{"id":4362,"date":"2022-11-02T05:52:12","date_gmt":"2022-11-02T05:52:12","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/?p=4362"},"modified":"2023-03-27T13:04:18","modified_gmt":"2023-03-27T04:04:18","slug":"%e4%ba%ba%e7%94%9f%ef%bc%91%ef%bc%90%ef%bc%90%e5%b9%b4%e6%99%82%e4%bb%a3%e3%80%8d%e3%81%af%e3%80%8c%ef%bc%96%ef%bc%95%e6%ad%b3%e8%b6%85%e9%9b%87%e7%94%a8%e6%8e%a8%e9%80%b2%e5%8a%a9%e6%88%90%e9%87%91","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/%e4%ba%ba%e7%94%9f%ef%bc%91%ef%bc%90%ef%bc%90%e5%b9%b4%e6%99%82%e4%bb%a3%e3%80%8d%e3%81%af%e3%80%8c%ef%bc%96%ef%bc%95%e6%ad%b3%e8%b6%85%e9%9b%87%e7%94%a8%e6%8e%a8%e9%80%b2%e5%8a%a9%e6%88%90%e9%87%91\/","title":{"rendered":"\u4eba\u751f\uff11\uff10\uff10\u5e74\u6642\u4ee3\u300d\u306f\u300c\uff16\uff15\u6b73\u8d85\u96c7\u7528\u63a8\u9032\u52a9\u6210\u91d1\u300d\u3092\u5229\u7528\u3057\u3066  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class=\"mark_green\">\uff11\u306e\u300c\uff16\uff15\u6b73\u8d85\u7d99\u7d9a\u96c7\u7528\u4fc3\u9032\u30b3\u30fc\u30b9\u300d<\/span>\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u3054\u7d39\u4ecb\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><span class=\"mark_green\">\u300c\uff16\uff15\u6b73\u8d85\u7d99\u7d9a\u96c7\u7528\u4fc3\u9032\u30b3\u30fc\u30b9\u300d<\/span><br \/>\n\u3053\u306e\u30b3\u30fc\u30b9\u306f\u3001\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d \u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u3092\u5b9f\u65bd\u3057\u305f\u4e8b\u696d\u4e3b\u306b\u5bfe\u3057\u3066\u52a9\u6210\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u30fb\uff16\uff15\u6b73\u4ee5\u4e0a\u3078\u306e\u5b9a\u5e74\u5f15\u4e0a\u3052<br \/>\n\u30fb\u5b9a\u5e74\u306e\u5b9a\u3081\u306e\u5ec3\u6b62<br \/>\n\u30fb\u5e0c\u671b\u8005\u5168\u54e1\u3092\u5bfe\u8c61\u3068\u3059\u308b\uff16\uff16\u6b73\u4ee5\u4e0a\u306e\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u306e\u5c0e\u5165<br 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\/>\n\uff08\uff13\uff09\u5b9a\u5e74\u5e74\u9f62\u53ca\u3073\u7d99\u7d9a\u96c7\u7528\u5e74\u9f62\uff08\u6ce8\uff12\uff09\u3092\u4e0a\u56de\u308b\uff16\uff16\u6b73\u4ee5\u4e0a\u306e\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u306e\u5c0e\u5165<br \/>\n\uff08\uff14\uff09\u4ed6\u793e\u306b\u3088\u308b\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u306e\u5c0e\u5165\uff08\u6ce8\uff13\uff09<\/p>\n<p><small>\uff08\u6ce8\uff11\uff09\u5c31\u696d\u898f\u5247\u7b49\u3067\u5b9a\u3081\u3089\u308c\u305f\u5b9a\u5e74\u5e74\u9f62\u306e\u3046\u3061\u3001\u5e73\u6210\uff12\uff18\u5e74\uff11\uff10\u6708\uff11\uff19\u65e5\u4ee5\u964d\u3001\u6700\u3082\u9ad8\u3044\u5e74\u9f62\u3002<\/small><br \/>\n<small>\uff08\u6ce8\uff12\uff09\u5c31\u696d\u898f\u5247\u7b49\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u305f\u5b9a\u5e74\u5e74\u9f62\u307e\u305f\u306f\u5e0c\u671b\u8005\u5168\u54e1\u3092\u5bfe\u8c61\u3068\u3057\u305f\u7d99\u7d9a\u96c7\u7528\u5e74\u9f62\u306e\u3046\u3061\u3001<\/small><br \/>\n<small>\u5e73\u6210\uff12\uff18\u5e74\uff11\uff10\u6708\uff11\uff19\u65e5\u4ee5\u964d\u3001\u6700\u3082\u9ad8\u3044\u5e74\u9f62\u3002<\/small><br \/>\n<small>\uff08\u6ce8\uff13\uff09\u7533\u8acb\u4e8b\u696d\u4e3b\u306e\u96c7\u7528\u3059\u308b\u8005\u3067\u5b9a\u5e74\u5f8c\u307e\u305f\u306f\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u7d42\u4e86\u5f8c\u306b\u4ed6\u306e\u4e8b\u696d\u4e3b\u304c\u5f15\u304d\u7d9a\u3044\u3066\u96c7\u7528\u3059\u308b\u5236\u5ea6\u3002<\/small><\/p>\n<p>\uff12. \u5c31\u696d\u898f\u5247\u306b\u3088\u308a\u5b9a\u5e74\u306e\u5f15\u4e0a\u3052\u7b49\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u306f\u3001\u5c02\u9580\u5bb6\u7b49\u306b\u5c31\u696d\u898f\u5247\u306e\u4f5c\u6210\u53c8\u306f\u76f8\u8ac7\u30fb\u6307\u5c0e\u3092\u59d4\u8a17\u3057\u7d4c\u8cbb\u3092\u652f\u51fa\u3057\u305f\u3053\u3068\u3002<br \/>\n\u307e\u305f\u306f\u52b4\u50cd\u5354\u7d04\u306b\u3088\u308a\u5b9a\u5e74\u306e\u5f15\u4e0a\u3052\u7b49\u306e\u5236\u5ea6\u3092\u7de0\u7d50\u3059\u308b\u305f\u3081\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306b\u76f8\u8ac7\u3057\u7d4c\u8cbb\u3092\u652f\u51fa\u3057\u305f\u3053\u3068\u3002<\/p>\n<p>\uff13. \u9ad8\u5e74\u9f62\u8005\u96c7\u7528\u63a8\u9032\u8005\u306e\u9078\u4efb\u3001\u304a\u3088\u3073\u6b21\u306e\uff08a\uff09\u304b\u3089\uff08g\uff09\u307e\u3067\u306e\u9ad8\u5e74\u9f62\u8005\u96c7\u7528\u7ba1\u7406\u306b\u95a2\u3059\u308b\u63aa\u7f6e\u3092\u3001\uff11\u3064\u4ee5\u4e0a\u5b9f\u65bd\u3057\u3066\u3044\u308b\u4e8b\u696d\u4e3b\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p>\u25a0\u9ad8\u5e74\u9f62\u8005\u96c7\u7528\u7ba1\u7406\u306b\u95a2\u3059\u308b\u63aa\u7f6e<br \/>\n(a)\u8077\u696d\u80fd\u529b\u306e\u958b\u767a\u53ca\u3073\u5411\u4e0a\u306e\u305f\u3081\u306e\u6559\u80b2\u8a13\u7df4\u306e\u5b9f\u65bd\u7b49<br \/>\n(b)\u4f5c\u696d\u65bd\u8a2d\u30fb\u65b9\u6cd5\u306e\u6539\u5584<br \/>\n(c)\u5065\u5eb7\u7ba1\u7406\u3001\u5b89\u5168\u885b\u751f\u306e\u914d\u616e<br \/>\n(d)\u8077\u57df\u306e\u62e1\u5927<br \/>\n(e)\u77e5\u8b58\u3001\u7d4c\u9a13\u7b49\u3092\u6d3b\u7528\u3067\u304d\u308b\u914d\u7f6e\u3001\u51e6\u9047\u306e\u63a8\u9032<br \/>\n(f)\u8cc3\u91d1\u4f53\u7cfb\u306e\u898b\u76f4\u3057<br \/>\n(g)\u52e4\u52d9\u6642\u9593\u5236\u5ea6\u306e\u5f3e\u529b\u5316<\/p>\n<p>\u3010\u652f\u7d66\u984d\u3011<br \/>\n\u5bfe\u8c61\u306e\u300c\u88ab\u4fdd\u967a\u8005\u6570\u300d\u304a\u3088\u3073\u300c\u5b9a\u5e74\u7b49\u3092\u5f15\u4e0a\u3052\u308b\u5e74\u9f62\u300d\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u3089\u308c\u305f\u984d\u304c\u652f\u7d66\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\uff08\uff11\uff09\uff16\uff15\u6b73\u4ee5\u4e0a\u3078\u306e\u5b9a\u5e74\u306e\u5f15\u4e0a\u3052\u3001\uff08\uff12\uff09\u5b9a\u5e74\u306e\u5b9a\u3081\u306e\u5ec3\u6b62<br \/>\n\uff08\u4f8b\uff09<br \/>\n\uff16\uff10\u6b73\u4ee5\u4e0a\u306e\u88ab\u4fdd\u967a\u8005\u6570\u304c\uff11\uff5e\uff13\u4eba\u306e\u5834\u5408\u3001<br \/>\n\uff16\uff15\u6b73\u3078\u306e\u5f15\u304d\u4e0a\u3052\uff1a\uff11\uff15 \u4e07\u5186<br \/>\n\uff16\uff16\uff5e\uff16\uff19\u6b73\u3078\u306e\u5f15\u304d\u4e0a\u3052\uff1a\uff15\u6b73\u672a\u6e80\u306e\u5f15\u304d\u4e0a\u3052\uff12\uff10\u4e07\u5186\u3001\uff15\u6b73\u4ee5\u4e0a\u306e\u5f15\u304d\u4e0a\u3052\uff13\uff10\u4e07\u5186<br \/>\n\uff17\uff10\u6b73\u4ee5\u4e0a\u3078\u306e\u5f15\u304d\u4e0a\u3052\uff1a\uff13\uff10\u4e07\u5186<br \/>\n\u5b9a\u5e74\u306e\u5b9a\u3081\u306e\u5ec3\u6b62\uff1a\uff14\uff10\u4e07\u5186<br 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