{"id":3076,"date":"2011-10-05T20:19:54","date_gmt":"2011-10-05T20:19:54","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/kessankakekomi\/"},"modified":"2023-03-27T13:04:26","modified_gmt":"2023-03-27T04:04:26","slug":"kessankakekomi","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/zeimu\/kessankakekomi\/","title":{"rendered":"\u6c7a\u7b97\u3092\u304a\u6025\u304e\u306e\u65b9\u304a\u307e\u304b\u305b\u4e0b\u3055\u3044\uff01\u3010\u6c7a\u7b97\u99c6\u3051\u3053\u307f\u5bfa\u3011"},"content":{"rendered":"<p><img decoding=\"async\" src=\"\/blogimg\/kessankakekomi_top.png\" alt=\"\u6c7a\u7b97\u99c6\u3051\u3053\u307f\u5bfa\" hspace=\"0\" vspace=\"0\" \/><\/p>\n<p><img decoding=\"async\" src=\"\/blogimg\/kessankakekomi_read00.png\" alt=\"\u3053\u3093\u306a\u65b9\u306f\u3001\u305c\u3072\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\uff01\"  hspace=\"0\" vspace=\"0\" \/><br \/>\n<\/p>\n<h3><img loading=\"lazy\" decoding=\"async\" src=\"\/blogimg\/kessankakekomi01.png\" alt=\"\u2460\u4f1a\u793e\u306f\u3064\u304f\u3063\u305f\u3051\u308c\u3069\u3001\u9818\u53ce\u66f8\u306e\u6574\u7406\u304c\u4f55\u3082\u3067\u304d\u3066\u3044\u306a\u3044\uff01\" width=\"630\" height=\"70\" hspace=\"0\" vspace=\"0\" \/><\/h3>\n<p><img decoding=\"async\" src=\"\/blogimg\/kessankakekomi_read01.png\" alt=\"\u6c17\u304c\u3064\u3044\u305f\u3089\u3001\u6c7a\u7b97\u307e\u3067\u3001\u3042\u30681\u6708\u3002\" hspace=\"0\" vspace=\"0\" \/><\/p>\n<p>\n\u9752\u8272\u7533\u544a\u306e\u5c4a\u51fa\u306a\u3069\u3001\u63d0\u51fa\u671f\u9650\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u671f\u9650\u8a2d\u7acb\u521d\u5e74\u5ea6\u306e\u5834\u5408\u306f\u3001\u6c7a\u7b97\u6708\u307e\u3067\u306b\u63d0\u51fa\u3059\u308c\u3070\u9593\u306b\u5408\u3046\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u9818\u53ce\u66f8\u306e\u6574\u7406\u306a\u3069\u3001\u5f0a\u4e8b\u52d9\u6240\u304c\u307e\u3068\u3081\u3066\u884c\u3044\u3001\u529b\u6280\u3067\u6c7a\u7b97\u3092\u307e\u3068\u3081\u307e\u3059\u3002<br \/>\n\u4eca\u5f8c\u306e\u3053\u3068\u306f\u3001\u305d\u308c\u304b\u3089\u3086\u3063\u304f\u308a\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n<span class=\"blue\">\u5f0a\u793e\u3067\u306f\u3001\u3055\u304b\u306e\u307c\u3063\u3066\u9867\u554f\u6599\u3092\u3044\u305f\u3060\u304f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u9867\u554f\u6599\u3092\u3044\u305f\u3060\u304f\u306e\u306f\u3001\u5951\u7d04\u3057\u305f\u6708\u4ee5\u964d\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002<\/span><br \/>\n\u3055\u304b\u306e\u307c\u3063\u3066\u5165\u529b\u4ee3\u884c\u3092\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u67081\u4e07\u5186\uff08\u8a73\u7d30\u306f\u6599\u91d1\u8868\u3092\u53c2\u7167\uff09\u306e\u8a18\u5e33\u4ee3\u884c\u6599\u3092\u3044\u305f\u3060\u304d\u307e\u3059\u3002\n<\/p>\n<p><\/p>\n<h2>\u3054\u6599\u91d1 &#8211; \u9818\u53ce\u66f8\u306e\u6574\u7406\u304c\u4f55\u3082\u3067\u304d\u3066\u3044\u306a\u3044\u5834\u5408\uff08\u521d\u5e74\u5ea6\uff09<\/h2>\n<table width=\"610\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tr bgcolor=\"#D2FFFF\">\n<td width=\"197\">\n<div align=\"center\"><strong>\u5185\u5bb9<\/strong><\/div>\n<\/td>\n<td width=\"140\">\n<div align=\"center\"><strong>\u91d1\u984d<\/strong><\/div>\n<\/td>\n<td width=\"239\">\n<div align=\"center\"><strong>\u5099\u8003<\/strong><\/div>\n<\/td>\n<\/tr>\n<tr bgcolor=\"#FFF4C8\">\n<td colspan=\"4\"><strong>\u6c7a\u7b97<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u7a0e\u52d9\u7533\u544a\u6599\uff08\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u7a0e\uff09<\/td>\n<td>\n<div align=\"right\">200,000\u5186<\/div>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr bgcolor=\"#FFF4C8\">\n<td colspan=\"4\"><strong>\u6cd5\u5b9a\u8abf\u66f8\u4f5c\u6210\u6599<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u5e74\u672b\u8abf\u6574\u8a08\u7b97<\/td>\n<td>\n<div align=\"right\">0\u5186<\/div>\n<\/td>\n<td>\u30b5\uff0d\u30d3\u30b9\u3068\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u6cd5\u5b9a\u8abf\u66f8\u4f5c\u6210\u6599<\/td>\n<td>\n<div align=\"right\">0\u5186<\/div>\n<\/td>\n<td>\u30b5\uff0d\u30d3\u30b9\u3068\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr bgcolor=\"#FFF4C8\">\n<td colspan=\"4\"><strong>\u30aa\u30d7\u30b7\u30e7\u30f3<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u8a18\u5e33\u4ee3\u884c\u6599<\/td>\n<td>\n<div align=\"right\">10,000\u5186<\/div>\n<\/td>\n<td>1\u6708\u306b\u3064\u304d\u30021\u30f6\u6708100\u4ed5\u8a33\u307e\u3067\u3002100\u4ed5\u8a33\u4ee5\u4e0a\u306f50\u4ed5\u8a33\u306b\u3064\u304d5,000\u5186\u3002<\/td>\n<\/tr>\n<\/table>\n<p>\u203b\u5168\u3066\u6d88\u8cbb\u7a0e\u5225<\/p>\n<p>\n<a href=\"\/zeimu\/ryoukin.html\" >\u203b2\u5e74\u76ee\u4ee5\u964d\u306f\u3001\u901a\u5e38\u6599\u91d1\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/a>\n<\/p>\n<p><\/p>\n<p>&nbsp;<\/p>\n<p><\/p>\n<h3><img loading=\"lazy\" decoding=\"async\" src=\"\/blogimg\/kessankakekomi02.png\" alt=\"\u2461\u53bb\u5e74\u307e\u3067\u983c\u3093\u3067\u3044\u305f\u7a0e\u7406\u58eb\u3092\u65ad\u3063\u3066\u3057\u307e\u3063\u305f\u3002\" width=\"630\" height=\"70\" hspace=\"0\" vspace=\"0\" \/><\/h3>\n<p><img decoding=\"async\" src=\"\/blogimg\/kessankakekomi_read02.png\" alt=\"\u65b0\u3057\u3044\u7a0e\u7406\u58eb\u3092\u63a2\u3057\u3066\u3044\u308b\u306e\u3060\u3051\u308c\u3069\u3001\u306a\u304b\u306a\u304b\u3088\u3044\u4eba\u306b\u5de1\u308a\u5408\u3048\u306a\u3044\u3002\" hspace=\"0\" vspace=\"0\" \/><\/p>\n<p>\n\u4f1a\u8a08\u4e8b\u52d9\u6240\u304c\u5909\u308f\u3063\u305f\u305f\u3081\u306b\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u3078\u306e\u5165\u529b\u304c\u5168\u304f\u51fa\u6765\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u3082\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002<span