{"id":2931,"date":"2014-01-10T11:35:14","date_gmt":"2014-01-10T11:35:14","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/nadesiko131210-2\/"},"modified":"2023-03-27T13:04:24","modified_gmt":"2023-03-27T04:04:24","slug":"nadesiko131210-2","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/nadesiko131210-2\/","title":{"rendered":"\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div>\n&nbsp;<\/div>\n<div>\n\u3044\u3088\u3044\u3088\u5e74\u660e\u3051\u3068\u306a\u308a\u3001\u78ba\u5b9a\u7533\u544a\u306e\u6642\u671f\u304c\u3084\u3063\u3066\u304d\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u524d\u56de2013\u5e7412\u670825\u65e5\u53f7\u306b\u3066\u78ba\u5b9a\u7533\u544a\u306e\u3046\u3061\u533b\u7642\u8cbb\u63a7\u9664\u306b\u3064\u3044\u3066\u8aac\u660e\u3092\u3057\u307e\u3057\u305f\u304c\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4eca\u56de\u306f\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u3064\u3044\u3066\u8aac\u660e\u3092\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u2500 \u2500 \u2500 \u4e0d\u52d5\u7523\u6240\u5f97\u3068\u306f\u2500 \u2500 \u2500&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\uff08\uff1d\u4e0d\u52d5\u7523\uff09\u3092\u8cb8\u3057\u4ed8\u3051\u305f\u5834\u5408\u306b\u5f97\u308b\u6240\u5f97\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305f\u3068\u3048\u3070\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u3084\u30a2\u30d1\u30fc\u30c8\u3092\u8cb8\u3059\u3053\u3068\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u308b\u5bb6\u8cc3\u53ce\u5165\u3084\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u99d0\u8eca\u5834\u3092\u8cb8\u3059\u3053\u3068\u306b\u3088\u308b\u53ce\u5165\u3068\u3044\u3063\u305f\u3082\u306e\u304c\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u203b\u8239\u8236\u3084\u822a\u7a7a\u6a5f\u306e\u8cb8\u4ed8\u306b\u3088\u308b\u53ce\u5165\u3082\u3001\u610f\u5916\u306a\u3053\u3068\u306b\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u52d5\u7523\u3067\u3057\u3087\uff1f\u3068\u3064\u3063\u3053\u307f\u305f\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u8239\u8236\u3084\u822a\u7a7a\u6a5f\u304c\u4e0d\u52d5\u7523\u306e\u3088\u3046\u306b\u767b\u8a18\u306e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u308b<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u304b\u3089\u306a\u3093\u3060\u305d\u3046\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u2500 \u2500 \u2500 \u4e0d\u52d5\u7523\u6240\u5f97\u3068\u307e\u304e\u3089\u308f\u3057\u3044\u3082\u306e\u2500 \u2500 \u2500&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305f\u3068\u3048\u3070\u99d0\u8eca\u5834\u3092\u8cb8\u3059\u5834\u5408\u3067\u3082\u3001\u6708\u6975\u99d0\u8eca\u5834\u3068\u6642\u9593\u6975\u99d0\u8eca\u5834\u3067\u306f\u6271\u3044\u304c\u9055\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u6708\u6975\u99d0\u8eca\u5834\u306e\u5834\u5408\u306f\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u6642\u9593\u6975\u99d0\u8eca\u5834\u306e\u5834\u5408\u306f\u4e8b\u696d\u6240\u5f97\u53c8\u306f\u96d1\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305f\u3060\u3057\u5c02\u9580\u306e\u696d\u8005\u304c\u30d1\u30fc\u30ad\u30f3\u30b0\u30e1\u30fc\u30bf\u30fc\u306a\u3069\u3092\u8a2d\u5099\u3057\u3066\u904b\u55b6\u3092\u884c\u3044\u3001\u5730\u4e3b\u3055\u3093\u306f\u6bce\u6708\u4e00\u5b9a\u984d\u306e\u571f\u5730\u4ee3\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff08\u5b9f\u969b\u