{"id":400,"date":"2020-01-01T19:00:22","date_gmt":"2020-01-01T10:00:22","guid":{"rendered":"https:\/\/www.tokuyama-tax.com\/?p=400"},"modified":"2020-01-06T10:16:38","modified_gmt":"2020-01-06T01:16:38","slug":"%e4%bb%a4%e5%92%8c%ef%bc%92%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=400","title":{"rendered":"\u4ee4\u548c\uff12\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\u4ee4\u548c\u5143\u5e7412\u670812\u65e5\u306b\u300c\u4ee4\u548c\uff12\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<h2>\uff11\uff0e\u6cd5\u4eba\u7a0e<\/h2>\n<table>\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\">\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u306b\u4fc2\u308b\u63aa\u7f6e\u306e\u5275\u8a2d<br \/>\n\uff08\u6e1b\u7a0e\uff09<\/td>\n<td width=\"291\">\u8a2d\u7acb\u5f8c10\u5e74\u672a\u6e80\u3067\u4e0a\u5834\u3057\u3066\u3044\u306a\u3044\u306a\u3069\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u56fd\u5185\u306e\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u306b\u5bfe\u3057\u3001\u56fd\u5185\u306e\u5927\u4f01\u696d\u304c\uff11\u5104\u5186\u4ee5\u4e0a\uff08<span style=\"color: #ff0000;\">\u4e2d\u5c0f\u4f01\u696d\u306f1,000\u4e07\u5186\u4ee5\u4e0a<\/span>\uff09\u3092\u51fa\u8cc7\u3057\u305f\u5834\u5408\u3001<span style=\"color: #ff0000;\">\u51fa\u8cc7\u984d\u306e25\uff05\u3092\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f<\/span>\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002<\/td>\n<td width=\"113\">R2.4.1~R4.3.31<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\u4f01\u696d\u7248\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u62e1\u5145\uff08\u5730\u65b9\u7a0e\u5206\uff09<br \/>\n\uff08\u6e1b\u7a0e\uff09<\/td>\n<td width=\"291\">\u5236\u5ea6\u30925\u5e74\u9593\u5ef6\u9577\u3057\u305f\u3046\u3048\u3067\u3001\u7a0e\u984d\u304b\u3089\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u63a7\u9664\u3059\u308b\u300c\u7a0e\u984d\u63a7\u9664\u300d\u306e\u5272\u5408\u3092\u73fe\u5728\u306e3\u5272\u304b\u30896\u5272\u306b\u62e1\u5927\u3059\u308b\u3002\u3053\u306e\u7279\u4f8b\u63aa\u7f6e\u3068\u306f\u5225\u306b\u3001\u4f01\u696d\u304c\u81ea\u6cbb\u4f53\u306b\u5bc4\u4ed8\u3057\u305f\u5834\u5408\u306f\u5168\u984d\u304c\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u308b\u305f\u3081\u3001\u5408\u8a08\u3067<span style=\"color: #ff0000;\">\u5bc4\u4ed8\u984d\u306e\u304a\u3088\u305d9\u5272\u306b\u76f8\u5f53\u3059\u308b\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b<\/span>\u3002<\/td>\n<td width=\"113\">R2.4.1\uff5eR7.3.31\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\u4ea4\u969b\u8cbb\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/td>\n<td width=\"291\">\u4ea4\u969b\u8cbb\u306e\u4e2d\u5c0f\u4f01\u696d\u306b\u304b\u304b\u308b\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\uff08800\u4e07\u5186\u307e\u3067\u5168\u984d\u640d\u91d1\u7b97\u5165\uff09\u30922\u5e74\u9593\u5ef6\u9577\u3059\u308b\u3002\u4e00\u65b9\u3067\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u304c100\u5104\u5186\u8d85\u306e\u6cd5\u4eba\u306b\u3064\u3044\u3066\u3001\u63a5\u5f85\u98f2\u98df\u8cbb\u306e50%\u640d\u91d1\u7b97\u5165\u5236\u5ea6\u3092\u5ec3\u6b62\u3059\u308b\u3002<\/td>\n<td width=\"113\">R2.4.1\uff5eR4.3.31\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<h2>\uff12\uff0e\u6240\u5f97\u7a0e<\/h2>\n<table>\n<tbody>\n<tr>\n<td width=\"85\">NISA\u306e\u898b\u76f4\u3057<br \/>\n\uff08\u6e1b\u7a0e\uff09<\/td>\n<td