{"id":148,"date":"2014-11-14T18:00:03","date_gmt":"2014-11-14T09:00:03","guid":{"rendered":"https:\/\/asagi-tax.com\/setsuzeinoki\/?p=148"},"modified":"2015-11-12T11:30:39","modified_gmt":"2015-11-12T02:30:39","slug":"how-to-write-a-bill","status":"publish","type":"post","link":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/how-to-write-a-bill-148","title":{"rendered":"\u793e\u4f1a\u4eba\u306a\u3089\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u8acb\u6c42\u66f8\u306e\u66f8\u304d\u65b9\u3068\u57fa\u790e\u77e5\u8b58"},"content":{"rendered":"<p>\u8acb\u6c42\u66f8\u3068\u805e\u304f\u3068\u666e\u6bb5\u652f\u6255\u3046\u5074\u3068\u3057\u3066\u65e5\u5e38\u7684\u306b\u4f55\u6c17\u306a\u304f\u76ee\u306b\u3057\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3044\u3056\u8acb\u6c42\u3059\u308b\u7acb\u5834\u306b\u306a\u308a\u8acb\u6c42\u66f8\u3092\u4f5c\u3063\u3066\u307f\u3088\u3046\u3068\u3057\u305f\u3089\u4f55\u3092\u66f8\u3051\u3070\u826f\u3044\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u3068\u601d\u3046\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u8acb\u6c42\u66f8\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u6599\u91d1\u3092\u56de\u53ce\u3059\u308b\u305f\u3081\u306b\u975e\u5e38\u306b\u5927\u4e8b\u306a\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u8acb\u6c42\u66f8\u306e\u66f8\u304d\u65b9\u306e\u5177\u4f53\u7684\u306a\u89e3\u8aac\u3068\u6ce8\u610f\u70b9\u3001\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u57fa\u790e\u77e5\u8b58\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u81f4\u3057\u307e\u3059\u3002\u305c\u3072\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><!--more--><\/p>\n<h2>\uff10\uff0e\u8acb\u6c42\u66f8\u3063\u3066\u4f55\uff1f<\/h2>\n<p>\u8acb\u6c42\u66f8\u3068\u306f\u305a\u3070\u308a\u300c\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u6599\u91d1\u306e\u652f\u6255\u3044\u3092\u6c42\u3081\u308b\u66f8\u985e\u300d\u3067\u3059\u3002\u8acb\u6c42\u66f8\u3092\u751f\u6d3b\u3057\u3066\u3044\u3066\u3088\u304f\u76ee\u306b\u3059\u308b\u3053\u3068\u306f\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u5f62\u306f\u591a\u7a2e\u591a\u69d8\u69d8\u3005\u3060\u3068\u601d\u3044\u307e\u3059\u3002\u4f55\u6545\u306a\u3089\u8acb\u6c42\u66f8\u306f\u3053\u3046\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u30eb\u30fc\u30eb\u304c\u306a\u3044\u306e\u3067\u3059\u3002\u3067\u306f\u3069\u3046\u3084\u3063\u3066\u8acb\u6c42\u66f8\u3092\u4f5c\u3063\u3066\u3044\u3051\u3070\u3044\u3044\u304b\u4e0b\u8a18\u3092\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044<\/p>\n<h2>\uff11\uff0e\u8acb\u6c42\u66f8\u306f\u306a\u305c\u5fc5\u8981\u306a\u306e\uff1f<\/h2>\n<h3>\uff11\u2212\uff11\uff0e\u767a\u884c\u3059\u308b\u4eba\u3001\u53d7\u3051\u53d6\u308b\u4eba\u306b\u3068\u3063\u3066\u306e\u8acb\u6c42\u66f8\u306e\u5f79\u5272<\/h3>\n<p>\u767a\u884c\u3059\u308b\u4eba\u306b\u3068\u3063\u3066\u306e\u8acb\u6c42\u66f8\u306e\u5f79\u5272\u3068\u306f\u3001\u300c\u304a\u91d1\u3092\u56de\u53ce\u3059\u308b\u305f\u3081\uff01\u300d\u306e\u4e00\u8a00\u306b\u5c3d\u304d\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u306e\u6b63\u3057\u3044\u91d1\u984d\u3092\u671f\u9650\u5185\u306b\u56de\u53ce\u3059\u308b\u305f\u3081\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\u3002\u307e\u305f\u8acb\u6c42\u306e\u6a29\u5229\u304c\u3042\u308b\u3053\u3068\u3092\u660e\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\uff11\u2212\uff12\uff0e\u8acb\u6c42\u66f8\u304c\u306a\u3044\u5834\u5408\u306e\u554f\u984c\u70b9<\/h3>\n<p>\u6700\u60aa\u306e\u5834\u5408\u3001\u304a\u91d1\u3092\u56de\u53ce\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\uff01\u53e3\u982d\u306e\u307f\u306e\u3084\u308a\u53d6\u308a\u3067\u91d1\u984d\u304c\u76ee\u306b\u898b\u3048\u306a\u3044\u3068\u5148\u65b9\u3068\u3082\u3081\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002\u307e\u305f\u3001\u3044\u3064\u307e\u3067\u306b\u3044\u304f\u3089\u3068\u3044\u3046\u56de\u53ce\u306e\u6a29\u5229\u306e\u8a3c\u62e0\u3092\u6b8b\u3055\u306a\u3044\u3068\u3044\u3046\u306e\u306f\u7ba1\u7406\u304c\u96e3\u3057\u304b\u3063\u305f\u308a\u3001\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u308a\u3068\u5371\u967a\u3067\u3059\u3002\u6cd5\u5f8b\u306b\u304a\u3044\u3066\u3082\u3001\u3042\u308b\u4e00\u5b9a\u671f\u9593\u3092\u50b5\u6a29\u56de