{"id":684,"date":"2023-01-01T07:50:03","date_gmt":"2022-12-31T22:50:03","guid":{"rendered":"https:\/\/www.tokuyama-tax.com\/?p=684"},"modified":"2023-01-01T07:50:08","modified_gmt":"2022-12-31T22:50:08","slug":"%e4%bb%a4%e5%92%8c%ef%bc%95%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=684","title":{"rendered":"\u4ee4\u548c\uff15\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\u548c4\u5e7412\u670816\u65e5\u306b\u300c\u4ee4\u548c\uff15\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><td width=\"20%\">\u9805\u76ee<\/td><td width=\"60%\">\u5185\u5bb9<\/td><td width=\"20%\">\u9069\u7528\u6642\u671f<\/td><\/tr><tr><td>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff08\u4e2d\u5c0f\u4f01\u696d\u306e\u30b1\u30fc\u30b9\uff09\u3000<\/td><td>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u300c\u4e2d\u5c0f\u4f01\u696d\u6280\u8853\u57fa\u76e4\u5f37\u5316\u7a0e\u5236\u300d\u306e\u898b\u76f4\u3057\u3092\u884c\u3046 <br>\n      \u2460\n      \u7a0e\u984d\u63a7\u9664\u7387\uff1a\u5897\u6e1b\u8a66\u9a13\u7814\u7a76\u8cbb\u5272\u5408 &gt; 12%\u306e\u5834\u5408 <br>\n      \u3000\u219212%+(\u5897\u6e1b\u8a66\u9a13\u7814\u7a76\u8cbb\u5272\u5408-12%)\u00d70.375<br>\n      \u2461\u63a7\u9664\u7a0e\u984d\u306e\u4e0a\u9650\uff1a\u5897\u6e1b\u8a66\u9a13\u7814\u7a76\u8cbb\u5272\u5408 &gt; 12%\u306e\u5834\u5408 <br>\n      \u3000\n      \u2192\u6cd5\u4eba\u7a0e\u984d\u00d710%\u3092\u4e0a\u4e57\u305b<\/td>\n            <td>R5.4.1\uff5eR8.3.31\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2>\uff12\uff0e\u6240\u5f97\u7a0e<\/h2>\n\n\n\n<figure class=\"wp-block-table\">\n    <table>\n        <tbody>\n          <tr><td width=\"20%\">NISA\u306e\u62e1\u5145<\/td>\n              <td width=\"60%\">\u00a0 NISA\u306b\u3064\u3044\u3066\u6b21\u306e\u3068\u304a\u308a\u6539\u6b63\u3092\u884c\u3046<br>\n          <table width=\"100%\" border=\"0\">\n            <tbody>\n              <tr>\n                <td>\u9805\u76ee<\/td>\n                <td>\u6539\u6b63\u5f8cNISA<\/td>\n              <\/tr>\n              <tr>\n                <td>\u6295\u8cc7\u53ef\u80fd\u671f\u9593<\/td>\n                <td>\u6052\u4e45\u5316<\/td>\n              <\/tr>\n              <tr>\n                <td>\u975e\u8ab2\u7a0e\u4fdd\u6709\u671f\u9593<\/td>\n                <td>\u7121\u671f\u9650\u5316<\/td>\n              <\/tr>\n              <tr>\n                <td>\u5e74\u9593\u6295\u8cc7\u67a0<\/td>\n                <td>\u3064\u307f\u305f\u3066\u6295\u8cc7\u67a0 120\u4e07\u5186 <br>\n                \u6210\u9577\u6295\u8cc7\u67a0 240\u4e07\u5186<\/td>\n              <\/tr>\n              <tr>\n                <td>\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d<\/td>\n                <td>\u8a081,800\u4e07\u5186<\/td>\n              <\/tr>\n            <\/tbody>\n          <\/table>\n\u203b\u30b8\u30e5\u30cb\u30a2NISA\u306f\u4ee4\u548c5\u5e74\u3067\u7d42\u4e86 \u00a0<\/td><td width=\"20%\">R6.1.1\uff5e<\/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><td width=\"20%\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u304a\u3051\u308b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\uff082\u5272\u7279\u4f8b\uff09<\/td><td width=\"60%\">\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u3053\u3068\u3001\u53c8\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u984d\u306e\u8a08\u7b97\u4e0a\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6d88\u8cbb\u7a0e\u984d\uff08\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff09\u306e\u91d1\u984d\u306f\u3001<span class=\"has-inline-color