{"id":3091,"date":"2017-04-27T08:56:26","date_gmt":"2017-04-27T08:56:26","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/post_44\/"},"modified":"2023-03-27T13:04:22","modified_gmt":"2023-03-27T04:04:22","slug":"post_44","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/post_44\/","title":{"rendered":"\u624b\u7d9a\u304d\u306f\u7c21\u5358\uff01\u6c7a\u7b97\u671f\u5909\u66f4\u3067\u7bc0\u7a0e\uff1f\uff01"},"content":{"rendered":"<div>\n\u307f\u306a\u3055\u307e\u306e\u4f1a\u793e\u306e\u6c7a\u7b97\u671f\u306f\u4f55\u6708\u3067\u3059\u304b\uff1f<\/div>\n<div>\n\u6c7a\u7b97\u671f\u306f\u8a2d\u7acb\u306e\u6642\u306b\u6c7a\u3081\u308b\u3082\u306e\u3067\u3059\u304c\u3001<\/div>\n<div>\n\u5341\u5206\u306b\u691c\u8a0e\u3057\u3066\u6c7a\u3081\u305f\u65b9\u3001\u3044\u308f\u308c\u308b\u304c\u307e\u307e\u306b\u6c7a\u3081\u305f\u65b9\u3001<\/div>\n<div>\n\u6d88\u8cbb\u7a0e\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u6700\u5927\u306b\u4eab\u53d7\u3059\u308b\u305f\u3081\u3001\u81ea\u7136\u3068\u305d\u306e\u6708\u306b\u306a\u3063\u305f\u65b9<\/div>\n<div>\n\u3044\u308d\u3044\u308d\u3044\u3089\u3063\u3057\u3083\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3053\u306e\u6c7a\u7b97\u671f\u3002<\/div>\n<div>\n\u4f1a\u793e\u8a2d\u7acb\u6642\u306b\u6c7a\u3081\u305f\u3089\u5909\u66f4\u3067\u304d\u306a\u3044\u3068\u601d\u3063\u3066\u3044\u307e\u305b\u3093\u304b\uff1f<\/div>\n<div>\n\u5b9f\u306f\u8a2d\u7acb\u5f8c\u3082\u5909\u66f4\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3082\u610f\u5916\u3068\u7c21\u5358\u306b\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4eca\u56de\u306f\u6c7a\u7b97\u671f\u306e\u5909\u66f4\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u25c6\u4e8b\u696d\u5e74\u5ea6\u3068\u6c7a\u7b97\u671f\u25c6<\/div>\n<div>\n\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u30fb\u30fb\u30fb\u3000\u6c7a\u7b97\u3092\u3059\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u305f\u4e00\u5b9a\u306e\u671f\u9593\u3002<\/div>\n<div>\n\u300c\u6c7a\u7b97\u671f\u300d\u3000\u30fb\u30fb\u30fb\u3000\u4e00\u4e8b\u696d\u5e74\u5ea6\u306e\u533a\u5207\u308a\u306e\u6700\u7d42\u6708\u3002\u6c7a\u7b97\u6708\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4f1a\u793e\u306f\u8a2d\u7acb\u306e\u969b\u3001\u6c7a\u7b97\u671f\u3092\u81ea\u7531\u306b\u6c7a\u3081\u308b\u3053\u3068\u304c\u8a31\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/div>\n<div>\n\uff11\u5e74\u4ee5\u5185\u306e\u671f\u9593\u3067\u3042\u308c\u3070\u3001\u4e00\u4e8b\u696d\u5e74\u5ea6\u3092\u4f55\u6708\u304b\u3089\u4f55\u6708\u307e\u3067\u306b\u3057\u3066\u3082\uff2f\uff2b\u3067\u3059\u3002<\/div>\n<div>\n\u300c\uff14\u6708\uff11\u65e5\u304b\u3089\u7fcc\u5e74\uff13\u6708\uff13\uff11\u65e5\u307e\u3067\u300d\u3092\u4e00\u4e8b\u696d\u5e74\u5ea6\u3068\u3057\u3066\u3044\u308b\u4f1a\u793e\u306f\u6c7a\u7b97\u671f\u306f\uff13\u6708\u3002<\/div>\n<div>\n\u300c\uff11\uff10\u6708\uff11\u65e5\u304b\u3089\u7fcc\u5e74\uff19\u6708\uff13\uff10\u65e5\u307e\u3067\u300d\u3092\u4e00\u4e8b\u696d\u5e74\u5ea6\u3068\u3057\u3066\u3044\u308b\u4f1a\u793e\u306f\u6c7a\u7b97\u671f\u306f\uff19\u6708\u3002<\/div>\n<div>\n\u3053\u308c\u306f\u3054\u5b58\u77e5\u306e\u3068\u304a\u308a\u3067\u3059\u306d\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3061\u306a\u307f\u306b\u3001<\/div>\n<div>\n\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u3092\u5fc5\u305a\u6708\u672b\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff01\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u305b\u3093\u306e\u3067<\/div>\n<div>\n\u300c\uff13\u6708\uff13\uff11\u65e5\u307e\u3067\u300d\u3084\u300c\uff19\u6708\uff13\uff10\u65e5\u307e\u3067\u300d\u3067\u306f\u306a\u304f\u3001<\/div>\n<div>\n\u300c\uff13\u6708\uff11\uff15\u65e5\u307e\u3067\u300d\u3084\u300c\uff19\u6708\uff12\uff10\u65e5\u307e\u3067\u300d\u3068\u3059\u308b\u4f1a\u793e\u3082\u3042\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u66a6\u5e74\u5358\u4f4d\u306a\u306e\u3067\u3001\uff11\uff12\u6708\uff13\uff11\u65e5\u304c\u4e00\u3064\u306e\u533a\u5207\u308a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u25c6\u6c7a\u7b97\u671f\u306e\u5909\u66f4\u624b\u7d9a\u304d\u25c6<\/div>\n<div>\n\u4e8b\u696d\u5e74\u5ea6\u5909\u66f4\u306f\u3001\u767b\u8a18\u4e8b\u9805\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u767b\u8a18\u306e\u624b\u7d9a\u304d\u306f\u4e0d\u8981\u3067\u3059\u3002<\/div>\n<div>\n\u3067\u306f\u3001\u4f55\u3092\u3059\u308c\u3070\u3088\u3044\u304b\u3002\u624b\u7d9a\u304d\u3068\u3057\u3066\u306f\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u2460\u682a\u4e3b\u7dcf\u4f1a\u3092\u958b\u50ac\u3057\u3001\u5b9a\u6b3e\u306e\u6c7a\u7b97\u671f\u306e\u90e8\u5206\u3092\u5909\u66f4\u3059\u308b\u6c7a\u8b70\u3092\u3057\u3001\u8b70\u4e8b\u9332\u306b\u307e\u3068\u3081\u308b<\/div>\n<div>\n\u2461\u7a0e\u52d9\u7f72\u3078\u5c4a\u51fa\u3092\u51fa\u3059<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u30fb\u30fb\u30fb\u3053\u308c\u3060\u3051\u3067\u3059\u3002\u7d30\u304b\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u2460\u682a\u4e3b\u7dcf\u4f1a\u3092\u958b\u50ac\u3057\u3001\u5b9a\u6b3e\u306e\u6c7a\u7b97\u671f\u306e\u90e8\u5206\u3092\u5909\u66f4\u3059\u308b\u6c7a\u8b70\u3092\u3057\u3001\u8b70\u4e8b\u9332\u306b\u307e\u3068\u3081\u308b<\/div>\n<div>\n\u3000\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u306f\u3001\u5b9a\u6b3e\u3067\