\u53ce\u76f8\u624b\u306b\u5bfe\u3057\u3066\u8acb\u6c42\u3092\u884c\u308f\u306a\u3044\u3068\u56de\u53ce\u6a29\u304c\u5931\u308f\u308c\u307e\u3059\u3002\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u8acb\u6c42\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u8a3c\u62e0\u306b\u3082\u306a\u308a\u3046\u308b\u306e\u3067\u3059\u3002<\/p>\n<h2>\uff12\uff0e\u8acb\u6c42\u66f8\u306f\u3044\u3064\u767a\u884c\u3059\u308b\u306e\u304c\u30d9\u30b9\u30c8\u306a\u306e\u304b<\/h2>\n<p>\u8acb\u6c42\u66f8\u306e\u767a\u884c\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u77e5\u308b\u305f\u3081\u306b\u3082\u3001\u307e\u305a\u306f\u53d6\u5f15\u306e\u6d41\u308c\u3092\u304a\u3055\u3089\u3044\u3057\u307e\u3057\u3087\u3046\u3002\u307b\u3068\u3093\u3069\u306e\u53d6\u5f15\u306e\u5834\u5408\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u6d41\u308c\u3067\u9032\u3093\u3067\u884c\u304d\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-155 size-full\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/1.png\" alt=\"1\" width=\"595\" height=\"373\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/1.png 595w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/1-300x188.png 300w\" sizes=\"(max-width: 595px) 100vw, 595px\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u6d41\u308c\u304c\u4e00\u822c\u7684\u306a\u53d6\u5f15\u306e\u6d41\u308c\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u4e0a\u8a18\u306b\u9650\u3089\u305a\u8acb\u6c42\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u81ea\u5206\u3068\u304a\u5ba2\u3055\u3093\u3068\u3067\u6c7a\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001<\/p>\n<ul>\n<li>\u5951\u7d04\u304c\u6c7a\u307e\u3063\u305f\u6642\u306b<\/li>\n<li>\u54c1\u7269\u3092\u304a\u5ba2\u3055\u3093\u306b\u6e21\u3059\u524d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\uff08\u524d\u6255\u3044\uff09<\/li>\n<li>\u54c1\u7269\u3092\u304a\u5ba2\u3055\u3093\u306b\u304a\u6e21\u3057\u305f\u5f8c\u306e\u30bf\u30a4\u30df\u30f3\u30b0\uff08\u5f8c\u6255\u3044\uff09<\/li>\n<li>\u5546\u54c1\u3092\u7d0d\u5165\u3057\u305f\u969b\u306b\u7d0d\u54c1\u66f8\u3068\u8acb\u6c42\u66f8\u3092\u540c\u6642\u306b\u767a\u884c\u3059\u308b<\/li>\n<\/ul>\n<p>\u5148\u65b9\u3068\u306e\u53d6\u308a\u6c7a\u3081\u306b\u3088\u308a\u3051\u308a\u69d8\u3005\u3067\u3059\u3002\u305d\u306e\u4e2d\u3067\u3082\u5927\u304d\u304f\u5206\u985e\u3059\u308b\u3068\u4e0b\u8a18\u306e2\u3064\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<ol>\n<li>\u639b\u58f2\u65b9\u5f0f<\/li>\n<li>\u90fd\u5ea6\u65b9\u5f0f<\/li>\n<\/ol>\n<p>\u4e0a\u8a18\u306e\uff12\u3064\u306e\u5206\u985e\u3092\u8a73\u3057\u304f\u3054\u8aac\u660e\u81f4\u3057\u307e\u3059\u3002<\/p>\n<h3>\u639b\u58f2\u65b9\u5f0f\u3068\u306f<\/h3>\n<p>\u300c\u4e00\u5b9a\u53d6\u5f15\u3092\u307e\u3068\u3081\u3066\u8acb\u6c42\u3059\u308b\u300d\u30fb\u30fb\u30fb\u4e00\u304b\u6708\u307e\u3068\u3081\u3066\u8acb\u6c42\u3059\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002\u7de0\u65e5\u3068\u767a\u884c\u65e5\u3092\u6c7a\u3081\u3066\u3001\u6bce\u6708\u540c\u3058\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u767a\u884c\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u203b\u4e00\u5ea6\u30eb\u30fc\u30eb\u3092\u6c7a\u3081\u305f\u3089\u305d\u306e\u5f8c\u5909\u66f4\u306e\u306a\u3044\u3088\u3046\u306b\u304a\u5ba2\u69d8\u3068\u3057\u3063\u304b\u308a\u6253\u3061\u5408\u308f\u305b\u3066\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6708\u672b\u7de0\u3081\u306e\u5834\u5408\u3001\u767a\u884c\u65e5\u4ed8\u304c\u5f53\u6708\u3067\u306f\u306a\u304f\u7fcc\u6708\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u203b\u304a\u5ba2\u69d8\u306b\u3088\u3063\u3066\u306f\u5f53\u6708\u8acb\u6c42\u306e\u8acb\u6c42\u66f8\u306f\u5f53\u6708\u306e\u65e5\u4ed8\u3067\u767a\u884c\u3057\u3066\u3082\u3089\u3048\u306a\u3044\u3068\u4eca\u6708\u652f\u6255\u3048\u306a\u3044\u3068\u3044\u3046\u72ec\u81ea\u306e\u30eb\u30fc\u30eb\u3092\u6301\u3064\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u67d4\u8edf\u306b\u5bfe\u5fdc\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u203b\u30eb\u30fc\u30eb\u3092\u6c7a\u3081\u3066\u3082\u5165\u91d1\u3042\u3063\u3066\u306e\u8acb\u6c42\u66f8\u3067\u3059\u304b\u3089\u3001\u5148\u65b9\u304c\u65e9\u304f\u307b\u3057\u3044\u3068\u304a\u3063\u3057\u3083\u3089\u308c\u305f\u3089\u7de0\