{"id":2994,"date":"2015-01-25T19:59:15","date_gmt":"2015-01-25T19:59:15","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/nadeshiko_125\/"},"modified":"2023-03-27T13:04:23","modified_gmt":"2023-03-27T04:04:23","slug":"nadeshiko_125","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/nadeshiko_125\/","title":{"rendered":"\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div>\n&nbsp;<\/div>\n<div>\n\u65b0\u5e74\u30e0\u30fc\u30c9\u3082\u843d\u3061\u7740\u304d\u3001\u3044\u3088\u3044\u3088\u78ba\u5b9a\u7533\u544a\u306e\u5b63\u7bc0\u304c\u3084\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u6628\u5e74\u306f\u5404\u30e1\u30c7\u30a3\u30a2\u3067\u53d6\u308a\u4e0a\u3052\u3089\u308c\u305f\u3053\u3068\u3082\u3042\u308a\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u3055\u308c\u305f\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u304b\u304f\u3044\u3046\u6211\u304c\u5bb6\u3082\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u4e09\u6627\u3067\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5168\u56fd\u304b\u3089\u8089\u3001\u5e72\u7269\u3001\u87f9\u3001\u679c\u7269\u3068\u8c4a\u304b\u306a\u98df\u5353\u3092\u697d\u3057\u307f\u307e\u3057\u305f\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3057\u304b\u3057\u98df\u3079\u3066\u7d42\u308f\u308a\u3067\u306f\u3044\u3051\u307e\u305b\u3093\u306d\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3057\u3063\u304b\u308a\u78ba\u5b9a\u7533\u544a\u307e\u3067\u3084\u308a\u304d\u3089\u308c\u3070\u610f\u5473\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4eca\u56de\u306f\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u305f\u3044\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\u2606\u2606\u2606\u3000\u5236\u5ea6\u306e\u6982\u8981\uff08\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3068\u306f\uff09\u3000\u2606\u2606\u2606<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u9078\u629e\u3001\u81ea\u6cbb\u610f\u8b58\u306e\u5411\u4e0a\u3092\u610f\u7fa9\u3068\u3057\u3066\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5730\u65b9\u81ea\u6cbb\u4f53\uff08\u90fd\u9053\u5e9c\u770c\u30fb\u5e02\u533a\u753a\u6751\uff09\u3078\u306e\u5bc4\u4ed8\u91d1\u3068\u3044\u3046\u4f4d\u7f6e\u3065\u3051\u3067\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5bc4\u9644\u91d1\u306e\u3046\u30612,000\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4e00\u5b9a\u306e\u4e0a\u9650\u307e\u3067\u3001\u539f\u5247\u3068\u3057\u3066\u6240\u5f97\u7a0e\u30fb\u500b\u4eba\u4f4f\u6c11\u7a0e\u304b\u3089\u5168\u984d\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3053\u306e\u305f\u3081\u30012,000\u5186\u306e\u81ea\u5df1\u8ca0\u62c5\u3067\u305d\u308c\u4ee5\u4e0a\u306e\u4fa1\u5024\u304c\u3042\u308b\u5168\u56fd\u306e\u7279\u7523\u54c1\u3092\u697d\u3057\u3081\u308b\u3068\u8a71\u984c\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u2606\u2606\u2606\u3000\u624b\u7d9a\u304d\u3000\u2606\u2606\u2606<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u884c\u3046\u3068\u3001\u5f8c\u65e5\u81ea\u6cbb\u4f53\u304b\u3089\u5bc4\u9644\u91d1\u8a3c\u660e\u66f8\u304c\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u306e\u3067\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