{"id":2990,"date":"2015-01-10T19:59:47","date_gmt":"2015-01-10T19:59:47","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/nadeshiko_110\/"},"modified":"2023-03-27T13:04:23","modified_gmt":"2023-03-27T04:04:23","slug":"nadeshiko_110","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/nadeshiko_110\/","title":{"rendered":"\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div>\n\u5e73\u621027\u5e74\u304c\u59cb\u307e\u308a\u307e\u3057\u305f\u306e\u3067\u3001\u4eca\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u304a\u8a71\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u6539\u6b63\u9805\u76ee\u306f\u4ee5\u4e0b\u306e3\u3064\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\u500b\u4eba\u4f4f\u6c11\u7a0e\u306b\u304a\u3051\u308b\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u5ef6\u9577\u30fb\u62e1\u5145\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u6539\u6b63<\/div>\n<div>\n\u3000<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u500b\u4eba\u4f4f\u6c11\u7a0e(\u5e02\u30fb\u770c\u6c11\u7a0e)\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306b\u3064\u3044\u3066\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u5bfe\u8c61\u671f\u9593(\u73fe\u884c:\u5e73\u621025\u5e7412\u670831\u65e5\u307e\u3067)\u304c\u5e73\u621026\u5e741\u67081\u65e5\u304b\u3089<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp; 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e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u5834\u5408\u3001\u5e73\u621027\u5e74\u5ea6\u304b\u30895\u30d1\u30fc\u30bb\u30f3\u30c8\u3067\u5fb4\u53ce\u3055\u308c\u305f\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u203b\u5e73\u621049\u5e74\u307e\u3067\u306f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e(\u5e73\u621025\u5e740.147%\u3001\u5e73\u621026\u5e74\u4ee5\u964d0.315%)\u304c<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u25cb\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3068\u3055\u308c\u3066\u3044\u308b\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u30fb\u6e90\u6cc9\u5fb4\u53ce\u9078\u629e\u53e3\u5ea7\u306e<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u3092\u78ba\u5b9a\u7533\u544a\u3057\u305f\u5834\u5408<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u6ce8\u610f\u4e8b\u9805\uff1a<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u2460\u3000\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u306a\u3069\u306e\u5224\u5b9a\u4e0a\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u3053\u308c\u306b\u3088\u308a\u3001\u6276\u990a\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/div>\n<div>\n\u3000\u3000<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u2461\u3000\u4ecb\u8b77\u4fdd\u967a\u6599\u3084\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306b\u5f71\u97ff\u304c\u51fa\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u2462\u3000\u5f8c\u671f\u9ad8\u9f62\u8005\u533b\u7642\u5236\u5ea6\u306e\u7a93\u53e3\u8ca0\u62c5\u306e\u57fa\u6e96\u306f\u3001\u7dcf\u53ce\u5165\u91d1\u984d\u3092\u3082\u3068\u306b\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/div>\n<div>\n\u3000\u3000\u3000\u30001\u5272\u8ca0\u62c5\u304b\u30893\u5272\u8ca0\u62c5\u3078\u8ca0\u62c5\u5272\u5408\u306b\u5927\u304d\u304f\u5f71\u97ff\u304c\u751f\u3058\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u4e0b\u3055\u3044\u3002<\/div>\n<div>\n\u3000<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\u975e\u8ab2\u7a0e\u53e3\u5ea7\u5185\u306e\u5c11\u984d\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97\u304a\u3088\u3073\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5275\u8a2d\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u500b\u4eba\u682a\u5f0f\u5e02\u5834\u3078\u306e\u53c2\u52a0\u4fc3\u9032\u306e\u8996\u70b9\u304b\u3089\u3001\u5148\u306e(10%\u8efd\u6e1b\u7a0e\u7387\u5ec3\u6b62)\u306b\u3042\u308f\u305b\u3066\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u6b21\u306e\u975e\u8ab2\u7a0e\u53e3\u5ea7\u5185\u306e\u5c11\u984d\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97\u53ca\u3073\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u304c<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u5275\u8a2d\u3055\u308c\u307e\u3059\u3002&nbsp;<\/div>\n<div>\n\u3000<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u203b\u975e\u8ab2\u7a0e\u53e3\u5ea7\u3068\u306f\uff1f<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u975e\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u4e00\u5b9a\u306e\u624b\u7d9a\u304d\u306b\u3088\u308a\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u7b49\u306e<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u55b6\u696d\u6240\u306b\u8a2d\u5b9a\u3055\u308c\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u632f\u66ff\u8a18\u8f09\u7b49\u306b\u4fc2\u308b\u53e3\u5ea7\u306e\u3053\u3068\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u30001\uff0e\u975e\u8ab2\u7a0e\u5bfe\u8c61\u3000\u3000\uff1a\u975e\u8ab2\u7a0e\u53e3\u5ea7\u5185\u306e\u5c11\u984d\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u304a\u3088\u3073\u8b72\u6e21\u76ca<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u30002\uff0e\u975e\u8ab2\u7a0e\u6295\u8cc7\u984d\u3000\uff1a\u53e3\u5ea7\u958b\u8a2d\u5e74\u306b100\u4e07\u5186\u3092\u4e0a\u9650(\u7fcc\u5e74\u3078\u306e\u7e70\u8d8a\u306f\u4e0d\u53ef)<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u30003\uff0e\u4fdd\u6709\u671f\u9593\u3000\u3000\u3000\uff1a\u6700\u95775\u5e74\u9593\u3002\u9014\u4e2d\u58f2\u5374\u53ef(\u305f\u3060\u3057\u3001\u58f2\u5374\u3057\u3066\u3082\u975e\u8ab2\u7a0e\u67a0\u518d\u5229\u7528\u4e0d\u53ef)<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u30004\uff0e\u975e\u8ab2\u7a0e\u6295\u8cc7\u7dcf\u984d\uff1a\u6700\u5927500\u4e07\u5186(100\u4e07\u5186&times;5\u5e74\u9593)<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u30005\uff0e\u53e3\u5ea7\u958b\u8a2d\u6570\u3000\u3000\uff1a\u5e74\u95931\u4eba1\u53e3\u5ea7(\u6bce\u5e74\u7570\u306a\u308b\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u53e3\u5ea7\u958b\u8a2d\u306f\u53ef)\u3000<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u30006\uff0e\u958b\u8a2d\u8005\u3000\u3000\u3000\u3000\uff1a\u305d\u306e\u5e74\u306e1\u67081\u306b\u65e5\u306b\u304a\u3044\u3066\u6e8020\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u8005<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u30007\uff0e\u5236\u5ea6\u7d99\u7d9a\u671f\u9593\u3000\uff1a\u5e73\u621026\u5e741\u67081\u65e5\u304b\u3089\u5e73\u621035\u5e7412\u670831\u65e5\u307e\u3067\u306e10\u5e74\u9593<\/div>\n<div>\n\u3000<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305d\u306e\u4ed6\u3001\u6cd5\u4eba\u7a0e\uff08\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u7a0e\u5236\u6539\u6b63\uff09\u3067\u30821\u67081\u65e5\u3088\u308a\u65bd\u884c\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u8a73\u7d30\u306f\u56fd\u7a0e\u5c40\u306e\uff28\uff30\u306b\u3082\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\u3054\u53c2\u7167\u30da\u30fc\u30b8\u3011<\/div>\n<div>\n<a 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