{"id":3060,"date":"2016-05-10T12:23:05","date_gmt":"2016-05-10T12:23:05","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/post_25\/"},"modified":"2023-03-27T13:04:22","modified_gmt":"2023-03-27T04:04:22","slug":"post_25","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/post_25\/","title":{"rendered":"\u6c17\u6301\u3061\u3068\u66f8\u985e\u3092\u63d0\u51fa\u3057\u3088\u3046\uff01\uff1f\u5bc4\u4ed8\u91d1\u3068\u63a7\u9664\u306e\u8a71"},"content":{"rendered":"<p>\n&nbsp;<\/p>\n<p>\n\u5148\u65e5\u767a\u751f\u3057\u307e\u3057\u305f\u3001\u5e73\u621028\u5e74\u718a\u672c\u5730\u9707\u306b\u3088\u3063\u3066<br \/>\n\u88ab\u5bb3\u306b\u906d\u308f\u308c\u305f\u7686\u69d8\u306b\u5fc3\u3088\u308a\u304a\u898b\u821e\u3044\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<br 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\/>\n\u3000\u5bc4\u9644\u91d1\u63a7\u9664\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6b21\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\u304b\u3001<br \/>\n\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u63d0\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>(1)\u3000\u5bc4\u9644\u3057\u305f\u56e3\u4f53\u306a\u3069\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u9818\u53ce\u66f8\u306a\u3069<br \/>\n(2)\u3000 (1)\u306e\u9818\u53ce\u66f8\u306a\u3069\u306e\u307b\u304b\u3001\u6b21\u306b\u63b2\u3052\u308b\u66f8\u985e<\/p>\n<p>\u30a4\u3001\u5730\u65b9\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u306e\u3046\u3061\u3001\u4e00\u5b9a\u306e\u696d\u52d9\u3092\u4e3b\u305f\u308b\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001<br \/>\n\u3000 &nbsp;\u5730\u65b9\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u6cd5\u7b2c6\u6761\u7b2c3\u9805\u306b\u898f\u5b9a\u3059\u308b\u8a2d\u7acb\u56e3\u4f53\u306e\u305d\u306e\u65e8\u3092<br \/>\n\u3000 &nbsp;\u8a3c\u660e\u3059\u308b\u66f8\u985e\u306e\u5199\u3057\u3068\u3057\u3066\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u3082\u306e<br \/>\n\u30ed\u3001\u7279\u5b9a\u516c\u76ca\u5897\u9032\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u5b9a\u516c\u76ca\u5897\u9032\u6cd5\u4eba\u3067\u3042\u308b\u65e8\u306e\u8a3c\u660e\u66f8\u306e\u5199\u3057<br \/>\n\u30cf\u3001\u7279\u5b9a\u516c\u76ca\u4fe1\u8a17\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u5b9a\u516c\u76ca\u4fe1\u8a17\u3067\u3042\u308b\u3053\u3068\u306e\u8a8d\u5b9a\u66f8\u306e\u5199\u3057<br \/>\n\u30cb\u3001\u653f\u6cbb\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u5bc4\u9644\u91d1\u306e\u3046\u3061\u3001\u4e00\u5b9a\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001<br \/>\n&nbsp; 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\/>\n\u3000\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u78ba\u8a8d\u3055\u308c\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u3000\u4f8b\u3048\u3070\u3001\u6b21\u306e\u66f8\u985e\u304c\u5bc4\u9644\u3057\u305f\u3053\u3068\u3092\u8a3c\u3059\u308b\u66f8\u985e\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>1\u3001\u770c\u707d\u5bb3\u5bfe\u7b56\u672c\u90e8\u3084\u7fa9\u63f4\u91d1\u914d\u5206\u59d4\u54e1\u4f1a\u7b49\u304c\u767a\u884c\u3059\u308b\u53d7\u9818\u8a3c<br \/>\n2\u3001\u65e5\u672c\u8d64\u5341\u5b57\u793e\u7b49\u304c\u767a\u884c\u3059\u308b\u53d7\u9818\u8a3c\u53c8\u306f\u52df\u91d1\u56e3\u4f53\u306e\u9810\u308a\u8a3c<br \/>\n3\u3001\u90f5\u4fbf\u632f\u66ff\u3067\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u534a\u5238(\u53d7\u9818\u8a3c)<br \/>\n\u3000\u3000(\u305d\u306e\u632f\u8fbc\u53e3\u5ea7\u304c\u7fa9\u63f4\u91d1\u306e\u53d7\u4ed8\u5c02\u7528\u53e3\u5ea7\u3067\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u307e\u3059\u3002)<br \/>\n4\u3001\u9280\u884c\u632f\u8fbc\u307f\u3067\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u632f\u8fbc\u7968\u306e\u63a7\u3048<br \/>\n\u3000\u3000(\u305d\u306e\u632f\u8fbc\u53e3\u5ea7\u304c\u7fa9\u63f4\u91d1\u306e\u53d7\u4ed8\u5c02\u7528\u53e3\u5ea7\u3067\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u307e\u3059\u3002)<br \/>\n\u203b3\u30014\u306e\u5834\u5408\u3001\u500b\u4eba\u306e\u5bc4\u9644\u8005\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u306f\u3001<br \/>\n\u3000\u52df\u91d1\u8981\u7db1\u3001\u52df\u91d1\u8da3\u610f\u66f8\u3001\u65b0\u805e\u5831\u9053\u3001\u52df\u91d1\u56e3\u4f53\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u5199\u3057\u306a\u3069\u3001<br \/>\n\u3000\u7fa9\u63f4\u91d1\u3092\u632f\u308a\u8fbc\u3093\u3060\u53e3\u5ea7\u304c\u7fa9\u63f4\u91d1\u306e\u53d7\u4ed8\u5c02\u7528\u53e3\u5ea7\u3067\u3042\u308b\u3053\u3068\u304c\u5206\u304b\u308b\u8cc7\u6599\u3092\u3001<br \/>\n\u3000\u90f5\u4fbf\u632f\u66ff\u3067\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u534a\u5238(\u53d7\u9818\u8a3c)\u3084\u9280\u884c\u632f\u8fbc\u3067\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u632f\u8fbc\u7968\u306e\u63a7\u3048<br \/>\n\u3000\u3068\u4f75\u305b\u3066\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u53c8\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u63d0\u51fa\u306e\u969b\u306b\u63d0\u793a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u3000\u6cd5\u4eba\u306e\u5bc4\u9644\u8005\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u66f8\u985e\u3068\u3057\u3066\u4fdd\u5b58\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u3000<br \/>\n\u3000\u306a\u304a\u3001\u65e5\u672c\u8d64\u5341\u5b57\u793e\u306e\u300c\u6771\u5317\u95a2\u6771\u5927\u9707\u707d\u7fa9\u63f4\u91d1\u300d\u53e3\u5ea7\u3001<br \/>\n\u3000\u4e2d\u592e\u5171\u540c\u52df\u91d1\u4f1a\u306e\u300c\u5404\u770c\u306e\u88ab\u707d\u8005\u306e\u751f\u6d3b\u518d\u5efa\u306e\u305f\u3081\u306e\u7fa9\u63f4\u91d1\u300d\u53ca\u3073<br \/>\n\u3000\u300c\u5730\u9707\u707d\u5bb3\u306b\u304a\u3051\u308b\u30dc\u30e9\u30f3\u30c6\u30a3\u30a2\u30fbNPO\u6d3b\u52d5\u652f\u63f4\u306e\u305f\u3081\u306e\u52df\u91d1\u300d\u53e3\u5ea7\u3078\u306e<br \/>\n\u3000\u5bc4\u9644\u91d1\u306b\u3064\u3044\u3066\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u3010\u6cd5\u4eba\u3068\u3057\u3066\u5bc4\u4ed8\u3055\u308c\u305f\u5834\u5408\u3011<br \/>\n\u3000\u6cd5\u4eba\u304c\u652f\u51fa\u3057\u305f\u5bc4\u4ed8\u91d1\u306f\u3001\u305d\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u4e00\u90e8\u306f<br 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