{"id":3235,"date":"2021-07-10T17:11:27","date_gmt":"2021-07-10T17:11:27","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/3_1\/"},"modified":"2023-03-27T13:04:19","modified_gmt":"2023-03-27T04:04:19","slug":"3_1","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/3_1\/","title":{"rendered":"\u4ee4\u548c3\u5e74\u5ea6\u7248\u306e\u7a0e\u5236\u6539\u6b63\u3000\uff5e\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\u3002\u8981\u4ef6\u304c\u7c21\u5358\u306b\uff01\uff5e"},"content":{"rendered":"
\n\u4ee4\u548c3\u5e74\u5ea6\u7248\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/div>\n
\n <\/div>\n
\n\u4ee5\u524d\u306e\u30e1\u30eb\u30de\u30ac\u3067\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3092\u30c8\u30d4\u30c3\u30af\u3067\u6319\u3052\u3066\u3044\u307e\u3057\u305f\u3002<\/div>\n
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\n <\/div>\n
\n\u307e\u305a\u3001\u6539\u6b63\u306e\u80cc\u666f\u3068\u3057\u3066<\/div>\n
\n <\/div>\n
\n\u30fb\u65b0\u578b\u30b3\u30ed\u30ca\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u74b0\u5883\u3082\u60aa\u5316\u3057\u3001<\/div>\n
\n\u3000\u8cc3\u4e0a\u3052\u306e\u307f\u306a\u3089\u305a\u96c7\u7528\u306e\u7dad\u6301\u3078\u306e\u61f8\u5ff5\u3082\u5e83\u304c\u3063\u3066\u3044\u308b\u72b6\u6cc1\u304c\u7d9a\u3044\u3066\u3044\u308b\u3002<\/div>\n
\n <\/div>\n
\n\u30fb\u666f\u6c17\u306e\u56de\u5fa9\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u96c7\u7528\u3092\u5b88\u308a\u3064\u3064\u4eba\u6750\u80b2\u6210\u3092\u4fc3\u9032\u3057\u3066<\/div>\n
\n\u3000\u8cc3\u4e0a\u3052\u306b\u306b\u3088\u308b\u6240\u5f97\u306e\u62e1\u5927\u3092\u56f3\u308b\u3053\u3068\u304c\u5fc5\u8981\u3002<\/div>\n
\n <\/div>\n
\n\u3053\u306e\u89b3\u70b9\u304b\u3089\u3001\u9069\u7528\u8981\u4ef6\u3092\u898b\u76f4\u3057\u3001\u9069\u7528\u671f\u9650\u304c2\u5e74\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\u5236\u5ea6\u306e\u5185\u5bb9\u3067\u3059\u304c\u3001\u4eca\u307e\u3067\u306e\u5236\u5ea6\u3067\u306f\u3001<\/div>\n
\n <\/div>\n
\n\u30fb\u524d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u5e74\u5ea6\u306e\u671f\u672b\u307e\u3067\u306e\u5168\u3066\u306e\u6708\u5206\u306e\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u3092\u53d7\u3051\u305f\u5f93\u696d\u54e1\u306e\u307f<\/div>\n
\n\u3000\u8a72\u5f53\u3000<\/div>\n
\n\u30fb\u305d\u306e\u3046\u3061\u3001\u4e00\u5b9a\u306e\u8005\u306b\u652f\u6255\u3063\u305f\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092<\/div>\n
\n\u3000\u524d\u5e74\u5ea6\u3088\u308a1.5\uff05\u4ee5\u4e0a\u5897\u52a0\u3055\u305b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u901a\u5e38\u8981\u4ef6\u304c\u898b\u76f4\u3055\u308c\u3001<\/div>\n
\n <\/div>\n
\n\u30fb\u7d99\u7d9a\u96c7\u7528\u8005\u306b\u9650\u5b9a\u3057\u306a\u3044\u5168\u3066\u306e\u56fd\u5185\u5f93\u696d\u54e1\uff08\u5f79\u54e1\u7b49\u3092\u9664\u304f\uff09\u304c\u8a72\u5f53<\/div>\n
\n\u30fb\u56fd\u5185\u5f93\u696d\u54e1\u306b\u652f\u6255\u3063\u305f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u524d\u5e74\u5ea6\u3088\u308a1.5\uff05\u4ee5\u4e0a\u5897\u52a0\u3055\u305b\u308c\u3070\u3001<\/div>\n
\n\u3000\u305d\u306e\u5897\u52a0\u984d\u306e15\uff05\u304c\u7a0e\u984d\u63a7\u9664\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\u3055\u3089\u306b\u4e0a\u4e57\u305b\u8981\u4ef6\u3082\u3042\u308a\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\u4eca\u307e\u3067\u306e\u6559\u80b2\u8a13\u7df4\u8cbb\u5897\u52a0\u7b49\u306e\u8981\u4ef6<\/div>\n
