{"id":3033,"date":"2015-10-10T15:49:02","date_gmt":"2015-10-10T15:49:02","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/post_11\/"},"modified":"2023-03-27T13:04:23","modified_gmt":"2023-03-27T04:04:23","slug":"post_11","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/post_11\/","title":{"rendered":"\u500b\u4eba\u3060\u3051\u3058\u3083\u306a\u304b\u3063\u305f\uff1f\uff01 \u4f1a\u793e\u3082\u6255\u3046\u4f4f\u6c11\u7a0e\u3068\u30de\u30a4\u30ca\u30f3\u30d0\u30fc"},"content":{"rendered":"
\n\u4ee5\u524d\u306e\u306a\u3067\u3057\u3053\u901a\u4fe1\u3067\u3001\u4f55\u5ea6\u304b\u500b\u4eba\u306e\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u306f\u304a\u8a71\u3057\u3066\u304d\u307e\u3057\u305f\u306e\u3067\u3001<\/div>\n
\n\u4eca\u56de\u306f\u6cd5\u4eba\u306e\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n
\n\uff08\u500b\u4eba\u306e\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u30d0\u30c3\u30af\u30ca\u30f3\u30d0\u30fc\u300c\u500b\u4eba\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\uff13\u6708\uff11\uff10\u65e5\u300d\u3092\u3054\u89a7\u4e0b\u3055\u3044\u3002\uff09<\/div>\n
\n <\/div>\n
\n\u500b\u4eba\u306e\u4f4f\u6c11\u7a0e\u306f\u3001\u7686\u3055\u3093\u304a\u4f4f\u307e\u3044\u306e\u5e02\u753a\u6751<\/div>\n
\n\uff08\u6b63\u78ba\u306b\u306f\u3001\u305d\u306e\u5e74\u306e\uff11\u6708\uff11\u65e5\u306b\u304a\u4f4f\u307e\u3044\u3060\u3063\u305f\u5e02\u753a\u6751\uff09\u306b<\/div>\n
\n\u7d0d\u7a0e\u3055\u308c\u3066\u3044\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001<\/div>\n
\n\u6cd5\u4eba\u306e\u5834\u5408\u306f\u4e8b\u52d9\u6240\u3084\u4e8b\u696d\u6240\u7b49\u306e\u3042\u308b\u90fd\u9053\u5e9c\u770c\u3068\u5e02\u753a\u6751\u306b\u7d0d\u7a0e\u3057\u307e\u3059\u3002<\/div>\n
\n\u3053\u308c\u3092\u6cd5\u4eba\u770c\u6c11\u7a0e\u3001\u6cd5\u4eba\u5e02\u6c11\u7a0e\u3068\u8a00\u3044\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u305f\u3060\u3057\u3001\u6771\u4eac\u90fd\uff12\uff13\u533a\u5185\u306e\u6cd5\u4eba\u306f\u90fd\u306e\u7279\u4f8b\u3068\u3057\u3066\u3001<\/div>\n
\n\u5e02\u753a\u6751\u6c11\u7a0e\u76f8\u5f53\u5206\u3082\u3042\u308f\u305b\u3066\u90fd\u6c11\u7a0e\u3068\u3057\u3066\u7d0d\u7a0e\u3057\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u3053\u3053\u3067\u3044\u3046\u4e8b\u696d\u6240\u7b49\u3068\u306f\u3001\u81ea\u5df1\u306e\u6240\u6709\u306b\u5c5e\u3059\u308b\u304b\u5426\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001<\/div>\n
\n\u4e8b\u696d\u306e\u5fc5\u8981\u304b\u3089\u8a2d\u3051\u3089\u308c\u305f\u4eba\u7684\u53ca\u3073\u7269\u7684\u8a2d\u5099\u3067\u3042\u3063\u3066\u3001<\/div>\n
\n\u305d\u3053\u3067\u7d99\u7d9a\u3057\u3066\u4e8b\u696d\u304c\u884c\u308f\u308c\u308b\u5834\u6240\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u6cd5\u4eba\u306e\u4f4f\u6c11\u7a0e\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u4ee5\u4e0b\u306e\uff12\u3064\u306b\u306a\u308a\u307e\u3059\u3002<\/div>\n
