{"id":581,"date":"2022-01-01T03:55:00","date_gmt":"2021-12-31T18:55:00","guid":{"rendered":"https:\/\/www.tokuyama-tax.com\/?p=581"},"modified":"2022-01-07T19:08:59","modified_gmt":"2022-01-07T10:08:59","slug":"%e4%bb%a4%e5%92%8c%ef%bc%94%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=581","title":{"rendered":"\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u81ea\u7531\u6c11\u4e3b\u515a\u30fb\u516c\u660e\u515a\uff09"},"content":{"rendered":"\n<p>\u81ea\u7531\u6c11\u4e3b\u515a\u3001\u516c\u660e\u515a\u4e21\u515a\u304c\u4ee4\u548c3\u5e7412\u670810\u65e5\u306b\u300c\u4ee4\u548c\uff14\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\n\n\n<h2>\uff11\uff0e\u6cd5\u4eba\u7a0e<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th width=\"20%\">\u9805\u76ee<\/th><th width=\"60%\">\u5185\u5bb9<\/th><th width=\"20%\">\u9069\u7528\u6642\u671f<\/th><\/tr><tr><td>\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff08\u4e2d\u5c0f\u4f01\u696d\u306e\u30b1\u30fc\u30b9\uff09<br>\uff08\u6e1b\u7a0e\uff09 &nbsp;<\/td><td>\u4e2d\u5c0f\u4f01\u696d\u306e\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306b\u3064\u3044\u3066<span style=\"color:red;\">\u6700\u5927\u7a0e\u984d\u63a7\u9664\u7387\u309240%\u3068\u3059\u308b\uff08\u6cd5\u4eba\u7a0e\u306e20%\u304c\u9650\u5ea6\uff09<\/span>\u3002<br> \u2460 \u7d66\u4e0e\u7b49\u652f\u7d66\u7dcf\u984d\uff08\u4f01\u696d\u5168\u4f53\u306e\u7d66\u4e0e\uff09\u304c\u524d\u5e74\u5ea6\u6bd41.5\uff05\u4ee5\u4e0a\u5897\u52a0\u3057\u305f\u5834\u5408\u3001\u5897\u52a0\u984d\u306e15%\u306e\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3002<br> \u2461 \u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u304c\u524d\u5e74\u5ea6\u6bd42.5\uff05\u5897\u52a0\u3057\u305f\u5834\u5408\u300115%\u306e\u7a0e\u984d\u63a7\u9664\u3092\u2460\u306b\u52a0\u7b97\u3057\u3066\u9069\u7528\u3059\u308b\u3002<br> \u2462 \u6559\u80b2\u8a13\u7df4\u8cbb\u304c\u5bfe\u524d\u5e74\u5ea6\u6bd410\uff05\u4ee5\u4e0a\u5897\u52a0\u3057\u305f\u5834\u5408\u300110%\u306e\u7a0e\u984d\u63a7\u9664\u3092\u2460\u306b\u52a0\u7b97\u3057\u3066\u9069\u7528\u3059\u308b\u3002<br>\u203b\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u3082\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3042\u308a<\/td><td>R4.4.1\uff5eR6.3.31\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6<\/td><\/tr><tr><td>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/td><td>\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\uff08\u30b0\u30eb\u30fc\u30d7\u9593\u3067\u6240\u5f97\u3092\u5408\u7b97\u3057\u3066\u7d0d\u7a0e\uff09\u3092\u898b\u76f4\u3057\u3001\u4ee4\u548c4\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\uff08\u4ee4\u548c2\u5e74\u5ea6\u6539\u6b63\uff09\u3002\u4eca\u307e\u3067\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u3044\u305f\u6cd5\u4eba\u306f\u30b0\u30eb\u30fc\u30d7\u9593\u3067\u306e\u8abf\u6574\u304c\u591a\u304f\u3001\u4fee\u6b63\u7533\u544a\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u304c\u7169\u96d1\u306b\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u4fee\u6b63\u4e8b\u9805\u304c\u751f\u3058\u3066\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u4ed6\u306e\u6cd5\u4eba\u306e\u7a0e\u984d\u8a08\u7b97\u306b\u53cd\u6620\u3055\u305b\u306a\u3044\u4ed5\u7d44\u307f\u3068\u306a\u308a\u307e\u3057\u305f\u3002 \u4ee4\u548c4\u5e74\u5ea6\u306e\u6539\u6b63\u3067\u306f\u305d\u306e\u3046\u3061\u4ee5\u4e0b\u306e\u7d30\u304b\u3044\u898f\u5b9a\u306b\u3064\u3044\u3066\u6539\u6b63\u304c\u3042\u308a\u307e\u3059\u3002<br> \u2460 \u6295\u8cc7\u7c3f\u4fa1\u4fee\u6b63\u5236\u5ea6\u306e\u898b\u76f4\u3057<br> \u2461 \u96e2\u8131\u6642\u306e\u6642\u4fa1\u8a55\u4fa1\u5236\u5ea6\u306e\u898b\u76f4\u3057\uff08\u55b6\u696d\u6a29\uff09<br> \u2462 \u652f\u914d\u95a2\u4fc25\u5e74\u7d99\u7d9a\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/td><td>R4.4.1\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2><strong>\uff12\uff0e\u6240\u5f97\u7a0e<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th width=\"20%\">\u9805\u76ee<\/th><th width=\"60%\">\u5185\u5bb9<\/th><th width=\"20%\">\u9069\u7528\u6642\u671f<\/th><\/tr><tr><td>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u7279\u4f8b\u306e\u5ef6\u9577\u7b49\uff08\u5897\u7a0e\uff09<\/td><td>\u30fb\u63a7\u9664\u671f\u9593 13 \u5e74\u306e\u7279\u4f8b\u306e\u9069\u7528\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b<br>\u30fb<span style=\"color:red;\">\u7a0e\u984d\u63a7\u9664\u7387<\/span>\u3092\u73fe\u72b6\u306e1.0%\u304b\u3089<span style=\"color:red;\">0.7%\u3078\u3068\u5909\u66f4<\/span>\u3059\u308b <br>\u30fb<span style=\"color:red;\">\u5408\u8a08\u6240\u5f97\u8981\u4ef6<\/span>\u3092\u73fe\u72b6\u306e3,000\u4e07\u5186\u304b\u3089<span style=\"color:red;\">2,000\u4e07\u5186\u3078\u3068\u5909\u66f4<\/span>\u3059\u308b <br>\u30fb\u4ee4\u548c5\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u501f\u5165\u91d1\u306e<span style=\"color:red;\">\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u3092\u4e0d\u8981<\/span>\u3068\u3059\u308b<\/td><td>R7.12.31\u307e\u3067<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2>\uff13\uff0e\u6d88\u8cbb\u7a0e<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th width=\"20%\">\u9805\u76ee<\/th><th width=\"60%\">\u5185\u5bb9<\/th><th width=\"20%\">\u9069\u7528\u6642\u671f<\/th><\/tr><tr><td>\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u304b\u304b\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u767b\u9332\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/td><td>\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u4ee4\u548c5\u5e7410\u67081\u65e5\u304b\u3089\u4ee4\u548c11\u5e749\u670830\u65e5\u307e\u3067\u306e\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u767b\u9332\u65e5\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u73fe\u884c\u3067\u306f\u7fcc\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u767b\u9332\uff09\u3002\u307e\u305f\u3001\u767b\u9332\u304b\u30892\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u307e\u3067\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u623b\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/td><td>R5.10.1\uff5eR11.9.30<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2>\uff14\uff0e\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th width=\"20%\">\u9805\u76ee<\/th><th width=\"60%\">\u5185\u5bb9<\/th><th width=\"20%\">\u9069\u7528\u6642\u671f<\/th><\/tr><tr><td>\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5ef6\u9577<\/td><td>\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u3092\u4ee4\u548c5\u5e7412\u670831\u65e5\u307e\u3067\u5ef6\u9577\u3059\u308b <br>\uff1c\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\uff1e <br>\u30fb\u8010\u9707\u3001\u7701\u30a8\u30cd\u307e\u305f\u306f\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u4f4f\u5b85\u20261,000\u4e07\u5186 <br>\u30fb\u4e0a\u8a18\u4ee5\u5916\u306e\u4f4f\u5b85\u2026500\u4e07\u5186<\/td><td>R5.12.31\u307e\u3067<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2>\uff15\uff0e\u305d\u306e\u4ed6<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th width=\"20%\">\u9805\u76ee<\/th><th width=\"60%\">\u5185\u5bb9<\/th><th