u8a3c\u660e\u66f8\u3092\u6dfb\u4ed8\u3057\u3001\u5bc4\u4ed8\u91d1\u63a7\u9664\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5e73\u621026\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u76f8\u8ac7\u53ca\u3073\u7533\u544a\u66f8\u306e\u53d7\u4ed8\u306f\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5e73\u621027\u5e742\u670816\u65e5(\u6708)\uff5e3\u670816\u65e5(\u6708)\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u2606\u2606\u2606\u3000\u3044\u3064\u3001\u3044\u304f\u3089\u8fd4\u3063\u3066\u304f\u308b\u306e\uff1f\u3000\u2606\u2606\u2606<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5bc4\u9644\u91d1\u306e\u7dcf\u984d\u304b\u30892,000\u5186\u3092\u3072\u3044\u305f\u984d\u304c\u8fd4\u3063\u3066\u304f\u308b\u3068\u3044\u3044\u307e\u3059\u304c\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3069\u306e\u3088\u3046\u306b\u9084\u5143\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5b9f\u306f\u78ba\u5b9a\u7533\u544a\u5f8c\u306b\u4e00\u62ec\u9084\u4ed8\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u6240\u5f97\u7a0e\u5206\u3068\u4f4f\u6c11\u7a0e\u5206\u3067\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6240\u5f97\u7a0e\u738710%\u300140,000\u5186\u3092\u5bc4\u4ed8\u3057\u305f\u4f8b\u3067<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305d\u308c\u305e\u308c\u307f\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n1.\u6240\u5f97\u7a0e<\/div>\n<div>\n\u3000\u3000\u5bc4\u4ed8\u91d1\u304b\u30892,000\u5186\u3092\u63a7\u9664\u3057\u305f\u984d\u304c\u300c\u6240\u5f97\u63a7\u9664\u300d\u3055\u308c\u307e\u3059\u3002<\/div>\n<div>\n\u3000<\/div>\n<div>\n\u3000\u3000\u533b\u7642\u8cbb\u63a7\u9664\u3084\u751f\u547d\u4fdd\u967a\u63a7\u9664\u306e\u3088\u3046\u306b\u3001\u6240\u5f97\u7a0e\u7387\uff080-40%\uff09\u3092\u304b\u3051\u308b\u524d\u306e\u6240\u5f97\u984d\u304b\u3089<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u63a7\u9664\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u6240\u5f97\u7a0e\u7387\u306e\u5206\u3060\u3051\u7a0e\u91d1\u304c\u5b89\u304f\u306a\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u4f8b\uff09\u6240\u5f97\u7a0e\u738710%\u306e\u5834\u5408<\/div>\n<div>\n\u3000<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\uff0840,000\u5186 \uff0d 2,000\u5186\uff09&times; &nbsp;\u6240\u5f97\u7a0e\u738710\uff05 \uff1d3,800\u5186<\/div>\n<div>\n&nbsp; &nbsp;&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000 \u6240\u5f97\u7a0e\u5206\u306f\u5bc4\u4ed8\u3092\u3057\u305f\u5e74\u306e\u6240\u5f97\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u305f\u3081\u3001<\/div>\n<div>\n\u3000<\/div>\n<div>\n\u3000\u3000 \u78ba\u5b9a\u7533\u544a\u5f8c\u3001\u3053\u306e3,800\u5186\u304c\u7533\u544a\u6642\u306e\u6307\u5b9a\u53e3\u5ea7\u3078\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n2.