{"id":2979,"date":"2014-10-10T15:46:41","date_gmt":"2014-10-10T15:46:41","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/1010_2\/"},"modified":"2023-03-27T13:04:24","modified_gmt":"2023-03-27T04:04:24","slug":"1010_2","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/1010_2\/","title":{"rendered":"\u5f79\u54e1\u9000\u8077\u91d1\u306b\u3064\u3044\u3066"},"content":{"rendered":"
\n <\/div>\n
\n\u4eca\u56de\u306f\u3001\u5f79\u54e1\u9000\u8077\u91d1\u306b\u3064\u3044\u3066\u8a71\u3057\u3066\u307f\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u6cd5\u4eba\u306e\u5f79\u54e1\u3067\u3001\u6bce\u6708\u5b9a\u984d\u306e\u5f79\u54e1\u5831\u916c\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u304c\u3001\u5f79\u54e1\u9000\u8077\u91d1\u306f\u3044\u304f\u3089\u8cb0\u3048\u308b\u306e\u304b\u3001\u306f\u4e2d\u5c0f\u4f01\u696d\u306e\u793e\u9577\u3067\u3057\u305f\u3089\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u6cd5\u4eba\u7a0e\u6cd534\u67612\u9805\u306f\u3001\u5f79\u54e1\u9000\u8077\u91d1\u306b\u3064\u3044\u3066\u300c\u4e0d\u76f8\u5f53\u306b\u9ad8\u984d\u306a\u90e8\u5206\u306e\u91d1\u984d\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u91d1\u984d\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u300d\u65e8\u898f\u5b9a\u3057\u3066\u308b\u305f\u3081<\/div>\n
\n <\/div>\n
\n\u9069\u6b63\u984d\u306e\u7b97\u51fa\u304c\u5927\u4e8b\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u5b9f\u52d9\u3068\u88c1\u5224\u3067\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u5f79\u54e1\u9000\u8077\u91d1\u306e\u9069\u6b63\u984d\u306e\u4ee3\u8868\u7684\u306a\u7b97\u51fa\u65b9\u6cd5\u3068\u3057\u3066\u3001<\/div>\n
\n <\/div>\n
\n\u5f79\u54e1\u9000\u8077\u91d1\uff1d\u6700\u7d42\u6708\u984d\u5831\u916c×\u52e4\u7d9a\u5e74\u6570×\u5e73\u5747\u529f\u7e3e\u500d\u7387\u3000\u304c\u3042\u308a\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u305d\u3057\u3066\u3001\u3053\u306e\u5e73\u5747\u529f\u7e3e\u500d\u7387\u306e\u76ee\u5b89\u3068\u3057\u3066\u4e00\u822c\u7684\u306b\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u8a00\u308f\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/div>\n
\n\u3000\u3000\u3000 <\/div>\n
\n\u4f1a\u3000\u3000\u9577\u3000\uff13\uff0e\uff10<\/div>\n
\n\u793e\u3000\u3000\u9577\u3000\uff12\uff0e\uff17\u3000\u3000\u3000 <\/div>\n
\n\u53d6 \u7de0 \u5f79\u3000\uff11\uff0e\uff18\u3000\u3000\u3000<\/div>\n
\n\u76e3 \u67fb \u5f79\u3000\uff11\uff0e\uff16\u3000<\/div>\n
\n <\/div>\n
\n\u203b\u696d\u7a2e\u7b49\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u308a\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u4f8b\u3048\u3070\u3001\uff12\uff10\u5e74\u52e4\u3081\u3001\u6700\u7d42\u6708\u984d\u5831\u916c\u304c\uff11\uff10\uff10\u4e07\u5186\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u304c\u5e73\u6210\uff12\uff16\u5e74\u306b\u9000\u8077\u3055\u308c\u305f\u5834\u5408\u3001\u4e0d\u76f8\u5f53\u306b\u9ad8\u984d\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u91d1\u984d\u306f<\/div>\n
\n <\/div>\n
