{"id":2980,"date":"2014-10-25T13:09:12","date_gmt":"2014-10-25T13:09:12","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/1025_nadeshiko\/"},"modified":"2023-03-27T13:04:24","modified_gmt":"2023-03-27T04:04:24","slug":"1025_nadeshiko","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/1025_nadeshiko\/","title":{"rendered":"\u707d\u5bb3\u3092\u53d7\u3051\u305f\u3068\u304d\u306e\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664"},"content":{"rendered":"<div>\n&nbsp;<\/div>\n<div>\n\u3053\u3053\u6570\u5e74\u3001\u571f\u7802\u707d\u5bb3\u30fb\u53f0\u98a8\u30fb\u7adc\u5dfb\u306a\u3069\u3001\u69d8\u3005\u306a\u707d\u5bb3\u304c\u983b\u767a\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff18\u6708\u306b\u306f\u5e83\u5cf6\u306e\u571f\u7802\u707d\u5bb3\u3001\u4eca\u6708\u306b\u5165\u3063\u3066\u304b\u3089\u306f\u5927\u304d\u306a\u53f0\u98a8\u304c\uff12\u5ea6\u3082\u3042\u308a\u307e\u3057\u305f\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u7b49\u306b\u4fc2\u308b\u624b\u7d9a\u304d\u306e\u3046\u3061\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\u707d\u5bb3\u3092\u53d7\u3051\u305f\u3068\u304d\u306e\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664\u3011\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u3066\u307f\u307e\u3057\u305f\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u7d0d\u7a0e\u8005\u306e\u65b9\u304c\u707d\u5bb3\uff08\u5730\u9707\u3001\u98a8\u6c34\u5bb3\u3001\u96ea\u5bb3\u7b49\uff09\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308a\u6240\u5f97\u7a0e\u304c\u8efd\u6e1b\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n1\u3000\u5236\u5ea6\u306e\u6982\u8981<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u707d\u5bb3\u306e\u3042\u3063\u305f\u5e74\u5206\u306e\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u3067\u3001\u9707\u707d\u3001\u98a8\u6c34\u5bb3\u3001\u706b\u707d\u7b49\u306e\u707d\u5bb3\u306b\u3088\u3063\u3066\u53d7\u3051\u305f\u640d\u5bb3\u984d\u304c\u4f4f\u5b85\u53c8\u306f\u5bb6\u8ca1\u306e2\u5206\u306e1\u4ee5\u4e0a\u3067\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u304b\u3064\u3001\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u306a\u3044\u5834\u5408\u306f\u3001\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6240\u5f97\u7a0e\u984d\u304c\u8efd\u6e1b\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3053\u306e\u5834\u5408\u306e\u4f4f\u5b85\u53c8\u306f\u5bb6\u8ca1\u3068\u306f\u3001\u81ea\u5df1\u53c8\u306f\u305d\u306e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u3067\u305d\u306e\u5e74\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u304c38\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u8005\u304c\u6240\u6709\u3059\u308b<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5e38\u6642\u8d77\u5c45\u3059\u308b\u4f4f\u5b85\u53c8\u306f\u65e5\u5e38\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u306a\u5bb6\u5177\u3001\u3058\u3085\u3046\u5668\u3001\u8863\u670d\u3001\u66f8\u7c4d\u305d\u306e\u4ed6\u306e\u5bb6\u5ead\u7528\u52d5\u7523\u3092\u3044\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff08\u5225\u8358\u3084\u8cb4\u91d1\u5c5e\u985e\u3001\u66f8\u753b\u3001\u9aa8\u3068\u3046\u3001\u7f8e\u8853\u5de5\u82b8\u54c1\u7b49\u30671\u500b\u53c8\u306f1\u7d44\u306e\u4fa1\u683c\u304c30\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e\u306f\u542b\u307e\u308c\u307e\u305b\u3093\uff09<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5177\u4f53\u7684\u306b\u306f\u30fb\u30fb\u30fb\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306f\u6240\u5f97\u7a0e\u306e\u5168\u984d\u304c\u514d\u9664\u3055\u308c\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u3092\u8d85\u3048750\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306f\u6240\u5f97\u7a0e\u984d\u306e2\u5206\u306e1\u304c\u3001<\/div>\n<div>\n\u3000\u3000\u3000\u3000<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u6240\u5f97\u91d1\u984d\u304c750\u4e07\u5186\u3092\u8d85\u30481,000\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306f\u6240\u5f97\u7a0e\u984d\u306e4\u5206\u306e1\u304c\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 