\n\uff11\uff0e\u6240\u5f97\u306b\u5fdc\u3058\u3066\u7b97\u5b9a\u3055\u308c\u308b\u3082\u306e \uff1d \u300c\u6cd5\u4eba\u7a0e\u5272\u300d<\/div>\n
\n\uff12\uff0e\u6240\u5f97\u306b\u95a2\u4fc2\u306a\u304f\u3001\u4f1a\u793e\u306e\u898f\u6a21\u306b\u5fdc\u3058\u3066\u7b97\u5b9a\u3055\u308c\u308b\u3082\u306e \uff1d \u300c\u5747\u7b49\u5272\u300d<\/div>\n
\n <\/div>\n
\n\u305d\u308c\u3067\u306f\u3001\u307e\u305a\uff11\u306e\u6cd5\u4eba\u7a0e\u5272\u306b\u3064\u3044\u3066\u3067\u3059\u304c\u3001\u6cd5\u4eba\u7a0e\u5272\u306f\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/div>\n
\n\u3000\u3000\u6cd5\u4eba\u7a0e\u5272\u984d\u3000\uff1d\u3000\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6cd5\u4eba\u7a0e\u984d\uff08\u53c8\u306f\u5206\u5272\u8ab2\u7a0e\u6a19\u6e96\uff09×\u3000\u7a0e\u7387 <\/div>\n
\n <\/div>\n
\n\u3053\u3053\u3067\u3001\uff12\u3064\u4ee5\u4e0a\u306e\u90fd\u9053\u5e9c\u770c\u30fb\u5e02\u753a\u6751\u306b\u4e8b\u52d9\u6240\u53c8\u306f\u4e8b\u696d\u6240\u7b49\u3092\u6709\u3059\u308b\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001<\/div>\n
\n\u5206\u5272\u306e\u57fa\u6e96\u3068\u306a\u308b\u5f93\u696d\u8005\u6570\u306b\u3088\u308a\u6309\u5206\u3057\u305f\u300c\u5206\u5272\u8ab2\u7a0e\u6a19\u6e96\u300d\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u30fb\u8ab2\u7a0e\u6a19\u6e96\u306e\u5206\u5272\u306e\u4ed5\u65b9<\/div>\n
\n\u3000\u3000\u5206\u5272\u8ab2\u7a0e\u6a19\u6e96\u3000\uff1d\u3000\uff08\u3000\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6cd5\u4eba\u7a0e\u984d\u3000÷\u3000\u5168\u5f93\u696d\u8005\u6570\u3000\uff09\u3000×\u3000\u5404\u90fd\u9053\u5e9c\u770c\u30fb\u5e02\u753a\u6751\u306e\u5f93\u696d\u8005\u6570<\/div>\n
\n <\/div>\n
\n\u305d\u308c\u3067\u306f\u3001\u7c21\u5358\u306a\u4f8b\u3092\u793a\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n
\n\u4f8b\uff11\uff1a\uff21\u770c\uff22\u5e02\u306b\u672c\u5e97\uff08\u5f93\u696d\u54e1\uff11\uff10\u540d\u3001\u6cd5\u4eba\u7a0e\u984d1,000,000\u5186\uff09\u304c\u3042\u308a\u3001<\/div>\n
\n\u3000\u3000\u3000\u652f\u5e97\u7b49\u304c\u306a\u3044\u5834\u5408<\/div>\n
\n <\/div>\n
\n    \u6cd5\u4eba\u770c\u6c11\u7a0e\uff1a1,000,000\u5186  ×   \u770c\u6c11\u7a0e\u7387 3.2\uff05  \uff1d  32,000\u5186<\/span><\/div>\n
\n    \u6cd5\u4eba\u5e02\u6c11\u7a0e\uff1a1,000,000\u5186  ×\u3000 \u5e02\u6c11\u7a0e\u7387 9.7\uff05\u3000\uff1d\u300097,000\u5186   \u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u4f8b\uff12\uff1a\uff21\u770c\uff22\u5e02\u306b\u672c\u5e97\uff08\u5f93\u696d\u54e1\uff18\u540d\u3001\u6cd5\u4eba\u7a0e\u984d1,000,000\u5186\uff09\u3001<\/div>\n
\n\u3000\u3000\u3000\uff23\u770c\uff24\u5e02\u306b\u652f\u5e97\uff08\u5f93\u696d\u54e1\uff12\u540d\uff09<\/div>\n
\n <\/div>\n
\n    \u6cd5\u4eba\u770c\u6c11\u7a0e\uff1a\u672c\u5e97\uff1a1,000,000\u3000×\u30008\/10\u3000×\u30003.2\uff05\u3000\uff1d\u300025,600\u5186<\/div>\n
\n\u3000\u3000\u3000\u3000\u3000\u652f\u5e97\uff1a1,000,000\u3000×\u30002\/10\u3000×\u30003.2\uff05\u3000\uff1d\u30006,400\u5186<\/div>\n