\n\uff11\uff10\uff10\u4e07\u5186×\uff12\uff10\u5e74×\uff13\uff0e\uff10\uff1d\uff16\uff0c\uff10\uff10\uff10\u4e07\u5186\u3000\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u305d\u3057\u3066\u3001\u3053\u306e\u5834\u5408\u306e\u6240\u5f97\u7a0e\u3001\u4f4f\u6c11\u7a0e\u306e\u984d\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/div>\n
\n <\/div>\n
\n[\u6240\u5f97\u7a0e]<\/div>\n
\n <\/div>\n
\n\u9000\u8077\u6240\u5f97\uff1d(\u305d\u306e\u5e74\u4e2d\u306e\u9000\u8077\u624b\u5f53\u7b49\u306e\u53ce\u5165\u91d1\u984d\u30fc\u203b\u9000\u8077\u6240\u5f97\u63a7\u9664)×\uff11\uff0f\uff12<\/div>\n
\n <\/div>\n
\n{\uff16\uff0c\uff10\uff10\uff10\u4e07\u5186\u30fc(\uff14\uff10\u4e07\u5186×\uff12\uff10\u5e74)}×\uff11\uff0f\uff12\uff1d\uff12\uff0c\uff16\uff10\uff10\u4e07\u5186<\/div>\n
\n <\/div>\n
\n\u203b\u9000\u8077\u6240\u5f97\u63a7\u9664<\/div>\n
\n\uff11\uff0e\u52e4\u7d9a\u5e74\u6570\uff12\uff10\u5e74\u4ee5\u4e0b\u3000<\/div>\n
\n\u3000\u3000\uff14\uff10\u4e07\u5186×\u52e4\u7d9a\u5e74\u6570<\/div>\n
\n\uff12\uff0e\u52e4\u7d9a\u5e74\u6570\uff12\uff10\u5e74\u8d85<\/div>\n
\n\u3000\u3000\uff18\uff10\uff10\u4e07\u5186\uff0b{\uff17\uff10\u4e07\u5186×(\u52e4\u7d9a\u5e74\u6570\u30fc\uff12\uff10\u5e74)}<\/div>\n
\n <\/div>\n
\n\u6240\u5f97\u7a0e\uff1d\u9000\u8077\u6240\u5f97×\u203b\u7a0e\u7387<\/div>\n
\n <\/div>\n
\n\uff08\uff12\uff0c\uff16\uff10\uff10\u4e07\u5186×\uff14\uff10\uff05\uff0d\uff12\uff0c\uff17\uff19\uff16\uff0c\uff15\uff10\uff10\u5186\uff09×\uff11\uff10\uff12\uff0e\uff11\uff05\uff1d\uff17\uff0c\uff17\uff16\uff13\uff0c\uff16\uff18\uff14\u5186<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\u203b\u7a0e\u7387\u3000\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u307f\u307e\u3059\uff09<\/div>\n
\n\u5e73\u621026\u5e74\u5206\u306e\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u901f\u7b97\u8868 <\/span><\/div>\n
\n\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d(A) <\/span>\u3000\u3000\u6240\u5f97\u7a0e\u7387(B) <\/span>\u3000\u3000\u63a7\u9664\u984d(C) <\/span>\u7a0e\u984d\uff1d\uff08(A)×(B)-(C)\uff09×102.1\uff05<\/div>\n
\n195\u4e07\u5186\u4ee5\u4e0b <\/span>\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u30005% <\/span>\u3000\u3000  \u30000\u5186 <\/span>\uff08(A)×5\uff05\uff09×102.1\uff05<\/div>\n
\n195\u4e07\u5186\u3092\u8d85\u3048\u3000330\u4e07\u5186\u4ee5\u4e0b <\/span>10% <\/span>\u3000 97,500\u5186 <\/span>\uff08(A)×10\uff05-97,500\u5186\uff09×102.1\uff05<\/div>\n
\n330\u4e07\u5186\u3092\u8d85\u3048\u3000695\u4e07\u5186\u4ee5\u4e0b <\/span>20% <\/span>\u3000427,500\u5186 <\/span>\uff08(A)×20\uff05-427,500\u5186\uff09×102.1\uff05<\/div>\n
\n695\u4e07\u5186\u3092\u8d85\u3048\u3000900\u4e07\u5186\u4ee5\u4e0b <\/span>23% <\/span>  636,000\u5186 <\/span>\uff08(A)×23\uff05-636,000\u5186\uff09×102.1\uff05<\/div>\n
\n900\u4e07\u5186\u3092\u8d85\u3048\u30001,800\u4e07\u5186\u4ee5\u4e0b <\/span>33% <\/span>1,536,000\u5186 <\/span>\uff08(A)×33\uff05-1,536,000\u5186\uff09×102.1\uff05<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n[\u4f4f\u6c11\u7a0e]<\/div>\n