\n <\/div>\n
\n\u30fb\u9069\u7528\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6559\u80b2\u8a13\u7df4\u8cbb\u304c\u524d\u4e8b\u696d\u5e74\u5ea6\u3068\u6bd4\u3079\u306610\uff05\u4ee5\u4e0a\u5897\u52a0<\/div>\n
\n\u30fb\u307e\u305f\u306f\u9069\u7528\u5e74\u5ea6\u7d42\u4e86\u65e5\u307e\u3067\u306b\u8a8d\u5b9a\u8a08\u753b\u306b\u57fa\u3065\u304d\u7d4c\u55b6\u529b\u5411\u4e0a\u304c\u78ba\u5b9f\u306b\u884c\u308f\u308c\u305f\u3053\u3068\u306b\u3064\u304d<\/div>\n
\n\u3000\u8a3c\u660e\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/div>\n
\n <\/div>\n
\n\u3053\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3057\u3001\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u524d\u5e74\u5ea6\u3088\u308a2.5\uff05\u4ee5\u4e0a\u5897\u52a0\u3055\u305b\u305f\u5834\u5408\u306b\u306f\u3001<\/div>\n
\n\u63a7\u9664\u7387\u306f10\uff05\u4e0a\u4e57\u305b\u3055\u308c\u5408\u8a0825\uff05\u306e\u7a0e\u984d\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/div>\n
\n\u7a0e\u984d\u63a7\u9664\u984d\u306f\u6cd5\u4eba\u7a0e\u984d\u306e20\uff05\u304c\u4e0a\u9650\u3067\u3059\u3002<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\u5236\u5ea6\u306e\u5185\u5bb9\u3092\u307e\u3068\u3081\u308b\u3068\u3001<\/div>\n
\n <\/div>\n
\n\u226a\u6539\u6b63\u524d\u226b<\/div>\n
\n\u3010\u8981\u4ef6\u3011<\/div>\n
\n\u2460\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff1a\u5bfe\u524d\u5e74\u5ea6\u5897\u52a0\u73871.5\uff05\u4ee5\u4e0a<\/div>\n
\n\u2461\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff1a\u5bfe\u524d\u5e74\u5ea6\u3092\u4e0a\u56de\u308b\u3053\u3068<\/div>\n
\n <\/div>\n
\n\u3010\u7a0e\u984d\u63a7\u9664\u3011<\/div>\n
\n\u30fb\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u5bfe\u524d\u5e74\u5ea6\u5897\u52a0\u984d\u306e15\uff05\u306e\u7a0e\u984d\u63a7\u9664<\/div>\n
\n\u30fb\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u5bfe\u524d\u5e74\u5ea6\u5897\u52a0\u7387\u304c2.5\uff05\u4ee5\u4e0a\u3067\u3042\u308a\u3001<\/div>\n
\n\u3000\u304b\u3064\u3001\u6559\u80b2\u8a13\u7df4\u8cbb\u5897\u52a0\u7b49\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u63a7\u9664\u7387\u309210\uff05\u4e0a\u4e57\u305b\uff08→\u5408\u8a0825\uff05\uff09<\/div>\n
\n\u30fb\u7a0e\u984d\u63a7\u9664\u984d\u306f\u6cd5\u4eba\u7a0e\u984d\u306e20\uff05\u3092\u9650\u5ea6<\/div>\n
\n <\/div>\n
\n\u226a\u6539\u6b63\u5f8c\u226b<\/div>\n
\n\u3010\u8981\u4ef6\u3011<\/div>\n
\n\u2460\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff1a\u5bfe\u524d\u5e74\u5ea6\u5897\u52a0\u73871.5\uff05\u4ee5\u4e0a<\/div>\n
\n <\/div>\n
\n\u3010\u7a0e\u984d\u63a7\u9664\u3011<\/div>\n
\n\u30fb\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u5bfe\u524d\u5e74\u5ea6\u5897\u52a0\u984d\u306e15\uff05\u306e\u7a0e\u984d\u63a7\u9664<\/div>\n
\n\u30fb\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u5bfe\u524d\u5e74\u5ea6\u5897\u52a0\u7387\u304c2.5\uff05\u4ee5\u4e0a\u3067\u3042\u308a\u3001<\/div>\n
\n\u3000\u304b\u3064\u3001\u6559\u80b2\u8a13\u7df4\u8cbb\u5897\u52a0\u7b49\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u63a7\u9664\u7387\u309210\uff05\u4e0a\u4e57\u305b\uff08→\u5408\u8a0825\uff05\uff09<\/div>\n