u65e5\u306f\u5909\u3048\u305a\u306b\u767a\u884c\u65e5\u3092\u524d\u5012\u3057\u3059\u308b\u7b49\u306e\u5bfe\u5fdc\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u5177\u4f53\u7684\u306a\u53d6\u5f15\u76f8\u624b<\/h4>\n<ul>\n<li>\u6bce\u6708\u53d6\u5f15\u304c\u3042\u308b\u53d6\u5f15\u5148<\/li>\n<li>\u652f\u6255\u3044\u306b\u304a\u3044\u3066\u4fe1\u7528\u306e\u3042\u308b\u53d6\u5f15\u5148<\/li>\n<li>\u4e00\u56de\u306e\u53d6\u5f15\u91d1\u984d\u304c\u5c11\u984d\u3067\u3001\u8907\u6570\u56de\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408<\/li>\n<li>\u672c\u793e\u306b\u4e00\u62ec\u8acb\u6c42\u3059\u308b\u5834\u5408\uff08\u8907\u6570\u306e\u4e8b\u696d\u6240\u3001\u652f\u5e97\u3001\u55b6\u696d\u6240\u3001\u5de5\u5834\u5206\u3092\u307e\u3068\u3081\u3066\u8acb\u6c42\uff09<\/li>\n<\/ul>\n<h3>\u90fd\u5ea6\u65b9\u5f0f\u3068\u306f<\/h3>\n<p>\u300c\u53d6\u5f15\u304c\u8d77\u304d\u305f\u969b\u306b\u305d\u306e\u90fd\u5ea6\u8acb\u6c42\u3059\u308b\u300d\u8acb\u6c42\u6a29\u304c\u767a\u751f\u3057\u305f\u3089\u3059\u3050\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\uff08\u9593\u304c\u7a7a\u3044\u3066\u306f\u5148\u65b9\u306b\u5931\u793c\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\uff09<br \/>\n\u203b\u4f1a\u793e\u306e\u8cc7\u91d1\u7e70\u308a\u3092\u826f\u304f\u3059\u308b\u4e00\u3064\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<h4>\u5177\u4f53\u7684\u306a\u53d6\u5f15\u76f8\u624b<\/h4>\n<ul>\n<li>\u65b0\u898f\u306e\u53d6\u5f15\u5148\u3001\u30b9\u30dd\u30c3\u30c8\u53d6\u5f15\u5148<\/li>\n<li>\u5165\u91d1\u3092\u78ba\u8a8d\u5f8c\u3001\u54c1\u7269\u3092\u304a\u5ba2\u3055\u3093\u306b\u6e21\u3059\u5834\u5408\uff08\u524d\u6255\u3044\uff09<\/li>\n<\/ul>\n<h2>\uff13\uff0e\u8acb\u6c42\u66f8\u306e\u66f8\u304d\u65b9<\/h2>\n<p>\u8acb\u6c42\u66f8\u306b\u3064\u3044\u3066\u306e\u30eb\u30fc\u30eb\u306f\u6cd5\u5f8b\u3067\u6c7a\u307e\u3063\u3066\u3044\u307e\u305b\u3093\u3002\u56fd\u7a0e\u5e81\u516c\u5f0f\u30b5\u30a4\u30c8\u306b\u300c<a href=\"https:\/\/www.nta.go.jp\/taxanswer\/shohi\/6625.htm\" target=\"_blank\"><strong>\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u3084\u767a\u884c\u306e\u3057\u304b\u305f<\/strong><\/a>\u300d\u306e\u30da\u30fc\u30b8\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u5e45\u304c\u5e83\u3044\u305f\u3081\u8ff7\u3063\u3066\u3057\u307e\u3046\u65b9\u3082\u591a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u3053\u308c\u304b\u3089\u3054\u7d39\u4ecb\u3059\u308b\u5177\u4f53\u7684\u306a\u6d41\u308c\u306b\u6cbf\u3063\u3066\u8acb\u6c42\u66f8\u3092\u4f5c\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4e8b\u524d\u6e96\u5099<\/h3>\n<p>\u2606\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u524d\u306b\u5148\u65b9\u66f8\u5f0f\u306e\u8acb\u6c42\u66f8\u3067\u4f5c\u6210\u3059\u308b\u3079\u304d\u304b\u3001\u767a\u884c\u5074\u306e\u4f5c\u6210\u3059\u308b\u66f8\u5f0f\u306e\u8acb\u6c42\u66f8\u3067\u3044\u3044\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u2606\u6d88\u8cbb\u7a0e\u8a08\u7b97\u306e\u7aef\u6570\u51e6\u7406\u306e\u30eb\u30fc\u30eb\u3092\u6c7a\u3081\u308b\u3002\u56db\u6368\u4e94\u5165\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u5207\u308a\u6368\u3066\u5207\u308a\u4e0a\u3052\u3067\u3082\u826f\u3044\u306e\u3067\u4e00\u5f8b\u306e\u30eb\u30fc\u30eb\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<br \/>\n\u2606\u6d88\u8cbb\u7a0e\u3092\u5185\u7a0e\u306b\u3059\u308b\u304b\u5916\u7a0e\u306b\u3057\u3066\u8a18\u8f09\u3059\u308b\u304b\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30dd\u30a4\u30f3\u30c8<\/h3>\n<p>\u2606\u8acb\u6c42\u91d1\u984d\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u66f8\u304f\u3053\u3068\u3092\u5fc3\u304c\u3051\u307e\u3057\u3087\u3046\uff01<br \/>\n\u2606\u7de0\u65e5\u3092\u904e\u304e\u305f\u3089\u901f\u3084\u304b\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3001\u9001\u4ed8\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u2606\u8acb\u6c42\u66f8\u306b\u4f1a\u793e\u5370\u3092\u62bc\u3059\u3002\u51fa\u6765\u308c\u3070\u767a\u884c\u8005\u306e\u540d\u524d\u3082\u308f\u304b\u3063\u305f\u65b9\u304c\u826f\u3044\u306e\u3067\u4e09\u6587\u5224\u3067\u69cb\u3044\u307e\u305b\u3093\u306e\u3067\u89d2\u5370\u306e\u4e0b\u306b\u62bc\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\uff13\u2212\uff11\uff0e\u8acb\u6c42\u66f8\u306e\u8a73\u3057\u3044\u66f8\u304d\u65b9\u3068\u6ce8\u610f\u70b9\uff08\u8acb\u6c42\u66f8\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\uff09<\/h3>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u8acb\u6c42\u66f8\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\u3068\u6ce8\u610f\u70b9\u3092\u3054\u8aac\u660e\u81f4\u3057\u307e\u3059\u3002\u8acb\u6c42\u66f8\u306f\u4e0b\u8a18\u306e\uff11\uff14\u500b\u306e\u8a18\u5165\u9805\u76ee\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-156 