{"id":3092,"date":"2017-05-12T12:05:42","date_gmt":"2017-05-12T12:05:42","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/post_45\/"},"modified":"2023-03-27T13:04:22","modified_gmt":"2023-03-27T04:04:22","slug":"post_45","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/post_45\/","title":{"rendered":"\u5acc\u308f\u308c\u8005\uff08\uff1f\uff09\u306e\u6cd5\u4eba\u7a0e\u3092\u3001\u512a\u3057\uff5e\u304f\u89e3\u8aac\u3057\u3066\u307f\u307e\u3057\u305f"},"content":{"rendered":"
\n\u6628\u5e74\u30d1\u30ca\u30de\u6587\u66f8\u3067\u8a71\u984c\u306b\u306a\u3063\u305f\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3002<\/div>\n
\n\u65e5\u672c\u306f\u6cd5\u4eba\u7a0e\u304c\u9ad8\u3044\uff01\u4f01\u696d\u304c\u6d77\u5916\u306b\u6d41\u51fa\u3057\u306a\u3044\u3088\u3046\u3001\u7a0e\u7387\u3092\u4e0b\u3052\u308b\u3079\u304d\u3060\uff01<\/div>\n
\n\u306a\u3093\u3066\u8b70\u8ad6\u3082\u305a\u3044\u3076\u3093\u30cb\u30e5\u30fc\u30b9\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/div>\n
\n\u5b9f\u969b\u3001\u6cd5\u4eba\u7a0e\u306e\u5b9f\u52b9\u7a0e\u7387\u309220%\u53f0\u3078\u3068\u306e\u30b9\u30ed\u30fc\u30ac\u30f3\u306f\u3088\u304f\u805e\u304d\u307e\u3059\u306d\u3002<\/div>\n
\n\u3068\u306f\u3044\u3048\u6b63\u76f4\u3001\u30cb\u30e5\u30fc\u30b9\u3067\u805e\u304f\u6570\u5b57\u3068\u3001<\/div>\n
\n\u81ea\u5206\u304c\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u7a0e\u91d1\u306e\u7387\u306f\u3061\u3087\u3063\u3068\u9055\u3046\u3088\u3046\u306a\u3001\u3001<\/div>\n
\n\u305d\u3082\u305d\u3082\u4e00\u8a00\u3067\u6cd5\u4eba\u7a0e\u3068\u8a00\u3063\u3066\u3082\u3001<\/div>\n
\n\u4e00\u4f53\u3001\u3069\u3053\u306b\u4f55\u3092\u7d0d\u3081\u3066\u3044\u308b\u306e\u304b\u3082\u3088\u304f\u5206\u304b\u3089\u306a\u3044\u3002<\/div>\n
\n\u7d50\u5c40\u3001\u56fd\u306b\u3044\u3044\u3088\u3046\u306b\u6301\u3063\u3066\u3044\u304b\u308c\u308b\u3093\u3060\u3001\u3068\u611f\u3058\u3066\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u305b\u3093\u304b\uff1f<\/div>\n
\n <\/div>\n
\n\u4eca\u65e5\u306f\u5c11\u3057\u3067\u3082\u305d\u3093\u306a\u5acc\u308f\u308c\u8005\u306e\u6cd5\u4eba\u7a0e\u306b\u89aa\u8fd1\u611f\uff1f\u3092\u899a\u3048\u3066\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u25cf\u6cd5\u4eba\u7a0e\u306e\u7a2e\u985e<\/div>\n
\n\u3000\u6cd5\u4eba\u7a0e\u306f\u5927\u304d\u304f\u533a\u5206\u3057\u3066\uff13\u3064\u306e\u7a0e\u304c\u3042\u308a\u307e\u3059\u3002<\/div>\n
\n\u3000(1)\u306f\u56fd\u7a0e\u3067\u3001\u7a0e\u52d9\u7f72\u306b\u7d0d\u3081\u308b\u3082\u306e\u3002<\/div>\n
\n    (2)(3\uff09\u306f\u5730\u65b9\u7a0e\u3067\u3001\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u533a\u753a\u6751\u306b\u7d0d\u3081\u308b\u3082\u306e\u3067\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u3000(1)\u3000\u6cd5\u4eba\u7a0e<\/div>\n
\n\u3000(2)\u3000\u4f4f\u6c11\u7a0e<\/div>\n
\n\u3000(3)\u3000\u4e8b\u696d\u7a0e<\/div>\n
\n <\/div>\n
