{"id":154,"date":"2016-02-01T20:48:36","date_gmt":"2016-02-01T11:48:36","guid":{"rendered":"http:\/\/www.tokuyama-tax.com\/wp\/?p=154"},"modified":"2016-12-05T20:49:01","modified_gmt":"2016-12-05T11:49:01","slug":"%e9%9b%bb%e5%ad%90%e5%b8%b3%e7%b0%bf%e4%bf%9d%e5%ad%98%e6%b3%95","status":"publish","type":"post","link":"https:\/\/www.tokuyama-tax.com\/?p=154","title":{"rendered":"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5"},"content":{"rendered":"

\uff11.\u3000\u306f\u3058\u3081\u306b<\/span><\/h2>\n

2015\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u300d\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u30012015\u5e749\u670830\u65e5\u306b\u65bd\u884c\u3055\u308c\u30012016\u5e741\u67081\u65e5\u304b\u3089\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f2016\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u3082\u8ffd\u52a0\u306e\u6539\u6b63\u6848\u304c\u51fa\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\uff1c\uff12.\u3000\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f \uff1e<\/span><\/h2>\n

\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u30011998\u5e747\u6708\u306b\u65bd\u884c\u3055\u308c\u305f\u6cd5\u5f8b\u3067\u3001\u6b63\u5f0f\u306b\u306f\u300c\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u3068\u3044\u3044\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308b\u4fdd\u5b58\u3092\u8a8d\u3081\u305f\u6cd5\u5f8b\u3067\u3059\u3002 1998\u5e74\u306e\u65bd\u884c\u6642\u70b9\u3067\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u306e\u4fdd\u5b58\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\u306e\u306f\u3001\u5f53\u521d\u304b\u3089\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u3067\u4f5c\u6210\u3057\u305f\u6c7a\u7b97\u66f8\u7b49\u306e\u30c7\u30fc\u30bf\u306e\u307f<\/u><\/strong>\u3067\u3042\u308a\u3001\u30b9\u30ad\u30e3\u30f3\u3057\u3066\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f \u3002 <\/strong><\/u><\/h2>\n

\uff13.\u30002005\u5e74\uff14\u6708\u306be-\u6587\u66f8\u6cd5\u304c\u65bd\u884c<\/span><\/h2>\n

2005\u5e744\u6708\u306be-\u6587\u66f8\u6cd5\u304c\u65bd\u884c\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u6539\u6b63\u3055\u308c\u3001\u7d19\u6587\u66f8\u306e\u30b9\u30ad\u30e3\u30f3\u306b\u3088\u308b\u96fb\u5b50\u4fdd\u5b58\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002e-\u6587\u66f8\u6cd5\u3068\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3001\u4fdd\u967a\u696d\u6cd5\u7b49\u306e\u7d04250\u306e\u6cd5\u5f8b\u7b49\u306b\u3088\u308a\u3001\u7d19\u306b\u3088\u308b\u539f\u672c\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u66f8\u985e\u306e\u96fb\u5b50\u4fdd\u5b58\u3092\u5bb9\u8a8d\u3059\u308b\u6cd5\u5f8b\u306e\u7dcf\u79f0\u3067\u3001\u6b21\u306e2\u3064\u306e\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

1.\u300c\u6c11\u9593\u4e8b\u696d\u8005\u7b49\u304c\u884c\u3046\u66f8\u9762\u306e\u4fdd\u5b58\u7b49\u306b\u304a\u3051\u308b\u60c5\u5831\u901a\u4fe1\u306e\u6280\u8853\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u901a\u5247\u6cd5\uff09<\/p>\n

2.\u300c\u6c11\u9593\u4e8b\u696d\u8005\u7b49\u304c\u884c\u3046\u66f8\u9762\u306e\u4fdd\u5b58\u7b49\u306b\u304a\u3051\u308b\u60c5\u5831\u901a\u4fe1\u306e\u6280\u8853\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u65bd\u884c\u306b\u4f34\u3046\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u6574\u5099\u6cd5\uff09<\/p>\n