has-vivid-red-color\">\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\u306b8\u5272\u3092\u4e57\u3058\u305f\u91d1\u984d\u3092\u4f7f\u3048\u308b<\/span>\u3053\u3068\u3068\u3059\u308b\u3002 \u00a0<\/td><td width=\"20%\">R5.10.1\uff5eR8.9.30\u307e\u3067\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593<\/td><\/tr><tr><td>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u304a\u3051\u308b\u5c11\u984d\u53d6\u5f15\u306b\u304b\u304b\u308b\u7d4c\u904e\u63aa\u7f6e<\/td><td>\u00a0 \u57fa\u6e96\u671f\u9593\uff082\u5e74\u524d\uff09\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1\u5104\u5186\u4ee5\u4e0b\u3001\u53c8\u306f\u7279\u5b9a\u671f\u9593\uff08\u524d\u671f\u671f\u9996\u304b\u30896\u30f6\u6708\uff09\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u4e8b\u696d\u8005\u304c\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3046\u8ab2\u7a0e\u4ed5\u5165\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5bfe\u4fa1\u304c<span class=\"has-inline-color has-vivid-red-color\">1\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c\u304c\u3055\u308c\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002 \u00a0<\/span><\/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><td width=\"20%\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u62e1\u5145<\/td><td width=\"60%\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u3001<span class=\"has-inline-color has-vivid-red-color\">\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d2,500\u4e07\u5186\u3068\u306f\u5225\u67a0\u3067\u5e74\u9593110\u4e07\u5186\u306e\u63a7\u9664\u304c\u53ef\u80fd<\/span>\u3068\u306a\u308b\u3002 \u307e\u305f\u3001\u76f8\u7d9a\u6642\u306e\u8ab2\u7a0e\u4fa1\u683c\u3078\u306e\u52a0\u7b97\u306f\u4e0a\u8a18\u306e\u63a7\u9664\u3092\u3057\u305f\u6b8b\u984d\u306e\u307f\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002 \u00a0<\/td><td width=\"20%\">R6.1.1\uff5e<\/td><\/tr><tr><td>\u751f\u524d\u8d08\u4e0e\u306e\u76f8\u7d9a\u8ca1\u7523\u52a0\u7b97\u671f\u9593\u5ef6\u9577<\/td><td>\u00a0 \u76f8\u7d9a\u7a0e\u7533\u544a\u6642\u306b\u304a\u3051\u308b<span class=\"has-inline-color has-vivid-red-color\">\u751f\u524d\u8d08\u4e0e\u306e\u52a0\u7b97\u671f\u9593\u3092\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74<\/span>\u3068\u3059\u308b\uff08\u73fe\u884c3\u5e74\uff09 \u00a0<\/td><td>R6.1.1\uff5e<\/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><td width=\"20%\">\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306b\u304b\u304b\u308b\u7de9\u548c\u63aa\u7f6e<\/td><td width=\"60%\">&nbsp; \u4ee5\u4e0b\u306e\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u96fb\u5b50\u4fdd\u5b58\u30c7\u30fc\u30bf\u306e\u691c\u7d22\u8981\u4ef6\u3092\u4e0d\u8981\u3068\u3059\u308b\u3002 \u58f2\u4e0a\u9ad85,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u4e8b\u696d\u8005\u66f8\u9762\u306b\u3066\u4fdd\u7ba1\u3057\u3066\u3042\u308a\u3001\u63d0\u51fa\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408 &nbsp;<\/td><td width=\"20%\">R6.1.1\uff5e<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u81ea\u7531\u6c11\u4e3b\u515a\u3001\u516c\u660e\u515a\u4e21\u515a\u304c\u4ee4\u548c4\u5e7412\u670816\u65e5\u306b\u300c\u4ee4\u548c\uff15\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\/684"}],"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=684"}],"version-history":[{"count":3,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=\/wp\/v2\/posts\/684\/revisions"}],"predecessor-version":[{"id":687,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=\/wp\/v2\/posts\/684\/revisions\/687"}],"wp:attachment":[{"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}