306f\u3053\u3061\u3089\u306e\u307b\u3046\u304c\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u30fb\u30fb\u30fb\uff09\u306f\u4e0d\u52d5\u7523\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3055\u3089\u306b\u3001\u540c\u3058\u6709\u6599\u99d0\u8eca\u5834\u3067\u3082\u3001\u9752\u7a7a\u99d0\u8eca\u5834\u306e\u3088\u3046\u306b\u571f\u5730\u3092\u8cb8\u3057\u3066\u3044\u308b\u3060\u3051\u3067\u4fdd\u7ba1\u8cac\u4efb\u3092\u8ca0\u308f\u306a\u3044\u5834\u5408\u306f<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4e0d\u52d5\u7523\u6240\u5f97\u3068\u306a\u308a\u3001\u7acb\u4f53\u99d0\u8eca\u5834\u306a\u3069\u306e\u3088\u3046\u306b\u7ba1\u7406\u4eba\u3055\u3093\u304c\u3044\u3066\u4fdd\u7ba1\u8cac\u4efb\u3092\u8ca0\u3046\u3088\u3046\u306a\u5834\u5408\u306f\u4e8b\u696d\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5b9f\u306b\u3084\u3084\u3053\u3057\u3044\uff01\uff01<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4e0d\u52d5\u7523\u6240\u5f97\u30fb\u4e8b\u696d\u6240\u5f97\u30fb\u96d1\u6240\u5f97\u306f\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u5408\u7b97\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u3067\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u7d30\u304b\u3044\u3053\u3068\u306f\u3069\u3046\u3060\u3063\u3066\u3044\u3044\u3058\u3083\u3093\uff01\u3068\u3082\u601d\u3044\u307e\u3059\u304c\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u640d\u76ca\u901a\u7b97\uff08\u8d64\u5b57\u306e\u3068\u304d\u306f\u4ed6\u306e\u6240\u5f97\u306e\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u3051\u308b\uff09\u3084\u9752\u8272\u7279\u5225\u63a7\u9664\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305d\u306e\u6240\u5f97\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u7b97\u5165\u306e\u8a8d\u3081\u3089\u308c\u308b\u7d4c\u8cbb\u304c\u3042\u3063\u305f\u308a\u3059\u308b\u306e\u3067\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3084\u306f\u308a\u3053\u3053\u306f\u3057\u3063\u304b\u308a\u3068\u533a\u5206\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u2500 \u2500 \u2500 \u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5\u2500 \u2500 \u2500&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3010\u3000\u7dcf\u53ce\u5165\u91d1\u984d\u3000-\u3000\u5fc5\u8981\u7d4c\u8cbb\u3000\uff1d\u3000\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u3000\u3011&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n(1)\u3000\u7dcf\u53ce\u5165\u91d1\u984d<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u2460\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u306f\u3001\u8cc3\u8cb8\u6599\u53ce\u5165\u306e\u307b\u304b\u306b\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u305f\u3068\u3048\u3070\u30fb\u30fb\u30fb<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u30fb\u540d\u7fa9\u66f8\u63db\u6599\u3001\u627f\u8afe\u6599\u3001\u66f4\u65b0\u6599\u53c8\u306f\u982d\u91d1\u306a\u3069\u306e\u540d\u76ee\u3067\u53d7\u9818\u3059\u308b\u3082\u306e&nbsp;<\/div>\n<div>\n\u3000<\/div>\n<div>\n\u3000\u3000\u30fb\u6577\u91d1\u3084\u4fdd\u8a3c\u91d1\u306a\u3069\u306e\u3046\u3061\u3001\u511f\u5374\u8cbb\u30fb\u4fee\u7e55\u8cbb\u7b49\u306e\u540d\u76ee\u3067\u8fd4\u9084\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3082\u306e&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u30fb\u5171\u76ca\u8cbb\u306a\u3069\u306e\u540d\u76ee\u3067\u53d7\u3051\u53d6\u308b\u96fb\u6c17\u4ee3\u3001\u6c34\u9053\u4ee3\u3084\u6383\u9664\u4