\n <\/div>\n
\n\u4f4f\u6c11\u7a0e\uff1d\u9000\u8077\u6240\u5f97×\uff11\uff10\uff05<\/div>\n
\n <\/div>\n
\n\uff12\uff0c\uff16\uff10\uff10\u4e07\u5186×\uff11\uff10\uff05\uff1d\uff12\uff16\uff10\u4e07\u5186<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\u5f93\u3063\u3066\u3001\u624b\u53d6\u308a\u984d\u306f\uff16\uff0c\uff10\uff10\uff10\u4e07\u5186\u30fc(\uff17\uff0c\uff17\uff16\uff13\uff0c\uff16\uff18\uff14\u5186\uff0b\uff12\uff16\uff10\u4e07\u5186)\uff1d\uff14\uff19\uff0c\uff16\uff13\uff16\uff0c\uff13\uff11\uff16\u5186\u3000\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\uff16\uff0c\uff10\uff10\uff10\u4e07\u5186\u3092\u9000\u8077\u6240\u5f97\u3067\u306f\u306a\u304f\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u304c\u3001\uff12\uff10\uff0c\uff16\uff14\uff18\uff0c\uff17\uff10\uff14\u5186\u306a\u306e\u3067\u3001<\/div>\n
\n <\/div>\n
\n\u9000\u8077\u91d1\u304c\u3069\u308c\u307b\u3069\u512a\u9047\u3055\u308c\u3066\u3044\u308b\u304b\u304c\u308f\u304b\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u7bc0\u7a0e\u306e\u4e00\u74b0\u3068\u3057\u3066\u3082\u3001\u5f79\u54e1\u9000\u8077\u91d1\u306e\u5229\u7528\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u306d\u3002<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\uff1c\uff1c\u79c1\u305f\u3061\u306e\u4e8b\u52d9\u6240\u306b\u3064\u3044\u3066\uff1e\uff1e<\/div>\n
\n <\/div>\n
\n\u3053\u3093\u306b\u3061\u306f\u3002\u30b9\u30bf\u30c3\u30d5\u306e\u6d6a\u702c\u3067\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u79c1\u305f\u3061\u306e\u4e8b\u52d9\u6240\u306e\u6700\u5bc4\u99c5\u300c\u4eac\u6025\u84b2\u7530\u99c5\u300d\u306e\u897f\u53e3\u304c\u4eca\u3001\u518d\u958b\u767a\u4e2d\u3067\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u99c5\u76f4\u7d50\u306e\u4f4f\u5b85\u30fb\u5546\u696d\u8907\u5408\u30d3\u30eb\u304c2015\u5e7412\u6708\u5b8c\u6210\u4e88\u5b9a\u3092\u76ee\u6307\u3057\u5efa\u8a2d\u771f\u3063\u6700\u4e2d\u3002<\/div>\n
\n <\/div>\n
\n\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u666f\u6c17\u3067\u76db\u308a\u4e0a\u304c\u308b\u65e5\u672c\u3067\u3059\u304c\u3001\u4eac\u6025\u84b2\u7530\u99c5\u3082\u8ca0\u3051\u3058\u3068\u9811\u5f35\u3063\u3066\u3044\u308b\u6a21\u69d8\u3067\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u84b2\u7530\u3068\u3044\u3048\u3070\u3001\u3068\u3093\u304b\u3064\u3084\u7fbd\u3064\u304d\u9903\u5b50\u304c\u6709\u540d\u306a\u306e\u306f\u3054\u5b58\u77e5\u3067\u3059\u304b\uff1f<\/div>\n
\n <\/div>\n
\n\u3068\u3093\u304b\u3064\u306e\u300c\u4e38\u4e00\u300d\u306f\u30dc\u30ea\u30e5\u30fc\u30e0\u6e80\u70b9\u3067\u672c\u5f53\u306b\u7f8e\u5473\u3057\u3044\u3067\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u4ee5\u524d\u3001\u30c9\u30e9\u30de\u300c\u5b64\u72ec\u306e\u30b0\u30eb\u30e1\u300d\u3067\u84b2\u7530\u306e\u30d9\u30c8\u30ca\u30e0\u6599\u7406\u300cTHI\u3000THI\u300d\u304c\u7d39\u4ecb\u3055\u308c\u3066\u304a\u308a\u3001<\/div>\n
\n <\/div>\n