e-\u6587\u66f8\u6cd5\u306f\u96fb\u5b50\u4fdd\u5b58\u5bb9\u8a8d\u306b\u95a2\u3059\u308b\u5171\u901a\u4e8b\u9805\u3092\u5b9a\u3081\u308b\u901a\u5247\u6cd5\u3001\u53ca\u3073\u901a\u5247\u6cd5\u306e\u307f\u3067\u306f\u624b\u5f53\u3066\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u7b49\u306e\u898f\u5b9a\u6574\u5099\u3092\u6574\u5099\u6cd5\u306b\u3088\u308a\u63aa\u7f6e\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u8a73\u3057\u304f\u306f\u3001\u539a\u751f\u52b4\u50cd\u7701\u306eHP\u7b49\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002 \u3053\u306e2005\u5e74\u306e\u6539\u6b63\u3092\u56f3\u306b\u8868\u3059\u3068\u6b21\u306e\u56f3\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

<\/p>\n

\n

\u30102005\u5e74\u6539\u6b63\u6642\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u4fc2\u308b\u5236\u5ea6\u6982\u8981\u3011<\/span><\/h3>\n

\u24603\u4e07\u5186\u4ee5\u4e0a\u306e\u5951\u7d04\u66f8\u30fb\u9818\u53ce\u66f8\u306f\u91cd\u8981\u6027\u304c\u9ad8\u3044\u305f\u3081\u3001\u7d19\u306b\u3088\u308b\u4fdd\u5b58\u304c\u5fc5\u8981\u3068\u3055\u308c\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002<\/p>\n

\u2461\u696d\u52d9\u51e6\u7406\u306b\u304b\u304b\u308b\u901a\u5e38\u306e\u671f\u9593\u3092\u7d4c\u904e\u3057\u305f\u5f8c\u3001\u901f\u3084\u304b\u306b\u30b9\u30ad\u30e3\u30f3\u3092\u884c\u3046\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u95a2\u4fc2\u3059\u308b\u5e33\u7c3f\u306b\u3064\u3044\u3066\u3082\u96fb\u5b50\u4fdd\u5b58\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u3002<\/p>\n

\u2462\u507d\u9020\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u3001\u30b9\u30ad\u30e3\u30f3\u3057\u305f\u30c7\u30fc\u30bf\u306b\u306f\u5165\u529b\u8005\u53c8\u306f\u76e3\u7763\u8005\u306e\u96fb\u5b50\u7f72\u540d\u3092\u884c\u3063\u305f\u4e0a\u3067\u3001\u65e5\u672c\u30c7\u30fc\u30bf\u901a\u4fe1\u5354\u4f1a\u306e\u8a8d\u5b9a\u696d\u8005\u306e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u3059\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n

\u2463\u3059\u3079\u3066\u306e\u8a3c\u7968\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u89e3\u50cf\u5ea6\u3067\u30ab\u30e9\u30fc\u306b\u3088\u308b\u30b9\u30ad\u30e3\u30f3\u304c\u5fc5\u8981\u3002
\n<\/strong>
\n\u2464\u539f\u7a3f\u53f0\u3068\u4e00\u4f53\u3068\u306a\u3063\u305f\u30b9\u30ad\u30e3\u30ca\u3092\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u3002
\n\uff08\u4f8b\uff1a\u30cf\u30f3\u30c9\u30b9\u30ad\u30e3\u30ca\u3084\u30c7\u30b8\u30bf\u30eb\u30ab\u30e1\u30e9\u306a\u3069\u306f\u4e0d\u53ef\uff09<\/p>\n

\u2465\u30b9\u30ad\u30e3\u30f3\u3057\u305f\u30c7\u30fc\u30bf\u306e\u691c\u7d22\u6a5f\u80fd\u3068\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u3068\u306e\u76f8\u4e92\u95a2\u9023\u6027\u306e\u78ba\u4fdd\u304c\u5fc5\u8981\u3002<\/p>\n

\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u7d19\u3067\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3088\u308a\u3082\u53b3\u683c\u306a\u6761\u4ef6\u304c\u3042\u308a\u5b9f\u52d9\u7684\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u5c0e\u5165\u304c\u4e00\u5411\u306b\u9032\u307e\u306a\u3044\u3068\u3044\u3046\u306e\u304c\u73fe\u72b6\u3067\u3042\u308a\u3001\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u305d\u3053\u3067\u30012015\u5e74\u53ca\u30732016\u5e74\uff08\u6848\uff09\u306b\u65b0\u305f\u306b\u6539\u6b63\u3055\u308c\u3001\u3042\u308b\u7a0b\u5ea6\u6761\u4ef6\u304c\u7de9\u548c\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