class=\"blue\">\u5f0a\u4e8b\u52d9\u6240\u304c\uff11\u5e74\u5206\u306e\u8cc7\u6599\u3092\u304a\u9810\u304b\u308a\u3057\u3066\u3001\u5165\u529b\u4ee3\u884c\u3044\u305f\u3057\u307e\u3059\u3002<\/span><br \/>\n\u5f0a\u793e\u3067\u306f\u3001\u3055\u304b\u306e\u307c\u3063\u3066\u9867\u554f\u6599\u3092\u3044\u305f\u3060\u304f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u9867\u554f\u6599\u3092\u3044\u305f\u3060\u304f\u306e\u306f\u3001\u5951\u7d04\u3057\u305f\u6708\u4ee5\u964d\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002<br \/>\n\u3055\u304b\u306e\u307c\u3063\u3066\u5165\u529b\u4ee3\u884c\u3092\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u67081\u4e07\u5186\uff08\u8a73\u7d30\u306f\u6599\u91d1\u8868\u3092\u53c2\u7167\uff09\u306e\u8a18\u5e33\u4ee3\u884c\u6599\u3092\u3044\u305f\u3060\u304d\u307e\u3059\u3002\n<\/p>\n<p><\/p>\n<h2>\u3054\u6599\u91d1 &#8211; \u53bb\u5e74\u307e\u3067\u983c\u3093\u3067\u3044\u305f\u7a0e\u7406\u58eb\u3092\u65ad\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\uff08\u521d\u5e74\u5ea6\uff09<\/h2>\n<table width=\"610\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tr bgcolor=\"#D2FFFF\">\n<td width=\"197\">\n<div align=\"center\"><strong>\u5185\u5bb9<\/strong><\/div>\n<\/td>\n<td width=\"140\">\n<div align=\"center\"><strong>\u91d1\u984d<\/strong><\/div>\n<\/td>\n<td width=\"239\">\n<div align=\"center\"><strong>\u5099\u8003<\/strong><\/div>\n<\/td>\n<\/tr>\n<tr bgcolor=\"#FFF4C8\">\n<td colspan=\"4\"><strong>\u6c7a\u7b97<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u7a0e\u52d9\u7533\u544a\u6599\uff08\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u7a0e\uff09<\/td>\n<td>\n<div align=\"right\">300,000\u5186<\/div>\n<\/td>\n<td>\u4e8b\u696d\u898f\u6a21\u306b\u3088\u308a\u3054\u76f8\u8ac7\u3068\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr bgcolor=\"#FFF4C8\">\n<td colspan=\"4\"><strong>\u6d88\u8cbb\u7a0e\u7533\u544a<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u7c21\u6613\u8ab2\u7a0e\u306e\u5834\u5408<\/td>\n<td>\n<div align=\"right\">30,000\u5186<\/div>\n<\/td>\n<td  rowspan=\"2\">\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u51fa\u306e\u72b6\u6cc1\u306b\u3088\u308a\u3069\u3061\u3089\u304b\u306e\u65b9\u6cd5\u306b\u3088\u308b\u7533\u544a\u3068\u306a\u308a\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u539f\u5247\u8ab2\u7a0e\u306e\u5834\u5408<\/td>\n<td>\n<div align=\"right\">60,000\u5186<\/div>\n<\/td>\n<\/tr>\n<tr bgcolor=\"#FFF4C8\">\n<td colspan=\"4\"><strong>\u305d\u306e\u4ed6<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u5e74\u672b\u8abf\u6574\u8a08\u7b97<\/td>\n<td>\n<div align=\"right\">10,000\u5186<\/div>\n<\/td>\n<td>5\u540d\u307e\u3067\u30025\u540d\uff5e\uff202,000\u5186\/\u4eba\u3002<br \/>\n\uff08\u5e02\u533a\u753a\u6751\u3078\u306e\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u63d0\u51fa\u542b\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u6cd5\u5b9a\u8abf\u66f8\u4f5c\u6210\u6599<\/td>\n<td>\n<div align=\"right\">10,000\u5186\u301c<\/div>\n<\/td>\n<td>\u5831\u916c\u306e\u652f\u6255\u8abf\u66f85\u540d\uff5e\uff201,000\u5186\/\u4eba\u3002<br \/>\n\u203b\u4e8b\u696d\u898f\u6a21\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u511f\u5374\u8cc7\u7523\u7a0e\u7533\u544a\u6599<\/td>\n<td>\n<div align=\"right\">10,000\u5186<\/div>\n<\/td>\n<td>\u4e00\u5e02\u533a\u753a\u6751\u306b\u3064\u304d\u3002<br \/>\n\u203b\u4e8b\u696d\u898f\u6a21\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr bgcolor=\"#FFF4C8\">\n<td colspan=\"4\"><strong>\u30aa\u30d7\u30b7\u30e7\u30f3<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u8a18\u5e33\u4ee3\u884c\u6599<\/td>\n<td>\n<div align=\"right\">10,000\u5186<\/div>\n<\/td>\n<td>1\u6708\u306b\u3064\u304d\u30021\u30f6\u6708100\u4ed5\u8a33\u307e\u3067\u3002100\u4ed5\u8a33\u4ee5\u4e0a\u306f\u8981\u76f8\u8ac7\u3002<\/td>\n<\/tr>\n<\/table>\n<p>\u203b\u5168\u3066\u6d88\u8cbb\u7a0e\u5225<\/p>\n<p>\n<a href=\"\/zeimu\/ryoukin.html\" >\u203b2\u5e74\u76ee\u4ee5\u964d\u306f\u3001\u901a\u5e38\u6599\u91d1\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/a>\n<\/p>\n<p>&nbsp;<\/p>\n<p><\/p>\n<h3><img loading=\"lazy\" decoding=\"async\" src=\"\/blogimg\/kessankakekomi03.png\" alt=\"\u2462\u6065\u305a\u304b\u3057\u3044\u3051\u308c\u3069\u3001\u4f1a\u793e\u3092\u3064\u304f\u3063\u3066\u304b\u3089\u4e00\u5ea6\u3082\u7533\u544a\u3057\u305f\u3053\u3068\u304c\u306a\u3044\u3002\" width=\"630\" height=\"70\" hspace=\"0\" vspace=\"0\" \/><\/h3>\n<p><img decoding=\"async\" src=\"\/blogimg\/kessankakekomi_read03.png\" alt=\"\u58f2\u4e0a\u306f300\u4e07\u5186\u3050\u3089\u3044\u3060\u3057\u3001\u8d64\u5b57\u306b\u6c7a\u307e\u3063\u3066\u3044\u308b\u304b\u3089\u3001\u3064\u3044\u3064\u3044\u653e\u3063\u305f\u3089\u304b\u3057\u306b\u3057\u3066\u3057\u307e\u3063\u305f\u3002\" hspace=\"0\" vspace=\"0\" \/><\/p>\n<p>\n\u5f0a\u793e\u3067\u306f\u3001\u3055\u304b\u306e\u307c\u3063\u3066\u9867\u554f\u6599\u3092\u3044\u305f\u3060\u304f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u9867\u554f\u6599\u3092\u3044\u305f\u3060\u304f\u306e\u306f\u3001\u5951\u7d04\u3057\u305f\u6708\u4ee5\u964d\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002<br \/>\n\u3055\u304b\u306e\u307c\u3063\u3066\u5165\u529b\u4ee3\u884c\u3092\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u67081\u4e07\u5186\uff08\u8a73\u7d30\u306f\u6599\u91d1\u8868\u3092\u53c2\u7167\uff09\u306e\u8a18\u5e33\u4ee3\u884c\u6599\u3092\u3044\u305f\u3060\u304d\u307e\u3059\u3002<br \/>\n\u4f1a\u793e\u304c\u8d64\u5b57\u306e\u5834\u5408\u306b\u306f\u30011\u5e74\u306b\u3064\u304d\uff17\u4e07\u5186\u306e\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3060\u3051\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u58f2\u4e0a\u304c1000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<span