{"id":185,"date":"2017-02-01T10:43:33","date_gmt":"2017-02-01T01:43:33","guid":{"rendered":"http:\/\/www.tokuyama-tax.com\/?p=185"},"modified":"2017-02-01T10:43:33","modified_gmt":"2017-02-01T01:43:33","slug":"%e6%89%80%e5%be%97%e6%8b%a1%e5%a4%a7%e4%bf%83%e9%80%b2%e7%a8%8e%e5%88%b6%e3%81%ae%e8%a6%8b%e7%9b%b4%e3%81%97","status":"publish","type":"post","link":"https:\/\/www.tokuyama-tax.com\/?p=185","title":{"rendered":"\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057"},"content":{"rendered":"

\u5e73\u621028\u5e7412\u67088\u65e5\u306b\u300c\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u304c\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u4eca\u56de\u306f\u305d\u306e\u4e2d\u3088\u308a\u3001\u300c\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\u300d\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u3068\u306f\uff08\u73fe\u884c\u5236\u5ea6\uff09<\/h2>\n

\u672c\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u2460 \u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d \u2267 \u57fa\u6e96\u5e74\u5ea6\uff08\u6cd5\u4eba\u306f\u5e73\u621024\u5e74\u5ea6\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u5e73\u621025\u5e74\u5ea6\uff09\u306e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d \u00d7 \u9069\u7528\u5e74\u5ea6\u306b\u5fdc\u3058\u305f\u5272\u5408\uff08\u203b\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306f\u4e00\u5f8b103\uff05\uff09
\n\u2461 \u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d \u2267 \u524d\u5e74\u5ea6\u306e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d
\n\u2462 \u7d99\u7d9a\u96c7\u7528\u80051\u4eba\u5f53\u305f\u308a\u306e\u5e73\u5747\u7d66\u4e0e \uff1e \u524d\u5e74\u5ea6\u306e\u7d99\u7d9a\u96c7\u7528\u80051\u4eba\u5f53\u305f\u308a\u306e\u5e73\u5747\u7d66\u4e0e<\/p>\n

\u4e0a\u8a18\u306e\u3059\u3079\u3066\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u3068\u304d\u3001
\n\u3010\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d \uff0d \u57fa\u6e96\u5e74\u5ea6\u306e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3011\uff08\u203b\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\uff09
\n\u306e10\uff05\u304c\u3001\u6cd5\u4eba\u7a0e\u306e20\uff05\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u4ee5\u5916\u306f10\uff05\uff09\u307e\u3067\u3092\u9650\u5ea6\u3068\u3057\u3066\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u6539\u6b63\u306e\u6982\u8981<\/h2>\n

I. \u9069\u7528\u8981\u4ef6\u306e\u898b\u76f4\u3057
\n\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u4ee5\u5916\u306e\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u8981\u4ef6\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\uff08\u7de9\u548c\uff09\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c\u306e\u307e\u307e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

II. \u63a7\u9664\u7a0e\u984d\u306e\u4e0a\u4e57\u305b\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\uff09
\n\u9069\u7528\u8981\u4ef6 \u2462\u306b\u3064\u3044\u3066
\n\u7d99\u7d9a\u96c7\u7528\u80051\u4eba\u5f53\u305f\u308a\u306e\u5e73\u5747\u7d66\u4e0e \uff1e \u524d\u5e74\u5ea6\u306e\u7d99\u7d9a\u96c7\u7528\u80051\u4eba\u5f53\u305f\u308a\u306e\u5e73\u5747\u7d66\u4e0e \u00d7 102\uff05
\n\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u63a7\u9664\u3067\u304d\u308b\u7a0e\u984d\u306f\u3001\u73fe\u884c\u306e\u63a7\u9664\u7a0e\u984d\u306b\u3001
\n\u3010\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d \uff0d \u524d\u671f\u306e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3011\uff08\u203b\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u304c\u4e0a\u9650\uff09
\n\u306e12\uff05\u3092\u4e0a\u4e57\u305b\u3057\u305f\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4eca\u56de\u306e\u6539\u6b63\u306f\u7279\u306b\u3001\u524d\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306e\u96c7\u7528\u306e\u5897\u52a0\u3084\u8cc3\u4e0a\u3052\u306b\u5bfe\u3057\u3066\u3001\u4e8b\u696d\u4e3b\u306b\u6709\u5229\u3068\u306a\u308b\u3088\u3046\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u306e\u3055\u3089\u306a\u308b\u96c7\u7528\u3084\u8cc3\u4e0a\u3052\u3092\u4fc3\u3059\u305f\u3081\u306e\u6539\u6b63\u3068\u306a\u3063\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u62c5\u5f53\uff1a\u6a4b\u672c\u3000\u62d3\u4e5f<\/p>\n","protected":false},"excerpt":{"rendered":"

\u5e73\u621028\u5e7412\u67088\u65e5\u306b\u300c\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u304c\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u4eca\u56de\u306f\u305d\u306e\u4e2d … <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[],"_links":{"self":[{"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=\/wp\/v2\/posts\/185"}],"collection":[{"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=185"}],"version-history":[{"count":1,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=\/wp\/v2\/posts\/185\/revisions"}],"predecessor-version":[{"id":186,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=\/wp\/v2\/posts\/185\/revisions\/186"}],"wp:attachment":[{"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}