{"id":2966,"date":"2014-07-10T18:25:23","date_gmt":"2014-07-10T18:25:23","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/710-2\/"},"modified":"2023-03-27T13:04:24","modified_gmt":"2023-03-27T04:04:24","slug":"710-2","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/710-2\/","title":{"rendered":"\u4e88\u5b9a\u7d0d\u7a0e\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div>\n&nbsp;<\/div>\n<div>\n\u4eca\u6708\u306f\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u304c\u3042\u308a\u307e\u3059\uff01<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4e88\u5b9a\u7d0d\u7a0e\u3067\u5f97\u3059\u308b\uff1f<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4e88\u5b9a\u7d0d\u7a0e\u306e\u305b\u3044\u3067\u65e9\u304f\u7a0e\u91d1\u3092\u7d0d\u3081\u306a\u304f\u3066\u306f\u3044\u3051\u306a\u304f\u306a\u308a\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u9762\u304b\u3089\u53b3\u3057\u3044\u3057\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3092<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u304a\u6301\u3061\u306e\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u30fb\u30fb\u30fb\u30fb\u30fb<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305d\u3053\u3067\u4eca\u56de\u306f\u4e88\u5b9a\u7d0d\u7a0e\u306e\u6d3b\u7528\u6cd5\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\u4e88\u5b9a\u7d0d\u7a0e\u3068\u306f\u30fb\u30fb\u30fb\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u524d\u5e74\u5ea6\u306e\u6240\u5f97\u7a0e\u304c\uff11\uff15\u4e07\u5186\u4ee5\u4e0a\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u3001\u78ba\u5b9a\u7533\u544a\u306e\u524d\u306b\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u306a\u304f\u3066\u306f\u3044\u3051\u306a\u3044\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\u4e88\u5b9a\u7d0d\u7a0e\u306e\u984d\u306f\u30fb\u30fb\u30fb\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4e88\u5b9a\u7d0d\u7a0e\u3092\u3057\u306a\u304f\u3066\u306f\u3044\u3051\u306a\u3044\u984d\u306f\u3001\u524d\u5e74\u5ea6\u306e\u6240\u5f97\u7a0e\u306e\uff11\uff0f\uff13\u306e\u91d1\u984d\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u7d0d\u7a0e\u306e\u6642\u671f\u306f\u3001\uff17\u6708\uff11\u65e5\uff5e\uff17\u6708\uff13\uff11\u65e5\u3068\uff11\uff11\u6708\uff11\u65e5\uff5e\uff11\uff11\u6708\uff13\uff10\u65e5\u3067\u3059\u3002\uff08\u305d\u308c\u305e\u308c\uff11\uff0f\uff13\u3092\u7d0d\u3081\u307e\u3059\u3002\uff09<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\u4e88\u5b9a\u7d0d\u7a0e\u3092\u3057\u306a\u3044\u3068\u5ef6\u6ede\u7a0e\u306f\u30fb\u30fb\u30fb\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4e88\u5b9a\u7d0d\u7a0e\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306b\u3082\u95a2\u308f\u3089\u305a\u7d0d\u7a0e\u3092\u3057\u306a\u3044\u3068\u3001\u5ef6\u6ede\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u4e0b\u3055\u3044\uff01<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5ef6\u6ede\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u3054\u89a7\u4e0b\u3055\u3044\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000&darr;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000<a href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/nofu-shomei\/entaizei\/entai.html\">https:\/\/www.nta.go.jp\/tetsuzuki\/nofu-shomei\/entaizei\/entai.htm\uff4c<\/a><\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\u78ba\u5b9a\u7533\u544a\u306e\u3068\u304d\u306b\u306f\u3069\u3046\u306a\u308b\uff1f\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u6240\u5f97\u7a0e\u304b\u3089\u4e88\u5b9a\u7d0d\u7a0e\u3057\u305f\u5206\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u308a\u306e\u91d1\u984d\u3092\u78ba\u5b9a\u7533\u544a\u306e\u3068\u304d\u306b\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\u4e88\u5b9a\u7d0d\u7a0e\u306e\u5bfe\u51e6\u6cd5\u30fb\u6d3b\u7528\u6cd5\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4e88\u5b9a\u7d0d\u7a0e\u5236\u5ea6\u306b\u5bfe\u3057\u3066\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\uff12\u3064\u306e\u5bfe\u7b56\u3092\u3068\u308b\u4e8b\u304c\u3067\u304d\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3084\u308a\u65b9\u306b\u3088\u3063\u3066\u306f\u3001\uff14.\uff13\uff05\u3082\u306e\u9ad8\u5229\u7387\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u30d3\u30b8\u30cd\u30b9\u306e\u72b6\u6cc1\u304c\u524d\u5e74\u3068\u5909\u308f\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u4e88\u5b9a\u7d0d\u7a0e\u3092\u554f\u984c\u306a\u304f\u3067\u304d\u307e\u3059\u304c\u3001\u696d\u7e3e\u304c\u524d\u5e74\u3068<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u6bd4\u3079\u3066\u60aa\u3044\u3068\u304d\u306f\u3001\u96e3\u3057\u3044\u3044\u3067\u3059\u3088\u306d\u30fb\u30fb\u30fb<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u9078\u629e\u6280\u306f\u4ee5\u4e0b\u306e\uff12\u3064\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\uff11.\u3000\u4e88\u5b9a\u7d0d\u7a0e\u306e\u984d\u3092\u6e1b\u3089\u3059\u65b9\u6cd5<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\uff12.\u3000\u305d\u306e\u307e\u307e\u7d0d\u7a0e\u3092\u3057\u3066\u3001\uff14.\uff13\uff05\u306e\u5229\u606f\u3092\u53d7\u3051\u53d6\u308b\u65b9\u6cd5<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4ee5\u4e0b\u3001\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u898b\u3066\u884c\u304d\u307e\u3057\u3087\u3046\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\uff11.