class=\"blue\">\u3082\u3063\u3068\u3082\u7a0e\u91d1\u304c\u5b89\u304f\u306a\u308b\u65b9\u6cd5\u3092\u63d0\u6848\u3044\u305f\u3057\u307e\u3059\u306e\u3067\u3001\u307e\u305a\u306f\u5f0a\u4e8b\u52d9\u6240\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/span>\n<\/p>\n<p><\/p>\n<h2>\u3054\u6599\u91d1 &#8211; \u4f1a\u793e\u3092\u3064\u304f\u3063\u3066\u304b\u3089\u4e00\u5ea6\u3082\u7533\u544a\u3057\u305f\u3053\u3068\u304c\u306a\u3044\u5834\u5408\uff08\u904e\u53bb\u5206\uff09<\/h2>\n<table width=\"610\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tr bgcolor=\"#D2FFFF\">\n<td width=\"197\">\n<div align=\"center\"><strong>\u5185\u5bb9<\/strong><\/div>\n<\/td>\n<td width=\"140\">\n<div align=\"center\"><strong>\u91d1\u984d<\/strong><\/div>\n<\/td>\n<td width=\"239\">\n<div align=\"center\"><strong>\u5099\u8003<\/strong><\/div>\n<\/td>\n<\/tr>\n<tr bgcolor=\"#FFF4C8\">\n<td colspan=\"4\"><strong>\u6c7a\u7b97<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u7a0e\u52d9\u7533\u544a\u6599\uff08\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u7a0e\uff09<\/td>\n<td>\n<div align=\"right\">120,000\u5186<\/div>\n<\/td>\n<td>\u4e00\u5e74\u306b\u3064\u304d\u3002\u4e8b\u696d\u898f\u6a21\u306b\u3088\u308a\u3054\u76f8\u8ac7\u3068\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u7533\u544a\u306e\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306f\u5225\u9014\u898b\u7a4d\u3002<\/td>\n<\/tr>\n<tr bgcolor=\"#FFF4C8\">\n<td colspan=\"4\"><strong>\u6cd5\u5b9a\u8abf\u66f8<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u5e74\u672b\u8abf\u6574\u8a08\u7b97<\/td>\n<td>\n<div align=\"right\">10,000\u5186<\/div>\n<\/td>\n<td>5\u540d\u307e\u3067\u30025\u540d\uff5e\uff202,000\u5186\/\u4eba\u3002<br \/>\n\uff08\u5e02\u533a\u753a\u6751\u3078\u306e\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u63d0\u51fa\u542b\uff09\n<\/td>\n<\/tr>\n<tr>\n<td>\u6cd5\u5b9a\u8abf\u66f8\u4f5c\u6210\u6599<\/td>\n<td>\n<div align=\"right\">10,000\u5186\u301c<\/div>\n<\/td>\n<td>\u5831\u916c\u306e\u652f\u6255\u8abf\u66f85\u540d\uff5e\uff201,000\u5186\/\u4eba\u3002<br \/>\n\u203b\u4e8b\u696d\u898f\u6a21\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr bgcolor=\"#FFF4C8\">\n<td colspan=\"4\"><strong>\u30aa\u30d7\u30b7\u30e7\u30f3<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u8a18\u5e33\u4ee3\u884c\u6599<\/td>\n<td>\n<div align=\"right\">10,000\u5186<\/div>\n<\/td>\n<td>1\u6708\u306b\u3064\u304d\u30021\u30f6\u6708100\u4ed5\u8a33\u307e\u3067\u3002100\u4ed5\u8a33\u4ee5\u4e0a\u306f\u8981\u76f8\u8ac7\u3002<\/td>\n<\/tr>\n<\/table>\n<p>\u203b\u5168\u3066\u6d88\u8cbb\u7a0e\u5225<\/p>\n<p>\n<a href=\"\/zeimu\/ryoukin.html\" 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