{"id":3098,"date":"2017-07-26T14:16:27","date_gmt":"2017-07-26T14:16:27","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/post_49\/"},"modified":"2023-03-27T13:04:22","modified_gmt":"2023-03-27T04:04:22","slug":"post_49","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/post_49\/","title":{"rendered":"\u304a\u53d6\u308a\u5f15\u304d\u5148\u306e\u65b9\u306f\u6d77\u306e\u5411\u3053\u3046\uff01\uff1f\u8a00\u8a9e\u306e\u58c1\u306a\u3089\u306c\u7a0e\u91d1\u306e\u58c1\uff01\uff1f\u6d77\u5916\u306e\u65b9\u3078\u306e\u304a\u652f\u6255\u306e\u8a71"},"content":{"rendered":"<div>\n\u6628\u4eca\u3001\u304a\u53d6\u5f15\u5148\u3084\u5f93\u696d\u54e1\u306e\u65b9\u306b\u3082\u6d77\u5916\u306e\u65b9\u3084\u5916\u56fd\u7c4d\u306e\u304a\u540d\u524d\u3092<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u898b\u308b\u3053\u3068\u304c\u591a\u304f\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3054\u5b58\u77e5\u306e\u3068\u304a\u308a\u5f0a\u4e8b\u52d9\u6240\u3001\u30df\u30e3\u30f3\u30de\u30fc\u306e\u30e4\u30f3\u30b4\u30f3\u306b\u3082\u30aa\u30d5\u30a3\u30b9\u304c\u3054\u3056\u3044\u307e\u3057\u3066<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u30df\u30e3\u30f3\u30de\u30fc\u3067\u6d3b\u8e8d\u3055\u308c\u308b\u4f01\u696d\u69d8\u306e\u624b\u52a9\u3051\u3092\u3055\u305b\u3066\u9802\u3044\u3066\u304a\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u307e\u305f\u3001\u5916\u56fd\u306b\u652f\u5e97\u3092\u6301\u3064\u3068\u3044\u3046\u4f01\u696d\u69d8\u3067\u306a\u304f\u3066\u3082\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u304a\u53d6\u5f15\u5148\u304c\u6d77\u5916\u306b\u3042\u308b\u3068\u3044\u3046\u30b1\u30fc\u30b9\u306f\u73cd\u3057\u304f\u306a\u304f\u306a\u3063\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u77ed\u671f\u6ede\u5728\u3055\u308c\u3066\u3044\u308b\u5916\u56fd\u4eba\u306e\u65b9\u3092\u96c7\u3046\u5834\u5408\u3084\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u6d77\u5916\u306b\u652f\u6255\u3092\u3059\u308b\u5834\u5408\u306f\u65e5\u672c\u56fd\u5185\u306b\u62e0\u70b9\u3092\u3082\u3064\u65b9\u3078\u306e\u652f\u6255\u3068\u7570\u306a\u308a<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u7279\u5225\u306a\u898f\u5247\u3067\u7a0e\u91d1\u3092\u5f15\u304f\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4eca\u56de\u306f\u305d\u306e\u4e2d\u3067\u3082\u3001\u6d77\u5916\u306e\u4f1a\u793e\u3084\u6d77\u5916\u306b\u304a\u4f4f\u3044\u306e\u500b\u4eba\u4e8b\u696d\u306e\u65b9\u306b<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u304a\u652f\u6255\u3092\u3059\u308b\u5834\u5408\u306e\u304a\u624b\u7d9a\u304d\u3092\u3054\u7d39\u4ecb\u81f4\u3057\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4ee5\u4e0b\u306f\u56fd\u7a0e\u5e81\u306e\uff28\uff30\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u898f\u5b9a\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u25c6\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u975e\u5c45\u4f4f\u8005\u53c8\u306f\u5916\u56fd\u6cd5\u4eba\uff08\u4ee5\u4e0b\u300c\u975e\u5c45\u4f4f\u8005\u7b49\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u306b\u5bfe\u3057\u3066\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u56fd\u5185\u306b\u304a\u3044\u3066\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u652f\u6255\u3092\u3059\u308b\u8005\u306f\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305d\u306e\u652f\u6255\u306e\u969b\u3001\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u652f\u6255\u306f\u4e0b\u8a18\u306e\u3082\u306e\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n(1)\u6052\u4e45\u7684\u65bd\u8a2d\u5e30\u5c5e\u6240\u5f97\u3001\u56fd\u5185\u306b\u3042\u308b\u8cc7\u7523\u306e\u904b\u7528\u53c8\u306f\u6240\u6709\u306b\u3088\u308a\u751f\u305a\u308b\u6240\u5f97\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp; &nbsp; &nbsp;\u56fd\u5185\u306b\u3042\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u3088\u308a\u751f\u305a\u308b\u6240\u5f97<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n(2)\u7d44\u5408\u5951\u7d04\u7b49\u306b\u57fa\u3065\u3044\u3066\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u901a\u3058\u3066\u884c\u3046\u4e8b\u696d\u304b\u3089\u751f\u305a\u308b\u5229\u76ca\u3067\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp; &nbsp; \u305d\u306e\u7d44\u5408\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u914d\u5206\u3092\u53d7\u3051\u308b\u3082\u306e\u306e\u3046\u3061\u4e00\u5b9a\u306e\u3082\u306e<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n(3)\u56fd\u5185\u306b\u3042\u308b\u571f\u5730\u3001\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp; &nbsp; \u5efa\u7269\u53ca\u3073\u5efa\u7269\u306e\u9644\u5c5e\u8a2d\u5099\u53c8\u306f\u69cb\u7bc9\u7269\u306e\u8b72\u6e21\u306b\u3088\u308b\u5bfe\u4fa1<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n(4)\u56fd\u5185\u3067\u884c\u3046\u4eba\u7684\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u4e8b\u696d\u3068\u3059\u308b\u8005\u306e\u3001\u305d\u306e\u4eba\u7684\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u5bfe\u4fa1<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u4f8b\u3048\u3070\u3001\u6620\u753b\u4ff3\u512a\u3001\u97f3\u697d\u5bb6\u7b49\u306e\u82b8\u80fd\u4eba\u3001\u8077\u696d\u904b\u52d5\u5bb6\u3001\u5f01\u8b77\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u7b49\u306e<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp; 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