\u4f4f\u6c11\u7a0e<\/div>\n<div>\n\u3000\u3000\u4f4f\u6c11\u7a0e\u306f\u4e0b\u8a18\u306e\u8a08\u7b97\u3067\u7b97\u51fa\u3055\u308c\u305f\u57fa\u672c\u63a7\u9664\u984d\uff0b\u7279\u4f8b\u63a7\u9664\u984d\u306e\u91d1\u984d\u304c\u300c\u7a0e\u984d\u63a7\u9664\u300d\u3055\u308c\u307e\u3059\u3002<\/div>\n<div>\n\u3000<\/div>\n<div>\n\u3000\u3000\u5b9f\u969b\u306b\u306f\u3001\u9084\u4ed8\u91d1\u984d\u306e\u5206\u3060\u3051\u3001\u5bc4\u4ed8\u3092\u3057\u305f\u7fcc\u5e74\u306e\u500b\u4eba\u4f4f\u6c11\u7a0e\u984d\u304b\u3089\u6e1b\u984d\u3055\u308c\u307e\u3059\u306e\u3067\u3001<\/div>\n<div>\n\u3000\u3000<\/div>\n<div>\n\u3000\u3000\u7fcc\uff11\u5e74\u3092\u304b\u3051\u3066\u5f90\u3005\u306b\u9084\u5143\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u2606\u57fa\u672c\u63a7\u9664<\/div>\n<div>\n\u3000\u3000\u3000\u3000\uff08\u5bc4\u9644\u91d1\uff0d2,000\u5186\uff09&times;10\uff05<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u2606\u7279\u4f8b\u63a7\u9664<\/div>\n<div>\n\u3000\u3000\u3000\u3000\uff08\u5bc4\u9644\u91d1\uff0d2,000\u5186\uff09&times;\uff0890\uff05\uff0d\u6240\u5f97\u7a0e\u73870\uff5e40\uff05\uff09<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u4f8b\uff09\u6240\u5f97\u7a0e\u738710%\u306e\u5834\u5408<\/div>\n<div>\n\u3000<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u57fa\u672c\u63a7\u9664<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\uff0840,000\u5186 \uff0d 2,000\u5186\uff09&times; &nbsp;\u6240\u5f97\u7a0e\u738710\uff05 \uff1d3,800\u5186<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u7279\u4f8b\u63a7\u9664<\/div>\n<div>\n\u3000\u3000\u3000\u3000\u3000\uff0840,000\u5186 \uff0d 2,000\u5186\uff09&times; &nbsp;\u6240\u5f97\u7a0e\u738780\uff05 \uff1d30,400\u5186<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&rarr;\uff0840,000\u5186 \uff0d 2,000\u5186\uff09\u306e90%\u3067\u3042\u308b34,200\u5186\u304c\u7fcc\u5e74\u306e\u4f4f\u6c11\u7a0e\u304b\u3089\u6e1b\u984d\u3055\u308c\u308b\u3002\u3000\u3000\u3000\u3000<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3053\u306e\u3088\u3046\u306b\u3001\u6240\u5f97\u7a0e\u738710%\u3001\u5bc4\u4ed8\u91d140,000\u5186\u306e\u5834\u5408\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u6240\u5f97\u7a0e\u5206\u30673,800\u5186\u3001\u4f4f\u6c11\u7a0e\u5206\u306734,200\u5186\u3001\u3042\u308f\u305b\u306638,000\u5186\u304c<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305d\u308c\u305e\u308c\u306e\u65b9\u6cd5\u3067\u9084\u5143\u3055\u308c\u308b\u305f\u3081\u3001\u5b9f\u8cea\u8ca0\u62c5\u306f2,000\u5186\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u2606\u2606\u2606\u3000\u6ce8\u610f\u70b9\u3000\u2606\u2606\u2606<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u6240\u5f97\u7a0e\u5206\u306f\u305d\u306e\u5e74\u306e\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e\u91d1\u304b\u3089\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4f4f\u6c11\u7a0e\u5206\u306f\u305d\u306e\u6240\u5f97\u306b\u5fdc\u3058\u3066\u7fcc\u5e74\u306b\u304a\u3055\u3081\u308b\u3079\u304d\u4f4f\u6c11\u7a0e\u304b\u3089\u6e1b\u984d\u3055\u308c\u307e\u3059\u306e\u3067\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5168\u984d\u63a7\u9664\u3067\u304d\u308b\u5bc4\u4ed8\u91d1\u306f\u7121\u5236\u9650\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5bc4\u4ed8\u91d1\u984d\u306e\u76ee\u5b89\u306f\u4e0b\u8a18\u3092\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/div>\n<div>\n<a href=\"http:\/\/www.soumu.go.jp\/main_content\/000254926.pdf\" 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