size-full\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/2.png\" alt=\"2\" width=\"532\" height=\"703\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/2.png 532w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/2-227x300.png 227w\" sizes=\"(max-width: 532px) 100vw, 532px\" \/><\/p>\n<p>\u4e00\u3064\u305a\u3064\u8a73\u3057\u304f\u3054\u8aac\u660e\u3092\u81f4\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2460\u8acb\u6c42\u66f8\u306e\u901a\u3057\u756a\u53f7<\/h4>\n<p>\u7ba1\u7406\u306e\u9762\u3067\u3064\u3051\u305f\u307b\u3046\u304c\u3044\u3044\u3067\u3059\u3002\u767a\u884c\u679a\u6570\u3092\u91cd\u306d\u308b\u3068\u4eca\u6708\u306f\u4f55\u679a\u767a\u884c\u3057\u305f\u306e\u3060\u308d\u3046\u304b\u3069\u3053\u306e\u8ab0\u306b\u3044\u304f\u3089\u306e\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u306e\u3060\u308d\u3046\u3068\u5206\u304b\u3089\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u2461\u767a\u884c\u65e5<\/h4>\n<p>\u7d1b\u5931\u7b49\u306e\u7406\u7531\u3088\u308a\u518d\u767a\u884c\u3092\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u3044\u3064\u767a\u884c\u306e\u8acb\u6c42\u66f8\u3092\u6709\u52b9\u3068\u3059\u308b\u304b\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306b\u3082\u5fc5\u305a\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4>\u2462\u5f53\u793e\u540d\u30fb\u5f53\u793e\u9023\u7d61\u5148<\/h4>\n<p>\u3069\u3053\u304b\u3089\u6765\u305f\u8acb\u6c42\u66f8\u304b\u5206\u304b\u3089\u306a\u3051\u308c\u3070\u5148\u65b9\u306f\u652f\u6255\u51e6\u7406\u3057\u307e\u305b\u3093\u3002\u307e\u305f\u8acb\u6c42\u66f8\u306b\u7591\u554f\u70b9\u304c\u8d77\u304d\u305f\u969b\u306b\u3059\u3050\u306b\u5148\u65b9\u304c\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u9023\u7d61\u5148\u3092\u66f8\u3044\u3066\u3042\u3052\u308b\u3068\u89aa\u5207\u3067\u3059\u3002<\/p>\n<h4>\u2463\u8acb\u6c42\u5148\u540d<\/h4>\n<p>\u4f1a\u793e\u540d\u306e\u307f\u3001\u4f1a\u793e\u540d+\u500b\u4eba\u540d\u3001\u500b\u4eba\u540d\u306e\u307f\u3002\u3000*\u5fa1\u4e2d\u3068\u69d8\u306e\u4f7f\u3044\u5206\u3051\u306b\u8981\u6ce8\u610f\u3067\u3059\u3002<\/p>\n<h4>\u2464\u30bf\u30a4\u30c8\u30eb<\/h4>\n<p>\u300e\u8acb\u6c42\u66f8\u300f\u3068\u3044\u3046\u984c\u540d\u3002\u66f4\u306b\u3044\u3064\u306e\u8acb\u6c42\u66f8\u304b\u5206\u304b\u308b\u3088\u3046\u306b\u660e\u8a18\u3067\u304d\u308b\u3068\u306a\u304a\u3044\u3044\u3067\u3059\u3002<\/p>\n<h4>\u2465\u524d\u6708\u8acb\u6c42\u984d<\/h4>\n<p>\u524d\u6708\u306b\u8acb\u6c42\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u7121\u304f\u3066\u3082\u69cb\u3044\u307e\u305b\u3093\u304c\u3001\u660e\u8a18\u3057\u3066\u3042\u3052\u308b\u3068\u89aa\u5207\u3067\u3059\u3002<\/p>\n<h4>\u2466\u5165\u91d1\u984d<\/h4>\n<p>\u5148\u65b9\u304b\u3089\u306e\u524d\u6708\u5206\u306e\u5165\u91d1\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2467\u7e70\u8d8a\u91d1\u984d<\/h4>\n<p>\u524d\u6708\u8acb\u6c42\u984d\uff0d\u5165\u91d1\u984d\uff1d\u7e70\u8d8a\u91d1\u984d\u3002\u7de0\u65e5\u306e\u6642\u70b9\u3067\u672a\u5165\u91d1\u5206\u304c\u3042\u308c\u3070\u3053\u3053\u306b\u7e70\u8d8a\u984d\u3068\u3057\u3066\u660e\u8a18\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2468\u5f53\u6708\u8acb\u6c42\u984d<\/h4>\n<p>\u4eca\u6708\u306e\u8acb\u6c42\u91d1\u984d\u8a08\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2469\u5408\u8a08\u8acb\u6c42\u91d1\u984d<\/h4>\n<p>\u7e70\u8d8a\u91d1\u984d\uff0d\u5165\u91d1\u984d\uff0b\u5f53\u6708\u306e\u58f2\u4e0a\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u4eca\u56de\u306e\u8acb\u6c42\u984d\u5408\u8a08\u306f\u3044\u304f\u3089\u304b\u3092\u306f\u3063\u304d\u308a\u3068\u308f\u304b\u308b\u3088\u3046\u306b\u66f8\u304d\u307e\u3057\u3087\u3046\u3002\u73fe\u5728\u306f\u6d88\u8cbb\u7a0e\u3092\u5916\u7a0e\u3068\u308f\u304b\u308a\u3084\u3059\u304f\u660e\u8