{"id":2960,"date":"2014-05-25T09:13:48","date_gmt":"2014-05-25T09:13:48","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/nadeshiko_20140526\/"},"modified":"2023-03-27T13:04:24","modified_gmt":"2023-03-27T04:04:24","slug":"nadeshiko_20140526","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/nadeshiko_20140526\/","title":{"rendered":"\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u3068\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div>\n&nbsp;<\/div>\n<div>\n\uff12\uff16\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u7387\u5f15\u304d\u4e0a\u3052\u306b\u4f34\u3046\u7d4c\u6e08\u5bfe\u7b56\u3068\u3057\u3066\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u7d66\u4e0e\u7b49\u3092\u5897\u52a0\u3055\u305b\u305f\u4f01\u696d\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u300c\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u300d\u304c\u62e1\u5145\u30fb\u5ef6\u9577\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u307e\u305f\u3001\u540c\u3058\u304f\u5ef6\u9577\u304c\u6c7a\u307e\u3063\u305f\u300c\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u300d\u3067\u3059\u304c\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3053\u306e\u4e8c\u3064\u306f\u4f75\u7528\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u300c\u6240\u5f97\u7a0e\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u300d\u306e\u62e1\u5145\u70b9\u3068\u5408\u308f\u305b\u3066\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305d\u308c\u305e\u308c\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u3054\u8aac\u660e\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u25c6\u25c6\u300c\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u300d\u3068\u62e1\u5145\u30dd\u30a4\u30f3\u30c8\u25c6\u25c6<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u57fa\u6e96\u5e74\u5ea6\u306b\u5bfe\u3057\u3066\u4e00\u5b9a\u5272\u5408\u3001\u7d66\u6599\u652f\u7d66\u984d\u3092\u5897\u52a0\u3055\u305b\u305f\u9752\u8272\u7533\u544a\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u5897\u52a0\u984d\u306e10\uff05(*1)\u306e\u7a0e\u984d\u63a7\u9664\u3092\u8a8d\u3081\u308b\u5236\u5ea6\u3067\u3059\u3002<\/div>\n<div>\n\u3000<\/div>\n<div>\n\u3000\u3000(*1)\u4e0a\u9650\u306f\u6cd5\u4eba\u7a0e\u984d\u306e10\uff05(\u4e2d\u5c0f\u4f01\u696d\u7b49\u306f20\uff05)<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u25c6\u9069\u7528\u5e74\u5ea6<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u5e73\u621025\u5e744\u67081\u65e5\u304b\u3089\u5e73\u621030\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u3010\u6539\u6b63\uff11\u30112\u5e74\u5ef6\u9577\uff01<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u25c6\u8981\u4ef6<\/div>\n<div>\n\u3000\u3000\u3000\u3000\uff11\uff0e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u306e\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306b\u5bfe\u3059\u308b\u5272\u5408\u304c<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u3000\u5e73\u621025\u300126\u5e74\u5ea6\u306f2\uff05\u4ee5\u4e0a\u3001\u5e73\u621027\u5e74\u5ea6\u306f3\uff05\u4ee5\u4e0a\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u3000\u5e73\u621028\u30fb29\u5e74\u5ea6\u306f5\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u3010\u6539\u6b63\uff12\u3011\u4e00\u5f8b\u300c5\uff05\u4ee5\u4e0a\u300d\u304b\u3089\u8981\u4ef6\u7de9\u548c\uff01<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\uff12\uff0e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\uff13\uff0e\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u8d85\u3048\u3066\u3044\u308b\u3053\u3068<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u3010\u6539\u6b63\uff13\u3011\u5e73\u5747\u306e\u6bd4\u8f03\u5bfe\u8c61\u3092\u300c\u7d99\u7d9a\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u300d\u306b\u898b\u76f4\u3057\uff01<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u25c6\u624b\u7d9a\u304d<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u8a08\u7b97\u660e\u7d30\u66f8\uff08\u5225\u8868\uff09\u3092\u6dfb\u4ed8\u3059\u308b<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3010\u6539\u6b63\uff13\u3011\u306b\u3088\u308a\u3001\u9ad8\u8cc3\u91d1\u306e\u9ad8\u9f62\u8005\u304c\u9000\u8077\u3057\u3001\u4f4e\u8cc3\u91d1\u306e\u82e5\u5e74\u5c64\u3092\u63a1\u7528\u3057\u305f\u5834\u5408\u306b<\/div>\n<div>\n\u3000 \u7d66\u4e0e\u6539\u5584\u3092\u884c\u3063\u3066\u3082\u8981\u4ef6\u3092\u6e80\u305f\u305b\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u89e3\u6d88\u3055\u308c\u3001<\/div>\n<div>\n\u3000 \u3088\u308a\u4f7f\u3044\u3084\u3059\u3044\u5236\u5ea6\u306b\u306a\u3063\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000<\/div>\n<div>\n\u25c6\u25c6\u300c\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u300d\u25c6\u25c6<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u57fa\u6e96\u5e74\u5ea6\u3088\u308a\u4e00\u5b9a\u5272\u5408\u3001\u96c7\u7528\u8005\u6570\u3092\u5897\u52a0\u3055\u305b\u305f\u9752\u8272\u7533\u544a\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u5897\u52a0\uff11\u4eba\u3042\u305f\u308a40\u4e07\u5186(*2)\u306e\u7a0e\u984d\u63a7\u9664\u3092\u8a8d\u3081\u308b\u5236\u5ea6\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000(*2)\u305f\u3060\u3057\u6cd5\u4eba\u7a0e\u984d\u306e10\uff05(\u4e2d\u5c0f\u4f01\u696d\u7b49\u306f20\uff05)\u304c\u9650\u5ea6<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u25c6\u9069\u7528\u5e74\u5ea6