{"id":3104,"date":"2017-10-17T13:18:07","date_gmt":"2017-10-17T13:18:07","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/post_52\/"},"modified":"2023-03-27T13:04:21","modified_gmt":"2023-03-27T04:04:21","slug":"post_52","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/post_52\/","title":{"rendered":"\u3082\u3057\u707d\u5bb3\u306b\u3042\u3063\u305f\u3089&#8230;\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u300c\u5c11\u3057\u3067\u3082\u7a0e\u91d1\u3092\u53d6\u308a\u623b\u3059\u65b9\u6cd5\u300d"},"content":{"rendered":"<div>\n\u6771\u4eac\u90fd\u5fc3\u3067\u306f\u3001\u5148\u6708\u3001\u5c0f\u96e8\u3082\u542b\u3081\u306621\u65e5\u9023\u7d9a\u96e8\u304c\u89b3\u6e2c\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\uff17\u6708\u306b\u306f\u4e5d\u5dde\u5317\u90e8\u8c6a\u96e8\u707d\u5bb3\u304c\u3042\u308a\u3001\u5927\u5909\u306a\u88ab\u5bb3\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u6539\u3081\u3066\u81ea\u7136\u707d\u5bb3\u306e\u6016\u3055\u3092\u75db\u611f\u3055\u305b\u3089\u308c\u307e\u3057\u305f\u3002<br \/>\n\u79c1\u306f\uff13\u5e74\u524d\u306e\u590f\u4f11\u307f\u306b\u5b9f\u5bb6\u3078\u5e30\u7701\u4e2d\u3001\u53f0\u98a8\u306b\u3088\u308b\u5927\u96e8\u3067\u6cb3\u5ddd\u304c\u6c3e\u6feb\u5371\u967a\u6c34\u57df\u3092\u8d85\u904e\u3059\u308b\u306a\u3069\u306b\u3088\u308a\u3001\u907f\u96e3\u6307\u793a\u304c\u51fa\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u5bb6\u65cf\u63c3\u3063\u3066\u3001\u5c0f\u5b66\u6821\u306e\u4f53\u80b2\u9928\u306b\u907f\u96e3\u3057\u3001\u4e00\u6669\u3092\u904e\u3054\u3057\u307e\u3057\u305f\u3002<\/div>\n<div>\n\u707d\u5bb3\u306f\u3044\u3064\u3069\u3053\u3067\u8d77\u304d\u3066\u3082\u304a\u304b\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/div>\n<div>\n<br \/>\n\u9632\u707d\u30b0\u30c3\u30ba\u3092\u6e96\u5099\u3059\u308b\u3088\u3046\u306b\u3001\u4e8b\u524d\u306b\u7a0e\u91d1\u306e\u652f\u6255\u3044\u984d\u3092\u5b89\u304f\u3059\u308b\u305f\u3081\u306b\u96d1\u640d\u63a7\u9664\u306b\u3064\u3044\u3066\u3001\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u30101\u3011\u707d\u5bb3\u306b\u3042\u3063\u305f\u65b9\u306f\u3001\u96d1\u640d\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7a0e\u91d1\u306e\u652f\u6255\u3044\u984d\u3092\u5b89\u304f\u3067\u304d\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u25cf\u96d1\u640d\u63a7\u9664\u3068\u306f\uff1f<\/div>\n<div>\n\u707d\u5bb3\u53c8\u306f\u76d7\u96e3\u3001\u6a2a\u9818\u306b\u3088\u308a\u3001\u8cc7\u7523\u306b\u640d\u5bb3\u3092\u53d7\u3051\u305f\u3068\u304d\u306b\u306f\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3092\u96d1\u640d\u63a7\u9664\u3068\u3044\u3044\u307e\u3059\u3002<\/div>\n<div>\n<br \/>\n1 \u96d1\u640d\u63a7\u9664\u306e\u53d7\u3051\u3089\u308c\u308b\u640d\u5bb3\u306e\u539f\u56e0<\/div>\n<div>\n\u30fb\u9707\u707d\u3001\u98a8\u6c34\u5bb3\u3001\u51b7\u5bb3\u3001\u96ea\u5bb3\u3001\u843d\u96f7\u306a\u3069\u306e\u81ea\u7136\u73fe\u8c61\u306e\u7570\u5909\u306b\u3088\u308b\u707d\u5bb3<br \/>\n\u30fb\u706b\u707d\u3001\u706b\u85ac\u985e\u306e\u7206\u767a\u306a\u3068\u4eba\u70ba\u306b\u3088\u308b\u7570\u5e38\u306a\u707d\u5bb3<br \/>\n\u5bb3\u866b\u306a\u3069\u306e\u751f\u7269\u306b\u3088\u308b\u7570\u5e38\u306a\u707d\u5bb3<br \/>\n\u30fb\u76d7\u96e3<br \/>\n\u30fb\u6a2a\u9818<\/div>\n<div>\n\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u9650\u3089\u308c\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u8a50\u6b3a\u3084\u6050\u559d\u306e\u5834\u5408\u306b\u306f\u3001\u96d1\u640d\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/div>\n<div>\n<br \/>\n2&nbsp; \u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u306e\u8981\u4ef6<\/div>\n<div>\n(1)\u8cc7\u7523\u306e\u6240\u6709\u8005\u304c\u6b21\u306e\u3044\u305a\u308c\u304b\u3067\u3042\u308b\u3053\u3068<\/div>\n<div>\n\u30fb\u7d0d\u7a0e\u8005<br \/>\n\u30fb\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3084\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u3067\u3001\u305d\u306e\u5e74\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u304c38\u4e07\u4ee5\u4e0b\u306e\u8005\u3002<\/div>\n<div>\n<br \/>\n3\u3000\u96d1\u640d\u63a7\u9664\u306e\u91d1\u984d<\/div>\n<div>\n\u6b21\u306e\u4e8c\u3064\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u591a\u3044\u65b9\u306e\u91d1\u984d\u3067\u3059\u3002<br \/>\n(1) (\u5dee\u5f15\u640d\u5931\u984d)-(\u7dcf\u6240\u5f97\u91d1\u984d\u7b49)&times;10\uff05<br \/>\n(2) (\u5dee\u5f15\u640d\u5931\u984d\u306e\u3046\u3061\u707d\u5bb3\u95a2\u9023\u652f\u51fa\u306e\u91d1\u984d)-5\u4e07\u5186<\/div>\n<div>\n\u203b\u6ce8\u610f<\/div>\n<div>\n\u3000&lt;1&gt;\u640d\u5931\u984d\u304c\u5927\u304d\u304f\u3066\u305d\u306e\u5e74\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7fcc\u5e74\u4ee5\u5f8c(3\u5e74\u9593\u304c\u9650\u5ea6)\u306b\u7e70\u308a\u8d8a\u3057\u3066\u3001<br \/>\n\u3000\u5404\u5e74\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3000\u306a\u304a\u3001\u96d1\u640d\u63a7\u9664\u306f\u4ed6\u306e\u6240\u5f97\u63a7\u9664\u306b\u5148\u3060\u3063\u3066\u63a7\u9664\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/div>\n<div>\n\u3000&lt;2&gt;\u300c\u707d\u5bb3\u95a2\u9023\u652f\u51fa\u306e\u91d1\u984d\u300d\u3068\u306f\u3001\u707d\u5bb3\u306b\u3088\u308a\u6ec5\u5931\u3057\u305f\u4f4f\u5b85\u3001\u5bb6\u8ca1\u306a\u3069\u3092\u53d6\u58ca\u3057\u53c8\u306f\u9664\u53bb\u3059\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d\u306a\u3069\u3067\u3059\u3002<\/div>\n<div>\n<br \/>\n4\u3000\u5dee\u3057\u5f15\u304d\u640d\u5931\u984d\u306e\u8a08\u7b97\u306e\u4ed5\u65b9<\/div>\n<div>\n\u5dee\u5f15\u640d\u5931\u984d\uff1d\u640d\u5bb3\u91d1\u984d\uff0b\u707d\u5bb3\u7b49\u306b\u95a2\u9023\u3057\u305f\u3084\u3080\u3092\u5f97\u306a\u3044\u652f\u51fa\u306e\u91d1\u984d\uff0d\u4fdd\u967a\u91d1\u306a\u3069\u306b\u3088\u308a\u88dc\u3066\u3093\u3055\u308c\u308b\u91d1\u984d<\/div>\n<div>\n\u203b\u6ce8\u610f<\/div>\n<div>\n\u3000&lt;1&gt;\u300c\u640d\u5bb3\u91d1\u984d\u300d\u3068\u306f\u3001\u640d\u5bb3\u3092\u53d7\u3051\u305f\u6642\u306e\u76f4\u524d\u306b\u304a\u3051\u308b\u305d\u306e\u8cc7\u7523\u306e\u6642\u4fa1\u3092\u57fa\u306b\u3057\u3066\u8a08\u7b97\u3057\u305f\u640d\u5bb3\u306e\u984d\u3067\u3059\u3002<br \/>\n\u3000 \u3000\u306a\u304a\u3001\u5e73\u621026\u5e74\u5206\u304b\u3089\u3001\u640d\u5bb3\u3092\u53d7\u3051\u305f\u8cc7\u7523\u304c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u8cbb\u7d2f\u7a4d\u984d\u76f8\u5f53\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u640d\u5bb3\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3000&lt;2&gt;\u300c\u707d\u5bb3\u7b49\u306b\u95a2\u9023\u3057\u305f\u3084\u3080\u3092\u5f97\u306a\u3044\u652f\u51fa\u306e\u91d1\u984d\u300d\u3068\u306f\u3001\u300c\u707d\u5bb3\u95a2\u9023\u652f\u51fa\u306e\u91d1\u984d\u300d\u306b\u52a0\u3048\u3001\u76d7\u96e3\u3084\u6a2a\u9818\u306b\u3088\u308a\u640d\u5bb3\u3092\u53d7\u3051\u305f\u8cc7\u7523\u306e\u539f\u72b6\u56de\u5fa9\u306e\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d\u3092\u3044\u3044\u307e\u3059\u3002<br \/>\n\u3000&lt;3&gt;\u300c\u4fdd\u967a\u91d1\u306a\u3069\u306b\u3088\u308a\u88dc\u3066\u3093\u3055\u308c\u308b\u91d1\u984d\u300d\u3068\u306f\u3001\u707d\u5bb3\u306a\u3069\u306b\u95a2\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u4fdd\u967a\u91d1\u3084\u640d\u5bb3\u8ce0\u511f\u91d1\u306a\u3069\u306e\u91d1\u984d\u3067\u3059\u3002<br \/>\n\u3000&lt;4&gt;\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u4f4f\u5b85\u3084\u5bb6\u8ca1\u3001\u8eca\u4e21\u306e\u640d\u5931\u984d\u306e\u300c\u5408\u7406\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u300d\u306f\u3001\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/div>\n<div>\n5\u3000\u96d1\u640d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d<\/div>\n<div>\n\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u96d1\u640d\u63a7\u9664\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u707d\u5bb3\u7b49\u306b\u95a2\u9023\u3057\u305f\u3084\u3080\u3092\u5f97\u306a\u3044\u652f\u51fa\u306e\u91d1\u984d\u306e\u9818\u53ce\u3092\u8a3c\u3059\u308b\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\u304b\u3001\u63d0\u793a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n?\u7d66\u4e0e\u6240\u5f97\u306e\u3042\u308b\u65b9\u306f\u3001\u3053\u306e\u307b\u304b\u306b\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968(\u539f\u672c)\u3092\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/div>\n<div>\n<br \/>\n\u203b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u3068\u96d1\u640d\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/div>\n<div>\n\u203b\u305d\u306e\u5e74\u306e\u7d66\u4e0e\u6240\u5f97\u306e\u5408\u8a08\u984d\u304c1000\u4e07\u4ee5\u4e0b\u306e\u65b9\u304c\u707d\u5bb3\u306b\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u300c\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664\u300d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001<br 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