{"id":752,"date":"2024-01-01T16:11:00","date_gmt":"2024-01-01T07:11:00","guid":{"rendered":"https:\/\/www.tokuyama-tax.com\/?p=752"},"modified":"2024-01-04T16:11:54","modified_gmt":"2024-01-04T07:11:54","slug":"%e4%bb%a4%e5%92%8c%ef%bc%96%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=752","title":{"rendered":"\u4ee4\u548c\uff16\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\u548c5\u5e7412\u670814\u65e5\u306b\u300c\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002\u4e0b\u8a18\u306b\u7a0e\u76ee\u3054\u3068\u306e\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>\u9805\u76ee<\/td><td>\u5185\u5bb9<\/td><td>\u9069\u7528\u6642\u671f<\/td><\/tr><tr>\n      <th nowrap=\"nowrap\">\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236<br>\n        \uff08\u4e2d\u5c0f\u4f01\u696d\u306e<br>\n        \u30b1\u30fc\u30b9\uff09\u3000<\/th><td><p>\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u306e\u62e1\u5145\u3092\u884c\u3046<br>\u2460\u6700\u5927\u306e\u7a0e\u984d\u63a7\u9664\u7387\u309245%\u306b\u62e1\u5145\u3059\u308b\uff08\u73fe\u884c40%\uff09<br>\u2461\u7a0e\u984d\u63a7\u9664\u304c\u9650\u5ea6\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u30015\u5e74\u9593\u306e\u7e70\u8d8a\u304c\u53ef\u80fd\u3068\u306a\u308b\uff08\u9069\u7528\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u524d\u5e74\u5ea6\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u9650\u308b\uff09\n          <table border=\"1\" cellspacing=\"0\" cellpadding=\"0\" width=\"389\">\n                <tr>\n                  <td colspan=\"2\">\u9069\u7528\u8981\u4ef6<\/td>\n                  <td colspan=\"2\">\u9069\u7528\u5e74\u5ea6\u306e\u96c7\u7528\u8005\u7d66\u4e0e\u652f\u7d66\u984d\u2267\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u00d7101.5%<\/td>\n                <\/tr>\n                <tr>\n                  <td rowspan=\"5\" nowrap=\"nowrap\">\u63a7\u9664\u7387<\/td>\n                  <td rowspan=\"2\">\u7d66\u4e0e\u306e\u5897\u52a0\u5272\u5408<\/td>\n                  <td>1.5%\u4ee5\u4e0a<\/td>\n                  <td>15%<\/td>\n                <\/tr>\n                <tr>\n                  <td>2.5%\u4ee5\u4e0a<\/td>\n                  <td>30%<\/td>\n                <\/tr>\n                <tr>\n                  <td rowspan=\"2\">\u4e0a\u4e57\u305b\u52a0\u7b97<\/td>\n                  <td>\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u5897\u52a0\u5272\u5408\u304c5%\u4ee5\u4e0a\u304b\u3064\u96c7\u7528\u8005\u7d66\u4e0e\u652f\u7d66\u984d\u306e0.05%\u4ee5\u4e0a<\/td>\n                  <td nowrap=\"nowrap\">10%\u52a0\u7b97<\/td>\n                <\/tr>\n                <tr>\n                  <td>\u304f\u308b\u307f\u3093\u30fb\u3048\u308b\u307c\u3057\u8a8d\u5b9a\u7b49<\/td>\n                  <td>5%\u52a0\u7b97<\/td>\n                <\/tr>\n                <tr>\n                  <td colspan=\"2\">\u6700\u5927\u63a7\u9664\u7387<\/td>\n                  <td>45%<\/td>\n                <\/tr>\n                <tr>\n                  <td colspan=\"3\">\u63a7\u9664\u9650\u5ea6\u984d<\/td>\n                  <td nowrap=\"nowrap\">\u6cd5\u4eba\u7a0e\u306e20%<\/td>\n                <\/tr>\n                <tr>\n                  <td colspan=\"3\">\u63a7\u9664\u9650\u5ea6\u8d85\u904e\u984d\u306e\u7e70\u8d8a<\/td>\n                  <td nowrap=\"nowrap\">5\u5e74\u9593\u306e\u7e70\u8d8a\u53ef<\/td>\n                <\/tr>\n          <\/table>\n     <\/td>\n        <td nowrap=\"nowrap\">R6.4.1\uff5eR9.3.31<br>\n       \u958b\u59cb\u4e8b\u696d\u5e74\u5ea6<\/td><\/tr><tr>\n       <th nowrap=\"nowrap\">\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306b<br>\n        \u304a\u3051\u308b\u5bfe\u8c61\u6cd5\u4eba<br>\n        \u306e\u898b\u76f4\u3057<\/th><td>\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u6cd5\u4eba\u306b\u3064\u3044\u3066\u3001\u73fe\u884c\u57fa\u6e96\uff08\u8cc7\u672c\u91d11\u5104\u5186\u8d85\uff09\u306b\u52a0\u3048\u3001\u4ee5\u4e0b\u306e\u8ffd\u52a0\u57fa\u6e96\u3092\u8a2d\u3051\u308b\u3002\n\u524d\u4e8b\u696d\u5e74\u5ea6\u306b\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u5bfe\u8c61\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306b\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u3067\u3001\u8cc7\u672c\u91d1\u53ca\u3073\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u5408\u8a08\u984d\u304c10\u5104\u5186\u3092\u8d85\u3048\u308b\u3082\u306e\u306f\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3002\n\u307e\u305f\u3001\u8cc7\u672c\u91d1\u3068\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u5408\u8a08\u984d\u304c50\u5104\u5186\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u306e100%\u5b50\u4f1a\u793e\u306b\u3064\u3044\u3066\u3082\u4e00\u5b9a\u306e\u5834\u5408\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/td><td>\u4ee4\u548c7\u5e744\u67081\u65e5\uff5e<\/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\"><table><tbody><tr><th nowrap=\"nowrap\">\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e<br>\n      \u5b9a\u984d\u6e1b\u7a0e<\/th><td>\u4ee4\u548c6\u5e746\u6708\u4ee5\u964d\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u306e\u5b9a\u984d\u6e1b\u7a0e\u3092\u884c\u3046<br>\n        \uff1c\u63a7\u9664\u306e\u984d\uff1e\n      \n          <table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n            <tr>\n          <td nowrap=\"nowrap\">\u6240\u5f97\u7a0e<\/td>\n          <td valign=\"top\">\u30fb\u672c\u4eba 3\u4e07\u5186 <br>\n            \u30fb\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u53c8\u306f\u6276\u990a\u89aa\u65cf\uff08\u5c45\u4f4f\u8005\uff091\u4eba\u306b\u3064\u304d3\u4e07\u5186 <\/td>\n        <\/tr>\n        <tr>\n          <td>\u4f4f\u6c11\u7a0e<\/td>\n          <td valign=\"top\">\u30fb\u672c\u4eba 1\u4e07\u5186 <br>\n            \u30fb\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u53c8\u306f\u6276\u990a\u89aa\u65cf\uff08\u5c45\u4f4f\u8005\uff091\u4eba\u306b\u3064\u304d1\u4e07\u5186 <\/td>\n        <\/tr>\n    <\/table>\n      \uff1c\u63a7\u9664\u306e\u65b9\u6cd5\uff08\u7d66\u4e0e\u6240\u5f97\u8005\uff09\uff1e \n      <table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n        <tr>\n          <td nowrap=\"nowrap\">\u6240\u5f97\u7a0e <\/td>\n          <td valign=\"top\">\u30fb\u4ee4\u548c6\u5e746\u67081\u65e5\u4ee5\u5f8c\u6700\u521d\u306b\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u7b49\uff08\u8cde\u4e0e\u3092\u542b\u3080\uff09\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304b\u3089\u7279\u5225\u63a7\u9664\u306e\u984d\u3092\u63a7\u9664\u3059\u308b <br>\n            \u30fb6\u6708\u306b\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u984d\u306f\u30017\u6708\u4ee5\u964d\u9806\u6b21\u63a7\u9664\u3059\u308b <\/td>\n        <\/tr>\n        <tr>\n          <td>\u4f4f\u6c11\u7a0e<\/td>\n          <td valign=\"top\">\u30fb\u4ee4\u548c6\u5e746\u6708\u306e\u7d66\u4e0e\u652f\u7d66\u6642\u306b\u306f\u7279\u5225\u5fb4\u53ce\u306f\u884c\u308f\u305a\u3001\u7279\u5225\u63a7\u9664\u306e\u984d\u3092\u63a7\u9664\u3057\u305f\u5f8c\u306e\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u984d\u306e11\u5206\u306e1\u306e\u984d\u3092\u3001\u4ee4\u548c6\u5e747\u6708\u304b\u3089\u4ee4\u548c7\u5e745\u6708\u307e\u3067\u3001\u305d\u308c\u305e\u308c\u7d66\u4e0e\u3092\u652f\u7d66\u3059\u308b\u969b\u6bce\u6708\u5fb4\u53ce\u3059\u308b <\/td>\n        <\/tr>\n      <\/table>\n            \uff1c\u63a7\u9664\u306e\u65b9\u6cd5\uff08\u4e8b\u696d\u6240\u5f97\u8005\uff09\uff1e \n      <table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n        <tr>\n          <td nowrap=\"nowrap\">\u6240\u5f97\u7a0e<\/td>\n          <td