{"id":3027,"date":"2015-08-25T11:58:24","date_gmt":"2015-08-25T11:58:24","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/post_9\/"},"modified":"2023-03-27T13:04:23","modified_gmt":"2023-03-27T04:04:23","slug":"post_9","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/post_9\/","title":{"rendered":"\u30da\u30fc\u30d1\u30fc\u30ec\u30b9\uff01\uff1f\u7a0e\u52d9\u66f8\u985e\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u304c\u4f7f\u3044\u3084\u3059\u304f\u306a\u308a\u307e\u3057\u305f\uff01"},"content":{"rendered":"<div>\n\u5e73\u6210\uff12\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306b\u4fc2\u308b\u300c\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u300d\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002<\/div>\n<div>\n\u30b3\u30b9\u30c8\u524a\u6e1b\u7b49\u3092\u56f3\u308b\u89b3\u70b9\u304b\u3089\u3001\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u306b\u3064\u3044\u3066\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5e73\u6210\uff11\uff17\u5e74\u5ea6\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u9069\u6b63\u516c\u5e73\u306a\u8ab2\u7a0e\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001<\/div>\n<div>\n\u7279\u306b\u91cd\u8981\u306a\u6587\u66f8\u3067\u3042\u308b\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\u3084\u5e33\u7c3f\u3001\u4e00\u90e8\u306e\u5951\u7d04\u66f8\u30fb\u9818\u53ce\u66f8\u3092\u9664\u304d\u3001<\/div>\n<div>\n\u539f\u5247\u7684\u306b\u5168\u3066\u306e\u66f8\u985e\u3092\u5bfe\u8c61\u306b\u3001\u771f\u5b9f\u6027\u30fb\u53ef\u8996\u6027\u3092\u78ba\u4fdd\u3067\u304d\u308b\u8981\u4ef6\u306e\u4e0b\u3067\u3001<\/div>\n<div>\n\u30b9\u30ad\u30e3\u30ca\u3092\u5229\u7528\u3057\u3066\u4f5c\u6210\u3055\u308c\u305f\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u308b\u4fdd\u5b58\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n<a href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/dennshichobo\/jirei\/01.htm\" style=\"font-size: 12px;\">https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/dennshichobo\/jirei\/01.htm<\/a><\/div>\n<div>\n&nbsp;<\/div>\n<div>\n<a href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/dennshichobo\/jirei\/02.htm\">https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/dennshichobo\/jirei\/02.htm<\/a><\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306b\u4fc2\u308b\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u203b\u5e73\u6210\uff12\uff17\u5e74\uff19\u6708\uff13\uff10\u65e5\u4ee5\u964d\u306b\u884c\u3046\u627f\u8a8d\u7533\u8acb\u306b\u3064\u3044\u3066\u9069\u7528<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff11\uff0e\u5bfe\u8c61\u66f8\u985e\u306e\u898b\u76f4\u3057<\/div>\n<div>\n\u3000\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5951\u7d04\u66f8\u53ca\u3073\u9818\u53ce\u66f8\u306b\u4fc2\u308b\u91d1\u984d\u57fa\u6e96\uff08\uff13\u4e07\u5186\u672a\u6e80\uff09\u3092\u5ec3\u6b62\u3059\u308b\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u203b\u91cd\u8981\u66f8\u985e\uff08\u5951\u7d04\u66f8\u30fb\u9818\u53ce\u66f8\u7b49\u3092\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u6b63\u4e8b\u52d9\u51e6\u7406\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u627f\u8a8d\u306e\u8981\u4ef6\u3068\u306a\u308b\u3002<\/div>\n<div>\n\u3000<\/div>\n<div>\n\u3000\u9069\u6b63\u4e8b\u52d9\u51e6\u7406\u8981\u4ef6\uff1a\u5185\u90e8\u7d71\u5236\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u76f8\u4e92\u3051\u3093\u5236\u3001\u5b9a\u671f\u7684\u306a\u30c1\u30a7\u30c3\u30af\u53ca\u3073\u518d\u767a<\/div>\n<div>\n\u9632\u6b62\u7b56\u3092\u793e\u5185\u898f\u5b9a\u7b49\u306b\u304a\u3044\u3066\u6574\u5099\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u3053\u308c\u306b\u57fa\u3065\u3044\u3066\u4e8b\u52d9\u51e6\u7406\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u3053\u3068<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff12\uff0e\u696d\u52d9\u51e6\u7406\u5f8c\u306b\u4fdd\u5b58\u3092\u884c\u3046\u5834\u5408\u306e\u8981\u4ef6\u898b\u76f4\u3057<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u91cd\u8981\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u696d\u52d9\u51e6\u7406\u5f8c\u306b\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u884c\u3046\u5834\u5408\u306b\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u308b\u95a2\u4fc2\u5e33\u7c3f\u306e<\/div>\n<div>\n\u3000\u96fb\u5b50\u4fdd\u5b58\u306e\u627f\u8a8d\u8981\u4ef6\u3092\u5ec3\u6b62\u3059\u308b\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff13\uff0e\u96fb\u5b50\u7f72\u540d\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u30b9\u30ad\u30e3\u30ca\u3067\u8aad\u307f\u53d6\u308b\u969b\u306b\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u308b\u5165\u529b\u8005\u7b49\u306e\u96fb\u5b50\u7f72\u540d\u3092\u4e0d\u8981\u3068\u3057\u3001<\/div>\n<div>\n\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u3059\u3053\u3068\u3068\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u5165\u529b\u8005\u7b49\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u4fdd\u5b58\u3092\u8981\u4ef6\u3068\u3059\u308b\u3002<\/div>\n<div>\n\u3000<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff14\uff0e\u5927\u304d\u3055\u60c5\u5831\u30fb\u30ab\u30e9\u30fc\u4fdd\u5b58\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u91cd\u8981\u66f8\u985e\u4ee5\u5916\u306e\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u30b9\u30ad\u30e3\u30ca\u3067\u8aad\u307f\u53d6\u308b\u969b\u306b\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u308b\u305d\u306e\u66f8\u985e\u306e\u5927\u304d\u3055\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u4fdd\u5b58\u3092\u4e0d\u8981\u3068\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u30ab\u30e9\u30fc\u3067\u306e\u4fdd\u5b58\u3092\u4e0d\u8981\u3068\u3057\u3001\u30b0\u30ec\u30fc\u30b9\u30b1\u30fc\u30eb\uff08\u3044\u308f\u3086\u308b\u300c\u767d\u9ed2\u300d\uff09\u3067\u306e\u4fdd\u5b58\u3067\u3082\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3068\u3059\u308b\u3002<\/div>\n<div>\n\u3000<\/div>\n<div>\n\u3000<a href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2015\/27taikou_06.htm\" 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