{"id":258,"date":"2018-01-01T13:26:26","date_gmt":"2018-01-01T04:26:26","guid":{"rendered":"http:\/\/www.tokuyama-tax.com\/?p=258"},"modified":"2018-01-06T13:29:18","modified_gmt":"2018-01-06T04:29:18","slug":"%e5%b9%b3%e6%88%9030%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=258","title":{"rendered":"\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u81ea\u7531\u6c11\u4e3b\u515a\u30fb\u516c\u660e\u515a\uff09"},"content":{"rendered":"<p>\u81ea\u7531\u6c11\u4e3b\u515a\u3001\u516c\u660e\u515a\u4e21\u515a\u304c\u5e73\u621029\u5e7412\u670814\u65e5\u306b\u300c\u5e73\u621030\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\uff08\u4e3b\u306b\u4e2d\u5c0f\u4f01\u696d\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306e\u6539\u6b63\u3092\u307e\u3068\u3081\u307e\u3057\u305f\uff09\u3002<\/p>\n<h2>\uff11\uff0e\u6cd5\u4eba\u7a0e<\/h2>\n<table width=\"489\">\n<tbody>\n<tr>\n<td width=\"85\">\u9805\u76ee<\/td>\n<td width=\"291\">\u5185\u5bb9<\/td>\n<td width=\"113\">\u9069\u7528\u6642\u671f<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff08\u6e1b\u7a0e\uff09<\/td>\n<td width=\"291\">\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u3064\u3044\u3066\u3001\u7d66\u4e0e\u652f\u7d66\u984d\u306e\u5897\u52a0\u984d\u304c<span style=\"color: #ff0000;\">1.5\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u63a7\u9664\u7a0e\u984d<\/span>\u3092\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u3059\u308b\u3002<\/p>\n<p>\uff1c\u6539\u6b63\u524d\uff1e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u306e10\uff05\uff0b\u7d66\u4e0e\u5897\u52a0\u984d\u306e\u3046\u3061\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304b\u3089\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u91d1\u984d\u306e12\uff05\uff08\u6cd5\u4eba\u7a0e\u306e20%\u304c\u4e0a\u9650\uff09\u3002<br \/>\n\uff1c\u6539\u6b63\u5f8c\uff1e<span style=\"color: #ff0000;\">\u96c7\u7528\u8005\u7b49\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u306e15%\u3002\u305f\u3060\u3057\u3001\u5e73\u5747\u7d66\u4e0e\u304c2.5%\u5897\u52a0\u3057\u3001\u6559\u80b2\u8a13\u7df4\u8cbb\u304c10%\u5897\u52a0\u3057\u305f\u7b49\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u307025%<\/span>\uff08\u6cd5\u4eba\u7a0e\u306e20%\u304c\u4e0a\u9650\uff09\u3002<\/td>\n<td width=\"113\">H30.4.1\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uff12\uff0e\u6240\u5f97\u7a0e<\/h2>\n<table width=\"489\">\n<tbody>\n<tr>\n<td width=\"85\">\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057<\/td>\n<td width=\"291\">\u3000\u57fa\u790e\u63a7\u9664\u306b\u3064\u3044\u3066\u6b21\u306e\u898b\u76f4\u3057\u3092\u884c\u3046<br \/>\n\uff081\uff09\u63a7\u9664\u984d\u3092\u4e00\u5f8b10\u4e07\u5186\u5f15\u304d\u4e0a\u3052\u3066<span style=\"color: #ff0000;\">48\u4e07\u5186\u3068\u3059<\/span>\u308b\u3002<br \/>\n\uff082\uff09\u5408\u8a08\u6240\u5f97\u304c2,400\u4e07\u5186\u8d85\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u3059\u308b\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"124\">\u5408\u8a08\u6240\u5f97<\/td>\n<td width=\"113\">\u57fa\u790e\u63a7\u9664<\/td>\n<\/tr>\n<tr>\n<td width=\"124\">2,400\u4e07\u5186\u8d852,450\u4e07\u5186<\/td>\n<td width=\"113\">32\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"124\">2,450\u4e07\u5186\u8d852,500\u4e07\u5186<\/td>\n<td width=\"113\">16\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"124\">2,500\u4e07\u5186\u8d85<\/td>\n<td width=\"113\">0\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<td