{"id":3026,"date":"2015-08-10T14:14:54","date_gmt":"2015-08-10T14:14:54","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/2015-2\/"},"modified":"2023-03-27T13:04:23","modified_gmt":"2023-03-27T04:04:23","slug":"2015-2","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/2015-2\/","title":{"rendered":"2015\u5e74\u306e\u8d08\u4e0e\u7a0e\u6539\u6b63 \u300c\u7d50\u5a5a\u300d\u300c\u4f4f\u5b85\u8cfc\u5165\u300d\u300c\u5b50\u80b2\u3066\u8cbb\u7528\u300d"},"content":{"rendered":"
\n\u3010\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3011<\/div>\n
\n <\/div>\n
\n\u7d50\u5a5a\u3084\u5b50\u80b2\u3066\u306e\u652f\u6255\u306b\u5145\u3066\u308b\u305f\u3081\u306b\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u91d1\u878d\u6a5f\u95a2\u306b\u4fe1\u8a17\u7b49\u3055\u308c\u308b\u91d1\u92ad\u7b49\u306b\u3064\u3044\u3066\u3001<\/div>\n
\n\u53d7\u8d08\u8005\uff11\u4eba\u306b\u3064\u304d\uff11\u5343\u4e07\u5186\uff08\u7d50\u5a5a\u95a2\u9023\u306f\uff13\uff10\uff10\u4e07\u5186\uff09\u307e\u3067\u8d08\u4e0e\u7a0e\u3092\u975e\u8ab2\u7a0e\u306b\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/div>\n
\n\uff14\u6708\uff11\u65e5\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u5bfe\u8c61\u306f\u3001\u7d50\u5a5a\u5f0f\u3084\u62ab\u9732\u5bb4\u3001\u65b0\u5c45\u306e\u5bb6\u8cc3\u3001\u5f15\u8d8a\u8cbb\u7528\u3001\u51fa\u7523\u8cbb\u7528\u7b49\u3067\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u7d50\u5a5a\u3084\u51fa\u7523\u30fb\u5b50\u80b2\u3066\u306a\u3069\u306e\u8cbb\u7528\u306b\u5145\u3066\u308b\u305f\u3081\u306b\u8cc7\u91d1\u63f4\u52a9\u3092\u53d7\u3051\u308b\u306a\u3089\u3001<\/div>\n
\n\u300c\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u300d\u306e\u5229\u7528\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\u25c7\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u3068\u306f\uff1f<\/div>\n
\n <\/div>\n
\n\u3053\u308c\u306f\u300120\u6b73\uff5e49\u6b73\u306e\u4eba\u304c\u76f4\u7cfb\u5c0a\u5c5e\u3014\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u3015\u304b\u3089<\/div>\n
\n\u7d50\u5a5a\u3084\u598a\u5a20\u30fb\u51fa\u7523\u30fb\u80b2\u5150\u306b\u95a2\u3059\u308b\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001<\/div>\n
\n\uff11\u4eba\u5f53\u305f\u308a1,000\u4e07\u5186\u307e\u3067\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u5236\u5ea6\u306b\u306a\u308a\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u901a\u5e38\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u91d1\u984d\u306f1\u5e74\u5f53\u305f\u308a110\u4e07\u5186\u306a\u306e\u3067\u3001<\/div>\n
\n\u7d049\u5e74\u5206\u306e\u304a\u91d1\u3092\u4e00\u62ec\u3067\u8cb0\u3063\u3066\u3082\u7a0e\u91d1\u3092\u6255\u3046\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/div>\n
\n\u7d4c\u6e08\u7684\u306b\u4e0d\u5b89\u304c\u3042\u308b\u306a\u304b\u3067\u5b50\u4f9b\u3092\u6301\u3061\u305f\u3044\u3068\u3044\u3046\u5e0c\u671b\u304c\u6301\u3066\u308b\u3046\u308c\u3057\u3044\u8d08\u4e0e\u5236\u5ea6\u3067\u3059\u3002<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\u25c7\u3053\u306e\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u306b\u306f\uff1f<\/div>\n
\n <\/div>\n
\n\uff11\uff0e\u9280\u884c\u306a\u3069\u3067\u975e\u8ab2\u7a0e\u63aa\u7f6e\u5c02\u9580\u306e\u53e3\u5ea7\u3092\u958b\u8a2d\u3059\u308b\u3002<\/div>\n
\n\uff12\uff0e\u53e3\u5ea7\u540d\u7fa9\u4eba\u306f\u5b50\u3084\u5b6b\u306a\u3069\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u4eba\u306e\u540d\u7fa9\u3067\u3002<\/div>\n
\n\uff13\uff0e\u8d08\u4e0e\u8cc7\u91d1\u306f\u30011,000\u4e07\u5186\u3092\u4e0a\u9650\u306b\u5165\u91d1\u3002<\/div>\n
