{"id":2911,"date":"2013-11-25T13:08:22","date_gmt":"2013-11-25T13:08:22","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/jyutakuroangenzei\/"},"modified":"2023-03-27T13:04:24","modified_gmt":"2023-03-27T04:04:24","slug":"jyutakuroangenzei","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/jyutakuroangenzei\/","title":{"rendered":"\u4f4f\u5b85\u30ed\uff0d\u30f3\u6e1b\u7a0e\u306b\u3064\u3044\u3066 \u63a7\u9664\u5bfe\u8c61\u501f\u5165\u91d1\u7b49"},"content":{"rendered":"<div>\n&nbsp;<\/div>\n<div>\n\u3010\u4f4f\u5b85\u30ed\uff0d\u30f3\u6e1b\u7a0e\u306b\u3064\u3044\u3066\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u52b9\u679c\u304b\u305d\u308c\u3068\u3082\u6765\u5e74\uff14\u6708\u306b\u6d88\u8cbb\u7a0e\u7387\uff18\uff05\u306b\u6c7a\u307e\u308a\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5e73\u6210\uff12\uff17\u5e74\uff11\uff10\u6708\u306b\u306f\uff11\uff10\uff05\u3078\u306e\u5f15\u304d\u4e0a\u3052\u3082\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u305b\u3044\u304b\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u99c6\u3051\u8fbc\u307f\u3067\u5927\u304d\u306a\u8cb7\u3044\u7269\u3067\u3042\u308b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u300c\u5897\u7a0e\u524d\u306b\u8cfc\u5165\u3057\u3088\u3046\u300d<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u53c8\u306f\u300c\u30d0\u30ea\u30a2\u30d5\u30ea\uff0d\u4f4f\u5b85\u306b\u6539\u4fee\u3057\u3088\u3046\u300d\u3068\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u65b9\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305d\u308d\u305d\u308d\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u3001\u4e00\u822c\u5bb6\u5ead\u306a\u3089\u6255\u3063\u305f\u6240\u5f97\u7a0e\u306e\u5927\u534a\u304c\u623b\u3063\u3066\u304f\u308b\u4f4f\u5b85\u30ed\uff0d\u30f3\u6e1b\u7a0e\u306e\u5236\u5ea6\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u3088\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u25cf\u4e00\u822c\u306e\u5834\u5408\u306e\u8981\u4ef6<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff11\uff0e\u63a7\u9664\u5bfe\u8c61\u501f\u5165\u91d1\u7b49\u306e\u984d<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u6b21\u306e\u501f\u5165\u91d1\u7b49\uff08\u511f\u9084\u671f\u959310\u5e74\u4ee5\u4e0a\uff09\u306e\u5e74\u672b\u6b8b\u9ad8<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n(1) \u4f4f\u5b85\u306e\u65b0\u7bc9\u30fb\u53d6\u5f97<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n(2) \u4f4f\u5b85\u306e\u53d6\u5f97\u3068\u3068\u3082\u306b\u3059\u308b\u6577\u5730\u306e\u53d6\u5f97<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n(3) \u4e00\u5b9a\u306e\u5897\u6539\u7bc9\u7b49<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff12\uff0e\u5bfe\u8c61\u4f4f\u5b85\u7b49\uff08\u4e3b\u3068\u3057\u3066\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\uff09<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n(1) \u4f4f\u5b85\u306e\u65b0\u7bc9\u3000\u3000 \u5e8a\u9762\u7a4d50\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n(2) \u65b0\u7bc9\u4f4f\u5b85\u306e\u53d6\u5f97\u3000 \u5e8a\u9762\u7a4d50\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n(3) \u65e2\u5b58\u4f4f\u5b85\u306e\u53d6\u5f97<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000 &nbsp; a.\u5e8a\u9762\u7a4d50\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp; &nbsp; &nbsp;b.