a18\u3057\u3066\u304b\u3089\u5408\u8a08\u91d1\u984d\u3092\u66f8\u304d\u307e\u3057\u3087\u3046\u3002\uff088\uff05\u304b\u308910\uff05\u306b\u79fb\u884c\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\uff09<\/p>\n<h4>\u246a\u8acb\u6c42\u91d1\u984d\u660e\u7d30<\/h4>\n<p>\u5408\u8a08\u91d1\u984d\u306e\u307f\u3067\u306f\u53d7\u3051\u624b\u5074\u306f\u4e0d\u5b89\u3067\u3059\u3002\u8acb\u6c42\u5185\u5bb9\u304c\u5206\u304b\u308b\u3088\u3046\u306b\u66f8\u304d\u307e\u3057\u3087\u3046\u3002\u53d6\u5f15\u65e5\u4ed8\u3001\u53d6\u5f15\u5185\u5bb9\u3001\u5358\u4fa1\u3001\u6570\u91cf\u3001\u5358\u4f4d\u3001\u5408\u8a08\u91d1\u984d<\/p>\n<h4>\u246b\u632f\u8fbc\u624b\u6570\u6599\u306e\u8ca0\u62c5\u306b\u95a2\u3057\u3066<\/h4>\n<p>\u5148\u65b9\u8ca0\u62c5\u304b\u5f0a\u793e\u8ca0\u62c5\u304b\u304d\u3061\u3093\u3068\u660e\u8a18\u3057\u307e\u3057\u3087\u3046\u3002\uff08\u58f2\u8cb7\u53d6\u5f15\u5951\u7d04\u66f8\u3067\u8a18\u8f09\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u4e0d\u8981\u3002\uff09\u8a18\u8f09\u306a\u3044\u5834\u5408\u306f\u632f\u8fbc\u624b\u6570\u6599\u3092\u5dee\u3057\u5f15\u3044\u3066\u5165\u91d1\u3057\u3066\u304f\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002\u5c0f\u3055\u306a\u984d\u3067\u3059\u304c\u7a4d\u3082\u308c\u3070\u5927\u91d1\u306b\u306a\u308a\u307e\u3059\u3002\u5f8c\u3005\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u308b\u3088\u3046\u306b\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u246c\u632f\u8fbc\u5148<\/h4>\n<p>\u9280\u884c\u540d\u3001\u53e3\u5ea7\u540d<\/p>\n<h4>\u246d\u632f\u308a\u8fbc\u307f\u671f\u9650<\/h4>\n<p>\u6c7a\u6e08\u6761\u4ef6\u3092\u8a18\u8f09\u3059\u308b\u3002\u5177\u4f53\u7684\u306a\u65e5\u4ed8\u3068\u652f\u6255\u65b9\u6cd5\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u96db\u5f62\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u3088\u308a\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u304a\u4f7f\u3044\u4e0b\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/dcc26e2416f7fc71c4d642c8c19a8599.xlsx\" target=\"_blank\">\u8acb\u6c42\u66f8\u96db\u5f62\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306f\u3053\u3061\u3089<\/a><\/p>\n<h3>\uff13\u2212\uff12\uff0e\u6e90\u6cc9\u7a0e\u3042\u308a\u306e\u8acb\u6c42\u66f8\u306e\u66f8\u304d\u65b9\u6ce8\u610f\u70b9<\/h3>\n<h4>\u6e90\u6cc9\u7a0e\u304c\u5fc5\u8981\u306a\u8acb\u6c42\u66f8\u3068\u306f\u30fb\u30fb\u30fb\uff1f<\/h4>\n<p>\u305d\u306e\u5831\u916c\u30fb\u6599\u91d1\u7b49\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u8005\u304c\u3001\u500b\u4eba\u3067\u3042\u308b\u304b\u6cd5\u4eba\u3067\u3042\u308b\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u2606\u6e90\u6cc9\u6240\u5f97\u7a0e\u3042\u308a\u306e\u8acb\u6c42\u66f8\u3092\u4f5c\u308b\u65b9\u306f\u30d5\u30ea\u30fc\u30e9\u30a4\u30bf\u30fc\u3001\u30d5\u30ea\u30fc\u30c7\u30b6\u30a4\u30ca\u30fc\u3001\u30d5\u30ea\u30fc\u30a8\u30f3\u30b8\u30cb\u30a2\u7b49\u306e\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u65b9\u306b\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"http:\/\/www.nta.go.jp\/taxanswer\/gensen\/2792.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81\u306eHP<\/a><\/p>\n<p>\uff08\u5177\u4f53\u4f8b\uff09<\/p>\n<p>a\uff0e\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599<br \/>\n*\u305f\u3060\u3057\u3001\u61f8\u8cde\u5fdc\u52df\u4f5c\u54c1\u306e\u5165\u9078\u8005\u306a\u3069\u3078\u306e\u652f\u6255\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u4eba\u306b\u5bfe\u3057\u30661\u56de\u306b\u652f\u6255\u3046\u91d1\u984d\u304c5\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u3057\u306a\u304f\u3066\u3082\u3088\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\nb\uff0e\u5f01\u8b77\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3001\u7a0e\u7406\u58eb\u3001\u53f8\u6cd5\u66f8\u58eb\u7b49\u306e\u7279\u5b9a\u306e\u8cc7\u683c\u3092\u6301\u3064\u4eba\u306a\u3069\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1<br \/>\nc\uff0e\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u652f\u6255\u57fa\u91d1\u304c\u652f\u6255\u3046\u8a3a\u7642\u5831\u916c<br \/>\nd\uff0e\u30d7\u30ed\u91ce\u7403\u9078\u624b\u3001\u30d7\u30ed\u30b5\u30c3\u30ab\u30fc\u306e\u9078\u624b\u3001\u30d7\u30ed\u30c6\u30cb\u30b9\u306e\u9078\u624b\u3001\u30e2\u30c7\u30eb\u3001\u30ab\u30e1\u30e9\u30de\u30f3\u3001\u30c7\u30b6\u30a4\u30ca\u30fc\u3084\u5916\u4ea4\u54e1\u306a\u3069\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1<br \/>\ne\uff0e\u82b8\u80fd\u4eba\u3084\u82b8\u80fd\u30d7\u30ed\u30c0\u30af\u30b7\u30e7\u30f3\u3092\u55b6\u3080\u500b\u4eba\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1<br \/>\nf\uff0e\u30db\u30b9\u30c6\u30b9\u3001\u30b3\u30f3\u30d1\u30cb\u30aa\u30f3\u306b\u652f\u6255\u3046\u8cbb\u7528<br \/>\ng\uff0e\u5e83\u544a\u5ba3\u4f1d\u306e\u305f\u3081\u306b\u7528\u610f\u3057\u305f\u8cde\u91d1\u3084\u8cde\u54c1<br \/>\nh\uff0e\u901a\u8a33\u3001\u7ffb\u8a33\u306e\u5831\u916c<\/p>\n<h4>\u8a08\u7b97\u65b9\u6cd5\uff08\u5e73\u621025\u5e741\u6708\u5206\u4ee5\u964d\uff09<\/h4>\n<ul>\n<li>100\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u2192\u652f\u6255\u91d1\u984d\u00d710.21%<\/li>\n<li>100\u4e07\u5186\u8d85\u306e\u5834\u5408\u2192\uff08\u652f\u6255\u91d1\u984d-100\u4e07\u5186\uff09\u00d720.42%+102100\u5186<\/li>\n<\/ul>\n<h4><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-157 size-full\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/3.png\" alt=\"3\" width=\"522\" height=\"698\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/3.png 522w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/3-224x300.png 224w\" sizes=\"(max-width: 522px) 100vw, 522px\" \/><br \/>\n\u2460\u8acb\u6c42\u66f8\u306e\u901a\u3057\u756a\u53f7<\/h4>\n<p>\u7ba1\u7406\u306e\u9762\u3067\u3064\u3051\u305f\u307b\u3046\u304c\u3044\u3044\u3067\u3059\u3002\u767a\u884c\u679a\u6570\u3092\u91cd\u306d\u308b\u3068\u4eca\u6708\u306f\u4f55\u679a\u767a\u884c\u3057\u305f\u306e\u3060\u308d\u3046\u304b\u3069\u3053\u306e\u8ab0\u306b\u3044\u304f\u3089\u306e\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u306e\u3060\u308d\u3046\u3068\u5206\u304b\u3089\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u2461\u767a\u884c\u65e5<\/h4>\n<p>\u7d1b\u5931\u7b49\u306e\u7406\u7531\u3088\u308a\u518d\u767a\u884c\u3092\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u3044\u3064\u767a\u884c\u306e\u8acb\u6c42\u66f8\u3092\u6709\u52b9\u3068\u3059\u308b\u304b\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306b\u3082\u5fc5\u305a\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4>\u2462\u5f53\u793e\u540d\u30fb\u5f53\u793e\u9023\u7d61\u5148<\/h4>\n<p>\u3069\u3053\u304b\u3089\u6765\u305f\u8acb\u6c42\u66f8\u304b\u5206\u304b\u3089\u306a\u3051\u308c\u3070\u5148\u65b9\u306f\u652f\u6255\u51e6\u7406\u3057\u307e\u305b\u3093\u3002\u307e\u305f\u8acb\u6c42\u66f8\u306b\u7591\u554f\u70b9\u304c\u8d77\u304d\u305f\u969b\u306b\u3059\u3050\u306b\u5148\u65b9\u304c\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u9023\u7d61\u5148\u3092\u66f8\u3044\u3066\u3042\u3052\u308b\u3068\u89aa\u5207\u3067\u3059\u3002<\/p>\n<h4>\u2463\u8acb\u6c42\u5148\u540d<\/h4>\n<p>\u4f1a\u793e\u540d\u306e\u307f\u3001\u4f1a\u793e\u540d+\u500b\u4eba\u540d\u3001\u500b\u4eba\u540d\u306e\u307f\u3002\u3000*\u5fa1\u4e2d\u3068\u69d8\u306e\u4f7f\u3044\u5206\u3051\u306b\u8981\u6ce8\u610f\u3067\u3059\u3002<\/p>\n<h4>\u2464\u30bf\u30a4\u30c8\u30eb<\/h4>\n<p>\u300e\u8acb\u6c42\u66f8\u300f\u3068\u3044\u3046\u984c\u540d\u3002\u66f4\u306b\u3044\u3064\u306e\u8acb\u6c42\u66f8\u304b\u5206\u304b\u308b\u3088\u3046\u306b\u660e\u8a18\u3067\u304d\u308b\u3068\u306a\u304a\u3044\u3044\u3067\u3059\u3002<\/p>\n<h4>\u2465\u524d\u6708\u8acb\u6c42\u984d<\/h4>\n<p>\u524d\u6708\u306b\u8acb\u6c42\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u7121\u304f\u3066\u3082\u69cb\u3044\u307e\u305b\u3093\u304c\u3001\u660e\u8a18\u3057\u3066\u3042\u3052\u308b\u3068\u89aa\u5207\u3067\u3059\u3002<\/p>\n<h4>\u2466\u5165\u91d1\u984d<\/h4>\n<p>\u5148\u65b9\u304b\u3089\u306e\u524d\u6708\u5206\u306e\u5165\u91d1\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2467\u7e70\u8d8a\u91d1\u984d<\/h4>\n<p>\u524d\u6708\u8acb\u6c42\u984d\uff0d\u5165\u91d1\u984d\uff1d\u7e70\u8d8a\u91d1\u984d<br \/>\n\u7de0\u65e5\u306e\u6642\u70b9\u3067\u672a\u5165\u91d1\u5206\u304c\u3042\u308c\u3070\u3053\u3053\u306b\u7e70\u8d8a\u984d\u3068\u3057\u3066\u660e\u8a18\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2468\u5f53\u6708\u8acb\u6c42\u984d<\/h4>\n<p>\u4eca\u6708\u306e\u8acb\u6c42\u91d1\u984d\u8a08\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u203b\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u306b\u306f\u5185\u8a33\u3092\u66f8\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u2468-1<\/h4>\n<p>\u8acb\u6c42\u984d\u5408\u8a08<\/p>\n<h4>\u2468-2<\/h4>\n<p>\u8acb\u6c42\u984d\u5408\u8a08\u00d710.21<\/p>\n<h4>\u2468-3<\/h4>\n<p>\u8acb\u6c42\u984d\u5408\u8a08\u00d70.08<\/p>\n<h4>\u2469\u5408\u8a08\u8acb\u6c42\u91d1\u984d<\/h4>\n<p>\u7e70\u8d8a\u91d1\u984d\uff0d\u5165\u91d1\u984d\uff0b\u5f53\u6708\u306e\u58f2\u4e0a\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u8acb\u6c42\u984d\u5408\u8a08\u306f\u3044\u304f\u3089\u304b\u3092\u306f\u3063\u304d\u308a\u3068\u308f\u304b\u308b\u3088\u3046\u306b\u66f8\u304d\u307e\u3057\u3087\u3046\u3002\u73fe\u5728\u306f\u6d88\u8cbb\u7a0e\u3092\u5916\u7a0e\u3068\u308f\u304b\u308a\u3084\u3059\u304f\u660e\u8a18\u3057\u3066\u304b\u3089\u5408\u8a08\u91d1\u984d\u3092\u66f8\u304d\u307e\u3057\u3087\u3046\u3002\uff088\uff05\u304b\u308910\uff05\u306b\u79fb\u884c\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\uff09<\/p>\n<h4>\u246a\u8acb\u6c42\u91d1\u984d\u660e\u7d30<\/h4>\n<p>\u5408\u8a08\u91d1\u984d\u306e\u307f\u3067\u306f\u53d7\u3051\u624b\u5074\u306f\u4e0d\u5b89\u3067\u3059\u3002\u8acb\u6c42\u5185\u5bb9\u304c\u5206\u304b\u308b\u3088\u3046\u306b\u66f8\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u53d6\u5f15\u65e5\u4ed8\u3001\u53d6\u5f15\u5185\u5bb9\u3001\u5358\u4fa1\u3001\u6570\u91cf\u3001\u5358\u4f4d\u3001\u5408\u8a08\u91d1\u984d<\/p>\n<h4>\u246b\u632f\u8fbc\u624b\u6570\u6599\u306e\u8ca0\u62c5\u306b\u95a2\u3057\u3066<\/h4>\n<p>\u5148\u65b9\u8ca0\u62c5\u304b\u5f0a\u793e\u8ca0\u62c5\u304b\u304d\u3061\u3093\u3068\u660e\u8a18\u3057\u307e\u3057\u3087\u3046\u3002\uff08\u58f2\u8cb7\u53d6\u5f15\u5951\u7d04\u66f8\u3067\u8a18\u8f09\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u4e0d\u8981\u3002\uff09<br \/>\n\u8a18\u8f09\u306a\u3044\u5834\u5408\u306f\u632f\u8fbc\u624b\u6570\u6599\u3092\u5dee\u3057\u5f15\u3044\u3066\u5165\u91d1\u3057\u3066\u304f\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002\u5c0f\u3055\u306a\u984d\u3067\u3059\u304c\u7a4d\u3082\u308c\u3070\u5927\u91d1\u306b\u306a\u308a\u307e\u3059\u3002\u5f8c\u3005\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u308b\u3088\u3046\u306b\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u246c\u632f\u8fbc\u5148<\/h4>\n<p>\u9280\u884c\u540d\u3001\u53e3\u5ea7\u540d<\/p>\n<h4>\u246d\u632f\u308a\u8fbc\u307f\u671f\u9650<\/h4>\n<p>\u6c7a\u6e08\u6761\u4ef6\u3092\u8a18\u8f09\u3059\u308b\u3002\u5177\u4f53\u7684\u306a\u65e5\u4ed8\u3068\u652f\u6255\u65b9\u6cd5\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u96db\u5f62\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u3088\u308a\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u304a\u4f7f\u3044\u4e0b\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/86d46cef416e5565ec3a47be29d9fa09.xlsx\" target=\"_blank\">\u6e90\u6cc9\u3042\u308a\u8acb\u6c42\u66f8\u96db\u5f62\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306f\u3053\u3061\u3089<\/a><\/p>\n<h3>\uff13\u2212\uff13\uff0e\u63a7\u306e\u8acb\u6c42\u66f8\u3092\u5fc5\u305a\u4f5c\u3063\u3066\u304a\u3053\u3046\u3002<\/h3>\n<p>\u8acb\u6c42\u66f8\u3092\u66f8\u304d\u7d42\u308f\u3063\u305f\u3089\u3001\u637a\u5370\u5f8c\u306e\u8acb\u6c42\u66f8\u3092\u30b3\u30d4\u30fc\u3059\u308b\u3001\u30a8\u30af\u30bb\u30eb\u3084\u30ef\u30fc\u30c9\u3067\u4f5c\u6210\u3057\u305f\u5834\u5408\u306f\u7de8\u96c6\u4e0d\u53ef\u306e\u30ed\u30c3\u30af\u3092\u304b\u3051\u3066\u63a7\u3092\u4f5c\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002\u5148\u65b9\u306e\u624b\u5143\u306b\u6e21\u3063\u305f\u5f8c\u3001\u5185\u5bb9\u306b\u95a2\u3057\u3066\u78ba\u8a8d\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3059\u3067\u306b\u90f5\u9001\u3057\u305f\u3051\u308c\u3069\u3001\u7de0\u65e5\u306e\u95a2\u4fc2\u3067\u5148\u306bFAX\u304c\u307b\u3057\u3044\u3068\u3044\u3046\u4f1a\u793e\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u307e\u305f\u6b8b\u5ff5\u306a\u304c\u3089\u8acb\u6c42\u66f8\u3092\u9001\u3063\u305f\u304b\u3089\u3068\u8a00\u3063\u3066\u5165\u91d1\u304c\u5fc5\u305a\u3057\u3082\u884c\u308f\u308c\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u8acb\u6c42\u7ba1\u7406\u306e\u305f\u3081\u306b\u3001\u5f0a\u793e\u3068\u5148\u65b9\u3067\u540c\u3058\u3082\u306e\u3092\u4e00\u679a\u305a\u3064\u3082\u3064\u3068\u3044\u3046\u3053\u3068\u306f\u3068\u3066\u3082\u5927\u4e8b\u3067