{"id":385,"date":"2019-10-01T00:03:19","date_gmt":"2019-09-30T15:03:19","guid":{"rendered":"https:\/\/www.tokuyama-tax.com\/?p=385"},"modified":"2019-10-01T00:04:47","modified_gmt":"2019-09-30T15:04:47","slug":"%e6%b6%88%e8%b2%bb%e7%a8%8e%e3%81%ae%e8%bb%bd%e6%b8%9b%e7%a8%8e%e7%8e%87%e5%88%b6%e5%ba%a6%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6","status":"publish","type":"post","link":"https:\/\/www.tokuyama-tax.com\/?p=385","title":{"rendered":"\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u4ee4\u548c\u5143\u5e7410\u67081\u65e5\u3088\u308a\u3001\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u7a0e\u7387\u304c8\uff05\u304b\u308910\uff05\u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3068\u540c\u6642\u306b\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u304c\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306f\u3001\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u98f2\u98df\u6599\u54c1\u3068\u65b0\u805e\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h3>(1)\u2003\u98f2\u98df\u6599\u54c1<\/h3>\n<p>\u98f2\u98df\u6599\u54c1\u3068\u306f\u3001\u98df\u54c1\u8868\u793a\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u98df\u54c1\uff08\u9152\u985e\u3092\u9664\u304d\u307e\u3059\u3002\uff09\u3092\u3044\u3044\u3001\u4e00\u5b9a\u306e\u4e00\u4f53\u8cc7\u7523\u3092\u542b\u307f\u307e\u3059\uff08\u203b1\uff09\u3002<br \/>\n\u306a\u304a\u3001\u5916\u98df\uff08\u203b2\uff09\u3084\u30b1\u30fc\u30bf\u30ea\u30f3\u30b0\u7b49\u306f\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>(\u203b1)\u2003\u4e00\u4f53\u8cc7\u7523\u3068\u306f\u3001\u304a\u3082\u3061\u3083\u4ed8\u304d\u306e\u304a\u83d3\u5b50\u306a\u3069\u3001\u98df\u54c1\u3068\u98df\u54c1\u4ee5\u5916\u306e\u8cc7\u7523\u304c\u3042\u3089\u304b\u3058\u3081\u4e00\u4f53\u3068\u306a\u3063\u3066\u3044\u308b\u5546\u54c1\u3092\u3044\u3044\u307e\u3059\u3002\u5546\u54c1\u306e\u3046\u3061\u3001\u7a0e\u629c\u4fa1\u984d\u304c1\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3001\u98df\u54c1\u306e\u4fa1\u683c\u304c2\/3\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u9650\u308a\u3001\u5168\u4f53\u304c\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>(\u203b2)\u2003\u5916\u98df\u3068\u306f\u3001\u98f2\u98df\u5e97\u696d\u7b49\u306e\u4e8b\u696d\u3092\u55b6\u3080\u8005\u304c\u98f2\u98df\u306b\u7528\u3044\u3089\u308c\u308b\u8a2d\u5099\u304c\u3042\u308b\u5834\u6240\u306b\u304a\u3044\u3066\u884c\u3046\u98df\u4e8b\u306e\u63d0\u4f9b\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<h3>(2)\u2003\u65b0\u805e<\/h3>\n<p>\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u306a\u308b\u65b0\u805e\u3068\u306f\u3001\u4e00\u5b9a\u306e\u984c\u53f7\u3092\u7528\u3044\u3001\u653f\u6cbb\u3001\u7d4c\u6e08\u3001\u793e\u4f1a\u3001\u6587\u5316\u7b49\u306b\u95a2\u3059\u308b\u4e00\u822c\u793e\u4f1a\u7684\u4e8b\u5b9f\u3092\u63b2\u8f09\u3059\u308b\u90312\u56de\u4ee5\u4e0a\u767a\u884c\u3055\u308c\u308b\u3082\u306e\u3067<u>\u5b9a\u671f\u8cfc\u8aad\u5951\u7d04<\/u>\u306b\u57fa\u3065\u304f\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u30b3\u30f3\u30d3\u30cb\u30a8\u30f3\u30b9\u30b9\u30c8\u30a2\u7b49\u306e\u65b0\u805e\u306e\u8ca9\u58f2\u306f\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: right;\">\u62c5\u5f53\uff1a\u91ce\u53e3\u77e5\u6075<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4ee4\u548c\u5143\u5e7410\u67081\u65e5\u3088\u308a\u3001\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u7a0e\u7387\u304c8\uff05\u304b\u308910\uff05\u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c &#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\/385"}],"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=385"}],"version-history":[{"count":3,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=\/wp\/v2\/posts\/385\/revisions"}],"predecessor-version":[{"id":388,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=\/wp\/v2\/posts\/385\/revisions\/388"}],"wp:attachment":[{"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}