\u4e88\u5b9a\u7d0d\u7a0e\u306e\u984d\u3092\u6e1b\u3089\u3059\u65b9\u6cd5\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff0d\uff0d\uff0d\u3000\u4e88\u5b9a\u7d0d\u7a0e\u306f\u3001\u53ce\u5165\u304c\u6e1b\u308b\u306e\u304c\u78ba\u5b9f\u306a\u5834\u5408\u306a\u3069\u306b\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3000\uff0d\uff0d\uff0d<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u6e1b\u984d\u6761\u4ef6\u306b\u95a2\u3057\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u8a73\u3057\u304f\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000&darr;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000<a href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/02.htm\">https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/02.htm<\/a><\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u6e1b\u984d\u7533\u8acb\u66f8\u306f\u3053\u3061\u3089<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000&darr;<\/div>\n<div>\n\u3000\u3000<\/div>\n<div>\n\u3000\u3000\u3000<a href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/4108.pdf\">\u3000http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/4108.pdf<\/a><\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u203b\u6e1b\u984d\u7533\u8acb\u306e\u671f\u9593\u306f\u3001\uff17\u6708\uff11\uff15\u65e5\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u307e\u305f\u3001\uff11\uff11\u6708\u306e\u5206\u3060\u3051\u306e\u6e1b\u984d\u306f\u3001\uff11\uff11\u6708\uff11\uff15\u65e5\u307e\u3067\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\uff12.\u4e88\u5b9a\u7d0d\u7a0e\u3092\u5229\u7528\u3057\u3066\uff14.\uff13\uff05\u306e\u5229\u56de\u308a\u3092\u5f97\u308b\u65b9\u6cd5\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u696d\u7e3e\u304c\u60aa\u304f\u306a\u3063\u3066\u3001\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u308b\u984d\u304c\u6e1b\u308b\u3053\u3068\u304c\u78ba\u5b9f\u306a\u3068\u304d\u3067\u3082\u3001\u3042\u3048\u3066\u6e1b\u984d\u7533\u8acb\u3092<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305b\u305a\u306b\u3001\u4e88\u5b9a\u7d0d\u7a0e\u3092\u3059\u308b\u3053\u3068\u3067\uff14.\uff13\uff05\u306e\u5229\u56de\u308a\u3092\u5f97\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4e88\u5b9a\u7d0d\u7a0e\u306b\u3088\u308a\u7d0d\u3081\u305f\u91d1\u984d\u304c\u3001\u5b9f\u969b\u306e\u6240\u5f97\u7a0e\u3088\u308a\u3082\u591a\u304b\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u5dee\u984d\u3092\u5229\u606f\u4ed8\u304d\u3067<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u8fd4\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u3002\uff08\u9084\u4ed8\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u3002\uff09<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3053\u306e\u3068\u304d\u306b\u3001\u9084\u4ed8\u3055\u308c\u308b\u91d1\u984d\u306b\u4ed8\u304f\u5229\u606f\uff08\u9084\u4ed8\u52a0\u7b97\u91d1\uff09\u306f\u3001\uff14.\uff13\uff05\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u78ba\u5b9f\u306b\uff14.\uff13\uff05\u3082\u306e\u5229\u606f\u3092\u8cb0\u3048\u308b\u3068\u3044\u3046\u306e\u306f\u3001\u304a\u5f97\uff01\u3067\u3059\u3088\u306d\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u53b3\u5bc6\u306b\u3044\u3046\u3068\u30fb\u30fb\u30fb<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5e74\uff17.\uff13\uff05\u3068\u7279\u4f8b\u57fa\u6e96\u5272\u5408\uff08\u524d\u5e74\u306e\uff11\uff11\u6708\uff13\uff10\u65e5\u306e\u65e5\u672c\u9280\u884c\u304c\u5b9a\u3081\u308b\u57fa\u6e96\u5272\u5f15\u7387\uff0b\uff14\uff05\uff09<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u5272\u5408\u3068\u306a\u308a\u307e\u3059\u304c\u3001\uff14.\uff13\uff05\u3068\u8a8d\u8b58\u3057\u3066\u304a\u3051\u3070\u5927\u304d\u304f\u7570\u306a\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\u307e\u3068\u3081\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4e88\u5b9a\u7d0d\u7a0e\u306f\u3001\u5148\u306b\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u306a\u304f\u3066\u306f\u3044\u3051\u306a\u3044\u306e\u3067\u3001\u53ce\u5165\u304c\u5b89\u5b9a\u3057\u306a\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306f\u8f9b\u3044<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5236\u5ea6\u3068\u3044\u3048\u307e\u3059\u304c\u3001\uff14.\uff13\uff05\u306e\u5229\u56de\u308a\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u50cd\u304f\u30e1\u30ea\u30c3\u30c8\u3068<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4f7f\u3048\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u6700\u5927\u9650\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\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\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<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&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\u5c0f\u91ce\u5bfa\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff14\u6708\u6c7a\u7b97\uff16\u6708\u672b\u7533\u544a\u306e\u6c7a\u7b97\u3082\u7d42\u308f\u3063\u305f\u3068\u601d\u3044\u304d\u3084\u30fb\u30fb\u30fb\u30fb\u30fb<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08\u7d0d\u671f\u7279\u4f8b\uff09\u306e\u7d0d\u4ed8\u304c\uff17\u6708\uff11\uff10\u65e5\u307e\u3067\u3068\u3044\u3046\u4e8b\u3082\u3042\u308a\u3001\u666e\u6bb5\u306f\u30db\u30c3\u3068\u4e00\u606f\u3064\u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