\n    \u6cd5\u4eba\u5e02\u6c11\u7a0e\uff1a\u672c\u5e97\uff1a1,000,000\u3000×\u30008\/10\u3000×\u30009.7\uff05\u3000\uff1d\u300077,600\u5186\u3000\u3000\u3000<\/div>\n
\n                 \u652f\u5e97\uff1a1,000,000\u3000×\u30002\/10\u3000×\u30009.7\uff05\u3000\uff1d\u300019,400\u5186   \u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u6b21\u306b\u3001\uff12\u306e\u5747\u7b49\u5272\u984d\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/div>\n
\n\u3053\u308c\u306f\u6cd5\u4eba\u306e\u898f\u6a21\uff08\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3001\u5f93\u696d\u54e1\u6570\uff09\u306b\u3088\u308a\u8a08\u7b97\u3057\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u305d\u306e\u305f\u3081\u3001<\/div>\n
\n\u6cd5\u4eba\u306e\u6240\u5f97\u304c\u8d64\u5b57\u306e\u5834\u5408\u3082\u5747\u7b49\u5272\u306b\u3064\u3044\u3066\u306f\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/div>\n
\n\u307e\u305f\u3001\u3053\u306e\u5747\u7b49\u5272\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u90fd\u9053\u5e9c\u770c\u3001\u5404\u5e02\u753a\u6751\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/div>\n
\n <\/div>\n
\n  \u5747\u7b49\u5272\u984d\u3000\uff1d\u3000\uff08\u3000\u7a0e\u7387\uff08\u5e74\u984d\uff09\u3000×\u3000\u4e8b\u52d9\u6240\u7b49\u3092\u6709\u3057\u3066\u3044\u305f\u6708\u6570\u3000\uff09\u3000÷\u300012<\/div>\n
\n  (100\u5186\u672a\u6e80\u5207\u308a\u6368\u3066)<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\u3053\u3053\u307e\u3067\u3001\u6cd5\u4eba\u7a0e\u5272\u3068\u5747\u7b49\u5272\u984d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001<\/div>\n
\n\u305d\u308c\u306b\u30d7\u30e9\u30b9\u3057\u3066\u3001\u770c\u3084\u5e02\u306b\u3088\u3063\u3066\u306f\u3001\u72ec\u81ea\u306e\u7a0e\u3092\u8a2d\u3051\u3066\u3044\u308b\u3068\u3053\u308d\u3082\u3042\u308a\u307e\u3059\u3002<\/div>\n
\n\u3053\u3053\u3067\u306f\u3001\uff12\u3064\u307b\u3069\u7d39\u4ecb\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u300c\u6a2a\u6d5c\u307f\u3069\u308a\u7a0e\u300d<\/div>\n
\n <\/div>\n
\n  \u30fb\u6a2a\u6d5c\u5e02\u3067\u306f\u3001\u5e02\u57df\u306e\u7dd1\u306e\u6e1b\u5c11\u306b\u6b6f\u6b62\u3081\u3092\u304b\u3051\u3001<\/div>\n
\n\u3000\u7dd1\u8c4a\u304b\u306a\u307e\u3061\u6a2a\u6d5c\u3092\u6b21\u4e16\u4ee3\u306b\u7d99\u627f\u3059\u308b\u305f\u3081\u306b\u3001<\/div>\n
\n  \u300c\u6a2a\u6d5c\u307f\u3069\u308a\u30a2\u30c3\u30d7\u8a08\u753b\u306e\u65b0\u898f\u30fb\u62e1\u5145\u65bd\u7b56\u300d\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u307e\u3059\u3002<\/div>\n
\n\u3000\u305d\u306e\u305f\u3081\u306e\u8ca1\u6e90\u306e\u4e00\u90e8\u3068\u3057\u3066\u5e73\u621021\u5e74\u5ea6\u304b\u3089\u300c\u6a2a\u6d5c\u307f\u3069\u308a\u7a0e\u300d\u3068<\/span>\u3044\u3046\u3082\u306e\u304c<\/span><\/div>\n
\n\u3000\u5b9f\u65bd\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span>\u3053\u306e\u300c\u6a2a\u6d5c\u307f\u3069\u308a\u7a0e\u300d\u306f\u3001\u500b\u4eba\u5e02\u6c11\u7a0e\u3068\u6cd5\u4eba\u5e02\u6c11\u7a0e\u306e<\/span><\/div>\n
