{"id":156,"date":"2016-01-01T20:57:14","date_gmt":"2016-01-01T11:57:14","guid":{"rendered":"http:\/\/www.tokuyama-tax.com\/wp\/?p=156"},"modified":"2016-12-05T20:58:14","modified_gmt":"2016-12-05T11:58:14","slug":"%e5%b9%b3%e6%88%9028%e5%b9%b4%e5%ba%a6%e7%a8%8e%e5%88%b6%e6%94%b9%e6%ad%a3%e5%a4%a7%e7%b6%b1%ef%bc%88%e8%87%aa%e7%94%b1%e6%b0%91%e4%b8%bb%e5%85%9a%e3%83%bb%e5%85%ac%e6%98%8e%e5%85%9a%ef%bc%89","status":"publish","type":"post","link":"https:\/\/www.tokuyama-tax.com\/?p=156","title":{"rendered":"\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u81ea\u7531\u6c11\u4e3b\u515a\u30fb\u516c\u660e\u515a\uff09"},"content":{"rendered":"

\u81ea\u7531\u6c11\u4e3b\u515a\u3001\u516c\u660e\u515a\u4e21\u515a\u304c\u5e73\u621027\u5e7412\u670816\u65e5\u306b\u300c\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002\u4e0b\u8a18\u306b\u7a0e\u76ee\u3054\u3068\u306b\u30dd\u30a4\u30f3\u30c8\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n

\uff11\uff0e\u6cd5\u4eba\u7a0e<\/span><\/h2>\n\n\n\n\n
\u9805\u76ee<\/th>\n\u5185\u5bb9<\/th>\n\u9069\u7528\u6642\u671f<\/th>\n<\/tr>\n
\u6cd5\u4eba\u7a0e\u7387\u306e
\n\u5f15\u4e0b\u3052\uff08\u6e1b\u7a0e\uff09<\/td>\n		\u6cd5\u4eba\u7a0e\u7387\u3092\u5f15\u4e0b\u3052\u308b\u3068\u3068\u3082\u306b\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u7a0e\u7387\u898b\u76f4\u3057\u3092\u884c\u3046\u3002\u4e2d\u5c0f\u6cd5\u4eba\u306e\u8efd\u6e1b\u7a0e\u7387\u306f\u5e73\u621029\u5e743\u6708\u307e\u3067\u5ef6\u9577\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u6240\u5f97800\u4e07\u5186\u307e\u306715.0%\uff08\u5730\u65b9\u7a0e\u3092\u542b\u3081\u305f\u5b9f\u52b9\u7a0e\u738723.2%\uff09\uff09\u3002<\/span><\/p>\n\n\n\n\n\n\n
<\/td>\n\u73fe\u884c<\/td>\n28\u5e74\u5ea6<\/td>\n29\u5e74\u5ea6<\/td>\n<\/tr>\n
\u6cd5\u4eba\u7a0e\u7387\uff08\u5927\u6cd5\u4eba\uff09<\/td>\n23.9%<\/td>\n23.4%<\/td>\n23.2%<\/td>\n<\/tr>\n
\u5730\u65b9\u7a0e\u542b\u3081\u305f\u5b9f\u52b9\u7a0e\u7387<\/td>\n32.11%<\/td>\n29.97%<\/td>\n29.74%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u203b\u4e0a\u8a18\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u306b\u4f34\u3044\u3001\u5730\u65b9\u7a0e\u306e\u7a0e\u7387\u3082\u5909\u66f4\u3055\u308c\u307e\u3059<\/td>\n

H28.4.1\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6<\/td>\n<\/tr>\n
\u6b20\u640d\u91d1\u306e
\n\u7e70\u8d8a\u63a7\u9664\u306e
\n\u898b\u76f4\u3057
\n\uff08\u5897\u7a0e\uff09<\/td>\n		\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u63a7\u9664\u9650\u5ea6\u984d\u3092\u6bb5\u968e\u7684\u306b\u7e2e\u5c0f\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u7e70\u8d8a\u671f\u9593\u3092\u5ef6\u9577\u3059\u308b\u3002<\/p>\n\n\n\n\n\n\n
<\/td>\n\u73fe\u884c<\/td>\n28\u5e74\u5ea6<\/td>\n29\u5e74\u5ea6<\/td>\n30\u5e74\u5ea6\u4ee5\u964d<\/td>\n<\/tr>\n
\u63a7\u9664\u9650\u5ea6\u984d<\/td>\n\u6240\u5f97\u306e65%<\/td>\n60%<\/td>\n55%<\/td>\n50%<\/td>\n<\/tr>\n
\u7e70\u8d8a\u671f\u9593<\/td>\n9\u5e74<\/td>\n10\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u203b\u4e2d\u5c0f\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c\u3068\u5909\u308f\u3089\u305a\u6240\u5f97\u91d1\u984d\u306e100%\u306b\u3064\u3044\u3066\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\uff08\u5e73\u621030\u5e74\u5ea6\u4ee5\u964d\u306b\u751f\u3058\u308b\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u306f9\u5e74\u304b\u308910\u5e74\u306b\u5ef6\u9577\u3059\u308b\uff09<\/span><\/td>\n