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href=\"https:\/\/www.nta.go.jp\/taxanswer\/shotoku\/1110.htm\">https:\/\/www.nta.go.jp\/taxanswer\/shotoku\/1110.htm<\/a>\u3000\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u707d\u5bb3\u306b\u906d\u308f\u306a\u3044\u306b\u8d8a\u3057\u305f\u3053\u3068\u306f\u306a\u3044\u3067\u3059\u304c\u3001\u3044\u3056\u3068\u3044\u3046\u3068\u304d\u306b\u6d3b\u7528\u3067\u304d\u308b\u5236\u5ea6\u304c\u3042\u308b\u306e\u306f\u5fc3\u5f37\u3044\u3082\u306e\u3067\u3059\u306d\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&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&nbsp;<\/div>\n<div>\n\u3053\u3093\u306b\u3061\u306f\u3002\u30b9\u30bf\u30c3\u30d5\u306e\u751f\u99d2\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5b63\u7bc0\u306f\u79cb\u3002\u7f8e\u5473\u3057\u3044\u3082\u306e\u304c\u305f\u304f\u3055\u3093\u51fa\u56de\u308b\u5b63\u7bc0\u306b\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u306d\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u79c1\u305f\u3061\u306f\u5b63\u7bc0\u306b\u95a2\u4fc2\u306a\u304f\uff01\uff1f\u5e38\u6642\u3001\u4ed5\u4e8b\u306e\u5408\u9593\u306b\u304a\u83d3\u5b50\u3092\u307b\u304a\u3070\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u6240\u5185\u306b\u306f\u3061\u3087\u3063\u3068\u3057\u305f\u304a\u83d3\u5b50\u30b9\u30da\u30fc\u30b9\u304c\u3042\u308a\u3001\u5c0f\u8179\u304c\u3059\u3044\u305f\u3068\u304d\u306b\u305d\u3053\u304b\u3089\u3061\u3087\u3053\u3063\u3068\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3064\u3044\u5148\u65e5\u306f\u3001\u30ab\u30ca\u30c0\u306b\u884c\u3063\u305f\u30b9\u30bf\u30c3\u30d5\u304b\u3089\u306e\u304a\u571f\u7523\u3067\u5927\u91cf\u306e\u30af\u30c3\u30ad\u30fc\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3042\u3063\u3068\u3044\u3046\u9593\u306b\u5e73\u3089\u3052\u3089\u308c\u3066\u3044\u305f\u3088\u3046\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3055\u3059\u304c\u306f\u5973\u6027\u3060\u3051\u306e\u4e8b\u52d9\u6240\u3001\u304a\u83d3\u5b50\u306b\u306f\u76ee\u304c\u3042\u308a\u307e\u305b\u3093\uff08\u7b11\uff09<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305d\u3057\u3066\u3001\u4f55\u3068\u3044\u3063\u3066\u3082\u304a\u5ba2\u69d8\u304b\u3089\u306e\u304a\u571f\u7523\u3002\u3044\u3064\u3082\u6709\u96e3\u304f\u3044\u305f\u3060\u3044\u3066\u304a\u308a\u307e\u3059\u266a<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u6700\u8fd1\u304a\u83d3\u5b50\u3092\u98df\u3079\u3059\u304e\u306a\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u5fc3\u914d\u306b\u306a\u308b\u4eca\u65e5\u3053\u306e\u9803\u3067\u3059\u304c\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4eca\u5e74\u3082\u6b8b\u3059\u3068\u3053\u308d\uff12\u30f6\u6708\u3042\u307e\u308a\u3001\u30a8\u30cd\u30eb\u30ae\u30fc\u88dc\u7d66\u3057\u306a\u304c\u3089\u4e00\u751f\u61f8\u547d\u696d\u52d9\u306b\u52b1\u3093\u3067\u307e\u3044\u308a\u307e\u3059\uff01<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff1c\uff1c\u7de8\u96c6\u5f8c\u8a18\uff08\u4eca\u6708\u306e\u30b9\u30bf\u30c3\u30d5\u65e5\u8a18\uff09\uff1e\uff1e<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000<\/div>\n<div>\n\u5148\u65e5\u3001\u5b9f\u5bb6\u306e\u611b\u5a9b\u306b\u5e30\u7701\u3057\u305f\u969b\u3001\u592b\u3068\u4e21\u89aa\u3068\u3067\u677e\u5c71\u57ce\u3092\u8a2a\u308c\u3066\u307f\u307e\u3057\u305f\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5b50\u3069\u3082\u306e\u3053\u308d\u4ee5\u6765\u306a\u306e\u3067\u3001\u677e\u5c71\u57ce\u306e\u8a18\u61b6\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u30ed\u30fc\u30d7\u30a6\u30a7\u30a4\u306b\u4e57\u308a\u3001\u57ce\u5185\u3092\u6563\u7b56\u3057\u3001\u305d\u3057\u3066\u89b3\u5149\u5ba2\u306e\u3088\u3046\u306b\uff08\u89b3\u5149\u5ba2\u306b\u306f\u9055\u3044\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u7b11\uff09<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff14\u4eba\u3067\u8a18\u5ff5\u5199\u771f\u3092\u64ae\u3063\u305f\u308a\u30fb\u30fb\u30fb\u306e\u3093\u3073\u308a\u3057\u305f\u6642\u9593\u3092\u904e\u3054\u3057\u307e\u3057\u305f\u266a<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u9ad8\u6821\u5352\u696d\u5f8c\u306f\u305a\u3063\u3068\u770c\u5916\u306b\u51fa\u305f\u307e\u307e\u3067\u3001\u6c17\u304c\u3064\u3051\u3070\u611b\u5a9b\u4ee5\u5916\u3067\u904e\u3054\u3057\u305f\u5e74\u6708\u306e\u65b9\u304c\u9577\u304f\u306a\u308a\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4e21\u89aa\u3068\u904e\u3054\u3059\u6642\u9593\u304c\u3068\u3066\u3082\u8cb4\u91cd\u306b\u601d\u3048\u3066\u304d\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5e74\u306b\uff11\u56de\u3001\u591a\u304f\u3066\uff12\u56de\u307b\u3069\u3057\u304b\u5e30\u7701\u3067\u304d\u306a\u3044\u306e\u3067\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