width=\"113\">H32.1.1\u4ee5\u964d<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u898b\u76f4\u3057<\/td>\n<td width=\"291\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306b\u3064\u3044\u3066\u6b21\u306e\u898b\u76f4\u3057\u3092\u884c\u3046<\/p>\n<p>\uff081\uff09 \u63a7\u9664\u984d\u3092<span style=\"color: #ff0000;\">\u4e00\u5f8b10\u4e07\u5186\u5f15\u304d\u4e0b\u3052\u308b<\/span>\u3002<br \/>\n\uff082\uff09 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u4e0a\u9650\u984d\u304c\u9069\u7528\u3055\u308c\u308b\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u3092850\u4e07\u5186\u3001\u305d\u306e\u4e0a\u9650\u984d\u3092195\u4e07\u5186\u306b\u5f15\u304d\u4e0b\u3052\u308b\u3002\u305f\u3060\u3057\u3001850\u4e07\u5186\u3092\u8d85\u3048\u308b\u5c45\u4f4f\u8005\u3067\u7279\u5225\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u8005\u3001\u53c8\u306f23\u6b73\u672a\u6e80\u3084\u7279\u5225\u969c\u5bb3\u8005\u306e\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u8005\u306f850\u4e07\u5186\u8d85\u306e\u91d1\u984d\u306b10%\u3092\u4e57\u3058\u305f\u91d1\u984d\u3092\u63a7\u9664\u3059\u308b\u3002<\/p>\n<p>\uff1c\u6539\u6b63\u5f8c\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff1e<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"124\">\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d<\/td>\n<td width=\"135\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/td>\n<\/tr>\n<tr>\n<td width=\"124\">162.5\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td width=\"135\">55\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"124\">162.5\u4e07\u5186\u8d85180\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td width=\"135\">\u53ce\u5165\u91d1\u984d\u00d740%\uff0d10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"124\">180\u4e07\u5186\u8d85360\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td width=\"135\">\u53ce\u5165\u91d1\u984d\u00d730%\uff0b8\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"124\">360\u4e07\u5186\u8d85660\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td width=\"135\">\u53ce\u5165\u91d1\u984d\u00d720%\uff0b44\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"124\">660\u4e07\u5186\u8d85850\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td width=\"135\">\u53ce\u5165\u91d1\u984d\u00d710%\uff0b110\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"124\">850\u4e07\u5186\u8d85<\/td>\n<td width=\"135\">195\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<td width=\"113\">H32.1.1\u4ee5\u964d<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057<\/td>\n<td width=\"291\">\u3000\u6b63\u898f\u306e\u7c3f\u8a18\u306e\u539f\u5247\u306b\u5f93\u3063\u3066\u8a18\u9332\u3057\u3066\u3044\u308b\u8005\u306b\u304b\u304b\u308b<span style=\"color: #ff0000;\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d\u309255\u4e07\u5186\uff08\u73fe\u884c\uff1a65\u4e07\u5186\uff09\u306b\u5f15\u304d\u4e0b\u3052\u308b\u3002<br \/>\n<\/span>\u3000\u305f\u3060\u3057\u3001<span style=\"color: #ff0000;\">e-Tax\u306b\u3088\u308b\u63d0\u51fa\u3084\u96fb\u78c1\u7684\u8a18\u9332\u306e\u5099\u4ed8\u3051\u53ca\u3073\u4fdd\u5b58\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f65\u4e07\u5186\u3068\u3059\u308b\u3002<\/span><\/td>\n<td width=\"113\">H32.1.1\u4ee5\u964d<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u306e\u898b\u76f4\u3057<\/td>\n<td width=\"291\">\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u306b\u3064\u3044\u3066\u6b21\u306e\u898b\u76f4\u3057\u3092\u884c\u3046<\/p>\n<p>\uff081\uff09\u63a7\u9664\u984d\u3092<span style=\"color: #ff0000;\">\u4e00\u5f8b10\u4e07\u5186\u5f15\u304d\u4e0b\u3052\u308b\u3002<br \/>\n<\/span>\uff082\uff09\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306e\u63a7\u9664\u984d\u306b\u3064\u3044\u3066\u306f195.5\u4e07\u5186\u306e\u4e0a\u9650\u3092\u8a2d\u3051\u308b<br \/>\n\uff083\uff09\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306b\u4fc2\u308b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u8d85\u306e\u5834\u5408\u3001\u5408\u8a08\u6240\u5f97\u306b\u3088\u3063\u306610\u4e07\u5186\u304b\u308920\u4e07\u5186\u306e\u63a7\u9664\u984d\u3092\u5f15\u304d\u4e0b\u3052\u308b\u3002<\/td>\n<td width=\"113\">H32.1.1\u4ee5\u964d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><strong>3<\/strong><strong>\uff0e\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e<\/strong><\/h2>\n<table width=\"489\">\n<tbody>\n<tr>\n<td width=\"85\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7279\u4f8b\u306e\u5275\u8a2d\uff08\u6e1b\u7a0e\uff09<\/td>\n<td width=\"291\">\uff081\uff09\u300c\u7279\u4f8b\u5f8c\u7d99\u8005\u300d\u304c\u300c\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u300d\u306e\u4ee3\u8868\u6a29\u3092\u6709\u3057\u3066\u3044\u305f\u8005\u304b\u3089\u3001\u8d08\u4e0e\u53c8\u306f\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u3001\u305d\u306e\u4f1a\u793e\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u53d6\u5f97\u3057\u305f\u5168\u3066\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u53c8\u306f\u76f8\u7d9a\u7a0e\u306e\u5168\u984d\u306b\u3064\u3044\u3066\u3001\u7279\u4f8b\u5f8c\u7d99\u8005\u306e\u6b7b\u4ea1\u306e\u65e5\u7b49\u307e\u3067\u7d0d\u7a0e\u3092\u7336\u4e88\u3059\u308b<br \/>\n\uff082\uff09\u300c\u7279\u4f8b\u5f8c\u7d99\u8005\u300d\u304c\u300c\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u300d\u306e\u4ee3\u8868\u8005\u4ee5\u5916\u306e\u8005\u304b\u3089\u8d08\u4e0e\u53c8\u306f\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3082\u30015\u5e74\u5185\u306b\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u3082\u306e\u306b\u9650\u308a\u3001\u3053\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3002<\/td>\n<td width=\"113\">H30.1.1\u304b\u3089<br \/>\nH39.12.31<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><strong>\uff14\uff0e\u305d\u306e\u4ed6<\/strong><\/h2>\n<table width=\"489\">\n<tbody>\n<tr>\n<td width=\"92\">\u56fd\u969b\u89b3\u5149\u65c5\u5ba2\u7a0e<br \/>\n\uff08\u65b0\u8a2d\u30fb\u5897\u7a0e\uff09<\/td>\n<td width=\"284\">\u56fd\u969b\u8239\u8236\u7b49\u306b\u3088\u308b\u672c\u90a6\u304b\u3089\u306e\u51fa\u56fd\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u5834\u5408\u3092\u9664\u304d\u3001<span style=\"color: #ff0000;\">\u51fa\u56fd1\u56de\u306b\u3064\u304d1,000\u5186<\/span>\u306e\u56fd\u969b\u89b3\u5149\u65c5\u5ba2\u7a0e\u3092\u8ab2\u3059\u3002<\/td>\n<td width=\"113\">H31.1.7\u4ee5\u964d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u81ea\u7531\u6c11\u4e3b\u515a\u3001\u516c\u660e\u515a\u4e21\u515a\u304c\u5e73\u621029\u5e7412\u670814\u65e5\u306b\u300c\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u3092\u767a &#8230; <\/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\/258"}],"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=258"}],"version-history":[{"count":2,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=\/wp\/v2\/posts\/258\/revisions"}],"predecessor-version":[{"id":260,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=\/wp\/v2\/posts\/258\/revisions\/260"}],"wp:attachment":[{"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}