<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u5e73\u621027\u5e743\u670831\u65e5\u307e\u3067(*3)\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; (*3) \u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u5e73\u621028\u5e7412\u670831\u65e5\u307e\u3067<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u25c6\u8981\u4ef6<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\uff11\uff0e\u9069\u7528\u5e74\u5ea6\u3068\u305d\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u306b\u3001\u4e8b\u696d\u4e3b\u90fd\u5408\u306b\u3088\u308b\u96e2\u8077\u8005\u304c\u3044\u306a\u3044\u3053\u3068<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\uff12\uff0e\u9069\u7528\u5e74\u5ea6\u306b\u96c7\u7528\u8005\uff08\u96c7\u7528\u4fdd\u967a\u4e00\u822c\u88ab\u4fdd\u967a\u8005\uff09\u304c5\u4eba\u4ee5\u4e0a\uff08\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f2\u4eba\u4ee5\u4e0a\uff09<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3044\u308b\u3053\u3068<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\uff13\uff0e\u9069\u7528\u5e74\u5ea6\u306b\u96c7\u7528\u8005\u309210\uff05\u4ee5\u4e0a\u5897\u52a0\u3055\u305b\u3066\u3044\u308b\u3053\u3068<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\uff14\uff0e\u9069\u7528\u5e74\u5ea6\u306b\u304a\u3051\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u304c\u3001\u6bd4\u8f03\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\uff15\uff0e\u98a8\u4fd7\u55b6\u696d\u7b49\u3092\u55b6\u3080\u4e8b\u696d\u4e3b\u3067\u306f\u306a\u3044\u3053\u3068<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u25c6\u624b\u7d9a\u304d<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u9069\u7528\u5e74\u5ea6\u958b\u59cb\u5f8c2\u30ab\u6708\u4ee5\u5185\u306b\u300c\u96c7\u7528\u4fc3\u9032\u8a08\u753b\u300d\u3092\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u306b\u63d0\u51fa\u3057\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u7d42\u4e86\uff12\u30ab\u6708\u4ee5\u5185\u306b\u305d\u306e\u9054\u6210\u72b6\u6cc1\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u8a08\u7b97\u660e\u7d30\u66f8\uff08\u5225\u8868\uff09\u53ca\u3073\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u300c\u96c7\u7528\u4fc3\u9032\u8a08\u753b\u300d\u3092\u6dfb\u4ed8\u3059\u308b\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u300c\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u300d\u3068\u300c\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u300d\u306f\u9078\u629e\u9069\u7528\u3068\u306a\u3063\u3066\u304a\u308a\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4f75\u7528\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u3069\u3061\u3089\u306e\u5236\u5ea6\u304c\u6709\u5229\u306b\u306a\u308b\u304b\u5224\u65ad\u304c\u3064\u304b\u306a\u3044\u5834\u5408\u306f\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u96c7\u7528\u4fc3\u9032\u8a08\u753b\u66f8\u3092\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u306b\u63d0\u51fa\u3057\u305f\u4e0a\u3067\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u7533\u544a\u306e\u969b\u306b\u3069\u3061\u3089\u3092\u5229\u7528\u3059\u308b\u304b\u3054\u5224\u65ad\u9802\u3051\u308c\u3070\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\u8a73\u7d30\u306f\u4e0b\u8a18\uff28\uff30\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff08\u7528\u8a9e\u96c6\u3084\uff31\uff21\u304c\u5206\u304b\u308a\u3084\u3059\u3044\u3067\u3059\uff09<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u25c6\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\uff08\u7d4c\u6e08\u7523\u696d\u7701\uff09<\/div>\n<div>\n<a href=\"http:\/\/www.meti.go.jp\/policy\/economy\/jinzai\/syotokukakudaisokushin\/syotokukakudai.htm\" class=\"broken_link\">http:\/\/www.meti.go.jp\/policy\/economy\/jinzai\/syotokukakudaisokushin\/syotokukakudai.htm<\/a><\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u25c6\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\uff08\u539a\u751f\u52b4\u50cd\u7701\uff09<\/div>\n<div>\n<a href=\"http:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/koyou_roudou\/koyou\/roudouseisaku\/koyousokushinzei.html\">http:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/koyou_roudou\/koyou\/roudouseisaku\/koyousokushinzei.html<\/a><\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u30c8\u30d4\u30c3\u30af\u30b9\u306b\u3064\u304d\u307e\u3057\u3066\u3001\u3054\u4e0d\u660e\u70b9\u3042\u308a\u307e\u3057\u305f\u3089\u3001\u539f\uff06\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u307e\u3067<\/div>\n<div>\n\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff1c\uff1c\u79c1\u305f\u3061\u306e\u4e8b\u52d9\u6240\u306b\u3064\u3044\u3066\uff1e\uff1e<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3053\u3093\u306b\u3061\u306f\u3002\u539f\uff06\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u306e\u4f50\u85e4\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u79c1\u305f\u3061\u306e\u4e8b\u52d9\u6240\u3067\u306f\u3001\u6bce\u9031\u6c34\u66dc\u65e5\u306e\u304a\u663c\u306b\u30cd\u30a4\u30c6\u30a3\u30d6\u8b1b\u5e2b\u3092\u304a\u62db\u304d\u3057\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u82f1\u4f1a\u8a71\u30ec\u30c3\u30b9\u30f3\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u30ec\u30c3\u30b9\u30f3\u306e\u59cb\u3081\u306b\u305d\u308c\u305e\u308c\u6700\u8fd1\u306e\u51fa\u6765\u4e8b\u300cWhat&#39;s 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