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/div>\n<div>\n\u3000\u3053\u306e\u90e8\u5206\u3092\u5e0c\u671b\u306e\u65e5\u306b\u3061\u306b\u5909\u66f4\u3057\u307e\u3059\u3002<\/div>\n<div>\n\u3000\u5b9a\u6b3e\u306e\u5909\u66f4\u306f\u7279\u5225\u6c7a\u8b70\u4e8b\u9805\u3002<\/div>\n<div>\n\u3000\u591a\u6570\u306e\u5916\u90e8\u682a\u4e3b\u304c\u3044\u308b\u4f1a\u793e\u3067\u306a\u3051\u308c\u3070\u6bd4\u8f03\u7684\u7c21\u5358\u306b\u6c7a\u7b97\u671f\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/div>\n<div>\n\u3000\u5b9f\u969b\u306b\u958b\u304b\u306a\u304f\u3066\u3082\u66f8\u9762\u3067\u306e\u3084\u308a\u53d6\u308a\u3060\u3051\u3067\u3082\u53ef\u80fd\u3067\u3059\u3057\u3001<\/div>\n<div>\n\u3000\u3082\u3061\u308d\u3093\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u969b\u306b\u4e00\u7dd2\u306b\u6c7a\u8b70\u3057\u3066\u3082\u5927\u4e08\u592b\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u2461\u7a0e\u52d9\u7f72\u3078\u5c4a\u51fa\u3092\u51fa\u3059<\/div>\n<div>\n\u3000\u7570\u52d5\u5c4a\u51fa\u66f8\u306b\u6c7a\u7b97\u671f\u306e\u5909\u66f4\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u7a0e\u52d9\u7f72\u3078\u5c4a\u3051\u51fa\u307e\u3059\u3002<\/div>\n<div>\n\u3000\u6dfb\u4ed8\u66f8\u985e\u306f\u2460\u3067\u4f5c\u6210\u3057\u305f\u8b70\u4e8b\u9332\u3067\u3059\u3002<\/div>\n<div>\n\u3000<\/div>\n<div>\n\u3000\u3053\u3053\u3067\u6ce8\u610f\uff01\uff01<\/div>\n<div>\n\u3000<\/div>\n<div>\n\u3000\u300e\u6c7a\u7b97\u671f\u306f\uff11\uff12\u30f6\u6708\u3092\u8d85\u3048\u3089\u308c\u307e\u305b\u3093\u300f<\/div>\n<div>\n\u3000\u3000\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u304c\u6c7a\u7b97\u3092\uff11\u30f6\u6708\u5ef6\u9577\u3057\u3066\uff14\u6708\u6c7a\u7b97\u306b\u5909\u66f4\u3059\u308b\u30fb\u30fb\u30fb<\/div>\n<div>\n\u3000\u3000\u3068\u3044\u3046\u3088\u3046\u306a\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/div>\n<div>\n\u3000\u3000\u904e\u53bb\u306b\u3055\u304b\u306e\u307c\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001<\/div>\n<div>\n\u3000\u3000\u6c7a\u8b70\u304c\u3055\u308c\u305f\u6642\u70b9\u304b\u3089\u672a\u6765\u306b\u5411\u304b\u3063\u3066\u306e\u307f\u6709\u52b9\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u300e\u6c7a\u7b97\u3092\u5909\u66f4\u3057\u305f\u671f\u306e\u78ba\u5b9a\u7533\u544a\u306e\u7533\u544a\u671f\u9650\u306b\u6ce8\u610f\u300f<\/div>\n<div>\n\u3000\u3000\u6c7a\u7b97\u671f\u3092\u5909\u66f4\u3057\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u7533\u544a\u671f\u9650\u306f\u305d\u306e\u671f\u9593\u306e\u672b\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u3067\u3059\u3002<\/div>\n<div>\n\u3000\u3000\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