width=\"291\">\u3000\u6bd4\u8f03\u7684\u30ea\u30b9\u30af\u306e\u4f4e\u3044\u6295\u8cc7\u4fe1\u8a17\u306a\u3069\u306b\u5bfe\u8c61\u3092\u9650\u3063\u305f\u3001\u5e74\u9593\u6700\u592720\u4e07\u5186\u306e\u300c\u7a4d\u307f\u7acb\u3066\u67a0\u300d\u3092\u65b0\u305f\u306b\u8a2d\u3051\u305f\u3046\u3048\u3067\u3001\u5f93\u6765\u306e\u3088\u3046\u306b\u682a\u5f0f\u306b\u6295\u8cc7\u3067\u304d\u308b\u6700\u5927102\u4e07\u5186\u306e\u300c\u6295\u8cc7\u67a0\u300d\u3092\u4f5c\u308a\u3001\uff15\u5e74\u9593\u3067\u5408\u308f\u305b\u3066\u308f\u305b\u3066\u6700\u5927<span style=\"color: #ff0000;\">610\u4e07\u5186\u306e\u6295\u8cc7\u3092\u975e\u8ab2\u7a0e\u3068\u3059\u308b<\/span>\u3002<\/td>\n<td width=\"113\">R6.1.1\u4ee5\u964d<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\u6d77\u5916\u4e2d\u53e4\u5efa\u7269\u306e\u7d4c\u8cbb\u7b97\u5165\u5236\u9650<br \/>\n\uff08\u5897\u7a0e\uff09<\/td>\n<td width=\"291\">\u3000\u56fd\u5916\u4e2d\u53e4\u5efa\u7269\u304b\u3089\u751f\u305a\u308b\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\u56fd\u5916\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u640d\u5931\u306e\u91d1\u984d\u304c\u3042\u308b\u3068\u304d\u306f\u3001<span style=\"color: #ff0000;\">\u56fd\u5916\u4e2d\u53e4\u5efa\u7269\u306e\u511f\u5374\u8cbb\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u306e\u91d1\u984d\u306f\u751f\u3058\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3001\u307b\u304b\u306e\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u3092\u8a8d\u3081\u306a\u3044\u3053\u3068\u3068\u3059\u308b<\/span>\u3002<\/td>\n<td width=\"113\">R3.1.1\u4ee5\u964d<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\u672a\u5a5a\u306e\u3072\u3068\u308a\u89aa\u306b\u5bfe\u3059\u308b\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\u53ca\u3073\u5be1\u5a66\uff08\u592b\uff09\u63a7\u9664\u306e\u898b\u76f4\u3057<br \/>\n\uff08\u6e1b\u7a0e\uff09<\/td>\n<td width=\"291\">\u5168\u3066\u306e\u3072\u3068\u308a\u89aa\u5bb6\u5ead\u306e\u5b50\u3069\u3082\u306b\u5bfe\u3057\u3066\u516c\u5e73\u306a\u7a0e\u5236\u3092\u5b9f\u73fe\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u300c\u5a5a\u59fb\u6b74\u306e\u6709\u7121\u306b\u3088\u308b\u4e0d\u516c\u5e73\u300d\u3068\u300c\u7537\u6027\u306e\u3072\u3068\u308a\u89aa\u3068\u5973\u6027\u306e \u3072\u3068\u308a\u89aa\u306e\u9593\u306e\u4e0d\u516c\u5e73\u300d\u3092\u540c\u6642\u306b\u89e3\u6d88\u3059\u308b\u305f\u3081\u306b\u3001\u6b21\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002<\/p>\n<p>\u2460\u672a\u5a5a\u306e\u3072\u3068\u308a\u89aa\u304c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5b50\uff08\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u306e\u5408\u8a08\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3082\u306e\u306b\u9650\u308b\uff09\u3092\u6709\u3057\u3001\u304b\u3064\u672a\u5a5a\u306e\u3072\u3068\u308a\u89aa\u306e\u5408\u8a08 \u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306b\u3001\u5be1\u5a66\uff08\u592b\uff09\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\uff08\u4f4f\u6c11\u7968\u3067\u4e8b\u5b9f\u5a5a\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304f\uff09\u3002<\/p>\n<p>\u2461\u5be1\u5a66\uff08\u592b\uff09\u63a7\u9664\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u3001\u5be1\u5a66\uff08\u5973\u6027\uff09\u306b\u5be1\u592b\uff08\u7537\u6027\uff09\u3068\u540c\u3058\u6240\u5f97\u5236\u9650\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d500\u4e07\u5186\u4ee5\u4e0b\uff09\u3092\u8a2d\u3051\u308b\u3002<\/p>\n<p>\u2462\u5be1\u5a66\uff08\u592b\uff09\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u4f4f\u6c11\u7968\u3067\u4e8b\u5b9f\u5a5a\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304f\u3002<\/p>\n<p>\u2463\u5b50\u3042\u308a\u306e\u5be1\u592b\uff08\u7537\u6027\uff09\u306e\u63a7\u9664\u984d\uff08\u6539\u6b63\u524d\u6240\u5f97\u7a0e27\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e26\u4e07\u5186\uff09\u306b\u3064\u3044\u3066\u3001\u5b50\u3042\u308a\u306e\u5be1\u5a66\uff08\u5973\u6027\uff09\u3068\u540c\u984d\uff08\u6240\u5f97\u7a0e35\u4e07\u5186\u3001 \u4f4f\u6c11\u7a0e30\u4e07\u5186\uff09\u3068\u3059\u308b\u3002<\/td>\n<td width=\"113\">R2.1.1\u4ee5\u964d<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\u4f4e\u672a\u5229\u7528\u5730\u306e\u6d3b\u7528\u4fc3\u9032<\/p>\n<p>\uff08\u6e1b\u7a0e\uff09<\/td>\n<td width=\"291\">\u4fdd\u6709\u671f\u95935\u5e74\u8d85\u3001\u571f\u5730\u5efa\u7269\u5408\u8a08\u3067500\u4e07\u5186\u4ee5\u4e0b\u7b49\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f4e\u672a\u5229\u7528\u5730\u306e\u8b72\u6e21\u306b\u304b\u304b\u308b\u6240\u5f97\u306b\u5bfe\u3057\u3066100\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3002<\/td>\n<td width=\"113\">R2.7.1~R4.12.31<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<h2>\uff13\uff0e\u6d88\u8cbb\u7a0e<\/h2>\n<table width=\"489\">\n<tbody>\n<tr>\n<td width=\"85\">\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577<\/td>\n<td width=\"291\">\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4f01\u696d\u306b\u3064\u3044\u3066\u3001<span style=\"color: #ff0000;\">\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u671f\u9650\u30921\u304b\u6708\u306b\u9650\u3063\u3066\u5ef6\u9577<\/span>\u3059\u308b\u3053\u3068\u304c\u51fa\u6765\u308b\u3002<\/td>\n<td width=\"113\">R3.3.31\u4ee5\u964d<br \/>\n\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\u5c45\u4f4f\u7528\u8cc3\u8cb8\u5efa\u7269\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5236\u9650<br \/>\n\uff08\u5897\u7a0e\uff09<\/td>\n<td width=\"291\">\u2460\u3000<span style=\"color: #ff0000;\">\u5c45\u4f4f\u7528\u8cc3\u8cb8\u5efa\u7269\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u8a8d\u3081\u306a\u3044\u3002<\/span><\/p>\n<p>\u2461\u3000\u4ed5\u5165\u308c\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u4ee5\u5f8c3\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u672b\u65e5\u307e\u3067\u306e\u9593\u306b\u4f4f\u5b85\u4ee5\u5916\u3067\u8cb8\u4ed8\u3051\u305f\u5834\u5408\u53c8\u306f\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4ed5\u5165\u308c\u7a0e\u984d\u63a7\u9664\u3092\u52a0\u7b97\u3057\u3066\u8abf\u6574\u3059\u308b\u3002<\/td>\n<td width=\"113\">R2.4.1\u4ee5\u964d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><strong>\u00a0<\/strong>\uff14\uff0e\u305d\u306e\u4ed6<\/h2>\n<table>\n<tbody>\n<tr>\n<td width=\"85\">\u6240\u6709\u8005\u4e0d\u660e\u571f\u5730\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306e\u6574\u5099<\/td>\n<td width=\"291\">\u6240\u6709\u8005\u4e0d\u660e\u571f\u5730\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u3092\u4e0b\u8a18\u306e\u901a\u308a\u6574\u5099\u3059\u308b<\/p>\n<p>\u2460\u3000\u73fe\u306b\u6240\u6709\u3057\u3066\u3044\u308b\u8005\u306e\u7533\u544a\u306e\u5236\u5ea6\u5316<br \/>\n\u2461\u3000\u4f7f\u7528\u8005\u3092\u6240\u6709\u8005\u3068\u307f\u306a\u3059\u5236\u5ea6\u306e\u62e1\u5927<\/td>\n<td width=\"113\">R2.4.1\u4ee5\u964d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>\u81ea\u7531\u6c11\u4e3b\u515a\u3001\u516c\u660e\u515a\u4e21\u515a\u304c\u4ee4\u548c\u5143\u5e7412\u670812\u65e5\u306b\u300c\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u3092\u767a\u8868\u3057 &#8230; 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