\u3059\u3002<\/p>\n<h3>\u00a0\uff13\u2212\uff14\uff0e<strong>\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u5e74\u9650\u306f\uff1f<\/strong><\/h3>\n<p>\u4f55\u5e74\u4fdd\u5b58\u3057\u305f\u3089\u3044\u3044\u306e\uff1f\u3068\u601d\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u682a\u5f0f\u4f1a\u793e\uff1a\uff17\u5e74\uff08\u5546\u6cd5\uff09*\uff17\u5e74\u9593\u306e\u4fdd\u5b58\u671f\u9593\u3068\u3044\u3046\u306e\u306f\u3001\u6c7a\u7b97\u671f\u306e\u5358\u4f4d\u3067\uff17\u5e74\u9593\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/li>\n<li>\u500b\u4eba\u4e8b\u696d\u4e3b\uff1a\uff15\u5e74\uff08\u5546\u6cd5\uff09<\/li>\n<\/ul>\n<p>\u539f\u5247\u7d19\u4fdd\u5b58\u3067\u3059\u304c\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u30af\u30ea\u30a2\u3059\u308c\u3070\u96fb\u5b50\u8a18\u9332\u3067\u3082\u5927\u4e08\u592b\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxanswer\/hojin\/5930.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81\u306eHP<\/a><\/p>\n<h2>\uff14\uff0e\u8acb\u6c42\u66f8\u3092\u9001\u4ed8\u3057\u3088\u3046\uff08\u9001\u4ed8\u6848\u5185\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\uff09<\/h2>\n<h3>\uff14\u2212\uff11\uff0e\u5b9b\u5148\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/h3>\n<p>\u4f1a\u793e\u540d\u306e\u307f\u3067\u3044\u3044\u306e\u304b\u3001\u4f1a\u793e\u540d+\u7d4c\u7406\u90e8\u7f72\u3001\u4f1a\u793e\u540d+\u7d4c\u7406\u90e8\u7f72+\u62c5\u5f53\u540d\u3067\u3044\u3044\u306e\u304b\u3001\u7b49\u3005\u304a\u5ba2\u69d8\u306e\u8981\u671b\u901a\u308a\u306b\u9001\u308a\u5c4a\u3044\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u53d6\u5f15\u5148\u304c\u55b6\u696d\u90e8\u9580\u3067\u3082\u8acb\u6c42\u66f8\u306f\u7d4c\u7406\u90e8\u9580\u3068\u3044\u3046\u4f1a\u793e\u3082\u3088\u304f\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4e8b\u524d\u306b\u304a\u5ba2\u69d8\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u4e8b\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/66c19942ab4ba346fdb64ccc04cde373.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-208\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/66c19942ab4ba346fdb64ccc04cde373.png\" alt=\"\u30ad\u30e3\u30d7\u30c1\u30e3\" width=\"955\" height=\"178\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/66c19942ab4ba346fdb64ccc04cde373.png 955w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/66c19942ab4ba346fdb64ccc04cde373-300x55.png 300w\" sizes=\"(max-width: 955px) 100vw, 955px\" \/><\/a><\/p>\n<h4>\uff11\uff0e\u4f1a\u793e\u5b9b<\/h4>\n<p>\u682a\u5f0f\u4f1a\u793e\u25cb\u25cb\u3000\u5fa1\u4e2d\u3001\u25cb\u25cb\u3000\u682a\u5f0f\u4f1a\u793e\u3000\u5fa1\u4e2d<\/p>\n<p>\uff0a\u3231\u306e\u7565\u306f\u4f7f\u7528\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\uff12\uff0e\u62c5\u5f53\u90e8\u7f72\u5b9b<\/h4>\n<p>\u682a\u5f0f\u4f1a\u793e\u25cb\u25cb\u3000\u00d7\u00d7\u90e8\u3000\u5fa1\u4e2d<\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u25cb\u25cb\u3000\u00d7\u00d7\u90e8\u3000\u25b3\u25b3\u8ab2\u3000\u5fa1\u4e2d<\/p>\n<h4>\uff13\uff0e\u5f79\u8077\u80a9\u66f8\u304d\u306e\u3042\u308b\u62c5\u5f53\u8005\u5b9b<\/h4>\n<p>\u682a\u5f0f\u4f1a\u793e\u25cb\u25cb\u3000\u00d7\u00d7\u90e8\u3000\u90e8\u9577\u3000\u25a1\u25a1\u3000\u69d8<\/p>\n<h4>\uff14\uff0e\u62c5\u5f53\u8005\u5b9b<\/h4>\n<p>\u682a\u5f0f\u4f1a\u793e\u25cb\u25cb\u3000\u00d7\u00d7\u90e8\u3000\u3000\u25a1\u25a1\u3000\u69d8<\/p>\n<h3>\uff14\u2212\uff12\uff0e\u8acb\u6c42\u66f8\u9001\u4ed8\u6848\u5185\u72b6\uff08\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u4ed8\uff09<\/h3>\n<p>\u8acb\u6c42\u66f8\u306f\u6b63\u5f0f\u306a\u6587\u7ae0\u3067\u3059\u3002\u9001\u4ed8\u6848\u5185\u72b6\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-159 size-full\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/5.png\" alt=\"5\" width=\"563\" height=\"790\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/5.png 563w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/5-213x300.png 213w\" sizes=\"(max-width: 563px) 100vw, 563px\" \/><\/p>\n<p><a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/11\/54678a1ff76314124da87860b6266082.docx\" target=\"_blank\">\u9001\u4ed8\u6848\u5185\u96db\u5f62\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306f\u3053\u3061\u3089<br 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