ee3\u306a\u3069<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u2461\u539f\u5247<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u539f\u5247\u306f\u3001\u305d\u306e\u5e74\u306b\u304a\u3044\u3066\u53ce\u5165\u3059\u3079\u304d\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n<div>\n\u3000<\/div>\n<div>\n\u3000\u3000\u5b9f\u969b\u306b\u5165\u91d1\u304c\u3042\u3063\u305f\u304b\u3069\u3046\u304b\u306f\u95a2\u4fc2\u306a\u3044\u3068\u3053\u308d\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u2462\u4f8b\u5916<\/div>\n<div>\n\u3000\u3000\u3000<\/div>\n<div>\n\u3000\u3000\u4f8b\u5916\u3068\u3057\u3066\u3001\u5165\u91d1\u306e\u90fd\u5ea6\u5e33\u7c3f\u4e0a\u3067\u524d\u53d7\u306e\u51e6\u7406\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u671f\u9593\u306b\u5fdc\u3058\u305f\u91d1\u984d\u3092\u53ce\u5165\u91d1\u984d\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u203b\u305f\u3068\u3048\u3070\u3053\u3046\u3044\u3063\u305f\u5951\u7d04\u306e\u5834\u5408\u306e\u53ce\u5165\u91d1\u984d\u306f\u30fb\u30fb\u30fb<\/div>\n<div>\n\u3000\u3000\u3000<\/div>\n<div>\n\u3000\u3000\u30fb\u5e73\u621025\u5e749\u67081\u65e5\u30a2\u30d1\u30fc\u30c8\u306e\u8cc3\u8cb8\u958b\u59cb\u3001\u670810\u4e07\u5186<\/div>\n<div>\n\u3000<\/div>\n<div>\n\u3000\u3000\u30fb\u5f53\u6708\u5206\u306e\u5bb6\u8cc3\u306f\u524d\u670825\u65e5\u307e\u3067\u306b\u652f\u6255\u3046<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u2460\u539f\u5247<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u30008\uff5e12\u6708\u306e\u5404\u670825\u65e5\u306b\u6bce\u56de10\u4e07\u5186\u3092\u53ce\u5165\u3059\u3079\u304d\u306a\u306e\u3067\u30015\u56de\u5206\uff1d50\u4e07\u5186\u304c\u53ce\u5165\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u2461\u4f8b\u5916<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u671f\u9593\u5bfe\u5fdc\u3067\u8003\u3048\u308b\u306e\u3067\u30019\uff0f1\uff5e12\uff0f31\u306e\u671f\u9593\u306e\u8cc3\u8cb8\u3068\u8003\u3048\u307e\u3059\u30024\u304b\u6708\u5206\uff1d40\u4e07\u5186\u304c\u53ce\u5165\u3068\u306a\u308a\u307e\u3059\u3002\u3000\u3000\u3000<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n(2)\u3000\u5fc5\u8981\u7d4c\u8cbb&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u5fc5\u8981\u7d4c\u8cbb\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u306f\u3001\u4e0d\u52d5\u7523\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u76f4\u63a5\u5fc5\u8981\u306a\u8cbb\u7528\u306e\u3046\u3061\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u5bb6\u4e8b\u4e0a\u306e\u7d4c\u8cbb\u3068\u660e\u78ba\u306b\u533a\u5206\u3067\u304d\u308b\u3082\u306e\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u305f\u3068\u3048\u3070\u30fb\u30fb\u30fb<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/div>\n<div>\n\u3000<\/div>\n<div>\n\u3000\u3000\u30fb\u640d\u5bb3\u4fdd\u967a\u6599<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u30fb\u6e1b\u4fa1\u511f\u5374\u8cbb<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u30fb\u4fee\u7e55\u8cbb\u306a\u3069<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u203b\u8cb8\u3057\u4ed8\u3051\u3066\u3044\u308b\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u3082\u306e\u306b\u9650\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3053\u308c\u306f\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u306a\u308b\u306e\uff1f\u3042\u308c\u306f\u5fc5\u8981\u7d4c\u8cbb\u30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