{"id":453,"date":"2020-09-01T05:54:38","date_gmt":"2020-08-31T20:54:38","guid":{"rendered":"https:\/\/www.tokuyama-tax.com\/?p=453"},"modified":"2020-09-04T17:57:51","modified_gmt":"2020-09-04T08:57:51","slug":"%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e6%89%8b%e7%b6%9a%e3%81%ae%e9%9b%bb%e5%ad%90%e5%8c%96","status":"publish","type":"post","link":"https:\/\/www.tokuyama-tax.com\/?p=453","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u624b\u7d9a\u306e\u96fb\u5b50\u5316"},"content":{"rendered":"\n<p>\u5e73\u621030\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u5e74\u672b\u8abf\u6574\u624b\u7d9a\u306e\u96fb\u5b50\u5316\u304c\u3001\u4ee4\u548c2\u5e7410\u67081\u65e5\u3088\u308a\u958b\u59cb\u3055\u308c\u307e\u3059\u3002\u96fb\u5b50\u5316\u306b\u5bfe\u5fdc\u3057\u305f\u5834\u5408\u306e\u3001\u52e4\u52d9\u5148\u5074\u30fb\u5f93\u696d\u54e1\u5074\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u6e96\u5099\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5185\u5bb9\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2>\u5e74\u672b\u8abf\u6574\u624b\u7d9a\u306e\u6bd4\u8f03<\/h2>\n\n\n\n<p>\u5e74\u672b\u8abf\u6574\u624b\u7d9a\u3092\u96fb\u5b50\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u5e74\u672b\u8abf\u6574\u306e\u624b\u7d9a\u304d\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n  <tr>\n    <td>&nbsp;<\/td>\n    <th>\u96fb\u5b50\u5316\u3057\u305f\u5834\u5408 <\/th>\n    <th>\u66f8\u9762\u306e\u5834\u5408 <\/th>\n  <\/tr>\n  <tr>\n    <td>\u7528\u7d19\u914d\u5e03 <\/td>\n    <td>\u7533\u544a\u66f8\u306e\u914d\u5e03\u7b49\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093 <br>\n      \u203b\u521d\u56de\u306e\u307f\u5e74\u8abf\u30bd\u30d5\u30c8\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30fb\u8a2d\u5b9a\u304c\u5fc5\u8981\u3067\u3059<\/td>\n    <td>\u52e4\u52d9\u5148\u62c5\u5f53\u8005\u304c\u5404\u5f93\u696d\u54e1\u3078\u5e74\u672b\u8abf\u6574\u7533\u544a\u66f8\u3092\u914d\u5e03\u3059\u308b<\/td>\n  <\/tr>\n  <tr>\n    <td rowspan=\"3\" nowrap=\"nowrap\">\u7533\u544a\u66f8\u306e<br>\n    \u4f5c\u6210\u30fb\u63d0\u51fa <\/td>\n    <td>\u5f93\u696d\u54e1\u304c\u4fdd\u967a\u4f1a\u793e\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306a\u3069\u304b\u3089\u63a7\u9664\u8a3c\u660e\u66f8\u30c7\u30fc\u30bf\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b <br>\n      \u203b\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u9023\u643a\u3067\u306e\u4e00\u62ec\u53d6\u5f97\u3082\u53ef\u80fd\u3067\u3059<\/td>\n    <td>\u5f93\u696d\u54e1\u304c\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u30cf\u30ac\u30ad\u7b49\u3067\u53d7\u3051\u53d6\u308b<\/td>\n  <\/tr>\n  <tr>\n    <td>\u5f93\u696d\u54e1\u304c\u63a7\u9664\u8a3c\u660e\u66f8\u30c7\u30fc\u30bf\u3092\u5e74\u8abf\u30bd\u30d5\u30c8\u306b\u30a4\u30f3\u30dd\u30fc\u30c8\u3057\u3001\u5e74\u672b\u8abf\u6574\u7533\u544a\u66f8\u30c7\u30fc\u30bf\u3092\u4f5c\u6210\u3059\u308b <br>\n      \u203b\u5e74\u8abf\u30bd\u30d5\u30c8\u306f\u56fd\u7a0e\u5e81HP\u304b\u3089\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\u80fd\u3067\u3059\u3002<\/td>\n    <td>\u5f93\u696d\u54e1\u304c\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u5185\u5bb9\u3092\u5e74\u672b\u8abf\u6574\u7533\u544a\u66f8\u306b\u8ee2\u8a18\u3057\u3001\u8a08\u7b97\u5f0f\u306b\u3042\u3066\u306f\u3081\u3066\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b<\/td>\n  <\/tr>\n  <tr>\n    <td>\u5f93\u696d\u54e1\u304c\u5e74\u672b\u8abf\u6574\u7533\u544a\u66f8\u30c7\u30fc\u30bf\u3092\u30e1\u30fc\u30eb\u7b49\u3067\u52e4\u52d9\u5148\u3078\u63d0\u51fa\u3059\u308b<\/td>\n    <td>\u5f93\u696d\u54e1\u304c\u5e74\u672b\u8abf\u6574\u7533\u544a\u66f8\u3092\u66f8\u9762\u3067\u52e4\u52d9\u5148\u3078\u63d0\u51fa\u3059\u308b<\/td>\n  <\/tr>\n  <tr>\n    <td>\u5165\u529b\u78ba\u8a8d <\/td>\n    <td>\u52e4\u52d9\u5148\u62c5\u5f53\u8005\u304c\u5e74\u672b\u8abf\u6574\u7533\u544a\u66f8\u30c7\u30fc\u30bf\u3092\u7d66\u4e0e\u30bd\u30d5\u30c8\u306b\u30a4\u30f3\u30dd\u30fc\u30c8\u3059\u308b<\/td>\n    <td>\u52e4\u52d9\u5148\u62c5\u5f53\u8005\u304c\u5e74\u672b\u8abf\u6574\u7533\u544a\u66f8\u306e\u5185\u5bb9\u3092\u7d66\u4e0e\u30bd\u30d5\u30c8\u306b\u5165\u529b\u3059\u308b<\/td>\n  <\/tr>\n  <tr>\n    <td>\u4fdd\u7ba1 <\/td>\n    <td>\u52e4\u52d9\u5148\u306f\u5e74\u672b\u8abf\u6574\u7533\u544a\u66f8\u30c7\u30fc\u30bf\u30927\u5e74\u9593\u4fdd\u5b58\u3059\u308b\uff08\u30c7\u30fc\u30bf\u4fdd\u5b58\uff09<\/td>\n    <td>\u52e4\u52d9\u5148\u306f\u5e74\u672b\u8abf\u6574\u95a2\u4fc2\u66f8\u985e\u30927\u5e74\u9593\u4fdd\u5b58\u3059\u308b\uff08\u66f8\u985e\u4fdd\u5b58\uff09<\/td>\n  <\/tr>\n<\/table>\n\n\n\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u96fb\u5b50\u5316\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n\n\n\n<p>\u5e74\u672b\u8abf\u6574\u624b\u7d9a\u3092\u96fb\u5b50\u5316\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n  <tr>\n    <th>\u52e4\u52d9\u5148\u306e\u30e1\u30ea\u30c3\u30c8<\/th>\n    <th>\u5f93\u696d\u54e1\u306e\u30e1\u30ea\u30c3\u30c8<\/th>\n  <\/tr>\n  <tr>\n    <td>\u4fdd\u967a\u6599\u63a7\u9664\u3084\u914d\u5076\u8005\u63a7\u9664\u306e\u63a7\u9664\u984d\u306e\u691c\u7b97\u304c\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059<\/td>\n    <td>\u63a7\u9664\u984d\u7b49\u306e\u8a18\u5165\u30fb\u624b\u8a08\u7b97\u304c\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059<\/td>\n  <\/tr>\n  <tr>\n    <td>\u63a7\u9664\u8a3c\u660e\u66f8\u7b49\u306e\u30c1\u30a7\u30c3\u30af\u304c\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059<\/td>\n    <td>\u63a7\u9664\u8a3c\u660e\u66f8\u304c\u30c7\u30fc\u30bf\u306b\u306a\u308b\u305f\u3081\u3001\u7d1b\u5931\u306e\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u305b\u3093<\/td>\n  <\/tr>\n  <tr>\n    <td>\u5e74\u672b\u8abf\u6574\u95a2\u4fc2\u66f8\u985e\u306e\u4fdd\u7ba1\u30b3\u30b9\u30c8\u306e\u524a\u6e1b<\/td>\n    <td>\u30c7\u30fc\u30bf\u63d0\u51fa\u3067\u306f\u62bc\u5370\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059<\/td>\n  <\/tr>\n  <tr>\n    <td>\u5f93\u696d\u54e1\u304b\u3089\u306e\u554f\u3044\u5408\u308f\u305b\u304c\u6e1b\u5c11\u3057\u307e\u3059<\/td>\n    <td>\u52e4\u52d9\u5148\u304b\u3089\u306e\u554f\u3044\u5408\u308f\u305b\u304c\u6e1b\u5c11\u3057\u307e\u3059<\/td>\n  <\/tr>\n<\/table>\n\n\n\n<h2>\u5e74\u672b\u8abf\u6574\u624b\u7d9a\u306e\u96fb\u5b50\u5316\u306e\u6e96\u5099\uff08\u52e4\u52d9\u5148\uff09<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>\uff08\uff11\uff09\u5f93\u696d\u54e1\u3078\u306e\u5468\u77e5<br><br>\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u63a7\u9664\u8a3c\u660e\u66f8\u30c7\u30fc\u30bf\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u306a\u3069\u304c\u4e8b\u524d\u306b\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u65e9\u671f\u306b\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u5468\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff08\uff12\uff09\u7d66\u4e0e\u30bd\u30d5\u30c8\u306e\u6539\u4fee<br><br>\u5f93\u696d\u54e1\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u5e74\u672b\u8abf\u6574\u7533\u544a\u66f8\u30c7\u30fc\u30bf\u3092\u7d66\u4e0e\u30bd\u30d5\u30c8\u306b\u30a4\u30f3\u30dd\u30fc\u30c8\u3059\u308b\u305f\u3081\u3001\u96fb\u5b50\u5316\u306b\u5bfe\u5fdc\u3057\u305f\u7d66\u4e0e\u30bd\u30d5\u30c8\u306e\u8cfc\u5165\u30fb\u30d0\u30fc