{"id":341,"date":"2019-01-01T13:47:36","date_gmt":"2019-01-01T04:47:36","guid":{"rendered":"https:\/\/www.tokuyama-tax.com\/?p=341"},"modified":"2019-01-04T13:50:33","modified_gmt":"2019-01-04T04:50:33","slug":"%e5%b9%b3%e6%88%9031%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=341","title":{"rendered":"\u5e73\u621031\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\u621030\u5e7412\u670814\u65e5\u306b\u300c\u5e73\u621031\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\uff082019\u5e745\u67081\u65e5\u304b\u3089\u5143\u53f7\u304c\u5909\u308f\u308a\u307e\u3059\u304c\u5e73\u6210\u3067\u8868\u8a18\u3057\u3066\u3044\u307e\u3059\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\">\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u62e1\u5145<\/p>\n<p>\uff08\u6e1b\u7a0e\uff09<\/td>\n<td width=\"291\">\u7dcf\u984d\u578b\u306b\u3064\u3044\u3066\u3001\u5897\u52a0\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u5f37\u5316\u306e\u89b3\u70b9\u304b\u3089\u63a7\u9664\u7387\u3092\u898b\u76f4\u3059\u3068\u3068\u3082\u306b\u3001\u7814\u7a76\u958b\u767a\u3092\u884c\u3046\u4e00\u5b9a\u306e\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u306e\u63a7\u9664\u4e0a\u9650\u3092\u6cd5\u4eba\u7a0e\u984d\u306e40%\uff08\u73fe\u884c:25%\uff09\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3002<\/td>\n<td width=\"113\">H31.4.1\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u306e\u5ef6\u9577<\/td>\n<td width=\"291\">\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u30922\u5e74\u9593\u5ef6\u9577\u3059\u308b\u3002<\/p>\n<p>\u203b\u6cd5\u4eba\u7a0e\u4f4f\u6c11\u7a0e\u4e8b\u696d\u7a0e\u8a08\u306e\u5b9f\u52b9\u7a0e\u7387\uff08\u6240\u5f97800\u4e07\u5186\u307e\u3067\uff09\u2192 <span style=\"color: #ff0000;\">\u7279\u4f8b 23.2%<\/span>\uff08\u672c\u5247\u306f29.74%\uff09<\/td>\n<td width=\"113\">H31.4.1\uff5eH33.3.31\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\u8a2d\u5099\u6295\u8cc7\u306b\u304b\u304b\u308b\u7279\u5225\u511f\u5374\u30fb\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306e\u5ef6\u9577<\/td>\n<td width=\"291\">\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306a\u3069\u4e2d\u5c0f\u4f01\u696d\u304c\u8a2d\u5099\u6295\u8cc7\u3092\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u30fb\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u30922\u5e74\u9593\u5ef6\u9577\u3059\u308b\u3002<\/p>\n<p>\u203b\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u2192\u4ee5\u4e0b\u306e\u8a2d\u5099\u3092\u8cfc\u5165\u3057\u3066\u2460\u5de5\u696d\u4f1a\u7b49\u306e\u8a3c\u660e\u2461\u7d4c\u6e08\u7523\u696d\u5c40\u306b\u3088\u308b\u78ba\u8a8d\u66f8\u306e\u3044\u305a\u308c\u304b\u306b\u3088\u308a\u3001<span style=\"color: #ff0000;\">\u5373\u6642(100%)\u511f\u5374\u307e\u305f\u306f10%\uff08\u8cc7\u672c\u91d13,000\u4e07\u5186\u8d85\u306f7%\uff09<\/span>\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"140\">\u6a5f\u68b0\u88c5\u7f6e<\/td>\n<td width=\"140\">160\u4e07\u5186\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td width=\"140\">\u5de5\u5177\u53ca\u3073\u5668\u5177\u5099\u54c1<\/td>\n<td width=\"140\">30\u4e07\u5186\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td width=\"140\">\u5efa\u7269\u9644\u5c5e\u8a2d\u5099<\/td>\n<td width=\"140\">60\u4e07\u5186\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td width=\"140\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<\/td>\n<td width=\"140\">70\u4e07\u5186\u4ee5\u4e0a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<td width=\"113\">H33.3.31\u307e\u3067<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\u4eee\u60f3\u901a\u8ca8\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u5236\u5b9a<\/td>\n<td width=\"291\">\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u8a55\u4fa1\u65b9\u6cd5\u7b49\u306b\u3064\u3044\u3066\u3001\u6642\u4fa1\u6cd5\u3092\u5c0e\u5165\u3059\u308b\u7b49\u306e\u63aa\u7f6e\u304c\u8b1b\u305a\u308b\u3002<\/td>\n<td width=\"113\">H31.4.1\u4ee5\u5f8c\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u304b\u3089<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<h2>\uff12\uff0e\u6240\u5f97\u7a0e<\/h2>\n<table width=\"489\">\n<tbody>\n<tr>\n<td width=\"85\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u62e1\u5145\uff08\u6e1b\u7a0e\uff09<\/td>\n<td width=\"291\">\u3000\u6d88\u8cbb\u7a0e\u7387 