\uff14.\u30002015\u5e74\u53ca\u30732016\u5e74\uff08\u6848\uff09\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4e3b\u306a\u6539\u6b63\u5185\u5bb9<\/span><\/h2>\n

\u3010\u4e3b\u306a\u6539\u6b63\u5185\u5bb9\u3011 <\/span><\/h3>\n

\u24603\u4e07\u5186\u306e\u91d1\u984d\u57fa\u6e96\u3092\u5ec3\u6b62\u3057\u3001\u5168\u3066\u306e\u5951\u7d04\u66f8\u7b49\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u304c\u53ef\u80fd\u3068\u306a\u308b<\/p>\n

\u2461\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306e\u53d7\u9818\u7b49\u5f8c\u3001\u5f53\u8a72\u53d7\u9818\u7b49\u3092\u3059\u308b\u3082\u306e\u304c\u5f53\u8a72\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u7f72\u540d\u3092\u884c\u3063\u305f\u4e0a\u3067\u3001\u7279\u306b\u901f\u3084\u304b\uff083\u65e5\u4ee5\u5185\uff09\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u3059\u3053\u3068\u3068\u3059\u308b<\/p>\n

\u2462\u9069\u6b63\u4e8b\u52d9\u51e6\u7406\u8981\u4ef6\u3092\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u3059\u308b
\n\u25c6 \u76f8\u4e92\u306b\u95a2\u9023\u3059\u308b\u5f53\u8a72\u5404\u4e8b\u52d9\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u5225\u306e\u8005\u304c\u884c\u3046\u4f53\u5236
\n\u25c6 \u5f53\u8a72\u5404\u4e8b\u52d9\u306b\u304b\u304b\u308b\u51e6\u7406\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u5b9a\u671f\u7684\u306a\u691c\u67fb\u3092\u884c\u3046\u4f53\u5236\u53ca\u3073\u624b\u7d9a
\n\u25c6 \u5f53\u8a72\u5404\u4e8b\u52d9\u306b\u304b\u304b\u308b\u51e6\u7406\u306b\u4e0d\u5099\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u3001\u305d\u306e\u5831\u544a\u3068\u539f\u56e0\u7a76\u660e\u53ca\u3073\u6539\u5584\u306e\u305f\u3081\u306e\u65b9\u7b56\u306e\u691c\u8a0e\u3092\u884c\u3046\u4f53\u5236
\n\u25c6 \u5c0f\u898f\u6a21\u4f01\u696d\u8005\u306b\u3042\u3063\u3066\u306f\u3001\u7a0e\u52d9\u4ee3\u7406\u4eba\u306b\u3088\u308b\u691c\u67fb\u3068\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u76f8\u4e92\u3051\u3093\u5236\u8981\u4ef6\u3092\u4e0d\u8981\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/p>\n

\u2463\u96fb\u5b50\u7f72\u540d\u304c\u5ec3\u6b62\u3055\u308c\u3001\u3053\u308c\u306b\u4ee3\u3048\u3066\u5165\u529b\u8005\u53c8\u306f\u76e3\u7763\u8005\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u78ba\u8a8d\u3067\u304d\u308b\u3053\u3068\u304c\u8981\u4ef6\u306b\u8ffd\u52a0\u3055\u308c\u308b<\/p>\n

\u2464\u898b\u7a4d\u66f8\u7b49\u3001\u91cd\u8981\u5ea6\u306e\u4f4e\u3044\u8a3c\u7968\u3067\u306f\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u969b\u306b\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u305f\u66f8\u985e\u306e\u5927\u304d\u3055\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u4fdd\u5b58\u3001\u53ca\u3073\u30ab\u30e9\u30fc\u3067\u306e\u4fdd\u5b58\u304c\u4e0d\u8981\u3068\u3055\u308c\u308b<\/p>\n

\u2465\u30b9\u30ad\u30e3\u30ca\u306b\u3064\u3044\u3066\u3001\u539f\u7a3f\u53f0\u3068\u4e00\u4f53\u3068\u306a\u3063\u305f\u3082\u306e\u306b\u9650\u5b9a\u3059\u308b\u8981\u4ef6\u3092\u5ec3\u6b62\u3059\u308b<\/p>\n

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