\u9332\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001<\/span>\u305d\u306e\u624b\u7d9a\u304d\u3092\u4e00\u5ea6\u3092\u6e08\u307e\u305b\u308c\u3070\u3001<\/span>

\n

\n\u5f93\u6765\u306f\u7a0e\u52d9\u7f72\u306a\u3069\u51fa\u5411\u3044\u3066\u884c\u3063\u3066\u3044\u305f\u624b\u7d9a\u304d\u304c\u4e8b\u52d9\u6240\u304b\u3089\u884c\u3046\u3053\u3068<\/span>\u304c\u3067\u304d\u307e\u3059\u3002<\/span>

\n

\n\u539f\u4f1a\u8a08\u306e\u7279\u5fb4\u3068\u3057\u3066\u3001\u300c<\/span>\u30b7\u30b9\u30c6\u30e0\u306b\u5f37\u304f\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u306b\u6210\u679c\u7269\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u4e8b\u52d9<\/span>\u6240\u300d<\/span>

\n

\n\u3068\u3044\u3046\u3053\u3068\u304c\u6319\u3052\u308c\u307e\u3059\u304c\u3001\u305d\u306e\u5177\u4f53\u7684\u306a\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\u4f8b\u304c\u300c<\/span>\u96fb\u5b50\u7533\u544a\u300d\u3067\u3042\u308a\u307e\u3059\u3002<\/span>

\n

\n\u96fb\u5b50\u7533\u544a\u306e\u969b\u306b\u306f\u3001<\/span>\u539f\u4f1a\u8a08\u306e\u4e2d\u3067\u96fb\u5b50\u7533\u544a\u4fc2\u3068\u3044\u3046\u30b9\u30bf\u30c3\u30d5\u304c\u3044\u3066\u3001<\/span>

\n

\n\u305d\u306e\u30b9\u30bf\u30c3\u30d5\u304c\u7a0e\u7406\u58eb\u539f\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u3057\u3066\u3044\u307e\u3059\u3002<\/span>

\n

\n\u7dca\u5f35\u611f\u306e\u3042\u308b\u4f5c\u696d\u306e\u4e2d\u3067\u3001<\/span>\u305d\u306e\u6708\u306e\u3059\u3079\u3066\u306e\u96fb\u5b50\u7533\u544a\u304c\u7d42\u308f\u3063\u305f\u3068\u304d\u3001<\/span>

\n

\n\u4e8b\u52d9\u6240\u5168\u4f53\u306b\u307b\u3063\u3068\u3057\u305f\u7a7a\u6c17\u304c\u6d41\u308c\u307e\u3059\u3002<\/span>

\n

\n

\n

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

\n

\n\uff5e\uff5e\u6d88\u8cbb\u7a0e\u3000\u514d\u7a0e\u70b9\u306b\u3064\u3044\u3066\u3000\u305d\u306e\uff12\uff5e\uff5e<\/span>

\n

\n\u4eca\u56de\u306f\u4f1a\u793e\u3092\u65b0\u898f\u8a2d\u7acb\u3057\u305f\u5834\u5408\u306e\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u3001<\/span>1\u670825\u65e5\u53f7\u306e\u6d88\u8cbb\u7a0e\u306e\u514d\u7a0e\u70b9\u306e\u30c8\u30d4\u30c3\u30af\u306b\u88dc\u8db3\u3059\u308b\u5f62\u3067\u8aac\u660e\u3057\u305f<\/span>\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/span>

\n

\n

\n\u65b0\u305f\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408\u3001\u6700\u521d\u306e\uff11\u671f\u76ee\u3068\uff12\u671f\u76ee\u306e\u4f1a\u793e\u306b\u306f\u3001<\/span>2\u5e74\u524d\u306e\u58f2\u4e0a\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/span>

\n

\n\u305d\u306e\u305f\u3081\u3001\u4eca\u307e\u3067\u306f\u8a2d\u7acb\u3057\u3066\u6700\u521d\u306e\uff12\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb<\/span>\u7d0d\u7a0e\u304c\u514d\u9664\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/span>

\n

\n\uff08\u305f\u3060\u3057\u8cc7\u672c\u91d1\u304c\uff11\uff0c\uff10\uff10\uff10\u4e07\u5186\u672a\u6e80\u306e\u4f1a\u793e\u306b\u9650\u3089\u308c\u307e\u3059\u3002\uff09<\/span>

\n

\n

\n\u4e0a\u8a18\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3082\u3001<\/span>\u5e73\u621025\u5e741\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001<\/span>

\n

\n\u8a2d\u7acb\uff12\u671f\u76ee\u306e\u7279\u5b9a\u671f\u9593\uff08<\/span>\u4e00\u822c\u306b1\u671f\u76ee\u306e\u4e0a\u534a\u671f\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3092\u6307\u3057\u307e\u3059\uff09<\/span>\u304c\uff11\u5343\u4e07\u5186\u8d85\u3067\u3042\u308c\u3070\u3001<\/span>