H28.4.1\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6<\/td>\n<\/tr>\n
\u5efa\u7269\u4ed8\u5c5e\u8a2d\u5099\u30fb
\n\u69cb\u7bc9\u7269\u7b49\u306e
\n\u511f\u5374\u65b9\u6cd5\u306e
\n\u898b\u76f4\u3057
\n(\u77ed\u671f\u7684\u306b\u306f\u5897\u7a0e)<\/td>\n		\u300c\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u300d\u3068\u300c\u69cb\u7bc9\u7269\u300d\u306e\u511f\u5374\u65b9\u6cd5\u306b\u3064\u3044\u3066\u5b9a\u7387\u6cd5\u304c\u5ec3\u6b62\u3055\u308c\u308b<\/p>\n\n\n\n\n\n\n\n
<\/td>\n\u6539\u6b63\u524d<\/td>\n\u6539\u6b63\u5f8c<\/td>\n<\/tr>\n
\u5efa\u7269\u4ed8\u5c5e\u8a2d\u5099<\/td>\n\u5b9a\u7387\u6cd5or\u5b9a\u984d\u6cd5<\/td>\n\u5b9a\u984d\u6cd5<\/td>\n<\/tr>\n
\u69cb\u7bc9\u7269<\/td>\n<\/tr>\n
\u9271\u696d\u7528\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523
\n(\u5efa\u7269,\u9644\u5c5e\u8a2d\u5099,\u69cb\u7bc9\u7269)<\/td>\n		\u5b9a\u7387\u6cd5or\u5b9a\u984d\u6cd5or\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5<\/td>\n\u5b9a\u984d\u6cd5or\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\nH28.4.1\u4ee5\u5f8c\u306b\u53d6\u5f97\u3059\u308b\u8cc7\u7523\u306b\u9069\u7528<\/td>\n<\/tr>\n
\u4f01\u696d\u7248
\n\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e
\n\u5275\u8a2d\uff08\u6e1b\u7a0e\uff09<\/td>\n		\u9752\u8272\u7533\u544a\u6cd5\u4eba\u304c\u5e73\u621032\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u300c\u5730\u65b9\u5275\u751f\u63a8\u9032\u5bc4\u9644\u6d3b\u7528\u4e8b\u696d\u300d\u306b\u95a2\u9023\u3059\u308b\u5bc4\u9644\u91d1\u3092\u652f\u51fa\u3057\u305f\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u304b\u3089\u4e00\u5b9a\u984d\uff08\u4e0a\u9650\u306f\u5bc4\u9644\u984d\u306e30%<\/span>\uff09<\/span>\u3092\u63a7\u9664\u3067\u304d\u308b\u3002\u305f\u3060\u3057\u3001\u672c\u793e\u304c\u7acb\u5730\u3059\u308b\u5730\u65b9\u81ea\u6cbb\u4f53\u3078\u306e\u5bc4\u9644\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308b\u3002<\/td>\n\u300c\u6539\u6b63\u5730\u57df\u518d\u751f\u6cd5\u306e\u65bd\u884c\u65e5\u300d\u304b\u3089H32.3.31\u307e\u3067<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\uff12\uff0e\u6240\u5f97\u7a0e<\/span><\/h2>\n\n\n\n\n\n\n
\u9805\u76ee<\/th>\n\u5185\u5bb9<\/th>\n\u9069\u7528\u6642\u671f<\/th>\n<\/tr>\n
\u7a7a\u304d\u5bb6\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u7279\u5225\u63a7\u9664\uff08\u6e1b\u7a0e\uff09<\/td>\n\u76f8\u7d9a\u6642\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u5bb6\u5c4b\u3092\u76f8\u7d9a\u3057\u305f\u76f8\u7d9a\u4eba\u304c\u3001\u4e00\u5b9a\u306e\u5bb6\u5c4b\u53c8\u306f\u9664\u5374\u5f8c\u306e\u571f\u5730\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5bb6\u5c4b\u53c8\u306f\u9664\u5374\u5f8c\u306e\u571f\u5730\u306e\u8b72\u6e21\u76ca\u304b\u30893,000\u4e07\u5186\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/td>\nH28.4.1\uff5eH31.12.31<\/td>\n<\/tr>\n
\uff13\u4e16\u4ee3\u540c\u5c45\u306e
\n\u6539\u4fee\u8ca0\u62c5\u8efd\u6e1b\uff08\u6e1b\u7a0e\uff09<\/td>\n		\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\uff13\u4e16\u4ee3\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408\u3001\u6539\u4fee\u8cbb\u306b\u76f8\u5f53\u3059\u308b\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5e74\u672b\u6b8b\u9ad8\uff08250\u4e07\u3092\u9650\u5ea6\uff09\u304b\u30892%\u30925\u5e74\u9593\u7a0e\u984d\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/td>\nH28.4.1\uff5eH31.6.30<\/td>\n<\/tr>\n