u304c\uff12\u6708\u306b\u6c7a\u7b97\u671f\u3092\u5909\u66f4\u3057\u305f\u3089\u3001\u7533\u544a\u671f\u9650\u306f\uff14\u6708\u672b\u3067\u3059\u3002<\/div>\n<div>\n\u3000\u3000\u4eca\u307e\u3067\u901a\u308a\uff15\u6708\u672b\u306b\u5411\u3051\u3066\u6e96\u5099\u3092\u3057\u3066\u3044\u305f\u3089\u9593\u306b\u5408\u3044\u307e\u305b\u3093\u3002<\/div>\n<div>\n\u3000\u3000\u300c\uff13\u6708\uff13\uff11\u65e5\u307e\u3067\u300d\u3092\u300c\uff13\u6708\uff11\uff15\u65e5\u307e\u3067\u300d\u306b\u5909\u66f4\u3057\u305f\u3089\u3001\u7533\u544a\u671f\u9650\u306f\uff15\u6708\uff11\uff15\u65e5\u3067\u3059\u3002<\/div>\n<div>\n\u3000\u3000\u671f\u9650\u5f8c\u7533\u544a\u306b\u306a\u3063\u3066\u9752\u8272\u7533\u544a\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\uff01<\/div>\n<div>\n\u3000\u3000\u306a\u3093\u3066\u672c\u672b\u8ee2\u5012\u306e\u7121\u3044\u3088\u3046\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u25c6\u6c7a\u7b97\u671f\u5909\u66f4\u3000\u3053\u3093\u306a\u4eba\u306f\u3001\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\uff01\u25c6<\/div>\n<div>\n\u4ee5\u4e0b\u306e\u9805\u76ee\u306b\u5fc3\u5f53\u305f\u308a\u306e\u3042\u308b\u304b\u305f\u306f\u3001\u4e00\u8003\u306e\u4fa1\u5024\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u2460\u671f\u672b\u306b\u5927\u304d\u306a\u5229\u76ca\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408<\/div>\n<div>\n\u3000\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u304c\u3001\u671f\u672b\u306e\uff13\u6708\u306b\u6025\u306a\u5229\u76ca\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u308f\u304b\u3063\u305f\u3068\u3057\u307e\u3059\u3002<\/div>\n<div>\n\u3000\u3053\u306e\u307e\u307e\u3060\u3068\u3001\u4eca\u671f\u306e\u5229\u76ca\u304c\u6025\u5897\u3057\u3001\u652f\u6255\u3046\u7a0e\u91d1\u304c\u591a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/div>\n<div>\n\u3000\u3053\u308c\u3092\uff12\u6708\u6c7a\u7b97\u306b\u5909\u66f4\u3059\u308b\u3068\u3001\uff13\u6708\u5206\u306e\u5229\u76ca\u306f\u7fcc\u4e8b\u696d\u5e74\u5ea6\u306b\u6301\u3061\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/div>\n<div>\n\u3000\u6025\u6fc0\u306b\u5897\u3048\u305f\u5229\u76ca\u3092\u7fcc\u4e8b\u696d\u5e74\u5ea6\u306b\u7e70\u308a\u5ef6\u3079\u305f\u3060\u3051\u30fb\u30fb\u30fb\u306a\u306e\u3067\u3059\u304c\u3001<\/div>\n<div>\n\u3000\u7fcc\u4e8b\u696d\u5e74\u5ea6\u306f\u4e8b\u696d\u5e74\u5ea6\u306e\u521d\u3081\u304b\u3089\u5927\u304d\u306a\u5229\u76ca\u304c\u628a\u63e1\u3067\u304d\u3066\u3044\u307e\u3059\u306e\u3067\u3001<\/div>\n<div>\n\u3000\u5e74\u5ea6\u672b\u307e\u3067\u306e\u4e00\u5e74\u9593\u3001\u4f59\u88d5\u3092\u3082\u3063\u3066\u7bc0\u7a0e\u5bfe\u7b56\