\n\u30fb\u7a0e\u984d\u63a7\u9664\u984d\u306f\u6cd5\u4eba\u7a0e\u984d\u306e20\uff05\u3092\u9650\u5ea6<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\u3064\u307e\u308a\u3001\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u8981\u4ef6\u304c\u7121\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/div>\n
\n <\/div>\n
\n\u4eca\u307e\u3067\u306f\u3001\u6bd4\u8f03\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u5168\u3066\u306e\u6708\u306b\u5728\u7c4d\u3057\u3066\u3044\u308b\u4eba\u3092\u3042\u3052\u3066\u3044\u3066\u3001<\/div>\n
\n2\u5e74\u9593\u5728\u7c4d\u3059\u308b\u4eba\u306e\u7d66\u4e0e\u3092\u4e00\u4eba\u305a\u3064\u6c42\u3081\u3066\u3044\u307e\u3057\u305f\u3002<\/div>\n
\n\u7d66\u4e0e\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306a\u30691\u5e74\u5358\u4f4d\u3067\u51fa\u307e\u3059\u304c\u3001<\/div>\n
\n\u4f1a\u793e\u306e\u4e8b\u696d\u5e74\u5ea6\u3068\u306f\u5408\u308f\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u610f\u5916\u3068\u5927\u5909\u3067\u3057\u305f\u3002<\/div>\n
\n\u3053\u308c\u304b\u3089\u306f\u3001\u4f1a\u793e\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff08\u4f1a\u8a08\u79d1\u76ee\u3067\u3044\u3046\u3068\u7d66\u4e0e\u624b\u5f53\u30fb<\/div>\n
\n\u8cde\u4e0e\u3067\u3057\u3087\u3046\u304b\uff09\u306e\u6bd4\u8f03\u3060\u3051\u306b\u306a\u308b\u306e\u3067\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\u3061\u306a\u307f\u306b\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3068\u306f\u3001<\/div>\n
\n <\/div>\n
\n\u30fb\u56fd\u5185\u96c7\u7528\u8005\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u7b49\u306e\u7dcf\u984d<\/div>\n
\n\u30fb\u56fd\u5185\u96c7\u7528\u8005\u306b\u306f\u3001\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u30fb\u65e5\u96c7\u3044\u52b4\u50cd\u8005\u3082\u542b\u307f\u307e\u3059<\/div>\n
\n\u30fb\u4f7f\u7528\u4eba\u517c\u52d9\u5f79\u54e1\u3092\u542b\u3080\u5f79\u54e1\u53ca\u3073\u5f79\u54e1\u306e\u7279\u6b8a\u95a2\u4fc2\u8005\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u8005\u306f<\/div>\n
\n\u3000\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/div>\n
\n <\/div>\n
\n\u9069\u7528\u671f\u65e5\u306f\u4ee4\u548c3\u5e744\u67081\u65e5\u304b\u3089\u4ee4\u548c5\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b<\/div>\n
\n\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/div>\n
\n3\u6708\u6c7a\u7b97\u306e\u4f1a\u793e\u306f\u3001\u4ee4\u548c2\u5e744\u6708\uff5e\u4ee4\u548c3\u5e743\u6708\u671f\u306e\u6c7a\u7b97\u7533\u544a\u304c\u7d42\u308f\u3063\u305f\u3070\u304b\u308a\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n
\n\u65b0\u3057\u30444\u6708\u671f\u304b\u3089\u306f\u3053\u306e\u6539\u6b63\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/div>\n
\n <\/div>\n
\n <\/div>\n
\n\u203b\u4ee4\u548c3\u5e74\u5ea6\u7248\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/div>\n
\nhttps:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/syotokukakudai.html<\/div>\n
\n <\/div>\n
\n\u203b\u4eca\u307e\u3067\u306e\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089<\/div>\n
\nhttps:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/syotokukakudaiguidebook.pdf<\/div>\n
\n <\/div>\n
\n\u307e\u3060\u307e\u3060\u30b3\u30ed\u30ca\u798d\u3067\u5927\u5909\u3067\u3059\u304c\u3001\u4eba\u6750\u306f\u78ba\u4fdd\u3057\u3066\u304a\u304d\u305f\u3044\u3067\u3059\u3088\u306d\u3002<\/div>\n","protected":false},"excerpt":{"rendered":"

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