\n  \u524d\u8ff0\u306e\u300c\u5b9f\u52b9\u7a0e\u7387\u300d\u306f\u6cd5\u4eba\u306e\u7a0e\u8ca0\u62c5\u3092\u7406\u8ad6\u7684\u306b\u6570\u5024\u5316\u3057\u305f\u3082\u306e\u3067\u3001<\/div>\n
\n  \u5b9f\u969b\u306e\u7d0d\u4ed8\u984d\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001<\/div>\n
\n <\/div>\n
\n  \u6240\u5f97\uff08\u2252\u5229\u76ca\uff09\u304c100\u4e07\u5186\u51fa\u305f\u8cc7\u672c\u91d11000\u4e07\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3092\u4f8b\u306b\u3001<\/div>\n
\n  \u5177\u4f53\u7684\u306b\u4f55\u3092\u3069\u3053\u306b\u3069\u306e\u304f\u3089\u3044\u7d0d\u3081\u308b\u306e\u304b\u3001\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/div>\n
\n <\/div>\n
\n\u25cf\u6cd5\u4eba\u7a0e<\/div>\n
\n  \u6cd5\u4eba\u7a0e\u306f\u4ee5\u4e0b\u306e\uff12\u3064\u304c\u3042\u308a\u3001\u6240\u5f97\u91d1\u984d\u304b\u3089\u7a0e\u984d\u304c\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/div>\n
\n\u3000<\/div>\n
\n     (1)\u6cd5\u4eba\u7a0e<\/div>\n
\n\u3000 (2)\u5730\u65b9\u6cd5\u4eba\u7a0e\u3000<\/div>\n
\n <\/div>\n
\n     (1)\u6cd5\u4eba\u7a0e\u3000\u3000<\/div>\n
\n\u3000  \u3044\u308f\u3086\u308b\u56fd\u306e\u8ca1\u6e90\u3067\u3059\u3002<\/div>\n
\n      \u30b7\u30f3\u30d7\u30eb\u306b\u6240\u5f97\u306b\u5bfe\u3057\u3066\u6cd5\u4eba\u7a0e\u7387(23.4%)\u3092\u304b\u3051\u307e\u3059\u304c\u3001<\/div>\n
\n \u3000 \u4e2d\u5c0f\u6cd5\u4eba\u306e\u5834\u5408\u306f\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u306b\u3088\u308a\u3001800\u4e07\u5186\u307e\u306715%\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n
\n      20\u5e74\u524d\u306f\u3001\u306a\u3093\u306837.5%\uff08\u4e2d\u5c0f\u4f01\u696d\u306728%)\u3067\u3057\u305f\u3002<\/div>\n
\n\u3000\u3000<\/div>\n
\n\u3000  \u300a\u6240\u5f97\uff08\u2252\u5229\u76ca\uff09100\u4e07\u5186\u306e\u5834\u5408\u300b<\/div>\n
\n\u3000\u3000 \u3000100\u4e07\u3000×\u3000\u300015%  \uff1d\u3000\u300015\u4e07\u5186<\/div>\n
\n <\/div>\n
\n      (2)\u5730\u65b9\u6cd5\u4eba\u7a0e<\/div>\n
\n  \u3000\u300c\u5730\u65b9\u300d\u3068\u3064\u304f\u306e\u306b\u3001\u56fd\u7a0e\u3068\u306f\u3053\u308c\u3044\u304b\u306b\uff1f<\/div>\n
\n \u3000  \u3044\u3044\u3048\u3002\u90fd\u5fc3\u3068\u5730\u65b9\u3067\u306f\u7a0e\u6e90\u306b\u504f\u308a\u304c\u3042\u308b\u305f\u3081\u3001<\/div>\n
\n       \u5730\u65b9\u4ea4\u4ed8\u7a0e\u306e\u8ca1\u6e90\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u56fd\u7a0e\u306a\u306e\u3067\u3059\u3002<\/div>\n
\n\u3000   \u5730\u65b9\u306e\u305f\u3081\u306b\u4f7f\u3063\u3066\u3044\u308b\u56fd\u7a0e\u306a\u3093\u3067\u3059\u306d\u3002<\/div>\n
\n <\/div>\n
\n \u3000  \u6cd5\u4eba\u7a0e\u984d×4.4%\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/div>\n
\n       \u300a\u6240\u5f97\uff08\u2252\u5229\u76ca\uff09100\u4e07\u5186\u306e\u5834\u5408\u300b<\/div>\n
\n\u3000\u3000 \u300015\u4e07\u3000×\u3000\u30004.4%  \uff1d\u3000\u30006,600\u5186<\/div>\n