width=\"20%\">\u9069\u7528\u6642\u671f<\/th><\/tr><tr><td>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306b\u304b\u304b\u308b\u5ba5\u6055\u63aa\u7f6e\u306e\u6574\u5099<\/td><td>\u4ee4\u548c4\u5e741\u67081\u65e5\u306b\u65bd\u884c\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u305f\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u96fb\u5b50\u4fdd\u5b58\u7fa9\u52d9\u306b\u3064\u3044\u3066\u3001\u4ee4\u548c5\u5e7412\u670831\u65e5\u307e\u3067\u306f\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u300d\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u3001\u304b\u3064\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u66f8\u9762\u306b\u3088\u308a\u63d0\u793a\u53c8\u306f\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u7d19\u51fa\u529b\u306b\u3088\u308b\u4fdd\u5b58\u304c\u53ef\u80fd\u3068\u306a\u308b\u3002<\/td><td>R4.1.1\uff5eR5.12.31<\/td><\/tr><tr><td>\u8a18\u5e33\u7fa9\u52d9\u306e\u4e0d\u5c65\u884c\u53ca\u3073\u7279\u306b\u60aa\u8cea\u306a\u7d0d\u7a0e\u8005\u3078\u306e\u5bfe\u5fdc<\/td><td>\u7d0d\u7a0e\u8005\u304c\u4eee\u88c5\u30fb\u96a0\u853d\u304c\u3042\u308b\u5e74\u5206\u53c8\u306f\u7121\u7533\u544a\u306e\u5e74\u5206\u306b\u304a\u3044\u3066\u4e3b\u5f35\u3059\u308b\u7c3f\u5916\u7d4c\u8cbb\u306e\u5b58\u5728\u304c\u5e33\u7c3f\u66f8\u985e\u7b49\u304b\u3089\u660e\u3089\u304b\u3067\u306a\u304f\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u53cd\u9762\u8abf\u67fb\u306b\u3088\u3063\u3066\u3082\u305d\u306e\u53d6\u5f15\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u7c3f\u5916\u7d4c\u8cbb\u306f\u5fc5\u8981\u7d4c\u8cbb\u30fb\u640d\u91d1\u306b\u4e0d\u7b97\u5165\u3068\u3059\u308b\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002<\/td><td>R5.1.1\u4ee5\u5f8c<\/td><\/tr><tr><td>\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/td><td>\u63d0\u51fa\u7fa9\u52d9\u8005\u3092\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u3059\u308b<br>\u3000\u2460\u73fe\u884c\u306e\u6240\u5f972,000\u4e07\u5186\u8d85\u304b\u3064\u8ca1\u7523\u306e\u4fa1\u984d\u304c3\u5104\u5186\u4ee5\u4e0a\u306e\u5c45\u4f4f\u8005\uff08\u73fe\u884c\uff09<br>\u3000\u2461\u6240\u5f97\u306b\u304b\u304b\u308f\u3089\u305a\u8ca1\u7523\u4fa1\u984d\u304c10\u5104\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u5c45\u4f4f\u8005\uff08\u65b0\u8a2d\uff09<br>\u3000\u2462\u63d0\u51fa\u671f\u9650\u3092\u7fcc\u5e746\u670830\u65e5\u3068\u3059\u308b\uff08\u73fe\u884c \u7fcc\u5e743\u670815\u65e5\uff09<\/td><td>R5.1.1\u4ee5\u5f8c<\/td><\/tr><tr><td>\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u53d7\u9a13\u8cc7\u683c\u8981\u4ef6\u306e\u7de9\u548c<\/td><td>\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u53d7\u9a13\u8cc7\u683c\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u898b\u76f4\u3057\u3092\u884c\u3046<br>\u3000\u2460\u4f1a\u8a08\u5b66\u306b\u5c5e\u3059\u308b\u79d1\u76ee\u306e\u53d7\u9a13\u8cc7\u683c\u3092\u4e0d\u8981\u3068\u3059\u308b<br>\u3000\u2461\u5927\u5b66\u7b49\u306b\u304a\u3044\u3066\u4e00\u5b9a\u306e\u79d1\u76ee\u3092\u4fee\u3081\u305f\u8005\u304c\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u53d7\u9a13\u8cc7\u683c\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u79d1\u76ee\u3092\u793e\u4f1a\u79d1\u5b66\u306b\u5c5e\u3059\u308b\u79d1\u76ee\uff08\u73fe\u884c\uff1a\u6cd5\u5f8b\u5b66\u53c8\u306f\u7d4c\u6e08\u5b66\uff09\u306b\u62e1\u5145\u3059\u308b<\/td><td>R5.4.1\u4ee5\u5f8c<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u81ea\u7531\u6c11\u4e3b\u515a\u3001\u516c\u660e\u515a\u4e21\u515a\u304c\u4ee4\u548c3\u5e7412\u670810\u65e5\u306b\u300c\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u3092\u767a\u8868\u3057 &#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\/581"}],"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=581"}],"version-history":[{"count":7,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=\/wp\/v2\/posts\/581\/revisions"}],"predecessor-version":[{"id":595,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=\/wp\/v2\/posts\/581\/revisions\/595"}],"wp:attachment":[{"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}