\n

\n\u65b0\u8a2d\u4f1a\u793e\u3067\u3042\u308d\u3046\u3068\u3082\u8a2d\u7acb\uff12\u671f\u76ee\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u3053\u3068\u306b\u306a\u308a<\/span>\u307e\u3059\u3002<\/span>

\n

\n\u305f\u3060\u3057\u3001<\/span>\u8a2d\u7acb1\u671f\u76ee\u304c\uff17\u30ab\u6708\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u7279\u5b9a\u671f\u9593\u304c\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u514d\u7a0e\u3068<\/span>\u306a\u308a\u307e\u3059\u3002<\/span>

\n

\n\u4ed6\u306b\u3082\u8a2d\u7acb\u6642\u671f\u306b\u3088\u3063\u3066\u7279\u5b9a\u671f\u9593\u304c\u7570\u306a\u308b\u306e\u3067\u3001<\/span>\u7279\u5b9a\u671f\u9593\u306e\u5224\u5b9a\u306b\u306f\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span>

\n

\n

\n\u7279\u5b9a\u671f\u9593\u304c\u3042\u308a\u3001<\/span>\u4e8b\u696d\u8005\u514d\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u306e\u53ef\u5426\u3092\u7279\u5b9a\u671f\u9593\u3067\u5224\u5b9a\u3059\u308b\u5834\u5408\u306b\u306f\u3001<\/span>

\n

\n\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3068\u652f\u6255\u7d66\u4e0e\u984d\u306e\u3044\u305a\u308c\u304b\u6709\u5229\u306a\u307b\u3046\u3092\u4e8b\u696d\u8005\u304c\u4efb\u610f\u306b\u9078<\/span>\u629e\u3067\u304d\u307e\u3059\u3002<\/span>

\n

\n\u4f8b\u3048\u3070\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,100\u4e07\u5186\u3001<\/span>\u652f\u6255\u7d66\u4e0e\u984d\u304c900\u4e07\u5186\u306e\u5834\u5408\u306f\u3001<\/span>\u652f\u6255\u7d66\u4e0e\u984d\u3067\u5224\u5b9a\u3059\u308c\u3070\u514d\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/span>

\n

\n\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u652f\u6255\u7d66\u4e0e\u984d\u306f\u3001<\/span>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u308b\u7d66\u4e0e\u3001\u8cde\u4e0e\u7b49\u304c\u8a72\u5f53\u3057\u3001<\/span>

\n

\n\u6240\u5f97\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u901a\u52e4\u624b\u5f53\u3084\u65c5\u8cbb\u7b49\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/span>

\n

\n\u307e\u305f\u3001\u7279\u5b9a\u671f\u9593\u4e2d\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u7b49\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u306f\u3001<\/span>

\n

\n(1)\u672a\u6255\u984d\u306f\u542b\u307e\u308c\u306a\u3044\u3001(2)\u9000\u8077\u624b\u5f53\u306f\u542b\u307e\u308c\u306a\u3044\u3001<\/span>

\n

\n(3)\u4f7f\u7528\u4eba\u306b\u5bfe\u3057\u3066\u7121\u511f\u307e\u305f\u306f\u4f4e\u984d\u306e\u8cc3\u8cb8\u6599\u3067\u793e\u5b85\u3001<\/span>\u5bee\u7b49\u3092\u8cb8\u4e0e\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4f9b\u4e0e\u3057\u305f<\/span>

\n

\n\u7d4c\u6e08\u7684\u5229\u76ca\u3067\u7d66\u4e0e\u6240\u5f97\u3068\u3055\u308c\u305f\u3082\u306e\u306f\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981<\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/span>

\n

\n

\n\u3055\u3089\u306b\u3001\u307e\u3060\u6765\u5e74\u306e\u8a71\u3067\u3059\u304c\u3001<\/span>\u5e73\u6210\uff12\uff16\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u8a2d\u7acb\u3055\u308c\u308b\u65b0\u898f\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001<\/span>

\n

\n\u6b21\u306e\u5834\u5408\u306b\u306f\u7b2c\uff11\u671f\u304b\u3089\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u5bfe\u8c61\u4e8b\u696d\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/span>

\n

\n

\n\u7c21\u5358\u306b\u3044\u3044\u307e\u3059\u3068\u3001\u4f1a\u793e\u8a2d\u7acb\u306b\u304a\u3044\u3066\u3001\uff15\uff10\uff05<\/span>\u8d85\u3092\u51fa\u8cc7\u3059\u308b\u682a\u4e3b\u304a\u3088\u3073\u305d\u306e\u682a\u4e3b\u304c\u7d4c\u55b6\u3059\u308b\u5225\u4f1a\u793e\u306a\u3069\u304c\u3001<\/span>

\n

\n\u305d\u306e\u4f1a\u793e\u8a2d\u7acb\u306e\uff12\u5e74\u524d\u306b\uff15\u5104\u5186\u4ee5\u4e0a\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3092\u8a08\u4e0a\u3057\u3066\u3044\u305f\u5834<\/span>\u5408\u306f\u3001<\/span>