\n\u4e94\u90ce\u3055\u3093(\u4e3b\u4eba\u516c)\u597d\u304d\u306e\u79c1\u3068\u3057\u3066\u306f\u3001\u884c\u304b\u306a\u304f\u3066\u306f\uff01\u3068\u3044\u3046\u4f7f\u547d\u611f\u306b\u99c6\u3089\u308c\u3066\u304a\u308a\u307e\u3059(\u7b11)<\/div>\n
\n <\/div>\n
\n\u7f8e\u5473\u3057\u3044\u98f2\u98df\u5e97\u306e\u591a\u3044\u84b2\u7530\u304c\u4eca\u5f8c\u3069\u3046\u5909\u308f\u3063\u3066\u3044\u304f\u306e\u304b\u697d\u3057\u307f\u3067\u306a\u308a\u307e\u305b\u3093\u3002<\/div>\n
\n <\/div>\n
\n\u7686\u69d8\u3082\u3001\u539f\uff06\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u30fb\u30d1\uff0d\u30c8\u30ca\uff0d\u30ba\u306b\u304a\u8d8a\u3057\u306e\u969b\u306f\u3001\u662f\u975e\u3001\u84b2\u7530\u6563\u7b56\u3092\u697d\u3057\u3093\u3067\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n <\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\uff1c\uff1c\u7de8\u96c6\u5f8c\u8a18\uff08\u4eca\u6708\u306e\u30b9\u30bf\u30c3\u30d5\u65e5\u8a18\uff09\uff1e\uff1e<\/div>\n
\n <\/div>\n
\n\u3000<\/div>\n
\n\u5148\u6708\u3001\u9045\u3081\u306e\u590f\u4f11\u307f\u3092\u3044\u305f\u3060\u304d\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u30cf\u30ce\u30a4\u306b\u884c\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/div>\n
\n <\/div>\n
\n\u65e5\u672c\u3068\u540c\u3058\u56db\u5b63\u3092\u3082\u3064\u30cf\u30ce\u30a4\u3067\u3059\u304c\u3001\uff19\u6708\u4e0a\u65ec\u306e\u30cf\u30ce\u30a4\u306f\u307e\u3060\u307e\u3060\u84b8\u3057\u6691\u304f<\/div>\n
\n <\/div>\n
\n\u6771\u5357\u30a2\u30b8\u30a2\u611f\u3092\u5341\u5206\u306b\u5473\u308f\u3048\u307e\u3057\u305f\u3002<\/div>\n
\n <\/div>\n
\n\u4e16\u754c\u907a\u7523\u306e\u30cf\u30ed\u30f3\u6e7e\u3084\u65e7\u5e02\u8857\u306e\u89b3\u5149\u3082\u826f\u304b\u3063\u305f\u306e\u3067\u3059\u304c\u3001\u4f55\u3088\u308a\u30d9\u30c8\u30ca\u30e0\u6599\u7406\u306e\u7f8e\u5473\u3057\u3044\u3053\u3068\uff01<\/div>\n
\n <\/div>\n
\n\u30d5\u30a9\u30fc\u3084\u751f\u6625\u5dfb\u304d\u304c\u6709\u540d\u3067\u3059\u304c\u3001\u4e00\u756a\u611f\u52d5\u3057\u305f\u306e\u306f\u300c\u30d6\u30f3\u30c1\u30e3\u30fc\u300d\u3068\u3044\u3046\u3064\u3051\u9eba\u6599\u7406\u3002<\/div>\n
\n <\/div>\n
\n\u7c73\u7c89\u306e\u9eba\u3092\u63da\u3052\u305f\u8c5a\u8089\u3068\u9999\u8349\u306e\u5165\u3063\u305f\u3042\u3063\u3055\u308a\u3057\u305f\u30b9\u30fc\u30d7\u3068\u4e00\u7dd2\u306b\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u3069\u306e\u6599\u7406\u3082\u3042\u3063\u3055\u308a\u3057\u3066\u3044\u3066\u3001\u65e5\u672c\u4eba\u306e\u53e3\u306b\u3068\u3066\u3082\u3088\u304f\u5408\u3046\uff01<\/div>\n
\n <\/div>\n
\n\u82e6\u624b\u3060\u3063\u305f\u30d1\u30af\u30c1\u30fc\u3082\u514b\u670d\u3057\u3001\u30d9\u30c8\u30ca\u30e0\u6599\u7406\u304c\u5927\u597d\u304d\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/div>\n
\n <\/div>\n
\n\u7686\u3055\u3093\u3082\u305c\u3072\u300c\u30d6\u30f3\u30c1\u30e3\u30fc\u300d\u304a\u8a66\u3057\u304f\u3060\u3055\u3044\uff01<\/div>\n","protected":false},"excerpt":{"rendered":"

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