10%\u304c\u9069\u7528\u3055\u308c\u308b\u4f4f\u5b85\u53d6\u5f97\u7b49\u306b\u3064\u3044\u3066\u3001\u63a7\u9664\u671f\u9593\u30923\u5e74\u5ef6\u9577\u3059\u308b<span style=\"color: #ff0000;\">\uff08\u73fe\u884c10\u5e74\u21d213\u5e74\uff09<\/span>\u3002 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width=\"291\">\u68ee\u6797\u6574\u5099\u7b49\u306b\u5fc5\u8981\u306a\u5730\u65b9\u8ca1\u6e90\u3092\u5b89\u5b9a\u7684\u306b\u78ba\u4fdd\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u68ee\u6797\u74b0\u5883\u7a0e\uff08\u4eee\u79f0\uff09\uff08\u5e73\u6210 36 \u5e74\u5ea6\u304b\u3089\u5e74\u984d 1,000 \u5186\uff09\u53ca\u3073\u68ee\u6797\u74b0\u5883\u8b72\u4e0e\u7a0e\uff08\u4eee\u79f0\uff09\uff08\u5e73\u6210 31 \u5e74\u5ea6\u304b\u3089\u8b72\u4e0e\uff09\u3092\u5275\u8a2d\u3059\u308b\u3002<\/td>\n<td width=\"113\">\u68ee\u6797\u74b0\u5883\u8b72\u4e0e\u7a0eH31.1.1\uff5e<\/p>\n<p>\u68ee\u6797\u74b0\u5883\u7a0eH36.1.1\uff5e<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/td>\n<td width=\"291\">\u904e\u5ea6\u306a\u8fd4\u793c\u54c1\u3092\u9001\u4ed8\u3057\u3001\u5236\u5ea6\u306e\u8da3\u65e8\u3092\u6b6a\u3081\u3066\u3044\u308b\u3088\u3046\u306a\u56e3\u4f53\u306b\u3064\u3044\u3066\u306f\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\uff08\u7279\u4f8b\u63a7\u9664\uff09\u306e\u5bfe\u8c61\u5916\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u5236\u5ea6\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3002<\/td>\n<td width=\"113\">H31.6.1\u4ee5\u5f8c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<h2>3\uff0e\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e<\/h2>\n<table width=\"489\">\n<tbody>\n<tr>\n<td width=\"85\">\u500b\u4eba\u4e8b\u696d\u8005\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u5275\u8a2d\u7b49\uff08\u6e1b\u7a0e\uff09<\/td>\n<td width=\"291\">\uff08\uff11\uff09\u65b0\u305f\u306a\u500b\u4eba\u4e8b\u696d\u8005\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u3001<span style=\"color: #ff0000;\">10\u5e74\u9593\u306e\u6642\u9650\u63aa\u7f6e\u3068\u3057\u3066\u5275\u8a2d<\/span>\u3059\u308b\uff08\u73fe\u884c\u306e\u4e8b\u696d\u7528\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u3068\u306e\u9078\u629e\u9069\u7528\uff09\u3002<\/p>\n<p>\u30fb\u4e8b\u696d\u7528\u306e\u571f\u5730\u3001\u5efa\u7269\u3001\u6a5f\u68b0\u7b49\u306b\u3064\u3044\u3066\u3001\u9069\u7528\u5bfe\u8c61\u90e8\u5206\u306e<span style=\"color: #ff0000;\">\u8ab2\u7a0e\u4fa1\u683c\u306e100\uff05\u306b\u5bfe\u5fdc\u3059\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u984d\u3092\u7d0d\u7a0e\u7336\u4e88\u3059\u308b<\/span>\uff08\u62c5\u4fdd\u306e\u63d0\u4f9b\u3092\u6761\u4ef6\u3068\u3059\u308b\uff09\u3002<\/p>\n<p>\u30fb\u6cd5\u4eba\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u6e96\u3058\u305f\u4e8b\u696d\u7d99\u7d9a\u8981\u4ef6\u306e\u8a2d\u5b9a\u7b49\u306b\u3088\u308a\u5236\u5ea6\u306e\u9069\u6b63\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3002<\/p>\n<p>\uff08\uff12\uff09\u73fe\u884c\u306e\u4e8b\u696d\u7528\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u76f8\u7d9a\u524d\uff13\u5e74\u4ee5\u5185\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u3092\u539f\u5247\u3068\u3057\u3066\u9664\u5916\u3059\u308b\u9069\u6b63\u5316\u3092\u884c\u3046\u3002<\/td>\n<td width=\"113\">\u7d0d\u7a0e\u7336\u4e88H31.1.1\uff5e<\/p>\n<p>H40.12.31<\/p>\n<p>&nbsp;<\/p>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u6e1bH31.4.1\u4ee5\u5f8c<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\u6c11\u6cd5\u6539\u6b63\u306b\u4f34\u3046\u63aa\u7f6e<\/td>\n<td width=\"291\">\u5e73\u621030\u5e747\u6708\u306b\u516c\u5e03\u3055\u308c\u305f\u6c11\u6cd5\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3044\u3001\u4ee5\u4e0b\u7a0e\u5236\u4e0a\u6240\u8981\u306e\u6539\u6b63\u3092\u884c\u3046\u3002<\/p>\n<p>\u30fb\u76f8\u7d9a\u7a0e\u306e\u672a\u6210\u5e74\u8005\u63a7\u9664\u9069\u7528\u5bfe\u8c61\u8005\u306e\u5e74\u9f62\u3092\u3001\u73fe\u884c20\u6b73\u672a\u6e80\u304b\u308918\u6b73\u672a\u6e80\u306b\u5f15\u304d\u4e0b\u3052\u308b\u3002<\/p>\n<p>\u30fb\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u7b49\u306e\u53d7\u8d08\u8005\u306e\u5e74\u9f62\u8981\u4ef6\u309218\u6b73\u4ee5\u4e0a\u306b\u5f15\u304d\u4e0a\u3052\u308b\uff08\u73fe\u884c20\u6b73\u4ee5\u4e0a\uff09\u3002<\/p>\n<p>\u30fb<span style=\"color: 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