valign=\"top\">\u30fb\u4ee4\u548c6\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306b\u4fc2\u308b\u7b2c1\u671f\u5206\u4e88\u5b9a\u7d0d\u7a0e\u984d\u304b\u3089\u672c\u4eba\u5206\u306b\u4fc2\u308b\u7279\u5225\u63a7\u9664\u306e\u984d\uff083\u4e07\u5186\uff09\u3092\u63a7\u9664\u3059\u308b\u3002\u306a\u304a\u3001\u7533\u8acb\u306b\u3088\u308a\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u7b49\u306e\u7279\u5225\u63a7\u9664\u3082\u63a7\u9664\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3002 <br>\n            \u30fb\u7b2c1\u671f\u5206\u304b\u3089\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u984d\u306f\u7b2c2\u671f\u5206\u304b\u3089\u63a7\u9664\u3059\u308b\u3002 <br>\n            \u30fb\u6700\u7d42\u7684\u306b\u4ee4\u548c6\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u6240\u5f97\u7a0e\u984d\u304b\u3089\u7279\u5225\u63a7\u9664\u306e\u984d\u3092\u63a7\u9664\u3059\u308b\u3002 <br>\n            \u203b\u7b2c\uff11\u671f\u5206\u4e88\u5b9a\u7d0d\u7a0e\u306e\u7d0d\u671f\u3092\u4ee4\u548c6\u5e749\u670830\u65e5\u3068\u3059\u308b\uff08\u73fe\u884c\uff1a7\u670831\u65e5\uff09 <\/td>\n        <\/tr>\n        <tr>\n          <td nowrap=\"nowrap\">\u4f4f\u6c11\u7a0e<\/td>\n          <td valign=\"top\">\u30fb\u4ee4\u548c6\u5e74\u5ea6\u5206\u306e\u500b\u4eba\u4f4f\u6c11\u7a0e\u306b\u4fc2\u308b\u7b2c1\u671f\u5206\u306e\u7d0d\u4ed8\u984d\u304b\u3089\u7279\u5225\u63a7\u9664\u306e\u984d\u3092\u63a7\u9664\u3059\u308b <br>\n            \u30fb\u7b2c1\u671f\u5206\u304b\u3089\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u984d\u306f\u3001\u7b2c2\u671f\u5206\u4ee5\u964d\u304b\u3089\u9806\u6b21\u63a7\u9664\u3059\u308b <\/td>\n        <\/tr>\n      <\/table>\n      \uff1c\u7559\u610f\u70b9\uff1e <br>\n\u30fb\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,805\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u7279\u5225\u63a7\u9664\u306e\u984d\u306f\u63a7\u9664\u3055\u308c\u306a\u3044\uff08\u6240\u5f97\u7a0e:\u4ee4\u548c6\u5e74\u5ea6\u3001\u4f4f\u6c11\u7a0e:\u4ee4\u548c5\u5e74\u5ea6\uff09\n<br>\n<\/td><td nowrap=\"nowrap\">\u4ee4\u548c6\u5e746\u67081\u65e5\uff5e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2>\uff13\uff0e\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e<\/h2>\n\n\n\n <figure class=\"wp-block-table\"><table><tbody><tr><th nowrap=\"nowrap\">\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u306e<br>\n      \u63d0\u51fa\u671f\u9650\u5ef6\u9577<\/th><td>\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u7279\u4f8b\u627f\u8a8d\u8a08\u753b\u306e\u63b2\u51fa\u671f\u9650\u30922\u5e74\u5ef6\u9577\u3059\u308b\u3002<\/td><td nowrap=\"nowrap\">\u4ee4\u548c8\u5e743\u670831\u65e5 <br>\n        \u307e\u3067<\/td><\/tr><tr>\n        <th nowrap=\"nowrap\">\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1<br>\n          \u8d08\u4e0e\u975e\u8ab2\u7a0e<br>\n        \u63aa\u7f6e\u306e\u5ef6\u9577<\/th><td>\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\u30923\u5e74\u5ef6\u9577\u3059\u308b\u3002<br> \uff1c\u975e\u8ab2\u7a0e\u67a0\uff1e <br>\u30fb\u7701\u30a8\u30cd\u7b49\u4f4f\u5b85\u306e\u5834\u5408\uff1a1,000\u4e07\u5186 <br>\u30fb\u305d\u308c\u4ee5\u5916\u306e\u4f4f\u5b85\u306e\u5834\u5408\uff1a500\u4e07\u5186<\/td><td nowrap=\"nowrap\">\u4ee4\u548c8\u5e7412\u670831\u65e5 <br>\n        \u307e\u3067<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u81ea\u7531\u6c11\u4e3b\u515a\u3001\u516c\u660e\u515a\u4e21\u515a\u304c\u4ee4\u548c5\u5e7412\u670814\u65e5\u306b\u300c\u4ee4\u548c\uff16\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\/752"}],"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=752"}],"version-history":[{"count":4,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=\/wp\/v2\/posts\/752\/revisions"}],"predecessor-version":[{"id":756,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=\/wp\/v2\/posts\/752\/revisions\/756"}],"wp:attachment":[{"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tokuyama-tax.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}