\n <\/div>\n
\n\u25cf\u4f4f\u6c11\u7a0e\u3000<\/div>\n
\n\u3000\u4f4f\u6c11\u7a0e\u306f\u3001\u500b\u4eba\u3067\u3082\u7d0d\u3081\u3066\u3044\u308b\u3082\u306e\u306a\u306e\u3067\u8eab\u8fd1\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/div>\n
\n\u3000\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u4e8b\u696d\u6240\u304c\u3042\u308b\u5730\u65b9\u81ea\u6cbb\u4f53\u6bce\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/div>\n
\n\u3000\u500b\u4eba\u3067\u3082\u6cd5\u4eba\u3067\u3082\u3001\u9053\u8def\u3082\u4f7f\u3048\u3070\u30b4\u30df\u3082\u51fa\u3059\u306e\u3067\u3001<\/div>\n
\n\u3000\u6bd4\u8f03\u7684\u3001\u7d0d\u5f97\u611f\u306e\u3042\u308b\u611f\u3058\u304c\u3057\u307e\u3059\u3001\u3001\u3088\u306d\uff1f<\/div>\n
\n <\/div>\n
\n\u3000\u4f4f\u6c11\u7a0e\u306b\u306f\u3001\u6b21\u306e\uff12\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/div>\n
\n\u3000(1)\u6cd5\u4eba\u7a0e\u5272\uff08\u5229\u76ca\u306b\u6bd4\u4f8b\u3057\u3066\u304b\u304b\u308b\u90e8\u5206)<\/div>\n
\n\u3000(2)\u5747\u7b49\u5272\uff08\u898f\u6a21\u3084\u5f93\u696d\u54e1\u6570\u306b\u5fdc\u3058\u3066\u304b\u304b\u308b\u90e8\u5206\uff09<\/div>\n
\n <\/div>\n
\n\u3000(1)\u6240\u5f97\u5272<\/div>\n
\n\u3000\u3000\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u307e\u3059\u304c\u3001\u6771\u4eac\u90fd\u306e\u5834\u5408\u306f\u6cd5\u4eba\u7a0e\u984d×12.9%<\/div>\n
\n\u3000\u300a\u6240\u5f97\uff08\u2252\u5229\u76ca\uff09100\u4e07\u5186\u306e\u5834\u5408\u300b<\/div>\n
\n\u3000\u3000\u300015\u4e07\u3000×\u3000\u300012.9%  \uff1d\u3000\u300019,300\u5186<\/div>\n
\n <\/div>\n
\n    (2)\u5747\u7b49\u5272<\/div>\n
\n\u3000\u3000\u6771\u4eac\u90fd\u5185\u306b\u4e8b\u52d9\u6240\u3092\u3082\u3061\u3001\u8cc7\u672c\u91d11,000\u4e07\u5186\u4ee5\u4e0b\u3001\u5f93\u696d\u54e1\u6570\u304c50\u540d\u4ee5\u4e0b\u306e\u5834\u5408<\/div>\n
\n\u3000\u300070,000\u5186<\/div>\n
\n <\/div>\n
\n\u25cf\u4e8b\u696d\u7a0e<\/div>\n
\n\u4e8b\u696d\u7a0e\u306f\u3001\u90fd\u9053\u5e9c\u770c\u306b\u7d0d\u4ed8\u3059\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/div>\n
\n\u884c\u653f\u30b5\u30fc\u30d3\u30b9\uff08\u798f\u7949\u30fb\u6559\u80b2\u30fb\u8b66\u5bdf\u30fb\u9632\u707d\u7b49\uff09\u3092\u4f7f\u3063\u3066\u3044\u308b\u5206\u3001<\/div>\n
\n\u5229\u76ca\u3092\u5730\u65b9\u306b\u3082\u9084\u5143\u3057\u3066\u306d\u3001\u3068\u3044\u3046\u4e3b\u65e8\u306b\u306a\u308a\u307e\u3059\u3002<\/div>\n
\n\u4ed6\u306e\u4e8c\u3064\u3068\u5927\u304d\u304f\u7570\u306a\u308b\u306e\u306f\u3001\u7a0e\u91d1\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001<\/div>\n
\n\u7fcc\u671f\u306e\u8cbb\u7528\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u4e8b\u696d\u7a0e\u306f\u6b21\u306e\uff12\u3064\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u304c\u3001<\/div>\n