\u5e02\u8ca9\u85ac\u8cfc\u5165\u306b\u304b\u304b\u308b
\n\u6240\u5f97\u63a7\u9664\uff08\u6e1b\u7a0e\uff09<\/td>\n		\u7279\u5b9a\u5065\u5eb7\u8a3a\u67fb\u3001\u4e88\u9632\u63a5\u7a2e\u3001\u5b9a\u671f\u5065\u5eb7\u8a3a\u65ad\u3001\u5065\u5eb7\u8a3a\u67fb\u3001\u304c\u3093\u691c\u8a3a\u7b49\u3067\u75be\u75c5\u306e\u4e88\u9632\u306b\u53d6\u308a\u7d44\u3080\u306b\u3042\u305f\u3063\u3066\u3001\u8cfc\u5165\u3059\u308b\uff2f\uff34\uff23\u533b\u85ac\u54c1\uff08\u4e00\u822c\u7528\u533b\u85ac\u54c1\uff09\u304c\u5e74\u959312,000\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u305d\u306e\u8d85\u3048\u308b\u90e8\u5206\u306e\u91d1\u984d\u3092\u7dcf\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\uff0888,000\u5186\u304c\u9650\u5ea6\uff09\u3053\u3068\u304c\u3067\u304d\u308b\u3002
\n\u203b\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306e\u9078\u629e\u9069\u7528<\/span><\/td>\n		H29.1.1\uff5eH33.12.31<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\uff13\uff0e\u6d88\u8cbb\u7a0e<\/span><\/h2>\n\n\n\n\n
\u9805\u76ee<\/th>\n\u5185\u5bb9<\/th>\n\u9069\u7528\u6642\u671f<\/th>\n<\/tr>\n
\u8efd\u6e1b\u7a0e\u7387
\n\uff08\u5897\u7a0e\u306b\u4f34\u3046\u8efd\u6e1b\u63aa\u7f6e\uff09<\/td>\n		\u5e73\u621029\u5e744\u67081\u65e5\u306e\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\uff088%\u304b\u308910%\uff09\u306b\u969b\u3057\u3066\u5c0e\u5165\u3055\u308c\u308b\u8efd\u6e1b\u7a0e\u7387\u3092\u6b21\u306e\u3068\u304a\u308a\u9069\u7528\u3059\u308b<\/p>\n\n\n\n\n\n\n
\u5c0e\u5165\u6642\u671f<\/td>\n\u5e73\u621029\u5e744\u67081\u65e5<\/td>\n<\/tr>\n
\u8efd\u6e1b\u7a0e\u7387<\/td>\n8%<\/td>\n<\/tr>\n
\u5bfe\u8c61\u54c1\u76ee<\/td>\n\u2460 \u9152\u985e\u3001\u5916\u98df\u3092\u9664\u304f\u98f2\u98df\u6599\u54c1
\n\u2461 \u5b9a\u671f\u8cfc\u8aad\u5951\u7d04\u304c\u7de0\u7d50\u3055\u308c\u305f\u90312\u56de\u4ee5\u4e0a\u767a\u884c\u3055\u308c\u308b\u65b0\u805e<\/td>\n<\/tr>\n
\u533a\u5206\u7d4c\u7406<\/td>\n\u5e73\u621033\u5e744\u67081\u65e5\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff08\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff09\u3002\u305d\u308c\u307e\u3067\u306f\u7c21\u7d20\u306a\u7d4c\u7406\u65b9\u5f0f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\nH28.4.1\uff5eH31.12.31<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\uff14\uff0e\u5730\u65b9\u7a0e<\/span><\/h2>\n\n\n\n\n\n
\u9805\u76ee<\/th>\n\u5185\u5bb9<\/th>\n\u9069\u7528\u6642\u671f<\/th>\n<\/tr>\n
\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\u306e\u5ec3\u6b62
\n\uff08\u6e1b\u7a0e\uff09<\/td>\n		\u5e73\u621029\u5e743\u670831\u65e5\u3092\u3082\u3063\u3066\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\u3092\u5ec3\u6b62\u3059\u308b<\/td>\nH29.3.31<\/td>\n<\/tr>\n
\u81ea\u52d5\u8eca\u7a0e
\n\u74b0\u5883\u6027\u80fd\u5272\u306e\u5275\u8a2d
\n\uff08\u5897\u7a0e\uff09<\/td>\n		\u5e73\u621029\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3059\u308b\u81ea\u52d5\u8eca\u306b\u3064\u3044\u3066\u3001\u71c3\u8cbb\u6027\u80fd\u306b\u5fdc\u3058\u3066\u81ea\u52d5\u8eca\u7a0e\u74b0\u5883\u6027\u80fd\u5272\u3092\u8ab2\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\u306e\u5ec3\u6b62\u306b\u4f34\u3044\u3001\u5b9f\u8cea\u7684\u306b\u306f\u6e1b\u7a0e\u3068\u306a\u308b\u3002<\/td>\nH29.4.1\u4ee5\u5f8c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

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