\n\u3000\u5747\u7b49\u5272\u3078\u4e0a\u4e57\u305b\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/span><\/div>\n
\n <\/div>\n
\n \u3000\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001<\/div>\n
\n  \u5e73\u621021\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621031\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u5206\u306b\u5bfe\u3057\u3066\u3001<\/div>\n
\n  \u5747\u7b49\u5272\u7a0e\u7387\u306e\uff19\uff05\u304c\u4e0a\u4e57\u305b\u3055\u308c\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n  \u4f8b\u3048\u3070\u3001\u6a2a\u6d5c\u5e02\u3067\u306f\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u304c\uff11\u5343\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u5f93\u696d\u54e1\u6570\uff15\uff10\u4eba\u4ee5\u4e0b\u306e\u5834\u5408\u3001<\/div>\n
\n  \u5747\u7b49\u5272\u306e\u6a19\u6e96\u7a0e\u7387\uff08\u5e74\u984d\uff09\u306f50,000\u5186\u306a\u306e\u3067\u3001\u6a2a\u6d5c\u307f\u3069\u308a\u7a0e\u3092\u542b\u3080\u306854,500\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u300c\u9759\u5ca1\u770c\u68ee\u6797\u3082\u308a\u3065\u304f\u308a\u770c\u6c11\u7a0e\u300d<\/div>\n
\n <\/div>\n
\n\u30fb\u9759\u5ca1\u770c\u3067\u306f\u3001\u8fd1\u5e74\u306e\u793e\u4f1a\u7684\u3001\u7d4c\u6e08\u7684\u306a\u8981\u56e0\u7b49\u306b\u3088\u308a\u68ee\u6797\u306e\u8352\u5ec3\u304c\u9032\u884c\u3057\u3064\u3064\u3042\u308a\u3001<\/div>\n
\n   \u770c\u6c11\u751f\u6d3b\u3078\u306e\u69d8\u3005\u306a\u5f71\u97ff\u304c\u61f8\u5ff5\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u8352\u5ec3\u3057\u305f\u68ee\u6797\u3092\u6574\u5099\u3057\u3001<\/div>\n
\n   \u68ee\u306e\u529b\u3092\u56de\u5fa9\u3055\u305b\u308b\u300c\u68ee\u306e\u529b\u518d\u751f\u4e8b\u696d\u300d\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u8ca1\u6e90\u3068\u3057\u3066\u3001<\/div>\n
\n   \u5e73\u621018\u5e74\u5ea6\u304b\u3089\u300c\u68ee\u6797\u3082\u308a\u3065\u304f\u308a\u770c\u6c11\u7a0e\u300d\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n   \u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001<\/div>\n
\n   \u5e73\u621018\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621028\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u5206\u306b\u5bfe\u3057\u3066\u3001<\/div>\n
\n   \u5747\u7b49\u5272\u984d\u6a19\u6e96\u7a0e\u7387\u306e\uff15\uff05\u304c\u4e0a\u4e57\u305b\u3055\u308c\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u3000\u4f8b\u3048\u3070\u3001\u9759\u5ca1\u770c\u3067\u306f\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u304c\uff11\u5343\u4e07\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306e\u5834\u5408\u3001<\/div>\n
\n\u3000\u5747\u7b49\u5272\u306e\u6a19\u6e96\u7a0e\u7387\uff08\u5e74\u984d\uff09\u306f20,000 \u5186\u306a\u306e\u3067\u3001<\/div>\n
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\n <\/div>\n
\n <\/div>\n
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