\n

\n\u305d\u306e\u65b0\u898f\u8a2d\u7acb\u4f1a\u793e\u3082\u7b2c\uff11\u671f\u304b\u3089\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u306b\u306a\u308a\u307e<\/span>\u3057\u305f\u3002<\/span>

\n

\n

\n\u3053\u306e\u3088\u3046\u306b\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306f\u4e8c\u5e74\u9593\u6d88\u8cbb\u7a0e\u514d\u7a0e\u3068\u3044\u3046\u306e\u306f\u904e\u53bb\u306e\u8a8d\u8b58<\/span>\u3068\u306a\u3063\u3066\u304a\u308a\u3001<\/span>

\n

\n\u65b0\u3057\u304f\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306b\u306f\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3067\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\u3044\u3088\u3044\u3088\u3053\u308c\u304b\u3089\u306f\u82b1\u706b\u5927\u4f1a\u306e\u30b7\u30fc\u30ba\u30f3\u306b\u7a81\u5165\u3067\u3059\u306d\uff01<\/span>

\n

\n\u79c1\u306f\u7a0e\u7406\u58eb\u53d7\u9a13\u751f\u3060\u3063\u305f\u9803\u3001<\/span>\u6d74\u8863\u3092\u304d\u3066\u5730\u5143\u6a2a\u6d5c\u306e\u82b1\u706b\u5927\u4f1a\u306b\u884c\u304f\u3053\u3068\u306b\u61a7\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/span>

\n

\n\u3057\u304b\u3057\u3001\u3088\u308a\u306b\u3088\u3063\u3066\u5730\u5143\u6a2a\u6d5c\u306e\u82b1\u706b\u5927\u4f1a\u306f\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u76f4\u524d\u3002<\/span>\u3082\u3061\u308d\u3093\u884c\u3051\u308b\u306f\u305a\u3082\u306a\u304f\u3001<\/span>

\n

\n\u81ea\u7fd2\u5ba4\u3067\u82b1\u706b\u306e\u97f3\u3092\u805e\u304d\u306a\u304c\u3089\u7a0e\u6cd5\u306e\u7406\u8ad6\u3092\u3072\u305f\u3059\u3089\u6697\u8a18\u3001<\/span>\u305d\u3057\u3066\u96fb\u5353\u3092\u53e9\u3044\u3066\u3044\u305f\u3082\u306e\u3067\u3059\u3002<\/span>

\n

\n\u6765\u5e74\u3053\u305d\u306f\u53d7\u9a13\u7d42\u308f\u3063\u3066\u82b1\u706b\u884c\u304d\u305f\u3044\u306d\u3063\u3066\u3001<\/span>\u53d7\u9a13\u4ef2\u9593\u3068\u8a71\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/span>

\n

\n\u305d\u306e\u5f8c\u53d7\u9a13\u751f\u6d3b\u304b\u3089\u89e3\u653e\u3055\u308c\u305f\u5f8c\u306f\u3068\u3044\u3046\u3082\u306e\u3001<\/span>\u5f53\u6642\u6a2a\u6d5c\u304b\u3089\u96e2\u308c\u305f\u6240\u3067\u50cd\u3044\u3066\u3044\u305f\u3053\u3068\u3082\u3042\u308a\u3001<\/span>

\n

\n\u4ed5\u4e8b\u304c\u7d42\u308f\u308a\u5bb6\u306b\u5e30\u3063\u305f\u3053\u308d\u306b\u306f\u82b1\u706b\u5927\u4f1a\u7d42\u4e86\u3002<\/span>

\n

\n\u6628\u5e74\u306b\u81f3\u3063\u3066\u306f\u3001\u82b1\u706b\u5927\u4f1a\u5f53\u65e5\u306b\u5b50\u4f9b\u304c\u9ad8\u71b1\u3092\u51fa\u3057\u3001<\/span>

\n

\n\u5bb6\u306e\u30d9\u30e9\u30f3\u30c0\u304b\u3089\u9060\u304f\u306b\u898b\u3048\u308b\u5c0f\u3055\u306a\u82b1\u706b\u3092\u5b50\u4f9b\u3092\u62b1\u3063\u3053\u3057\u306a\u304c\u3089<\/span>\u898b\u3066\u3044\u307e\u3057\u305f\u3002<\/span>

\n

\n\u4eca\u5e74\u306e\u6a2a\u6d5c\u306e\u82b1\u706b\u5927\u4f1a\u306f\u30b5\u30de\u30fc\u30bf\u30a4\u30e0\u771f\u3063\u6700\u4e2d\u3001<\/span>

\n

\n\u305d\u3057\u3066\u3001<\/span>\u539f\u4f1a\u8a08\u306a\u3089\u4ed5\u4e8b\u5f8c\u306b\u6a2a\u6d5c\u306b\u5411\u304b\u3046\u306b\u3082\u30a2\u30af\u30bb\u30b9\u304c\u3044\u3044\u306e\u3067\u7d76\u597d\u306e\u30c1<\/span>\u30e3\u30f3\u30b9\uff01\u3068<\/span>

\n

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