\n\uff14\uff0e\u53e3\u5ea7\u540d\u7fa9\u4eba\u304c50\u6b73\u306b\u306a\u308b\u307e\u3067\u53e3\u5ea7\u306e\u7d99\u7d9a\u304c\u53ef\u80fd\u3002<\/div>\n
\n\u3000\u3000\u203b\u305f\u3060\u3057\u300150\u6b73\u306b\u306a\u3063\u305f\u6642\u70b9\u3067\u53e3\u5ea7\u6b8b\u9ad8\u304c\u3042\u308c\u3070\u3001<\/div>\n
\n\u3000\u3000\u3000\u305d\u308c\u306b\u5bfe\u3057\u3066\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u3002<\/div>\n
\n <\/div>\n
\n\u306a\u304a\u3001\u5f15\u51fa\u3057\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u7d50\u5a5a\u3084\u51fa\u7523\u3001\u80b2\u5150\u306e\u305f\u3081\u300d\u3067\u3042\u308c\u3070\u3001<\/div>\n
\n\u8cbb\u7528\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u6642\u306b\u3044\u3064\u3067\u3082\u5f15\u304d\u51fa\u3057\u3066\u5927\u4e08\u592b\u3067\u3059\u304c\u3001\u3053\u306e\u76ee\u7684\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/div>\n
\n\u7d50\u5a5a\u5f0f\u5834\u306e\u9818\u53ce\u8a3c\u306a\u3069\u3001\u76ee\u7684\u5185\u306e\u6255\u51fa\u3057\u3067\u3042\u308b\u3053\u3068\u306e\u8a3c\u660e\u3068\u306a\u308b\u3082\u306e\u3092<\/div>\n
\n\u91d1\u878d\u6a5f\u95a2\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/div>\n
\n <\/div>\n
\n\u307e\u305f\u30011,000\u4e07\u5186\u306e\u7bc4\u56f2\u5185\u3067\u3001\u7d50\u5a5a\u30fb\u51fa\u7523\u30fb\u80b2\u5150\u306e\u8cbb\u7528\u306e\u5185\u8a33\u306b\u6c7a\u307e\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001<\/div>\n
\n\u7d50\u5a5a\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u6255\u51fa\u3057\u306b\u3064\u3044\u3066\u306f\u30011,000\u4e07\u5186\u306e\u5185\u306e300\u4e07\u5186\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u3055\u3089\u306b\u3001\u7d50\u5a5a\u5f0f\u3084\u62ab\u9732\u5bb4\u306e\u8cbb\u7528\u306fOK\u3067\u3059\u304c\u3001\u300c\u5a5a\u6d3b\u8cbb\u7528\u300d\u306b\u3064\u3044\u3066\u306f\u5bfe\u8c61\u5916\u306b\u306a\u308a\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u307e\u305f\u3001\u65b0\u5c45\u306e\u4f4f\u5c45\u8cbb\u3084\u5f15\u8d8a\u3057\u4ee3\u306fOK\u3067\u3059\u304c\u65b0\u5c45\u306e\u5bb6\u5177\u3084\u96fb\u6c17\u88fd\u54c1\u306fNG\u3002<\/div>\n
\n\u51fa\u7523\u8cbb\u7528\u3084\u5b50\u4f9b\u306e\u533b\u7642\u8cbb\u306fOK\u3067\u3059\u304c\u3001\u30d9\u30d3\u30fc\u30d9\u30c3\u30c9\u306e\u8cfc\u5165\u8cbb\u306fNG…\u7b49\u3005\u3001<\/div>\n
\n\u7d30\u304b\u306a\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4e8b\u524d\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\u3010\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306e\u652f\u63f4\u5236\u5ea6\u306e\u7d99\u7d9a\u3011<\/div>\n
\n <\/div>\n
\n2014\u5e74\u672b\u3067\u7d42\u4e86\u3059\u308b\u4e88\u5b9a\u3060\u3063\u305f\u300c\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u300d\u304c<\/div>\n
\n2019\u5e74\uff16\u6708\u307e\u3067\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/div>\n
\n\u305d\u308c\u306b\u4f34\u3044\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3082\u6539\u5b9a\u3055\u308c\u305f\u306e\u3067\u3001\u5185\u5bb9\u3092\u898b\u3066\u307f\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\u25c7\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u3068\u306f\uff1f<\/div>\n
\n <\/div>\n
\n\u3053\u308c\u306f\u300120\u6b73\u4ee5\u4e0a\u306e\u4eba\u304c\u76f4\u7cfb\u5c0a\u5c5e\u3014\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u3015\u304b\u3089<\/div>\n
\n\u4f4f\u5b85\u306e\u8cfc\u5165\u8cc7\u91d1\u3092\u652f\u63f4\u3057\u3066\u3082\u3089\u3063\u305f\u5834\u5408\u306b\u3001<\/div>\n
\n\u3042\u308b\u4e00\u5b9a\u306e\u91d1\u984d\u307e\u3067\u306f\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u3053\u308c\u307e\u3067\u3068\u540c\u69d8\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u5e74\u3084\u4f4f\u5b85\u69cb\u9020\u306b\u3088\u3063\u3066\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u5909\u308f\u308a\u307e\u3059\u304c\u3001<\/div>\n