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u2461\u58f2\u4e0a\u306e\u5b63\u7bc0\u5909\u52d5\u304c\u5927\u304d\u3044\u5834\u5408<\/div>\n<div>\n\u3000\u6975\u7aef\u306a\u4f8b\u3067\u3044\u3046\u3068\u3001\u30b9\u30ad\u30fc\u5834\u3001\u6d77\u6c34\u6d74\u5834\u306a\u3069\u3067\u3057\u3087\u3046\u304b\u3002<\/div>\n<div>\n\u3000\u58f2\u4e0a\u304c\u4e0a\u304c\u308b\u6708\u306f\u3001\u5229\u76ca\u306e\u4e88\u6e2c\u304c\u7acb\u3066\u306b\u304f\u304f\u3001<\/div>\n<div>\n\u3000\u4e88\u60f3\u3092\u4e0a\u56de\u308b\u58f2\u4e0a\u306b\u3088\u308a\u5229\u76ca\u304c\u6025\u5897\u3057\u305f\u308a\u3001\u4e88\u60f3\u3092\u4e0b\u56de\u308b\u58f2\u4e0a\u3067\u6025\u306b\u8d64\u5b57\u8ee2\u843d\u30fb\u30fb\u30fb<\/div>\n<div>\n\u3000\u8cc7\u91d1\u7e70\u308a\u3082\u7acb\u3066\u3065\u3089\u3044\u3067\u3059\u3088\u306d\u3002<\/div>\n<div>\n\u3000\u58f2\u4e0a\u306b\u5b63\u7bc0\u5909\u52d5\u304c\u3042\u308b\u696d\u7a2e\u306e\u5834\u5408\u3001\u58f2\u4e0a\u304c\u4e0a\u304c\u308b\u6708\u306f\u3001\u671f\u672b\u3092\u907f\u3051<\/div>\n<div>\n\u3000\u671f\u9996\u304b\u3089\u4e8b\u696d\u5e74\u5ea6\u306e\u771f\u3093\u4e2d\u3042\u305f\u308a\u306b\u3042\u308b\u3068\u3001\u4e8b\u696d\u8a08\u753b\u3082\u8cc7\u91d1\u7e70\u308a\u3082\u7acb\u3066\u3084\u3059\u3044\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u2462\u7d0d\u7a0e\u306e\u8cc7\u91d1\u7e70\u308a\u304c\u53b3\u3057\u3044\u5834\u5408<\/div>\n<div>\n\u3000\u6c7a\u7b97\u304b\u3089\uff12\u30f6\u6708\u5f8c\u306b\u306f\u3001\u6c7a\u7b97\u306e\u7533\u544a\u671f\u9650\u3068\u3068\u3082\u306b\u3001<\/div>\n<div>\n\u3000\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306a\u3069\u306e\u7d0d\u4ed8\u671f\u9650\u304c\u3084\u3063\u3066\u304d\u307e\u3059\u3002<\/div>\n<div>\n\u3000\u3053\u306e\u6642\u671f\u306f\u3001\u901a\u5e38\u696d\u52d9\u3088\u308a\u3082\u591a\u304f\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/div>\n<div>\n\u3000\u8cc7\u91d1\u7e70\u308a\u306e\u4e8b\u3092\u8003\u3048\u308b\u3068\u3001\u304a\u91d1\u306b\u4f59\u88d5\u304c\u306a\u3044\u6708\u306e\uff12\u30f6\u6708\u524d\u306e\u6c7a\u7b97\u671f\u306f<\/div>\n<div>\n\u3000\u907f\u3051\u305f\u307b\u3046\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u304a\u91d1\u306b\u4f59\u88d5\u304c\u306a\u3044\u6708\u30fb\u30fb<\/div>\n<div>\n\u3000\u30fb\u5f93\u696d\u54e1\u306b\u30dc\u30fc\u30ca\u30b9\u3092\u652f\u6255\u3046\u6708\u3000<\/div>\n<div>\n&nbsp; &nbsp; \u30fb\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306e\uff17\u6708\u3084\uff11\u6708<\/div>\n<div>\n&nbsp; &nbsp; \u30fb\u58f2\u639b\u91d1\u306e\u56de\u53ce\u304c\u5c11\u306a\u3044\u6708<\/div>\n<div>\n&nbsp; &nbsp; 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