\n(2)\u306f\u66ab\u5b9a\u7684\u306a\u3082\u306e\u3067H29\u5e74\u306b\u5ec3\u6b62\u3055\u308c\u308b\u305f\u3081\u3001\u8aac\u660e\u306f\u7701\u304d\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n    (1)\u4e8b\u696d\u7a0e\uff08\uff1d\u6240\u5f97×3.4\uff05\u3000\u203b\u6771\u4eac\u90fd•\u6240\u5f97\u304c400\u4e07\u4ee5\u4e0b\uff09<\/div>\n
\n    (2)\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\uff08\uff1d\u4e8b\u696d\u7a0e×43.2\uff05)<\/div>\n
\n <\/div>\n
\n   \u300a\u6240\u5f97\uff08\u2252\u5229\u76ca\uff09100\u4e07\u5186\u306e\u5834\u5408\u300b<\/div>\n
\n\u3000\u3000\u3000100\u4e07   \u3000×\u3000\u30003.4%  \uff1d\u3000\u300034,000\u5186<\/div>\n
\n          34,000\u5186\u3000×\u300043.2%   \uff1d    14,600\u5186<\/div>\n
\n <\/div>\n
\n\u25cf\u7d0d\u4ed8\u984d\u306e\u5408\u8a08\u984d\u306f\uff1f\uff1f<\/div>\n
\n <\/div>\n
\n\u3000\u2460\u6cd5\u4eba\u7a0e  150,000  +\u3000 6,600<\/div>\n
\n\u3000\u2461\u4f4f\u6c11\u7a0e   19,300  +  70,000<\/div>\n
\n\u3000\u2462\u4e8b\u696d\u7a0e\u3000 34,000  +  14,600\u3000\u3000\u3000<\/div>\n
\n————————————————<\/div>\n
\n                     294,500\u5186<\/div>\n
\n <\/div>\n
\n\u6240\u5f97\uff08\u2252\u5229\u76ca\uff09100\u4e07\u5186\u306b\u5bfe\u3057\u3066\u3001\u3060\u3044\u305f\u30443\u5272\u304f\u3089\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/div>\n
\n <\/div>\n
\n\u25cf\u6b8b\u5ff5\u306a\u304c\u3089\u8d64\u5b57\u306e\u5834\u5408\u306f\u3001\u3001\u3001<\/div>\n
\n\u591a\u304f\u304c\u6240\u5f97\uff08\u2252\u5229\u76ca\uff09\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u3067\u3001<\/div>\n
\n\u8d64\u5b57\u306e\u5834\u5408\u306b\u7d0d\u4ed8\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001<\/div>\n
\n(2)\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u306e\u307f\u306b\u306a\u308a\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u3044\u304b\u304c\u3067\u3057\u305f\u304b\uff1f<\/div>\n
\n\u3084\u3063\u3071\u308a\u7d30\u304b\u304f\u3066\u8907\u96d1\uff01\u3068\u3044\u3046\u58f0\u3082\u805e\u3053\u3048\u3066\u304d\u305d\u3046\u3067\u3059\u304c\uff08\u6c57\uff09\u3001<\/div>\n
\n\u305a\u3063\u3068\u304a\u4ed8\u304d\u5408\u3044\u3057\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7a0e\u91d1\u3067\u3059\u304b\u3089\u3001<\/div>\n
\n\u306a\u3093\u3068\u306a\u304f\u3067\u3082\u30a4\u30e1\u30fc\u30b8\u3092\u3082\u3063\u3066\u9802\u3051\u305f\u306a\u3089\u5e78\u3044\u3067\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u7a0e\u7387\u306f\u90fd\u5ea6\u6539\u6b63\u3082\u3042\u308a\u3001\u81ea\u6cbb\u4f53\u3001\u8cc7\u672c\u91d1\u984d\u3001\u5f93\u696d\u54e1\u6570\u7b49\u306e\u6761\u4ef6\u306b\u3082\u3088\u308a\u307e\u3059\u306e\u3067\u3001<\/div>\n
\n\u305d\u308c\u305e\u308c\u306e\u30b1\u30fc\u30b9\u306b\u5fdc\u3058\u305f\u7b97\u5b9a\u306f\u3001\u305c\u3072\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\uff01<\/div>\n
\n <\/div>\n
\n <\/div>\n","protected":false},"excerpt":{"rendered":"

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