\n\u6628\u5e74\u307e\u3067\u306f\u300c\u6700\u9ad81,000\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e\u300d\u3068\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u304c\u3001<\/div>\n
\n\u4eca\u5e74\u4e2d\u306e\u8d08\u4e0e\u306a\u3089\u300c\u6700\u9ad81,500\u4e07\u5186\u307e\u3067\u300d\u3068\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u62e1\u5145\u3055\u308c\u307e\u3057\u305f\u3002<\/div>\n
\n <\/div>\n
\n\u305f\u3060\u3057\u3001\u6ce8\u610f\uff01\u3082\u5fc5\u8981\u3067\u3059\u3002<\/div>\n
\n\u5909\u5247\u7684\u306a\u652f\u63f4\u5236\u5ea6\u306a\u306e\u3067\u3001\u7279\u306b2016\u5e74\u4ee5\u964d\u306e\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306e\u8d08\u4e0e\u306b\u306f<\/div>\n
\n\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5909\u52d5\u304c\u3042\u308a\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n2017\u5e744\u6708\u306b\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u6d88\u8cbb\u7a0e\u306e10\uff05\u3078\u306e\u5f15\u4e0a\u3052\u306b\u4f34\u3044\u3001<\/div>\n
\n2016\u5e741\u6708\uff5e9\u6708\u307e\u3067\u306f\u6700\u9ad8\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c1,200\u4e07\u5186\u3002<\/div>\n
\n2016\u5e7410\u6708\uff5e2017\u5e749\u6708\u307e\u3067\u306f\u975e\u8ab2\u7a0e\u67a0\u306f3,000\u4e07\u5186\u3002<\/div>\n
\n\u305d\u306e\u5f8c\u30012017\u5e7410\u6708\u4ee5\u964d\u306f\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f1,500\u4e07\u5186\u3001<\/div>\n
\n\u3055\u3089\u306b\u5f8c\u306f\u30011,200\u4e07\u5186\u3068\u5f90\u3005\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\u3067\u306f\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u4e00\u756a\u5927\u304d\u306a3,000\u4e07\u5186\u306e\u3068\u304d\u304c\u826f\u3044\uff1f\u306e\u304b\u3068\u3044\u3046\u3068\u3001<\/div>\n
\n\u305d\u3053\u3082\u307e\u305f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u5358\u7d14\u306b\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3060\u3051\u3092\u898b\u3066\u8d08\u4e0e\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001<\/div>\n
\n\uff081\uff09\u6d88\u8cbb\u7a0e\u306e\u5f15\u304d\u4e0a\u3052\u6642\u671f\u3001\uff082\uff09\u5951\u7d04\u6642\u671f\u3001<\/div>\n
\n\uff083\uff09\u6ce8\u6587\u4f4f\u5b85\u306e\u5834\u5408\u306f\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u7de0\u7d50\u306e\u6642\u671f\u3001\uff084\uff09\u5efa\u7269\u5f15\u304d\u6e21\u3057\u306e\u6642\u671f\u3001<\/div>\n
\n\uff085\uff09\u305d\u306e\u4ed6\u3001\u4f4f\u5b85\u306e\u5834\u5408\u306f\u7279\u306b\u3001\u4eca\u5f8c\u306e\u91d1\u5229\u6c34\u6e96\u30fb\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u30fb\u4f4f\u307e\u3044\u7d66\u4ed8\u91d1\u306e\u5236\u5ea6\u7b49\u3005…<\/div>\n
\n <\/div>\n
\n\u7dcf\u5408\u7684\u306b\u5168\u4f53\u3092\u8003\u3048\u305f\u4e0a\u3067\u8cc7\u91d1\u63f4\u52a9\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u5927\u5207\u306b\u306a\u308a\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\u8a73\u7d30\u306f\u56fd\u7a0e\u5c40\u306e\uff28\uff30\u306b\u3082\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/div>\n
\n\u3010\u3054\u53c2\u7167\u30da\u30fc\u30b8\u3011<\/div>\n
\nhttp:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/sozoku-zoyo\/201504\/01.htm<\/a><\/div>\n
\nhttp:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/sozoku\/pdf\/jutaku27-310630.pdf<\/a><\/div>\n
\n <\/div>\n","protected":false},"excerpt":{"rendered":"

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