{"id":3035,"date":"2015-11-10T09:12:54","date_gmt":"2015-11-10T09:12:54","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/post_14\/"},"modified":"2023-03-27T13:04:23","modified_gmt":"2023-03-27T04:04:23","slug":"post_14","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/post_14\/","title":{"rendered":"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3067\u5e74\u672b\u8abf\u6574\u304c\u5909\u308f\u308b\uff1f\uff1f"},"content":{"rendered":"<p>\n<br \/>\n\u305d\u308d\u305d\u308d\u3001\u7686\u69d8\u306e\u304a\u624b\u5143\u306b\u306f\u5e74\u672b\u8abf\u6574\u66f8\u985e\u304c\u5c4a\u3044\u3066\u3044\u308b\u3053\u3068\u3060\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u524d\u56de\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u306b\u7d9a\u304d\u307e\u3057\u3066\u3001<br \/>\n\u4eca\u56de\u306f\u5236\u5ea6\u5c0e\u5165\u306b\u3042\u305f\u3063\u3066\u5e74\u672b\u8abf\u6574\u306b\u52a0\u308f\u308b\u5909\u66f4\u3084<br 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\/>\n\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u308b\u3068\u3053\u306e\u66f8\u985e\u306b\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u5165\u6b04\u304c\u8a2d\u3051\u3089\u308c\u3001<br \/>\n\u81ea\u5206\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u4ee5\u5916\u306b\u3082<ins>\u6276\u990a\u89aa\u65cf\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u304c\u5fc5\u8981<\/ins>\u3067\u3059\u3002<\/p>\n<p>\n\u5e73\u621028\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b<\/p>\n<p>&darr;<\/p>\n<p><a href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/kisairei_h28.pdf\">http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/kisairei_h28.pdf<\/a><\/p>\n<p>\n&nbsp;&nbsp;&nbsp; \u3010\u6ce8\u3011\u539f\uff06\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u3067\u306f\u3001<br 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&nbsp;<ins>\u81ea\u5206\u3067\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\u307e\u3067\u3092\u8a18\u5165\u3059\u308b\u66f8\u985e<\/ins>\u3067\u3059\u3002<\/p>\n<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u308b\u3068\u3001\u3053\u306e\u66f8\u985e\u306b\u3082\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp; \u3010\u6ce8\u3011\u539f\uff06\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u3067\u306f\u3001<br \/>\n\u3000\u3000\u3000 &nbsp;\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u306f\u305b\u305a\u306b\u5225\u306e\u69d8\u5f0f\u306b\u3054\u8a18\u5165\u3092\u3057\u3066\u9802\u304f\u7ba1\u7406\u65b9\u6cd5\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u25c6\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<br 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href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/kisairei_h27_05.pdf\">http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/kisairei_h27_05.pdf<\/a><\/p>\n<p>\n\u3010\u6ce8\u3011\u539f\uff06\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u3067\u306f\u3001<br \/>\n\u3000\u3000\u3000\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u306f\u305b\u305a\u306b\u5225\u306e\u69d8\u5f0f\u306b\u3054\u8a18\u5165\u3092\u3057\u3066\u9802\u304f\u7ba1\u7406\u65b9\u6cd5\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\n\u25c6\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<br \/>\n\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u3067\u552f\u4e00\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u304c\u8981\u3089\u306a\u3044\u66f8\u985e\u304c<br \/>\n\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u3067\u3059\u3002<br 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