\u30b8\u30e7\u30f3\u30a2\u30c3\u30d7\u7b49\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff08\uff13\uff09\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u51fa<br><br>\u5e74\u672b\u8abf\u6574\u95a2\u4fc2\u66f8\u985e\u3092\u5f93\u696d\u54e1\u304b\u3089\u30c7\u30fc\u30bf\u3067\u53d7\u3051\u53d6\u308b\u305f\u3081\u306b\u306f\u3001\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u3078\u300c\u6e90\u6cc9\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306e\u96fb\u78c1\u7684\u65b9\u6cd5\u306b\u3088\u308b\u63d0\u4f9b\u306e\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3001\u627f\u8a8d\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u7533\u8acb\u66f8\u306e\u627f\u8a8d\u306f\u3001\u63d0\u51fa\u3057\u305f\u6708\u306e\u7fcc\u6708\u672b\u65e5\u306b\u81ea\u52d5\u627f\u8a8d\u3068\u306a\u308b\u305f\u3081\u300110\u6708\u306b\u5f93\u696d\u54e1\u304b\u3089\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306b\u306f\u30018\u6708\u4e2d\u306b\u5c4a\u51fa\u3092\u63d0\u51fa\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2>\u5e74\u672b\u8abf\u6574\u624b\u7d9a\u306e\u96fb\u5b50\u5316\u306e\u6e96\u5099\uff08\u5f93\u696d\u54e1\uff09<\/h2>\n\n\n\n<p>\uff08\uff11\uff09\u5e74\u8abf\u30bd\u30d5\u30c8\u306e\u53d6\u5f97<\/p>\n\n\n\n<p>\u4fdd\u967a\u4f1a\u793e\u7b49\u304b\u3089\u53d6\u5f97\u3059\u308b\u63a7\u9664\u8a3c\u660e\u66f8\u7b49\u30c7\u30fc\u30bf\u3092\u30a4\u30f3\u30dd\u30fc\u30c8\u3057\u3066\u5e74\u672b\u8abf\u6574\u7533\u544a\u66f8\u30c7\u30fc\u30bf\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u5e74\u8abf\u30bd\u30d5\u30c8\u3092\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f7f\u7528\u3059\u308b\u30bd\u30d5\u30c8\u306f\u539f\u5247\u3068\u3057\u3066\u52e4\u52d9\u5148\u304b\u3089\u6307\u793a\u3055\u308c\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u63d0\u4f9b\u306e\u5e74\u8abf\u30bd\u30d5\u30c8\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u5e74\u8abf\u30bd\u30d5\u30c8\u306b\u306f\u6c0f\u540d\u30fb\u751f\u5e74\u6708\u65e5\u30fb\u4f4f\u6240\u7b49\u30921\u5ea6\u8a2d\u5b9a\u3059\u308c\u3070\u3001\u6b21\u5e74\u5ea6\u4ee5\u964d\u3082\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u30c7\u30fc\u30bf\u4f5c\u6210\u3092\u7c21\u7d20\u5316\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff08\uff12\uff09\u63a7\u9664\u8a3c\u660e\u66f8\u30c7\u30fc\u30bf\u306e\u53d6\u5f97\u6e96\u5099<\/p>\n\n\n\n<p>\u4fdd\u967a\u4f1a\u793e\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u304b\u3089\u63a7\u9664\u8a3c\u660e\u66f8\u30c7\u30fc\u30bf\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u767b\u9332\u7b49\u304c\u4e8b\u524d\u306b\u5fc5\u8981\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\uff08\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u4fdd\u967a\u4f1a\u793e\u3054\u3068\u306b\u7570\u306a\u308a\u307e\u3059\uff09\u3002\u307e\u305f\u3001\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u9023\u643a\u3092\u5229\u7528\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u4e0a\u3067\u521d\u56de\u8a2d\u5b9a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u9023\u643a\u306f1\u5ea6\u8a2d\u5b9a\u3059\u308c\u3070\u6b21\u5e74\u5ea6\u4ee5\u964d\u7c21\u5358\u306b\u63a7\u9664\u8a3c\u660e\u66f8\u30c7\u30fc\u30bf\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u63d0\u51fa\u6f0f\u308c\u7b49\u3092\u9632\u3050\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><br>\u5e74\u672b\u8abf\u6574\u624b\u7d9a\u306e\u96fb\u5b50\u5316\u3067\u3059\u304c\u3001\u73fe\u6642\u70b9\u3067\u306f\u5fc5\u305a\u3057\u3082\u5bfe\u5fdc\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u308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