\u7bc9\u5f8c20\u5e74\u4ee5\u5185\uff08\u8010\u706b\u5efa\u7bc9\u7269\u306f25\u5e74\u4ee5\u5185\uff09\u53c8\u306f\u5730\u9707\u306b\u5bfe\u3059\u308b\u5b89\u5168\u4e0a\u5fc5\u8981\u306a\u69cb\u9020\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u6280\u8853\u7684\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u3053\u3068<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n(4) \u5897\u6539\u7bc9\u7b49\u3000\u3000 \u5e8a\u9762\u7a4d50\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff13\uff0e\u9069\u7528\u5c45\u4f4f\u5e74\u3001\u63a7\u9664\u671f\u9593<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5e73\u621025\u5e74\uff5e\u5e73\u621029\u5e74\u5c45\u4f4f\u5206\u300110\u5e74\u9593<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff14\uff0e\u63a7\u9664\u984d\u7b49\u3000\u3000(\u7a0e\u984d\u63a7\u9664) \u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8&times;\u63a7\u9664\u7387<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u5c45\u4f4f\u5e74\u3000\u3000\u3000\u3000\u3000\u3000\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\u306e\u9650\u5ea6\u984d\u3000\u3000 \u63a7\u9664\u7387 &nbsp;\u5404\u5e74\u306e\u63a7\u9664\u9650\u5ea6\u984d\u3000\u3000\u6700\u5927\u63a7\u9664\u984d<\/div>\n<div>\n\u3000\u3000\u300025\u5e74\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 &nbsp; &nbsp; 2,000\u4e07\u5186\u3000\u3000\u3000\u3000\u3000\u3000\u3000 &nbsp; &nbsp; &nbsp; &nbsp;1.0\uff05\u3000\u3000 &nbsp; &nbsp; 20\u4e07\u5186\u3000\u3000\u3000\u3000\u3000\u3000200\u4e07\u5186<\/div>\n<div>\n26\u5e74\uff11\u6708\uff5e26\u5e743\u6708\u3000\u3000\u3000\u3000\u3000 2,000\u4e07\u5186\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 &nbsp; &nbsp; &nbsp;1.0\uff05\u3000\u3000 &nbsp; &nbsp; 20\u4e07\u5186\u3000\u3000\u3000\u3000\u3000\u3000200\u4e07\u5186<\/div>\n<div>\n26\u5e74\uff14\u6708\uff5e29\u5e7412\u6708 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 4,000\u4e07\u5186 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1.0\uff05\u3000\u3000 &nbsp; &nbsp; 40\u4e07\u5186\u3000\u3000\u3000\u3000\u3000\u3000400\u4e07\u5186<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u203b\u300c26\u5e74\uff14\u6708\uff5e29\u5e7412\u6708\u300d\u306e\u6b04\u306e\u91d1\u984d\u306f\u3001\u4f4f\u5b85\u306e\u5bfe\u4fa1\u306e\u984d\u53c8\u306f\u8cbb\u7528\u306e\u984d\u306b\u542b\u307e\u308c\u308b\u6d88\u8cbb\u7a0e\u7b49\u306e\u7a0e\u7387\u304c\uff18\uff05<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u53c8\u306f10\uff05\u3067\u3042\u308b\u5834\u5408\u306e\u91d1\u984d\u3067\u3042\u308a\u3001\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\u306e\u9650\u5ea6\u984d\u306f\u300c26\u5e74\uff11\u6708\uff5e\uff13\u6708\u300d\u306e\u6b04\u306e\u91d1\u984d\u3068\u306a\u308b\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff15\uff0e\u6240\u5f97\u8981\u4ef6\u3000\u3000 \u5408\u8a08\u6240\u5f97\u91d1\u984d\u30003,000\u4e07\u5186\u4ee5\u4e0b<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff16\uff0e\u9069\u7528\u671f\u9650\u3000\u3000 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>\n<div>\n\u660e\u308b\u304f\u3001\u30d5\u30ec\u30f3\u30c9\u30ea\uff0d\u306a\u5973\u6027\u30b9\u30bf\u30c3\u30d5\u304c\u7d30\u3084\u304b\u306a\u30b5\uff0d\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u3079\u304f\u304a\u5f85\u3061\u7533\u3057\u4e0a\u3052\u3066\u304a\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n<b>\uff1c\uff1c\u7de8\u96c6\u5f8c\u8a18\uff08\u4eca\u6708\u306e\u30b9\u30bf\u30c3\u30d5\u65e5\u8a18\uff09\uff1e\uff1e<\/b><\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u79c1\u7528\u3067\u938c\u5009\u306b\u884c\u3063\u305f\u3064\u3044\u3067\u306b\u3001\u6700\u8fd1\u6765\u65e5\u3059\u308b\u5916\u56fd\u4eba\u89b3\u5149\u5ba2\u306b\u4eba\u6c17\u306e\u7d05\u8449\uff08autumn 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